Administration

HRS div. 1, tit. 5, ch. 36, pt. I

in effect

HRS §36-1 Responsibility for moneys

36-1. Responsibility for moneys The director of finance shall be responsible for the safekeeping of all moneys paid into the treasury, and for the proper disbursement and appropriation thereof, pursuant to the laws; and the director shall be liable therefor on the director's official bond, provided that in case of the larceny or embezzlement of any moneys, by any officer of the director's department, or other persons, the director shall be allowed to give that fact, and that the director had no collusive knowledge thereof, in evidence, and the establishment of these facts shall discharge the director from responsibility. [CC 1859, §473; RL 1925, §1247; RL 1935, §2206; RL 1945, §5807; RL 1955, §132-7; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §36-1; am L 1972, c 6, §1; gen ch 1985]

HRS §36-2 Keep full records

36-2. Keep full records The director of finance shall keep, or cause to be kept, in appropriate books, a clear, distinct, and full record of all the transactions and business of the director's department. [CC 1859, §471; RL 1925, §1245; RL 1935, §2204; RL 1945, §5805; RL 1955, §132-5; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §36-2; gen ch 1985]

HRS §36-2.5 Full disclosure of entities receiving state awards

36-2.5. Full disclosure of entities receiving state awards (a) In this section, unless the context indicates otherwise: "Entity": (1) Includes, whether for profit or nonprofit: (A) A corporation; (B) An association; (C) A partnership; (D) A limited liability company; (E) A limited liability partnership; (F) A sole proprietorship; (G) Any other legal business entity; (H) Any other grantee or contractor that is not excluded by [paragraph] (2) or (3); and (I) Any state or county entity; (2) On and after January 1, 2010, includes any subcontractor or subgrantee; and (3) Does not include: (A) An individual recipient of state public assistance; or (B) A state employee. "Searchable website" means a website that allows the public to: (1) Search state awards by any identifying element required by subsection (b); (2) Ascertain through a single search the total amount of funding awarded to an entity by state award that is a grant, subgrant, loan, awards cooperative agreement, or other form of financial assistance, by fiscal year; (3) Ascertain through a single search the total amount of funding awarded to an entity by a state award that is a contract, subcontract, purchase order, task order, or delivery order, by fiscal year; and (4) Download data included in paragraph (1) included in the outcome from searches. "State award" means state financial assistance and expenditures that: (1) Are grants, subgrants, loans, awards, cooperative agreements, other forms of financial assistance, contracts, subcontracts, purchase orders, task orders, and delivery orders; (2) Do not include single transactions less than $25,000; and (3) Before October 1, 2009, do not include credit card transactions. (b) Not later than January 1, 2009, the department of budget and finance, in accordance with this section, shall establish, implement, and maintain a single searchable website, accessible by the public at no cost, that includes for each state award: (1) The name of the entity receiving the award; (2) The amount of the award; (3) Information on the award, including transaction type, funding agency, program source, and an award title descriptive of the purpose of each funding action; (4) The full address of the entity receiving the award and the primary location of performance under the award; (5) A unique identifier of the entity receiving the award and of the parent entity of the recipient, if the entity is owned by another entity; and (6) Any other relevant information specified by the department of budget and finance. The website shall include data for fiscal year 2008 and each fiscal year thereafter. The director of finance is authorized to designate one or more state agencies to participate in the development, establishment, maintenance, and support of the website; provided that the department of accounting and general services, in collaboration with the department of budget and finance, is responsible for collecting and posting on the website, the information that is required by this subsection. In the initial designation, or in subsequent instructions and guidance, the director may specify the scope of the responsibilities of each agency. State agencies shall comply with the instructions and guidance issued by the director of finance and shall provide appropriate assistance to the director upon request, so as to assist the director in ensuring the existence and operation of the website. (c) The website established under this section: (1) Shall provide an opportunity for the public to provide input about the utility of the site and recommendations for improvements; (2) Shall be updated not later than thirty days after the award of any state award requiring a posting; and (3) Shall provide for separate searches for the state awards; provided that, notwithstanding any provision under this section to the contrary, except for information that is disclosed in the aggregate, information on any state award that is tax related and authorized under title 14 shall be disclosed pursuant to taxpayer disclosure provisions under title 14. (d) Not later than July 1, 2008, the director of finance shall establish and implement a pilot program to: (1) Test the collection and accession of data about subgrants and subcontracts; and (2) Determine how to implement a subaward reporting program across the State, including: (A) A reporting system under which the entity issuing a subgrant or subcontract is responsible for fulfilling the subaward reporting requirement; and (B) A mechanism for collecting and incorporating agency and public feedback on the design and utility of the website. The pilot program shall terminate not later than January 1, 2010. (e) Based on the pilot program, not later than January 1, 2010, the director of finance: (1) Shall ensure that data regarding subawards are disclosed in the same manner as data regarding other state awards; and (2) Shall ensure that the method for collecting and distributing data about subawards: (A) Minimizes burdens imposed on state award recipients and subaward recipients; (B) Allows state award recipients and subaward recipients to allocate reasonable costs for the collection and reporting of subaward data as indirect costs; and (C) Establishes cost-effective requirements for collecting subaward data under block grants, formula grants, and other types of assistance to local governments. For subaward recipients that receive state funds through county governments, the director of finance may extend the deadline for ensuring that data regarding such subawards are disclosed in the same manner as data regarding other state awards for a period not to exceed eighteen months, if the director determines that compliance would impose an undue burden on the subaward recipient. (f) Any entity that demonstrates to the director of finance that the gross income, from all sources, for the entity did not exceed $300,000 in the previous tax year of that entity shall be exempt from the requirement to report subawards under subsection (d), until the director determines that the imposition of such reporting requirements will not cause an undue burden on the entity. (g) Nothing in this section shall prohibit the department of budget and finance from including through the website established under this section access to data that is publicly available in any other state database. (h) The director of finance shall submit to the legislature not later than twenty days prior to the convening of each regular session an annual report regarding the website established under this section. Each report shall include: (1) Data regarding the usage and public feedback on the utility of the site (including recommendations for improving data quality and collection); (2) An assessment of the reporting burden placed on state award and subaward recipients; and (3) An explanation of any extension of the subaward reporting deadline, if applicable. The director of finance shall make each report publicly available on the website established under this section. (i) Nothing in this section shall require the disclosure of classified information. [L 2007, c 272, §1; am L 2009, c 164, §1]

HRS §36-3 Fiscal agents

36-3. Fiscal agents The director of finance may appoint, with the approval of the governor, such fiscal agents as may be necessary and expedient to facilitate the sale, purchase, and redemption of the bonds of the State and the payment of interest thereon. The director may authorize and empower the fiscal agents, for and on behalf of the State, to receive and receipt for moneys realized from the sale of the bonds and to pay out moneys for the redemption or purchase thereof and for the payment of interest thereon, and to receive receipts for all moneys so paid out. Moneys received by the fiscal agents from the sale of bonds on behalf of the State shall not, for a period of fifteen days after the sale of bonds, be considered as deposits within the meaning of chapter 38, and moneys placed with the fiscal agents for the purpose of purchase or redemption of bonds and coupons shall not be considered as deposits within the meaning of chapter 38. The director may also appoint, with the approval of the governor, such mainland depositories as may be necessary or expedient for the safekeeping of securities owned by the State, and may authorize and empower these depositories, for and on behalf of the State, to pay for, receive delivery of, and receipt for, securities purchased by the State, to receive interest payments, to deliver and receive payment for securities sold or redeemed by the State and to perform all other acts in connection with these securities which are customarily performed by depositories. Moneys received by the depositories on behalf of the State from the sale or redemption of securities, or as interest, shall not for a period of fifteen days after the receipt thereof by the depository be considered as deposits within the meaning of chapter 38, and moneys placed with the depositories for the purpose of purchase of securities shall not be considered as deposits within the meaning of chapter 38. This paragraph may be applied with respect to any securities deposited in the director's custody or control by any agency, government or private, with the approval of and at the expense of the agency, which expenditures, in the case of a government agency, may be made from any funds available for its current expenses. Funds of any government agency awaiting investment, also funds received by the depository on behalf of the government agency from the sale or redemption of securities or as interest for a period of fifteen days after receipt thereof, shall be deemed held by the director or in the treasury of the State within the meaning of any requirement of law, and any moneys, though required to be held in the treasury, shall not, under the foregoing circumstances, be considered as deposits within the meaning of chapter 38. All appointments made under this section may be revoked by the director at any time. [L 1907, c 102, §1; am L 1927, c 233, §1; RL 1925, §1243; RL 1935, §2202; am L 1939, c 51, §1; RL 1945, §5803; am L 1945, c 59, §1(2); RL 1955, §132-3; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §36-3]

HRS §36-4 Instruct subordinates

36-4. Instruct subordinates The director of finance shall, from time to time, instruct the officers of the director's department in relation to their duties and business. [CC 1859, §472; RL 1925, §1246; am imp L 1932 2d, c 40; RL 1935, §2205; RL 1945, §5806; RL 1955, §132-6; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §36-4; gen ch 1985]

HRS §36-6 Report to legislature

36-6. Report to legislature The director of finance shall make an annual report to the legislature of the transactions and business of the director's department, showing the revenue and expenditure for the preceding year, and giving a full and detailed estimate of the revenue and expenditure for the succeeding year. [CC 1859, §470; RL 1925, §1244; RL 1935, §2203; RL 1945, §5804; RL 1955, §132-4; am L Sp 1959 1st, c 13, §2; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §36-6; gen ch 1985]

HRS §36-7 Director's certificates, evidence

36-7. Director's certificates, evidence The director of finance may certify, under the seal of the director's department, copies of vouchers and other documents deposited in the director's office; and copies so certified shall be as valid evidence in any court as the originals. [CC 1859, §476; RL 1925, §1250; RL 1935, §2209; RL 1945, §5810; RL 1955, §132-10; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §36-7; gen ch 1985]

HRS §36-8 Director may administer oaths

36-8. Director may administer oaths The director of finance may administer all necessary oaths connected with the duties of the director's department. [CC 1859, §475; RL 1925, §1249; RL 1935, §2208; RL 1945, §5809; RL 1955, §132-9; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §36-8; gen ch 1985]

Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0036/HRS_0036-.htmFetched: 11/10/2026