HRS §40-81
State agencies must report special funds to the comptroller
State offices and agencies that collect or receive money that is not required to go into the state treasury must report all money received and spent to the comptroller every three months. The report is due by the 15th day after the end of each quarter. The University of Hawaii and the Department of Education have the same reporting duty for money they hold outside the state treasury.
countiesstate agencies
The statute, as written — Report by agencies receiving special moneys
All state officers, departments, boards, bureaus, commissions, or agencies collecting or receiving any moneys not required by law to be deposited in the state treasury shall report to the comptroller all receipts and disbursements on account thereof for each quarterly period of the calendar year not later than the fifteenth day following the end of each quarterly period on such forms and under such rules as may be prescribed by the comptroller; provided that with respect to all moneys held outside the state treasury by the University of Hawaii or the department of education pursuant to the authority granted to the university and the department of education by this chapter, the University of Hawaii and the department of education shall report to the comptroller all transactions for each quarterly period not later than the fifteenth day following the end of each quarterly period on such forms and under such rules as may be prescribed by the comptroller.
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