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IATj4 <br />Association of Local Government Auditors <br />July 28, 2016 <br />Ms. Bonnie S. Nims, CGAP <br />Legislative Auditor <br />County of Hawai'i <br />Office of the Legislative Auditor <br />1266 Kamchameha Avenue, Suite A-8 <br />Hilo, Hawai'i 96720 <br />Dear Ms. Nims, <br />We have completed a peer review of the Office of the Legislative Auditor, County of Hawai'i for the period <br />of July 1, 2012 through June 30, 2016. In conducting our review, we followed the standards and <br />guidelines contained in the Peer Review Guide published by the Association of Local Government <br />Auditors (ALGA). <br />We reviewed the internal quality control system of your audit organization and conducted tests in order to <br />determine whether your internal quality control system operated to provide reasonable assurance of <br />compliance with Government Auditing Standards issued by the Comptroller General of the United States. <br />Our procedures included: <br />• Reviewing the audit organization s written policies and procedures. <br />• Reviewing internal monitoring procedures. <br />• Reviewing a sample of audit and attestation engagements and working papers. <br />• Reviewing documents related to independence, training, and development of auditing staff <br />• Interviewing auditing staff to assess their understanding of, and compliance with, relevant quality <br />control policies and procedures. <br />Due to variances in individual performance and judgment. compliance does not imply adherence to <br />standards in every case, but does imply adherence in most situations. <br />Based on the results of our review, it is our opinion that the Office of the Legislative Auditor, County of <br />Hawai'i internal quality control system was suitably designed and operating effectively to provide <br />reasonable assurance of compliance with Government Auditing Standards for audits and attestation <br />engagements during the period July 1, 2012 through June 30, 2016. <br />We have prepared a separate letter offering suggestions to further strengthen your internal quality control <br />system <br />Terra Van Andel <br />Office of the City Auditor <br />City of Long Beach. CA <br />Tina Adams <br />Office of the City Auditor <br />Charlotte NC <br />449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503. Phone (859) 276-0686, fax: (859) 278-0507 <br />webmasterC;nasact.org a www algaonime org <br />