Laserfiche WebLink
Lane Shiba ta <br />J Yoshimoto <br />Acting Legislative Audi t or <br />Chair & Presiding Officer <br />Council District 2 <br />B usiness Address <br />1266 Kamehameha Avenue <br />Suite A - 8 <br />Hilo, Hawai‘i 96720 <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />25 Aupuni Street * Hilo, Hawai‘i 96720 * (808 ) 961 - 8386 * Fax (808) 961 - 8905 <br />w ebsite: http://hawaiicounty.gov e - mail: publiclao@co.hawaii.hi.us <br />December 12, 2013 <br />Mr. Gary S. Chapman <br />Senior Auditor <br />Internal Audit Department <br />City of Tampa <br />306 E. Jackson Street, 5N <br />Tampa, Florida 33602 <br />Ms. Mary Jo Emanuele <br />Audit Manager <br />City Auditor’s Office <br />City of Kansas City <br />th <br />414 East 12 Street, Room 2103 <br />Kansas City, Missouri 64106 <br />Dear ALGA Peer Review Team : <br />Thank you for your external quality control review repor t dated December 12, 2013. We are <br />pleased with your opinion that the Office of the Legislative Auditor ’s first peer review was found <br />to be in full compliance with Government Auditing Standards during the period of July 1, 2009, <br />through June 30, 2012. <br />We have reviewed the recommendations in your management letter. We appreciate your <br />constructive feedback , your thoughtful comments about the areas where you found our office to <br />excel , and your suggestions to further enhance our operations and procedures. Our office is <br />committed to continuously improving our audit processes. <br />On behalf of my staff and myself, I thank you very much for the professionalism, time , and effort <br />you both devoted to help us become a more efficient and effective audit organization. We w ill <br />share your report with our Hawai‘i County Council, and will make it available to the public on <br />our website. <br />Sincerely, <br />Lane H. Shibata <br />Acting Legislative Auditor <br />Hawai‘i County is an Equal O pportunity Provider and Employer <br />