reglab/statecodes huggingface dataset:
2023 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and c 137, §1; am L 2006, c 161, § §4, 7 and c 306, §1; am L Sp 2009, c 5, §12; am L 2010, c 102, §5, and c 124, §8 as superseded by c 124, §12; am L 2015, c 44, § §4, 7, 8; am L 2017, c 91, §5]
2023 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.
2023 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]
2023 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]
2023 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]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-11 Destruction of warrants, bonds and interest coupons.

§40-11 Destruction of warrants, bonds and interest coupons.
The director of finance and comptroller may destroy all warrants of the State which have been paid and bear any date three years prior to the date of destruction; provided that the warrants have been copied to an unalterable media or electronic storage form and the copies of the warrants are maintained for ten years from the date of the warrant. Otherwise, state warrants which have been paid cannot be destroyed until ten years from the date of the warrant. The director of finance and comptroller may destroy state bonds and interest coupons which have been paid and bear any date two years prior to the date of destruction. The director of finance and comptroller may appoint the fiscal agent for the bond issue to supervise and conduct the destruction of state bonds and interest coupons which have been paid and bear any date two years prior to the date of destruction. The fiscal agent so appointed shall submit reports as required by the director of finance and comptroller. State warrants, bonds, and interest coupons may be destroyed by burning, machine shredding, chemical disintegration, or any other method of disposal deemed acceptable to the director of finance and comptroller. [L 1947, c 147, §1; RL 1955, §34-54; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1961, c 38, §1; am L 1963, c 114, §1; HRS §40-11; am L 1972, c 5, §1; am L 1985, c 217, §1; am L 1998, c 54, §1]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-12 Examination before destruction.

§40-12 Examination before destruction.
Before the warrants, bonds, and interest coupons are destroyed, the comptroller or the fiscal agent appointed pursuant to section 40-11 shall conduct such examination and investigation as is necessary to determine that the warrants to be destroyed bear any date ten years prior to the date of destruction and that the bonds and interest coupons bear any date two years prior to the date of destruction. [L 1947, c 147, §2; RL 1955, §34-55; am L 1957, c 152, §1; am L 1961, c 38, §2; HRS §40-12; am L 1972, c 5, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-13 Regulations.

§40-13 Regulations.
In conformity with chapter 91, the comptroller may make such regulations not inconsistent with this chapter as may be found necessary to carry out the object and provisions of this chapter, and for the more effectual record, check, and audit of all receipts and disbursements of public moneys. These regulations shall have the force and effect of law. [L 1898, c 39, §33; RL 1925, §1433; RL 1935, §558; RL 1945, §1560; RL 1955, §34-9; am L 1957, c 152, §1; HRS §40-13]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-14 Office space management.

§40-14 Office space management.
(a)
For state agencies occupying space in facilities managed by the department of accounting and general services or in non-state facilities, the comptroller shall:
(1) Assess and determine office space requirements;
(2) Initiate or cancel leases upon the determination of each agency's requirements;
(3) Renegotiate existing leases;
(4) Authorize office space allocation; and
(5) Determine infrastructure requirements to allow employees to telework.
(b) The comptroller shall reduce the total square footage of space leased by the State as of July 1, 2021, by ten per cent no later than July 1, 2026.
(c) The comptroller shall submit a progress report on the implementation of this section to the legislature no later than twenty days prior to the convening of each regular session beginning in the regular session of 2022. [L 2021, c 219, §2]
2023 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.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-32 Payments by public accountants.

§40-32 Payments by public accountants.
Every public accountant collecting or receiving revenue or other moneys on behalf of the State shall pay weekly, or at such times as may be otherwise specially appointed, into the treasury all sums of money collected or received by the public accountant on account of the revenue or otherwise. [L 1898, c 39, §30; RL 1925, §1441; am L 1927, c 219, §4; RL 1935, §568; RL 1945, §1572; RL 1955, §34-21; am L 1957, c 152, §1; HRS §40-32; am L 1975, c 73, §1; gen ch 1985; am L 2017, c 9, §3]
Case Notes
Failure to dispose of money as required, is a breach. 16 H. 123.
Includes money paid under protest pending litigation. 17 H. 364.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-34 Accountants may deposit in bank, when.

§40-34 Accountants may deposit in bank, when.
Every public accountant other than the director of finance, receiving or disbursing money belonging to the State may deposit to the public accountant's official credit and keep all moneys received by the public accountant in such banks as may be designated therefor by the director with the approval of the governor until the moneys are remitted to the director as required by law, and the public accountant shall not be responsible for the moneys while so deposited. [L 1909, c 82, §1; RL 1925, §1443; RL 1935, §570; RL 1945, §1574; RL 1955, §34-23; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-34; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-35.5 Assessment and collection of service charges for dishonored payments.

§40-35.5 Assessment and collection of service charges for dishonored payments.
(a) Unless otherwise provided by law or rules, every public accountant receiving revenue or other moneys on account of the State shall assess and collect a service charge in the amount of $25 for any remittance for payment that the public accountant receives that is dishonored for any reason. A public accountant shall require payment of the full amount of the dishonored payment, plus the service charge in cash, by certified or cashier's check, or by bank or postal money order. The amount of the service charge shall be deposited with the director of finance as a realization of the general fund.
(b) The service charge shall be enforced as follows:
(1) For charges due on dishonored checks written or electronic funds transfers made for payment of any tax administered by the department of taxation under title 14, the charges shall be nonwaivable penalties and shall be made a part of the tax for which the payment was made in the same manner as penalties are made part of the tax under section 231-39; and
(2) For other dishonored payments, if payment of the full amount of the dishonored payment plus the service charge is not made, the public accountant shall refer the entire matter, including the service charge due on the dishonored payment, to the department of the attorney general or a collection agency bonded under chapter 443B for collection.
(c) All penalties for dishonored payments shall be debts due the State.
(d) Penalties collected for dishonored payments by the department of taxation pursuant to this section shall be collected in the same manner as are taxes under chapter 231. The penalty shall be a realization of the general fund in the same manner as other penalties collected by the department of taxation.
(e) No interest shall be charged on any penalty. [L 1981, c 45, §1; am L 1995, c 97, §1; am L 1997, c 177, §2; am L 2007, c 240, §1]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-36 Successor accountants; vesting of moneys.

§40-36 Successor accountants; vesting of moneys.
On the death, resignation, or removal of any public accountant the balance of public moneys remaining in the public accountant's hands shall, upon the appointment of the public accountant's successor, unless otherwise directed by law, vest in the successor, and shall not in the event of death of any public accountant constitute assets of the deceased or be in any manner subject to the control of the public accountant's legal representative. [L 1898, c 39, §32; RL 1925, §1445; RL 1935, §572; RL 1945, §1576; RL 1955, §34-25; HRS §40-36; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-39 Powers in examination.

§40-39 Powers in examination.
In the examination of all state accounts and statements, and all other documents produced as vouchers, or as subordinate vouchers, the comptroller shall make such queries and observations addressed to public accountants, officers certifying accounts, or persons in any way concerned with the receipt or disbursement of the moneys or funds referred to in this chapter, and shall call for such further accounts, vouchers, statements, and explanations as the comptroller may think necessary, and after the queries and observations have been answered, and after further accounts and explanations have been rendered, the comptroller shall disallow and surcharge all sums not duly credited to the proper fund and paid into the treasury, and shall disallow and surcharge all sums disbursed in excess or not duly vouched and authorized, against the public accountant, officers certifying accounts, or other persons through whose default the surcharges have arisen, and until the failure shall have been made good to the satisfaction of the comptroller, all salary or other moneys that may be due and payable to the public accountant or other person shall be withheld. [L 1898, c 39, §15; RL 1925, §1447; RL 1935, §574; RL 1945, §1578; RL 1955, §34-27; am L 1957, c 152, §1; HRS §40-39; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-40 Receipts and payments.

§40-40 Receipts and payments.
For all moneys paid into the treasury there shall be prepared a treasury deposit receipt in the form and in the number of copies determined by the comptroller as provided in section 40-6. The receipt shall specify the information required by the comptroller and the director of finance for the proper accounting of the amount paid into the treasury. The receipt shall be countersigned by the director of finance, or the director's designee, after writing upon its face the day of its delivery to the director. The director, or the director's designee, shall deliver a copy of the receipt to the person or official paying the money into the treasury, and shall deliver a copy to the comptroller. The director shall retain the original receipt, charging the director with the amount specified therein, and crediting the fund or account named thereon. No receipt shall be considered valid or binding as against the State, unless so countersigned as in this chapter provided. [L 1898, c 39, §11; RL 1925, §1448; am L 1927, c 219, §7; RL 1935, §575; RL 1945, §1579; RL 1955, §34-28; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1961, c 63, §1; am L 1963, c 114, §1; HRS §40-40; am L 1975, c 72, §1; gen ch 1993]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-51 Money drawn only on warrants.

§40-51 Money drawn only on warrants.
Excepting moneys paid for the redemption of bonds of the state debt, and the interest coupons of the same, and for interest on overdue warrants, and drafts against special deposits and for the expenses of the legislature and the judiciary, and payment authorized by the comptroller by means of electronic funds transfers and through automated clearinghouses for the purposes of implementing an electronic benefits transfer system for the department of human services, no money shall be drawn from or out of the treasury except upon warrants, substantially in the form of section 40-52, issued from the comptroller's office; provided that upon request, the comptroller shall provide financial services involving the issuance of warrants on behalf of the legislature and the judiciary. Every warrant shall be signed by the comptroller or the comptroller's deputy or by means of any mechanical check signer that may be adopted by the comptroller, and shall be made payable upon such date as may be approved by the director of finance to the order of the person to whom the State is directly indebted. [L 1898, c 39, §11B; RL 1925, §1449; am L 1931, c 11, §1; RL 1935, §576; RL 1945, §1580; RL 1955, §34-29; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-51; am L 1974, c 159, §7; gen ch 1985; am L 1996, c 231, §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-51.5 Checks or electronic funds transfers in lieu of warrants.

§40-51.5 Checks or electronic funds transfers in lieu of warrants.
With reference to warrants addressed under this part, the comptroller may, with the approval of the director of finance, issue checks drawn from, or make electronic funds transfers from, depositories of state treasury moneys in lieu of warrants drawn from the state treasury.
Electronic funds transfers include Automated Clearing House transactions that debit the State's bank account under certain situations as may be authorized by the director of finance. [L 1993, c 46, §1; am L 1997, c 188, §3; am L 2017, c 146, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-51.6 Electronic funds transfers in lieu of checks. Any other law to the contrary notwithstanding, every public accountant who receives revenues or other moneys on account for the State and is authorized to accept remittances by check, draft, or similar paper instrument may accept the remittances by electronic funds transfer or credit or debit card pursuant to standards established by the director of finance. [L 1997, c 188, §2]

§40-51.6
Electronic funds transfers in lieu of checks.
Any other law to the contrary notwithstanding, every public accountant who receives revenues or other moneys on account for the State and is authorized to accept remittances by check, draft, or similar paper instrument may accept the remittances by electronic funds transfer or credit or debit card pursuant to standards established by the director of finance. [L 1997, c 188, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-52 Form of treasury warrant.

§40-52 Form of treasury warrant.
No.......
Treasury Warrant.
Honolulu, Hawaii, ...... 19....
The Director of Finance,
State of Hawaii.
Pay to the order of......................................
for and charge same to........................................
.............................................................
Comptroller, State of Hawaii
[L 1898, c 39, sch B; RL 1925, §1467; am L 1927, c 219, §13; RL 1935, §594; RL 1945, §1598; RL 1955, §34-48; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-52]
Case Notes
Cited: 33 H. 602, 605.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-53 Salary and pension payments.

§40-53 Salary and pension payments.
(a) All payments for permanent settlements, specific and all other salaries, shall be drawn by the comptroller, payable to each individual to whom the State is directly indebted, except as provided for in section 40-58. No permanent settlements nor salary checks shall be paid by the director of finance until the person in whose favor the check is drawn shall have indorsed the person's signature thereon.
(b) All employees hired on or after July 1, 1998, shall designate a financial institution account into which the State is authorized to deposit the employee's pay. The comptroller may waive the requirements of this section for any state employee upon request by the head of the employing department under policies prescribed by the comptroller. The implementation of this section shall not be subject to negotiation under chapter 89. [L 1898, c 39, §11C; RL 1925, §1450; RL 1935, §577; RL 1945, §1581; RL 1955, §34-30; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-53; gen ch 1985; am L 1998, c 110, §2; am L 2007, c 28, §1]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-54 Payroll deductions authorized.

§40-54 Payroll deductions authorized.
The comptroller of the State and the auditors of its political subdivisions shall, if so requested in writing by any employee or officer of the State or of any county, deduct from the compensation to the employee or officer for the employee's or officer's state or county employment membership dues, group insurance premiums, and contributions for other group benefit plans to any union or organization representing teachers, state, or county employees. After making these deductions, the comptroller or auditor shall pay the money deducted to each organization for the account of the employee or officer. [L 1949, c 275, §1; RL 1955, §34-31; am L 1957, c 44, §1 and c 152, §1; HRS §40-54; am L 1970, c 66, §1; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-54.5 Disclosure of information. (a) The appropriate government agencies shall disclose to the recipient of payroll deductions information related to the administration of payroll deductions as follows: name, social security number, and amounts and dates of both voluntary and mandatory payroll deductions remitted to the recipient. (b) An employee organization or other recipient receiving government records pursuant to this section shall be subject to the same restrictions on disclosure of the records as the originating agency. [L 1990, c 250, §3]

§40-54.5
Disclosure of information.
(a) The appropriate government agencies shall disclose to the recipient of payroll deductions information related to the administration of payroll deductions as follows: name, social security number, and amounts and dates of both voluntary and mandatory payroll deductions remitted to the recipient.
(b) An employee organization or other recipient receiving government records pursuant to this section shall be subject to the same restrictions on disclosure of the records as the originating agency. [L 1990, c 250, §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-55 Warrants for certain mechanics and laborers.

§40-55 Warrants for certain mechanics and laborers.
Warrants for payrolls of mechanics or laborers, or others temporarily employed, may be drawn in advance and before the wages as shown by the payrolls have been receipted for by the mechanics, laborers, and others, but in every case the payrolls shall have indorsed thereon the approval of the officer in whose department the liability, or expense, has been incurred, and also the appropriation to which it is chargeable, and it shall also be specially certified to by the officer directly incurring the expense, that the services charged for have been faithfully performed; and further, the comptroller shall take a receipt from the disbursing officer in whose favor the warrant for the payrolls has been drawn, and shall retain the receipt until the payrolls have been properly receipted and returned to the comptroller, and under no circumstances shall the comptroller hold more than one receipt from the same disbursing officer for payrolls under the same item of appropriation. [L 1898, c 39, §11D; RL 1925, §1451; RL 1935, §578; RL 1945, §1582; RL 1955, §34-32; am L 1957, c 152, §1; HRS §40-55; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-56 Warrants for supplies, incidentals.

§40-56 Warrants for supplies, incidentals.
Warrants for bills of materials, supplies, and incidentals of every kind and character, shall be made payable to the order of each individual person to whom the State is indebted, except as provided in section 40-58, and only after an original warrant voucher shall have been presented to the comptroller or, in the case of the University of Hawaii and the department of education, to their respective chief financial officers accompanied by all original bills and any other supporting document as may be required by the comptroller or the respective chief financial officers of the University of Hawaii and the department of education. The comptroller or the respective chief financial officers of the University of Hawaii and department of education may accept an electronically-mailed warrant voucher or other bill or supporting document as an original warrant voucher, bill, or supporting document. The original warrant voucher shall have indorsed thereon the approval of the officer in whose department the liability or expense has been incurred, and the appropriation to which it is chargeable; and further, each original bill shall be specially certified by the subordinate officer of the State directly incurring the liability or expense that all the materials, supplies, and incidentals have been received in good order and condition, unless the bill is for an advance payment or a deposit to be paid as specified in the department's purchase order, in which case the certification of the original bill by the subordinate officer is not required. Any advance payment made under this section must conform to the common business practice for making such payment as determined by the comptroller or the respective chief financial officers of the University of Hawaii and the department of education. [L 1898, c 39, §11E; RL 1925, §1452; RL 1935, §579; RL 1945, §1583; RL 1955, §34-33; am L 1957, c 152, §1; HRS §40-56; am L 1975, c 71, §3; am L 1986, c 3, §1 and c 94, §1; am L 2010, c 111, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-57 Warrants on account of contracts.

§40-57 Warrants on account of contracts.
All warrants for bills on account of state contracts shall be made payable to the order of the person to whom the State is directly indebted, except as provided in section 40-58, and only after an original warrant voucher shall have been presented to the comptroller accompanied by all original bills and any other supporting document as may be required by the comptroller. The original warrant voucher shall have indorsed thereon the approval of the officer in whose department the contracts have been made, and the appropriation to which it is chargeable; and further, each original bill shall be specially certified to by the subordinate officer of the State supervising the work performed, or receiving the materials and supplies as specified in the contracts, that the work has been faithfully performed and that the materials and supplies were in a good and merchantable condition when received, unless the bill is for an advance payment or a deposit to be paid as specified in the department's contract, in which case the certification of the original bill by the subordinate officer is not required. No warrant shall be issued unless a copy of the contract or bid shall have been filed with the comptroller, together with a statement by the head of the department or agency that made the contract or accepted the bid, naming the appropriation to which the contract or bid is to be chargeable. [L 1898, c 39, §11F; RL 1925, §1453; RL 1935, §580; RL 1945, §1584; RL 1955, §34-34; am L 1957, c 152, §1; HRS §40-57; am L 1975, c 71, §4; am L 1986, c 3, §2 and c 94, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-57.5 Comptroller's acceptance of vouchers for the Hawaii state medicaid program.

§40-57.5 Comptroller's acceptance of vouchers for the Hawaii state medicaid program.
The requirements of section 40-56 and section 40-57 to the contrary notwithstanding, the comptroller may, if satisfied as to the adequacy of related internal controls and audit trails, issue warrants for original warrant vouchers without accompanying original bills for payments to vendors of the Hawaii state medicaid program. Whenever the comptroller has given the comptroller's approval for the issuance of warrants under this section without accompanying original bills, the original bills shall be retained by the expending agency vouchering the payment, and shall be made available for authorized referencing, for the period prescribed by section 40-10 for the retention of vouchers, documents and other records or papers before destruction. For purposes of this section, the definition of original bills shall also include computer magnetic tape, computer listings, computer output microfilm, microfiche, and manually produced microfilm. [L 1976, c 174, §1; am L 1979, c 49, §1; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-57.6 Duplicate bills accompanying vouchers.

§40-57.6 Duplicate bills accompanying vouchers.
Notwithstanding the requirement in sections 40-56 and 40-57 that an original warrant voucher be accompanied by all original bills, original warrant vouchers of any expending agency which fully utilizes the encumbrance segment of the comptroller's accounting system referred to in section 40-2 for obligations incurred for the purchase of materials, supplies, and incidentals, and on account of state contracts may be accompanied by duplicates of bills produced by the same impression as the original bills, or by means of photography, or by other equivalent techniques which accurately reproduce the original bills. The comptroller shall determine the acceptability of any document submitted in lieu of an original bill, and the comptroller's determination shall be final. [L 1984, c 129, §1; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-58 In favor of assignees.

§40-58 In favor of assignees.
No assignment of moneys by a person to whom the State is directly indebted shall be effective unless the assignment is first approved by the comptroller or, in the case of the University of Hawaii and the department of education, by their respective chief financial officers. The comptroller or the chief financial officers of the University of Hawaii and the department of education may prescribe the form for an assignment, and may approve the assignment within a reasonable time period if, in their respective discretion, the rights or obligations of the State, the University of Hawaii, or the department of education under any contract or other undertaking or under any law, rule, or order by a competent authority will not be prejudiced thereby. Upon approval of the assignment, the comptroller or the respective chief financial officers of the University of Hawaii and the department of education shall draw a warrant payable to the assignee. Except as to contracts encumbered by the comptroller, the University of Hawaii, or the department of education, each expending agency, upon notification of the comptroller's approval of an assignment, shall prepare a claim for payment in accordance with the terms of the assignment. [L 1898, c 39, §11G; RL 1925, §1454; RL 1935, §581; RL 1945, §1585; RL 1955, §34-35; am L 1957, c 152, §1; HRS §40-58; am L 1973, c 16, §1; gen ch 1985; am L 1991, c 163, § §1, 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, § §5, 7; am L 2010, c 124, §3; am L 2015, c 44, §5; am L 2017, c 91, §6]
Case Notes
Cited: 33 H. 602, 605.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-59 Comptroller to keep list of salaries, contracts, bids, etc.

§40-59 Comptroller to keep list of salaries, contracts, bids, etc.
The comptroller shall keep in the comptroller's office in a convenient form for easy reference a correct list of all state permanent settlements, specific salaries, payrolls, subsidies, rents, contracts, and all bids for materials and supplies; and in auditing all bills for service rendered or merchandise supplied, or other bills against the State, the comptroller shall compare all rates and prices charged with the list, and disallow all amounts in excess of the current rates and prices, as shown by the list, or that in the comptroller's judgment are excessive. [L 1898, c 39, §23; RL 1925, §1455; RL 1935, §582; RL 1945, §1586; RL 1955, §34-36; am L 1957, c 152, §1; HRS §40-59; am L 1975, c 78, §1; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-60 Vouchers required; procedure if not obtainable.

§40-60 Vouchers required; procedure if not obtainable.
The comptroller shall not recognize any claim of whatsoever nature unless an original warrant voucher is presented for the same. No warrant shall be issued in payment for any claim except upon proper indorsement of the warrant voucher, notwithstanding any allegation of papers having been lost or destroyed, or of the impossibility of obtaining the prescribed original warrant voucher, so that it could not reasonably be obtained, except on application to one of the justices of the supreme court at chambers, who, after summoning the comptroller, and other persons the justice may think fit, may, upon evidence satisfactory to the justice that the requisite papers have been lost or destroyed, or that it is impossible or impracticable to procure them, prescribe a form of warrant voucher, which, bearing the approval of the justice, shall then be received by the comptroller and filed as in this chapter provided. All substitute warrant vouchers shall be considered binding on the State and all other parties. [L 1898, c 39, §17; RL 1925, §1459; RL 1935, §585; RL 1945, §1589; RL 1955, §34-39; am L 1957, c 152, §1; HRS §40-60; am L 1975, c 71, §5; gen ch 1985]
Case Notes
Cited: 14 H. 393, 395; 38 H. 310, 326.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-61 Procedure when voucher defective.

§40-61 Procedure when voucher defective.
When an original warrant voucher produced for a claim is defective from the want of any certificate or other document which ought to have accompanied it, the comptroller may, upon proof being made to the comptroller's satisfaction that the public accountant did not wilfully neglect to procure the certificate, or document, and that the sum specified in the warrant voucher has been actually and properly incurred as a state liability, admit the warrant voucher as sufficient evidence of liability, and allow the amount to be paid. [L 1898, c 39, §18; RL 1925, §1460; RL 1935, §586; RL 1945, §1590; RL 1955, §34-40; am L 1957, c 152, §1; HRS §40-61; am L 1975, c 71, §6; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-62 Payment of warrants.

§40-62 Payment of warrants.
Every lawful demand upon the treasury, duly audited as in this chapter provided, shall in all cases be paid by the director of finance on the date authorized and enfaced thereon or as soon thereafter as presented if there are sufficient funds at that time in the treasury applicable to the payment of the demand; and upon payment all warrants shall be canceled and proper entry made thereof. [L 1898, c 39, pt of §26; RL 1925, pt of §1462; am L 1927, c 219, pt of §9; RL 1935, pt of §588; RL 1945, pt of §1592; RL 1955, pt of §34-42; am L Sp 1959 2d, c 1, §14; am 1963, c 114, §1; HRS §40-62]
Case Notes
A "demand" is one for the payment of money. 27 H. 143.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-63 Director's warrant notes.

§40-63 Director's warrant notes.
If there are not sufficient moneys applicable to the payment of the demands, the director of finance shall issue, in lieu thereof, a director's warrant note or notes, equal in amount to the face value of the warrant or warrants so presented for payment, note to be substantially in the following form:
Director of Finance Warrant Note No.......................
Honolulu, Hawaii, ................................. 19....
On demand after date the Director of Finance of the State of Hawaii will pay to the order of...........................
.................. Dollars ($........) with interest at .. %
a year, from date of issue to date of redemption.
............................
Director of Finance
On redemption this warrant note will be charged to.........
.................................................... fund.
The governor and director shall determine the rate of interest each director's warrant note shall pay, which interest shall not be in excess of five per cent a year.
The director's warrant notes may be issued for the combined face value of any number of warrants or director's warrant notes previously issued against the same fund. Except for those notes issued to redeem director's warrant notes previously issued, no warrant note shall be issued except in payment of a warrant or warrants presented for payment as in this section provided. The director shall cancel every warrant or warrant note presented as hereinbefore mentioned.
All the director's warrant notes shall be issued upon the credit of the State, and the interest thereof shall be exempt from taxation. [L 1898, c 39, pt of §26; RL 1925, pt of §1462; am L 1927, c 219, pt of §9; am L 1931, c 7, §1; RL 1935, pt of §588; am L 1935, c 57, pt of §1; RL 1945, pt of §1592; RL 1955, pt of §34-42; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-63]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-64 Interest designated on warrant note.

§40-64 Interest designated on warrant note.
When the director of finance pays any note upon which interest is due, the director shall designate on the warrant note the amount of interest paid thereon, and enter on the director's account the amount of the interest distinct from the principal. [L 1927, c 219, §10; RL 1935, §589; RL 1945, §1593; RL 1955, §34-43; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-64; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-65 Notice of payment of warrant notes.

§40-65 Notice of payment of warrant notes.
When there are sufficient moneys in the treasury to pay warrant notes, the director of finance shall give public notice for one week stating therein that the warrant notes whose numbers appear in the notice are payable, and that interest shall cease upon all the called warrant notes ten days after the first notice. [L 1898, c 39, §27; RL 1925, §1463; am L 1927, c 219, §11; RL 1935, §590; RL 1945, §1594; RL 1955, §34-44; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-65; am L 1998, c 2, §13]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-66 Appropriations lapse when.

§40-66 Appropriations lapse when.
Unless otherwise provided by law all sums of money which are appropriated to the public service for any fiscal period, and which are not expended during the period, shall lapse, and shall not be issued or applied in any future fiscal period to the particular service for which the appropriation has been so made, unless a contract of engagement has been made and entered into before the expiration of the fiscal period by which a liability so to issue or apply the same has been incurred, and a certified copy of which contract or engagement has been deposited with the comptroller. [L 1898, c 39, §28; RL 1925, §1464; RL 1935, §591; RL 1945, §1595; RL 1955, §34-45; am L 1957, c 152, §1; am L Sp 1959 1st, c 13, §2; HRS §40-66]
Case Notes
Cited: 16 H. 638, 642.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-67 Closing out appropriation accounts.

§40-67 Closing out appropriation accounts.
In all cases where an appropriation of public money is made, and an unexpended balance remains to the credit of the appropriation on the books of the comptroller after the purposes of the appropriation have been accomplished, or after the time has expired within which those purposes may be accomplished, or after a time when the reasons for the appropriation have ceased to exist, the comptroller, upon the receipt of a certificate from the head of the department or other public officer who is charged with the duty of expending the appropriation, stating that all outstanding accounts against the appropriation have been fully paid and satisfied, may, with the written approval of the governor, close out the appropriation account and transfer the unexpended balance to the credit of the unappropriated surplus of the fund from which the appropriation was made. [L 1921, c 230, §1; RL 1925, §1465; am L 1927, c 219, §12; RL 1935, §592; RL 1945, §1596; RL 1955, §34-46; am L 1957, c 152, §1; HRS §40-67]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-68 Nonpresentment of warrants and checks.

§40-68 Nonpresentment of warrants and checks.
Any warrant drawn upon the state treasury shall be presented at the treasury for payment before the close of the fiscal year next after the fiscal period in which it has been issued. Any check drawn from depositories of state treasury moneys shall be presented at such depositories for payment before the close of the fiscal year next after the fiscal period in which it has been issued. The director of finance shall pay out moneys for the payment, redemption, or purchase of state bonds and for the payment of interest thereon pursuant to chapter 39. All warrants or checks not so presented within that time shall be deemed to have been paid, and any money held at the expiration of that time in a special fund or account for the payment of the warrants or checks shall thereupon be transferred to a trust fund established and known as the nonpresentment of warrants and checks trust fund; provided that the fund balance in the trust fund shall not exceed $500,000 and any excess of that amount shall be transferred to the general fund; provided further that within the period of four fiscal years immediately following the year in which an amount of money was so transferred to the trust fund, the payee or assignee of the warrant or check, or, if the payee is deceased, the personal representative of the estate of the payee, or if the estate of the payee is closed, to any person lawfully entitled to the undisposed property of the deceased payee, upon filing with the comptroller a claim for recovery and any supportive evidence required by the comptroller, shall be paid the amount of the warrant or check out of the trust fund upon a warrant or check newly drawn by the comptroller. [L 1911, c 15, §1; RL 1925, §1466; RL 1935, §593; RL 1945, §1597; RL 1955, §34-47; am L Sp 1959 1st, c 13, §2; HRS §40-68; am L 1969, c 75, §1; am L 1974, c 30, §1; am L 1976, c 200, pt of §1; am L 1980, c 51, §2; am L 1994, c 221, § §1, 4; am L 1995, c 60, §2; am L 1996, c 112, § §1, 2 and c 180, § §1, 2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 40. Audit and Accounting › 40-81 Report by agencies receiving special moneys.

§40-81 Report by agencies receiving special moneys.
All state officers, departments, boards, bureaus, commissions, or agencies collecting or receiving any moneys not required by law to be deposited in the state treasury shall report to the comptroller all receipts and disbursements on account thereof for each quarterly period of the calendar year not later than the fifteenth day following the end of each quarterly period on such forms and under such rules as may be prescribed by the comptroller; provided that with respect to all moneys held outside the state treasury by the University of Hawaii or the department of education pursuant to the authority granted to the university and the department of education by this chapter, the University of Hawaii and the department of education shall report to the comptroller all transactions for each quarterly period not later than the fifteenth day following the end of each quarterly period on such forms and under such rules as may be prescribed by the comptroller. [L 1941, c 224, §1; RL 1945, §1566; RL 1955, §34-15; am L 1957, c 152, §1; HRS §40-81; am L 1978, c 71, §1; am L 1986, c 321, § §8, 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, § §6, 7; am L 2010, c 124, §4; am L 2015, c 44, §6; am L 2017, c 91, §7]