STAND.
COM. REP. NO. 718
Honolulu, Hawaii
, 2023
RE: H.B. No. 744
H.D. 1
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirty-Second State Legislature
Regular Session of 2023
State of Hawaii
Sir:
Your Committee on Education, to which was referred H.B. No. 744 entitled:
"A BILL FOR AN ACT RELATING TO BOOSTER CLUBS,"
begs leave to report as follows:
The purpose of this measure is to:
(1) Require school booster clubs to be audited on a regular basis by the Department of Education's Internal Audit Office or the Department of Accounting and General Services; and
(2) Require the audited school booster club to reimburse the auditing entity with the costs of the audit.
Your Committee finds that, although school booster clubs are independent organizations that are separate from the Department of Education, school booster clubs are publicly perceived as being overseen by the Department and the specific schools to which they are connected. As such, these booster clubs benefit financially from those affiliations. Your Committee further finds that additional oversight is needed for school booster clubs to ensure that funds intended for public schools are not misused and ensure compliance with federal and state laws.
Your Committee has amended this measure by:
(1) Requiring the Department of the Attorney General's Tax and Charities Division, rather than the Department of Education or Department of Accounting and General Services, to audit the school booster clubs;
(2) Requiring the audits only for school booster clubs that raise more than $50,000;
(3) Changing its effective date to June 30, 3000; and
(4) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Education that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 744, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 744, H.D. 1, and be referred to your Committee on Finance.
Respectfully submitted on behalf of the members of the Committee on Education,
|
|
|
____________________________ JUSTIN H. WOODSON, Chair |
|
|
|
|