HI HB517

Amends section 23-5, Hawaii Revised Statutes to clarify that the state auditor may examine all accounts, books, records, files, papers, and documents of any state department, office, agency, or political subdivision notwithstanding any other law to the contrary.

Requires the Department of Taxation to provide the auditor access to tax returns upon written request, but only to the extent necessary and relevant to the scope of the comprehensive annual financial report audit of the State.

Designates tax return information provided to the auditor by the Department of Taxation as working papers of the auditor pursuant to section 23-9.5.

Takes effect on July 1, 2114.