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CHR. HAITSUKA: I don't recall seeing the amended Charter section. Could be in our - -- <br />MR. HOOKANO: If not, we could run you off some copies of that right now. Mr. Chair, <br />you might want to call a brief recess at this time. <br />RECESS: At 2:28 p.m., the Chair called for a five minute recess. <br />RECONVENE: The meeting was reconvened at 2:38 p.m. <br />CHR. HAITSUKA: Alright, let's call this meeting back to order. We left off discussing <br />Section 3 -16, and I think we are going to move on to discussing Ordinance 08 -81. <br />MR. SHIBATA: Before you folks move on, I would like to clarify -- -maybe I misunderstood <br />the question, but the question was asked on how we would conduct our audits. We go <br />through a risk assessment program, because we are now independent, we do this risk <br />assessment program. We assess all the different County departments to see what kind of risk <br />is involved in each department. Then we come out with which department is the most risky, <br />and we go in and formulate our audit plan throughout the year. If the Council comes up with <br />a resolution and they want us to audit a department, the Legislative Auditor would look at <br />our scheduling and if it's one of the programs we have on the list, it depends on where it <br />falls, and if it's one that is scheduled, then we would fit that in. If it's one that is not <br />scheduled, we would look at that and if it's in that plan for that year, we would just follow <br />our schedule. The Auditor would follow that plan, just follow her schedule. <br />MS. JARMAN: Can I ask him a question, Mr. Chair? <br />CHR. HAITSUKA: Yes, Ms. Jarman. <br />MS. JARMAN: So, the audit plan that is submitted to the Council does not have to be <br />approved by the Council? <br />MR. SHIBATA: It doesn't have to be approved by the Council, but - -- <br />MS. JARMAN: So if the Council doesn't like the audit plan, the Legislative Auditor is free, <br />legally, to follow her audit plan. <br />MR. SHIBATA: That's correct, yes. <br />MS. JARMAN: Then if the Council passes a resolution, the Auditor is free to ignore the <br />resolution if it doesn't fit in with the plan. <br />MR. SHIBATA: That's correct. <br />MS. JARMAN: So, she truly is independent. <br />17 <br />