Hawaii Revised Statutes 40. Audit and Accounting

PART I. COMPTROLLER; POWERS AND DUTIES

• 40-1 Comptroller to Supervise Accounts, Etc.
  (a) The comptroller shall be the general accountant of the State and shall cause to be recorded every receipt and disbursement of money made...
• 40-2 Accounting Systems and Internal Control; Enforcing the Use of and Inspection of the Same.
  (a) The accounting system installed by the commission on public accountancy under Act 181, Session Laws of Hawaii 1923, as amended by Act 220,...
• 40-3 Bookkeeping.
  The comptroller shall keep a complete set of double entry books in which the comptroller shall open or cause to be opened all government...
• 40-4 Publication of Statements.
  The comptroller shall prepare and submit to the governor, immediately following the close of each fiscal year, a statement of income and expenditure by...
• 40-5 Annual Reports.
  The comptroller shall make an annual report to the governor and to the legislature. The comptroller may, in the comptroller's yearly report, or in...
• 40-6 Approval of Business and Accounting Forms.
  The comptroller shall determine the forms required to adequately supply accounting and statistical data for the state government. The comptroller shall require heads of departments...
• 40-7 Count of Money and Securities in Treasury.
  The comptroller with the aid of the staff of the director of taxation and the director of finance shall count the money and securities...
• 40-8 Statements of Count to Be Filed.
  The comptroller shall file the original copy of the statement with the governor, duplicate with the director of finance, and the comptroller shall post...
• 40-9 Keeping of Cash Book.
  The director of finance shall keep in the director's office a cash book in which shall be entered up all sums received and paid...
• 40-10 Destruction of Vouchers, Etc.
  At the end of each fiscal year, the comptroller, with the approval of the lieutenant governor and the attorney general of the State, may...
• 40-11 Destruction of Warrants, Bonds and Interest Coupons.
  The director of finance and comptroller may destroy all warrants of the State which have been paid and bear any date three years prior...
• 40-12 Examination Before Destruction.
  Before the warrants, bonds, and interest coupons are destroyed, the comptroller or the fiscal agent appointed pursuant to section 40-11 shall conduct such examination...
• 40-13 Regulations.
  In conformity with chapter 91, the comptroller may make such regulations not inconsistent with this chapter as may be found necessary to carry out...

PART II. PAYMENTS INTO TREASURY

• 40-31 Public Accountants Defined, Duties.
  All persons who, by any law, regulation, or appointment, are charged with the duty of collecting or receiving revenue or other moneys on account...
• 40-32 Payments by Honolulu Accountants.
  Every public accountant collecting or receiving revenue or other moneys in Honolulu shall pay weekly, or at such times as may be otherwise specially...
• 40-33 by Accountants Out of Honolulu.
  Every public accountant collecting or receiving revenue or other moneys out of Honolulu shall transmit or pay monthly, or at such times as may...
• 40-34 Accountants May Deposit in Bank, When.
  Every public accountant other than the director of finance, receiving or disbursing money belonging to the State may deposit to the public accountant's official...
• 40-35 Payment to State Under Protest.
  (a) Any disputed portion of moneys representing a claim in favor of the State may be paid under protest to a public accountant of...
• 40-35.5 Assessment and Collection of Service Charges for Dishonored Payments.
  (a) Unless otherwise provided by law or rules, every public accountant receiving revenue or other moneys on account of the State shall assess and...
• 40-36 Successor Accountants; Vesting of Moneys.
  On the death, resignation, or removal of any public accountant the balance of public moneys remaining in the public accountant's hands shall, upon the...
• 40-37, 38 Repealed.
  L 1975, c 73, §§3, 4.
• 40-39 Powers in Examination.
  In the examination of all state accounts and statements, and all other documents produced as vouchers, or as subordinate vouchers, the comptroller shall make...
• 40-40 Receipts and Payments.
  For all moneys paid into the treasury there shall be prepared a treasury deposit receipt in the form and in the number of copies...

PART III. WARRANTS; PAYMENTS OUT OF TREASURY

• 40-51 Money Drawn Only on Warrants.
  Excepting moneys paid for the redemption of bonds of the state debt, and the interest coupons of the same, and for interest on overdue...
• 40-51.5 Checks or Electronic Funds Transfers in Lieu of Warrants.
  With reference to warrants addressed under this part, the comptroller may, with the approval of the director of finance, issue checks drawn from, or...
• 40-51.6 Electronic Funds Transfers in Lieu of Checks.
  Any other law to the contrary notwithstanding, every public accountant who receives revenues or other moneys on account for the State and is authorized...
• 40-53 Salary and Pension Payments.
  (a) All payments for permanent settlements, specific and all other salaries, shall be drawn by the comptroller, payable to each individual to whom the...
• 40-54 Payroll Deductions Authorized.
  The comptroller of the State and the auditors of its political subdivisions shall, if so requested in writing by any employee or officer of...
• 40-54.5 Disclosure of Information.
  (a) The appropriate government agencies shall disclose to the recipient of payroll deductions information related to the administration of payroll deductions as follows: name,...
• 40-55 Warrants for Certain Mechanics and Laborers.
  Warrants for payrolls of mechanics or laborers, or others temporarily employed, may be drawn in advance and before the wages as shown by the...
• 40-56 Warrants for Supplies, Incidentals.
  Warrants for bills of materials, supplies, and incidentals of every kind and character, shall be made payable to the order of each individual person...
• 40-57 Warrants on Account of Contracts.
  All warrants for bills on account of state contracts shall be made payable to the order of the person to whom the State is...
• 40-57.5 Comptroller's Acceptance of Vouchers for the Hawaii State Medicaid Program.
  The requirements of section 40-56 and section 40-57 to the contrary notwithstanding, the comptroller may, if satisfied as to the adequacy of related internal...
• 40-57.6 Duplicate Bills Accompanying Vouchers.
  Notwithstanding the requirement in sections 40-56 and 40-57 that an original warrant voucher be accompanied by all original bills, original warrant vouchers of any...
• 40-58 in Favor of Assignees.
  No assignment of moneys by a person to whom the State is directly indebted shall be effective unless the assignment is first approved by...
• 40-59 Comptroller to Keep List of Salaries, Contracts, Bids, Etc.
  The comptroller shall keep in the comptroller's office in a convenient form for easy reference a correct list of all state permanent settlements, specific...
• 40-60 Vouchers Required; Procedure If Not Obtainable.
  The comptroller shall not recognize any claim of whatsoever nature unless an original warrant voucher is presented for the same. No warrant shall be...
• 40-61 Procedure When Voucher Defective.
  When an original warrant voucher produced for a claim is defective from the want of any certificate or other document which ought to have...
• 40-62 Payment of Warrants.
  Every lawful demand upon the treasury, duly audited as in this chapter provided, shall in all cases be paid by the director of finance...
• 40-64 Interest Designated on Warrant Note.
  When the director of finance pays any note upon which interest is due, the director shall designate on the warrant note the amount of...
• 40-65 Notice of Payment of Warrant Notes.
  When there are sufficient moneys in the treasury to pay warrant notes, the director of finance shall give public notice for one week stating...
• 40-66 Appropriations Lapse When.
  Unless otherwise provided by law all sums of money which are appropriated to the public service for any fiscal period, and which are not...
• 40-67 Closing Out Appropriation Accounts.
  In all cases where an appropriation of public money is made, and an unexpended balance remains to the credit of the appropriation on the...
• 40-68 Nonpresentment of Warrants and Checks.
  Any warrant drawn upon the state treasury shall be presented at the treasury for payment before the close of the fiscal year next after...

PART IV. MISCELLANEOUS PROVISIONS

• 40-81 Report by Agencies Receiving Special Moneys.
  All state officers, departments, boards, bureaus, commissions, or agencies collecting or receiving any moneys not required by law to be deposited in the state...
• 40-82 Uncollectible Accounts.
  (a) The directors, boards, or executive heads of executive departments, from time to time, may prepare and submit for the review of the attorney...
• 40-82.5 Delinquent Accounts, Collection.
  Any state agency having an account due which is delinquent, may contract with a collection agency bonded under chapter 443B for collection of the...
• 40-83 Audit of Public School Accounts.
  The comptroller shall cause to be examined and audited books of account kept by any public school in connection with school fees and all...
• 40-84 Petty Cash Funds; Regulations.
  Whenever the head of any state department, board, bureau, commission, or other agency deems it necessary to have a petty cash fund for the...
• 40-85 Imprest Fund for Immediate Welfare Payments, Emergency Assistance, and Work-Related Expenses.
  (a) In addition to the petty cash funds authorized by section 40-84, emergency assistance funds under subsection (b), work-related expenses under subsection (c), and,...
• 40-86 Lapse of University of Hawaii Appropriations.
  Upon the lapse of an appropriation to the University of Hawaii, moneys which remain unencumbered shall be returned to the state treasury within ninety...
• 40-87 Lapse of Department of Education Appropriations.
  Upon the lapse of an appropriation to the department of education, moneys which remain unencumbered shall be returned to the state treasury within ninety...
• 40-88 State of Hawaii Endowment Fund Created.
  (a) There shall be established as a separate fund of the Honolulu symphony trust created by the trust agreement dated December 5, 1986, a...
• 40-89 Prior Year Accounts.
  The comptroller shall establish new accounts for all special and revolving funds on July 1 of each fiscal year. All unencumbered cash balances for...
• 40-90 Encumbrances, When Void.
  (a) All encumbrances for claims which the comptroller has determined to be inactive shall become void six months from the end of the fiscal...

PART V. APPEAL; ENFORCEMENT; PENALTIES

• 40-91 Appeal From Comptroller.
  [2004 amendment repealed June 30, 2010. L 2006, c 94, §1.] In case of any question or difference of opinion arising between the comptroller...
• 40-92 Examining Persons, Books.
  The comptroller may, by precept under the comptroller's hand in the form contained in section 40-93, require all such persons as the comptroller may...
• 40-93 Form of Notice to Appear for Examination.
  To............................... By virtue of the authority vested in me by chapter 40 of the Hawaii Revised Statutes, you are hereby required to appear before...
• 40-94 Examination Under Oath.
  The comptroller shall examine upon oath, which oath the comptroller may administer, all persons whom the comptroller thinks fit to examine touching the receipts...
• 40-95 Penalty for False Evidence.
  If any person, in the course of the person's examination before the comptroller, wilfully and corruptly gives false evidence, the person so offending shall...
• 40-96 Penalty for Violating.
  Any public accountant or person who fails or neglects to conform to any of the regulations contained in this chapter, or to attend the...

Last modified: October 27, 2016