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+flOSy <br /> ~ <br /> ~ CONSTANCE R. KIRIU <br /> AL KONISHI ~~k. <br /> Counls Clerk 1~; - ; hegislo(Ive .4udilor <br /> .:...,'•'•i <br /> JAYMENDE h'`o°"'+ 2ppy flPR 7 fl~ 11 29 <br /> Depul}° Connly Clerk <br /> County of Hawai `i ~ _ ;i <br /> Office of the County Clerk COUi,1T' ~ '~'~~~-''`.''"~'I <br /> 25.1 upuni Slreel <br /> llf[n. Flnwai'i 96720 <br /> Telephone: B08) 9h1-838( hdcsimfle: (SOR1 96/-8572 <br /> April 6, 2004 <br /> <br /> TO: Aaron S. Y. Chung, Chair <br /> and Members of the Committee on Finance <br /> FROM: Constance R. KiriuC,(,~ <br /> Legislative Auditor <br /> RE: Shipper's Wharf Committee Trust Fund <br /> Bill No. 189 Establishing the Shipper's Wharf Committee Trust Fund <br /> On December 16, 2003, the Committee on Finance deferred Bill No. 189, relating to the establishment of <br /> the Shipper's Wharf Committee Trust Fund, and requested further research be conducted by the <br /> Legislative Auditor's Office. <br /> <br /> The subject matter was approached from three angles: (1) intent of the Hawai i County Charter, <br /> (2) accounting and auditing, and (3) liabilities and risk management. To aid the reader, this report is <br /> organized to provide a chronology of the Shipper's Wharf Committee, applicable statutory information on <br /> <br /> trusts, an analysis of the issues, and findings and recommendations. <br /> Should you have any questions or wish to review documents listed in the footnotes, please feel free to <br /> contact me. <br /> Att. <br /> Comm. No. 42 3.3 <br /> Ref. To: ~L <br /> Ref. faro A _ <br /> <br />