REPORT TITLE:
Auditor; Confidentiality


DESCRIPTION:
Clarifies the legislative auditor's "working papers privilege."
(HB2920 HD1)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        2920
HOUSE OF REPRESENTATIVES                H.B. NO.           H.D. 1
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE AUDITOR.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  Section 23-9.5, Hawaii Revised Statutes, is
 
 2 amended to read as follows:
 
 3      "[[]23-9.5[]  Confidentiality.] Working papers privilege
 
 4 and confidentiality.  (a)  The auditor shall not be required to
 
 5 disclose any working papers[.] or the contents thereof, in any
 
 6 form, to any person or in response to any judicial,
 
 7 quasijudicial, or administrative process or order.  For the
 
 8 purposes of this section, "working papers" means the notes,
 
 9 internal memoranda, and records of work [performed] produced by
 
10 the auditor on audits and other investigations undertaken
 
11 pursuant to this chapter, including any and all project evidence
 
12 collected and developed by the auditor.
 
13      (b)  The auditor's working papers privilege does not cease
 
14 upon issuance by the auditor of any audit report, study, or
 
15 public document.  The auditor's working papers privilege extends
 
16 to all working papers collected by, reviewed by, or provided to
 
17 the auditor, its appointed officials, employees, consultants, and
 
18 independent contractors in the course of their duties to
 
19 investigate, audit, or produce reports.
 

 
Page 2                                                     2920
                                     H.B. NO.           H.D. 1
                                                        
                                                        

 
 1      (c)  The auditor's working papers privilege shall be
 
 2 recognized pursuant to the Hawaii rules of evidence under chapter
 
 3 626, the Hawaii rules of penal procedure, and the Hawaii rules of
 
 4 civil procedure.
 
 5      (d)  If the auditor is compelled by any person or legal
 
 6 process or order to disclose any working papers or the contents
 
 7 thereof, in any form, the auditor, its appointed officials,
 
 8 employees, consultants, and independent contractors in the course
 
 9 of their duties to investigate, audit, or produce reports, shall
 
10 be released from any liability and all claims resulting from that
 
11 disclosure."
 
12      SECTION 2.  Statutory material to be repealed is bracketed.
 
13 New statutory material is underscored.
 
14      SECTION 3.  This Act shall take effect upon its approval.