Office of the Comptroller

Identity area

Type of entity

Corporate body

Authorized form of name

Office of the Comptroller

Parallel form(s) of name

Standardized form(s) of name according to other rules

Other form(s) of name

Identifiers for corporate bodies

Description area

Dates of existence

1959

History

The office was established in 1959 under the Reorganization Act of 1959, Act 1, Second Special Session.

Places

Legal status

Functions, occupations and activities

The Comptroller is responsible for the planning, direction, and coordination of the activities of the Department and administers its internal affairs.

The Comptroller, the general accountant of the State, records every receipt and disbursement of money made to, by, or through the treasury. The Comptroller has the power to withhold any disbursement for which no appropriation has been made or which would exceed a specific appropriation.

With respect to the executive branch, except the University of Hawaii and the Department of Education, the Comptroller has complete supervision of all accounts. The Comptroller pre-audits 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 withholds approval of any payment. Whenever approval is withheld the department or agency concerned is promptly notified.

The Comptroller makes 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 payment therefrom. When such services is requested, the Comptroller makes all disbursements requested.

Mandates/sources of authority

Reorganization Act of 1959, Act 1, Second Special Session.

Internal structures/genealogy

General context

Relationships area

Related entity

Department of Accounting and General Services (1959)

Identifier of the related entity

Category of the relationship

hierarchical

Type of relationship

Department of Accounting and General Services

is controlled by

Office of the Comptroller

Dates of the relationship

1959

Description of relationship

Related entity

Department of the Auditor-General (1898-1959)

Identifier of the related entity

Category of the relationship

temporal

Type of relationship

Department of the Auditor-General

is the predecessor of

Office of the Comptroller

Dates of the relationship

1959

Description of relationship

null

Access points area

Subject access points

Place access points

Occupations

Control area

Authority record identifier

Maintained by

Institution identifier

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

Maintenance notes

2001-05: Creation
2020-10-20, Joel Horowitz: Entered into AtoM

  • Clipboard

  • Export

  • EAC

Related subjects

Related places