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<br />. <br /> <br />. <br /> <br />(1) The ,economy and efficiency of the affected agency's operations; and <br /> <br />(2) Program effectiveness - the extent to which program objectives are being <br />attained. <br /> <br />II. There is established a Council policy relating to a Council program review. This policy <br />sets forth guidelines governing all activities relating to the independent audit, the mandatory <br />program review and an expanded research and special study program. The program shall consist <br />of four primary components: <br /> <br />A. Comprehensive Annual Financial Audit <br /> <br />B. Annual Budget Program Review <br /> <br />C. Performance Review - Broad Scope <br /> <br />D. Performance Review - Limited Scope <br /> <br />III. Comprehensive Annual Financial Audit <br /> <br />A. Pursuant to Section 10-13 of the Hawaii County Charter, an annual independent <br />financial audit of the County shall be comprehensive and shall be conducted by a certified <br />public accountant or a firm of certified public accountants. <br /> <br />B. In addition to the annual independent financial audit of the County operations and <br />funds, the audit shall include the single audit of all federal funds and an audit of the <br />Department of Water Supply. <br /> <br />C. The procedures under which an auditor is engaged and such audit is conducted <br />shall be in accordance with the State Procurement Code. <br /> <br />D. Funding for necessary consultant services shall be based on appropriations <br />provided for Council audit activities. <br /> <br />IV. Annual Budget Program Review <br /> <br />A. Pursuant to Section 3-16 of the County Charter, the Council shall conduct a <br />program review at least once every four years at which time the Council may decide to <br />terminate or continue a program. The Council by rule has established that such a <br />program review will occur during the annual budget period. <br /> <br />B. The program review shall consist of <br /> <br />2 <br />