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2025 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.
- 40-14 Office space management.
- 40-31 Public accountants defined, duties.
- 40-32 Payments by public accountants.
- 40-33 REPEALED.
- 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- 40-37, 38 REPEALED.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.
- 40-81.5 Rapid transportation authority; certification statement.
- 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.
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