HI HB2420

Amends Chapter 23 of Hawaii Revised Statutes to add two new sections governing auditor conduct and procedures.

Requires auditors to provide audited agencies with a draft audit report containing findings and recommendations at least 30 days before the exit interview is conducted.

Mandates auditors follow best auditing practices and standards when obtaining testimonial evidence from individuals.

Requires auditors who record interviews to provide advance written notice to the individual and their agency, deliver a copy of the recording within five business days, and allow the individual or agency to record the interview themselves.

Takes effect upon approval.