§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]
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.