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HomeMy WebLinkAboutBIL 173 Draft 01 2020-2022 i JM4vf®F 14 k, U IN TY OF HAWAIJ +: ;+ STATE OF G I III, NO. 173 i I ORDINANCE i AN ORDINANCE TO INITIATE AN AMENDMENT TO ARTICLE III, SECTION 3-18 OF THE HAWAII COUNTY CHARTER(2020 EDITION), RELATING TO THE OFFICE OF THE COUNTY AUDITOR. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Purpose. The Charter prescribes that any work done by the County Auditor must be specified in the annual auditplan. The Office of the County Auditor recently launched a whistleblower, fraud, waste, and abuse hotline. Current language restricts the County Auditor from conducting precision engagements and investigations regarding information provided through the hotline. This Charter Amendment would grant the County Auditor the ability to complete routine, non-audit activities, and services outside of the annual audit plan. SECTION 2. Article III, section 3-18, of the Hawaii County Charter (2020 Edition), is amended to read as follows: "Section 3-18. Office of the County Auditor. (a) There is established within the legislative branch an independent office of the county auditor to be headed by a 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 county auditor from office at any time for cause. (b) The 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 county auditor shall submit an annual budget to the county council. The 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 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 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. (4) Investigations of reports of fraud, waste or abuse within county operations when the county auditor determines that the allegation of fraud waste or abuse warrants investigation. The county auditor may provide findings and recommendations to the appropriate county official or officials after completing the investigation. (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-uudit] the duties prescribed in subsection (d), the 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 record of any county agency, executive agency, or program except for any record protected from disclosure by law,rule or privilege. (3) Full, free, and unrestricted access to and authority to examine and inspect any property, facility, or equipment of any county agency, executive agency, or program pertinent to the audit or to a contract. (4) Full, free, and unrestricted access to and authority to administer oaths and subpoena witnesses and compel the production of records pertinent thereto. If any person subpoenaed as a witness or compelled to produce records shall fail or refuse to respond thereto, the proper court, upon request of the county auditor, shall have the power to compel obedience to any process of the county auditor and to punish, as a contempt of the court, any refusal to comply therewith without good cause. The county auditor may retain special counsel, in the manner authorized by the council, to represent the county auditor in implementing these powers. (g) The county auditor shall conduct or cause to be conducted all audits in accordance with government auditing standards, and shall set forth final audit findings and recommendations in written reports, copies of which shall be transmitted to the county council and the mayor and filed with the county clerk as public records." SECTION 3. Charter material to be repealed is bracketed and stricken.New charter material is underscored. When revising, compiling, or printing these charter provisions for inclusion in the Charter of the County of Hawaii, the reviser need not include the brackets, bracketed and stricken material, and underscoring. 2 SECTION 4. Severability. If any provision of this ordinance, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. SECTION 5. Upon adoption of this ordinance, the Council, by appropriate resolution, shall provide that this amendment be submitted to the electorate of Hawaii County for approval in the 2022 general election. SECTION 6. The charter amendment proposed in this ordinance shall take effect upon its approval by a majority of voters voting on this legislation in the 2022 general election, as duly certified. INTRODUCED BY: 4z 915 cp� .'J; r,,r COUNCIL MEMBER, COUNTY OF HAWAII Hawaii Date of Introduction: Date of 1 st Reading: Date of 2nd Reading: Date of 3rd Reading: Effective Date: REFERENCE Comm. 809 3