Hawaii Revised Statutes Division 1. Government § 138-7

(a) During any period in which a 911 surcharge is imposed upon customers, the board may request an audited report prepared by an independent certified public accountant that demonstrates that the request for cost recovery from public safety answering points and communications service providers recovers only costs and expenses directly related to the provision of 911 service as authorized by this chapter. The cost of the audited reports shall be considered expenses of the board. The board shall prevent public disclosure of proprietary information contained in the audited report, unless required by court order or appropriate administrative agency decision.

(b) The board shall select an independent third party to audit the fund every two years to determine whether the fund is being managed in accordance with this chapter. The board may use the audit to determine whether the amount of the surcharge assessed on each communications service connection is required to be adjusted. The costs of the audit shall be an administrative cost of the board recoverable from the fund.