§23-7 Discovery of irregularities. In case the auditor at any time discovers evidence of any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds, or other improper practice of financial administration or if at any time it comes to the auditor's knowledge that any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds or other improper practice of financial administration is contemplated but not consummated, in either case, the auditor shall forthwith transmit the facts to the legislature or any legislative interim committee then in existence, and the governor and the council of the political subdivision concerned. The auditor shall in the auditor's annual report to the legislature make specific recommendations for the avoidance of the same in the future. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-36; HRS §23-7; gen ch 1985]
Revision Note
"Council" substituted for "city council or board of supervisors".
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.