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Fiscal <br /> 2019-2020 p k1M <br /> County,of Ha, { <br /> June 26, 2019 <br /> Aloha, <br /> It is our mission to serve the County Council and citizens of <br /> Hawai"i County by promoting accountability, fiscal integrity, and <br /> openness in local government. Through performance and financial <br /> audits of County agencies and programs, we examine the use of <br /> public funds, evaluate operations and activities, and provide <br /> findings and recommendations to elected officials and citizens in <br /> an objective manner. Our work is intended to assist County <br /> government and its management of public resources, delivery of <br /> public services, and stewardship of public trust. <br /> I am pleased to present the Office of the Legislative Auditor's <br /> annual audit plan for fiscal year 2019-2020. The purpose of the <br /> audit plan is to identify particular County agencies, departments, <br /> funds, programs, or other matters we have scheduled for audit in <br /> the fiscal year. Our annual audit plan includes four performance <br /> audits and three follow up audits. We also coordinate the financial <br /> statement and federal single audit of the County of Hawaii with a <br /> contracted CPA firm. In addition, we may also consider County- <br /> wide surprise cash counts and ongoing monitoring of County- <br /> issued purchasing cards and travel expenditures. <br /> This audit plan facilitates an efficient allocation of limited audit <br /> resources on a risk-basis; provides a flexible mechanism for <br /> managing competing audit needs; eliminates the potential <br /> overlapping of audits with other audit organizations, and provides a <br /> sound foundation for obtaining sufficient budgetary funds required <br /> to execute our mission. <br /> Respectfully, <br /> Bonnie Nims, CGAP <br /> Legislative Auditor <br />