Title 3, Legislature

[§23-13] Hawaii tourism authority; audit. (a) The auditor shall conduct at least every five years a management and financial audit of all contracts or agreements awarded by the Hawaii tourism authority to a major contractor to determine if the authority and its major contractors …

§23-14 Rapid transportation authority; annual review. (a) Beginning on September 5, 2017, and ending on December 31, 2031, the auditor, on an annual basis, shall conduct a review of any rapid transportation authority in the State charged with the responsibility of constructing, o…

§23-2 Auditor; appointment, tenure, removal. The auditor shall be appointed, hold office for such term, and be subject to removal in the manner prescribed in section 10, Article VII, of the Constitution. [L Sp 1959 1st, c 14, pt of §1; am L 1963, c 184, pt of §1; Supp, pt of §2-3…

[§23-2.5] Acting auditor. In the event that the auditor dies, resigns, becomes ineligible to serve, or is removed or suspended from office, the first assistant or first deputy to the auditor shall become the acting auditor until an auditor is appointed pursuant to Article VII, se…

§23-3 Salary of the auditor and appropriations. (a) Effective July 1, 2005, the salary of the auditor shall be the same as the salary of the director of health. The salary of the auditor shall not be diminished during the auditor's term of office, unless by general law applying t…

[§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 subdivision…

[§23-3.6] Audit revolving fund. (a) There is established the audit revolving fund to be administered by the office of the auditor, into which shall be deposited: (1) Reimbursement moneys received by any department, office, or agency of the State and its political subdivisions for…

§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, ill…

§23-5 Auditor; powers. (a) The auditor may examine and inspect all accounts, books, records, files, papers, and documents and all financial affairs of every department, office, agency, and political subdivision; provided that: (1) Upon written request by the auditor, the departme…

[PART IV.] SOCIAL AND FINANCIAL ASSESSMENT OF PROPOSED MANDATORY HEALTH INSURANCE COVERAGE §23-51 Proposed mandatory health insurance coverage; impact assessment report. Before any legislative measure that mandates health insurance coverage for specific health services, specific …

§23-52 Assessment report; contents. The report required under section 23-51 for assessing the impact of a proposed mandate of health coverage shall include at the minimum and to the extent that information is available, the following: (1) The social impact. (A) The extent to whic…

§23-6 Examination under oath. The auditor may administer oaths to persons summoned to appear before the auditor and may question such persons, under oath, concerning receipts and expenditures of money and concerning all other things and matters necessary for the due execution of …

[PART V.] LEGISLATIVE ADVISORY COMMITTEE [§23-61] Purpose. The legislature finds that the assistance of experts in a variety of fields ranging from science, finance, economics, business, technology, and other technical areas is vital to sound legislative decisionmaking. Assessmen…

[§23-62] Definition. As used in this part, "committee" means the legislative advisory committee. [L 1989, c 165, pt of §2]

[§23-63] Establishment. There is established in the office of the legislative auditor for administrative purposes only, a legislative advisory committee to provide technical advice to the legislature. [L 1989, c 165, pt of §2]

[§23-64] Composition; appointment. (a) The committee shall be composed of fifteen members representing a broad spectrum of the scientific, financial, economic, business, and academic communities who are skilled in factual inquiry and dispute resolution. (b) The ombudsman, the leg…

[§23-65] Term of appointment. The members of the committee shall be appointed for three-year terms, and shall serve until a successor is appointed. Vacancies shall be filled for the remainder of any unexpired term in the same manner as original appointments. [L 1989, c 165, pt of…

[§23-66] Powers and duties. The committee shall: (1) Operate within guidelines for requests for information established by the standing committee in the senate and the standing committee in the house of representatives responsible for legislative management; (2) Respond to legisl…

[§23-67] Expenses. The members of the committee and ad hoc committees shall serve without compensation but shall be reimbursed for all necessary expenses incurred in the performance of their duties. [L 1989, c 165, pt of §2]

§23-7 Discovery of irregularities. In case the auditor at any time discovers evidence of any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds, or other improper practice of financial administration or if at any time it comes to the audi…

[§23-7.5] Audit recommendations; annual report. (a) Not later than twenty days prior to the regular session of 2009, and each regular session thereafter, the auditor shall submit a report to the legislature of each audit recommendation the auditor has made that is more than one y…

[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. (a) The auditor shall conduct a review of the tax exemptions, e…

§23-72 Review for 2019 and every tenth year thereafter. (a) The exemptions and exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2019 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of th…

§23-73 Review for 2020 and every tenth year thereafter. (a) The exemptions, exclusions, and credits under the general excise tax listed in subsection (c) shall be reviewed in 2020 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of th…

§23-74 Review for 2021 and every tenth year thereafter. (a) The exemptions and exclusions under the general excise tax, public service company tax, or insurance premium tax listed in subsection (c) shall be reviewed in 2021 and every tenth year thereafter. (b) The auditor shall s…

§23-75 Review for 2022 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2022 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of the…

§23-76 Review for 2023 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2023 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews t…

§23-77 Review for 2024 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2024 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of the…

§23-78 Review for 2025 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2025 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews t…

§23-79 Review for 2026 and every tenth year thereafter. (a) The exemptions, exclusions, or credits under the general excise and use taxes and insurance premium tax listed in subsection (c) shall be reviewed in 2026 and every tenth year thereafter. (b) The auditor shall submit the…

§23-8 Assistance and staff. (a) In the performance of the auditor's duties, the auditor may employ the services of one or more certified public accountants or accounting firms, and other assistants and clerical workers as may be necessary; provided the cost thereof shall not exce…

§23-80 Review for 2027 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2027 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of the…

§23-81 Review for 2028 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise tax listed in subsection (c) shall be reviewed in 2028 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews t…

§23-9 Reports. The auditor shall, at each regular session, submit a report to the legislature of the audits and examinations conducted by the auditor for the immediately preceding fiscal year and all other audits and examinations conducted by the auditor during the current fiscal…

[§23-9.5] Confidentiality. The auditor shall not be required to disclose any working papers. For the purposes of this section, "working papers" means the notes, internal memoranda, and records of work performed by the auditor on audits and other investigations undertaken pursuant…

[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. (a) The auditor shall conduct a review of the tax credits, exclusions, and deductions listed in sections…

§23-92 Review for 2020 and every fifth year thereafter. (a) The credits under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2020 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendations of the rev…

§23-93 Review for 2021 and every fifth year thereafter. (a) The credits, exclusions, and deductions under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2021 and every fifth year thereafter. (b) The auditor shall submit the findings an…

§23-94 Review for 2022 and every fifth year thereafter. (a) The credits and exclusions under the income tax listed in subsection (c) shall be reviewed in 2022 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews to the legi…

§23-95 Review for 2023 and every fifth year thereafter. (a) The credits and deductions under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2023 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendat…

§23-96 Review for 2024 and every fifth year thereafter. (a) The credits under the income tax listed in subsection (c) shall be reviewed in 2024 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and gov…