reglab/housing_qa huggingface dataset:
HI Rev Stat § 23-3.5 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-3.5 Reimbursement moneys for financial audits

  §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. Moneys collected pursuant to this section shall be deposited in the audit revolving fund established by section 23-3.6. [L Sp 2003, c 4, pt of §1]
HI Rev Stat § 23-3.6 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-3.6 Audit revolving fund

  §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 financial audits;  (2) Moneys received by the auditor from any department, office, or agency of the State and its political subdivisions for audit costs payable by special funds, revolving funds, capital improvement funds, or trust funds;  (3) Legislative appropriations; and  (4) All interest and investment earnings credited to the assets of the fund.  (b) Moneys in the audit revolving fund shall be expended by the auditor to conduct audits of the State's departments, offices, agencies, and political subdivisions, audits of special, revolving, capital improvement, or trust funds, and for the services of certified public accountants contracted to conduct such audits. [L Sp 2003, c 4, pt of §1]
HI Rev Stat § 23-4 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-4 Duties.

 §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) Each department, office, or agency of the State or political subdivision thereof that is the subject of an audit performed pursuant to this chapter shall provide updates on its progress in implementing the recommendations made by the auditor, at intervals prescribed by the auditor.  (c) 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. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-32; HRS §23-4; am L 1975, c 130, §2; am L 1979, c 42, §1 and c 216, §3; gen ch 1985; am L 1990, c 21, §1; am L 1994, c 279, §1; am L 2008, c 36, §2]
HI Rev Stat § 23-5 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-5 Auditor; powers.

  §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 department of taxation shall provide to the auditor access to tax returns but only to the extent necessary and relevant to the scope of the comprehensive annual financial report audit of the State; and  (2) Tax return information provided to the auditor by the department of taxation pursuant to paragraph (1) shall be considered working papers of the auditor pursuant to section 23-9.5.  (b) The auditor may cause search to be made and extracts to be taken from any account, book, file, paper, record, or document in the custody of any public officer without paying any fee for the same; and every officer having the custody of the accounts, books, records, files, papers, and documents shall make such search and furnish such extracts as thereto requested.  (c) The auditor may issue:  (1) Subpoenas compelling at a specified time and place the appearance and sworn testimony of any person whom the auditor reasonably believes may be able to provide information relating to any audit or other investigation undertaken pursuant to this chapter; and  (2) Subpoenas duces tecum compelling the production of accounts, books, records, files, papers, documents, or other evidence, which the auditor reasonably believes may relate to an audit or other investigation being conducted under this chapter. Upon application by the auditor, obedience to the subpoena may be enforced by the circuit court in the county in which the person subpoenaed resides or is found in the same manner as a subpoena issued by the clerk of the circuit court. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-33; HRS §23-5; gen ch 1985; am L 2000, c 275, §1; am L 2014, c 136, §2]
HI Rev Stat § 23-6 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-6 Examination under oath.

 §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 the duties vested in the auditor by this chapter. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-34; HRS §23-6; gen ch 1985]
HI Rev Stat § 23-7 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-7 Discovery of irregularities.

 §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 auditor's knowledge that any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds or other improper practice of financial administration is contemplated but not consummated, in either case, the auditor shall forthwith transmit the facts to the legislature or any legislative interim committee then in existence, and the governor and the council of the political subdivision concerned. The auditor shall in the auditor's annual report to the legislature make specific recommendations for the avoidance of the same in the future. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-36; HRS §23-7; gen ch 1985] Revision Note  "Council" substituted for "city council or board of supervisors".
HI Rev Stat § 23-7.5 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-7.5 Audit recommendations; annual report.

  §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 year old and that has not been implemented by the audited agency. The report shall clearly identify:  (1) The state agency audited;  (2) The audit title and number that contained the recommendation;  (3) A brief description of the recommendation;  (4) The date that the audit was issued; and  (5) The most recent explanation provided by the agency to the auditor on the status of the recommendation.  (b) Any agency that is notified by the auditor that it has not implemented a recommendation made pursuant to this chapter more than one year prior shall submit a written report to the auditor, the president of the senate, and the speaker of the house of representatives not later than thirty days after the notification explaining why the audit recommendation was not implemented and the estimated date of implementation of the recommendation. [L 2008, c 36, §1]
HI Rev Stat § 23-8 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-8 Assistance and staff.

 §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 exceed the sums as may be available out of the appropriation provided by law for the conduct of the auditor's office; provided further that the accountants, firms, and assistants are entirely independent of the departments, offices, and agencies of the State and its political subdivisions whose affairs are subject to audit by the auditor.  (b) All employees shall be hired by the auditor subject to the approval of the president of the senate and the speaker of the house of representatives and shall serve at the auditor's pleasure; provided that in the establishment of the salary of each employee, the auditor shall consult with the department of human resources development and shall follow as closely as possible the recommendations of the department; provided further that effective July 1, 2007, the salary of the first assistant or first deputy shall be not more than ninety-two per cent of the salary of the auditor.   (c) The auditor and the auditor's full-time staff shall be entitled to participate in any employee benefit program privileges. [L Sp 1959 1st, c 14, pt of §1; am L 1963, c 184, §2; Supp, §2-37; HRS §23-8; am L 1982, c 129, §29(2); gen ch 1985; am L 1986, c 128, §27(2); am L 1989, c 329, §17(2); am L 1994, c 56, §21; am L 2005, c 225, §2; am L 2007, c 63, §1] Cross References  Salary of auditor, see §23-3.
HI Rev Stat § 23-9 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-9 Reports.

 §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 year, together with findings and recommendations relative to the expenditures made and financial transactions had by the departments, offices, and agencies of the State and its political subdivisions. Reports may also be submitted to the legislative council or any legislative interim committee then in existence. Certified copies of all audits and examinations made by the auditor shall be sent to the governor and the director of finance. All reports shall be available for public inspection. A certified copy of that portion of any report which consists of audits and examinations of departments, offices, or agencies of a political subdivision shall be sent to the council of the political subdivision concerned. [L Sp 1959 1st, c 14, pt of §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; Supp, §2-38; HRS §23-9; gen ch 1985] Revision Note  "Council" substituted for "city council or board of supervisors".
HI Rev Stat § 23-9.5 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-9.5 Confidentiality.

  §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 to this chapter, including any and all project evidence collected and developed by the auditor. [L 1996, c 270, §1]
HI Rev Stat § 23-10 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-10 Penalty for violation and false evidence.

  §23-10 Penalty for violation and false evidence. Any person summoned or subpoenaed as provided in section 23-5 to give testimony or to produce any accounts, books, records, files, papers, documents, or other evidence relating to any matter under inquiry, who wilfully makes default, or who, having appeared, refuses to answer any question pertaining to the matter under inquiry, shall be fined not less than $100 nor more than $1,000, or imprisoned not less than one month nor more than twelve months, or both. If any person, in the course of the person's examination before the auditor, wilfully gives false evidence, the person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-35; HRS §23-10; gen ch 1985; am L 2000, c 275, §2] Cross References  Classification of offense and authorized punishment, see § §701-107, 706-640, 663.
HI Rev Stat § 23-11 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-11 New special or revolving funds.

  §23-11 New special or revolving funds. (a) Within five days after the deadline for the introduction of bills in each legislative session, the clerks of each house of the legislature shall transmit, to the auditor for analysis, copies of all legislative bills that were introduced in their respective houses during that session that propose to establish new special or revolving funds.  (b) The criteria to be used by the auditor in analyzing each legislative bill shall include:  (1) The need for the fund, as demonstrated by:  (A) The purpose of the program to be supported by the fund;  (B) The scope of the program, including financial information on fees to be charged, sources of projected revenue, and costs; and  (C) An explanation of why the program cannot be implemented successfully under the general fund appropriation process; and  (2) Whether there is a clear nexus between the benefits sought and charges made upon the program users or beneficiaries or a clear link between the program and the sources of revenue, as opposed to serving primarily as a means to provide the program or users with an automatic means of support that is removed from the normal budget and appropriation process. Each analysis shall set forth the probable effects of the proposed fund and shall also assess alternative forms of funding.  (c) No later than thirty days prior to the adjournment sine die of each legislative session, the auditor shall submit the analysis of each transmitted legislative bill to each house of the legislature. [L 1990, c 240, §2; am L 2013, c 130, §2] Revision Note  Section was enacted as addition to chapter 36 but is renumbered to this chapter pursuant to §23G-15.
HI Rev Stat § 23-12 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-12 Review of special, revolving, and trust funds.

  §23-12 Review of special, revolving, and trust funds. (a) The office of the auditor shall report to the legislature, at each regular session, a review of special, revolving, and trust funds established to provide services rendered by any state department or establishment to other state departments or establishments or to any political subdivision of the State. The review shall include:  (1) An evaluation of the original intent and purpose of each fund, both as expressed by the legislature and as understood by the expending agency;  (2) The degree to which each fund achieves the stated and claimed purposes;  (3) An evaluation of performance standards established by the agency; and  (4) A summary statement reflecting total fund transactions in the preceding five fiscal years, including the fund balance at the beginning of each fiscal year, total deposits and withdrawals, amount of interest earned, total expenditures made from the fund, and the ending fund balance for each fiscal year.  (b) Each special, revolving, and trust fund shall be reviewed every five years as follows:  (1) Beginning 2014 and every five years thereafter, the auditor shall submit a review of the special, revolving, and trust funds of the department of accounting and general services; the department of agriculture; the department of budget and finance; and the department of land and natural resources;  (2) Beginning 2015 and every five years thereafter, the auditor shall submit a review of the special, revolving, and trust funds of the department of the attorney general; the department of business, economic development, and tourism; and the University of Hawaii system;  (3) Beginning 2016 and every five years thereafter, the auditor shall submit a review of the special, revolving, and trust funds within the judiciary and of the department of commerce and consumer affairs; the department of Hawaiian home lands; the department of health; and the department of human services;  (4) Beginning 2017 and every five years thereafter, the auditor shall submit a review of the special, revolving, and trust funds of the office of the governor; the office of Hawaiian affairs; and the department of education;  (5) Beginning 2018 and every five years thereafter, the auditor shall submit a review of the special, revolving, and trust funds of the department of labor and industrial relations; the department of taxation; the department of human resources development; the department of public safety; and all other moneys expended in accordance with section 37-40; and  (6) Beginning 2014 and every five years thereafter, the auditor shall submit a review of the special, revolving, and trust funds of the department of transportation and the department of defense. [L 1993, c 280, §57; am L 1994, c 56, §21; am L 2013, c 130, §3]
HI Rev Stat § 23-13 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-13 Hawaii tourism authority; audit.

  §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 are in compliance with all relevant programmatic and financial requirements. The first audit shall be conducted within one year of July 1, 2002. These audits shall include but not be limited to a review of the following:  (1) The responsibilities, services, and activities of all major contractors;  (2) The propriety of expenditures;  (3) Compliance by all major contractors with any laws and rules that may be in effect;  (4) The management and oversight of all major contractors by the authority; and  (5) Any additional audit issues that the auditor deems appropriate.  (b) The authority and any private companies or agencies receiving state funds shall fully cooperate with and provide assistance to the auditor as needed with respect to its audit, and shall respond promptly to the auditor's requests in conducting this audit, including providing for records and other information requested in the course of the audit.  (c) The authority shall compensate the auditor for expenditures incurred by the auditor in conducting the management and financial audit.  (d) The auditor shall submit its findings and recommendations to the legislature no later than twenty days before the convening of the regular session following the year in which the audit is conducted.  (e) For purposes of this section, "major contractor" means any contractor to whom a contract or agreement has been awarded that is valued in excess of $15,000,000. [L 2002, c 143, §1] Revision Note  "July 1, 2002" substituted for "the effective date of this Act".
HI Rev Stat § 23-14 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-14 Rapid transportation authority; annual review.

  §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, operating, or maintaining a locally preferred alternative for a mass transit project that receives moneys from a surcharge on state tax established pursuant to section 46-16.8, transient accommodations tax revenues pursuant to section 237D-2(e), or both. The annual review shall include a review of documents, including but not limited to invoices, contracts, progress reports, and time schedules, to determine that:  (1) Expenditures by the authority comply with the criteria established pursuant to section 46-16.8(e); and  (2) The authority follows accounting best practices for substantiating its expenditures.  (b) A rapid transportation authority subject to this section and any private company or agency contracted to provide services for the locally preferred alternative for a mass transit project shall cooperate with and assist the auditor as needed in conducting the annual review, including promptly providing all records and other information requested by the auditor in the course of the annual review.  (c) The auditor shall submit the findings and recommendations of the auditor's review to the legislature and the rapid transportation authority no later than twenty days prior to the convening of the immediately following regular session. [L Sp 2017, c 1, §12] Revision Note  "September 5, 2017" substituted for "the effective date of Act [1], First Special Session of 2017" pursuant to §23G-15.
HI Rev Stat § 23-51 (2021)
2021 Hawaii Revised Statutes|Title 3. Legislature|23. Auditor|23-51 Proposed mandatory health insurance coverage; impact assessment report.

  §23-51 Proposed mandatory health insurance coverage; impact assessment report. Before any legislative measure that mandates health insurance coverage for specific health services, specific diseases, or certain providers of health care services as part of individual or group health insurance policies, can be considered, there shall be concurrent resolutions passed requesting the auditor to prepare and submit to the legislature a report that assesses both the social and financial effects of the proposed mandated coverage. The concurrent resolutions shall designate a specific legislative bill that:  (1) Has been introduced in the legislature; and  (2) Includes, at a minimum, information identifying the:  (A) Specific health service, disease, or provider that would be covered;  (B) Extent of the coverage;  (C) Target groups that would be covered;  (D) Limits on utilization, if any; and  (E) Standards of care. For purposes of this part, mandated health insurance coverage shall not include mandated optionals. [L 1987, c 331, pt of §1; am L 1990, c 227, §1; am L 1996, c 270, §2]