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HRS §147-114

Fees for audits and where the money goes

The department sets and collects fees for audit and certification services. Fees are based on agreements with federal or other agencies, or by rule. The department can also charge for travel and unusual costs. All fees and expenses go into the state's general fund.

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The statute, as written — Fees and deposit of moneys

(a) The department shall fix, assess, and collect fees for the audit and certification services provided under this part. The fees shall be as established under cooperative agreement with the United States Department of Agriculture or other governmental agencies or, if not applicable, as established by rule under section 147-7. The department may also charge an amount necessary to cover all costs of traveling expenses and extraordinary services when the performance of the services involves unusual cost in their performance. (b) Except for fees collected by the department pursuant to part VII, all fees and expenses collected by the department pursuant to this part shall be deposited with the director of finance to the credit of the general fund.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.