Identity area
Type of entity
Corporate body
Authorized form of name
Department of the Auditor-General
Parallel form(s) of name
Standardized form(s) of name according to other rules
Other form(s) of name
- Department of the Comptroller
- Department of the Auditor
Identifiers for corporate bodies
Description area
Dates of existence
1898-1959
History
Under the Republic of Hawaii, the Office of Auditor-General was succeeded by the Department of the Auditor-General by Act 39 of Sessions laws of Hawaii, 1898. The Organic Act renamed the Auditor-General position "the Comptroller" in 1900. In practice, the territorial government continued to use the titles "Auditor” and “Auditor of the Territory" until the post was renamed “Comptroller” by the Territorial Legislature in 1957 (Act 152).
The Audit Division was established with the Department of Accounting and General Service in 1959, under the Reorganization Act of 1959, Act 1, Second Special Session.
Places
Legal status
Functions, occupations and activities
The auditor-general was the general accountant and it was his duty to audit and cause to be recorded every receipt and disbursement of money made to, by, or through the Public Treasury. He had complete supervision of all government accounts. A complete set of double-entry books was kept which recorded appropriations and daily business transactions. A ledger of various government accounts was maintained so that the status and condition of any appropriation, and the receipts and disbursements of the government may always be known. The auditor-general also kept warrant books and the bills and vouchers for which warrants had been drawn and endorsed.
The auditor general published in newspapers monthly and annual comparative statements of finances of the Hawaiian Government. He also made annual report to the President or Governor and biennial reports to the legislature which included recommendations for better collection, custody, and payment of public moneys.
Mandates/sources of authority
Session Laws of Hawaii, 1898. Act 39: An Act Creating an Auditor-General Department.
Hawaii Organic Act, 1900.
Revised Laws of Territory of Hawaii, 1905. Chapter 104: Audit of Public Accounts.
Hawaii Revised Statutes. Chapter 40: Audit and Accounting.
Session Laws of the Territory of Hawaii, 1957, Act 152
Session Laws of Hawaii, 1959. 2nd Special Session, Act 1: Reorganization Act.
Internal structures/genealogy
General context
Relationships area
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Access points area
Subject access points
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Occupations
Control area
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Rules and/or conventions used
Status
Level of detail
Dates of creation, revision and deletion
Created on 2001-05
Language(s)
- English
Script(s)
Sources
Session Laws of Hawaii, 1898. Act 39: An Act Creating an Auditor-General Department.
Hawaii Organic Act, 1900.
Revised Laws of Territory of Hawaii, 1905. Chapter 104: Audit of Public Accounts.
Hawaii Revised Statutes. Chapter 40: Audit and Accounting.
Session Laws of the Territory of Hawaii, 1957, Act 152
Session Laws of Hawaii, 1959. 2nd Special Session, Act 1: Reorganization Act.
Maintenance notes
2001-05: Creation
2020-10-26, Joel Horowitz: Entered into AtoM