HomeMy WebLinkAboutCOM 0580.000 2006-2008 CASEY JARMAN +ivos ~ KENNETH G. GOODENOW
County Clerk Depaty county clerk
I
• ~ COLLEEN SCHRANDT
Legislative Auditor
` ~a.~.
Mailing Address: ~aiii•ur•Nii~? Business Address.'
(Former County Building 333 Kilauea Avenue, Second Floor
25 Aupuni Street Ben Franklin Building
Hilo, Hawaii 96720 Hilo, Hawaii 96720
County of Hawai `i
Office of the County Clerk
Telephone: (808) 961-8255 Facsimile: (808) 96/-89/2
r
Date: July 30, 2007
To: Pete Hoffmann, Council Chairperson
and Members of the Hawaii County Council
From: Colleen Schrandt 1~1~
Legislative Auditor
RE: Proposed Audit Plan for FY 2007-2008
Thank you for your participation in the FY 2007-2008 risk assessment process of County
departments and programs. As discussed earlier, a risk assessment is utilized as an
objective methodology for development of an audit plan and identification of highest
priority areas to assign audit resources.
Annual Audit Plan
Based on responses from Council Members and County management personnel, four
departments/programs were identified as areas of highest risk and are proposed for
inclusion in our FY 2007-2008 audit plan, subject to audit scope and availability of audit
resources:
• Department of Public Works (excluding Highway Fund)
• Highway Fund
• Department of Water Supply
• Department of Parks and Recreation.
Also proposed for follow-up review is the FY 2006-2007 performance audit o£
• Department of Environmental Management's Recycling and Diversion Grant
Program.
Comm. No. S~d
Ref. To: P(.y//2G
Serving the Interests of the People of Our Island Ref. Date • AllG 0 1 2007
//awai'i County is an Equal Opportunity Provider and Employer
Pete Hoffmann, Council Chairperson
and Members of the Hawaii County Council
July 30, 2007
Page Two
Audit Process
The audit process of specific depaztments or programs will involve three phases:
planning, field work, and reporting, which aze generally described below:
• Plannin¢. In order to refine audit scope, auditors will meet with department/
program managers to gain an understanding of their operations as well as any
specific areas of concern or deficiency and to conduct a focused risk assessment
of identified azeas.
• Field Work. During field work, auditors will compile and evaluate data,
document findings, and develop recommendations For any necessazy corrective
action.
• Reporting. Upon completion of field work, audit results will be set forth in
written reports. Findings and recommendations will be presented in a draft report
to the department/program manager for review and response. A final audit report,
including audit findings and recommendations and management's responses, will
be transmitted to the mayor and council and filed with the county clerk as a public
record.
All auditing will be conducted in accordance with govenunent auditing standards. In
addition, the Legislative Auditor's Office is committed to a constructive audit process to
assist departments in meeting our common goals of accountability and effectiveness in
County govenunent.
xc: Harry Kim, Mayor
Casey Jarman, County Clerk