HomeMy WebLinkAboutComm No 0019.01 - Testimony - CA-5 - Section 3-18 - Legislative AuditorMargaret Wille
Attorney at Law
65-1316 Lihipali Road
Kamuela, Hawaii 96743
Tel: 808-854-6931
margaretwilleAmac.com
December 14, 2018
To: Charter Commission
Fr: Margaret Wille, on behalf of myself
Re: Testimony Re: Comm. 19 Re: Amendment of Art. III Section 3-18 (auditor)
I agree that Section 3-18 should be amended to rename of the auditor :county
auditor, and I also suggest section 3-18 be amended as follows:
"(d) The legislative auditor shall conduct or cause to be conducted:
(1) The annual financial audit of the county, as required m 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 legislative 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. The audit plan shall not disclose which specific
agencies. funds. programs. services. or operations have been
selected for an audit in the coming year.
(3) Follow-up audits and monitoring of responses to audit
recommendations by audited entities."
NOTE: For an audit to be most effective it makes sense to not to alert the department or operation
in advance that in the coming year it will be audited. This is simply a matter of common sense
and is important for the people to have trust in our County government.
Comm. No. 19.1