HomeMy WebLinkAboutCOM 0963.000 2008-2010 ;y\ \111;7. �
Colleen M. Schrandt I
Legislative Auditor
Mailing Address: ";, , -� � Business Address:
Hawaii County Building r.. `t + 1266 Kamehameha Avenue
C�; 25 Aupuni Street .UU ±1J of Rafi it Ironworks Building, Room A -1
Hilo, Hawaii 96720 Hilo, Hawaii 96720
OFFICE OF THE LEGISLATIVE AUDITOR
Telephone: (808) 961 -8386 Facsimile: (808) 961 -8905
MEMORANDUM ==
Date: October 6, 2010
To: J Yoshimoto, Council Chairperson
and Members of the Hawaii County Council
From: Colleen Schrandt, Legislative Auditor '+
Subject: Proposed FY 2010 -2011 Audit Plan
In accordance with Hawaii County Charter §3- 18(d)(2), I am transmitting below an annual audit plan
for proposed performance audits, follow -up audit reviews and reports, and other tasks to be undertaken
by the Legislative Auditor's Office in FY 2010 -2011. The audit plan continues the review of County
agencies and programs identified in a County -wide risk assessment conducted in FY 2007 -2008.
Subject to audit scope and availability of resources, we propose to conduct and report on to the Council:
• A performance audit of the Department of Parks and Recreation's strategic plan. including. but
not limited to, achievement of its service and facilities goals.
• A performance audit of the Department of Environmental Management — Administration's
collection of landfill tipping and wastewater fees.
• A follow -up review of the implementation of FY 2007 -2008 audit recommendations by the
Department of Public Works for CIP Contract Supplements and Change Orders.
• A report on the FY 2009 -2010 training and facilitation contract for process improvement in the
Department of Public Works — Building Division's permitting, plan review, and inspection
sections.
• An updated County -wide risk assessment of County agencies and programs, including, but not
limited to, any operations and services, supported in whole or in part by County funds.
In accordance with Hawaii County Charter §10 -13, the Legislative Auditor's Office will monitor the
conduct of the annual independent post -audit of the County's financial transactions by external auditor
Accuity, LLP.
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Serving the Interests of the People of Our Island Ref. To: } � FC.
Hawaii County is an Equal Opportunity Provider and Employer Ref. Date i�u l 6 201