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JN1v oo hw <br /> <br /> UONN.D IKBDA CON4T:A\CG R. I~IR1L <br /> Court t u CI rrA L: ~ rL:: tr'.' .L,Ai I o• <br /> ?rr ai'Nid <br /> OFFICE OF THE COUNTY CLERK <br /> County of Haeuaii ~ <br /> Hawaii County Building ~ <br /> 25AupuniStreet C~ <br /> Hilo, Hawaii 96720 _ <br /> - <br /> August 5, 1997 , <br /> TO: Council Members <br /> FROM: Connie Kirit~~'+~~~ <br /> Legislative Auditor <br /> RE: Independent Audit and Mandatory Program Review <br /> 1979 CHARTER COMMISSION MINUTES RESEARCH <br /> For your information, the attached report was prepared by the Legislative Auditor in June 1989 in <br /> response to a Committee request that the Legislative Auditor's Office research and comment on <br /> the Charter Commission's discussion regarding the Mandatory Program Review in 1979. <br /> COMPARISON OF OTHER COUNTIES' CHARTER REQUIREMENTS <br /> KAUAI COUNTY.• <br /> 1. The Maui County Charter requires the County Council to cause an independent <br /> audit of all county funds and accounts by a certified public accountant (CPA) or <br /> CPA firm at least once every two yeazs. <br /> 2. Further, the Council or any authorized committee is given the power to conduct <br /> investigations of the operation of any agency or function of the county and any <br /> subject upon which the council may legislate. <br /> MAU/ COUNTY.• <br /> The County Council is required to provide for an independent audit of the accounts <br /> and other evidences of financial transactions of the county and of all operations for <br /> which the county is responsible. The audit shall be made by a CPA or a CPA <br /> firm. <br /> »ro. ~0 7.02 <br /> true lto. A V Q <br /> ~Prosented ~G <br /> leer. n~ auc s ~aa <br /> <br />