§40-3  Bookkeeping.  The comptroller
shall keep a complete set of double entry books in which the comptroller shall
open or cause to be opened all government accounts, and for the several amounts
as shown by the appropriation bill, or any other appropriation that may be at
any time made by the legislature, and the comptroller shall record the
comptroller's daily business transactions in detail therein.  The comptroller
shall also keep ledgers in which the comptroller shall open, arrange, and keep
in a methodical and systematic manner the various state accounts so that the
status and condition of all funds and appropriations, of all assets and
liabilities, and for all income and expenditures of the State may at any time
be ascertained and known; and further, the comptroller shall keep books to be
known as the warrant registers showing the warrants drawn.  The warrants are to
be 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 books
as the comptroller may deem necessary for a correct and proper administration
of the comptroller's office.  The comptroller shall also keep on file in a
convenient form for easy reference all original warrant vouchers for which
warrants have been drawn by the comptroller, and the original warrant vouchers
shall 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 the
amount. [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]