Exempts small beverage distributors from independent audits and revises audit requirements.

This bill modifies the independent audit requirements for deposit beverage distributors in Hawaii. Distributors who handle fewer than two million deposit beverage containers annually are exempt from audits. Distributors handling at least two million but fewer than 75 million containers must audit years ending in four or nine. Distributors handling 75 million or more must audit years ending in odd numbers. The Department of Health must develop a risk-based audit process considering factors like transaction amounts and prior audit findings.

Exempts small beverage distributors from independent audits and revises audit requirements.

This bill modifies the independent audit requirements for deposit beverage distributors in Hawaii. Distributors who handle fewer than two million deposit beverage containers annually are exempt from audits. Distributors handling at least two million but fewer than 75 million containers must audit years ending in four or nine. Distributors handling 75 million or more must audit years ending in odd numbers. The Department of Health must develop a risk-based audit process considering factors like transaction amounts and prior audit findings.