reglab/housing_qa huggingface dataset:
HI Rev Stat § 39A-360 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39A. Special Purpose Revenue Bonds|39A-360 Access to and public disclosure of financial records of project party.

 §39A-360 Access to and public disclosure of financial records of project party. (a) Each project party with a project agreement with the department shall allow the department full access to the project party's financial records. Upon the request of the department for the examination of any financial record, the project party shall allow the department to examine the requested records within a reasonably prompt time from the date of the request. If the department requests copies of the records, the project party shall provide the copies.  (b) To provide the public with full knowledge of the use of the proceeds and benefits derived from special purpose revenue bonds issued under this part, the department shall require each project party with a project agreement with the department to make available to the public all relevant financial records that pertain to the use of or savings resulting from the use of special purpose revenue bonds.  (c) The department shall adopt rules under chapter 91 for the purposes of this section. [L 2012, c 147, pt of §1]
HI Rev Stat § 39A-361 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39A. Special Purpose Revenue Bonds|39A-361 Estimate of benefits.

 §39A-361 Estimate of benefits. (a) Each project party with a project agreement with the department shall estimate the benefits derived from the use of the proceeds of special purpose revenue bonds. The benefits estimated shall be based on the creation of new jobs and potential effect on tax receipts. The format of and method for determining the estimates shall be established by the department and shall be uniform for each project party.  (b) To promote public understanding of the role played by special purpose revenue bonds in providing benefits to the general public, the department shall take appropriate steps to ensure public access to and scrutiny of the estimates determined under subsection (a).  (c) The department shall adopt rules under chapter 91 for the purposes of this section. [L 2012, c 147, pt of §1]
HI Rev Stat § 39A-362 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39A. Special Purpose Revenue Bonds|39A-362 Construction of this part.

 §39A-362 Construction of this part. The powers conferred by this part shall be in addition and supplemental to the powers conferred by any other law. Insofar as the provisions of this part are inconsistent with the provisions of any other law, this part shall control. [L 2012, c 147, pt of §1]
HI Rev Stat § 39B-1 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39B. Allocation of Private Activity Bonds|39B-1 Definitions.

  §39B-1 Definitions. Whenever used in this [chapter], unless a different meaning clearly appears from the context:  "Annual state ceiling" means the principal amount of private activity bonds which may be issued in each calendar year by all issuers and counties in the State under the Internal Revenue Code of 1986, as the same may be amended.  "Department" means the department of budget and finance.  "Governing body" means the councils of the counties, or any other body exercising the legislative powers of a county.  "Issuer" means any state department, board, commission, officer, or authority, or private not-for-profit corporation authorized under the laws of the State to issue private activity bonds.  "Private activity bond" shall have the same meaning as the term is defined in the Internal Revenue Code of 1986, as the same may be amended. [L 1985, c 12, pt of §2; am L 1987, c 62, §3]
HI Rev Stat § 39B-2 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39B. Allocation of Private Activity Bonds|39B-2 Allocation of annual state ceiling.

  §39B-2 Allocation of annual state ceiling. (a) The annual state ceiling shall be allocated for each calendar year in the following proportions:  (1) An amount equal to fifty per cent of the annual state ceiling to the State;  (2) An amount equal to 37.55 per cent of the annual state ceiling to the city and county of Honolulu;  (3) An amount equal to 5.03 per cent of the annual state ceiling to the county of Hawaii;  (4) An amount equal to 2.41 per cent of the annual state ceiling to the county of Kauai; and  (5) An amount equal to 5.01 per cent of the annual state ceiling to the county of Maui.  (b) The department, with the approval of the governor, may assign all or any part of the allocation of the State to any issuer or any county for a specific calendar year or years. At the request of the department, any issuer or county to which any part of the State's allocation has been assigned shall return all or part of the assignment, in which case the department may provide for its reassignment.  (c) The department may request return of all or any part of the allocations of one or more counties made pursuant to subsection (a), and may assign and reassign the allocation to any other county or issuer for a specified calendar year or years.  (d) A county, by resolution of its governing body, or any issuer, by written certificate of such issuer, may request additional allocations of the annual state ceiling from, or assign all or any part of its portion of the allocation of the annual state ceiling to, the State for a specified calendar year or years. [L 1985, c 12, pt of §2; am L 1987, c 62, §4]
HI Rev Stat § 39B-3 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39B. Allocation of Private Activity Bonds|39B-3 Application of allocation.

  §39B-3 Application of allocation. The extent to which all or any part of an allocation made to a county or an issuer pursuant to section 39B-2 is applied to a project subject to the annual state ceiling shall be evidenced by a certificate of the issuer or the director of finance of a county, as applicable. [L 1987, c 62, §2]
HI Rev Stat § 39B-4 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39B. Allocation of Private Activity Bonds|39B-4 Report of unused allocation; reversion to State.

  §39B-4 Report of unused allocation; reversion to State. The director of finance of each county shall report to the department in writing by December 15 of each year as to the amount of allocation to such county which has not been applied to private activity bonds in such year or assigned pursuant to this chapter.  In preparing such report, the director of finance of the county shall deduct any allocation which is unused or unassigned as of December 15 but will be applied to private activity bonds on or prior to December 31 of such year.  Unless the director of finance of the county or any issuer, by written certificate, indicates to the department prior to December 15 of each year that it intends to carry forward all or any portion of its allocation which has not been applied to private activity bonds in such year or assigned pursuant to this chapter, such unused or unassigned allocation shall revert to the State on December 31 and the State shall be entitled to carry forward such unused or unassigned allocation as permitted by federal law. [L 1991, c 58, §1]
HI Rev Stat § 39C-1 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39C. Allocation of State Bond Ceiling|39C-1 Definitions.

 §39C-1 Definitions. Whenever used in this chapter, unless a different meaning clearly appears from the context:  "Bond" means any bond, note, or other evidence of indebtedness or lease with separately stated principal and interest components or certificates of participation therein.  "Department" means the department of budget and finance.  "Issuer" means any state or county department, board, commission, authority or officer, or not-for-profit corporation authorized to issue bonds under the laws of the State.  "State ceiling" means any annual or other limit on the principal amount of bonds that may be issued by issuers, with tax exempt interest, tax credits, interest subsidies or other benefits under the Internal Revenue Code of 1986, as amended, which limit is imposed under or pursuant to the American Recovery and Reinvestment Act, Public Law 111-5, or any subsequent federal legislation. [L 2011, c 33, pt of §2]
HI Rev Stat § 39C-2 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39C. Allocation of State Bond Ceiling|39C-2 Allocation of state bond ceiling.

 §39C-2 Allocation of state bond ceiling. (a) The department, with the approval of the governor, may allocate all or any part of the state ceiling to any issuer for a specific calendar year or shorter period. At the request of the department, any issuer to which any part of the state ceiling has been allocated, and with respect to which bonds have not yet been sold, shall return all or part of the allocation as the department has requested, in which case the department shall provide for its reallocation.  (b) In the event allocations of the state ceiling are made directly to issuers other than the State by federal statute or by the United States Department of the Treasury or other federal authority, including by requiring the State to make specified allocations, to the extent permitted by federal law or procedure, the department may require or request recipients of such allocations to report any plans the recipient may have to use the allocation in the form and by a date as the department may specify and to transfer to the State any allocation that the recipients do not plan to use or which the department determines is not reasonably expected to be used, in which case the department may provide for its reallocation.  (c) Any issuer may request of the department an allocation or additional allocation of the state ceiling or transfer or return all or any portion of its allocation of the state ceiling to the State. [L 2011, c 33, pt of §2]
HI Rev Stat § 39C-3 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39C. Allocation of State Bond Ceiling|39C-3 Application of allocation.

 §39C-3 Application of allocation. Any issuer that issues bonds to which an allocation of the state ceiling has been applied, shall evidence and report the application by a certificate, a copy of which shall be sent to the department. The department shall maintain a record of all allocations of the state ceiling made by the department and copies of certificates sent to or retained by the department. [L 2011, c 33, pt of §2]
HI Rev Stat § 39C-4 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|39C. Allocation of State Bond Ceiling|39C-4 Carry forward.

 §39C-4 Carry forward. In the event that federal tax law permits all or any portion of the state ceiling or allocations thereof to be carried forward for future use, the director of finance of each county or any other issuer that has received state ceiling allocations that have not been applied as of December 15, or fifteen days prior to the end of the period during which the allocation must be used or carried forward under federal tax law, shall report to the department the amount of allocation that has not been applied and will not be applied by December 31 or such other deadline. Unless the director of finance of the county or other issuer, by written certificate, indicates to the department that it intends to carry forward all or any part of its unapplied allocation, the unapplied allocation shall revert to the State. The department, on behalf of the State, shall be entitled to carry forward the unapplied allocation together with any unapplied allocation of the State or state issuers for future allocation pursuant to section 39C-2(a). [L 2011, c 33, pt of §2]
HI Rev Stat § 40-2 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-2 Accounting systems and internal control; enforcing the use of and inspection of the same.

  §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, Session Laws of Hawaii 1925, for use in the offices of the comptroller, director of finance, departmental and agency services of the State, and the auditors, treasurers, departmental and agency services of the several counties shall be the accounting and reporting systems of the State and counties; provided that the University of Hawaii may install a different accounting system that shall be in conformity with generally accepted accounting principles as applied to colleges and universities; and provided further that the department of education may install a different accounting system that shall be in conformity to generally accepted accounting principles. The comptroller shall make such changes and modifications in the accounting system as shall from time to time appear to be in the best interest of the State and counties.  (b) The departments and agencies of the executive branch are respectively charged with the responsibility to maintain an adequate system of internal control and with the further responsibility to see that the internal control system continues to function effectively as designed. The comptroller shall make such investigations and audits from time to time to enforce the use of the accounting system and internal control systems in the executive branch.  (c) The judiciary, the legislature, and each county shall be responsible for the establishment and maintenance of its respective internal control system. [L 1898, c 39, §10; RL 1925, §1437; am L 1927, c 219, §3; RL 1935, §564; RL 1945, §1568; RL 1955, §34-17; am L 1957, c 152, §1; am L 1959, c 151, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-2; am L 1974, c 159, §5; am L 1986, c 321, § §5, 12; am L 1987, c 283, §69; am L 1989, c 371, §7; am L 1991, c 163, §3; am L 1993, c 314, §2; am L Sp 1993, c 8, §22; am L 1997, c 180, §1; am L 1998, c 115, §24; am L 2005, c 137, §1; am L 2006, c 161, § §2, 7; am L 2010, c 124, §2; am L 2015, c 44, §2; am L 2017, c 91, §3]
HI Rev Stat § 40-3 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-3 Bookkeeping.

 §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 accounts, and for the several amounts as shown by the appropriation bill, or any other appropriation that may be at any time made by the legislature, and the comptroller shall record the comptroller's daily business transactions in detail therein. The comptroller shall also keep ledgers in which the comptroller shall open, arrange, and keep in a methodical and systematic manner the various state accounts so that the status and condition of all funds and appropriations, of all assets and liabilities, and for all income and expenditures of the State may at any time be ascertained and known; and further, the comptroller shall keep books to be known as the warrant registers showing the warrants drawn. The warrants are to be numbered from one up to the number required for the current fiscal period, and in the form as shown in section 40-52, and all such other auxiliary books as the comptroller may deem necessary for a correct and proper administration of the comptroller's office. The comptroller shall also keep on file in a convenient form for easy reference all original warrant vouchers for which warrants have been drawn by the comptroller, and the original warrant vouchers shall have endorsed thereon the number of the warrant by which they were paid, the date of the warrant, the appropriation to which they were debited, and the amount. [L 1898, c 39, §12; RL 1925, §1456; am L 1927, c 219, §8; RL 1935, §583; RL 1945, §1587; RL 1955, §34-37; am L 1957, c 152, §1; am L Sp 1959 1st, c 13, §2; HRS §40-3; am L 1975, c 71, §2; gen ch 1985]
HI Rev Stat § 40-4 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-4 Publication of statements.

 §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 funds, showing the principal sources of revenue, the function or purpose for which expenditures were made, together with a consolidated statement showing similar information for all funds; also a statement showing the balance in each fund at the beginning of the fiscal year, plus the receipts, minus the disbursements, and the balance on hand at the close of the fiscal year after deducting outstanding warrants and vouchers. The comptroller may request all agencies, the judiciary, the University of Hawaii, the department of education, and the legislature to provide such information as may be required for the preparation of statements. [L 1898, c 39, §19; RL 1925, §1431; am L 1927, c 219, §1; RL 1935, §556; RL 1945, §1558; RL 1955, §34-7; am L 1957, c 152, §1; HRS §40-4; am L 1974, c 159, §6; am L 1986, c 321, § §6, 12; am L 1987, c 283, §69; am L 1989, c 371, §7; am L 1991, c 163, §3; am L 1993, c 314, §2; am L Sp 1993, c 8, §22; am L 1996, c 231, §2; am L 1997, c 180, §1; am L 1998, c 115, §24; am L 2004, c 58, § §4, 14; am L 2005, c 22, §50 and c 137, §1; am L 2006, c 161, § §3, 7 and c 306, §1; am L Sp 2009, c 5, §12; am L 2010, c 102, §5, and c 124, §7 as superseded by c 124, §11; am L 2015, c 44, § §3, 7, 8; am L 2017, c 91, §4]
HI Rev Stat § 40-5 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-5 Annual reports.

 §40-5 Annual reports. (a) The comptroller shall make an annual report to the governor and to the legislature. Beginning July 1, 2022, the comptroller shall include in the comptroller's annual report a list of all accounts closed by the comptroller during the immediately preceding fiscal year and a list of any accounts that remain open but are serving a lapsed program or initiative.  (b) The comptroller, in the comptroller's yearly report, or in any special report that the comptroller thinks fit to make, may recommend any:  (1) Plans and suggestions that the comptroller thinks fit or worthy of adoption for the better collection, custody, and payment of the public moneys and the more economical auditing and examining of the public accounts; and  (2) Improvements in the mode of keeping these accounts that may at any time be brought to the comptroller's notice, and generally report upon all matters relating to public accounts. [L 1898, c 39, §20; RL 1925, §1432; RL 1935, §557; RL 1945, §1559; RL 1955, §34-8; am L 1957, c 152, §1; am L Sp 1959 1st, c 13, §2; HRS §40-5; gen ch 1985; am L 2021, c 202, §1] Cross References  Government records, see chapter 92F, part II.  Reports, due date, see §93-12.
HI Rev Stat § 40-6 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-6 Approval of business and accounting forms.

  §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 and establishments of the state government to submit proposed new forms or proposed changes in current business and accounting forms for review and approval before ordering the same printed; except that the University of Hawaii and the department of education shall be subject to this requirement only with respect to uniform business and accounting forms of statewide use in the State's accounting system. All standard state forms shall be classified, numbered, and standardized in design, dimensions, color, and grade of paper and recorded in a catalogue of accounting and statistical forms by the comptroller. [L 1927, c 219, §2; RL 1935, §559; RL 1945, §1561; RL 1955, §34-10; am L 1957, c 152, §1; am L 1959, c 145, §1; HRS §40-6; am L 1986, c 321, § §7, 12; am L 1987, c 283, §69; am L 1989, c 371, §7; am L 1991, c 163, §3; am L 1993, c 314, §2; am L Sp 1993, c 8, §22; am L 1997, c 180, §1; am L 1998, c 115, §24; am L 2004, c 58, § §5, 14; am L 2005, c 22, §50 and c 137, §1; am L 2006, c 161, § §4, 7 and c 306, §1; am L Sp 2009, c 5, §12; am L 2010, c 102, §5, and c 124, §8 as superseded by c 124, §12; am L 2015, c 44, § §4, 7, 8; am L 2017, c 91, §5]
HI Rev Stat § 40-7 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-7 Count of money and securities in treasury.

 §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 in the state treasury once in each fiscal year, or such other times as the comptroller may deem necessary, provided that the scope of the examination shall be determined by the comptroller who shall use such auditing procedures as the comptroller deems necessary.  The comptroller shall prepare, in triplicate, statements showing:  (1) The amount of money actually in the treasury reconciled with the amount of money as shown by the comptroller's record.  (2) The amount of securities owned by the State in the treasury reconciled with the amount of securities as shown by the comptroller's records.  (3) The amount of the depository securities actually in the treasury as compared with the amount of cash deposited in the respective banks (depositories) provided that the sufficiency of these deposits shall not be made a part of the examination. [L 1927, c 219, pt of §16; RL 1935, §597; am L 1941, c 86, §1; RL 1945, §1601; RL 1955, §34-51; am L 1957, c 152, §1; am L 1959, c 145, §2; am L Sp 1959 2d, c 1, § §14, 16; am L 1963, c 114, §1; HRS §40-7; gen ch 1985] Case Notes  Cited: 36 H. 369, 380.
HI Rev Stat § 40-8 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-8 Statements of count to be filed.

 §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 and maintain the triplicate copy in the comptroller's office for at least one month thereafter. [L 1927, c 219, pt of §16; RL 1935, §598; RL 1945, §1602; RL 1955, §34-52; am L 1957, c 152, §1; am L 1959, c 145, §3; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-8; gen ch 1985]
HI Rev Stat § 40-9 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-9 Keeping of cash book.

 §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 out of the treasury on account of the several departments and bureaus of the State. [L 1898, c 39, §25; RL 1925, §1461; RL 1935, §587; RL 1945, §1591; RL 1955, §34-41; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-9; gen ch 1985]
HI Rev Stat § 40-10 (2021)
2021 Hawaii Revised Statutes|Title 5. State Financial Administration|40. Audit and Accounting|40-10 Destruction of vouchers, etc.

 §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 destroy all vouchers, documents, and other records or papers on file with the comptroller or kept in the comptroller's department for a period of more than six years (exclusive of permanent records) which in the comptroller's opinion are no longer of any use or value. [L 1937, c 113, §1; RL 1945, §1603; RL 1955, §34-53; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §9; HRS §40-10; am L 1970, c 44, §1; gen ch 1985]