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Valerie T.Poindexter .•- • Bonnie S.Nims,CGAP <br /> Chair&Presiding Officer , cod`'•�1"-'' ;q��•,, Legislative Auditor <br /> Council District 1 - : �' • 41‹ <br /> Business Address <br /> 120 Pauahi Street <br /> .................. <br /> °F.- - Suite 309 <br /> Hilo,Hawai`i 96720 <br /> Count of ciniuni`t <br /> OFFICE OF THE LEGISLATIVE AUDITOR N <br /> 25 Aupuni Street Hilo,Hawai`i 96720 * (808)961-8386 * Fax(808)961-8905 ' C'? <br /> website:http://hawaiicountv.gov e-mail:publiclao!a.co.hawaii.hi.us coCo <br /> .11—C <br /> June 26, 2018 <br /> o Q"'C <br /> Valerie T. Poindexter, Council Chairwoman "c) <br /> Members of the Hawaii County Council yrn <br /> Hawai"i County Council <br /> 25 Aupuni Street M <br /> Hilo, Hawaii 96720 <br /> Dear Chairwoman Poindexter and Council Members, <br /> In accordance with Hawaii County Charter Section 3-18(d)(2), attached is the Office of the Legislative <br /> Auditor's Fiscal Year 2018-2019 annual audit plan. This provision requires our Office to transmit an <br /> annual audit plan to the Hawaii County Council and the Mayor. The purpose of the audit plan is to <br /> identify particular agencies, departments, funds, programs, or other matters the Auditor has <br /> scheduled for audit in the fiscal year. Our annual audit plan includes five performance audits, three <br /> follow up audits, coordination of the financial statement and federal single audit of the County of <br /> Hawaii with a contracted CPA firm. In addition, we may also consider County-wide surprise cash <br /> counts and ongoing monitoring of County-issued purchasing cards and travel expenditures. <br /> Our audit plan facilitates an efficient allocation of limited audit resources on a risk-basis; provides a <br /> flexible mechanism for managing competing audit needs; eliminates the potential overlapping of <br /> audits with other audit organizations, and provides a sound foundation for obtaining sufficient <br /> budgetary funds required to execute our mission. <br /> Our Office is committed to maintaining a collaborative partnership with the County Council and the <br /> Mayor's Office. Futhermore, we would like to acknowledge the professionalism and coorporation <br /> extended to our Office by County agencies and departments in the past and we look forward to the <br /> upcoming year of audit coverage and services to the County of Hawai'i. <br /> Respectfully, <br /> Bonnie Nims, CGAP, lative Auditor <br /> cc: Harry Kim, Mayor Comm. No. . ci7 <br /> Wil Okabe, Managing Director Ref. To: F(-- <br /> Stewart Maeda, County Clerk Ref. Date JUN 2 7 2018 <br /> Hawai'i County is an Equal Opportunity Provider and Employer <br /> L <br />