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County of Hawai’i Office of the Legislative Auditor December 1 2 , 2013 Page 3 documented in any o f the working papers of the three audits completed during the review period. We recommend the Office of the Legislative Auditor document the supervision provided during audi t engagements. GAS 6. 69 requires auditors to “perform and document an overall assessment of the collective evidence used to support findings and conclusions, including the results of any specific assessments conducted to conclude on the validity and relia bility of specific evidence. ” For the three audits completed during the audit period, none contained documentation of an overall assessment . We recommend the Office of the Legislative Auditor document its overall assessment of the collective evidence use d to support finding and conclusions . GAS 7.13 requires “in reporting audit methodology, auditors should explain how the completed audit work supports the audit objectives, including the evidence gathering and analysis techniques, in sufficient detail to allow knowledgeable users of their reports to understand how the auditors addressed the audit objectives.” For the three audit s completed during the review period, the audit reports did not detail how the work performed supported the audit objectives. We recommend the Office of the Legislative Auditor expand the methodology section of its audit reports to include how the work supports the audit objectives. GAS 7.30 requires “when auditors comply with all applicable GAGAS requirements, they should use . . . an unmodified GAGAS compliance statement, in the audit report to indicate that they performed the audit in accordance with GAGAS.” For the three audits completed during the review period, GAGAS compliance was not cit ed in one report and the standardize d language GAGAS compliance statement w as modified in the other two. We recommend when the Office of the Legislative Auditor complies with all the applicable GAGAS compliance requirements, it use the standardized language of the unmodified GAGAS complianc e statement. We extend our thanks to you, your staff and the other c ounty officials we met for the hospitality and cooperation extended to us during our review. Sincerely, Gary S. Chapman, CIA, CGAP, CFE Mary Jo Emanuel e , CIA, CGFM S enior Auditor Audit Manager City of Tampa, Florida City of Kansas City, Missouri