HI HB205

Amends Hawaii Revised Statutes Section 138-7 to require the state auditor to conduct a review of the wireless enhanced 911 fund beginning in 2014 and every five years thereafter for as long as the fund exists.

Auditor must evaluate the fund using criteria from Section 37-52.3 regarding special funds and submit findings to the legislature at least 20 days before the start of the regular session following each required review.

Directs the auditor to conduct a comprehensive financial and management audit addressing nine specific issues including the board's role, county budget priorities, costs reimbursable from the fund, legislative oversight mechanisms, and surcharge adequacy.

Maintains existing requirements for the wireless enhanced 911 board to request independent audited reports demonstrating cost recovery and to select a third-party auditor every two years to ensure fund management compliance.