§40-3  Bookkeeping.  The comptrollershall keep a complete set of double entry books in which the comptroller shallopen or cause to be opened all government accounts, and for the several amountsas shown by the appropriation bill, or any other appropriation that may be atany time made by the legislature, and the comptroller shall record thecomptroller's daily business transactions in detail therein.  The comptrollershall also keep ledgers in which the comptroller shall open, arrange, and keepin a methodical and systematic manner the various state accounts so that thestatus and condition of all funds and appropriations, of all assets andliabilities, and for all income and expenditures of the State may at any timebe ascertained and known; and further, the comptroller shall keep books to beknown as the warrant registers showing the warrants drawn.  The warrants are tobe numbered from one up to the number required for the current fiscal period,and in the form as shown in section 40-52, and all such other auxiliary booksas the comptroller may deem necessary for a correct and proper administrationof the comptroller's office.  The comptroller shall also keep on file in aconvenient form for easy reference all original warrant vouchers for whichwarrants have been drawn by the comptroller, and the original warrant vouchersshall have endorsed thereon the number of the warrant by which they were paid,the date of the warrant, the appropriation to which they were debited, and theamount. [L 1898, c 39, §12; RL 1925, §1456; am L 1927, c 219, §8; RL 1935,§583; RL 1945, §1587; RL 1955, §34-37; am L 1957, c 152, §1; am L Sp 1959 1st,c 13, §2; HRS §40-3; am L 1975, c 71, §2; gen ch 1985]