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2021 Hawaii Revised Statutes
Title 5. State Financial Administration
40. Audit and Accounting
40-89 Prior year accounts.
Universal Citation: HI Rev Stat § 40-89 (2021)
§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 special and revolving funds established in previous years shall be deposited in the appropriate account for the current fiscal year unless otherwise provided by law; provided that this section shall not apply to those funds which are designated by either the legislature or the director of finance for transfer to the general fund. [L 1996, c 40, pt of §1]
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