PART V. 
APPEAL; ENFORCEMENT; PENALTIES



 



§40-91  Appeal from comptroller.  [2004
amendment repealed June 30, 2010.  L 2006, c 94, §1.]  In case of any
question or difference of opinion arising between the comptroller and any
officer of the State regarding the proper appropriation to which any item or
amount of expense is charged, or any other matter regarding the construction of
this chapter or the authority vested in either of them by this chapter, and in
all cases where a claim is disallowed by the comptroller in consequence of the
absence of an original warrant voucher, or upon an imperfect warrant voucher or
an incorrect certificate, or if any person feels aggrieved by any decision of
the comptroller, in the rejection or the surcharge of the returns or refusal to
approve or allow any demand presented by the person, any of the persons
concerned may appeal from the decision to the intermediate appellate court,
subject to chapter 602.  After such investigation as the appellate court
considers equitable, it may make such order directing the relief of the
appellant in whole or in part as appears to the court to be just and
reasonable.  If the demand of the officer, bill, claim of any person, or the
return of any public accountant is approved, in whole or in part by the court,
the court shall so indorse its findings on the same and it shall thereafter be
presented to the comptroller, who shall enter it in the proper book in like
manner as other demands and indorsement shall be made by the comptroller of its
having been so entered before it can be paid. [L 1898, c 39, §16; RL 1925,
§1458; RL 1935, §584; RL 1945, §1588; RL 1955, §34-38; am L 1957, c 152, §1;
HRS §40-91; am L 1975, c 71, §7; am L 1979, c 111, §26; am L 2004, c 202, §5]



 



Note



 



  L 2004, c 202, §82 provides:



  "SECTION 82.  Appeals pending in the supreme court as of
the effective date of this Act [July 1, 2006] may be transferred to the
intermediate appellate court or retained at the supreme court as the chief
justice, in the chief justice's sole discretion, directs."



 



Rules of Court



 



  Appeal to appellate courts, see Hawaii Rules of Appellate
Procedure.



 



Case Notes



 



  Formerly "reasonable time" allowed for taking
appeal.  33 H. 795.



  Appeal should not be hampered by technicalities.  15 H. 9,
11.



  Comptroller may refuse payment on ground of invalidity of
appropriation and comptroller's decision then be tested by appeal under the
statute, with parties in same positions as in mandamus.  20 H. 518.



  Refusal to pay appropriation as being illegal and invalid and
beyond legislative powers.  25 H. 406.



  Appeal lies from refusal to endorse certificate of available
funds, under §103-39.  27 H. 143.



  Refusal to indorse certificate of availability of unexpended
appropriation on public contract.  27 H. 221.



  Appropriation by legislature on moral and honorable
obligation.  29 H. 343.



  Refusal to endorse contract as not satisfying call for
tenders publication.  30 H. 94.



  Refusal to pay person holding a county and a territory office
at same time.  31 H. 792.



  Refusal to pay commissioner's salary in excess of temporary
appointment.  34 H. 12.



  Refusal to issue warrant as Act providing for expenditure of
appropriation invalid.  35 H. 203.



  Appeal from comptroller's refusal to pay salary authorized by
board of education.  53 H. 492, 497 P.2d 562.



  Cited:  15 H. 726.