REPORT TITLE:
Auditor


DESCRIPTION:
Authorizes the auditor to refuse disclosure of documents
collected and developed in the course of the auditor's
investigations under a working papers privilege. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        3045
THE SENATE                              S.B. NO.           
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO THE AUDITOR. 


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

 1      SECTION 1.  Section 23-9.5, Hawaii Revised Statutes, is
 
 2 amended to read as follows:
 
 3      "[[]§23-9.5[]  Confidentiality.] "Working papers privilege"
 
 4 and confidentiality.  The auditor shall not be required to
 
 5 disclose any working papers[.] or by judicial, quasijudicial, or
 
 6 administrative process be compelled to disclose in any form any
 
 7 working papers or their contents.  For the purposes of this
 
 8 section, "working papers" means the notes, internal memoranda,
 
 9 and records of work performed by the auditor on audits and other
 
10 investigations undertaken pursuant to this chapter, including any
 
11 and all project evidence collected and developed by the auditor.
 
12 The privilege does not cease upon issuance by the auditor of any
 
13 audit report, study, or public documents.  The auditor's "working
 
14 papers privilege" encompasses all working papers collected by,
 
15 reviewed by, and provided to the office of the auditor, its
 
16 appointed officials, employees, consultants, and independent
 
17 contractors in the course of their duties to investigate, audit,
 
18 and produce reports.  The auditor's "working papers privilege"
 
19 shall be recognized pursuant to the Hawaii Rules of Evidence, the
 

 
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                                     S.B. NO.           
                                                        
                                                        

 
 1 Hawaii Rules of Penal Procedure, and the Hawaii Rules of Civil
 
 2 Procedure.  If the auditor is compelled by any legal process to
 
 3 disclose in any form any working papers or their contents, the
 
 4 auditor shall be released from any liability and all claims
 
 5 resulting from the disclosure." 
 
 6      SECTION 2.  Statutory material to be repealed is bracketed.
 
 7 New statutory material is underscored.
 
 8      SECTION 3.  This Act shall take effect upon its approval.
 
 9 
 
10                       INTRODUCED BY:  ___________________________