Hawaii tourism authority; audit
HRS §23-13
in effect23-13. Hawaii tourism authority; audit
(a) The auditor shall conduct at least every five years a management and financial audit of all contracts or agreements awarded by the Hawaii tourism authority to a major contractor to determine if the authority and its major contractors are in compliance with all relevant programmatic and financial requirements. The first audit shall be conducted within one year of July 1, 2002. These audits shall include but not be limited to a review of the following:
(1) The responsibilities, services, and activities of
all major contractors;
(2) The propriety of expenditures;
(3) Compliance by all major contractors with any laws
and rules that may be in effect;
(4) The management and oversight of all major
contractors by the authority; and
(5) Any additional audit issues that the auditor
deems appropriate.
(b) The authority and any private companies or
agencies receiving state funds shall fully cooperate with and provide
assistance to the auditor as needed with respect to its audit, and shall
respond promptly to the auditor's requests in conducting this audit, including
providing for records and other information requested in the course of the
audit.
(c) The authority shall compensate the auditor
for expenditures incurred by the auditor in conducting the management and
financial audit.
(d) The auditor shall submit its findings and
recommendations to the legislature no later than twenty days before the
convening of the regular session following the year in which the audit is
conducted.
(e) For purposes of this section, "major
contractor" means any contractor to whom a contract or agreement has been
awarded that is valued in excess of $15,000,000.
[L 2002, c 143, §1]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0023/HRS_0023-0013.htmFetched: 11/10/2026