§23-4  Duties.  (a)  The auditor shall
conduct postaudits of the transactions, accounts, programs, and performance of
all departments, offices, and agencies of the State and its political
subdivisions.  The postaudits and all examinations to discover evidence of any
unauthorized, illegal, irregular, improper, or unsafe handling or expenditure
of state funds or other improper practice of financial administration shall be
conducted 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 deems
necessary or as may be required by the legislature for the purpose of
certifying to the accuracy of all financial statements issued by the respective
accounting officers and of determining the validity of expenditures of state or
public funds.



(b)  Each department, office, or agency of the
State or political subdivision thereof that is the subject of an audit
performed pursuant to this chapter shall provide updates on its progress in
implementing the recommendations made by the auditor, at intervals prescribed
by the auditor.



(c)  The auditor, in conducting postaudits, to
the extent practicable and applicable to the audit scope and objectives,  shall
review and assess the audited agency's rules as defined in section 91-1. [L Sp
1959 1st, c 14, pt of §1; Supp, §2-32; HRS §23-4; am L 1975, c 130, §2; am L
1979, c 42, §1 and c 216, §3; gen ch 1985; am L 1990, c 21, §1; am L 1994, c
279, §1; am L 2008, c 36, §2]