DPW AUDIT REPORT 060608 TEST

Limited Scope Performance Audit Report Department of Public Works CIP Contract Change Orders and Supplements for FY 2006-2007 Legislative Auditor’s Office Report No. 01-08 June 2008 LIMITED SCOPE PERFORMANCE AUDIT REPORT DEPARTMENT OF PUBLIC WORKS CIP CONTRACT CHANGE ORDERS AND SUPPLEMENTS FOR FY 2006-2007 A Report to the Hawai‘i County Council Committee on Public Works & Intergovernmental Relations Conducted and Submitted by Legislative Auditor’s Office County of Hawai‘i Colleen Schrandt Lane Shibata Joan Castberg Report No. 01-08 June 2008 TABLE OF CONTENTS EXECUTIVE SUMMARY.................................................................................................1 CHAPTER 1 AUDIT STANDARDS AND PLAN Government Auditing Standards – The Yellow Book .................................................................................... 3 Risk Assessment and Audit Plan .................................................................................................................... 3 Audit Scope and Methodology ....................................................................................................................... 3 Audit Objectives ............................................................................................................................................. 4 Audit Methodology.......... 5 Internal/Managerial Controls....................................... ...