STAND. COM. REP. NO. 1734

Honolulu, Hawaii

RE: H.B. No. 121

Honorable Ronald D. Kouchi

President of the Senate

Thirtieth State Legislature

Regular Session of 2019

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred H.B. No. 121 entitled:

"A BILL FOR AN ACT RELATED TO NON-GENERAL FUNDS,"

begs leave to report as follows:

The purpose and intent of this measure is to abolish various non-general funds pursuant to the recommendation of the Auditor in Auditor's Report No. 18-21.

Specifically, this measure abolishes the following funds:

(1) The Captain Cook memorial fund;

(2) The custodial services special fund;

(3) The donations for voter registration drive trust account; and

(4) The information technology trust fund.

Your Committee received comments on this measure from the Tax Foundation of Hawaii.

Your Committee finds that the funds addressed by this measure do not meet the criteria for a trust fund, special fund, or trust account, or serve the purposes for which they were created, and thus should be abolished.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 121, and recommends that it pass Second Reading and be placed on the calendar for Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

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DONOVAN M. DELA CRUZ, Chair