REPORT TITLE:
Financial Audit; Education


DESCRIPTION:
Requires the comptroller to publish after-the-fact audits on the
DOE.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
THE SENATE                              S.B. NO.           2229
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO FINANCIAL AUDITS OF THE DEPARTMENT OF EDUCATION. 


BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  The legislature finds that pursuant to section
 
 2 26-6, Hawaii Revised Statutes, the department of accounting and
 
 3 general services annually conducts after-the-fact audits of the
 
 4 financial transactions of all state departments and submits a
 
 5 consolidated report of its findings to the legislature.  The
 
 6 background audit reports, however, are not published.
 
 7      The legislature finds that education is of paramount
 
 8 importance to this State.  Consequently, publication of the
 
 9 annual audit of that department conducted by the department of
 
10 accounting and general services is critical to assist in the
 
11 development of educational goals and objectives of the department
 
12 of education and would contribute to the productivity and
 
13 efficiency in building quality education for the public education
 
14 system in Hawaii.
 
15      The purpose of this Act is to require the department of
 
16 accounting and general services to publish its annual report of
 
17 after-the-fact audit of the department of education.
 
18      SECTION 2.  Chapter 40, Hawaii Revised Statutes, is amended
 
19 by adding a new section to be appropriately designated and to
 

 
Page 2                                                     
                                     S.B. NO.           2229
                                                        
                                                        

 
 1 read as follows:
 
 2      "§40-    After-the-fact audit of the department of
 
 3 education.  The comptroller shall cause to be published the
 
 4 report on the annual after-the-fact audit of the department of
 
 5 education, which is conducted by the department of accounting and
 
 6 general services pursuant to section 26-6."
 
 7      SECTION 3.  New statutory material is underscored.
 
 8      SECTION 4.  This Act shall take effect upon its approval.
 
 9 
 
10                       INTRODUCED BY:  ___________________________