Report Title:

Auditor

Description:

Mandates the auditor to conduct financial and management audits of grant-in-aid recipients and agencies or entities funded by the emergency budget and reserve fund or the hurricane relief fund.

HOUSE OF REPRESENTATIVES

H.B. NO.

2942

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. Section 23-4, Hawaii Revised Statutes, is amended to read as follows:

"§23-4 Duties. (a) The auditor shall conduct postaudits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State and its political subdivisions. The postaudits and all examinations to discover evidence of any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds or other improper practice of financial administration shall be conducted at least once in every two years after the close of a fiscal year, and at any other time or times during the fiscal year as the auditor deems necessary or as may be required by the legislature for the purpose of certifying to the accuracy of all financial statements issued by the respective accounting officers and of determining the validity of expenditures of state or public funds.

(b) The auditor, in conducting postaudits, to the extent practicable and applicable to the audit scope and objectives, shall review and assess the audited agency's rules as defined in section 91-1.

(c) The auditor shall also conduct financial and management audits on all recipients of grants-in-aid from the State and any agency or entity that receives funds from the emergency budget and reserve fund or the hurricane relief fund."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2004.

 

 

INTRODUCED BY:

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