HOUSE OF REPRESENTATIVES |
H.R. NO. |
69 |
TWENTY-NINTH LEGISLATURE, 2018 |
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STATE OF HAWAII |
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HOUSE RESOLUTION
requesting a management audit of the special land and development fund and the operating budget of the land division of the department of land and natural resources.
WHEREAS, the special land and development fund administered by the Department of Land and Natural Resources was originally established as a special fund into which was deposited all proceeds of the sale of public lands and all rents from leases, licenses, and permits derived from public lands and whose uses related to the management of public lands; and
WHEREAS, over the years, both the authorized uses and revenue sources of the special fund have been amended such that it is now difficult to determine, pursuant to section 37-52.3, Hawaii Revised Statutes, the need that the special fund now serves; the nexus, if any, between the benefits sought and charges made upon the program users or beneficiaries; or whether the special fund now serves as an automatic means of program support that is removed from the normal budget and appropriation process; and
WHEREAS, on the other hand, in 2000, the Department of Land and Natural Resources proposed to change the means of financing the operating budget of the Land Division from general funds to special funds to generate general fund savings and improve the fiscal management of the programs and funding mechanisms of the department; and
WHEREAS, questions arise as to whether financing the Land Division through special funds has effectively shielded the division from the normal budget and appropriation process; now, therefore,
BE IT RESOLVED by the House of Representatives of the Twenty-ninth Legislature of the State of Hawaii, Regular Session of 2018, that the Auditor is requested to conduct a management audit of:
(1) The special land and development fund administered by the Department of Land and Natural Resources using the criteria set forth under section 37-52.3, Hawaii Revised Statutes; provided that the audit also covers the income and expenditures of the fund for the five-year fiscal period from 2014 to 2018; and
(2) The operating budget of the Land Division of the Department of Land and Natural Resources to determine whether efficiencies and savings have been realized by the change in the means of financing the division's operating budget from general funds to special funds; and
BE IT FURTHER RESOLVED that the Auditor is requested to submit a report of findings and recommendations, including any proposed legislation, to the Legislature not later than twenty days prior to the convening of the Regular Session of 2019; and
BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Chair of the Board of Land and Natural Resources and the Auditor.
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OFFERED BY: |
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Audit