CHAPTER 40

AUDIT AND ACCOUNTING

 

        Part I.  Comptroller; Powers and Duties

Section

     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

 

        Part II.  Payments Into Treasury

    40-31 Public accountants defined, duties

    40-32 Payments by Honolulu accountants

    40-33 By accountants out of Honolulu

    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   40-37, 38 Repealed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

 

        Part III.  Warrants; Payments Out of Treasury

    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

 

        Part IV.  Miscellaneous Provisions

    40-81 Report by agencies receiving special moneys

    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

 

        Part V.  Appeal; Enforcement; Penalties

    40-91 Appeal from comptroller

    40-92 Examining persons, books

    40-93 Form of notice to appear for examination

    40-94 Examination under oath

    40-95 Penalty for false evidence

    40-96 Penalty for violating

 

Cross References

 

  Prioritization of repair and maintenance projects at public schools, see §302A-1505.