HomeMy WebLinkAboutAnnual Audit Plan FY 2014-2015J Yoshimoto
Chair & Presiding Officer
Council District 2
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OFFICE OF THE LEGISLATIVE AUDITOR
25 A upuni Street Hilo, Hawaii 96720 * (808) 961-8386
Fax (808) 961-8905
website: ht(p:11hawaiicounty.gro e-mail: publiclaoLa)co.hawaii.hi. us
September 17, 2014
The Honorable J Yoshimoto, Council Chairperson and
Members of the Hawaii County Council
Hawaii. County Council
25 Aupuni Street
Hilo, Hawaii 96720
Dear Chair Yoshimoto and Council Members:
Bonnie S. Nims, CLAP
Legislative Auditor
Business Address
1266 Kamehameha Avenue
Suite A-8
Hilo, Hawaii 96720
(7)
co
In accordance with Hawaii County Charter §3-18(d)(2), below is the Office of Legislative
Auditor's Fiscal Year 2014-2015 annual audit plan. This provision requires our Office transmit to
the Hawaii County Council and the mayor, for information only, an annual audit plan. The
purpose of the audit plan is to identify particular agencies, departments, funds, programs, or other
matters the Auditor has scheduled for audit in the fiscal year. Our annual 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.
Charter Mandated Audits
0 Financial audit of the County's Comprehensive Annual Financial Report (CARF) for Fiscal
Year Ended June 30, 2014. In accordance with Hawaii County Charter §10-13, our Office
will monitor the conduct of the external auditor, N&K CPA's Inc. (Contract No. C.004162)
who will complete the following:
• Single Audit of Federal Financial Assistance Programs for Fiscal Year Ended
June 30, 2014.
• Financial Audit of the Department of Water Supply for Fiscal Year Ended June
30, 2014.
• Report for Landfill Financial Assurance; and
• Financial Assessment Electronic Submission of Section 8 — Housing Choice
Vouchers,
Comm. No 0
Ref. To:
Ref. Dote 00
Hawai'i County is an Equal Opportunity Provider and Employer
Honorable J Yoshimoto, Council Chairperson and
Members of the Hawaii County Council
September 17, 2014
Page 2 of 2
Self -Initiated Proiects
• Real Property Tax Delinquent Accounts;
• Procurement Cards;
• Parks & Recreations Cash Receipts;
• Mass Transit Cash Receipts; and
• Office of the County Clerk and Elections Division follow-up on agreed-upon procedures
Resolution 111-13 (Draft 2)
Proiects in Process
• County -wide risk assessment to be conducted in the Fall -2014.
Our Office is committed to maintaining a collaborative partnership with the County Council and
the Mayor's Office. Furthermore, we would like to acknowledge the professionalism and
cooperation extended to our Office by the 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.
Sincerely,
Bonnie S. Nims, CGAP
Legislative Auditor
cc: William P. Kenoi, Mayor
Stewart Maeda, County Clerk
Hawai'i County is an Equal Opportunity Provider and Employer