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Hawaii Revised Statutes

Haw. Rev. Stat. § 23-7 (2025)

  Discovery of irregularities

✓ laws through the 2025 session: the 2026 session is not included
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     §23-7  Discovery of irregularities.  In case the auditor at any time discovers evidence of any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds, or other improper practice of financial administration or if at any time it comes to the auditor's knowledge that any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of state funds or other improper practice of financial administration is contemplated but not consummated, in either case, the auditor shall forthwith transmit the facts to the legislature or any legislative interim committee then in existence, and the governor and the council of the political subdivision concerned.  The auditor shall in the auditor's annual report to the legislature make specific recommendations for the avoidance of the same in the future. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-36; HRS §23-7; gen ch 1985]

 

Revision Note

 

  "Council" substituted for "city council or board of supervisors".

 

 

Notes of Decisions
Cited in 2 cases, 1963–2014 · leading case: Kellberg v. Yuen., 319 P.3d 432 (Haw. 2014).
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Kellberg v. Yuen., 319 P.3d 432 (Haw. 2014). “In Count II, Kellberg alleged that he was entitled to a declaratory judgment regarding “the application of the [County Code] to SUB-05-00064 and [the Planning Director’s] arbitrary decision to disregard the limitations of Section 23-67 and to create seven (7) lots out of one in…”
In re Taxes, Aiea Dairy, Ltd., 380 P.2d 156 (Haw. 1963). “No return is contemplated in tbe marketing of perishable agricultural products, yet a commercial agent is no less a bailee for “dumping” ratber than returning such goods to tbe producers.”
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