Chương 2: Sự thiếu hụt kiểm soát nội bộ • Thiết lập các hướng dẫn bằng văn bản cho các chức năng vay sau đây: nguyên vay, bảo trì các tập tin cho vay, xử lý thanh toán tiền vay, và giám sát của khách hàng vay quá hạn; Đảm bảo rằng các tập tin vay được duy trì và bao gồm tất cả các tài liệu cần thiết. | Chapter 2 Internal Control Deficiencies Establish written guidelines for the following loan functions loan origination maintenance of loan files loan payment processing and monitoring of delinquent borrowers Ensure that loan files are properly maintained and contain all required documentation. The department s standardized checklist of all required loan file documentation should be consistently utilized to ensure proper file maintenance and Deposit loan repayments on the day of receipt. The Hawaii Tourism Authority Does Not Adequately Manage Its Contracts Third-party contractors perform a significant portion of the Hawaii Tourism Authority s functions. The authority s contractors assist in coordinating events to be held in Hawaii and assist in marketing and promoting Hawaii as a vacation and business destination. During the fiscal year ended June 30 2002 the authority incurred approximately million in contract expenditures which accounted for over 98 percent of its total expenditures. Upon completion of each contract all contractors hired by the Hawaii Tourism Authority are required to complete and submit a final report documenting the scope of work performed costs incurred reasons for any deviations from the terms and conditions of the contract anticipated benefits areas for which improvement is needed and any other additional comments and or suggestions noted while performing the service. The authority is supposed to review and approve all final reports to ensure that services were performed according to the contract s terms and to determine whether the authority should continue to do business with the respective contractor. The authority s policy is to withhold final payment until the contractor submits a final report and the authority approves it. Despite these requirements we found that contractors performed services prior to the execution of legally binding contracts contractors final reports were not received in a timely manner contracts were renewed .
