Bill Text: HI HCR199 | 2011 | Regular Session | Introduced

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Bill Title: Requesting the State Auditor to perform a comprehensive audit of all special funds of the State.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-03-21 - (H) Referred to LMG, FIN, referral sheet 43 [HCR199 Detail]

Download: Hawaii-2011-HCR199-Introduced.html

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HOUSE OF REPRESENTATIVES	H.C.R. NO.	199
TWENTY-SIXTH LEGISLATURE, 2011
STATE OF HAWAII

HOUSE CONCURRENT

RESOLUTION

 

 

requesting the state auditor to perform a comprehensive audit of all special funds of the state.

 

 

 

     WHEREAS, special funds are dedicated or set aside by law for a specified object or purpose; and

 

     WHEREAS, the State's special funds support important specific programs, such as harbor improvements, health education, beach restoration, historic preservation, and tourism promotion; and

 

     WHEREAS, over the years, hundreds of special funds have been created to take care of special interests that might otherwise fail to get money in the budget that consists of general funds, and it is difficult to calculate how much is in all these special funds, because they are scattered throughout the state bureaucracy and often operate independently; and

 

     WHEREAS, the last comprehensive review of special funds was released in 1992 (and updated ten years ago in 2001), when the State Auditor was asked to look at all special funds, determine their usefulness, and recommend whether they should be closed; and

 

     WHEREAS, the report identified approximately 132 special funds and urged that many of them be repealed; however, most of the recommendations were ignored or rejected; and

 

     WHEREAS, certain multimillion-dollar special funds are not legally subject to being raided, such as the State Highway Fund, Harbor Special Fund, and Airport Revenue Fund; and

 

     WHEREAS, hundreds of other special funds hold hundreds of millions of dollars; and
     WHEREAS, the repeal of special funds would compel their associated programs to be evaluated and assessed regularly by the Legislature, thereby increasing financial transparency and accountability; and

 

     WHEREAS, the repeal of many special funds would infuse sorely needed moneys into the State's general fund, which can be used much more flexibly by the Legislature; and

 

     WHEREAS, in difficult economic and fiscal times, the State cannot afford to have millions of excess dollars in special funds when they might be used more wisely and effectively elsewhere; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Twenty-sixth Legislature of the State of Hawaii, Regular Session of 2011, the Senate concurring, that the State Auditor is requested to conduct a comprehensive audit of the special funds of the State, including the effectiveness of part III of chapter 37, Hawaii Revised Statutes, relating to budgetary control of special funds; and

 

     BE IT FURTHER RESOLVED that the State Auditor submit the comprehensive audit, including any proposed legislation, to the Legislature no later than 20 days prior to the convening of the Regular Session of 2012; and

 

     BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the State Auditor, Governor, Chief Justice of the Hawaii Supreme Court, Chairperson of the Board of Trustees of the Office of Hawaiian Affairs, and Director of Budget and Finance.

 

 

 

	OFFERED BY:	_____________________________

Report Title: 

Requesting the State Auditor to perform a comprehensive audit of all special funds of the State.