COM 0407.002 1996-1998 - Laserfiche WebLink

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2. The Maui Counry Charter also empowers the Maui County Council to conduct investigations of (a) the operation of any department or function of the county and (b) any subject upon which the council may legislate. 3. Further, the Council has the power to require periodic and special reports from all county departments concerning their functions and operations. Such reports shall be requested and submitted by and through the mayor. CITY AND COUNTY OF HONOLULU.• 1. The City and County of Honolulu Charter requires that the Council provide for an independent financial audit of all operations of the city and for which the city is responsible. The audit shall be made by a CPA or a CPA firm. 2. The Charter also empowers the council at any time to provide for a performance audit of any or all of [he agencies and operations of the city and all operations for which the city is responsible. It goes on to say that the scope of [he performance audit shall be in accordance with the terms of an assignment referred to the office of the council services or by written contract, but may include the following activities: "(a) Examination and testing of city agencies' implementation processes to determine whether the laws, policies and programs of the city are being carried out in the most effective, efficient and economical manner. (b) Examination and testing of the internal control systems of local agencies to ensure that such systems are properly designed to safeguard public assets against loss from waste, fraud, or error, to promote efficient operations, and to encourage adherence to prescribed management policies. Said assignment or contract shall encourage recommendations for changes in the organization, management and processes which will produce greater efficiency and effectiveness in meeting the objectives of the programs or operations carried out by the respective city agencies, and shall provide for the completion of the audit within one calendar year " It should be pointed out that the County Council adopted an ordinance in 1994 specifying, in part, that the director of council services has the same power as a department head and authorizing the director to administer oaths in the name of the council, subpoena witnesses and compel the production of documents relevant to a financial or performance audit. The director of council services is appointed by the chair, with the concurrence of the council, for a term of six years. Att.