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HRS §23-3.5

Reimbursement for Financial Audits

This section says that when a state or county department, office, or agency pays for part of a financial audit done by the state auditor, that department must send the money back to the auditor. The auditor then puts that money into a special fund. It is a short rule about how audit costs are repaid.

countiesstate agencies

The statute, as written — Reimbursement moneys for financial audits

When any part of the costs of financial audits conducted by or contracted for by the auditor are reimbursable by moneys appropriated to or generated by any department, office, or agency of the State or its political subdivisions, the affected department, office, or agency of the State or political subdivision shall transmit those cost reimbursements to the auditor. Moneys collected pursuant to this section shall be deposited in the audit revolving fund established by section 23-3.6. [L Sp 2003, c 4, pt of §1]
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.