HRS §40-36
What happens to public money when an accountant leaves
When a public accountant dies, resigns, or is removed, any public money they still hold goes to their successor once that successor is appointed, unless the law says otherwise. This money is not part of the deceased accountant's estate and cannot be controlled by their legal representative.
state agencies
The statute, as written — 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 law, vest in the successor, and shall not in the event of death of any public accountant constitute assets of the deceased or be in any manner subject to the control of the public accountant's legal representative.
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