§40-82  Uncollectible accounts.  (a) 
The directors, boards, or executive heads of executive departments, from time
to time, may prepare and submit for the review of the attorney general a list
of all uncollectible accounts in their departments.  Such accounts as the
attorney general finds to be uncollectible shall be entered in a special record
and be deleted from the accounts receivable records of the departments, which
shall thereupon be relieved from any further accountability for their
collection; provided that no account shall be so deleted until it shall have
been delinquent for at least two consecutive years.  Any account entered in the
special record shall be transferred back to the current accounts receivable if
the attorney general finds that the facts as alleged and presented to the
attorney general were not true, or that the account has become collectible.



As used in this section, "uncollectible
account" means an account with regard to which:



(1)  The debtor or party causing damage to property belonging
to the State is no longer within the jurisdiction of the State;



(2)  The debtor or party causing damage to property
belonging to the State cannot be located;



(3)  The party causing damage to property belonging to
the State is unknown or cannot be identified;



(4)  The debtor has filed for bankruptcy and has
listed the State as a creditor; or



(5)  Any other account as may be deemed by the
attorney general to be uneconomical or impractical to collect.



(b)  The judiciary, from time to time, may
prepare lists of all delinquent receivables that in its judgment are
uncollectible.  The delinquent receivables that the judiciary finds to be
uncollectible shall be entered in a special record and be deleted from the
other books kept by the judiciary, and the judiciary shall thereupon be
released from any further accountability for their collection; provided that no
account shall be so deleted until it has been delinquent for at least two
years.  Any delinquent receivables so written off may be transferred back to
the judiciary's accounts receivable if the judiciary finds that the facts as
alleged and previously presented to it were not true, or that the delinquent
receivables are in fact collectible, or that the delinquent receivables have
become collectible.  Nothing in this subsection shall preclude a person to whom
restitution is owed from pursuing collection of the debt.



As used in this section, "delinquent
receivables" means fines, restitution, monetary assessments, fees,
surcharges, penalties, sanctions, court costs, and other payment that is past
due.



(c)  The University of Hawaii, from time to
time, may prepare for the review of the university general counsel a list of
all uncollectible accounts.  Such accounts as the university general counsel
finds to be uncollectible shall be entered into a special record and be deleted
from the accounts receivable records of the university, which shall thereupon
be relieved from any further accountability for their collection; provided that
no account shall be so deleted until it shall have been delinquent for at least
two consecutive years.  Any account entered in the special record shall be
transferred back to the current accounts receivable if the university general
counsel finds that the account has become collectible.



(d)  The university shall submit an annual
report to the legislature, no later than twenty days prior to the convening of
each regular session, that shall summarize the types and amounts of
uncollectible delinquent accounts that either were:



(1)  Entered in a special record and deleted from the
university's other books; or



(2)  Transferred back to the university's accounts
receivable. [L 1965, c 63, §1; Supp, §34-15.5; HRS §40-82; gen ch 1985; am L
1998, c 264, §1; am L 2001, c 243, §4; am L 2005, c 102, §1 and c 154, §2; am L
2006, c 38, §2]