HOUSE OF REPRESENTATIVES	H.B. NO.	2420
THIRTY-FIRST LEGISLATURE, 2022
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO AUDITING PRACTICES.

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

SECTION 1. Chapter 23, Hawaii Revised Statutes, is amended by adding two new sections to be appropriately designated and to read as follows:

"§23-    Draft audit report; requirements. The auditor shall provide an audited agency with a draft audit report that includes the auditor's findings and recommendations at least thirty days before the exit interview is conducted with the audited agency.

§23-    Testimonial evidence; recordings. The auditor shall follow best auditing practices and standards when obtaining testimonial evidence; provided that if the circumstances necessitate recording an interview with an individual the auditor shall:

(1) Provide advance written notice to the individual and the individual's agency that the interview will be recorded;

(2) Provide the individual and the individual's agency with a copy of the recorded interview within five business days after the interview; and

(3) Provide the individual or agency with an opportunity to record the interview."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval.

INTRODUCED BY:

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Report Title:

Auditor; Draft Audit Report; Testimonial Evidence; Recordings

Description:

Establishes draft audit report requirements. Requires the auditor to follow best auditing practices and standards when obtaining testimonial evidence and, if recording an interview, to follow certain requirements.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.