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Dru Mamo Kanuba <br />Chair & Presiding Qjfieer <br />Council District 7 <br />�Sy OF y <br />(fount IIf �Y�11Mt�t <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />Business Address <br />1266 Kamehameha avenue <br />suite A-8 <br />11ila, Hawaii 96720 <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />n <br />t'7 <br />25 Aupuni Street Hilo. Halvai'i 96720 * (808) 961-8386 • Fax (808) 961-8905 <br />'-''` <br />0 C7 <br />website: Imp hoti aiic oufal-.go v e -marl: p;ehliclao� eo.J�awaii.hi.re.e <br />DATE: April 28, 2415 <br />� <br />TO: Honorable Dru Mamo Kanuha and <br />W <br />Members of the Hawai"i County Council <br />o <br />W <br />FROM: Bonnie S. Nims, CGRP, Legislative Auditor ffivi <br />SUBJECT: Follow-up Review of Taketa, Iwata, Hara & Associates, LLC. Agreed -Upon <br />Procedures Regarding the 2012 Primary and General Elections <br />In accordance with Hawaii County Charter Section 3-18(d)(3), the Office of the Legislative <br />Auditor conducted a review of the status of actions taken by the Office of the County Clerk and <br />the Elections Division in response to the recommendations made by Taketa, lwata, Hara & <br />Associates, LLC. (TIH) Certified Public Accountants and Consultants Agreed -Upon Procedures <br />Regarding the 2012 Primary and General Elections in report dated January 6, 2014 (Resolution <br />111-13, Draft 2). <br />We found the Elections Division has adequately resolved 15 of TIH's 23 recommendations in the <br />2014 election cycle. Not all of TIH's numbered items contained a recommendation. There were <br />eight recommendations deemed not applicable since the Office of the County Clerk -Council <br />Services employees did not work the 2014 election cycle. We may consider these issues in future <br />performance audits. <br />To perform this review we gathered and analyzed information from a number of sourccs. <br />Specifically, we: <br />Analyzed data reports from Eden's Fiscal and Resource Enterprise Software for Hawaii <br />County (FRESH) system to compare reconciliation processes against County best <br />practices for the review period January 1, 2014 to November 15, 2014. <br />0 Corroborated information through interviews with appropriate personnel to clarify <br />Flection Division processes and practices related to TIH's recommendations. <br />• Reviewed and performed tests of documents and internal controls as supplied by the <br />Elections Division. <br />llawai'i County is an Equal Opportunity Provider and F,mployer <br />