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Margaret Wille <br />Attorney at Law <br />65-1316 Lihipali Road <br />Kamuela, Hawaii 96743 <br />Tel: 808-854-6931 <br />margaretwilleAmac.com <br />December 14, 2018 <br />To: Charter Commission <br />Fr: Margaret Wille, on behalf of myself <br />Re: Testimony Re: Comm. 19 Re: Amendment of Art. III Section 3-18 (auditor) <br />I agree that Section 3-18 should be amended to rename of the auditor :county <br />auditor, and I also suggest section 3-18 be amended as follows: <br />"(d) The legislative auditor shall conduct or cause to be conducted: <br />(1) The annual financial audit of the county, as required m Article <br />X, Financial Procedures, Section 10-13, Post -audit. <br />(2) Performance and/or financial audits of the funds, programs, <br />services, and operations of any county agency, executive <br />agency, or program, as set forth by the legislative auditor in an <br />annual audit plan that shall be transmitted to the county <br />council and the mayor and filed with the county clerk as a <br />public record. The audit plan shall not disclose which specific <br />agencies. funds. programs. services. or operations have been <br />selected for an audit in the coming year. <br />(3) Follow-up audits and monitoring of responses to audit <br />recommendations by audited entities." <br />NOTE: For an audit to be most effective it makes sense to not to alert the department or operation <br />in advance that in the coming year it will be audited. This is simply a matter of common sense <br />and is important for the people to have trust in our County government. <br />Comm. No. 19.1 <br />