Laserfiche WebLink
• Hawaii County Code 1983 (1995 Edition) <br /> • Single Audit Act, as may be amended <br /> • Applicable rules, regulations and administrative procedures of the state, <br /> county, and federal governments relating to the financial transactions, <br /> accounting systems and controls and operating procedures <br /> • Ordinances of the County of Hawaii <br /> • Resolutions adopted by the County Council <br /> • Collective bargaining agreements affecting employees of the agency <br /> 2. Contract Administration. The provisions of the contract and of these <br /> instructions shall be administered on behalf of the County by the Legislative <br /> Auditor and the Chair of the County Council. <br /> 3. Audit Work Papers. The Contract Auditor shall, at any time during and <br /> subsequent to the audit, make available to the Legislative Auditors' and federal <br /> audit agencies as may be required by the terms and conditions under which <br /> federal funds are received by the County, for their inspection and review, the <br /> working papers developed during the audit including, among others, the <br /> following: <br /> a. The audit program and internal control questionnaire <br /> b. The working trial balance <br /> c. Schedules, recommendations, computations, analyses, audit notes, <br /> confirmation letters and replies, and other data representing a record of <br /> work done in support of account transactions and balances, and systems <br /> analysis. <br /> d. Documents obtained and other working paper relating to the <br /> examination. <br /> All working papers and reports must be retained, at the Contract Auditor's <br /> expense, for a minimum of four years, unless the firm is notified in writing by <br /> the County of Hawaii of the need to extend the retention period. <br /> <br /> ' "Legislative Auditors" refers to the County Legislative Auditor and the State <br /> of Hawaii Legislative Auditor <br /> -11- <br /> <br />