PART I. 
COMPTROLLER; POWERS AND DUTIES



 



§40-1  Comptroller to supervise accounts,
etc.  (a)  The comptroller shall be the general accountant of the State and
shall cause to be recorded every receipt and disbursement of money made to, by,
or through the treasury.  The comptroller shall have the power to withhold any
disbursement for which no appropriation has been made or which would cause a
specific appropriation to be exceeded.



(b)  [Repeal and reenactment on June 30,
2010.  L Sp 2009, c 5, §12.]  With respect to the executive branch, except
the University of Hawaii until June 30, 2011, the Hawaii tourism authority, and
the department of education until June 30, 2011, the comptroller shall have
complete supervision of all accounts.  The comptroller shall preaudit all
proposed payments of $10,000 or more to determine the propriety of expenditures
and compliance with executive orders and rules that may be in effect.  When
necessary, the comptroller shall withhold approval of any payment.  Whenever
approval is withheld, the department or agency concerned shall be promptly
notified.  With respect to the University of Hawaii, the Hawaii tourism
authority, and the department of education, the comptroller shall issue
warrants for the release of funds for the operating costs of the university,
the Hawaii tourism authority, or the department of education, as applicable, in
amounts and at times mutually agreed upon by the governor or director of
finance and the university, the Hawaii tourism authority, or department of
education, as applicable; provided:



(1)  The amounts released shall not exceed the
allotment ceilings for the respective funding sources of the university's or
the department of education's appropriations established by the governor for an
allotment period pursuant to section 37-34, or in the case of the Hawaii
tourism authority, revenues received by the convention center enterprise
special fund and the tourism special fund pursuant to section 237D-6.5; and



(2)  The comptroller may issue warrants as an advance
from the state treasury to the University of Hawaii, the Hawaii tourism
authority, and the department of education to establish a checking account and
provide working capital in amounts and at times mutually agreed upon by the
governor or director of finance and the University of Hawaii, the Hawaii
tourism authority, and the department of education.



The University of Hawaii shall preaudit all proposed
payments of $10,000 or more and the Hawaii tourism authority and the department
of education shall preaudit all proposed payments to determine the propriety of
expenditures and compliance with applicable laws, executive orders, and rules
as may be in effect.  The University of Hawaii, the Hawaii tourism authority,
and the department of education shall make disbursements for operating expenses
from the amounts released by the comptroller and maintain records and documents
necessary to support those disbursements at times mutually agreed upon by the
university president, the executive director of the Hawaii tourism authority,
or the superintendent of education, as applicable, and the comptroller;
provided that when requested by the university, the Hawaii tourism authority,
or department of education, the comptroller shall make all disbursements for
the university, the Hawaii tourism authority, or department of education, as
applicable, subject to available allotment.  Funds released pursuant to this
section shall be deposited by the university, the Hawaii tourism authority, or
department of education, as applicable, in accordance with the provisions
applicable to the director of finance by chapter 38.  Except for moneys
deposited by the Hawaii tourism authority in the convention center enterprise
special fund pursuant to section 201B-8, and in the tourism special fund
pursuant to section 201B-11, any interest earned on the deposit of funds
released pursuant to this section shall be deposited in the state treasury at
the end of each fiscal year.



(c)  With respect to the judiciary and the
legislature, the comptroller shall make available to the judiciary and the
legislature the total amount appropriated to each, except that the judiciary
and the legislature may request the comptroller's services in maintaining
custody of the amount appropriated to each and in making payments therefrom. 
When such services are requested, the comptroller shall make all disbursements
requested by the judiciary or the legislature, but shall not make any
disbursement for which no appropriation has been made or which would cause a
specific appropriation to be exceeded.



(d)  Any financial transaction recorded may be
inspected by the public. [L 1898, c 39, §9; RL 1925, §1435; RL 1935, §562; RL
1945, §1564; RL 1955, §34-13; am L 1957, c 152, §1; HRS §40-1; am L 1974, c
159, §4; am L 1986, c 321, §§4, 12; am L 1987, c 283, §69; am L 1989, c 371,
§§4, 7; am L 1990, c 66, §1; am L 1991, c 163, §3; am L 1993, c 314, §§1, 2; am
L Sp 1993, c 8, §22; am L 1996, c 231, §1; am L 1997, c 180, §1; am L 1998, c
115, §24; am L 2004, c 58, §§3, 14; am L 2005, c 22, §50 and c 137, §1; am L
2006, c 161, §§1, 7 and c 306, §1; am L 2008, c 37, §1]



 



Note



 



  The L 2008, c 37, §1 amendment is exempt from the June 30,
2010 repeal and reenactment condition by L 2006, c 306, §1.  L 2008, c 37, §3.



 



Cross References



 



  Generally, see §26-6.



  Services to judiciary and legislature, see §26-25.