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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 /> <br /> and to read as follows: <br /> "Section 3- Office of the Legislative Auditor. <br /> (a) There is established within the legislative branch an independent office of <br /> the legislative auditor to be headed by a legislative auditor who shall be <br /> appointed by the county council and shall serve for a period of six years. <br /> and thereafter, until a successor is appointed. The council, by atwo-thirds <br /> vote of its membership, may remove the legislative auditor from office at <br /> any time for cause. <br /> (b) The legislative auditor shall possess adequate professional proficiency for <br /> the office demonstrated by relevant certification, such as certification as a <br /> certified internal auditor or certified public accountant or an advanced <br /> degree in a relevant field, and at least three years of general auditing <br /> experience which shall include a minimum of one year's experience in the <br /> field of government auditing. A certified internal auditor or certified <br /> public accountant shall be preferred. All financial audits shall be <br /> conducted by a certified public accountant. <br /> (c) The legislative auditor shall submit an annual budget to the count <br /> council. The legislative auditor on behalf of the county council shall hire <br /> the necessary staff for which appropriations have been made by the county <br /> council. <br /> (d) The legislative auditor shall conduct or cause to be conducted: <br /> (11 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, pro rg <br /> vns. <br /> services, and operations of an c~~gency, executive agency, <br /> or program, as set forth by the legislative auditor in an annual audit <br /> plan that shall be transmitted to the county council and the mayor <br /> and filed with the county clerk as a public record. <br /> (3) Follow-up audits and monitoring of responses to audit <br /> recommendations by audited entities. <br /> ~ For purposes of this section, "count~gency" or "executive a eg ncv,~ <br /> includes any office, department, board, commission, agency, semi- <br /> autonomous agency, or other governmental unit of the county in the <br /> executive or legislative branch that is supported, in whole or in part, by <br /> county fw~ds. <br /> 3 <br /> <br />