Annual Audit Plan FY 2017-2018 - Laserfiche WebLink

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Fiscal Year 2017-2018 J County of Hawai'i, Office of the Legislative Auditor Page 14 DepartmentAudit , In accordance with Hawaii County Charter Section 10-13, our Office will monitor the conduct of the external auditor, N&K CPA's Financial audit of Department of Inc. (Contract No. C.004162) who will complete the following: the County's Finance and Comprehensive other Single Audit of Federal Financial Assistance Programs for Annual Financial departments as Fiscal Year Ended June 30, 2017. Report (CAFR) for required 0Financial Audit of the Department of Water Supply for Fiscal Fiscal Year Ended Department of Year Ended June 30, 2017. June 30, 2017. Water Supply 0Report for Landfill Financial Assurance; and • Financial Assessment Electronic Submission of Section 8 — Housing Choice Vouchers. Department of Follow -Up on Finance and other We will follow up on recommendations made in the 2015 Purchasing Cards departments as Performance Audit on the Purchasing Card Program. required Follow -Up on Department of Parks We will follow up on recommendations made in the 2015 Variable Frequency &Recreation Performance Audit of Variable Frequency Drives at the Drives Department of Parks and Recreation. County -Wide We will evaluate internal controls; identify opportunities to better Overtime departments control overtime expenditures. We may also assess whether it is identified during audit less expensive to pay overtime or fill new positions. planning County -Wide We will evaluate compliance with relevant change order statutes, Contract departments policies, and procedures; controls against change order fraud and Management and identified during audit abuse; and the appropriateness of change orders. We will also Change Orders planning consider leading practices to control the pricing of labor, materials, equipment, and markups on change orders. Cash Handling & We will evaluate internal controls; identify opportunities to better Receipting Mass Transit control cash receipting. We will also determine if all cash was deposited timely and intact. County -Wide We will evaluate internal controls and best practices; identify Fleet Management departments opportunities to better fleet management which may include fuel identified during audit management, maintenance reporting, acquisition versus continued planning maintenance, and/or centralization of fleet management. County of Hawai'i, Office of the Legislative Auditor Page 14