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Table of Contents <br />Introduction...............................................................................................................................1 <br />Background...............................................................................................................................2 <br />AuditObjectives........................................................................................................................4 <br />AuditScope and Methodology.................................................................................................4 <br />Commendations & Noteworthy Accomplishments.................................................................5 <br />AuditResults.............................................................................................................................6 <br />Internal controls over facility use cash receipts are inadequate to prevent, detect, <br />or deter fraudulent transactions...................................................................................6 <br />Segregation of duties is inadequate.....................................................................7 <br />Independent monitoring is insufficient..................................................................8 <br />Written policies and procedures are incomplete, insufficiently detailed, and not <br />consistently followed............................................................................................9 <br />Inadequate safeguarding of cash receipts at the Hilo Main Office......................13 <br />We were unable to determine if revenue is complete...............................................14 <br />Numerous miscellaneous errors were identified.................................................14 <br />Deposits were not always made or posted timely...............................................16 <br />Pre -numbered facility use permits were not used...............................................16 <br />Cash over/short was not recorded.....................................................................17 <br />Recommendations..................................................................................................................18 <br />Management's Comments......................................................................................................20 <br />AppendixA — Audit Criteria....................................................................................................22 <br />