2021 Hawaii Revised Statutes
Title 5. State Financial Administration
40. Audit and Accounting
40-31 Public accountants defined, duties.
§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 of the State, or with the duty of disbursing moneys on account of the public service shall be "public accountants", and shall perform all such duties and render such accounts as this chapter prescribes, and as the director of finance and comptroller shall from time to time direct. [L 1898, c 39, §29; RL 1925, §1436; RL 1935, §563; RL 1945, §1565; RL 1955, §34-14; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-31]
Case Notes
Explicit appointment to receive public money not required by statute; sufficient if placed in charge by superior. 16 H. 123.
Clerk may be charged by regulation or appointment with the safe-keeping of money although by law the duty is charged to another. 16 H. 358.
Clerk receiving revenues not liable for loss when money disposed in accordance with departmental rules and regulations. 36 H. 369.
Cited: 17 H. 364, 368; 27 H. 143, 147.
