HomeMy WebLinkAboutCA-34 Budgetary Independence of the Legislative AuditorPROPOSAL NO. ____CA-34___
(For Commission Use Only)
2009-2010 HAWAI‘I COUNTY CHARTER COMMISSION
CHARTER AMENDMENT PROPOSAL FORM
1. GENERAL INFORMATION
Name of Commission Member:___Casey Jarman__________________________
2. If applicable, list the charter provision(s) to be deleted or amended:
Add sub-section (d) to Sec. 10-3
3. Provide a brief description of the purpose of the proposed charter amendment; include
a description of the issue the proposal would address:
The purpose is to increase the budgetary independence of the legislative
auditor from the executive branch and the county council by calculating
the allocation for the office of the legislative auditor as a percentage of the
total of the operating and special funds budgets. The actual funds will
come from the general fund.
4. If the proposal is based on a provision(s) in the charter or law of another jurisdiction,
name the jurisdiction and, if possible, attach a copy of the relevant provision(s).
Toronto, Canada budget
San Francisco, California budget
5. If the proposal is based on any written materials you have, please attach a copy with a
citation to its source.
See reverse side
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Amendments to Existing Charter Provisions
Any language being proposed to be added to the Charter shall be underscored.
Any language being proposed to be deleted from the Charter shall be [bracketed].
Replacing Existing Charter Provisions in their Entirety
Clearly indicate the article(s), chapter(s), and/or section(s) of the Charter to be proposed
to be deleted, and provide the text of any provisions proposed to replace the deleted
material.
New Charter Provisions
Provide the text of the new provision(s) and, if possible, indicate where in the Charter the
new material should be inserted.
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CHARTER AMENDMENT NO.
BE IT ENACTED BY THE PEOPLE OF THE COUNTY OF HAWAI‘I:
Section 1. Article X, section 10-3, Hawai‘i County Charter, is amended by adding
subsection (d) to read as follows, with added language underscored and deleted language
bracketed and stricken through:
“Section 10-3. Scope of Operating Budget; Operating Program; Mayor’s
Message.
(a) The operating budget shall present a complete financial plan for the
current operations of the county and its agencies and executive agencies in
the ensuing fiscal year, showing all funds and reserves. Capital
expenditures to be financed from current revenues in the ensuing fiscal
year shall be included in the operating budget as well as in the capital
budget. Appropriations for such expenditures shall be included in the
operating budget. Except as otherwise provided by law, the operating
budget shall contain at least the following:
(1) A simple, clear, general summary of the detailed contents of the
operating budget. Such summary shall itemize all new positions
being requested.
(2) The proposed expenditures, including provision for any estimated
cash deficit for the fiscal year currently ending, debt service
requirements for the ensuing fiscal year, and all other expenditures
for the ensuing fiscal year, capital and otherwise, to be met from
current revenues; and the proposed expenditures shall be shown by
agencies and programs.
(3) A comparative statement of the actual expenditures for the
preceding fiscal year, and the estimated expenditures for the fiscal
year currently ending and the ensuing fiscal year.
(4) The sums recommended for appropriation on the basis of the
proposed expenditures, which sums need not be itemized further
than by agencies and programs.
(5) The estimated revenues shown by estimated cash surplus, if any,
for the fiscal year currently ending, proposed tax levies and other
sources.
(6) A comparative statement of the actual revenues for the preceding
fiscal year, and the estimated revenues for the fiscal year currently
ending and the ensuing year. The estimated revenues for ensuing
fiscal year shall be at least equal in amount to the proposed
expenditures.
(b) The operating program shall present a complete financial plan for the
operations of the county and its agencies and executive agencies in the
ensuing three fiscal years, showing all funds and reserves. The operating
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program shall be used by the council for informational purposes and as a
guide for the estimated costs of operating the county government for the
ensuing three fiscal years and shall contain at least the following:
(1) A simple, clear, general summary of the detailed contents of the
operating program.
(2) The proposed expenditures, including debt service requirements
and all other expenditures for the ensuing three fiscal years, capital
and otherwise; and the proposed expenditures, year by year, shall
be shown by agencies and programs.
(3) The estimated revenues shown by estimated cash surplus, if any,
proposed tax levies and other sources for the ensuing three fiscal
years.
(4) Such other information as the council or mayor may request.
(c) The mayor’s message shall explain the operating budget and capital
budget both in fiscal terms and in terms of work to be done. It shall
outline the proposed financial policies of the county for the ensuing fiscal
year, describe the important features of the operating budget and capital
budget and means of financing the budgets. It shall indicate any major
changes in financial policies and in expenditures, appropriations and
revenues as compared with the fiscal year currently ending, and shall set
forth the reasons for the changes. As to capital budget, the message shall
include a list of pending and proposed capital improvements together with
the mayor’s comments on such list. It shall itemize and explain each
pending capital improvement and each capital improvement proposed to
be undertaken within the ensuing fiscal year, showing the estimated cost
of each improvement and the pending or proposed method of financing it.
The message shall also include such other supporting or explanatory
material as the mayor deems desirable. The mayor’s budget message
which accompanies the amendments to the operating budget and to the
capital budget shall describe the changes in proposed expenditures and in
revenue projections from the budgets which had been submitted on or
before March 1, and shall describe the intervening changes in
circumstances which justify the changes in the proposed expenditures and
projected revenues.
(d) Notwithstanding any other provision, the annual operating budget shall
include an allocation to cover the expenses of the office of the legislative
auditor.
(1) The basis for the calculation of funding for the office of the
legislator auditor shall be a percentage of the combined total of the
operating and special funds budgets.
(2) The percentage calculated from the combined total of the operating
and special funds budgets shall be a minimum of one-quarter of
one percent (0.0025). This percentage shall be allocated from the
general fund.
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(3) Any unexpended or unencumbered funds shall revert to the general
fund balance.”
(4) Funds that are not anticipated to be used by the office of the
legislative auditor may be returned to the general fund at any time,
at the discretion of the legislative auditor.
Section 2. This amendment shall take effect upon approval by the electorate.
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