REPORT TITLE:
Special Funds Review; Auditor


DESCRIPTION:
Requires the auditor to review each special fund every five
years.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        3161
THE SENATE                              S.B. NO.           
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO SPECIAL FUNDS.



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

 1      SECTION 1.  Section 23-12, Hawaii Revised Statutes, is
 
 2 amended to read as follows:
 
 3      "§23-12  Review of special, revolving, and trust funds.(a)
 
 4 The [office of the state] auditor shall report to the
 
 5 legislature, at each regular session, a review of special,
 
 6 revolving, and trust funds established to provide services
 
 7 rendered by any state department or establishment to other state
 
 8 departments or establishments or to any political subdivision of
 
 9 the State.  The review shall include [but not be limited to]:
 
10      (1)  An evaluation of the original intent and purpose of
 
11           each fund, both as expressed by the legislature and as
 
12           understood by the expending agency;
 
13      (2)  The degree to which each fund achieves the stated and
 
14           claimed purposes;
 
15      (3)  An evaluation of performance standards established by
 
16           the agency; and
 
17      (4)  A summary statement reflecting total fund transactions
 
18           in the preceding five fiscal years, including the fund
 
19           balance at the beginning of each fiscal year, total
 

 
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 1           deposits and withdrawals, amount of interest earned,
 
 2           total expenditures made from the fund, and the ending
 
 3           fund balance for each fiscal year.
 
 4      (b)  Each revolving and trust fund shall be reviewed every
 
 5 five years as follows:
 
 6      (1)  Beginning 1994 and every five years thereafter, the
 
 7           auditor shall submit a review of the revolving and
 
 8           trust funds of the department of accounting and general
 
 9           services; the department of agriculture; the department
 
10           of budget and finance; and the department of land and
 
11           natural resources;
 
12      (2)  Beginning 1995 and every five years thereafter, the
 
13           auditor shall submit a review of the revolving and
 
14           trust funds of the department of the attorney general;
 
15           the department of business, economic development, and
 
16           tourism; and the university of Hawaii system;
 
17      (3)  Beginning 1996 and every five years thereafter, the
 
18           auditor shall submit a review of the revolving and
 
19           trust funds within the judiciary and of the department
 
20           of commerce and consumer affairs; the department of
 
21           Hawaiian home lands; the department of health; and the
 
22           department of human services;
 
23      (4)  Beginning 1997 and every five years thereafter, the
 

 
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 1           auditor shall submit a review of the revolving and
 
 2           trust funds of the office of the governor; the office
 
 3           of Hawaiian affairs; and the department of education;
 
 4           and
 
 5      (5)  Beginning 1998 and every five years thereafter, the
 
 6           auditor shall submit a review of the revolving and
 
 7           trust funds of the department of labor and industrial
 
 8           relations; the department of taxation; the department
 
 9           of human resources development; the department of
 
10           public safety; and all other moneys expended in
 
11           accordance with section 37-40.
 
12      (c)  Each special fund shall be reviewed every five years as
 
13 follows:
 
14      (1)  Beginning 2001 and every five years thereafter, the
 
15           auditor shall submit a review of the special funds of
 
16           the department of accounting and general services; the
 
17           department of agriculture; the department of budget and
 
18           finance; and the department of land and natural
 
19           resources;
 
20      (2)  Beginning 2002 and every five years thereafter, the
 
21           auditor shall submit a review of the special funds of
 
22           the department of the attorney general; the department
 
23           of business, economic development, and tourism; and the
 

 
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                                     S.B. NO.           
                                                        
                                                        

 
 1           University of Hawaii system;
 
 2      (3)  Beginning 2003 and every five years thereafter, the
 
 3           auditor shall submit a review of the special funds
 
 4           within the judiciary and of the department of commerce
 
 5           and consumer affairs; the department of Hawaiian home
 
 6           lands; the department of health; and the department of
 
 7           human services;
 
 8      (4)  Beginning 2004 and every five years thereafter, the
 
 9           auditor shall submit a review of the special funds of
 
10           the office of the governor; the office of Hawaiian
 
11           affairs; and the department of education; and
 
12      (5)  Beginning 2005 and every five years thereafter, the
 
13           auditor shall submit a review of the special funds of
 
14           the department of labor and industrial relations; the
 
15           department of taxation; the department of human
 
16           resources development; and the department of public
 
17           safety."
 
18      SECTION 2.  Statutory material to be repealed is bracketed.
 
19 New statutory material is underscored.
 
20      SECTION 3.  This Act shall take effect upon its approval.
 
21 
 
22                              INTRODUCED BY:______________________