PART I. COMPTROLLER; POWERS AND DUTIES

 

§40-1  Comptroller to supervise accounts,etc.  (a)  The comptroller shall be the general accountant of the State andshall 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 anydisbursement for which no appropriation has been made or which would cause aspecific appropriation to be exceeded.

(b)  [Repeal and reenactment on June 30,2010.  L Sp 2009, c 5, §12.]  With respect to the executive branch, exceptthe University of Hawaii until June 30, 2011, the Hawaii tourism authority, andthe department of education until June 30, 2011, the comptroller shall havecomplete supervision of all accounts.  The comptroller shall preaudit allproposed payments of $10,000 or more to determine the propriety of expendituresand compliance with executive orders and rules that may be in effect.  Whennecessary, the comptroller shall withhold approval of any payment.  Wheneverapproval is withheld, the department or agency concerned shall be promptlynotified.  With respect to the University of Hawaii, the Hawaii tourismauthority, and the department of education, the comptroller shall issuewarrants for the release of funds for the operating costs of the university,the Hawaii tourism authority, or the department of education, as applicable, inamounts and at times mutually agreed upon by the governor or director offinance and the university, the Hawaii tourism authority, or department ofeducation, as applicable; provided:

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

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

The University of Hawaii shall preaudit all proposedpayments of $10,000 or more and the Hawaii tourism authority and the departmentof education shall preaudit all proposed payments to determine the propriety ofexpenditures and compliance with applicable laws, executive orders, and rulesas may be in effect.  The University of Hawaii, the Hawaii tourism authority,and the department of education shall make disbursements for operating expensesfrom the amounts released by the comptroller and maintain records and documentsnecessary to support those disbursements at times mutually agreed upon by theuniversity 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 forthe university, the Hawaii tourism authority, or department of education, asapplicable, subject to available allotment.  Funds released pursuant to thissection shall be deposited by the university, the Hawaii tourism authority, ordepartment of education, as applicable, in accordance with the provisionsapplicable to the director of finance by chapter 38.  Except for moneysdeposited by the Hawaii tourism authority in the convention center enterprisespecial fund pursuant to section 201B-8, and in the tourism special fundpursuant to section 201B-11, any interest earned on the deposit of fundsreleased pursuant to this section shall be deposited in the state treasury atthe end of each fiscal year.

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

(d)  Any financial transaction recorded may beinspected by the public. [L 1898, c 39, §9; RL 1925, §1435; RL 1935, §562; RL1945, §1564; RL 1955, §34-13; am L 1957, c 152, §1; HRS §40-1; am L 1974, c159, §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; amL Sp 1993, c 8, §22; am L 1996, c 231, §1; am L 1997, c 180, §1; am L 1998, c115, §24; am L 2004, c 58, §§3, 14; am L 2005, c 22, §50 and c 137, §1; am L2006, 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.