Comm No 0055 - Final Text of Proposals Submitted to County Clerk

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CA -5: Relating to the Office of the Legislative Auditor CHARTER AMENDMENT NO. BE IT ENACTED BY THE PEOPLE OF THE COUNTY OF HAWAII: Section 1. Article III, Section 3-18, of the Hawai`i County Charter (2018 Edition), is amended to read as follows: "Section 3-18. Office of the [Legislative] County Auditor. (a) There is established within the legislative branch an independent office of the [legislative] county auditor to be headed by a [legislative] county 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] county auditor from office at any time for cause. (b) The [legislative] county 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] county auditor shall submit an annual budget to the county council. The [legislative] county 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] county 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] county 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 recommendations by audited entities. (e) For 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. (f) For purposes of carrying out any audit, the [legislative] county auditor shall have: (1) Full, free, and unrestricted access to any county officer or employee. (2) Full, free, and unrestricted access to and authority to examine and inspect any 7