STAND. COM. REP. NO. 919

Honolulu, Hawaii

RE: S.B. No. 229

S.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 229, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO THE OFFICE OF THE AUDITOR,"

begs leave to report as follows:

The purpose and intent of this measure is to require each department to submit to the Auditor an annual report for each non-general fund account.

More specifically, this measure:

(1) Requires each department to submit to the Auditor, in addition to the Legislature, an annual report for each non-general fund account;

(2) Requires that each department's annual report for each non-general fund account include, among other things, the status of implementing certain recommendations made by the Auditor and any reasons that no action has been taken, if applicable; and

(3) Requires the Auditor to include in the Auditor's annual report on certain special, revolving, and trust funds an identification of any recommendations that were included in any of the Auditor's reports published over the previous five years but have not yet been implemented.

No written comments were received on this measure.

Your Committee finds that the State's budget deficit resulting from the coronavirus disease 2019 pandemic has confirmed that the State requires valuable, detailed information regarding the State's non-general funds. Your Committee believes that it is appropriate for the Auditor, in addition to the Legislature, to receive this information each year.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 229, S.D. 1, and recommends that it pass Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

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DONOVAN M. DELA CRUZ, Chair