HI SB2998

Requires the Department of Health to develop a risk-based process to select deposit beverage distributor and redemption center reports for periodic audit.

Department may hire personnel or external consultants to perform audits and must consider risk factors including transaction amounts, prior audit findings, and audit frequency.

Requires deposit beverage distributors to submit monthly or semi-annual distribution reports with supporting records such as invoices, shipping documents, and point-of-sale reports.

Department must conduct risk assessments using analytics and trend analyses to identify distributors and redemption centers with unusual fluctuations.

All deposit beverage distributors must develop an internal control process approved by the program to ensure accurate reporting and maintain adequate records, and must obtain independent audits for years ending in odd numbers.