Hawaii Revised Statutes 342G-107 – Management and financial audit
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Terms Used In Hawaii Revised Statutes 342G-107
- Auditor: means the office of the auditor. See Hawaii Revised Statutes 342G-101
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of health. See Hawaii Revised Statutes 342G-101
- Deposit beverage: means beer, ale, or other drink produced by fermenting malt, mixed spirits, mixed wine, tea and coffee drinks regardless of dairy-derived product content, soda, or noncarbonated water, and all nonalcoholic drinks in liquid form and intended for internal human consumption that is contained in a deposit beverage container. See Hawaii Revised Statutes 342G-101
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Program: means the particular combination of waste management methods selected by each county and designed to achieve the objectives of the state and county integrated solid waste management plans. See Hawaii Revised Statutes 342G-1
The auditor shall conduct a management and financial audit of the program for fiscal years 2004-2005 and 2005-2006, and for each fiscal year thereafter ending in an even-numbered year. The auditor shall submit the audit report, including the amount of unredeemed refund value and recommendations, to the legislature and the department no later than twenty days prior to the convening of [the] next regular session. The costs incurred by the auditor for the audit shall be reimbursed by the deposit beverage container program special fund. The auditor may contract the audit services of a third party to conduct the audit.