Section 9-13. Audit of Accounts. The Charter of the County of Maui states:
"Within six (6) months after the beginning of each fiscal year, the county council shall provide for an independent audit of the accounts and other evidences of financial transactions of the county and of all operations for which the county is responsible ..... The audit shall include both financial accountability and adequacy of the financial and accounting system ..... The scope of the audit shall be in accordance with the terms of a written contract signed by the council chair, which contract shall encourage recommendations for better financial controls and procedures and shall provide for the completion of the audit within a reasonable time after the close of the previous fiscal year. A copy of the audit reports shall be filed with the county clerk and shall be a public record."