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J Yoshimoto Lane Shibata <br /> Of . of N��'' Acting Legislative Auditor <br /> Chair&Presiding Officer `o.�:%"•• ', S S� <br /> Council District 2 <br /> +:�� ?�; `�/, :+I% Business Address <br /> 1266 Kamehameha Avenue <br /> �oq.4 SuiteA-8 <br /> •-14... j„:441%- Hilo,Hawaii 96720 <br /> County of Raiintiq <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street * Hilo,Hawai`i 96720 * (808)961-8386 * Fax(808)961-8905 <br /> website:http:-ihawaiicountv.gov e-mail:publiclao(a�co.hawaii.hi.us <br /> iv <br /> January 2, 2014 - <br /> Chairman J Yoshimoto <br /> Hawai`i County Council -. <br /> 25 Aupuni Street <br /> Hilo, Hawai`i 96720 <br /> Dear Chairman Yoshimoto: <br /> This letter transmits our revised Audit Manual (Updated with the Government Auditing <br /> Standards 2011 Revision). The purpose of this audit manual is to provide a description of the <br /> duties and responsibilities of the Office of the Legislative Auditor and to establish written <br /> policies and procedures for the office. This audit manual is a reference and guide for audit staff <br /> in order to ensure that our audit work is conducted in accordance with government auditing <br /> standards (GAS). <br /> Sincerely, <br /> LANE H. SHIBATA <br /> Acting Legislative Auditor <br /> Enclosures <br /> LS: map <br /> Comm. No. (001 <br /> Ref.To: FL <br /> Ref. Dote JAN Q 2 014 <br /> Hawaii County is an Equal Opportunity Provider and Employer <br />