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��p,LlAT7q�, O, .- Association of Local Government Auditors July 28, 2016 Ms. Bonnie S. Nims, CGAP Legislative Auditor County of Hawai'i Office of the Legislative Auditor 1266 Kamchameha Avenue, Suite A-8 Hilo, Hawai'i 96720 Dear Ms. Nims We have completed a peer review of the Office of the Legislative Auditor, County of Hawai'i for the period July 1, 2012 through June 30, 2016 and issued our report thereon dated July 28, 2016 We are issuing this companion letter to offer certain observations and suggestions stemming from our peer review We would like to mention some of the areas in which we believe your office excels: The office focuses on continuous improvement which has led to an updated policy manual, more thorough workpaper documentation and full implementation of all recommendations received during its last peer review. The office performs audits that are impactful to the organization and the community. The office has successfully undergone its second peer review even with a transition in leadership that could have ;mpacted its ability to do so. We offer the following observations and suggestions to enhance your organization's demonstrated adherence to Government Auditing Standards Standard 6.11(e) states auditors should assess audit risk and significance w:thin the context of the audit objectives by gaining an understanding of... ongoing investigations or legal proceedings within the context of the audit objectives. We recommend they include documentation of discussions related to ongoing investigations or legal proceedings within their audit planang documents Standard 6.62 states auditors should evaluate the objectivity, credibility, and reliability of testimonial evidence used to interpret or corroborate documentary or physical information. Standard 6.65 states when auditors use information provided by officials of the audited entity as part of their evidence, they should determine what the officials of the audited entity or other auditors did to obtain assurance over the reliability of the information. We recommend when testimonial evidence and/or information provided by officials of the audited entity are relied upon, the office evaluate the objectivity, credibility and reliability of the information and document the corroboration of the testimonial evidence within the workpapers. We extend our thanks to you and your staff for the hospitafty and cooperation extended to us during our review n Since rely,, Terra Van Andel Office of the City Auditor City of Long Beach, CA jvo-aff 4J�� Tina Adams Office of the City Auditor Charlotte, NC 449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503. Phone: (859) 276-0686, Fax: (859) 278-0507 webmaster@nasact.org ■ www.algaonline.org