HomeMy WebLinkAboutRES 548 Draft 01 2022-2024 •
COUNTY OF HAWAII '+� �.':' � • STATE OF HAWAII
RESOLUTION NO. 548 24
A RESOLUTION REQUESTING THE OFFICE OF THE COUNTY AUDITOR TO
CONDUCT A FINANCIAL AUDIT OF THE DEPARTMENT OF LIQUOR CONTROL
TO ENSURE THE EFFICIENT ALLOCATION AND UTILIZATION OF FUNDS IN
COMPLIANCE WITH SECTION 281-17.5, HAWAI`I REVISED STATUTES.
WHEREAS, the Department of Liquor Control operates on a self-funded basis, relying
on fees collected by the Liquor Commission; and
WHEREAS, Section 281-17.5, Hawai`i Revised Statutes, mandates that fees collected
by the Liquor Commission must have a direct and proportionate relationship to costs and
expenses of the Liquor Commission; and
WHEREAS,recent discussions during the departmental budget and program review at
the Special Meeting of the Committee on Finance have failed to instill confidence that statutory
requirements regarding liquor fees are being adhered to; and
WHEREAS,the travel budget for the Department of Liquor Control, Liquor Commission,
and Liquor Control Adjudication Board is notably high, with an estimated budget of$124,000 for
fiscal year 2023-2024 and for the next three fiscal years; and
WHEREAS,the Mayor's budget for fiscal year 2024-2025 had raised concerns during
the Council's budget hearings as to the spending patterns of the Department of Liquor Control,
Liquor Commission, and Liquor Control Adjudication Board, particularly in relation to the
allocation of funds for travel expenses; now,therefore,
BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAI`I that the
Office of the County Auditor is hereby requested to conduct a financial audit of the Department
of Liquor Control.
BE IT FURTHER RESOLVED that the audit shall specifically focus on:
(1) The allocation and utilization of funds,particularly with regard to the travel budget
of the Depaitiiient of Liquor Control, Liquor Commission, and Liquor Control
Adjudication Board;
(2) Compliance with Section 281-17.5, Hawai`i Revised Statutes, concerning the direct
and proportionate relationship between the fees collected and expenses incurred;
and
(3) Any other pertinent issues affecting the transparency and accountability of the
Department of Liquor Control.
BE IT FURTHER RESOLVED that the Office of the County Auditor shall submit a
comprehensive report of its findings and recommendations to the Council within 120 days of
completion of the audit.
BE IT FINALLY RESOLVED that the County Clerk shall transmit a copy of this
resolution to the Honorable Mayor Mitchell D. Roth, Director of Liquor Control Gerald Takase,
and County Auditor Tyler J. Benner.
Dated at , Hawai`i, this day of , 20 .
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAI`I
COUNTY COUNCIL ROLL CALL VOTE
County of Hawai`i AYES NOES ABS EX
Hilo, Hawai`i EVANS
GALIMBA
I hereby certify that the foregoing RESOLUTION was by INABA
the vote indicated to the right hereof adopted by the COUNCIL of the KAGIWADA
County of Hawai`i on
KANEALI`I-KLEINFELD ER
KIERKIEWICZ
ATTEST: KIMBALL
LEE LOY
VILLEGAS
Reference: C-919/GOEAC
COUNTY CLERK CHAIRPERSON&PRESIDING OFFICER RESOLUTION NO. 548 24
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