HI SB2721

Amends Chapter 342G of Hawaii Revised Statutes to establish a risk-based audit selection process for the deposit beverage container program operated by the department of health.

Department shall develop risk assessment criteria considering transaction amounts, prior audit findings, and audit frequency to select distributor and redemption center reports for periodic audit.

Requires distributors to submit monthly distribution reports with supporting documentation (invoices, shipping documents, point-of-sale reports) and conduct independent audits for fiscal years ending in odd numbers.

Mandates all distributors develop and submit internal control processes for approval to ensure accurate monthly reporting, and requires all redemption centers to install reverse vending machines or other department-approved mechanical or electronic devices.

Takes effect July 1, 2050.