HomeMy WebLinkAboutRES 548 Draft 01 2022-2024
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, Hawaiʻi 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 HAWAIʻI 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:
The allocation and utilization of funds, particularly with regard to the travel budget of the Department of Liquor Control, Liquor Commission, and Liquor Control Adjudication Board;
Compliance with Section 281-17.5, Hawai‘i Revised Statutes, concerning the direct and proportionate relationship between the fees collected and expenses incurred; and
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
County of Hawai‘i
Hilo, Hawai‘i
ROLL CALL VOTE
AYES
NOES
ABS
EX
EVANS
GALIMBA
I hereby certify that the foregoing RESOLUTION was by
the vote indicated to the right hereof adopted by the COUNCIL of the
County of Hawai‘i on _____________________________________.
INABA
KAGIWADA
KĀNEALI‘I-KLEINFELDER
KIERKIEWICZ
ATTEST:
KIMBALL
LEE LOY
VILLEGAS
Reference:
COUNTY CLERK CHAIRPERSON & PRESIDING OFFICER
RESOLUTION NO.