§323F-22 Annual audit and report; disclosure of revenue projections; internal performance audit. (a) The corporation shall engage a certified public accountant to conduct an annual audit of its financial affairs, books, and records in accordance with generally accepted accounting principles. The corporation, in consultation with a regional system board, may permit or require a regional system board to retain an audit firm to conduct an independent audit of the regional system. Each regional system board shall submit the results of the annual audit to the corporation board within one hundred twenty days after the close of the regional system board's fiscal year. The corporation shall submit to the governor and the legislature, within one hundred fifty days after the close of the corporation's fiscal year, a report that shall include the audited financial report for that fiscal year for the corporation and each regional system board.
(b) In addition to the submittal of the audit required under subsection (a), the corporation, in cooperation with the regional system boards, shall submit a report to the legislature at least twenty days prior to the convening of each regular session that shall include but not be limited to:
(1) The projected revenues for each health care facility;
(2) A list of all proposed capital improvement projects planned for implementation during the following fiscal year; and
(3) All reports submitted by regional public health facility management advisory committees pursuant to section 323F-10(c).
(c) The regional system boards shall prepare a report for inclusion with the corporation's annual report and audit.
(d) There shall be an annual internal audit of the management and operations of the corporation and regions. The corporation, in cooperation with the regional system boards, shall submit a report to the legislature at least twenty days prior to the convening of each regular session on the results of the annual internal audit of the management and operations of the corporation and regions. [L 1996, c 262, pt of §2; am L 2007, c 290, §31; am L 2009, c 182, §15]
Structure Hawaii Revised Statutes
323F. Hawaii Health Systems Corporation
323F-2 Hawaii health systems corporation.
323F-3 Corporation board. §323F-3 Corporation board.
323F-3.5 Regional system boards.
323F-4.5 Captive insurance board.
323F-5 Disclosure of interests.
323F-5.5 Criminal history record checks.
323F-7 Duties and powers of the corporation and regional system boards.
323F-7.6 Transition of Hawaii health systems regional system or health facility to a new entity.
323F-8 Chief executive officer; exempt positions.
323F-8.5 Regional chief executive officer; exempt position.
323F-10 Regional public health facility management advisory committees.
323F-10.5 Executive public health facility management advisory committee; establishment.
323F-11 Executive branch; noninterference.
323F-12 Public-private partnership.
323F-22 Annual audit and report; disclosure of revenue projections; internal performance audit.
323F-23 Exemption from taxation.
323F-25 Regional system board; community hospitals; community health centers; collaboration.
323F-31 Maintenance of services.
323F-32 Acquisition of Kahuku hospital.
323F-33 Hawaii Medical Center-East; affiliation; acquisition.
323F-34 Tobacco and electronic smoking devices use prohibited.
323F-54 Real property; terms and conditions.
323F-55 Transfer or assignment of other business assets.
323F-57 Employment, wages, and benefits.