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Dru Mamo Kanuha <br />Chair & Presiding Officer <br />Council District 7 <br />June 30, 2016 <br />JNt'�'oF' .,q <br />O . • ,9 <br />grF�nc'na.P <br />%LAIUUN of Pabial"i <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />Business 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, Hawaii 96720 * (808) 961-8386 * Fax (808) 961-8905 <br />website: hup://HawaVicounty.Qov e-mail: publiclao(aco.Hawai'i.hi.us <br />The Honorable Dru Kanuha, 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 Kanuha and Council Members, <br />In accordance with Hawaii County Charter Section 3-18(d)(2), attached is the Office of the <br />Legislative Auditor's report of our audit of cash handling of facility use permits at the <br />Department of Parks and Recreation (P&R) Administration. The purpose of the audit was to <br />determine whether P&R implemented internal controls over facility use permits to prevent, <br />detect, and deter fraudulent transactions. We evaluated if these internal controls followed best <br />practices. In addition, we determined if P&R's facility -use permits cash receipts were deposited <br />timely and intact. <br />The County's P&R facility use permits cash handling process lacks significant internal controls <br />including adequate segregation of incompatible duties, independent review and monitoring, <br />complete and accurate written policies and procedures, and adequate safeguarding of cash <br />receipts. Due to these internal control weaknesses, as well as individual errors in the processing <br />of transactions, our audit could not determine if all cash received was deposited. <br />If you need any further information, please let me know. We would like to thank the Department <br />of Parks and Recreation staff for their assistance and cooperation during this audit. We greatly <br />appreciate all of their valuable time and efforts spent on providing us information. <br />Respectfully, <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />