Hawaii Revised Statutes Division 1. Government § 40-59

The comptroller shall keep in the comptroller's office in a convenient form for easy reference a correct list of all state permanent settlements, specific salaries, payrolls, subsidies, rents, contracts, and all bids for materials and supplies; and in auditing all bills for service rendered or merchandise supplied, or other bills against the State, the comptroller shall compare all rates and prices charged with the list, and disallow all amounts in excess of the current rates and prices, as shown by the list, or that in the comptroller's judgment are excessive.