Laserfiche WebLink
It OF <br />COUNTY OF HAWAII STATE OF HAWAII <br />-0*6;*,41L <br />� <br />RESOLUTION NO. 514 20 <br />P.&I 91 " OLD <br />WHEREAS, Ordinance No. 08-81 initiated an amendment to the Hawaii County <br />Charter to establish an independent audit function within the Legislative Branch through the <br />Office of the Legislative Auditor; and <br />WHEREAS, a majority of Hawaii County voters approved this Charter amendment in <br />the 2008 General Election; and <br />WHEREAS, Section 3-18 (d) of the Hawaii County Charter (2018 edition), states: <br />"(d) The legislative auditor shall conduct or cause to be conducted: <br />(1) The annual financial audit of the county, as required in Article X, Financial <br />Procedures, Section 10-13, Post -audit. <br />(2) Performance and/or financial audits of the funds, programs, services, and <br />operations of any county agency, executive agency, or program, as set forth <br />by the legislative auditor in an annual audit plan that shall be transmitted to <br />the county council and the mayor and filed with the county clerk as a public <br />record. <br />(3) Follow-up audits and monitoring of responses to audit recommendations by <br />audited entities."; and <br />WHEREAS, the County Council has the exclusive authority to appoint the Legislative <br />Auditor to serve for a period of six years, and thereafter, until a successor is appointed; and <br />WHEREAS, the County Council may remove the Legislative Auditor from office at any <br />time for cause by a two-thirds vote of its membership; and <br />WHEREAS, Section 3-18(b) of the Hawaii County Charter (2018 edition), states in <br />part, "The legislative auditor shall possess adequate professional proficiency for the office <br />demonstrated by relevant certification, such as certification as a certified internal auditor or <br />certified public accountant or an advanced degree in a relevant field, and at least three years of <br />