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(2) Performance and/or financial audits of the funds,programs, services, and operations
<br /> of any county agency, executive agency, or program, as set forth by the county
<br /> auditor in an annual audit plan that shall be transmitted to the county council and the
<br /> mayor and filed with the county clerk as a public record.
<br /> (3) Follow-up audits and monitoring of responses to audit recommendations by audited
<br /> entities.
<br /> (4) Investigations of reports of fraud, waste or abuse within county operations, when the
<br /> county auditor determines that the allegation of fraud, waste or abuse warrants
<br /> investigation. The county auditor may provide findings and recommendations to the
<br /> appropriate county official or officials after completing the investigation.
<br /> (e) For purposes of this section, "county agency" or"executive agency" includes any office,
<br /> department, board, commission, agency, semi-autonomous agency, or other governmental
<br /> unit of the county in the executive or legislative branch that is supported, in whole or in
<br /> part,by county funds.
<br /> (f) For purposes of carrying out [any audit,] the duties prescribed in subsection(d), the county
<br /> auditor shall have:
<br /> (1) Full, free, and unrestricted access to any county officer or employee.
<br /> (2) Full, free, and unrestricted access to and authority to examine and inspect any record
<br /> of any county agency, executive agency, or program except for any record protected
<br /> from disclosure by law, rule or privilege.
<br /> (3) Full, free, and unrestricted access to and authority to examine and inspect any
<br /> property, facility, or equipment of any county agency, executive agency, or program
<br /> pertinent to the audit or to a contract.
<br /> (4) Full, free, and unrestricted access to and authority to administer oaths and subpoena
<br /> witnesses and compel the production of records pertinent thereto. If any person
<br /> subpoenaed as a witness or compelled to produce records shall fail or refuse to
<br /> respond thereto,the proper court, upon request of the county auditor, shall have the
<br /> power to compel obedience to any process of the county auditor and to punish, as a
<br /> contempt of the court, any refusal to comply therewith without good cause. The
<br /> county auditor may retain special counsel, in the manner authorized by the council,
<br /> to represent the county auditor in implementing these powers.
<br /> (g) The county auditor shall conduct or cause to be conducted all audits in accordance with
<br /> government auditing standards, and shall set forth final audit findings and
<br /> recommendations in written reports, copies of which shall be transmitted to the county
<br /> council and the mayor and filed with the county clerk as public records."
<br /> SECTION 3. Charter material to be repealed is bracketed and stricken. New charter
<br /> material is underscored. When revising, compiling, or printing these charter provisions for
<br /> inclusion in the Charter of the County of Hawai`i, the reviser need not include the brackets,
<br /> bracketed and stricken material, and underscoring.
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