co.hawaii.hi.us/council/charter/2010 Hawaii County Charter

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Nothing contained in this section or other sections of this charter shall be construed to prevent the making or authorizing of payments or making of contracts for capital improvements to be financed wholly or partly by the issuance of bonds; nor shall it prevent the making, when permitted by law, of any contract or any lease providing for the payment of funds at a time beyond the end of the fiscal year in which the contract or lease is made. But any contract, lease or other obligation requiring the payment of funds from the appropriations of a later fiscal year or of more than one fiscal year shall be made or approved by resolution. (1979, Prop. 13; 1990, Prop. 14, sec. 1.) Section 10 -12. Special Funds. Upon recommendation of the mayor the council may by ordinance abolish or establish such special funds as may be necessary for the proper and efficient segregation of fiscal operations of the county. Section 10 -13. Post - audit. The county council shall provide at least once every year for an independent audit of the accounts and other evidences of financial transactions of the county and of every county agency and executive agency. The audit shall be made by a certified public accountant or firm of certified public accountants, designated by the council, who have no personal interest, direct or indirect, in the fiscal affairs of the county or of any of its agencies or executive agencies. The audit shall include both financial accountability and adequacy of the financial and accounting system. If the State makes such an audit, the council may accept it as satisfying the requirements of this section. Either the council or the mayor may at any time order an examination or audit of the accounts or program of any county agency or executive agency. Upon the death, resignation, removal or expiration of the term of any county administrative officer, the director of finance shall cause an audit and investigation of the accounts maintained by the officer and the officer's agency or executive agency to be made and shall report the results thereof to the mayor and the council. In the case of the death, resignation or removal of the director of finance, the council may cause an audit to be made of the accounts of all agencies and executive agencies. If, as a result of any such audit, an officer be found indebted to the county, the mayor shall proceed forthwith to collect the indebtedness. (1990, Prop. 14, sec. 1.) Section 10 -14. Centralized Purchasing. (a) The department of finance shall be responsible for the procurement of all materials, supplies, equipment and services required by any agency of the county, except as otherwise provided by this charter or any law. (b) There shall be a standardization committee composed of five members. The mayor shall appoint four members without necessity of council confirmation, each of whom shall be from a separate department. The fifth member shall be a representative of the department of finance who shall serve as chairperson of the committee. The committee shall classify all materials, supplies and equipment commonly used by the various agencies of the county and shall prepare and adopt standards and specifications for such material, supplies and equipment. (c) All purchases and contracts for materials, supplies, equipment and services shall be made in accordance with Hawaii Revised Statutes and rules and regulations established by the 37