Hawaii StatutesCHAPTER 40 - AUDIT AND ACCOUNTING
- §40-1 - Comptroller to supervise accounts, etc.
- §40-2 - Accounting systems and internal control; enforcing the use of and inspection of the same.
- §40-3 - Bookkeeping.
- §40-4 - Publication of statements.
- §40-5 - Annual reports.
- §40-6 - Approval of business and accounting forms.
- §40-7 - Count of money and securities in treasury.
- §40-8 - Statements of count to be filed.
- §40-9 - Keeping of cash book.
- §40-10 - Destruction of vouchers, etc.
- §40-11 - Destruction of warrants, bonds and interest coupons.
- §40-12 - Examination before destruction.
- §40-13 - Regulations.
- §40-31 - Public accountants defined, duties.
- §40-32 - Payments by Honolulu accountants.
- §40-33 - By accountants out of Honolulu.
- §40-34 - Accountants may deposit in bank, when.
- §40-35.5 - Assessment and collection of service charges for dishonored payments.
- §40-35 - Payment to State under protest.
- §40-36 - Successor accountants; vesting of moneys.
- §40-37 , 38 - REPEALED.
- §40-39 - Powers in examination.
- §40-40 - Receipts and payments.
- §40-51.5 - Checks or electronic funds transfers in lieu of warrants.
- §40-51.6 - Electronic funds transfers in lieu of checks.
- §40-51 - Money drawn only on warrants.
- §40-52 - Form of treasury warrant.
- §40-53 - Salary and pension payments.
- §40-54.5 - Disclosure of information.
- §40-54 - Payroll deductions authorized.
- §40-55 - Warrants for certain mechanics and laborers.
- §40-56 - Warrants for supplies, incidentals.
- §40-57.5 - Comptroller's acceptance of vouchers for the Hawaii state medicaid program.
- §40-57.6 - Duplicate bills accompanying vouchers.
- §40-57 - Warrants on account of contracts.
- §40-58 - In favor of assignees.
- §40-59 - Comptroller to keep list of salaries, contracts, bids, etc.
- §40-60 - Vouchers required; procedure if not obtainable.
- §40-61 - Procedure when voucher defective.
- §40-62 - Payment of warrants.
- §40-63 - Director's warrant notes.
- §40-64 - Interest designated on warrant note.
- §40-65 - Notice of payment of warrant notes.
- §40-66 - Appropriations lapse when.
- §40-67 - Closing out appropriation accounts.
- §40-68 - Nonpresentment of warrants and checks.
- §40-81 - Report by agencies receiving special moneys.
- §40-82.5 - Delinquent accounts, collection.
- §40-82 - Uncollectible accounts.
- §40-83 - Audit of public school accounts.
- §40-84 - Petty cash funds; regulations.
- §40-85 - Imprest fund for immediate welfare payments, emergency assistance, and work-related expenses.
- §40-86 - Lapse of University of Hawaii appropriations.
- §40-87 - Lapse of department of education appropriations.
- §40-88 - State of Hawaii endowment fund created.
- §40-89 - Prior year accounts.
- §40-90 - Encumbrances, when void.
- §40-91 - Appeal from comptroller.
- §40-92 - Examining persons, books.
- §40-93 - Form of notice to appear for examination.
- §40-94 - Examination under oath.
- §40-95 - Penalty for false evidence.
- §40-96 - Penalty for violating.