Hawaii Revised Statutes Division 1. Government § 40-56

Warrants for bills of materials, supplies, and incidentals of every kind and character, shall be made payable to the order of each individual person to whom the State is indebted, except as provided in section 40-58, and only after an original warrant voucher shall have been presented to the comptroller or, in the case of the University of Hawaii and the department of education, to their respective chief financial officers accompanied by all original bills and any other supporting document as may be required by the comptroller or the respective chief financial officers of the University of Hawaii and the department of education. The comptroller or the respective chief financial officers of the University of Hawaii and department of education may accept an electronically-mailed warrant voucher or other bill or supporting document as an original warrant voucher, bill, or supporting document. The original warrant voucher shall have indorsed thereon the approval of the officer in whose department the liability or expense has been incurred, and the appropriation to which it is chargeable; and further, each original bill shall be specially certified by the subordinate officer of the State directly incurring the liability or expense that all the materials, supplies, and incidentals have been received in good order and condition, unless the bill is for an advance payment or a deposit to be paid as specified in the department's purchase order, in which case the certification of the original bill by the subordinate officer is not required. Any advance payment made under this section must conform to the common business practice for making such payment as determined by the comptroller or the respective chief financial officers of the University of Hawaii and the department of education.