Comptroller to supervise accounts, etc
HRS §40-1
in effect40-1. Comptroller to supervise accounts, etc
(a) The comptroller shall be the general accountant of the State and shall cause to be recorded every receipt and disbursement of money made to, by, or through the treasury. The comptroller shall have the power to withhold any disbursement for which no appropriation has been made or which would cause a specific appropriation to be exceeded.
(b) With respect to the executive branch,
except the University of Hawaii and the department of education, the
comptroller shall have complete supervision of all accounts. The comptroller
shall preaudit all proposed payments of $10,000 or more to determine the
propriety of expenditures and compliance with executive orders and rules that
may be in effect. When necessary, the comptroller shall withhold approval of
any payment. Whenever approval is withheld, the department or agency concerned
shall be promptly notified. With respect to the University of Hawaii and the
department of education, the comptroller shall issue warrants for the release
of funds for the operating costs of the university or the department of
education, as applicable, in amounts and at times mutually agreed upon by the
governor or director of finance and the university or department of education,
as applicable; provided that:
(1) The amounts released shall not exceed the
allotment ceilings for the respective funding sources of the university's or
the department of education's appropriations established by the governor for an
allotment period pursuant to section 37-34; and
(2) The comptroller may issue warrants as an advance
from the state treasury to the University of Hawaii and the department of
education to establish a checking account and provide working capital in
amounts and at times mutually agreed upon by the governor or director of
finance and the University of Hawaii and the department of education.
The University of Hawaii and the department of
education shall preaudit all proposed payments of $10,000 or more and shall
preaudit samples of the population of proposed payments of less than $10,000;
provided that the sample size comprises at least five per cent of the
population, and is of a size that the chief financial officers of the
University of Hawaii and the department of education, as applicable, determine
appropriate, to determine the propriety of expenditures and compliance with
applicable laws, executive orders, and rules. The University of Hawaii and the
department of education shall make disbursements for operating expenses from
the amounts released by the comptroller and maintain records and documents
necessary to support those disbursements at times mutually agreed upon by the
university president or the superintendent of education, as applicable, and the
comptroller; provided that when requested by the university or the department
of education, the comptroller shall make all disbursements for the university
or the department of education, as applicable, subject to available allotment.
Funds released pursuant to this section shall be deposited by the university or
the department of education, as applicable, in accordance with the provisions
applicable to the director of finance by chapter 38. Any interest earned on
the deposit of funds released pursuant to this section shall be deposited in
the state treasury at the end of each fiscal year.
(c) With respect to the judiciary and the
legislature, the comptroller shall make available to the judiciary and the
legislature the total amount appropriated to each, except that the judiciary
and the legislature may request the comptroller's services in maintaining
custody of the amount appropriated to each and in making payments therefrom.
When such services are requested, the comptroller shall make all disbursements
requested by the judiciary or the legislature, but shall not make any
disbursement for which no appropriation has been made or which would cause a
specific appropriation to be exceeded.
(d) Any financial transaction recorded may be
inspected by the public.
[L 1898, c 39, §9; RL 1925, §1435; RL 1935, §562; RL
1945, §1564; RL 1955, §34-13; am L 1957, c 152, §1; HRS §40-1; am L 1974, c
159, §4; am L 1986, c 321, §§4, 12; am L 1987, c 283, §69; am L 1989, c 371,
§§4, 7; am L 1990, c 66, §1; am L 1991, c 163, §3; am L 1993, c 314, §§1, 2; am
L Sp 1993, c 8, §22; am L 1996, c 231, §1; am L 1997, c 180, §1; am L 1998, c
115, §24; am L 2004, c 58, §§3, 14; am L 2005, c 22, §50 and c 137, §1; am L
2006, c 161, §§1, 7 and c 306, §1; am L 2008, c 37, §1; am L Sp 2009, c 5, §12;
am L 2010, c 102, §5, c 124, §6 as superseded by c 124, §10, and c 161, §3 as
superseded by c 161, §5; am L 2015, c 44, §§1, 7 to 9; am L 2017, c 91, §2; am
L 2021, c 203, §§2, 4]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0040/HRS_0040-0001.htmFetched: 11/10/2026