HomeMy WebLinkAboutCOM 0696.002 2008-2010To Hawaii County Council Members:
HAWAII ISLAND
HUMANE
seeirr I
Regarding the comments from our recent audit. Paragraph 3 of the Auditors' Report states:
"Due to lack of documentation and lack of internal controls over the cash receipts functions,
we were not able to adequately verify that all cash receipts were properly recorded
and deposited." ,
These comments apply specifically to our non - profit side of our organization wherein'we receive
donations and hold fund raising activities. The audit pointed out that we were weak in our
documentation records for actual 'cash' receipts. We have revised our cash management procedures
and shelter cash handling manual as well as our recording processes for fund raising activities.
All cash received is double verified and receipts are issued. Cash boxes are signed in and out by two
persons. Cash brought in from each shelter Is summarized in a daily report and reconciled with our
database and cash register printouts and bank deposit receipts.
Our current processes are vastly improved as will be verified in our next audit. Corrective measures
and procedures have been implemented and our auditors have already noted significant improvement.
Our auditors have expressed that these weak controls were not applicable to the County Animal Control
Contract side of our business operations. We receive a monthly payment from the County which is
deposited in our separate checking account used only for county contract expenses.
We also collect fees on behalf of the county for dog licenses, animal impounds and boarding. These are
fully documented and reconciled with payments made monthly to the county finance office.
We can appreciate that the wording in the audit might cause some concern in regards to county funds
management. But we can assure you that not only were there no concerns with the county funds; we
have also made immense improvements on our cash handling procedures throughout our organization.
V
Donna Whitaker, Executive Director, HIHS Cindy Ken edy, Accountait, HIHS - 1 WO Z
Comm. No. lU
Ref. To:
Ref. Date FEB 1 7 2010
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