REPORT TITLE:
Auditor


DESCRIPTION:
Clarifies scope of the confidentiality of the Auditor's working
papers and the Auditor's subpoena powers.  (SB3045 CD1)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        3045
THE SENATE                              S.B. NO.           S.D. 1
TWENTIETH LEGISLATURE, 2000                                H.D. 2
STATE OF HAWAII                                            C.D. 1
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE AUDITOR.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  Section 23-5, Hawaii Revised Statutes, is
 
 2 amended to read as follows:
 
 3      "23-5 Auditor; powers.  (a)  The auditor may examine and
 
 4 inspect all accounts, books, records, files, papers, and
 
 5 documents and all financial affairs of every department, office
 
 6 [and], agency, and political subdivision[, and may, by precept
 
 7 under the auditor's hand in the form contained in section 40-93,
 
 8 require all such persons as the auditor may think fit to appear
 
 9 personally before the auditor at any time and place to be named
 
10 in the precept, and to produce to the auditor all such accounts,
 
11 books, records, files, papers, and documents in the possession or
 
12 control of such persons as shall appear to be necessary for the
 
13 purpose of examination].
 
14      (b)  The auditor may cause search to be made and extracts to
 
15 be taken from any account, book, file, paper, [or] record, or
 
16 document in the custody of any public officer without paying any
 
17 fee for the same; and every officer having the custody of the
 
18 accounts, books, records, files, papers, and documents shall make
 
19 such search and furnish such extracts as thereto requested.
 

 
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 1      (c)  The auditor may issue:
 
 2      (1)  Subpoenas compelling at a specified time and place the
 
 3           appearance and sworn testimony of any person whom the
 
 4           auditor reasonably believes may be able to provide
 
 5           information relating to any audit or other
 
 6           investigation undertaken pursuant to this chapter; and
 
 7      (2)  Subpoenas duces tecum compelling the production of
 
 8           accounts, books, records, files, papers, documents, or
 
 9           other evidence, which the auditor reasonably believes
 
10           may relate to an audit or other investigation being
 
11           conducted under this chapter.
 
12 Upon application by the auditor, obedience to the subpoena may be
 
13 enforced by the circuit court in the county in which the person
 
14 subpoenaed resides or is found in the same manner as a subpoena
 
15 issued by the clerk of the circuit court."
 
16      SECTION 2.  Section 23-10, Hawaii Revised Statutes, is
 
17 amended to read as follows:
 
18      "23-10  Penalty for violation and false evidence.  Any
 
19 person summoned or subpoenaed as provided in section 23-5 to give
 
20 testimony or to produce any accounts, books, records, files,
 
21 papers, [or other] documents, or other evidence relating to any
 
22 matter under inquiry, who wilfully makes default, or who, having
 

 
 
 
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 1 appeared, refuses to answer any question pertaining to the matter
 
 2 under inquiry, shall be fined not less than $100 nor more than
 
 3 $1,000, or imprisoned not less than one month nor more than
 
 4 twelve months, or both.  If any person, in the course of the
 
 5 person's examination before the auditor, wilfully gives false
 
 6 evidence, the person so offending shall incur the same penalties
 
 7 as are or may be provided against persons convicted of perjury."
 
 8      SECTION 3.  Statutory material to be repealed is bracketed.
 
 9 New statutory material is underscored.
 
10      SECTION 4.  This Act shall take effect upon its approval.