State of Hawaii Department of Education

State of Hawaii Department of Education

INTERNAL AUDIT PLAN QUARTERLY UPDATE THROUGH SEPTEMBER 30, 2017

FOR AUDIT COMMITTEE MEETING November 7, 2017

This report is prepared solely for the internal use of the Audit Committee and management of the State of Hawaii, Department of Education.

AUDIT COMMITTEE QUARTERLY UPDATE REPORT

SECTION

TABLE OF CONTENTS

Executive Summary (First Quarter (Q1) of Fiscal Year (FY) 2018) -----------------------------------------------------------------

Management Action Item Dashboard Summary ------------------------------------------------------------------------------------------

Fraud & Ethics Hotline Summary: FY 2015 through Q1 of FY 2018 ------------------------------------------------------------------

Appendix

Audit Observation Rating Scale Definitions -----------------------------------------------------------------------------------------

Management Action Item Dashboard Detail and Internal Audit Recommendations Status --------------------------

Casual Hire Personnel Recruitment, Hiring & Payroll Processes Follow-Up Review ----------------------------------

Student Assessment Administration Review-Phase II ------------------------------------------------------------------------

Vendor/Contract Management Review ------------------------------------------------------------------------------------------

Procurement & Contracting Process Follow-Up Review ---------------------------------------------------------------------

Fixed Assets Management Review ------------------------------------------------------------------------------------------------

Payroll Review --------------------------------------------------------------------------------------------------------------------------

Data Integrity Review ? Student Enrollment ------------------------------------------------------------------------------------

Leave Data & Timekeeping Process Review -------------------------------------------------------------------------------------

Observation Analysis of Completed Reports ----------------------------------------------------------------------------------------

Audit Plan Results Summary: July 1, 2017 through September 30, 2017 ---------------------------------------------------

Additional Fraud & Ethics Summaries -------------------------------------------------------------------------------------------------

PAGE 1 3 6

A A1 ? A8

A1 A2 A3 A4 A5 A6 A7 A8 B C D

AUDIT COMMITTEE QUARTERLY UPDATE REPORT

Executive Summary

Assurance Projects:

Investigation Process Review Project's planning stage began in March 2017. However, due to unanticipated fiscal review requests, cross training, and increased fraud & ethics hotline intakes, this review was continued in June 2017. The review is currently in the fieldwork stage and will be issued December 2017.

School Food Services Follow-Up Review Project began in April 2017 and was completed and issued in August 2017. Per the Audit Committee's request, the report will be re-issued with their recommendations in October 2017.

Equipment and Fleet Maintenance Follow-Up Review Project began in August 2017. The review is currently in the planning stage and will be issued November 2017.

Governance and Ethics Review Project began in September 2017. The review is currently in the planning stage and will be issued December 2017.

School Based Reviews Internal Audit (IA) performed five (5) Student Activity Fund Reviews and nine (9) School Monitoring Reviews, and provided internal control consultation to various schools/offices during the Quarter.

Consulting, Monitoring, Fiscal Reviews, and Other Projects:

Monitoring Based on Management Action Plans IA followed-up on management's action plans to the observations noted in the completed reviews. (Refer to Appendix A for details.)

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