STAND. COM. REP. NO. 1240

Honolulu, Hawaii

RE: H.B. No. 125

H.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirtieth State Legislature

Regular Session of 2019

State of Hawaii

Sir:

Your Committee on Water and Land, to which was referred H.B. No. 125, H.D. 1, entitled:

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

begs leave to report as follows:

The purpose and intent of this measure is to repeal or abolish various non-general funds and accounts pursuant to the recommendations by the Auditor in Auditor's Report No. 18-19 and to transfer the unencumbered balances to the general fund.

Your Committee received testimony in support of this measure from the Department of Land and Natural Resources. Your Committee received comments on this measure from the Tax Foundation of Hawaii.

Your Committee finds that pursuant to section 23-12, Hawaii Revised Statutes, the Auditor produced Auditor's report No. 18-19, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Land and Natural Resources, in December 2018. The Auditor found that seventeen funds and accounts did not meet certain criteria and made recommendations to close a number of them. This measure abolishes specific non-general funds and accounts pursuant to the Auditor's recommendations.

As affirmed by the record of votes of the members of your Committee on Water and Land that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 125, H.D. 1, and recommends that it pass Second Reading and be referred to your Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committee on Water and Land,

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KAIALI'I KAHELE, Chair