HI SB102

Changes variance report requirements to compare the last completed fiscal year against the immediately preceding fiscal year, eliminating the requirement to estimate variances for the fiscal year in progress.

Requires variance reports to include percentage differences for budgeted vs. actual expenditures, positions, program sizes, and effectiveness levels, with narrative explanations required only for the last completed fiscal year.

Repeals the requirement for program memoranda to be submitted to the legislature before regular sessions of odd-numbered years.

Directs the state auditor to audit the variance reports submitted after July 1, 2016, and before the 2017 and 2018 legislative sessions, with findings due before the 2019 session.

Emphasizes the legislature's intent that variance reports be submitted annually rather than biennially, and extends these provisions to the judiciary budget.