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?v,w,y4 <br /> COUNTY OF HAWAII STATE OF HAWAII <br /> •••,ry~O~~M~,~,• <br /> RESOLUTION NO. `~Iir <br /> A RESOLUTION TO APPROVE THE DEVELOPMENT OF AN AUDIT SCHEDULE <br /> BASED ON A RISK ASSESSMENT ANALYSIS BY THE LEGISLATIVE AUDITOR'S <br /> OFFICE TO METHODICALLY CONDUCT AUDITS OF VARIOUS DEPARTMENTS <br /> <br /> AND ACTIVITIES OF THE COUNTY OF HAWAII. <br /> WHEREAS, Resolution 99-05, adopted by the Council on June 1, 2005, amended rules <br /> of procedure for the Council of the County of Hawaii relating to Rule 22, Legislative Auditor, <br /> <br /> reads as follows: <br /> "1. The Legislative Auditor shall be appointed by the County Clerk with the approval of <br /> the Council. Such position shall be exempt from civil service laws and <br /> classifications. <br /> 2. The Legislative Auditor shall, at the discretion of the Council: <br /> (a) Be responsible for the procurement of an Independent Certified Public <br /> Accountant to conduct a post audit of the financial transactions of the County. <br /> (b) Assist the Council in the adoption of the annual budget. <br /> (c) Be responsible for all projects assigned or requested by the Council by <br /> resolution. <br /> (d) Conduct performance and financial audits of the funds, programs and <br /> operations of any agency or operation of the County when requested by the <br /> resolution. All audits shall be conducted in accordance with governmental <br /> auditing standards. <br /> (e) Initiate audits, evaluations or special studies as the Auditor determines may be <br /> warranted. <br /> 3. Personnel assigned to the Legislative Auditor shall report to the Legislative Auditor, <br /> be exempt from civil service laws and classifications, and comply with internal <br /> guidelines established by the Legislative Auditor."; and <br /> <br />