Annual Audit Plan FY 2015-2016 - Laserfiche WebLink

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Fiscal Year 2015-2016 DepartmentPlanned Akidits Audit Financial audit of the e Department of Finance In accordance with Hawaii County Charter Section County's and other departments 10-13, our Office will monitor the conduct of the Comprehensive as required external auditor, N&K CPA's Inc. (Contract No. Annual Financial 0Department of Water C.004162) who will complete the following: Report (CAFR) for Supply Single Audit of Federal Financial Assistance Fiscal Year Ended Programs for Fiscal Year Ended June 30, June 30, 2015. 2015. • Financial Audit of the Department of Water Supply for Fiscal Year Ended June 30, 2015. • Report for Landfill Financial Assurance; and • Financial Assessment Electronic Submission of Section 8 — Housing Choice Vouchers. Follow -Up on Department of Parks & We will follow up on recommendations made in the Facilities Recreation July 2011 Limited Scope Performance Audit of the Maintenance Department of Parks and Recreation's Facilities Asset Management. Follow -Up on Department of Finance and We will follow up on recommendations made in the Purchasing Cards other departments as 2015 Performance Audit on the Purchasing Card required Program. Cash Receipting Department of Parks & We will assess internal controls over cash receipting Recreation, Selected to ensure adequate safeguarding of assets to Locations prevent and detect fraud and misuse. We will also assess that all cash receipts were deposited timely and intact. Overtime County -Wide departments We will assess internal controls; identify identified during audit opportunities to better control overtime planning expenditures. We may also assess whether it is less expensive to pay overtime or fill new positions. Optimization of Department of Finance We will assess how effective the County is at Purchasing Card maximizing pCard rebates. Rebates Inventory Public Works We will assess if the County has adequate controls Management to ensure accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory. Delinquent Property Department of Finance, We will determine how effective is the Real Property Tax Real Property Tax Division Tax Division (RPTD) at collecting delinquent taxes. Fair Share Planning Department We plan to determine if the county is collecting and Contributions administering the developer's fair share contributions appropriately and in accordance with state and county law. County of Hawaii, Office of the Legislative Auditor P a g e 14