§40-67  Closing out appropriation accounts. In all cases where an appropriation of public money is made, and an unexpendedbalance remains to the credit of the appropriation on the books of thecomptroller after the purposes of the appropriation have been accomplished, orafter the time has expired within which those purposes may be accomplished, orafter a time when the reasons for the appropriation have ceased to exist, thecomptroller, upon the receipt of a certificate from the head of the departmentor other public officer who is charged with the duty of expending theappropriation, stating that all outstanding accounts against the appropriationhave been fully paid and satisfied, may, with the written approval of thegovernor, close out the appropriation account and transfer the unexpendedbalance to the credit of the unappropriated surplus of the fund from which theappropriation 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]