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Aaron Chung Bonnie S.Nims,CLAP <br /> ffi <br /> Chair&Presiding Ocer 4o�NtY a�F•„q�,' Legislative Auditor <br /> Council District 2 <br /> Business Address <br /> �r'•• ;:°•'4`` <br /> 120 Pauahi Street <br /> qT4 OF HPN� <br /> Suite 309 <br /> Count Hilo,Hawai'i 96720 <br /> OFFICE OF THE LEGISLATIVE AUDITOR <br /> 25 Aupuni Street Hilo,Hawai'i 96720 * (808)961-8386 * Fax(808)961-8905 <br /> website:http:11hawaiicountv.Qov e-mail:publiclao(a�liawaiicounty_,gov <br /> June 28, 2019 <br /> Honorable Aaron S. Y. Chung, Council Chair andC7 <br /> Members of the Hawaii County Council —+ <br /> Hawai'i County Council co o <br /> 25 Aupuni Street ' ? <br /> Hilo, Hawaii 96720 <br /> Dear Chair Chung and Council Members, co <br /> In accordance with generally accepted government auditing standards and the Hawai'i <br /> County Charter Section 3-18(d)(3), the Office of the Legislative Auditor has a <br /> responsibility to monitor and follow-up on audit recommendations to ensure that audit <br /> findings are being addressed through appropriate corrective action and to aid us in <br /> planning future audits. <br /> We have completed our follow-up audit of the Cash Handling at County of Hawai'i's <br /> Department of Parks and Recreation Performance Audit (Report.No. 2016-01) dated <br /> June 30, 2016. The Department of Parks and Recreation implemented four of the five <br /> audit recommendations. Management continues efforts to implement the remaining <br /> recommendation of updating and enforcing policies and procedures - specifically <br /> performing and documenting surprise cash counts; approving of all voided and waived <br /> transactions; adequate safeguarding of cash receipts; and fraud reporting guidance. <br /> We commend the Department of Parks and Recreation's leadership and staff for their <br /> continued efforts to improve cash handling internal controls over facility use permits and <br /> for their assistance, cooperation, and prompt feedback during the follow-up process. <br /> Management has generally agreed with the comments and status of recommendations <br /> in this report. <br /> Comm. No. ✓b <br /> Ref. To: IFC, <br /> Ref. Dote JUN 2 8 2019 <br /> Hawai'i County is an Equal Opportunity Provider and Employer <br />