COM 1067.002 2006-2008 - Laserfiche WebLink

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AN ORDINANCE TO INITIATE AN AMENDMENT TO ARTICLE III, LEGISLATIVE BRANCH, COUNTY COUNCIL, OF THE HAWAII COUNTY CHARTER (2000), TO REORGANIZE THE OFFICE OF THE COUNTY CLERK AND COUNTY COUNCIL BY ESTABLISHING AN INDEPENDENT AUDIT FUNCTION WITHIN THE LEGISLATIVE BRANCH THROUGH THE OFFICE OF THE LEGISLATIVE AUDITOR. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Purpose. The purpose of this ordinance is to reorganize the office of the county clerk and county council by establishing an independent audit function within the legislative branch through the office of the legislative auditor. This ordinance amends Hawaii County Charter (2000), article III, Legislative Branch, County Council, section 3-6, Organization of the Council; Officers; Employees, subsection 3-6(b)(4) by deleting provisions for the appointment of the legislative auditor by the county clerk, and subsection 3-6(b)(6) by deleting provisions for the appointment and supervision of staff within the office of the legislative auditor by the county clerk. Furthermore, this ordinance amends Hawaii County Charter (2000), article III, Legislative Branch, County Council, by adding a new section setting forth the independent audit function of the office of the legislative auditor. There is a growing demand for accountability in government by taxpayers, voters, and the public as a whole. This accountability requires an independent assessment of county agencies, executive agencies, and programs to determine the following information: (1) Whether county funds are handled and expended properly in compliance with applicable federal, state, and county laws and regulations; (2) Whether county agencies, executive agencies, and programs are achieving the purposes for which they were funded; (3) Whether county agencies, executive agencies, and programs are acquiring, operating, and maintaining public property, facilities, and equipment economically and efficiently; and (4) Whether county managers have established adequate operating and administrative procedures and practices and internal control systems to effectively utilize and protect public resources. An independent audit function within the legislative branch can provide objective information on the operations of county agencies, executive agencies, and programs; assist county managers in carrying out their responsibilities and services; and help ensure government accountability to the public. Furthermore, recognized government auditing standards can provide a framework for improved government decision-making, oversight, and accountability. Therefore, in an effort to better ensure that county agencies, executive agencies, and programs are held to the highest standard of public accountability, the county council proposes to reorganize the office of the county clerk and county council by establishing an independent audit function within the legislative branch through the office of the legislative auditor.