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Aaron Chung Bonnie S. Nims, CGAP <br />Chair & Presiding Offices o . 11 ': '` .,, g <br />•��'• .��-. •'��. Le islative Auditor <br />Council District 2 •' - h Jr���, <br />`• •' Business Address <br />• .^° • 9120 Pauahi Street <br />Suite 309 <br />Hilo, Hawai `i 96720 <br />%LA1UnfV lif Fafilai I <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />25 Aupuni Street Hilo, Hawai `i 96720 * (808) 961-8386 * Fax (808) 961-8905 <br />website: http://hawaiicountE.gov, e-mail: publiclao(Lhawaiicounty.gov <br />June 28, 2019 <br />Honorable Aaron S. Y. Chung, Council Chair and <br />Members of the Hawaii County Council <br />Hawaii County Council <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br />Dear Chair Chung and Council Members, <br />In accordance with generally accepted government auditing standards and the Hawaii <br />County Charter Section 3-18(d)(3), the Office of the Legislative Auditor has a <br />responsibility to monitor and follow-up on audit recommendations to ensure that audit <br />findings are being addressed through appropriate corrective action and to aid us in <br />planning future audits. <br />We have completed our follow-up audit of the Cash Handling at County of Hawai`i's <br />Department of Parks and Recreation Performance Audit (Report No. 2016-01) dated <br />June 30, 2016. The Department of Parks and Recreation implemented four of the five <br />audit recommendations. Management continues efforts to implement the remaining <br />recommendation of updating and enforcing policies and procedures - specifically <br />performing and documenting surprise cash counts; approving of all voided and waived <br />transactions; adequate safeguarding of cash receipts; and fraud reporting guidance. <br />We commend the Department of Parks and Recreation's leadership and staff for their <br />continued efforts to improve cash handling internal controls over facility use permits and <br />for their assistance, cooperation, and prompt feedback during the follow-up process. <br />Management has generally agreed with the comments and status of recommendations <br />in this report. <br />Hawai `i County is an Equal Opportunity Provider and Employer <br />