Title 5, State Financial Administration

§40-13 Regulations. In conformity with chapter 91, the comptroller may make such regulations not inconsistent with this chapter as may be found necessary to carry out the object and provisions of this chapter, and for the more effectual record, check, and audit of all receipts an…

[§40-14] Office space management. (a) For state agencies occupying space in facilities managed by the department of accounting and general services or in non-state facilities, the comptroller shall: (b) The comptroller shall reduce the total square footage of space leased by the …

§40-2 Accounting systems and internal control; enforcing the use of and inspection of the same. (a) The accounting system installed by the commission on public accountancy under Act 181, Session Laws of Hawaii 1923, as amended by Act 220, Session Laws of Hawaii 1925, for use in t…

§40-3 Bookkeeping. The comptroller shall keep a complete set of double entry books in which the comptroller shall open or cause to be opened all government accounts, and for the several amounts as shown by the appropriation bill, or any other appropriation that may be at any time…

PART II. PAYMENTS INTO TREASURY §40-31 Public accountants defined, duties. All persons who, by any law, regulation, or appointment, are charged with the duty of collecting or receiving revenue or other moneys on account of the State, or with the duty of disbursing moneys on accou…

§40-32 Payments by public accountants. Every public accountant collecting or receiving revenue or other moneys on behalf of the State shall pay weekly, or at such times as may be otherwise specially appointed, into the treasury all sums of money collected or received by the publi…

§40-34 Accountants may deposit in bank, when. Every public accountant other than the director of finance, receiving or disbursing money belonging to the State may deposit to the public accountant's official credit and keep all moneys received by the public accountant in such bank…

§40-35 Payment to State under protest. (a) Any disputed portion of moneys representing a claim in favor of the State may be paid under protest to a public accountant of the department, board, bureau, commission, or other agency of the State with which the claimant has the dispute…

§40-35.5 Assessment and collection of service charges for dishonored payments. (a) Unless otherwise provided by law or rules, every public accountant receiving revenue or other moneys on account of the State shall assess and collect a service charge in the amount of $25 for any r…

§40-36 Successor accountants; vesting of moneys. On the death, resignation, or removal of any public accountant the balance of public moneys remaining in the public accountant's hands shall, upon the appointment of the public accountant's successor, unless otherwise directed by l…

§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,…

§40-4 Publication of statements. The comptroller shall prepare and submit to the governor, immediately following the close of each fiscal year, a statement of income and expenditure by funds, showing the principal sources of revenue, the function or purpose for which expenditures…

§40-40 Receipts and payments. For all moneys paid into the treasury there shall be prepared a treasury deposit receipt in the form and in the number of copies determined by the comptroller as provided in section 40-6. The receipt shall specify the information required by the comp…

§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…

PART III. WARRANTS; PAYMENTS OUT OF TREASURY §40-51 Money drawn only on warrants. Excepting moneys paid for the redemption of bonds of the state debt, and the interest coupons of the same, and for interest on overdue warrants, and drafts against special deposits and for the expen…

§40-51.5 Checks or electronic funds transfers in lieu of warrants. With reference to warrants addressed under this part, the comptroller may, with the approval of the director of finance, issue checks drawn from, or make electronic funds transfers from, depositories of state trea…

[§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 similar paper instrument may …

§40-52 Form of treasury warrant. No....... Treasury Warrant. Honolulu, Hawaii, ...... 19.... The Director of Finance, State of Hawaii. Pay to the order of...................................... for and charge same to........................................ ........................…

§40-53 Salary and pension payments. (a) All payments for permanent settlements, specific and all other salaries, shall be drawn by the comptroller, payable to each individual to whom the State is directly indebted, except as provided for in section 40-58. No permanent settlements…

§40-54 Payroll deductions authorized. The comptroller of the State and the auditors of its political subdivisions shall, if so requested in writing by any employee or officer of the State or of any county, deduct from the compensation to the employee or officer for the employee's…

[§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 dates of both voluntary an…

§40-55 Warrants for certain mechanics and laborers. Warrants for payrolls of mechanics or laborers, or others temporarily employed, may be drawn in advance and before the wages as shown by the payrolls have been receipted for by the mechanics, laborers, and others, but in every c…

§40-56 Warrants for supplies, incidentals. Warrants for bills of materials, supplies, and incidentals of every kind and character, shall be made payable to the order of each individual person to whom the State is indebted, except as provided in section 40-58, and only after an or…

§40-57 Warrants on account of contracts. All warrants for bills on account of state contracts shall be made payable to the order of the person to whom the State is directly indebted, except as provided in section 40-58, and only after an original warrant voucher shall have been p…

§40-57.5 Comptroller's acceptance of vouchers for the Hawaii state medicaid program. The requirements of section 40-56 and section 40-57 to the contrary notwithstanding, the comptroller may, if satisfied as to the adequacy of related internal controls and audit trails, issue warr…

[§40-57.6] Duplicate bills accompanying vouchers. Notwithstanding the requirement in sections 40-56 and 40-57 that an original warrant voucher be accompanied by all original bills, original warrant vouchers of any expending agency which fully utilizes the encumbrance segment of t…

§40-58 In favor of assignees. No assignment of moneys by a person to whom the State is directly indebted shall be effective unless the assignment is first approved by the comptroller or, in the case of the University of Hawaii and the department of education, by their respective …

§40-59 Comptroller to keep list of salaries, contracts, bids, etc. The comptroller shall keep in the comptroller's office in a convenient form for easy reference a correct list of all state permanent settlements, specific salaries, payrolls, subsidies, rents, contracts, and all b…

§40-6 Approval of business and accounting forms. The comptroller shall determine the forms required to adequately supply accounting and statistical data for the state government. The comptroller shall require heads of departments and establishments of the state government to subm…

§40-60 Vouchers required; procedure if not obtainable. The comptroller shall not recognize any claim of whatsoever nature unless an original warrant voucher is presented for the same. No warrant shall be issued in payment for any claim except upon proper indorsement of the warran…

§40-61 Procedure when voucher defective. When an original warrant voucher produced for a claim is defective from the want of any certificate or other document which ought to have accompanied it, the comptroller may, upon proof being made to the comptroller's satisfaction that the…

§40-62 Payment of warrants. Every lawful demand upon the treasury, duly audited as in this chapter provided, shall in all cases be paid by the director of finance on the date authorized and enfaced thereon or as soon thereafter as presented if there are sufficient funds at that t…

§40-63 Director's warrant notes. If there are not sufficient moneys applicable to the payment of the demands, the director of finance shall issue, in lieu thereof, a director's warrant note or notes, equal in amount to the face value of the warrant or warrants so presented for pa…

§40-64 Interest designated on warrant note. When the director of finance pays any note upon which interest is due, the director shall designate on the warrant note the amount of interest paid thereon, and enter on the director's account the amount of the interest distinct from th…

§40-65 Notice of payment of warrant notes. When there are sufficient moneys in the treasury to pay warrant notes, the director of finance shall give public notice for one week stating therein that the warrant notes whose numbers appear in the notice are payable, and that interest…

§40-66 Appropriations lapse when. Unless otherwise provided by law all sums of money which are appropriated to the public service for any fiscal period, and which are not expended during the period, shall lapse, and shall not be issued or applied in any future fiscal period to th…

§40-67 Closing out appropriation accounts. In all cases where an appropriation of public money is made, and an unexpended balance remains to the credit of the appropriation on the books of the comptroller after the purposes of the appropriation have been accomplished, or after th…

§40-68 Nonpresentment of warrants and checks. Any warrant drawn upon the state treasury shall be presented at the treasury for payment before the close of the fiscal year next after the fiscal period in which it has been issued. Any check drawn from depositories of state treasury…

§40-7 Count of money and securities in treasury. The comptroller with the aid of the staff of the director of taxation and the director of finance shall count the money and securities in the state treasury once in each fiscal year, or such other times as the comptroller may deem …

§40-8 Statements of count to be filed. The comptroller shall file the original copy of the statement with the governor, duplicate with the director of finance, and the comptroller shall post and maintain the triplicate copy in the comptroller's office for at least one month there…

PART IV. MISCELLANEOUS PROVISIONS §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 comptr…

§40-81.5 Rapid transportation authority; certification statement. (a) Beginning on September 5, 2017, and ending on December 31, 2031, the comptroller, upon the request for payment by the rapid transportation authority, shall verify that the authority's invoices for the capital c…

§40-82 Uncollectible accounts. (a) The directors, boards, or executive heads of executive departments, from time to time, may prepare and submit for the review of the attorney general a list of all uncollectible accounts in their departments. Such accounts as the attorney general…

§40-82.5 Delinquent accounts, collection. Any state agency having an account due which is delinquent, may contract with a collection agency bonded under chapter 443B for collection of the delinquent account. The chairperson or director of the agency may make an agreement with the…

§40-83 Audit of public school accounts. The comptroller shall cause to be examined and audited books of account kept by any public school in connection with school fees and all other moneys collected by these schools. All books of account shall be kept in such manner as shall be …

§40-84 Petty cash funds; regulations. Whenever the head of any state department, board, bureau, commission, or other agency deems it necessary to have a petty cash fund for the proper transaction of the business of the agency, a written application therefor shall be made to the c…