Annual Audit Plan FY 2019-2020 - Laserfiche WebLink

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Fiscal Year 2019-2020 ned Audit aw Audit Department Planned Audit financial and Single Audit dMER In accordance with Hawaii County Charter Section 10-13, Financial audit of Department of Finance our Office will monitor the conduct of the external auditor, the County's Comprehensive and other departments N&K CPA's Inc. (RFP #3544) who will complete the Annual Financial as required following: Report (CAFR) for • Single Audit of Federal Financial Assistance Programs Fiscal Year Ended for Fiscal Year Ended June 30, 2019. June 30, 2019 Department of Water Supply 0Financial Audit of the Department of Water Supply for Fiscal Year Ended June 30, 2019. • Report for Landfill Financial Assurance; and • Financial Assessment Electronic Submission of Section 8 — Housing Choice Vouchers. Self -Initiated Performance Audits Continuation of the Department of Finance We will evaluate the County's Real Property Tax collection in -process audit of Real Property Tax Division p y process over delinquent taxes. Real Property Tax (RPTD) Continuation of the Department of Parks & We will evaluate preventative maintenance and repair, in -process audit of Recreation (P&R) identify P&R's approach and strategy for park maintenance, Facilities review and evaluate procedures, practices, and controls of Maintenance P&R's various divisions on a selective basis. Grants County -wide departments We will evaluate the County's Grant Management process Management identified during audit including assessing whether the County has adequate planning internal controls to efficiently and effectively manage grants. This may include: • determining if the County efficiently applies for grants; and/or • determining if the County has established adequate internal controls to effectively manage grants received. Contract County -wide departments We will evaluate the adequacy of the County's monitoring Administration identified during audit procedures and internal controls over contract planning administration. County of Hawaii, Office of the Legislative Auditor Pa g e 12