§40-91 - Appeal from comptroller.
PART V. APPEAL; ENFORCEMENT; PENALTIES
§40-91 Appeal from comptroller. [2004amendment repealed June 30, 2010. L 2006, c 94, §1.] In case of anyquestion or difference of opinion arising between the comptroller and anyofficer of the State regarding the proper appropriation to which any item oramount of expense is charged, or any other matter regarding the construction ofthis chapter or the authority vested in either of them by this chapter, and inall cases where a claim is disallowed by the comptroller in consequence of theabsence of an original warrant voucher, or upon an imperfect warrant voucher oran incorrect certificate, or if any person feels aggrieved by any decision ofthe comptroller, in the rejection or the surcharge of the returns or refusal toapprove or allow any demand presented by the person, any of the personsconcerned may appeal from the decision to the intermediate appellate court,subject to chapter 602. After such investigation as the appellate courtconsiders equitable, it may make such order directing the relief of theappellant in whole or in part as appears to the court to be just andreasonable. If the demand of the officer, bill, claim of any person, or thereturn 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 bepresented to the comptroller, who shall enter it in the proper book in likemanner as other demands and indorsement shall be made by the comptroller of itshaving 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 ofthe effective date of this Act [July 1, 2006] may be transferred to theintermediate appellate court or retained at the supreme court as the chiefjustice, in the chief justice's sole discretion, directs."
Rules of Court
Appeal to appellate courts, see Hawaii Rules of AppellateProcedure.
Case Notes
Formerly "reasonable time" allowed for takingappeal. 33 H. 795.
Appeal should not be hampered by technicalities. 15 H. 9,11.
Comptroller may refuse payment on ground of invalidity ofappropriation and comptroller's decision then be tested by appeal under thestatute, with parties in same positions as in mandamus. 20 H. 518.
Refusal to pay appropriation as being illegal and invalid andbeyond legislative powers. 25 H. 406.
Appeal lies from refusal to endorse certificate of availablefunds, under §103-39. 27 H. 143.
Refusal to indorse certificate of availability of unexpendedappropriation on public contract. 27 H. 221.
Appropriation by legislature on moral and honorableobligation. 29 H. 343.
Refusal to endorse contract as not satisfying call fortenders publication. 30 H. 94.
Refusal to pay person holding a county and a territory officeat same time. 31 H. 792.
Refusal to pay commissioner's salary in excess of temporaryappointment. 34 H. 12.
Refusal to issue warrant as Act providing for expenditure ofappropriation invalid. 35 H. 203.
Appeal from comptroller's refusal to pay salary authorized byboard of education. 53 H. 492, 497 P.2d 562.
Cited: 15 H. 726.