Report Title:

Auditor; Audits of Counties

Description:

Limits reimbursement from counties for audits of counties by state auditor to audits in which funding was appropriated by the legislature.

THE SENATE

S.B. NO.

2040

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 23-3.5, 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. A county shall be required to reimburse for an audit only if the legislature has appropriated and transmitted to the county funds for the audit, and only to the extent of the sum appropriated. Moneys collected pursuant to this section shall be deposited in the audit revolving fund established by section 23-3.6."

SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval.

INTRODUCED BY:

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