HRS §23-7
Auditor must report financial problems
If the auditor finds or hears about any misuse of state money or bad financial practices, the auditor must tell the legislature, the governor, and the local council right away. The auditor also must suggest in the annual report how to avoid such problems later.
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The statute, as written — 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]
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