Hawaii Revised Statutes Division 1. Government § 40-39

In the examination of all state accounts and statements, and all other documents produced as vouchers, or as subordinate vouchers, the comptroller shall make such queries and observations addressed to public accountants, officers certifying accounts, or persons in any way concerned with the receipt or disbursement of the moneys or funds referred to in this chapter, and shall call for such further accounts, vouchers, statements, and explanations as the comptroller may think necessary, and after the queries and observations have been answered, and after further accounts and explanations have been rendered, the comptroller shall disallow and surcharge all sums not duly credited to the proper fund and paid into the treasury, and shall disallow and surcharge all sums disbursed in excess or not duly vouched and authorized, against the public accountant, officers certifying accounts, or other persons through whose default the surcharges have arisen, and until the failure shall have been made good to the satisfaction of the comptroller, all salary or other moneys that may be due and payable to the public accountant or other person shall be withheld.