2019 June 28 - Follow Up Report: Cash Handling at County of Hawai'i's Department of Parks and Recreation Follow-Up

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Audit Objective The objective of this audit was to determine if the Department of Parks and Recreations implemented our 2016 cash handling audit recommendations. Audit Scope and Methodology To verify that the Department of Parks and Recreation Administration implemented our 2016 cash handling audit recommendations, we evaluated and corroborated information through interviews with appropriate personnel to follow-up on the responses to audit recommendations, reviewed and performed tests of controls and documents (i.e., cash handling policies and procedures, general fund daily deposit records (daily logs), completed permits, treasury receipts, training material, sign -in sheets, and other as needed documents) relating to facility use permits cash handling process between July 2016 to February 2019. We also conducted site visits to verify cash handling internal control practices at the Hilo Main Office. We did not conduct a site visit or tested completed facility use permits at the Kona Permit Office or Recreation Division (facilities/gyms) since the original audit scope identified most internal control weaknesses at the Hilo Main Office. In addition, the Hilo Main Office is responsible for updating and disseminating written policies and procedures applicable to all P&R cash receipting sites and to provide on-going training to P&R employees who handle revenue. We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. Cash Handling Follow-up Audit Audit Objective, Scope, and Methodology 18