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HomeMy WebLinkAboutCOM 0995.000 2018-2020Aaron S. Y. Chung KYOF Bonnie S. Nims, CGAP N•Hq Council Chair �o� •,: • .`?9, Legislative Auditor Hawai `i County Council Business Address 120 Pauahi St. Suite 309 V.1,11�xnk of ubjut"t Hilo, Hawai `i 96720 OFFICE OF THE LEGISLATIVE AUDITOR 25 Aupuni Street Hilo, Hawai `i 96720 * (808) 961-8386 * Fax (808) 961-8905 website: http://hawaiicounty.gov e-mail: publiclao@hawaiicountv.gov June 30, 2020 Aaron S. Y. Chung'Council Chair '-'j` Members of the Hawaii County Council `x •~ T Hawaii County Council 25 Au uni Street Hilo, Hawaii 96720 NJ Dear Chair Chung and Council Members, In accordance with Hawaii County Charter Section 3-18(d)(2), attached is the Office of the Legislative Auditor's Fiscal Year 2020-2021 annual audit plan. This provision requires our Office to transmit an annual audit plan to the Hawaii County Council and the Mayor. The purpose of the audit plan is to identify particular agencies, departments, funds, programs, or other matters we have scheduled for audit in the fiscal year. Our annual audit plan includes three performance audits, three follow-up audits, and coordination of the financial statement and federal single audit of the County of Hawaii with a contracted CPA firm. In addition, we will consider County -wide surprise cash counts and ongoing monitoring of County -issued purchasing cards and travel expenditures. Our audit plan facilitates an efficient allocation of limited audit resources on a risk -basis, provides a flexible mechanism for managing competing audit needs, elimates the potential overlapping of audits with other audit organizations, and provides a sound foundation for obtaining sufficient budgetary funds required to execute our mission. The Office of the Legislative Auditor is committed to maintaining a collaborative partnership with the County Council and the Mayor's Office. Futhermore, we would like to acknowledge the professionalism and coorporation extended to our staff by County agencies and departments in the past and we look forward to the upcoming year of audit coverage and services to the County of Hawaii. Comm, No.. - I IG Ref. To:. Ref.. lDoteJl�• �1.� . 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