Title 5, State Financial Administration

§40-85 Imprest fund for immediate welfare payments, emergency assistance, and work-related expenses. (a) In addition to the petty cash funds authorized by section 40-84, emergency assistance funds under subsection (b), work-related expenses under subsection (c), and, upon approva…

[§40-86] Lapse of University of Hawaii appropriations. Upon the lapse of an appropriation to the University of Hawaii, moneys which remain unencumbered shall be returned to the state treasury within ninety days. [L 1986, c 321, §2]

[§40-87] Lapse of department of education appropriations. Upon the lapse of an appropriation to the department of education, moneys which remain unencumbered shall be returned to the state treasury within ninety days. [L 1986, c 321, §3]

§40-88 State of Hawaii endowment fund created. (a) There shall be established as a separate fund of the Honolulu symphony trust created by the trust agreement dated December 5, 1986, a fund to be known as the State of Hawaii endowment fund. The income and capital gains from the $…

[§40-89] Prior year accounts. The comptroller shall establish new accounts for all special and revolving funds on July 1 of each fiscal year. All unencumbered cash balances for special and revolving funds established in previous years shall be deposited in the appropriate account…

§40-9 Keeping of cash book. The director of finance shall keep in the director's office a cash book in which shall be entered up all sums received and paid out of the treasury on account of the several departments and bureaus of the State. [L 1898, c 39, §25; RL 1925, §1461; RL 1…

[§40-90] Encumbrances, when void. (a) All encumbrances for claims which the comptroller has determined to be inactive shall become void six months from the end of the fiscal year of the original encumbrance, or within a period of time less than six months as designated by the com…

PART V. APPEAL; ENFORCEMENT; PENALTIES §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 [2004 amendment repealed June 30, 2010.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 wh…

§40-92 Examining persons, books. The comptroller may, by precept under the comptroller's hand in the form contained in section 40-93, require all such persons as the comptroller may think fit to appear personally before the comptroller at any time and place to be named in the pre…

§40-93 Form of notice to appear for examination. To............................... By virtue of the authority vested in me by chapter 40 of the Hawaii Revised Statutes, you are hereby required to appear before me at........................on........................and to bring wi…

§40-94 Examination under oath. The comptroller shall examine upon oath, which oath the comptroller may administer, all persons whom the comptroller thinks fit to examine touching the receipts and expenditures of money, and touching all other things and matters necessary for the d…

§40-95 Penalty for false evidence. If any person, in the course of the person's examination before the comptroller, wilfully and corruptly gives false evidence, the person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury. …

§40-96 Penalty for violating. Any public accountant or person who fails or neglects to conform to any of the regulations contained in this chapter, or to attend the comptroller for the purpose of being examined or to produce any accounts, books, vouchers or other documents or to …