HRS §40-31
Who counts as a public accountant and what they must do
This section says that anyone who is legally responsible for collecting or receiving money for the state, or for spending state money, is called a public accountant. They must do their duties and report their accounts as required by law and as the finance director directs.
employeesstate agencies
The statute, as written — 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 account of the public service shall be "public accountants", and shall perform all such duties and render such accounts as this chapter prescribes, and as the director of finance and comptroller shall from time to time direct.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.