§40-5 Annual reports. (a) The comptroller shall make an annual report to the governor and to the legislature. Beginning July 1, 2022, the comptroller shall include in the comptroller's annual report a list of all accounts closed by the comptroller during the immediately preceding fiscal year and a list of any accounts that remain open but are serving a lapsed program or initiative.
(b) The comptroller, in the comptroller's yearly report, or in any special report that the comptroller thinks fit to make, may recommend any:
(1) Plans and suggestions that the comptroller thinks fit or worthy of adoption for the better collection, custody, and payment of the public moneys and the more economical auditing and examining of the public accounts; and
(2) Improvements in the mode of keeping these accounts that may at any time be brought to the comptroller's notice,
and generally report upon all matters relating to public accounts. [L 1898, c 39, §20; RL 1925, §1432; RL 1935, §557; RL 1945, §1559; RL 1955, §34-8; am L 1957, c 152, §1; am L Sp 1959 1st, c 13, §2; HRS §40-5; gen ch 1985; am L 2021, c 202, §1]
Cross References
Government records, see chapter 92F, part II.
Reports, due date, see §93-12.
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.