BIL 131 Draft 01 2008-2010 - Laserfiche WebLink

Home

SECTION 2. Article II1, section 3-18 of the Charter of the County of Hawaii 2000 (2008 Edition), is amended to read as follows: "Section 3-18. Office of the Legislative Auditor. (a) There is established within the legislative branch an independent office of the legislative auditor to be headed by a legislative auditor who shall be appointed by the county council and shall serve for a period of six years, and thereafter, until a successor is appointed. The council, by a two-thirds vote of its membership, may remove the legislative auditor from office at any time for cause. (b) The legislative auditor shall possess adequate professional proficiency for the office demonstrated by relevant certification, such as certification as a certified internal auditor or certified public accountant or an advanced degree in a relevant field, and at least three years of general auditing experience which shall include a minimum of one year's experience in the field of government auditing. A certified internal auditor or certified public accountant shall be preferred. All financial audits shall be conducted by a certified public accountant. (c) [The legislative audiier shall submit an annual budget to the eounty eatineil. Th legislative auditor on behalf of the eettn4y eouneil shall h: theneestaff for high arrror- ia4i ns hwie been niade by the e ...t.. eauneil:] The annual operating budget shall include an allocation to cover the expenses of the office of the legislative auditor. (1) Two-tenths of one percent of the combined operating special funds and capital budgets shall be allocated each fiscal year to the office of the legislative auditor. (2) Any unexpended or unencumbered funds shall revert to the general fund balance. (3) Funds that are not anticipated to be used by the office of the legislative auditor may be returned to the general fund at any time, at the discretion of the legislative auditor. (d) The legislative auditor shall hire at -will staff necessary to fulfill the duties of the office of the legislative auditor. [(d)]Le)The legislative auditor shall conduct or cause to be conducted: (1) The annual financial audit of the county, as required in article X, Financial Procedures, section 10-13, Post -audit. (2) Performance and/or financial audits of the funds, programs, services, and operations of any county agency, executive agency, or program, as set forth by the legislative auditor in an annual audit plan that shall be transmitted to the county council and the mayor and filed with the county clerk as a public record. 4