HRS §40-89
Prior year accounts
Read the official text at capitol.hawaii.gov ↗This section says the comptroller must set up new accounts for special and revolving funds each fiscal year. Money left over from past years goes into the current year's account, unless the law says otherwise or the legislature or finance director moves it to the general fund.
state agencies
The statute, as written — Prior year accounts
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 shall establish new accounts for all special and revolving funds on July 1 of each fiscal year. All unencumbered cash balances for special and revolving funds established in previous years shall be deposited in the appropriate account for the current fiscal year unless otherwise provided by law; provided that this section shall not apply to those funds which are designated by either the legislature or the director of finance for transfer to the general fund.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.