§157-15 - Audit of books and accounts. - Hawaii Statutes

     §157-15  Audit of books and accounts.  The board of agriculture may examine and audit the books and accounts of licensed producers, producer-distributors, and distributors for the purpose of determining how payments to producers and producer-distributors are computed, whether the amounts of the payments are fair, or whether any provisions of this chapter affecting such payments, directly or indirectly, have been or are being violated.  The board may also examine and audit the costs of the production, handling, processing, distribution, and marketing of milk as they may affect such payments, directly or indirectly.  The board shall conduct a monthly audit with Federal Milk Marketing Order specifications which examines and verifies milk utilization by the processing plants.  The board may also contract for an independent audit with Federal Milk Marketing Order specifications to examine and verify milk utilization by the processing plants at least once during the fiscal year for each processor when:

     (1)  A class I milk only situation exists; and

     (2)  Milk is utilized for other than class I purposes or rejected for reasons other than antibiotics, high temperature, low cryoscope, off-flavor, somatic cell count, or as determined necessary by the board.

The audit report for each processing plant shall be made available after completion. [L 1967, c 260, §8; HRS §157-15; am L 1988, c 25, §2; am L 1994, c 144, §2]