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2010-01-AU Limited Scope Performance Audit of Department of Water Supply's Internal Controls for Cash Handling and Financial IT Systems
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2010-01-AU Limited Scope Performance Audit of Department of Water Supply's Internal Controls for Cash Handling and Financial IT Systems
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7/19/2011 3:41:19 PM
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CHAPTER 3: DEPARTMENT OF WATER SUPPLY <br />CHAPTER 3 <br />DEPARTMENT OF WATER SUPPLY <br />OVERVIEW The following departmental overview is posted on the Department <br />of Water Supply website - http: / /www.hawaiidws.org /: <br />"The Department of Water Supply is a semi - autonomous agency <br />of the County of Hawaii [,f] which operates by rules and <br />regulations as adopted by the Water Board. As a semi- <br />autonomous agency, the Department operates and maintains its <br />water systems with revenues generated wholly through water <br />sales. The primary function of the Department is to provide safe <br />domestic water service through its 24 water systems and 67 <br />sources scattered throughout the island. The individual water <br />systems are not interconnected except in the more densely <br />populated districts of South Hilo and Kona. <br />The Department continually strives to provide dependable, high <br />quality, potable water at a reasonable cost. With the enactment of <br />the Safe Drinking Water Act, certain standards were set for all <br />water purveyors. The Department has also concentrated efforts <br />and directed resources towards providing uninterrupted water <br />service. " <br />Hawaii Revised Statutes (HRS) chapter 54, Water Systems, Part <br />III, Hawaii County Board of Water Supply, section 54 -63, Rates, <br />provides: "The board of water supply may fix and adjust rates and <br />charges for the furnishing of water and for water services so that <br />the revenues derived therefrom shall be sufficient to make the <br />waterworks and water systems self - supporting and to meet all <br />expenditures authorized by this part..." <br />HRS section 54 -58, Accounts, revenues, and expenditures, <br />provides: "... All revenues or moneys derived from the <br />waterworks or otherwise appropriated for the board, other than <br />funds derived from the sale of bonds, and excepting moneys <br />appropriated by Act 5 of the Special Session Laws of 1950 for the <br />construction of a water system for the districts of North and South <br />Kona, shall be paid into the treasury of the county and maintained <br />by the treasurer in a waterworks fund. The funds shall be <br />expended for the following purposes: (1) For payment of interest <br />and sinking fund on all bonds issued for the acquisition or <br />construction of waterworks and extensions thereto; (2) For the <br />payment of the operating and maintenance expenses of the <br />waterworks, repairs, replacements, additions, and extensions; <br />13 <br />
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