§40-39  Powers in examination.  In theexamination of all state accounts and statements, and all other documentsproduced as vouchers, or as subordinate vouchers, the comptroller shall makesuch queries and observations addressed to public accountants, officerscertifying accounts, or persons in any way concerned with the receipt ordisbursement of the moneys or funds referred to in this chapter, and shall callfor such further accounts, vouchers, statements, and explanations as thecomptroller may think necessary, and after the queries and observations havebeen answered, and after further accounts and explanations have been rendered,the comptroller shall disallow and surcharge all sums not duly credited to theproper fund and paid into the treasury, and shall disallow and surcharge allsums disbursed in excess or not duly vouched and authorized, against the publicaccountant, officers certifying accounts, or other persons through whosedefault the surcharges have arisen, and until the failure shall have been madegood to the satisfaction of the comptroller, all salary or other moneys thatmay be due and payable to the public accountant or other person shall bewithheld. [L 1898, c 39, §15; RL 1925, §1447; RL 1935, §574; RL 1945, §1578; RL1955, §34-27; am L 1957, c 152, §1; HRS §40-39; gen ch 1985]