HomeMy WebLinkAboutCOM 1016.000 2012-2014 J Yoshimoto Bonnie S.Nims,CGAP
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OFFICE OF THE LEGISLATIVE AUDITOR
25 Aupuni Street Hilo, Hawaii 96720 * (808)961-8386 *
Fax(808)961-8905
website: http://hawaiicountv.gov e-mail:publiclao@co.hawaii.hi.us n
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August 22, 2014 ,,.5 _.
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The Honorable J Yoshimoto, Council Chairperson and r""
Members of the Hawai`i County Council --;:.:,
Hawai`i County Council N '7
25 Aupuni Street N
Hilo, Hawai`i 96720
Dear Chair Yoshimoto and Council Members:
In accordance with Hawai`i County Charter §3-18(d)(2), below is the Office of Legislative
Auditor's Fiscal Year 2014-2015 preliminary annual audit plan. This provision requires our Office
transmit to the Hawai`i County Council and the mayor, for information only, an annual audit plan.
The purpose of the audit plan is to identify particular agencies, departments, funds, programs, or
other matters the Auditor has scheduled for audit in the fiscal year. Our annual audit plan
facilitates an efficient allocation of limited audit resources on a risk-basis; provides a flexible
mechanism for managing competing audit needs; eliminates the potential overlapping of audits
with other audit organizations, and provides a sound foundation for obtaining sufficient budgetary
funds required to execute our mission.
Charter Mandated Audits
• Financial audit of the County's Comprehensive Annual Financial Report (CARF) for Fiscal
Year Ended June 30, 2014. In accordance with Hawai`i County Charter §10-13, our Office
will monitor the conduct of the external auditor, N&K CPA's Inc. (Contract No. C.004162)
who will complete the following:
• Single Audit of Federal Financial Assistance Programs for Fiscal Year Ended
June 30, 2014.
• Financial Audit of the Department of Water Supply for Fiscal Year Ended June
30, 2014.
• Report for Landfill Financial Assurance; and
• Financial Assessment Electronic Submission of Section 8 -- Housing Choice
Vouchers.
Comm. No. ID ( Co
Ref.To:
Hawaii County is an Equal Opportunity Provider and Employer Ref' Date AUG 2 8 2014
Honorable J Yoshimoto,Council Chairperson and
Members of the Hawai`i County Council
Date
Page 2 of 2
Self-Initiated Projects
• Real Property Tax Delinquent Accounts;
• Procurement Cards;
• Parks & Recreations Cash Receipts;
• Mass Transit Cash Receipts; and
• Office of the County Clerk and Elections Division follow-up on agreed-upon procedures
Resolution 111-13 (Draft 2)
Projects in Process
• County-wide risk assessment to be conducted in the Fall-2014.
Our Office is committed to maintaining a collaborative partnership with the County Council and
the Mayor's Office. As such, we welcome any requests your Office may have regarding possible
audits or audit services not listed in the Fiscal Year 2014-2015 plan with the caveat that, per the
County Charter and independence requirements, the ultimate decision to perform any audit is at the
sole discretion of the Auditor. Generally Accepted Government Auditing Standards promulgated
by the Comptroller General of the United States fully support this Charter provision. We would
appreciate receiving any comments by September 15, 2014. After receipt of any comments from
councilmembers, the annual audit plan for FY 2014-2015 will be finalized and circulated to the
county council and the mayor and filed with the County Clerk as a public record.
Sincerely,
i
Mow*c
Bonnie S. Nims, CGAP
Legislative Auditor
Hawaii County is an Equal Opportunity Provider and Employer