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J Yoshimoto <br />Chair & Presiding Officer <br />Council District 2 <br />AT <br />Q1,11urtt of (Phtbial"i <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />25 A upuni Street Hilo, Hawaii 96720 * (808) 961-8386 <br />Fax (808) 961-8905 <br />website: ht(p:11hawaiicounty.gro e-mail: publiclaoLa)co.hawaii.hi. us <br />September 17, 2014 <br />The Honorable J Yoshimoto, Council Chairperson and <br />Members of the Hawaii County Council <br />Hawaii. County Council <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br />Dear Chair Yoshimoto and Council Members: <br />Bonnie S. Nims, CLAP <br />Legislative Auditor <br />Business Address <br />1266 Kamehameha Avenue <br />Suite A-8 <br />Hilo, Hawaii 96720 <br />(7) <br />co <br />In accordance with Hawaii County Charter §3-18(d)(2), below is the Office of Legislative <br />Auditor's Fiscal Year 2014-2015 annual audit plan. This provision requires our Office transmit to <br />the Hawaii County Council and the mayor, for information only, an annual audit plan. The <br />purpose of the audit plan is to identify particular agencies, departments, funds, programs, or other <br />matters the Auditor has scheduled for audit in the fiscal year. Our annual audit plan facilitates an <br />efficient allocation of limited audit resources on a risk -basis; provides a flexible mechanism for <br />managing competing audit needs; eliminates the potential overlapping of audits with other audit <br />organizations, and provides a sound foundation for obtaining sufficient budgetary funds required to <br />execute our mission. <br />Charter Mandated Audits <br />0 Financial audit of the County's Comprehensive Annual Financial Report (CARF) for Fiscal <br />Year Ended June 30, 2014. In accordance with Hawaii County Charter §10-13, our Office <br />will monitor the conduct of the external auditor, N&K CPA's Inc. (Contract No. C.004162) <br />who will complete the following: <br />• Single Audit of Federal Financial Assistance Programs for Fiscal Year Ended <br />June 30, 2014. <br />• Financial Audit of the Department of Water Supply for Fiscal Year Ended June <br />30, 2014. <br />• Report for Landfill Financial Assurance; and <br />• Financial Assessment Electronic Submission of Section 8 — Housing Choice <br />Vouchers, <br />Comm. No 0 <br />Ref. To: <br />Ref. Dote 00 <br />Hawai'i County is an Equal Opportunity Provider and Employer <br />