Bill Text: HI HB314 | 2022 | Regular Session | Introduced
Bill Title: Relating To Mandatory Reporting.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2021-12-10 - Carried over to 2022 Regular Session. [HB314 Detail]
Download: Hawaii-2022-HB314-Introduced.html
HOUSE OF REPRESENTATIVES |
H.B. NO. |
314 |
THIRTY-FIRST LEGISLATURE, 2021 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to mandatory reporting.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
PART I
SECTION 1. The legislature finds that the organizations and individuals contracted by state agencies to provide health or human services are sometimes the only people associated with the State that have regular and direct contact with the beneficiaries of those services. This contact allows for observations of beneficiaries and at times reveals criminal acts, exploitation of public services, or even abuse. For example, a provider of services related to a housing assistance program may witness neglect or other forms of child abuse. However, that provider is under no legal obligation to report those observations.
The purpose of this part is to require
that if a provider of health or human services witnesses a violation of law or rule,
that provider shall report the violation so that investigators may follow up
and prevent further injury or other detrimental actions. By making reporting mandatory, this measure will help to ensure the
protection of Hawaii's most vulnerable residents.
SECTION 2. Chapter 103F, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:
"§103F- Provider duty to report violations. (a) If any provider or employee of a provider
observes the violation of any law or rule while fulfilling a contract awarded pursuant
to this chapter, that provider shall report the violation to the purchasing agency
within twenty-four hours.
(b) Failure
to report any observed violation as required by subsection (a) shall be grounds
for termination of the contract, amendment of the contract to reduce the payment
to the provider, or any other remedy authorized by rules adopted pursuant to section
103F-408.
(c) This
section shall not be construed to require any provider or employee of a provider
to obtain knowledge or skills beyond that which is required to fulfill the contract."
PART II
SECTION 3. The purpose of this part is to ensure that entities
that receive funds from the department of health or department of human service
use those funds responsibly.
SECTION 4. Chapter 103F, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:
"§103F- Annual financial reports. (a)
Every provider shall annually file with the department to which the purchasing
agency is attached a report for its most recently completed fiscal year as follows:
(1) If the provider
files a Form 990, 990-EZ, or 990-PF with the Internal Revenue Service, the annual
report shall be a copy of that Form 990, 990-EZ, or 990-PF; and
(2) If a provider files
a Form 990N or is not required to file a Form 990, 990-EZ, or 990-PF with the
Internal Revenue Service, the annual report shall contain all information
prescribed by the department to which the purchasing agency is attached; provided
that, if the provider is required to file a Form 990-T with the Internal
Revenue Service, the provider's annual report shall also include a copy of that
Form 990-T.
(b) The annual report for a provider that files a Form
990, 990-EZ, or 990-PF shall be electronically submitted to the department to which
the purchasing agency is attached within ten business days of the date that the
provider files the form with the Internal Revenue Service. Not later than the fifteenth day of the fifth
month following the close of its fiscal year, the annual report for a provider
that files a Form 990-N or that is not required to file a Form 990, 990-EZ, or
990-PF shall be electronically submitted to the department to which the purchasing
agency is attached.
(c) An authorized officer or agent of the provider
shall sign the annual report and shall certify that the statements therein are
true and correct to the best of the officer's or agent's knowledge, subject to
penalties imposed by section 710‑1063.
(d) A provider that has obtained an extension of
time to file a Form 990, 990-EZ, or 990-PF from the Internal Revenue Service
shall provide a copy to the department to which the purchasing agency is attached
within twenty days after the copy is requested by that department.
(e) The department to which the purchasing agency is
attached shall accept, under conditions prescribed by that department, a copy
or duplicate original of financial statements, reports, or returns filed by the
provider with the Internal Revenue Service or another state having requirements
similar to the provisions of this section; provided that the department may
prescribe the form of the annual financial report for charitable organizations
that file the Form 990-N with the Internal Revenue Service, or that are not
required to file a Form 990, 990-EZ, or 990-PF with the Internal Revenue
Service.
(f) A provider required to obtain an audit report
by a governmental authority or a third party shall include with its annual report
an audit report, prepared by a certified public accountant in accordance with generally
accepted accounting principles.
(g) If an annual report required under this
section is not filed, taking into account any extension of time for filing,
unless the failure is shown to be due to reasonable cause, a late filing fee of
$20 shall be imposed for each day the violation continues; provided that the
total amount imposed under this subsection shall not exceed $1,000.
(h) Every provider subject to this section shall
keep true fiscal records that shall be available for inspection upon
request. The provider shall retain the
records for no less than three years after the end of the fiscal year to which the
records relate.
(i) The department to which the purchasing agency
is attached may require that any documents required by this section be electronically
submitted and include electronic signatures.
(j) All documents submitted pursuant to this section shall be shared with the department of taxation for the purpose of ensuring compliance with state tax requirements."
PART III
SECTION 4. This Act does not affect rights and duties
that matured, penalties that were incurred, and proceedings that were begun
before its effective date.
SECTION 5. New statutory material is underscored.
SECTION 6. This Act shall take effect upon its approval.
INTRODUCED BY: |
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Report Title:
DHS; DOH; DOTAX; Providers; Procurement
Description:
Requires that providers of services for the department of health or department of human services report any rule or law violations they observe. Requires that providers of health or human services file annual financial reports and that the reports be disclosed to the department of taxation.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.