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Valerie T. Poindexter <br />Chair & Presiding Officer <br />Council District I <br />�OF Vt <br />V.XUnfV of pa�avl* <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />Business Address <br />1266 Kamehameha Avenue <br />Suite A-8 <br />Hilo, Hawai `i 96720 <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />25 Aupuni Street Hilo, Hawai `i 96720 * (808) 961-8386 * Fax (808) 961-8905 <br />website: http://hawaiicountE.gov e-mail: publiclao(a�,hawaiicounty_.gov <br />August 25, 2017 <br />The Honorable Valerie T. Poindexter, Council Chairperson and <br />Members of the Hawai `i County Council <br />Hawai' i County Council <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br />Dear Chair Poindexter and Council Members, <br />In accordance with Hawaii County Charter Section 3-18(d)(2), attached is the Office of the <br />Legislative Auditor's report of our audit of cash handling at the Department of Water Supply. <br />The purpose of the audit was to determine whether DWS implemented internal controls over <br />water receipts to prevent, detect, and deter fraudulent transactions. We evaluated if these <br />internal controls followed best practices. <br />Department of Water Supply's water receipts cash handling process lacks significant internal <br />controls including adequate segregation of incompatible duties and independent review and <br />monitoring. Due to these internal control weaknesses, our audit could not determine if all cash <br />received was deposited. We did not identify any instances of fraud or misappropriations during <br />our testing. <br />If you need any further information, please let me know. We would like to thank the Department <br />of Water Supply staff for their assistance and cooperation during this audit. We greatly <br />appreciate all of their valuable time and efforts spent on providing us information. <br />Respectfully, <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />cc: Harry Kim, Mayor <br />