BIL 131 Draft 01 2008-2010 - Laserfiche WebLink

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COUNTY OF HAWAII ORDINANCE NO. STATE OF HAWAII BILL NO. 131 AN ORDINANCE TO INITIATE AN AMENDMENT TO ARTICLE III, SECTION 3-18, LEGISLATIVE BRANCH, COUNTY COUNCIL, OF THE HAWAII COUNTY CHARTER 2000 (2008 EDITION), TO ESTABLISH BUDGETARY INDEPENDENCE FOR THE OFFICE OF THE LEGISLATIVE AUDITOR, REVISE THE PROVISION RELATING TO RETENTION OF LEGAL COUNSEL, AND MAKE ONE NON - SUBSTANTIVE CORRECTION TO EXISTING CHARTER LANGUAGE. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI I: SECTION 1. Purpose. The purpose of this ordinance is to establish budgetary independence for the office of the legislative auditor from the executive and legislative branches of county government. This ordinance amends Hawaii County Charter 2000 (2008 edition) article III, Legislative Branch, County Council, by amending section 3-18 to fund the independent audit function of the office of the legislative auditor as a percentage of the total budget. Budgetary independence is at the heart of autonomy for the office of the Legislative Auditor. Principles and procedures shall exist to ensure that auditors cannot be unduly influenced or restricted, either by the county council or by the administration, in its ability to carry out its duties though the denial or unreasonable control of funding, staffing, or other resources. A lack of budgetary independence may also potentially disallow an auditor the capacity to review and report openly on issues relating to those persons in control of funding. The ability to restrict the Legislative Auditor's funding is in direct conflict with the intent of the voter - mandated Charter Amendment which was to give the Office of the Legislative Auditor independence in fact and appearance in order to permit the Legislative Auditor's office to conduct and report on county operations free of political influence or bias and without the threat of censorship or retaliation. A lack of budgetary independence potentially presents a conflict of interest, and diminishes the perception that the Legislative Auditor is independent of the executive and legislative branches of government. To support budgetary independence, some municipalities allocate a percentage of the government's operational budget, special funds, and capital budget to provide financial assurance for auditing functions. This practice reduces the potential politicization and conflicts of interest for the budgetary development and approval process. This ordinance also makes a minor revision to the provision that authorizes the Legislative Auditor to retain legal counsel.