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SECTION 3. Article III, Legislative Branch, County Council, of the Charter of the <br /> <br /> County of Hawaii (2000), is amended by adding a new section to be appropriately designated <br /> and to read as follows: <br /> "Section 3- Office of the Legislative Auditor. <br /> ~ There is established within the legislative branch an independent office of the <br /> legislative auditor to be headed by a leeislative auditor who shall be <br /> pointed by the county council and shall serve for a period of six years and <br /> thereafter until a successor is appointed. <br /> ~1) The salarycommission shall establish the salary of the leeislative <br /> auditor. <br /> (2~ The council by atwo-thirds vote of its membership, may remove the <br /> l~islative auditor from office at any time for cause. <br /> The legislative auditor shall possess adequate professional proficiency for the <br /> office demonstrated by relevant certification such as certification as a <br /> certified internal auditor or certifiedkublic accountant or an advanced degree <br /> in a relevant field and at least three years of general auditing experience <br /> which shall include a minimum of one kear's experience in the field of <br /> government auditing A certified internal auditor or certified public <br /> accountant shall be preferred All financial audits shall be conducted by a <br /> certified_public accountant. <br /> ~ The legislative auditor shall submit an annual budget to the county council <br /> and appoint necessary staff for which appropriations have been made by the <br /> council The legislative auditor and an~staff appointed by the legislative <br /> auditor shall be exemgt from civil service laws and classifications. <br /> The legislative auditor shall conduct or cause to be conducted: <br /> (1) The annual financial audit of the county, as required in article X, <br /> Financial Procedures section 10-13, Post-audit. <br /> (2) Performance and/or financial audits of the funds programs, services, <br /> and operations of env county agency executive agency, or program, as <br /> set forth by the legislative auditor in an annual audit plan that shall be <br /> transmitted to the county council and the mayor and filed with the <br /> county clerk as a public record. <br /> (31 Follow-up audits and monitoring of responses to audit <br /> recommendations by_audited entities. <br /> ~f For purposes of this section "county agency" or "executive agency" includes <br /> office department boazd commission agency semi-autonomous agency, <br /> or other governmental unit of the county in the executive or legislative branch <br /> that is supported in whole or in part, by county funds. <br /> -3- <br /> <br />