HI SB191

Requires the Department of Budget and Finance to provide annual accounting reports by January 1 of each year detailing all public land trust receipts, including from the University of Hawaii, in cooperation with the Department of Land and Natural Resources.

Mandates reporting include total gross receipts, amounts transferred to Office of Hawaiian Affairs, amounts retained by the State, account destinations, land parcel identification, responsible departments/agencies, and explanations for any transfers less than 20 percent of gross receipts.

Requires the Department of Budget and Finance to consult with the Office of Hawaiian Affairs on accounting methodology and provide a 30-day review period for OHA written response before finalizing reports, with OHA responses published as report addendums.

Establishes a full-time public land trust reporting and accountability officer position within the Department of Budget and Finance beginning fiscal year 2020-2021, with separate budget line item funding requested annually.

Takes effect on December 31, 2050.