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/Offedisfetio#7 <br />It is our mission to serve the County Council <br />and citizens of Hawaii County by promoting <br />accountability, fiscal integrity, and openness <br />in local government. Through performance <br />and financial audits of Countv agencies and <br />programs, <br />J V <br />we examine the use of public <br />I am pleased to present the Office of the Legislative <br />Auditor's annual audit plan for fiscal year 2020-2021. <br />The purpose of the audit plan is to identify particular <br />County agencies, departments, funds, programs, or <br />other <br />matters we have <br />scheduled <br />for audit in the <br />fiscal <br />year. Our annual <br />audit plan <br />includes <br />funds, evaluate operations and activities, and three performance audits and three follow-up audits. <br />provide findings and recommendations to We also coordinate the financial statement and <br />elected officials and citizens in an objective <br />manner. Our work is intended to assist <br />County government and its management of <br />public resources, delivery of public services, <br />and stewardship of public trust. <br />federal single audit of the County of Hawaii with a <br />contracted CPA firm. In addition, we may also <br />consider County -wide surprise cash counts and <br />ongoing monitoring of Count y -issued purchasing <br />cards and travel expenditures. <br />This audit plan facilitates <br />an efficient allocation of <br />iimitea auait resources on a <br />risk -basis; provides a <br />flexible mechanism for managing competing audit <br />needs; eliminates the potential overlapping of audits <br />with other audit organizations, and provides a sound <br />foundation for obtaining sufficient budgetary funds <br />required to execute our mission. <br />Respectfully, <br />Ac"IAA,cl nov�, <br />Bonnie Nims, CGAP <br />Legislative Auditor <br />Our work is intended <br />to assist County <br />government and its <br />management of public <br />resources, delivery of <br />public services, and <br />stewardship of public <br />trust,," <br />FY 2020-2021 Annual Audit Plan <br />01 <br />