§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]
Structure Hawaii Revised Statutes
Title 5. State Financial Administration
40-1 Comptroller to supervise accounts, etc.
40-2 Accounting systems and internal control; enforcing the use of and inspection of the same.
40-4 Publication of statements.
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.
40-10 Destruction of vouchers, etc.
40-11 Destruction of warrants, bonds and interest coupons.
40-12 Examination before destruction.
40-14 Office space management.
40-31 Public accountants defined, duties.
40-32 Payments by public accountants.
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.
40-51 Money drawn only on warrants.
40-51.5 Checks or electronic funds transfers in lieu of warrants.
40-52 Form of treasury warrant.
40-53 Salary and pension payments.
40-54 Payroll deductions authorized.
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.
40-59 Comptroller to keep list of salaries, contracts, bids, etc.
40-60 Vouchers required; procedure if not obtainable.
40-61 Procedure when voucher defective.
40-63 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.
40-82.5 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.
40-90 Encumbrances, when void.
40-91 Appeal from comptroller.
40-92 Examining persons, books.
40-93 Form of notice to appear for examination.