Report Title:

Auditor; Reimbursement

Description:

Clarifies that the legislature reimburses the auditor's financial audits of county agencies.

HOUSE OF REPRESENTATIVES

H.B. NO.

2310

TWENTY-SECOND LEGISLATURE, 2004

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO THE AUDITOR.

 

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

SECTION 1. The legislature finds that Act 4 from the Special Session of 2003 is unclear as to the source of funds to be used by the political subdivisions of the State for reimbursing the auditor for its financial audits of those political subdivisions. The purpose of this Act is to clarify that the source of funds is legislative appropriations to those political subdivisions.

SECTION 2. Section 23-3.5, Hawaii Revised Statutes, is amended to read as follows:

"[[]23-3.5[]] Reimbursement moneys for financial audits. When any part of the costs of financial audits conducted by or contracted for by the auditor are reimbursable by moneys appropriated to or generated by any department, office, or agency of the State or its political subdivisions, the affected department, office, or agency of the State or political subdivision shall transmit those cost reimbursements to the auditor[.]; provided, however, that no political subdivision shall make any cost reimbursement unless the legislature appropriates funds to the political subdivision to make those reimbursements. Moneys collected pursuant to this section shall be deposited in the audit revolving fund established by section 23-3.6."

SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 4. This Act shall take effect on July 1, 2004.

INTRODUCED BY:

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