Part I. Comptroller; Powers and Duties


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


Part II. Payments Into Treasury

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40-33 Repealed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40-37, 38 Repealed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


Part III. Warrants; Payments Out of Treasury

40-51 Money drawn only on warrants

40-51.5 Checks or electronic funds transfers in lieu of


40-51.6 Electronic funds transfers in lieu of checks

40-52 Form of treasury warrant

40-53 Salary and pension payments

40-54 Payroll deductions authorized

40-54.5 Disclosure of information

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,


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


Part IV. Miscellaneous Provisions

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


Part V. Appeal; Enforcement; Penalties

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


Cross References


Prioritization of repair and maintenance projects at public schools, see 302A-1505.


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