Hawaii Revised Statutes
23. Auditor
23-11 New special or revolving funds.

§23-11 New special or revolving funds. (a) Within five days after the deadline for the introduction of bills in each legislative session, the clerks of each house of the legislature shall transmit, to the auditor for analysis, copies of all legislative bills that were introduced in their respective houses during that session that propose to establish new special or revolving funds.
(b) The criteria to be used by the auditor in analyzing each legislative bill shall include:
(1) The need for the fund, as demonstrated by:
(A) The purpose of the program to be supported by the fund;
(B) The scope of the program, including financial information on fees to be charged, sources of projected revenue, and costs; and
(C) An explanation of why the program cannot be implemented successfully under the general fund appropriation process; and
(2) Whether there is a clear nexus between the benefits sought and charges made upon the program users or beneficiaries or a clear link between the program and the sources of revenue, as opposed to serving primarily as a means to provide the program or users with an automatic means of support that is removed from the normal budget and appropriation process.
Each analysis shall set forth the probable effects of the proposed fund and shall also assess alternative forms of funding.
(c) No later than thirty days prior to the adjournment sine die of each legislative session, the auditor shall submit the analysis of each transmitted legislative bill to each house of the legislature. [L 1990, c 240, §2; am L 2013, c 130, §2]
Revision Note
Section was enacted as addition to chapter 36 but is renumbered to this chapter pursuant to §23G-15.

Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 3. Legislature

23. Auditor

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.

23-14 Rapid transportation authority; annual review.

23-21 to 27 REPEALED.

23-41 to 47 REPEALED.

23-51 Proposed mandatory health insurance coverage; impact assessment report.

23-52 Assessment report; contents.

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.

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 2019 and every tenth year thereafter.

23-73 Review for 2020 and every tenth year thereafter.

23-74 Review for 2021 and every tenth year thereafter.

23-75 Review for 2022 and every tenth year thereafter.

23-76 Review for 2023 and every tenth year thereafter.

23-77 Review for 2024 and every tenth year thereafter.

23-78 Review for 2025 and every tenth year thereafter.

23-79 Review for 2026 and every tenth year thereafter.

23-80 Review for 2027 and every tenth year thereafter.

23-81 Review for 2028 and every tenth year thereafter.

23-91 Review of certain credits, exclusions, and deductions under the income tax and financial institutions tax.

23-92 Review for 2020 and every fifth year thereafter.

23-93 Review for 2021 and every fifth year thereafter.

23-94 Review for 2022 and every fifth year thereafter.

23-95 Review for 2023 and every fifth year thereafter.

23-96 Review for 2024 and every fifth year thereafter.