§3-12-2 - Definitions

§3-12-2 Definitions.

         As used in these rules, unless the context specifically indicates otherwise, the following definitions apply:

         "Account" shall mean the entity of special moneys, with a discount or unique identification, that is being reported on. (Examples of an account may be in the form of a particular program, a particular grant, or a particular fund category.)

         "Comptroller" means the comptroller of the State of Hawaii or a duly authorized designee.

         "Special Moneys" means any state moneys not required by law to be deposited in the state treasury. (An example is the University of Hawaii's Agricultural Extension grant from the Federal government, which moneys are held by the University of Hawaii outside the state treasury, under authority of §304-8, Hawaii Revised Statutes.)

         "State" means the State of Hawaii.

         "State agency" includes any officer, department, board, bureau, commission, or agency of the State of Hawaii.

         "State moneys" means all those moneys collected or received by a state agency whether or not such moneys are required by law to be deposited in the state treasury. "State moneys" shall include:

(1) Moneys that come into the physical possession of a state agency over which the agency has legal responsibility for proper custodianship, accounting, and reporting. (Examples of moneys that are state moneys are the cash collected for student activity fees at public schools or cash collected by the PTA for extracurricular activities at public schools.)
(2) Other moneys budgeted by the State in a manner indicating responsibility on the part of the State for the accountability of the moneys, although the moneys are not physically in the possession of the State. (An example is moneys budgeted by the State for in-kind services by the U.S. Geological Survey under the State's water and land development program.)

        [Eff. MARCH 30, 1981 ] (Auth: HRS §40-81) (Imp. HRS §40-81)

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