§40-81 Report by agencies receiving special moneys. All state officers, departments, boards, bureaus, commissions, or agencies collecting or receiving any moneys not required by law to be deposited in the state treasury shall report to the comptroller all receipts and disbursements on account thereof for each quarterly period of the calendar year not later than […]
§40-81.5 Rapid transportation authority; certification statement. (a) Beginning on September 5, 2017, and ending on December 31, 2031, the comptroller, upon the request for payment by the rapid transportation authority, shall verify that the authority’s invoices for the capital costs of a locally preferred alternative for a mass transit project comply with section 46-16.8(e). (b) […]
§40-82 Uncollectible accounts. (a) The directors, boards, or executive heads of executive departments, from time to time, may prepare and submit for the review of the attorney general a list of all uncollectible accounts in their departments. Such accounts as the attorney general finds to be uncollectible shall be entered in a special record and […]
§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 […]
§40-83 Audit of public school accounts. The comptroller shall cause to be examined and audited books of account kept by any public school in connection with school fees and all other moneys collected by these schools. All books of account shall be kept in such manner as shall be prescribed by the comptroller. [L 1932 […]
§40-84 Petty cash funds; regulations. Whenever the head of any state department, board, bureau, commission, or other agency deems it necessary to have a petty cash fund for the proper transaction of the business of the agency, a written application therefor shall be made to the comptroller setting forth the details covering the purposes and […]
§40-85 Imprest fund for immediate welfare payments, emergency assistance, and work-related expenses. (a) In addition to the petty cash funds authorized by section 40-84, emergency assistance funds under subsection (b), work-related expenses under subsection (c), and, upon approval by the comptroller, the amount necessary and sufficient to enable the department of human services to make […]
§40-86 Lapse of University of Hawaii appropriations. Upon the lapse of an appropriation to the University of Hawaii, moneys which remain unencumbered shall be returned to the state treasury within ninety days. [L 1986, c 321, §2] Note Repeal of section by L 1986, c 321, §12 as amended by L 1987, c 283, §69; […]
§40-87 Lapse of department of education appropriations. Upon the lapse of an appropriation to the department of education, moneys which remain unencumbered shall be returned to the state treasury within ninety days. [L 1986, c 321, §3] Note Repeal of section by L 1986, c 321, §12 as amended by L 1987, c 283, §69; […]
§40-88 State of Hawaii endowment fund created. (a) There shall be established as a separate fund of the Honolulu symphony trust created by the trust agreement dated December 5, 1986, a fund to be known as the State of Hawaii endowment fund. The income and capital gains from the $2,000,000 contributed by the State of […]
§40-89 Prior year accounts. The comptroller shall establish new accounts for all special and revolving funds on July 1 of each fiscal year. All unencumbered cash balances for special and revolving funds established in previous years shall be deposited in the appropriate account for the current fiscal year unless otherwise provided by law; provided that […]
§40-90 Encumbrances, when void. (a) All encumbrances for claims which the comptroller has determined to be inactive shall become void six months from the end of the fiscal year of the original encumbrance, or within a period of time less than six months as designated by the comptroller. (b) All encumbrances for contracts shall become […]
