§40-67  Closing out appropriation accounts. 
In all cases where an appropriation of public money is made, and an unexpended
balance remains to the credit of the appropriation on the books of the
comptroller after the purposes of the appropriation have been accomplished, or
after the time has expired within which those purposes may be accomplished, or
after a time when the reasons for the appropriation have ceased to exist, the
comptroller, upon the receipt of a certificate from the head of the department
or other public officer who is charged with the duty of expending the
appropriation, stating that all outstanding accounts against the appropriation
have been fully paid and satisfied, may, with the written approval of the
governor, close out the appropriation account and transfer the unexpended
balance to the credit of the unappropriated surplus of the fund from which the
appropriation was made. [L 1921, c 230, §1; RL 1925, §1465; am L 1927, c 219,
§12; RL 1935, §592; RL 1945, §1596; RL 1955, §34-46; am L 1957, c 152, §1; HRS
§40-67]