Hawaii Revised Statutes
40. Audit and Accounting
40-81 Report by agencies receiving special moneys.

§40-81 Report by agencies receiving special moneys. All state officers, departments, boards, bureaus, commissions, or agencies collecting or receiving any moneys not required by law to be deposited in the state treasury shall report to the comptroller all receipts and disbursements on account thereof for each quarterly period of the calendar year not later than the fifteenth day following the end of each quarterly period on such forms and under such rules as may be prescribed by the comptroller; provided that with respect to all moneys held outside the state treasury by the University of Hawaii or the department of education pursuant to the authority granted to the university and the department of education by this chapter, the University of Hawaii and the department of education shall report to the comptroller all transactions for each quarterly period not later than the fifteenth day following the end of each quarterly period on such forms and under such rules as may be prescribed by the comptroller. [L 1941, c 224, §1; RL 1945, §1566; RL 1955, §34-15; am L 1957, c 152, §1; HRS §40-81; am L 1978, c 71, §1; am L 1986, c 321, § §8, 12; am L 1987, c 283, §69; am L 1989, c 371, §7; am L 1991, c 163, §3; am L 1993, c 314, §2; am L Sp 1993, c 8, §22; am L 1997, c 180, §1; am L 1998, c 115, §24; am L 2005, c 137, §1; am L 2006, c 161, § §6, 7; am L 2010, c 124, §4; am L 2015, c 44, §6; am L 2017, c 91, §7]

Structure Hawaii Revised Statutes

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40-33 REPEALED.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.