Annual Audit Plan FY 2018-2019 - Laserfiche WebLink

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Fiscal Year 2018-2019 =..moU-1-a- County of Hawai"i Office of the Legislative Auditor Bonnie Nims, CLAP, Legislative Auditor June 26, 2018 Aloha, It is our mission to serve the County Council and citizens of Hawai"i County by promoting accountability, fiscal integrity, and openness in local government. Through performance and financial audits of County agencies and programs, we examine the use of public funds, evaluate operations and activities, and provide findings and recommendations to elected officials and citizens in an objective manner. Our work is intended to assist County government and its management of public resources, delivery of public services, and stewardship of public trust. I am pleased to present the Office of the Legislative Auditor's annual audit plan for fiscal year 2018-2019. The purpose of the audit plan is to identify particular County agencies, departments, funds, programs, or other matters we have scheduled for audit in the fiscal year. Our annual audit plan includes five performance audits and three follow up audits. We also coordinate the financial statement and federal single audit of the County of Hawaii with a contracted CPA firm. In addition, we may also consider County- wide surprise cash counts and ongoing monitoring of County -issued purchasing cards and travel expenditures. This 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. Respectfully, Bonnie Nims, CGAP Legislative Auditor