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Fiscal Year 2019-2020 <br />Audit Plan <br />June 26, 2019 <br />Aloha, <br />County of Hawaii <br />Office of the Legislative Auditor <br />Bonnie Nims, CGRP, Legislative Auditor <br />It is our mission to serve the County Council and citizens of <br />Hawaii County by promoting accountability, fiscal integrity, and <br />openness in local government. Through performance and financial <br />audits of County agencies and programs, we examine the use of <br />public funds, evaluate operations and activities, and provide <br />findings and recommendations to elected officials and citizens in <br />an objective manner. Our work is intended to assist County <br />government and its management of public resources, delivery of <br />public services, and stewardship of public trust. <br />am pleased to present the Office of the Legislative Auditor's <br />annual audit plan for fiscal year 2019-2020. The purpose of the <br />audit plan is to identify particular County agencies, departments, <br />funds, programs, or other matters we have scheduled for audit in <br />the fiscal year. Our annual audit plan includes four performance <br />audits and three follow up audits. We also coordinate the financial <br />statement and federal single audit of the County of Hawaii with a <br />contracted CPA firm. In addition, we may also consider County- <br />wide surprise cash counts and ongoing monitoring of County - <br />issued purchasing cards and travel expenditures. <br />This audit plan facilitates an efficient allocation of limited audit <br />resources on a risk -basis; provides a flexible mechanism for <br />managing competing audit needs; eliminates the potential <br />overlapping of audits with other audit organizations, and provides a <br />sound foundation for obtaining sufficient budgetary funds required <br />to execute our mission. <br />Respectfully, <br />Bonnie Nims, CGRP <br />Legislative Auditor <br />