ORD 2007-148 2006-2008 - Laserfiche WebLink

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,~tY or y~ 4~-L.~ ~~Y.. COUNTY OF HAWAII STATE OF HAWAII ?r~ oi'Mi~? 07 148 sILL No. is2 ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 2, ARTICLE 25, SECTION 2-142 OF THE HAWAII COUNTY CODE 1983 (2005 EDITION, AS AMENDED), RELATING TO RECORDS, REPORTING, AND FISCAL ACCOUNTABILITY REQUIREMENTS. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Purpose. The purpose of this ordinance is to amend chapter 2, article 25, subsections 2-142(c) and 2-142(d) of the Hawaii County Code 1983 (2005 Edition, as amended) to require nonprofit organizations to submit written reports to the County council which, rather than the legislative auditor, is the decision-making body that appropriates funds to nonprofit organizations, in accordance with chapter 2, article 25, sections 2-139, Procedure for awarding grants, and 2-140, Procedure for awarding purchase of service agreements, of the Hawaii County Code 1983 (2005 Edition, as amended). Chapter 2, article 25, subsection 2-142(a) of the Hawaii County Code 1983 (2005 Edition, as amended), shall remain unchanged and require that books, records and documents of nonprofit organizations shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the finance director, and the legislative auditor, or their representatives. SECTION 2. Chapter 2, article 25, section 2-142 of the Hawaii County Code 1983 (2005 Edition, as amended), is amended to read as follows: "Section 2-142. Records, reporting, and fiscal accountability requirements. (a) The nonprofit organization shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the director, and the legislative auditor, or by their representatives.