HomeMy WebLinkAboutCOM 1124.000 2004-2006
CONSTANCE R. KIRIU WILLIAM E. SMITH
County Clerk;'' Deputy Caunry Clerk
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County of Hawai `i
Office of the County Clerk
25 Aupuni Street M.,
Hilo, Hawaii 96720 r;
Telephone: (808) 961-8255 Facsimile: (808) 961-8912
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Date: October 4, 2006
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TO: Stacy K. Higa, Chair,
And Members of the County Council
FROM: Colleen SChrIJ1 and Lane Shibata
Audit Analysts
SUBJECT: Draft of a written Audit Manual for the Legislative Auditor's Office
Resolution 99-05, adopted by the Council on June 1, 2005, amended rules of procedure
for the Council of the County of Hawaii relating to Rule 22, Legislative Auditor, which
established the Legislative Auditor's Office to conduct performance and financial audits
of the funds, programs and operations of any agency or operation of the County and to
conduct the audits in accordance with governmental auditing standards.
For your information, to further enhance the Legislative Auditor's Office, attached is a
draft Audit Manual which took approximately 160 man hours to develop. The purpose of
this manual is to obtain operational and product consistency by providing a written guide
for conducting or overseeing performance and financial audits and attestation
engagements. This manual describes the audit function of the Legislative Auditor's
Office, its authority to conduct audits, and the general way in which audits are planned,
organized, carried out, and reported. This manual also describes the mission, the types of
reports we issue, the standards we meet, and the ways we meet the standards. In addition,
this manual serves to ensure that the office meets generally accepted government auditing
standards (GAGAS) as set forth in the Government Auditing Standards, commonly
referred to as the Yellow book, issued by the U.S. Government Accountability Office
(GAO). This manual will be updated as needed to keep the office current with progress
in the field of auditing or changes to auditing standards.
Should you have any questions, please call either Colleen Schrandt at 961-8490 or Lane
Shibata at 961-8494.
Comm. No. 112.4
Att.
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