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COUNTY OF HAWAII STATE OF HAWAII
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BILL NO. 152
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 2, ARTICLE 25, SECTION 2-142 OF THE
HAWAII COUNTY CODE 1983 (2005 EDITION, AS AMENDED), RELATING TO
RECORDS, REPORTING, AND FISCAL ACCOUNTABILITY REQUIREMENTS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose.
The purpose of this ordinance is to amend chapter 2, article 25, subsections 2-142(c) and
2-142(d) of the Hawaii County Code 1983 (2005 Edition, as amended) to require nonprofit
organizations to submit written reports to the County council which, rather than the legislative
auditor, is the decision-making body that appropriates funds to nonprofit organizations, in
accordance with chapter 2, article 25, sections 2-139, Procedure for awarding grants, and 2-140,
Procedure for awarding purchase of service agreements, of the Hawaii County Code 1983 (2005
Edition, as amended). Chapter 2, article 25, subsection 2-142(a) of the Hawaii County Code
1983 (2005 Edition, as amended), shall remain unchanged and require that books, records and
documents of nonprofit organizations shall be subject at all reasonable times to inspection,
reviews, or audits by the County expending agency, the finance director, and the legislative
auditor, or their representatives.
SECTION 2. Chapter 2, article 25, section 2-142 of the Hawaii County Code 1983
(2005 Edition, as amended), is amended to read as follows:
"Section 2-142. Records, reporting, and fiscal accountability requirements.
(a) The nonprofit organization shall follow generally accepted accounting
procedures and practices and shall maintain books, records, documents, and
other evidence which sufficiently and properly account for the expenditure
of County funds. The books, records and documents shall be subject at all
reasonable times to inspection, reviews, or audits by the County expending
agency, the director, and the legislative auditor, or by their representatives.
(b) The County expending agency, director of finance, or County council may
request periodic written reports on the use of County funds.
(c) In the case of purchase of service agreements, the nonprofit organization
shall submit a written report to the ['°°~°'-aua'~r] County council
within sixty days after June 30 of the contractual year and an interim report
no later than January 31 of the contract period. The report shall include, but
not be limited to, a detailed description of how the County funds were used,
public benefits derived from their use and a breakdown of other funding
sources and their expenditures.
(d) In the case of grants, the nonprofit organization shall submit a final written
report to the °~^',~t=;~-aaditar] County council within sixty days after
June 30 of the fiscal year. The report shall include an explanation of the
public benefits derived from the awarding of the grant, a complete
accounting statement of all expenditures supported by County of Hawaii
grant funds, and a listing of other funding sources and amounts obtained
during the award period."
SECTION 3. Severability. If any provision of this ordinance, or the application thereof to
any person or circumstance, is held invalid, such invalidity shall 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 declared to be severable.
SECTION 4. Material to be repealed is bracketed and stricken. New material is
underscored. In printing this ordinance, the brackets, bracketed and stricken material, and
underscoring need not be included.
SECTION 5. This ordinance shall take effect upon its approval.
INTRODUCED BY:
COUN MEMBER, COUNTY OF HAWAII
Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
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