Audit and Accounting

  1. Law
  2. Hawaii Revised Statutes
  3. State Financial Administration
  4. Audit and Accounting

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Section
40-1

Comptroller to supervise accounts, etc.

Section
40-2

Accounting systems and internal control; enforcing the use of and inspection of the same.

Section
40-3

Bookkeeping.

Section
40-4

Publication of statements.

Section
40-5

Annual reports.

Section
40-6

Approval of business and accounting forms.

Section
40-7

Count of money and securities in treasury.

Section
40-8

Statements of count to be filed.

Section
40-9

Keeping of cash book.

Section
40-10

Destruction of vouchers, etc.

Section
40-11

Destruction of warrants, bonds and interest coupons.

Section
40-12

Examination before destruction.

Section
40-13

Regulations.

Section
40-31

Public accountants defined, duties.

Section
40-32

Payments by public accountants.

Section
40-33

REPEALED.

Section
40-34

Accountants may deposit in bank, when.

Section
40-35

Payment to State under protest.

Section
40-35.5

Assessment and collection of service charges for dishonored payments.

Section
40-36

Successor accountants; vesting of moneys.

Sections
40-37, 38

REPEALED.

Section
40-39

Powers in examination.

Section
40-40

Receipts and payments.

Section
40-51

Money drawn only on warrants.

Section
40-51.5

Checks or electronic funds transfers in lieu of warrants.

Section
40-51.6

Electronic funds transfers in lieu of checks.

Section
40-53

Salary and pension payments.

Section
40-54

Payroll deductions authorized.

Section
40-54.5

Disclosure of information.

Section
40-55

Warrants for certain mechanics and laborers.

Section
40-56

Warrants for supplies, incidentals.

Section
40-57

Warrants on account of contracts.

Section
40-57.5

Comptroller's acceptance of vouchers for the Hawaii state medicaid program.

Section
40-57.6

Duplicate bills accompanying vouchers.

Section
40-58

In favor of assignees.

Section
40-59

Comptroller to keep list of salaries, contracts, bids, etc.

Section
40-60

Vouchers required; procedure if not obtainable.

Section
40-61

Procedure when voucher defective.

Section
40-62

Payment of warrants.

Section
40-64

Interest designated on warrant note.

Section
40-65

Notice of payment of warrant notes.

Section
40-66

Appropriations lapse when.

Section
40-67

Closing out appropriation accounts.

Section
40-68

Nonpresentment of warrants and checks.

Section
40-81

Report by agencies receiving special moneys.

Section
40-81.5

Rapid transportation authority; certification statement.

Section
40-82

Uncollectible accounts.

Section
40-82.5

Delinquent accounts, collection.

Section
40-83

Audit of public school accounts.

Section
40-84

Petty cash funds; regulations.

Section
40-85

Imprest fund for immediate welfare payments, emergency assistance, and work-related expenses.

Section
40-86

Lapse of University of Hawaii appropriations.

Section
40-87

Lapse of department of education appropriations.

Section
40-88

State of Hawaii endowment fund created.

Section
40-89

Prior year accounts.

Section
40-90

Encumbrances, when void.

Section
40-91

Appeal from comptroller.

Section
40-92

Examining persons, books.

Section
40-93

Form of notice to appear for examination.

Section
40-94

Examination under oath.

Section
40-95

Penalty for false evidence.

Section
40-96

Penalty for violating.