§23-4  Duties.  (a)  The auditor shallconduct postaudits of the transactions, accounts, programs, and performance ofall departments, offices, and agencies of the State and its politicalsubdivisions.  The postaudits and all examinations to discover evidence of anyunauthorized, illegal, irregular, improper, or unsafe handling or expenditureof state funds or other improper practice of financial administration shall beconducted at least once in every two years after the close of a fiscal year,and at any other time or times during the fiscal year as the auditor deemsnecessary or as may be required by the legislature for the purpose ofcertifying to the accuracy of all financial statements issued by the respectiveaccounting officers and of determining the validity of expenditures of state orpublic funds.

(b)  Each department, office, or agency of theState or political subdivision thereof that is the subject of an auditperformed pursuant to this chapter shall provide updates on its progress inimplementing the recommendations made by the auditor, at intervals prescribedby the auditor.

(c)  The auditor, in conducting postaudits, tothe extent practicable and applicable to the audit scope and objectives,  shallreview and assess the audited agency's rules as defined in section 91-1. [L Sp1959 1st, c 14, pt of §1; Supp, §2-32; HRS §23-4; am L 1975, c 130, §2; am L1979, c 42, §1 and c 216, §3; gen ch 1985; am L 1990, c 21, §1; am L 1994, c279, §1; am L 2008, c 36, §2]