HRS §40-7
Counting money and securities in the state treasury
Read the official text at capitol.hawaii.gov ↗The comptroller must count the money and securities in the state treasury at least once a year, with help from tax and finance staff. The comptroller decides how to do the count and prepares three copies of statements showing the amounts and how they match records.
state agencies
The statute, as written — Count of money and securities in treasury
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
The comptroller with the aid of the staff of the director of taxation and the director of finance shall count the money and securities in the state treasury once in each fiscal year, or such other times as the comptroller may deem necessary, provided that the scope of the examination shall be determined by the comptroller who shall use such auditing procedures as the comptroller deems necessary. The comptroller shall prepare, in triplicate, statements showing: (1) The amount of money actually in the treasury reconciled with the amount of money as shown by the comptroller's record. (2) The amount of securities owned by the State in the treasury reconciled with the amount of securities as shown by the comptroller's records. (3) The amount of the depository securities actually in the treasury as compared with the amount of cash deposited in the respective banks (depositories) provided that the sufficiency of these deposits shall not be made a part of the examination.
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