HomeMy WebLinkAboutCOM 0173.001 2012-2014 J Yoshimoto Lane Shibata
Chair&Presiding Officer *SY:...fir `. Acting Legislative Auditor
Council District 2 `
' *'4:.'.�'�'s r:*) Business Address
_ 1266 Kamehameha Avenue
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.. Suite A-1
OF N�`'NP Hilo,Hawai`i 96720
C outtf3r Atittat`t
OFFICE OF THE LEGISLATIVE AUDITOR
25 Aupuni Street * Hilo,Hawai`i 96720 * (808)961-8386 * Fax(808)961-8905
website: http;ri_lurwaiicountvgy e-mail:publiclaonaco.hawaii.hi.us
DATE: March 8, 2013
TO: The Honorable J Yoshimoto, Hawai`i County Council Chair CD •
and Members of the Hawai`i County Council
FROM: Lane Shibata
Acting Legislative Auditor
RE: Communication 173: (Res. 78-13) Requests the Legislative Auditor to Conduct an
Audit of the Police Department's Receipt, Storage, and Disposal of Evidence
We would like to submit this communication for your consideration as supplemental information
to the proposed Resolution No. 78-13 —"A Resolution requesting the Legislative Auditor to
conduct an audit of the Police Department's receipt, storage, and disposal of evidence."
Pursuant to Hawai`i County Charter §3-18 (d)—"The legislative auditor shall conduct or cause to
be conducted... (2) Performance and/or financial audits of the funds, programs, services, and
operations of any county agency, executive agency, or program, as set forth by the legislative audit
in an annual plan that shall be transmitted to the county council and the mayor and filed with the
county clerk as a public record..." [emphasis added] —Communication No. 15.1 was filed at the
Finance Committee meeting on December 18, 2012. Attached hereto is page 14 of Communication
No. 15.1 entitled"Audit Plan through June 2014,"which sets forth departmental audits and follow-
up audits to be undertaken by the Office of the Legislative Auditor through June 2014. The
foregoing Charter language is explicit in providing that our office file an annual audit plan as a
public record setting forth a schedule of future audits. Our current audit plan filed on
December 18, 2012, already sets forth ten(10) audits and three (3) follow-up audits through fiscal
year 2013-2014, based on an updated County-wide risk assessment completed by our office in
fiscal year 2012-2013.
Our office is required to maintain independence of our audit services in order to perform work and
report results objectively. Therefore, while we are unable to insert additional audits into our 2013-
2014 audit plan, any requests for audits or information that alerts us to areas of risk will be
considered in the formulation of our future audit plans and incorporated into future risk assessment
surveys.
If you have any questions, please feel free to contact me at 961-8494. 173. 1
Comm. No.
Ref.To: �'i rC--
Ref.Date MArc 12 2013
Hawaii County is an Equal Opportunity Provider and Employer
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