BIL 173 Draft 01 2020-2022 - Laserfiche WebLink

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i JM4vf®F 14 k, U IN TY OF HAWAIJ +: ;+ STATE OF G I III, NO. 173 i I ORDINANCE i AN ORDINANCE TO INITIATE AN AMENDMENT TO ARTICLE III, SECTION 3-18 OF THE HAWAII COUNTY CHARTER(2020 EDITION), RELATING TO THE OFFICE OF THE COUNTY AUDITOR. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Purpose. The Charter prescribes that any work done by the County Auditor must be specified in the annual auditplan. The Office of the County Auditor recently launched a whistleblower, fraud, waste, and abuse hotline. Current language restricts the County Auditor from conducting precision engagements and investigations regarding information provided through the hotline. This Charter Amendment would grant the County Auditor the ability to complete routine, non-audit activities, and services outside of the annual audit plan. SECTION 2. Article III, section 3-18, of the Hawaii County Charter (2020 Edition), is amended to read as follows: "Section 3-18. Office of the County Auditor. (a) There is established within the legislative branch an independent office of the county auditor to be headed by a county auditor who shall be appointed by the county council and shall serve for a period of six years, and thereafter, until a successor is appointed. The council, by a two-thirds vote of its membership, may remove the county auditor from office at any time for cause. (b) The county auditor shall possess adequate professional proficiency for the office demonstrated by relevant certification, such as certification as a certified internal auditor or certified public accountant or an advanced degree in a relevant field, and at least three years of general auditing experience which shall include a minimum of one year's experience in the field of government auditing. A certified internal auditor or certified public accountant shall be preferred. All financial audits shall be conducted by a certified public accountant. (c) The county auditor shall submit an annual budget to the county council. The county auditor on behalf of the county council shall hire the necessary staff for which appropriations have been made by the county council. (d) The county auditor shall conduct or cause to be conducted: (1) The annual financial audit of the county, as required in Article X, Financial Procedures, Section 10-13, Post-audit.