Chapter 23
Auditor
CHAPTER 23
AUDITOR
Part I. Office of Auditor Proper
Section
23-1 Definition
23-2 Auditor; appointment, tenure, removal
23-2.5 Acting auditor
23-3 Salary of the auditor and appropriations
23-3.5 Reimbursement moneys for financial audits
23-3.6 Audit revolving fund
23-4 Duties
23-5 Auditor; powers
23-6 Examination under oath
23-7 Discovery of irregularities
23-7.5 Audit recommendations; annual report
23-8 Assistance and staff
23-9 Reports
23-9.5 Confidentiality
23-10 Penalty for violation and false evidence
23-11 New special or revolving funds
23-12 Review of special, revolving, and trust funds
23-13 Hawaii tourism authority; audit
Part II. Legislative Scientific Advisory
Committee–Repealed
23-21 to 27 Repealed
Part III. Legislative Economic Advisory
Council–Repealed
23-41 to 47 Repealed
Part IV. Social and Financial Assessment of Proposed
Mandatory Health Insurance Coverage
23-51 Proposed mandatory health insurance coverage; impact
assessment report
23-52 Assessment report; contents
Part V. Legislative Advisory Committee
23-61 Purpose
23-62 Definition
23-63 Establishment
23-64 Composition; appointment
23-65 Term of appointment
23-66 Powers and duties
23-67 Expenses
Part VI. Review of Tax Exemptions, Exclusions,
and Credits
23-71 Review of certain exemptions, exclusions, and credits
under the general excise and use taxes, public service
company tax, and insurance premium tax
23-72 Review for 2018 and every tenth year thereafter
23-73 Review for 2019 and every tenth year thereafter
23-74 Review for 2020 and every tenth year thereafter
23-75 Review for 2021 and every tenth year thereafter
23-76 Review for 2022 and every tenth year thereafter
23-77 Review for 2023 and every tenth year thereafter
23-78 Review for 2024 and every tenth year thereafter
23-79 Review for 2025 and every tenth year thereafter
23-80 Review for 2026 and every tenth year thereafter
23-81 Review for 2027 and every tenth year thereafter
Part VII. Review of Tax Credits, Exclusions,
and Deductions
23-91 Review of certain credits, exclusions, and deductions
under the income tax and financial institutions tax
23-92 Review for 2019 and every fifth year thereafter
23-93 Review for 2020 and every fifth year thereafter
23-94 Review for 2021 and every fifth year thereafter
23-95 Review for 2022 and every fifth year thereafter
23-96 Review for 2023 and every fifth year thereafter
Note
2050 sustainability plan; update every ten years. L Sp 2005, c 8; L 2006, c 210, §2.
Pilot project for efficiency measures to be included with budget documents submitted to the legislature; report to 2017 legislature; auditor report (no later than March 1, 2017). L 2015, c 67.
Plant quarantine branch, department of agriculture; financial and performance audit; report to 2017 legislature. L 2016, c 243, §7.
Workers’ compensation closed claims study by auditor; submission to 2018 legislature. L 2016, c 188.