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Valerie T.Poindexter Bonnie S.Nims,CGAP <br /> Chair&Presiding Officer•.'.,{!.,, Legislative Auditor <br /> Council District 1 ' - ;+i <br /> • lx ■ <br /> 1 i * <br /> ■ i <br /> • Business Address <br /> *{fi''• `�`"=■'oF 4';#'� 1266 Kamehameha Avenue <br /> Suite A-8 <br /> Hilo,Hawaii 96720 <br /> iiit of caiguaici <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street Hilo,Hawai`i 96720 * (808)961-8386 * Fax(808)961-8905 <br /> website:http://hawaiicounty.gov e-mail:publiclao@co.hawaii.hi.us <br /> February 2, 2017 <br /> Valerie Poindexter, Council Chair and <br /> Members of the Hawai`i County Council <br /> Hawai'i County Council <br /> 25 Aupuni Street <br /> Hilo, Hawaii 96720 <br /> Dear Madam Chair and Council Members, <br /> In accordance with Hawai`i County Charter Section 3-18(d)(2), attached is the Office of the <br /> Legislative Auditor's report of our audit of Inventory Management of the Department of Public <br /> Works Highway Maintenance Division. The purpose of the audit was to determine whether internal <br /> controls currently in place are effective in ensuring accurate and complete inventory and inventory <br /> records, accountability for inventory and inventory records, and adequate safeguarding of inventory. <br /> We also identified potential areas for improvement. <br /> The Division's inventory management system lacks sufficient internal controls, including <br /> independent monitoring, proper recording, and disposal of inventory, continuously tracking of items <br /> prone to theft, adequate safeguarding, training of employees, and written policies and procedures. <br /> Due to these internal control weaknesses, as well as errors in processing inventory, physical <br /> inventory and inventory records were inaccurate and incomplete. <br /> Please contact me at 961-8386, if you need further information. We sincerely thank the staff of the <br /> Department of Public Works Administration, Highway Maintenance Division, and the Department <br /> of Finance Property Management Division for their assistance and cooperation during the audit <br /> process. We sincerely appreciate all of their valuable time and efforts spent on providing us <br /> information. <br /> Respectfully, <br /> Bonnie S. Nims, CGAP <br /> Legislative Auditor <br />