Relating To The Confidentiality Of The Auditor's Work.
Impact
If passed, HB2419 would significantly affect the processes around audits and investigations conducted by the auditor's office. By mandating the disclosure of information to investigating committees after audit reports are finalized, the bill aims to bolster oversight and ensure that audit findings can be scrutinized further, making it easier for legislative committees to carry out their responsibilities effectively. This could lead to an increased level of accountability among public officials and improve public trust in financial oversight.
Summary
House Bill 2419 addresses the confidentiality of the auditor's work in the State of Hawaii by amending Section 23-9.5 of the Hawaii Revised Statutes. The primary aim of this bill is to outline the circumstances under which an auditor must disclose their working papers and other relevant documents. The bill specifies that auditors are not required to disclose such working papers unless requested by an investigating committee after the final audit report has been issued. This change is intended to enhance the transparency of the auditor's findings and uphold the interest of accountability in governmental processes.
Contention
However, the proposed measure may also spark debate regarding the balance between confidentiality and transparency. Some stakeholders may argue that the disclosure of working papers could compromise the integrity of audits or deter auditors from conducting thorough investigations due to fears that their internal documentation could be publicly disclosed. The discussion surrounding this bill may focus on the necessity of maintaining some level of confidentiality while advocating for greater transparency in the auditing process.