Hawaii Revised Statutes
40. Audit and Accounting
40-33 REPEALED.

Hawaii Revised Statutes

Title 5. State Financial Administration

40. Audit and Accounting

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40-33 REPEALED.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40-37, 38 REPEALED.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. 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 si...

40-52 Form of treasury warrant.

40-53 Salary and pension payments.

40-54 Payroll deductions authorized.

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...

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.

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.