§23-3.6 Audit revolving fund. (a) There is established the audit revolving fund to be administered by the office of the auditor, into which shall be deposited:
(1) Reimbursement moneys received by any department, office, or agency of the State and its political subdivisions for financial audits;
(2) Moneys received by the auditor from any department, office, or agency of the State and its political subdivisions for audit costs payable by special funds, revolving funds, capital improvement funds, or trust funds;
(3) Legislative appropriations; and
(4) All interest and investment earnings credited to the assets of the fund.
(b) Moneys in the audit revolving fund shall be expended by the auditor to conduct audits of the State's departments, offices, agencies, and political subdivisions, audits of special, revolving, capital improvement, or trust funds, and for the services of certified public accountants contracted to conduct such audits. [L Sp 2003, c 4, pt of §1]
Structure Hawaii Revised Statutes
23-2 Auditor; appointment, tenure, removal.
23-3 Salary of the auditor and appropriations.
23-3.5 Reimbursement moneys for financial audits
23-7 Discovery of irregularities.
23-7.5 Audit recommendations; annual report.
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.
23-51 Proposed mandatory health insurance coverage; impact assessment report.
23-52 Assessment report; contents.
23-64 Composition; appointment.
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.
23-92 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.