2018-01 Performance Audit Report: Cash Handling at County of Hawai'i's Mass Transit Agency

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Appendix A: Audit Criteria Hawaii Revised Statute, Title 5, Section 40-2 requires each county to establish and maintain its own internal control system: §40.2 Accounting systems and internal control; enforcing the use of and inspection of the same... (c) The judiciary, the legislature, and each county shall be responsible for the establishment and maintenance of its respective internal control system. The Hawaii County Charter, Article XIII, Section 13-13 describes contract requirements: Section 13-13. Contracts. The county may enter into contracts with private parties, other counties, the State or the United States for the performance of any function or activity which the county is authorized to perform. All written contracts to which the county is a party shall: (a) Be approved by the corporation counsel as to form and legality. (b) Be authorized by the council by resolution if legislative action is necessary to implement the contract. (c) Except as otherwise provided, be signed by the mayor. (d) Be approved by the director of finance as to the availability of funds in the amounts and for the purposes set forth therein if they involve financial obligations of the county. Such contracts shall not extend beyond the term for which an appropriation to finance such obligations has been made, except as otherwise provided by this charter. This provision shall not apply to obligations for the procurement of utility services. Hawaii County Code, as amended sets the fare rates: Section 18-90. Fares. (a) Unless otherwise provided for in this section, every person using the mass transit service owned, maintained or operated by the County shall be charged a $2 cash one-way fare. (b) Discounted fares for senior citizens, person with a disability and students. The following persons shall be charged a $1 cash one-way fare: (1) Senior citizens age sixty and older after providing proof of age from a valid state ID card, County of Hawaii senior ID card, driver's license, birth certificate or passport; Mass Transit Cash Handling Audit Criteria 137