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Fiscal Year 2015-2016 <br />• M • ■ r • ■ r ■ ■ ■ <br />Table of Contents <br />Our Audit Authority 1 <br />What is a performance audit? 1 <br />Audit Framework 1 <br />Overview of Annual Audit Plan 2 <br />2015-2016 Planned Audits 4 <br />County of Hawai'i <br />Office of the Legislative Auditor <br />Bonnie Nims, CLAP, Legislative Auditor <br />June 8, 2015 <br />Dear Fellow Citizens, <br />I am pleased to present the fiscal year 2015-2016 audit plan for the <br />County of Hawaii Office of the Legislative Auditor. The purpose of <br />the audit plan is to identify particular County agencies, departments, <br />funds, programs, or other matters we have scheduled for audit in the <br />fiscal year. Our annual audit plan includes two follow up audits and <br />six performance audits. We also coordinate the financial statement <br />and federal single audit of the County of Hawaii with a contracted <br />CPA firm. <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 to <br />execute our mission. <br />Respectfully, <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />County of Hawaii <br />