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<br /> COUNTY OF HAWAII STATE OF HAWAII
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<br /> BILL NO. 152
<br /> ORDINANCE NO.
<br /> AN ORDINANCE AMENDING CHAPTER 2, ARTICLE 25, SECTION 2-142 OF THE
<br /> HAWAII COUNTY CODE 1983 (2005 EDITION, AS AMENDED), RELATING TO
<br /> RECORDS, REPORTING, AND FISCAL ACCOUNTABILITY REQUIREMENTS.
<br /> BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
<br /> SECTION 1. Purpose.
<br /> The purpose of this ordinance is to amend chapter 2, article 25, subsections 2-142(c) and
<br /> 2-142(d) of the Hawaii County Code 1983 (2005 Edition, as amended) to require nonprofit
<br /> organizations to submit written reports to the County council which, rather than the legislative
<br /> auditor, is the decision-making body that appropriates funds to nonprofit organizations, in
<br /> accordance with chapter 2, article 25, sections 2-139, Procedure for awarding grants, and 2-140,
<br /> Procedure for awarding purchase of service agreements, of the Hawaii County Code 1983 (2005
<br /> Edition, as amended). Chapter 2, article 25, subsection 2-142(a) of the Hawaii County Code
<br /> 1983 (2005 Edition, as amended), shall remain unchanged and require that books, records and
<br /> documents of nonprofit organizations shall be subject at all reasonable times to inspection,
<br /> reviews, or audits by the County expending agency, the finance director, and the legislative
<br /> auditor, or their representatives.
<br /> SECTION 2. Chapter 2, article 25, section 2-142 of the Hawaii County Code 1983
<br /> (2005 Edition, as amended), is amended to read as follows:
<br /> "Section 2-142. Records, reporting, and fiscal accountability requirements.
<br /> (a) The nonprofit organization shall follow generally accepted accounting
<br /> procedures and practices and shall maintain books, records, documents, and
<br /> other evidence which sufficiently and properly account for the expenditure
<br /> of County funds. The books, records and documents shall be subject at all
<br /> reasonable times to inspection, reviews, or audits by the County expending
<br /> agency, the director, and the legislative auditor, or by their representatives.
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