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Aaron S. Y. Chung KYOF Bonnie S. Nims, CGAP <br />N•Hq <br />Council Chair �o� •,: • .`?9, Legislative Auditor <br />Hawai `i County Council <br />Business Address <br />120 Pauahi St. <br />Suite 309 <br />V.1,11�xnk of ubjut"t Hilo, Hawai `i 96720 <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />25 Aupuni Street Hilo, Hawai `i 96720 * (808) 961-8386 * Fax (808) 961-8905 <br />website: http://hawaiicounty.gov e-mail: publiclao@hawaiicountv.gov <br />June 30, 2020 <br />Aaron S. Y. Chung'Council Chair <br />'-'j` <br />Members of the Hawaii County Council <br />`x <br />•~ T <br />Hawaii County Council <br />25 Au uni Street <br />Hilo, Hawaii 96720 <br />NJ <br />Dear Chair Chung and Council Members, <br />In accordance with Hawaii County Charter Section 3-18(d)(2), attached is the Office of the <br />Legislative Auditor's Fiscal Year 2020-2021 annual audit plan. This provision requires our <br />Office to transmit an annual audit plan to the Hawaii County Council and the Mayor. The <br />purpose of the audit plan is to identify particular agencies, departments, funds, programs, or <br />other matters we have scheduled for audit in the fiscal year. Our annual audit plan includes three <br />performance audits, three follow-up audits, and coordination of the financial statement and <br />federal single audit of the County of Hawaii with a contracted CPA firm. In addition, we will <br />consider County -wide surprise cash counts and ongoing monitoring of County -issued purchasing <br />cards and travel expenditures. <br />Our audit plan facilitates an efficient allocation of limited audit resources on a risk -basis, <br />provides a flexible mechanism for managing competing audit needs, elimates the potential <br />overlapping of audits with other audit organizations, and provides a sound foundation for <br />obtaining sufficient budgetary funds required to execute our mission. <br />The Office of the Legislative Auditor is committed to maintaining a collaborative partnership <br />with the County Council and the Mayor's Office. Futhermore, we would like to acknowledge <br />the professionalism and coorporation extended to our staff by County agencies and departments <br />in the past and we look forward to the upcoming year of audit coverage and services to the <br />County of Hawaii. <br />Comm, No.. - I IG <br />Ref. To:. <br />Ref.. lDoteJl�• �1.� . <br />Hawai `i County is an Equal Opportunity Provider and Employer <br />