CHAPTER 23

AUDITOR

 

Part I. Office of Auditor Proper

Section

23-1 Definition

23-2 Auditor; appointment, tenure, removal

23-2.5 Acting auditor

23-3 Salary of the auditor and appropriations

23-3.5 Reimbursement moneys for financial audits

23-3.6 Audit revolving fund

23-4 Duties

23-5 Auditor; powers

23-6 Examination under oath

23-7 Discovery of irregularities

23-7.5 Audit recommendations; annual report

23-8 Assistance and staff

23-9 Reports

23-9.5 Confidentiality

23-10 Penalty for violation and false evidence

23-11 New special or revolving funds

23-12 Review of special, revolving, and trust funds

23-13 Hawaii tourism authority; audit

23-14 Rapid transportation authority; annual review

 

Part II. Legislative Scientific Advisory

Committee--Repealed

23-21 to 27 Repealed

 

Part III. Legislative Economic Advisory

Council--Repealed

23-41 to 47 Repealed

 

Part IV. Social and Financial Assessment of Proposed

Mandatory Health Insurance Coverage

23-51 Proposed mandatory health insurance coverage; impact

assessment report

23-52 Assessment report; contents

 

Part V. Legislative Advisory Committee

23-61 Purpose

23-62 Definition

23-63 Establishment

23-64 Composition; appointment

23-65 Term of appointment

23-66 Powers and duties

23-67 Expenses

 

Part VI. Review of Tax Exemptions, Exclusions,

and Credits

23-71 Review of certain exemptions, exclusions, and credits

under the general excise and use taxes, public service

company tax, and insurance premium tax

23-72 Review for 2019 and every tenth year thereafter

23-73 Review for 2020 and every tenth year thereafter

23-74 Review for 2021 and every tenth year thereafter

23-75 Review for 2022 and every tenth year thereafter

23-76 Review for 2023 and every tenth year thereafter

23-77 Review for 2024 and every tenth year thereafter

23-78 Review for 2025 and every tenth year thereafter

23-79 Review for 2026 and every tenth year thereafter

23-80 Review for 2027 and every tenth year thereafter

23-81 Review for 2028 and every tenth year thereafter

 

Part VII. Review of Tax Credits, Exclusions,

and Deductions

23-91 Review of certain credits, exclusions, and deductions

under the income tax and financial institutions tax

23-92 Review for 2020 and every fifth year thereafter

23-93 Review for 2021 and every fifth year thereafter

23-94 Review for 2022 and every fifth year thereafter

23-95 Review for 2023 and every fifth year thereafter

23-96 Review for 2024 and every fifth year thereafter

 

Note

 

2050 sustainability plan; update every ten years. L Sp 2005, c 8; L 2006, c 210, 2.

Audit of Honolulu authority for rapid transportation; alternative routes and development options; financial plan; report to 2019 legislature. L Sp 2017, c 1, 11.

Management audit of the public utilities commission; report to 2018 legislature. L 2017, c 198.

Performance audit of the special land and development fund and land conservation fund; report to 2019 legislature. L 2017, c 209.

Workers' compensation closed claims study by auditor; submission to 2018 legislature. L 2016, c 188.

 

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