There is a newer version of the Hawaii Revised Statutes
2014 Hawaii Revised Statutes
TITLE 5. STATE FINANCIAL ADMINISTRATION
40. Audit and Accounting
PART I. COMPTROLLER; POWERS AND DUTIES- 40-1 Comptroller to supervise accounts, etc.
- 40-2 Accounting systems and internal control; enforcing the use of and inspection of the same.
- 40-3 Bookkeeping.
- 40-4 Publication of statements.
- 40-5 Annual reports.
- 40-6 Approval of business and accounting forms.
- 40-7 Count of money and securities in treasury.
- 40-8 Statements of count to be filed.
- 40-9 Keeping of cash book.
- 40-10 Destruction of vouchers, etc.
- 40-11 Destruction of warrants, bonds and interest coupons.
- 40-12 Examination before destruction.
- 40-13 Regulations.
- 40-31 Public accountants defined, duties.
- 40-32 Payments by Honolulu accountants.
- 40-33 By accountants out of Honolulu.
- 40-34 Accountants may deposit in bank, when.
- 40-35 Payment to State under protest.
- 40-35.5 Assessment and collection of service charges for dishonored payments.
- 40-36 Successor accountants; vesting of moneys.
- 40-37, 38 REPEALED.
- 40-39 Powers in examination.
- 40-40 Receipts and payments.
- 40-51 Money drawn only on warrants.
- 40-51.5 Checks or electronic funds transfers in lieu of warrants.
- 40-51.6 Electronic funds transfers in lieu of checks.
- 40-52 Form of treasury warrant.
- 40-53 Salary and pension payments.
- 40-54 Payroll deductions authorized.
- 40-54.5 Disclosure of information.
- 40-55 Warrants for certain mechanics and laborers.
- 40-56 Warrants for supplies, incidentals.
- 40-57 Warrants on account of contracts.
- 40-57.5 Comptroller's acceptance of vouchers for the Hawaii state medicaid program.
- 40-57.6 Duplicate bills accompanying vouchers.
- 40-58 In favor of assignees.
- 40-59 Comptroller to keep list of salaries, contracts, bids, etc.
- 40-60 Vouchers required; procedure if not obtainable.
- 40-61 Procedure when voucher defective.
- 40-62 Payment of warrants.
- 40-63 Director's warrant notes.
- 40-64 Interest designated on warrant note.
- 40-65 Notice of payment of warrant notes.
- 40-66 Appropriations lapse when.
- 40-67 Closing out appropriation accounts.
- 40-68 Nonpresentment of warrants and checks.
- 40-81 Report by agencies receiving special moneys.
- 40-82 Uncollectible accounts.
- 40-82.5 Delinquent accounts, collection.
- 40-83 Audit of public school accounts.
- 40-84 Petty cash funds; regulations.
- 40-85 Imprest fund for immediate welfare payments, emergency assistance, and work-related expenses.
- 40-86 Lapse of University of Hawaii appropriations.
- 40-87 Lapse of department of education appropriations.
- 40-88 State of Hawaii endowment fund created.
- 40-89 Prior year accounts.
- 40-90 Encumbrances, when void.
Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.