§40-39  Powers in examination.  In the
examination of all state accounts and statements, and all other documents
produced as vouchers, or as subordinate vouchers, the comptroller shall make
such queries and observations addressed to public accountants, officers
certifying accounts, or persons in any way concerned with the receipt or
disbursement of the moneys or funds referred to in this chapter, and shall call
for such further accounts, vouchers, statements, and explanations as the
comptroller may think necessary, and after the queries and observations have
been answered, and after further accounts and explanations have been rendered,
the comptroller shall disallow and surcharge all sums not duly credited to the
proper fund and paid into the treasury, and shall disallow and surcharge all
sums disbursed in excess or not duly vouched and authorized, against the public
accountant, officers certifying accounts, or other persons through whose
default the surcharges have arisen, and until the failure shall have been made
good to the satisfaction of the comptroller, all salary or other moneys that
may be due and payable to the public accountant or other person shall be
withheld. [L 1898, c 39, §15; RL 1925, §1447; RL 1935, §574; RL 1945, §1578; RL
1955, §34-27; am L 1957, c 152, §1; HRS §40-39; gen ch 1985]