Laserfiche WebLink
October 2, 2019 <br />Association of Local Government Auditors <br />Ms. Bonnie S. Nims, CLAP <br />Legislative Auditor <br />County of Hawai'i <br />Office of the Legislative Auditor <br />120 Pauahi Street, Ste 309 <br />Hilo, HI 96720 <br />Dear Ms. Nims, <br />We have completed a peer review of the Office of the Legislative Auditor, County of Hawaii for the period <br />July 1, 2016 through June 30, 2019. In conducting our review, we followed the standards and guidelines <br />contained in the Peer Review Guide published by the Association of Local Government Auditors (ALGA). <br />We reviewed the internal quality control system of your audit organization and conducted tests in order to <br />determine whether your internal quality control system operated to provide reasonable assurance of <br />compliance with Government Auditing Standards issued by the Comptroller General of the United States. <br />Our procedures included: <br />Reviewing the audit organization's written policies and procedures. <br />Reviewing internal monitoring procedures. <br />® Reviewing a sample of audit and nonaudit engagements and working papers. <br />• Reviewing documents related to independence, training, and development of auditing staff. <br />® Interviewing auditing staff and management to assess their understanding of, and compliance with, <br />relevant quality control policies and procedures. <br />Due to variances in individual performance and judgment, compliance does not imply adherence to <br />standards in every case but does imply adherence in most situations. <br />Based on the results of our review, it is our opinion that the Office of the Legislative Auditor, County of <br />HawaiTs internal quality control system was suitably designed and operating effectively to provide <br />reasonable assurance of compliance with Government Auditing Standards for audits during the period <br />July 1, 2016 through June 30, 2019. <br />Sincerely, <br />4A)t6pt.--ff a <br />"I <br />Terrie Pyeatt, CPA Jay Poole, CPA, CIA, CFE, CGMA <br />Director of Internal Audit City Auditor <br />Virginia Beach City Public Chesapeake, VA <br />Schools, Virginia Beach, VA <br />449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503, Phone:(859) 276-0686, Fax: (859) 278-0507 <br />webmaster@nasact.org in www.algaonline.org <br />