Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Health, to which was referred H.C.R. No. 218 entitled:

begs leave to report as follows:

The purpose of this concurrent resolution is to request that the Office of the State Auditor conduct a programmatic and financial audit of the Hawaii Tobacco Settlement Special Fund.

The Department of Health and the Department of Education provided testimony in support of this concurrent resolution.

Your Committee finds that sufficient time has elapsed since the establishment of the Hawaii Tobacco Settlement Special Fund to warrant an audit for the purpose of assessing the effectiveness and efficiency of the fund's expenditures, programs, administration, management, planning, and other relevant programmatic and fiscal issues.

As affirmed by the record of votes of the members of your Committee on Health that is attached to this report, your Committee concurs with the intent and purpose of H.C.R. No. 218 and recommends that it be referred to the Committee on Finance.