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Home My WebLink AboutCOM 0183.000 2022-2024 1`/ r County of Hawaii <Y oP ti Office of the County Auditor County Auditor 120 Pauahi St., 309 Fr County of Hawai'i Hilo, HI 96720 Office of the County Auditor F 808.961.8905 Ph 808.961.8386 www.hawaiicounty.gov Date: 03/28/2023 C--) To: Honorable Heather Kimball, Council Chair and 5a _ Members of the Hawaii County Council 'v From: Tyler J. Benner, County Auditor Re: Association of Local Government Auditors - External Quality Control Review Government auditing standards require that audit organizations receive a comprehensive review of their quality control systems every three years by qualified external auditors. A review of The Office of the County Auditor's quality control system has just been completed. We are pleased to report that the peer review team concluded that for July 1, 2019, through June 30, 2022, the County of Hawaii's Internal Control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Generally Accepted Auditing Standards, issued by the Comptroller General of the United States. Through passing an audit peer review, audit organizations demonstrate that they have implemented adequate controls and internal processes to manage risks, maintain accurate records, and comply with relevant laws and regulations. Passing peer reviews help to build trust and credibility with departments, the council, and the public. Passing peer reviews can also serve as a basis for improving operations and mitigating potential risks. In short, passing an audit peer review is essential for ensuring the audit function's long-term success and sustainability. Mahalo, County Auditor County of Hawai'i cc. Honorable Mitch Roth, Mayor Lee Lord, Managing Director Jon Henricks, County Clerk Deanna Sako, Finance Director Comm. No, o J Ref.To:_ — Hawai'i County is an Equal Opportunity Provider and EmployerRef. dote ��. 7 ''.;_,.,' �'oGiRrlp P `.f r n nn U p murnnl � O� `cp�FRNMEN�PJ of the County of Hawai'i office of the County Auditor Conducted in accordance with guidelines of the Association of Local Government Auditors for the period July 1, 2019, through June 30, 2022 i Association of Local Government Auditor March 2, 2023 Tyler J. Benner, County Auditor County of Hawai'i Office of the County Auditor 120 Pauahi Street, Suite 309 Hilo, HI 96720 Dear Mr. Benner We have completed a peer review of the County of Hawai'i Office of the County Auditor for the period July 1, 2019, through June 30, 2022. In accordance with generally accepted government auditing standards peer review requirements, we followed the standards and guidelines contained in the Peer Review Guide published by the Association of Local Government Auditors (ALGA). We reviewed the internal quality control system of your audit organization and conducted tests in order to determine whether your internal quality control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards issued by the Comptroller General of the United States and applicable legal and regulatory requirements. Our procedures included: • Reviewing the audit organization's written policies and procedures. • Reviewing internal monitoring procedures. • Reviewing a sample of audit and working papers. • Reviewing documents related to independence,training,and development of auditing staff. • Interviewing auditing staff and management to assess their understanding of, and compliance with, relevant quality control policies and procedures. Due to variances in individual performance and judgment, compliance does not imply adherence to standards in every case but does imply adherence in most situations. Organizations can receive a rating of pass, pass with deficiencies, or fail. The County of Hawai'i Office of the County Auditor has received a rating of pass. Further, based on the results of our review, it is our opinion that the County of Hawai'i Office of the County Auditor's internal quality control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards and applicable legal and regulatory requirements for audits during July 1,2019,through June 30, 2022. Sincerely, revor L. illiams, CPA, CIGA Jennifer An, CPA, CFE Office of Internal Audit Los Angeles Police Department—Audit Division Florida International University City of Los Angeles County of Hawaii wF Office of the County Auditor County Auditor 120 Pauahi St., 349 County of Hawaii Hilo, HI 96720 °_ ' Office of the County Auditor F 808.961.8905 t-pgi r. Ph 808.961.8386 Trevor Williams, Chief Audit Executive Office of Internal Audit 11555 SW 17th Street, CSC 446 Miami, Florida 33199-0001 March 2, 2023 Aloha, Mr. Williams and Ms. An, I would like to take the opportunity to thank the peer review team for their diligent review of our internal quality control system while demonstrating exceptional knowledge and professionalism throughout the process. We want to thank the Association of Local Government Auditors (ALGA) for their logistics support of the team. We are pleased that your review concluded that for July 1, 2019, through June 30, 2022, the County of Hawaii's Internal Control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Generally Accepted Auditing Standards. Additionally, we appreciate the constructive comments and supportive feedback that you were able to offer during our evaluation. We will share your peer review results with the Hawaii County Council and make them available on our public website. We appreciate the peer review team's willingness to interrupt their busy schedule to conduct this review and the opportunity to share and exchange ideas to advance the office. Mahalo, County Auditor County of Hawaii cc. Jenifer An, Internal Auditor, Los Angeles Police Department Trevor Williams, Chief Audit Executive, Florida International University Paul Gelb, Performance Audit Manager, Milwaukee Public Schools Howoi`i County is an Equal Opportunity Provider and Employer ^d7p� 00 ) �c O � � n 0 -1 O cD D CoEl 0- Oro 2� 2 77 O �• �TpRS cn r-r- OrQ (D cE3 = C) Q � ti O O orc� 0,0% mom lofts CD N MEN 0 O � 0. � wIMMIN0p �D O r,jO _ _: < (D O 3 �■ = O 0) "1 _� cn -� U Q m r+ n 0 Oro (D l< CL CDcrQ WEEM r+ 0 a 0