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Section I: Policies and Procedures (Yellow Book 2011Revision) The Office of the Legislative Auditor was established in 2008 by a charter Authorityand amendment approved by a majority vote of the Hawai‘iCounty citizens. Independence The Hawai‘iCounty Charter(2012Edition)§3-18provides: (a)There is establishedwithin the legislative branch an independent office of the legislative auditor to be headed by a legislative auditor who shall be appointedby 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 auditor shall submit an annual budget to the county council. The legislative auditor on behalf of the county council shall hire the necessary staff for which appropriations have been made by the county council. (d)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. (3)Follow-up audits and monitoring of responses to audit recommendationsby audited entities. (e)For the purposes of this section, “county agency” or “executive agency” includes any office, department, board, commission, agency, semi-autonomous agency, or other governmental unit of the county in the executive or legislative branch that is supported, in whole or in part, by county funds. I-2