THE SENATE                           S.C.R. NO.            191
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                    SENATE  CONCURRENT
                        RESOLUTION

  REQUESTING THE AUDITOR TO CONDUCT A FINANCIAL AUDIT OF THE
    FORMER AND CURRENT STATE GOVERNMENT AND COUNTIES. 


 1        WHEREAS, the Legislature finds that there is an immediate
 2   need for a comprehensive, external financial audit of both
 3   former and current state and county governments; and
 4   
 5        WHEREAS, the goal of the financial audit is to ascertain
 6   the financial viability of state and county governments and to
 7   provide management reports which will lay the groundwork to
 8   reshape government for a new and improved way of doing
 9   business; and
10   
11        WHEREAS, the purpose of the financial audit is to verify
12   the financial standing of state and county governments, examine
13   the organization, management, and operation of state and county
14   programs, as well as identify any opportunities to reorganize,
15   consolidate, and eliminate duplicative functions; and
16   
17        WHEREAS, an additional purpose of the financial audit is
18   to provide a complete review of the cost-efficiency of state
19   and county agencies, including programs, services, and
20   activities conducted by the agencies; and
21   
22        WHEREAS, the Legislature also finds that a financial audit
23   of state and county governments will call attention to any
24   irregularities in the procurement process which have already
25   been demonstrated in the city and county's Ewa Villages housing
26   project, as well as improve government operations by
27   identifying existing problems or potential future problems
28   involving internal supervisory measures; and
29   
30        WHEREAS, the Legislature recognizes that any
31   irregularities in the procurement process or otherwise may have
32   originated under previous administrations; and
33   
34        WHEREAS, the Legislature finds that each audit should be
35   conducted by one or more independent auditors in order to
36   provide an outsider's view to determine whether reductions can

 
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                                  S.C.R. NO.            191
                                                        
                                                        

 
 1   be made in state and county spending and whether there are any
 2   irregularities which need to be addressed; and
 3   
 4        WHEREAS, the Auditor has the discretion to contract with
 5   one or more independent auditing firms to conduct the financial
 6   audit of Hawaii's former and current state and county
 7   governments; and
 8   
 9        WHEREAS, the Auditor may select the independent auditor or
10   auditors through competitive sealed bidding or proposals
11   pursuant to chapter 103D, Hawaii Revised Statutes; and
12   
13        WHEREAS, all departments, agencies, and offices of the
14   State and counties and any private organizations receiving
15   state or county funds shall fully cooperate with and provide
16   assistance in response to the Auditor's or independent
17   auditors' requests with respect to this audit; now, therefore,
18   
19        BE IT RESOLVED by the Senate of the Twentieth Legislature
20   of the State of Hawaii, Regular Session of 2000, the House of
21   Representatives concurring, that the Auditor is requested to
22   conduct a comprehensive, financial audit of both former and
23   current state and county governments beginning with former
24   Governor Ariyoshi's administration through the present
25   administration; and
26   
27        BE IT FURTHER RESOLVED that the Auditor and any affiliated
28   independent Auditor shall report its findings to the
29   Legislature and the Office of the Governor no later than twenty
30   days before the convening of the Regular Session of 2001; and
31   
32        BE IT FURTHER RESOLVED that certified copies of this
33   Concurrent Resolution be transmitted to the Governor, the
34   Mayors of the City and County of Honolulu, Maui, Hawaii, and
35   Kauai, and the Auditor.
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39                         OFFERED BY:  ____________________________