§40-91 Appeal from comptroller. [2004 amendment repealed June 30, 2010. L 2006, c 94, §1.] In case of any question or difference of opinion arising between the comptroller and any officer of the State regarding the proper appropriation to which any item or amount of expense is charged, or any other matter regarding the construction of this chapter or the authority vested in either of them by this chapter, and in all cases where a claim is disallowed by the comptroller in consequence of the absence of an original warrant voucher, or upon an imperfect warrant voucher or an incorrect certificate, or if any person feels aggrieved by any decision of the comptroller, in the rejection or the surcharge of the returns or refusal to approve or allow any demand presented by the person, any of the persons concerned may appeal from the decision to the intermediate appellate court, subject to chapter 602. After such investigation as the appellate court considers equitable, it may make such order directing the relief of the appellant in whole or in part as appears to the court to be just and reasonable. If the demand of the officer, bill, claim of any person, or the return of any public accountant is approved, in whole or in part by the court, the court shall so indorse its findings on the same and it shall thereafter be presented to the comptroller, who shall enter it in the proper book in like manner as other demands and indorsement shall be made by the comptroller of its having been so entered before it can be paid. [L 1898, c 39, §16; RL 1925, §1458; RL 1935, §584; RL 1945, §1588; RL 1955, §34-38; am L 1957, c 152, §1; HRS §40-91; am L 1975, c 71, §7; am L 1979, c 111, §26; am L 2004, c 202, §5; am L 2006, c 94, §1; am L 2010, c 109, §1]
Rules of Court
Appeal to appellate courts, see Hawaii Rules of Appellate Procedure.
Case Notes
Formerly "reasonable time" allowed for taking appeal. 33 H. 795.
Appeal should not be hampered by technicalities. 15 H. 9, 11.
Comptroller may refuse payment on ground of invalidity of appropriation and comptroller's decision then be tested by appeal under the statute, with parties in same positions as in mandamus. 20 H. 518.
Refusal to pay appropriation as being illegal and invalid and beyond legislative powers. 25 H. 406.
Appeal lies from refusal to endorse certificate of available funds, under §103-39. 27 H. 143.
Refusal to indorse certificate of availability of unexpended appropriation on public contract. 27 H. 221.
Appropriation by legislature on moral and honorable obligation. 29 H. 343.
Refusal to endorse contract as not satisfying call for tenders publication. 30 H. 94.
Refusal to pay person holding a county and a territory office at same time. 31 H. 792.
Refusal to pay commissioner's salary in excess of temporary appointment. 34 H. 12.
Refusal to issue warrant as Act providing for expenditure of appropriation invalid. 35 H. 203.
Appeal from comptroller's refusal to pay salary authorized by board of education. 53 H. 492, 497 P.2d 562.
Cited: 15 H. 726.
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.