Chapter 40

§40-1 Comptroller's duties for state money

§40-2 State accounting rules and internal controls

§40-3 Comptroller's bookkeeping duties

§40-4 State financial statements published each year

§40-5 Annual reports

§40-6 Who approves state business and accounting forms

§40-7 Counting money and securities in the state treasury

§40-8 Where copies of the statement must be filed

§40-9 Keeping a record of state money

§40-10 When old state records can be destroyed

§40-11 When paid state warrants, bonds, and coupons can be destroyed

§40-12 Checking old warrants and bonds before destroying them

§40-13 Rules for managing public money records

§40-14 Office space management

§40-31 Who counts as a public accountant and what they must do

§40-32 Public accountants must turn in state money

§40-34 When public accountants can deposit state money in banks

§40-35 Paying a disputed bill to the State under protest

§40-35.5 Service charge for bounced payments to the State

§40-36 What happens to public money when an accountant leaves

§40-39 Comptroller's power to check state accounts

§40-40 How the state records money paid into the treasury

§40-51 Money drawn only on warrants

§40-51.5 State payments by check or electronic transfer

§40-51.6 Accepting electronic payments instead of checks

§40-52 Official form for state treasury warrants

§40-53 How state employees get paid and sign checks

§40-54 Payroll deductions for union dues and benefits

§40-54.5 Disclosure of payroll deduction information

§40-55 Getting paid before workers sign the payroll

§40-56 How the state pays its bills for supplies and materials

§40-57 How the state pays its contract bills

§40-57.5 Paying Medicaid vendors without original bills

§40-57.6 When duplicate bills can replace original bills

§40-58 When the State Must Honor a Money Assignment

§40-59 State spending list and price checks

§40-60 Getting paid without the original voucher

§40-61 What happens when a payment voucher is missing paperwork

§40-62 Payment of warrants

§40-63 What happens when the state cannot pay a warrant

§40-64 Recording interest paid on a warrant note

§40-65 Public notice when warrant notes can be paid

§40-66 What happens to unused government money

§40-67 Closing leftover money in government spending accounts

§40-68 Uncashed state warrants and checks

§40-81 State agencies must report special funds to the comptroller

§40-81.5 Checking transit project invoices before payment

§40-82 Writing off debts the state cannot collect

§40-82.5 Letting a collection agency handle overdue debts

§40-83 State official must check school money records

§40-84 Petty cash funds

§40-85 Quick-pay fund for welfare and emergency help

§40-86 Returning unused University of Hawaii funds

§40-87 Returning unused education funds after they expire

§40-88 State of Hawaii endowment fund

§40-89 Prior year accounts

§40-90 When old financial holds become void

§40-91 Appealing a comptroller's decision

§40-92 Comptroller's power to examine people and records

§40-93 Form of notice to appear for examination

§40-94 Questioning under oath

§40-95 Penalty for false evidence

§40-96 Penalty for not following comptroller's rules