Bill > SB3138

This bill modifies the requirements for independent audits of deposit beverage distributors under Hawaii's Deposit Beverage Container Program, aiming to reduce financial burdens on smaller businesses. Previously, all distributors were required to obtain independent audits for years ending in odd numbers, a measure implemented to increase accountability following accounting exceptions found in previous audits. Now, distributors who distribute at least 75 million deposit beverage containers annually must obtain an independent audit for the year following a calendar year ending in an even number. Those distributing between 5 million and 75 million containers must obtain audits for the year following a calendar year ending in four or nine. Distributors handling fewer than 5 million containers are exempt. The bill also specifies that these independent audits must at least assess the accuracy of inventory reports and payments to the department, verify the accuracy of fees collected from other distributors and dealers, include a certification of accuracy by the auditor, and be submitted to the department by September 30th of the following year. Additionally, the bill defines "distribute" to mean manufacturing or importing and selling beverages in deposit containers, and it updates existing law to include a web-based system for online report submission by distributors. This Act is set to take effect on January 30, 2050.

Budget and Finance, Health and Social Services

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=3138&year=2026