reglab/statecodes huggingface dataset:
2023 Hawaii Revised Statutes › Title 3. Legislature › 21E. Joint Legislative Management Committee › 21E-2 Establishment of the joint legislative management committee; members; terms; vacancies.

§21E-2 Establishment of the joint legislative management committee; members; terms; vacancies.
(a) There is established within the legislature a bipartisan joint legislative management committee to supervise, develop policy, and coordinate activities for all legislative service agency staff services.
(b) The committee shall consist of ten members: five shall be representatives appointed by the speaker of the house of representatives, including the chairperson of the house committee on legislative management and at least one member of the minority party, and five shall be senators appointed by the president of the senate, including the chairperson of the senate committee on legislative management and at least one member of the minority party. The appointing authority of each house shall make and announce the appointment or reappointment of members of the committee no later than fifteen days after the convening of the first regular session of each legislature. The chairpersons of the house and senate legislative management committees shall serve as co-chairs of the joint legislative management committee.
(c) Members shall serve for the duration of the legislature during which they are appointed. In the event the appointing authority of either house has not appointed or reappointed members of the committee within fifteen days after the convening of the first regular session of the legislature, the incumbent members shall continue serving on the committee until successors are appointed. When a member of the committee files a declaration of candidacy for an elective office other than that of member of either house of the legislature, and the member has not resigned from membership on the committee, the member's committee membership shall terminate on the date of filing.
(d) When a vacancy occurs in the membership of the committee, the appointing authority of the house incurring the vacancy shall fill the vacancy within thirty days. A legislator appointed to fill a vacancy shall be a member of the same political party as the member vacating the seat.
(e) Members of the committee shall serve without pay, but shall be reimbursed for their actual and necessary expenses, including travel expenses incurred in carrying out their duties.
[L 1990, c 127, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21E. Joint Legislative Management Committee › 21E-3 Meetings and attendance of quorum.

§21E-3 Meetings and attendance of quorum.
The members of the committee shall meet at times and places as specified by a call of the co-chairpersons or a majority of the committee. The committee shall prescribe rules for its own management and government. Six members of the committee shall constitute a quorum, and a quorum may exercise all the power and authority conferred on the committee.
[L 1990, c 127, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21E. Joint Legislative Management Committee › 21E-4 Powers and duties.

§21E-4 Powers and duties.
The committee shall be responsible for establishing general policy and evaluating, supervising, and coordinating activities among the legislative service agencies. The committee shall:
(1) Determine the types, quantity, and quality of tasks to be assigned to each legislative service agency within statutory limitations; provided that with respect to direction to the auditor to conduct investigations pursuant to Article VII, section 10 of the Constitution of the State, direction shall be by both houses of the legislature;
(2) Evaluate and recommend the budget of each legislative service agency to the legislature;
(3) Approve annually the salary pay ranges to be used in determining the salaries of the staffs of legislative service agencies. Legislative service agency directors shall determine the salaries to be paid to their respective staffs in accordance with the pay ranges. Each legislative service agency director shall file a report annually with the committee setting forth the salaries paid to their respective staffs;
(4) Meet at times as it may determine to carry out its policy-making duties;
(5) Evaluate ways to improve legislative service agency staff services and organization, including but not limited to: operations of legislative service agencies, management of legislative business, legislative compensation, legislative information systems, legislative office space, and efficient use of state capitol facilities;
(6) Supervise the development, operation, and maintenance of legislative information processing systems, including but not limited to approving and monitoring joint computer operations in the legislative process;
(7) Adopt rules as necessary for the purposes of this chapter; and
(8) Do all things necessary and proper to carry out the purposes of this chapter.
[L 1990, c 127, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-1 Purpose.

§21F-1 Purpose.
The legislature finds that most states have a separate fiscal policy office in the legislative branch that works effectively to provide the legislature with necessary revenue and expenditure data and analyses from which economic and fiscal policies are developed. In Hawaii, the legislature relies on the economic and fiscal analyses of the executive branch and private sector. The legislature believes that this dependency creates an inherent conflict of interest that precludes the legislature from operating independently.
Modern legislatures have become sophisticated data gatherers and analysts, on par with the executive and judiciary branches. Over the last five years, this shift has been accelerated through the development of professional, highly specialized legislative staff.
Since Hawaii's legislature meets for only four months of the year, it has come to rely heavily on the use of session-only legislative staff or employees on loan from the executive branch. In 1988, the state house and senate together employed six hundred twenty-one session staff members as compared to one hundred fifty-one permanent employees. Only New York, the state with the most legislative staff in the country, had more session staff than Hawaii.
The purpose of this chapter is to establish a permanent legislative committee to provide the legislature with information, facts, and analyses concerning fiscal, budgetary, and tax matters of the State. It is the legislature's intent that the committee, with the assistance of the office of the legislative analyst, shall perform independent, in-depth analysis of the State's budget, revenues and expenditures, economic conditions, and tax policies. [L 1990, c 347, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-2 Definitions.

§21F-2 Definitions.
As used in this chapter, unless the context requires otherwise:
"Committee" means the joint legislative budget committee.
"House" means the state house of representatives.
"Office" means the office of the legislative analyst.
"Senate" means the state senate. [L 1990, c 347, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-3 Joint legislative budget committee established; purpose.

§21F-3
Joint legislative budget committee established; purpose.
The joint legislative budget committee is hereby established. The committee shall ascertain facts and make recommendations to the legislature and to the houses thereof concerning: the state budget; the revenues and expenditures of the State; the organization and functions of the State, its departments, subdivisions, and agencies; and other matters as may be provided for in the rules of the senate and the rules of the house. The committee shall have a continuing existence and may meet, act, and conduct its business at any place within this State, during the sessions of the legislature or any recess, and in the interim period between sessions. [L 1990, c 347, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-4 Selection of members; co-chairpersons; filling vacancies.

§21F-4 Selection of members; co-chairpersons; filling vacancies.
The committee shall consist of five members of the senate and five members of the house who shall be selected in the manner provided for in the rules of the senate and the rules of the house. The president of the senate and the speaker of the house shall select the members of the committee, including members of the majority leadership, members of the minority leadership, the chairperson of the senate ways and means committee, and the chairperson of the house finance committee. The chairperson of the senate ways and means committee and the chairperson of the house finance committee shall serve as co-chairpersons of the committee. Vacancies occurring in the membership of the committee shall be filled in the manner provided for in the rules of the senate and the rules of the house. A vacancy shall be deemed to exist as to any member of the committee whose term is expiring whenever the member is not reelected at the general election. [L 1990, c 347, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-5 Rules.

§21F-5 Rules.
The committee is authorized to adopt rules governing its own proceedings and to create subcommittees from its membership and assign to the subcommittees any study, inquiry, investigation, or hearing that the committee itself has authority to undertake or hold. [L 1990, c 347, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-6 Office of the legislative analyst established.

§21F-6 Office of the legislative analyst established.
(a) There is established the office of the legislative analyst to be administered by the committee. The committee shall appoint a legislative analyst who shall serve for a period of four years. The committee, by a three-fourths vote of its members, may remove the legislative analyst from office, but only for cause. The committee shall fix the salary of the legislative analyst.
(b) The legislative analyst may employ other clerical and technical employees as may be necessary to carry out the functions of the office. The legislative analyst and other clerical and technical employees shall be entitled to participate in any employee benefit program plan or privilege generally available to state employees. [L 1990, c 347, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-7 General purposes of analyst.

§21F-7 General purposes of analyst.
(a) The purpose of the office of the legislative analyst shall be:
(1) To provide the legislature with research and analysis of current and projected state revenues and expenditures;
(2) To provide the legislature with a report analyzing the governor's proposed levels of revenue and expenditures for biennial budgets submitted under chapter 37 as well as other supplemental budget submittals to the legislature by the governor;
(3) To provide an analysis of the impact of the governor's proposed revenue and expenditure plans for the next biennium;
(4) To conduct research matters of economic and fiscal policy and to report to the legislature on the result of the research;
(5) To provide economic reports and studies on the state of the State's economy, including trends and forecasts for consideration by the legislature;
(6) To conduct budget and tax studies and provide general fiscal and budgetary information;
(7) To review and make recommendations on the operation of state programs in order to appraise the implementation of state laws regarding the expenditure of funds and to recommend means of improving their efficiency; and
(8) To recommend to the legislature changes in the mix of revenue sources for programs, in the percentage of state expenditures devoted to major programs, and in the role of the legislature in overseeing state government expenditures and revenue projections.
(b) In performing the duties under subsection (a), the legislative analyst shall consider, among other things:
(1) The relative dependence on state tax revenues, federal funds, and user fees to support state-funded programs, and whether the existing mix of revenue sources is appropriate, given the purposes of the programs;
(2) The relative percentages of state expenditures that are devoted to major programs such as education, assistance to local government, aid to individuals, state agencies and institutions, and debt service; and
(3) The role of the legislature in overseeing state government expenditures, including legislative appropriation of money from the general fund, legislative appropriation of money from funds other than the general fund, state agency receipt of money into revolving and other dedicated funds and expenditure of money from these funds, and state agency expenditure of federal funds. [L 1990, c 347, pt of §2]
Revision Note
Subsection (a) designation added.
2023 Hawaii Revised Statutes › Title 3. Legislature › 21F. Legislative Fiscal and Budget Analysis › 21F-8 Agencies to cooperate.

§21F-8 Agencies to cooperate.
All departments, agencies, and education institutions of the executive and judicial branches, the office of Hawaiian affairs, and the University of Hawaii shall comply with requests of the office of the legislative analyst for information, data, estimates, and statistics on the funding revenue operations, and other affairs of the department, agency, education institution, the office of Hawaiian affairs, or University of Hawaii. The comptroller, the director of finance, the director of taxation, the administrative director of the courts, the administrator of the office of Hawaiian affairs, and the president of the University of Hawaii shall provide the office of the legislative analyst with full and free access to information, data, estimates, and statistics in the possession of their respective departments on the state budget, revenue, expenditures, and tax revenue and expenditures. [L 1990, c 347, pt of §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21G. Public Access › 21G-2 Public access room established.

§21G-2 Public access room established.
(a) There is established in the state capitol a public access room in which members of the public shall be allowed to utilize various equipment, services, and facilities to enhance their ability to participate in the legislative process.
(b) The public access room shall be maintained by the legislative reference bureau.
[L 1994, c 259, pt of §2; am L 1996, c 174, §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 21G. Public Access › 21G-3 Legislative broadcast program established.

§21G-3
Legislative broadcast program established.
(a) There is established in the state capitol a legislative broadcast program that shall become part of the legislature's permanent public access program.
(b) The legislative broadcast program shall be supervised by the joint legislative access committee established pursuant to section 21D-6. [L 1997, c 373, §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 22. Presiding Officers, Clerks, and Staff › 22-1 Presiding officer, tenure.

§22-1 Presiding officer, tenure.
The presiding officer and vice-presiding officer of each house of the legislature shall retain their respective offices, and shall discharge duties appropriate to their offices in the interim between sessions of the legislature, until such time as their successors are qualified in accordance with the rules of the respective houses or unless their tenure be terminated by action of the respective houses. [L 1965, c 231, pt of §1; Supp, pt of §2-50; HRS §22-1]
Attorney General Opinions
Senate rule 31(3), which allows a majority of the members of the senate to convene a meeting of the senate "at any time for the purpose of carrying out the Senate's responsibilities under Article III, Section 12, of the Constitution of the State of Hawaii", does not violate this section, because the rule merely establishes a portion of the process members must follow to terminate or choose their officers. Att. Gen. Op. 05-1.
2023 Hawaii Revised Statutes › Title 3. Legislature › 22. Presiding Officers, Clerks, and Staff › 22-2 Succession to presiding office of senate and house of representatives.

§22-2 Succession to presiding office of senate and house of representatives.
In case of the removal from office, or the death, resignation, absence from the State, or other inability of the presiding officer of the senate or the house of representatives to discharge the duties of the presiding officer's office, the vice-presiding officer of the senate or the house of representatives, as the case may be, shall become presiding officer until the disability be removed or until a successor to the office of presiding officer is qualified in accordance with the rules of the senate or the house of representatives, as the case may be. [L 1965, c 231, pt of §1; Supp, §2-51; HRS §22-2; gen ch 1985]
2023 Hawaii Revised Statutes › Title 3. Legislature › 22. Presiding Officers, Clerks, and Staff › 22-3 Clerk, tenure.

§22-3 Clerk, tenure.
The clerk of each house of the legislature shall, during sessions of the legislature, devote full time to the duties of the clerk's office; the clerk shall continue to hold office as clerk and shall discharge duties appropriate to the clerk's office in the interim between sessions of the legislature, until such time as the clerk's successor is qualified in accordance with the rules of the respective house or unless the clerk's tenure be terminated by action of the respective house. [L 1965, c 231, pt of §1; Supp, pt of §2-50; HRS §22-3; gen ch 1985]
2023 Hawaii Revised Statutes › Title 3. Legislature › 22. Presiding Officers, Clerks, and Staff › 22-4 Permanent staffing.

§22-4 Permanent staffing.
Each house of the legislature may by appropriate rules provide for permanent professional staffing for each respective house. Persons appointed shall perform and observe such duties and responsibilities as may be assigned to them, and they may be called to assist in the development and formulation of policy. Persons appointed by each respective house may, if so determined, serve as staff to committees during the interim and during regular sessions. They shall be appointed and removed and compensated as provided for in the rules of the respective houses, and the provisions of chapter 76 shall not apply. The members of the permanent staff shall be entitled to every state employee benefit and privilege. [L 1965, c 231, pt of §1; Supp, §2-52; am L 1967, c 148, §2; HRS §22-4; am L 2000, c 253, §150]
2023 Hawaii Revised Statutes › Title 3. Legislature › 22. Presiding Officers, Clerks, and Staff › 22-5 Payment of legislative bills and accounts.

§22-5 Payment of legislative bills and accounts.
During any session the clerk of each house shall pay all bills and accounts as shall be approved in accordance with the rules of the respective houses. When either house is not in session the clerk shall pay all bills and accounts as shall be approved by the presiding officer of the respective houses. The presiding officer of each house may authorize the payment of bills and accounts during the interim between sessions of the legislature. [L 1965, c 231, pt of §1; Supp, §2-53; HRS §22-5]
2023 Hawaii Revised Statutes › Title 3. Legislature › 22. Presiding Officers, Clerks, and Staff › 22-6 Notice of proposed constitutional amendments.

§22-6 Notice of proposed constitutional amendments.
Upon the adoption of any bill that proposes a constitutional amendment, the clerks of each house of the legislature shall publish the text of the proposed constitutional amendment in accordance with article XVII, section 3 of the Constitution of the State of Hawaii. [L 2003, c 8, §1]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23. Auditor › 23-1 Definition.

Revision Note
Sections 23-1 to 10 have been designated Part I in view of addition of Part II.
§23-1 Definition.
As used in this chapter:
"Departments, offices, and agencies" means and includes all executive departments, boards, commissions, bureaus, offices, agencies, and all independent commissions and other establishments of the state government (excepting the legislature) and all quasi-public institutions and all courts which are supported in whole or in part by, or which handle state or public funds; and
"Political subdivision" means and includes all counties and municipalities of the State insofar as they are supported by or handle state or public funds. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-30; HRS §23-1]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23. Auditor › 23-2 Auditor; appointment, tenure, removal.

§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 §2-31; HRS §23-2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23. Auditor › 23-2.5 Acting auditor.

§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, section 10 of the Constitution of the State of Hawaii. The acting auditor shall have all of the powers and duties of the auditor. [L 1989, c 98, §1]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23. Auditor › 23-3 Salary of the auditor and appropriations.

§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 to all salaried officers of the State.
(b) The funds for the support of the auditor's office shall be provided for in the act providing for the expenses of the legislature. [L Sp 1959 1st, c 14, pt of §1; am L 1963, c 184, pt of §1, §3; am L 1965, c 223, §9; Supp, pt of § §2-31, 2-39; HRS §23-3; am L 1969, c 127, §4; am L 1975, c 58, §31; am L 1982, c 129, §29(1); am L 1986, c 128, §27(1); am L 1989, c 329, §17(1); am L 2005, c 225, §1; am L 2012, c 300, §2]
Attorney General Opinions
A bill to appropriate funds for the legislative auditor may be separate and distinct from that of the expenses of the legislature. Att. Gen. Op. 67-2.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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".
2023 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]
2023 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.
2023 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".
2023 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]
2023 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.
2023 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.
2023 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 corrections and rehabilitation; the department of law enforcement; 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; am L 2022, c 278, §19]
2023 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".
2023 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(f); 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; am L 2023, c 48, §5]
2023 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]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23. Auditor › 23-52 Assessment report; contents.

§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 which the treatment or service is generally utilized by a significant portion of the population;
(B) The extent to which such insurance coverage is already generally available;
(C) If coverage is not generally available, the extent to which the lack of coverage results in persons being unable to obtain necessary health care treatment;
(D) If the coverage is not generally available, the extent to which the lack of coverage results in unreasonable financial hardship on those persons needing treatment;
(E) The level of public demand for the treatment or service;
(F) The level of public demand for individual or group insurance coverage of the treatment or service;
(G) The level of interest of collective bargaining organizations in negotiating privately for inclusion of this coverage in group contracts;
(H) The impact of providing coverage for the treatment or service (such as morbidity, mortality, quality of care, change in practice patterns, provider competition, or related items); and
(I) The impact of any other indirect costs upon the costs and benefits of coverage as may be directed by the legislature or deemed necessary by the auditor in order to carry out the intent of this section.
(2) The financial impact.
(A) The extent to which insurance coverage of the kind proposed would increase or decrease the cost of the treatment or service;
(B) The extent to which the proposed coverage might increase the use of the treatment or service;
(C) The extent to which the mandated treatment or service might serve as an alternative for more expensive treatment or service;
(D) The extent to which insurance coverage of the health care service or provider can be reasonably expected to increase or decrease the insurance premium and administrative expenses of policyholders; and
(E) The impact of this coverage on the total cost of health care. [L 1987, c 331, pt of §1; am L 1990, c 227, §2]
2023 Hawaii Revised Statutes › Title 3. Legislature › 23. Auditor › 23-61 Purpose.

§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. Assessment of facts and data, including a clear formulation of ideas and objectives are often needed by legislators. The purpose of this part is to provide the legislature with the necessary resource experts to aid legislators in making judicious decisions. [L 1989, c 165, pt of §2]