HOUSE OF REPRESENTATIVES	H.B. NO.	517
THIRTY-FIRST LEGISLATURE, 2021		H.D. 1
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO THE AUDITOR.

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

SECTION 1. Section 23-5, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) [The] Notwithstanding any law to the contrary, the auditor may examine and inspect all accounts, books, records, files, papers, and documents and all financial affairs of every department, office, agency, and political subdivision; provided that:

(1) Upon written request by the auditor, the department of taxation shall provide to the auditor access to tax returns but only to the extent necessary and relevant to the scope of the comprehensive annual financial report audit of the State; and

(2) Tax return information provided to the auditor by the department of taxation pursuant to paragraph (1) shall be considered working papers of the auditor pursuant to section 23-9.5."

SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2114.

Report Title:

State Auditor; Powers; Scope; Examination; Accounts; Records

Description:

Clarifies that the state auditor may examine all accounts and records of any other State department, agency, or division notwithstanding any law to the contrary. Effective 7/1/2114. (HD1)

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