40-93 Form of notice to appear for examination.
§40-93 Form of notice to appear for examination. To…………………………. By virtue of the authority vested in me by chapter 40 of the Hawaii Revised Statutes, you are hereby required to appear before me at……………………on……………………and to bring with you for the purpose of examination a certain book (or as the case may be) and to be […]
40-94 Examination under oath.
§40-94 Examination under oath. The comptroller shall examine upon oath, which oath the comptroller may administer, all persons whom the comptroller thinks fit to examine touching the receipts and expenditures of money, and touching all other things and matters necessary for the due execution of the powers vested in the comptroller by this chapter. [L […]
40-95 Penalty for false evidence.
§40-95 Penalty for false evidence. If any person, in the course of the person’s examination before the comptroller, wilfully and corruptly gives false evidence, the person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury. [L 1898, c 39, §35; RL 1925, §1440; RL 1935, §567; […]
40-96 Penalty for violating.
§40-96 Penalty for violating. Any public accountant or person who fails or neglects to conform to any of the regulations contained in this chapter, or to attend the comptroller for the purpose of being examined or to produce any accounts, books, vouchers or other documents or to answer any other lawful question when required so […]
40-82.5 Delinquent accounts, collection.
§40-82.5 Delinquent accounts, collection. Any state agency having an account due which is delinquent, may contract with a collection agency bonded under chapter 443B for collection of the delinquent account. The chairperson or director of the agency may make an agreement with the agency regarding the amount to be retained by it for services. [L […]
40-57.6 Duplicate bills accompanying vouchers.
§40-57.6 Duplicate bills accompanying vouchers. Notwithstanding the requirement in sections 40-56 and 40-57 that an original warrant voucher be accompanied by all original bills, original warrant vouchers of any expending agency which fully utilizes the encumbrance segment of the comptroller’s accounting system referred to in section 40-2 for obligations incurred for the purchase of materials, […]
40-58 In favor of assignees.
§40-58 In favor of assignees. No assignment of moneys by a person to whom the State is directly indebted shall be effective unless the assignment is first approved by the comptroller or, in the case of the University of Hawaii and the department of education, by their respective chief financial officers. The comptroller or the […]
40-59 Comptroller to keep list of salaries, contracts, bids, etc.
§40-59 Comptroller to keep list of salaries, contracts, bids, etc. The comptroller shall keep in the comptroller’s office in a convenient form for easy reference a correct list of all state permanent settlements, specific salaries, payrolls, subsidies, rents, contracts, and all bids for materials and supplies; and in auditing all bills for service rendered or […]
40-60 Vouchers required; procedure if not obtainable.
§40-60 Vouchers required; procedure if not obtainable. The comptroller shall not recognize any claim of whatsoever nature unless an original warrant voucher is presented for the same. No warrant shall be issued in payment for any claim except upon proper indorsement of the warrant voucher, notwithstanding any allegation of papers having been lost or destroyed, […]
40-61 Procedure when voucher defective.
§40-61 Procedure when voucher defective. When an original warrant voucher produced for a claim is defective from the want of any certificate or other document which ought to have accompanied it, the comptroller may, upon proof being made to the comptroller’s satisfaction that the public accountant did not wilfully neglect to procure the certificate, or […]