BIL 158 Draft 01 2024-2026 - Laserfiche WebLink

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SECTION 31. Article X, section 10-9, of the Charter of the County of Hawaii (2024 Edition), is amended to read as follows: "Section 10-9. Appropriations: Reduction and Transfer. If at any time during the fiscal year it appears probable to the [Maye county manager that the revenues available will be insufficient to meet the amount appropriated, the [mayff] county manager shall report to the county council without delay, indicating the estimated amount of the deficit. For that purpose the council may, by ordinance, reduce one or more appropriations; but no appropriation required for debt service may be reduced and no appropriation may be reduced by more than the amount of the encumbered balance thereof or below any amount required by law to be appropriated. The [maye ] county manager may at any time during the fiscal year transfer part or all of any unencumbered appropriation balance between classifications of expenditures or programs within an agency or executive agency; and if at any time the [maye county manager so requests in writing, the council, by resolution effective immediately upon adoption, may transfer, part or all of any unencumbered appropriation balance from one agency or executive agency to another. But no transfer shall be made from appropriations for debt service or for estimated cash deficit; and no appropriation may be reduced below any amount required by law to be appropriated. The [+der] county manager shall notify the county council of any transfer of funds within an agency or an executive agency no later than thirty days after authorizing such a transfer." SECTION 32. Article X, section 10-12, of the Charter of the County of Hawaii (2024 Edition), is amended to read as follows: "Section 10-12. Special Funds. Upon recommendation of the [n+�] county manager, the council may, by ordinance, abolish or establish such special funds as may be necessary for the proper and efficient segregation of fiscal operations of the county." SECTION 33. Article X, section 10-13, of the Charter of the County of Hawaii (2024 Edition), is amended to read as follows: "Section 10-13. Post -audit. The county council shall provide at least once every year for an independent audit of the accounts and other evidences of financial transactions of the county and of every county agency and executive agency. The audit shall be made by a certified public accountant or firm of certified public accountants, designated by the council, who have no personal interest, direct or indirect, in the fiscal affairs of the county or of any of its agencies or executive agencies. The audit shall include both financial accountability and adequacy of the financial and accounting system. If the State makes such an audit, the council may accept it as satisfying the requirements of this section. Either the council_, the county manager or the mayor may at any time order an examination or audit of the accounts or program of any county agency or executive agency. 13