SCR97

THE SENATE	S.C.R. NO.	97
TWENTY-FIRST LEGISLATURE, 2002
STATE OF HAWAII

---

SENATE CONCURRENT

RESOLUTION

 

REQUESTING A COMPREHENSIVE MANAGEMENT AND FINANCIAL AUDIT OF HAWAII STATE GOVERNMENT.

 

WHEREAS, Section 26-6, Hawaii Revised Statutes (HRS), requires the State's Comptroller to preaudit and conduct after-the-fact audits of the financial accounts of all state departments to determine the legality of expenditures and the accuracy of accounts; and

WHEREAS, Section 23-4, HRS, requires the Auditor to conduct postaudits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State and its political subdivisions; and

WHEREAS, these postaudits and all examinations to discover evidence of any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds or other improper practice of financial administration shall be conducted at least once in every two years after the close of a fiscal year, and at any other time or times during the fiscal year as the Auditor deems necessary or as may be required by the Legislature for the purpose of certifying to the accuracy of all financial statements issued by the respective accounting officers and of determining the validity of expenditures of state or public funds; and

WHEREAS, 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; and

WHEREAS, the Auditor may issue subpoenas compelling at a specified time and place the appearance and sworn testimony of any person whom the auditor reasonably believes may be able to provide information relating to any audit or other investigation undertaken pursuant to this Resolution, as well as subpoenas duces tecum compelling the production of accounts, books, records, files, papers, documents, or other evidence, which the Auditor reasonably believes may relate to an audit or other investigation being conducted; and

WHEREAS, despite the authority vested in the Comptroller and in the Auditor, there has never been a comprehensive management and financial audit of Hawaii state government as a whole; now, therefore,

BE IT RESOLVED by the Senate of the Twenty-First Legislature of the State of Hawaii, Regular Session of 2002, the House of Representatives concurring, that the Auditor is requested to conduct a management and financial audit of Hawaii state government as a whole; and

BE IT FURTHER RESOLVED that, given the scope of such an audit, the Auditor may contract for services to perform this management and financial audit; and

BE IT FURTHER RESOLVED that the Auditor shall work with the Department of Accounting and General Services to ensure that any contractual expenditures incurred by the Auditor for the comprehensive management and financial audit shall be reimbursed by the State; and

BE IT FURTHER RESOLVED that the Auditor shall issue the audit report no later than twenty days prior to the convening of the Regular Session of 2003; and

BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Governor, the Comptroller, and the Auditor.

 

 

	OFFERED BY:	_____________________________

Report Title:

Auditor to conduct management and finical audit of Hawaii state government.