Annual Audit Plan FY 2021-2022 - Laserfiche WebLink

Home

Audit Plan—Fiscal Year 2021-2022 Self-Initiated Audits ➢ Real Property - Tax Revenue Cycle Management Property taxes constitute most of the revenue for the County coming in at just under 337 million dollars in FY 2019-2020. A steadily growing component of the receivables inventory includes a past due balance of accounts which the division director estimates to be approximately 16 million dollars. Our audit will explore program efficiency and effectiveness while exploring opportunities to increase revenues. ➢ Contracts, Change Orders and Supplements The Office of the County Auditor performed a limited scope audit in FY 2006-2007 to examine Department of Public Works, capital improvement project contract change orders and supplements. A topical analysis revealed that since 2011 the County has expended over 70 million dollars in this category. Our audit will examine primary cost drivers, contributing departments, and evaluate opportunities to reduce costs related project overruns. ➢ Fire Department— Performance Audit The Hawaii Fire Department is the second largest general ledger department with an annual operating budget above 50 million dollars and utilizes a workforce between 450 — 570 employees to carry out critical, life-saving activities related to protection of persons and property. Our audit will determine general program success through evaluations of various functional areas of its operations and conduct a critical needs assessment. ➢ Countywide Limited Scope Audit of Inventory and Controls. The County of Hawaii holds approximately 11 million dollars in its materials, tools, and supplies inventory and an additional (approx.) 182.5 million in its fixed asset inventory. Our audit will look across various county departments to conduct an analysis of operations, internal controls, and program efficiency and efficacy. 5