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Hawaii Revised Statutes

Haw. Rev. Stat. § 23-5 (2025)

  Auditor; powers

✓ laws through the 2025 session: the 2026 session is not included
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     §23-5  Auditor; powers.  (a)  The auditor may examine and inspect all accounts, books, records, files, papers, and documents and all financial affairs of every department, office, agency, and political subdivision; provided that:

     (1)  Upon written request by the auditor, the department of taxation shall provide to the auditor access to tax returns but only to the extent necessary and relevant to the scope of the comprehensive annual financial report audit of the State; and

     (2)  Tax return information provided to the auditor by the department of taxation pursuant to paragraph (1) shall be considered working papers of the auditor pursuant to section 23-9.5.

     (b)  The auditor may cause search to be made and extracts to be taken from any account, book, file, paper, record, or document in the custody of any public officer without paying any fee for the same; and every officer having the custody of the accounts, books, records, files, papers, and documents shall make such search and furnish such extracts as thereto requested.

     (c)  The auditor may issue:

     (1)  Subpoenas compelling at a specified time and place the appearance and sworn testimony of any person whom the auditor reasonably believes may be able to provide information relating to any audit or other investigation undertaken pursuant to this chapter; and

     (2)  Subpoenas duces tecum compelling the production of accounts, books, records, files, papers, documents, or other evidence, which the auditor reasonably believes may relate to an audit or other investigation being conducted under this chapter.

Upon application by the auditor, obedience to the subpoena may be enforced by the circuit court in the county in which the person subpoenaed resides or is found in the same manner as a subpoena issued by the clerk of the circuit court. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-33; HRS §23-5; gen ch 1985; am L 2000, c 275, §1; am L 2014, c 136, §2]

 

 

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2000–2023 · leading case: Off. of Hawaiian Affairs v. Kondo., 528 P.3d 243 (Haw. 2023).
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Off. of Hawaiian Affairs v. Kondo., 528 P.3d 243 (Haw. 2023). · cites it 62× “The Office of the Auditor believes HRS § 23-5 empowers it to receive all records of an auditee, even attorney-client communications.”
Kellberg v. Yuen., 319 P.3d 432 (Haw. 2014). · cites it 10× “8 The County Defendants noted that pursuant to County Code § 23-5, any person aggrieved by the Director’s decision “may, within thirty days after the director’s decision, appeal the decision to the board of appeals.”
In re the Arbitration Between Bank of Hawaii & DeYoung, 992 P.2d 42 (Haw. 2000). “As described above, a debtor’s rights in collateral may be involuntarily transferred by way of garnishment.”
Haw. Rev. Stat. § 23-5(a): 1 case
Off. of Hawaiian Affairs v. Kondo., 528 P.3d 243 (Haw. 2023). “The Office of the Auditor believes HRS § 23-5 empowers it to receive all records of an auditee, even attorney-client communications.”
Haw. Rev. Stat. § 23-5(c): 1 case
Off. of Hawaiian Affairs v. Kondo., 528 P.3d 243 (Haw. 2023). “The Office of the Auditor believes HRS § 23-5 empowers it to receive all records of an auditee, even attorney-client communications.”
Haw. Rev. Stat. § 23-5(c)(2): 1 case
Off. of Hawaiian Affairs v. Kondo., 528 P.3d 243 (Haw. 2023). “The Office of the Auditor believes HRS § 23-5 empowers it to receive all records of an auditee, even attorney-client communications.”
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