Comptroller's Memoranda
To view a specific memorandum, click on a link below.
2012-04 Board and Commission Member Parking Permits
2012-03 Federal Per Diem Rates (CONUS)
2012-02 Personal Use of State-Owned Vehicles
2012-01 2012 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
2011-34 State of Hawaii Single Audit Report
2011-33 Statutory Dues Changes for UPW
2011-32 Quarterly Interest Rate for Late Vendor Payments
2011-31 Wage and Tax Statements for 2011
2011-29 New Fund Balance Reporting Policy for Government Funds
2011-28 Early Cancellation of 2011 Claims Encumbrances
2011-27 Payroll Change Schedule Due Dates for January to December 2012
2011-26 Payroll Considerations at End of Calendar Year 2011
2011-25 Hawaii Revised Statutes 103-55.6 (Act 17, SLH 2009) - Apprenticeship Program
2011-23 Quarterly Interest Rate for Late Vendor Payments
2011-22 Statewide Long Distance Conversion from Sprint to AT&T, January 1, 2012
2011-21 Audit Examination for Fiscal 2011
2011-20 Statutory Dues Changes for HGEA
2011-19 Revised 2011 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
2011-17 Summary Warrant Voucher Documentation Requirement for Compliance with Act 190, SLH 2011
2011-16 FY2011-2012 Self-Assessment of Internal Controls Questionnaire
2011-15 Hawaii Revised Statutes 103-55.6 (Act 17, SLH 2009)Apprenticeship Program
2011-14 Delegation of Approval Authority for Certain Computer Hardware and Software Acquisitions
2011-13 Early Cashing of Payroll Checks
2011-11 Quarterly Interest Rate for Late Vendor Payments
2011-10 FAMIS Year End Deadlines
2011-09 Renewal of Temporary Civic Center Parking Permits
2011-08 Temporary Parking During Legislative Break
2011-07 Quarterly Interest Rate for Late Vendor Payments
2011-06 Act 17, SLH 2009-Apprenticeship Program
2011-05 Delegation of Approval Authority for Certain Computer Hardware and Software Acquisitions
2011-03 Personal Use of State-Owned Vehicles
2011-02 Federal Per Diem Rates (CONUS)
2011-01 2011 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
2010-41 Statutory Dues Changes for UPW
2010-40 Quarterly Interest Rate for Late Vendor Payments
2010-39 Certificate of Insurance Requirements for Contracts (Amended)
2010-37 Certificate of Insurance Requirements for Contracts
2010-36 Act 68, SLH 2010, Employment of State Residents on Construction Procurement Contracts
2010-35 Early Cancellation of 2010 Claims Encumbrances
2010-34 Gasoline/Diesel Fueling and Gas Credit Card Services Statewide
2010-33 Revised Payroll Change Schedule Due Dates for January to December 2011
2010-32 Revised Payroll Considerations at End of Calendar Year 2010
2010-31 Discontinuance of Synchronous Optical NETwork (SONET)
2010-30 Quarterly Interest Rate for Late Vendor Payments
2010-29 Act 17, SLH 2009 - Apprenticeship Program (Amendment to Comptroller's Memo No. 2010-27)
2010-28 Policy Guidance on Web Site Accessibility
2010-27 Act 17, SLH 2009 - Apprenticeship Program
2010-26 Termination of U.S. Savings Bond Program
2010-25 Statutory Dues for HGEA
2010-24 Telephone Directory Changes Due to Automated Call Routing
2010-23 Audit Examination for Fiscal 2010
2010-22 FY 2010-2011 Self-Assessment of Internal Controls Questionnaire
2010-20 Quarterly Interest Rate for Late Vendor Payments
2010-19 Changes to FAMIS Year End Closing Deadlines
2010-18 Departmental Financial Statements
2010-17 Statutory Dues Changes for HGEA
2010-16 Furlough Adjustment Computations - Comptroller's Memo No. 2009-31 (Amended)
2010-15 Payroll Change Schedule Due Dates for July to December 2010
2010-11 Quarterly Interest Rate for Late Vendor Payments
2010-09 Changes to FAMIS Period Closing Deadlines
2010-08 Insurance Requirements for Use of State Facilities and Grounds
2010-07 ARRA Records Retention
2010-06 General Liability and Automobile Insurance Requirements for Contracts
2010-05 2010 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
2010-04 Federal Per Diem Rates (CONUS)
2010-03 Personal Use of State-Owned Vehicles
2010-02 Wage and Tax Statements for 2009
2010-01 Documentation Requirement for Supporting Documents of Pcard Charges
2009-31 Furlough Adjustment Computations
2009-30 Statutory Dues Changes for UPW
2009-29 Payroll Change Schedule Due Dates for January to June 2010
2009-26 Payroll Considerations at End of Calendar Year 2009
2009-25 Statutory Dues Changes for HGEA
2009-21 Accounting and Reporting of ARRA Funds
2009-17 Single Audit Act of 1984
2009-16 Processing Fiscal Year 2009 Summary
Warrant Voucher Payments and Encumbrances
2009-14 Contract Execution Date
2009-10 Temporary Parking During Legislative Break
2009-09 Accounting for Federal Stimulus
Funds
2009-07 Renewal of Temporary Civic Center
Parking Permits
2009-06 Footnote Disclosures Relating to
Postemployment Benefits Other Than Pensions (OPEB)
2009-04 General Liability and Automobile
Insurance Requirements for Contracts
2009-03 Auto Fleet Insurance Coverage
2009-02 Federal Per Diem Rates (CONUS)
2009-01 2009 Standard Mileage Rate Announced
by Internal Revenue Service (IRS)
2008-25 Personal Use of State-Owned
Vehicles
2008-24 Wage and Tax Statements for
2008
2008-23 Documentation Requirement for Payment
of Pcard Charges
2008-22 Financial Reporting for
Postemployment Benefits Other Than Pensions (OPEB)
2008-20 Statutory Dues Changes for UPW
2008-17 Statutory Dues Changes for HGEA
2008-16 Payroll Considerations at End of
Calendar Year 2008
2008-15 Payroll Change Schedule Due Dates
for Calendar Year 2009
2008-11 Revised 2008 Standard Mileage
Rate Announced by Internal Revenue Service (IRS)
2008-09 Statutory Dues Changes for
HGEA
2008-07 Financial Statement Reporting
for General and General Obligation Bond Appropriations
2008-02 Federal Per Diem
Rates
2008-01 2008 Standard Mileage Rate
Announced by Internal Revenue Service
2007-30 Wage and Tax Statements for
2007
2007-29 Personal Use of State-Owned
Vehicles
2007-28 Statutory Dues Changes for
UPW
2007-25 Statutory Dues Changes for
HGEA
2007-24 General Liability and
Automobile Insurance Requirements for Contracts
2007-23 Payroll Change Schedule Due
Dates for Calendar Year 2008
2007-22 Payroll Considerations at End
of Calendar Year 2007
2007-20 Documentation Requirements
for Purchases of Goods or Services - Amended
2007-16 Removal of Bumper Stickers,
Decals and Dealers License Plate Frames
2007-14 Increase in Contractor Parking
Fees
2007-10 Deductible for Preventable
Property Losses
2007-05 Risk Management Cost
Allocation
2007-04 Change
to FAMIS Vendor Edit Table Maintenance_Inquiry Screen
2007-03
Procurement of Passenger Vehicles
2006-26 Personal Use
of State-Owned Vehicles
2006-16 Mandatory
Reporting of Cash Awards
2006-10 Determining
Status of Individuals Hired to Perform Services for Departments and
Agencies
2006-08 Shredding
Documents Containing Confidential Information
2006-02 Submission
of Certain W-4 Withholding Allowance Certificates
2005-30 Conversion
to Laser Printed Summary Warrant Voucher (SWV)
2005-26 Social
Security Numbers on Accounting Forms and Documents
2005-19 Financial
Statement Reporting
2005-14 Encumbering
for pCard Transactions
2005-13 Gasoline
Fuel Purchases State Fleet Cards
2005-12 Contract
Encumbrances and Contract Processing Procedures
2005-11 Statewide
Vendor Table Maintenance
2005-08
Clarification of Mandatory Use of Purchasing Card (pCard)
2004-36 Mandatory Use Of Purchasing Card
2004-23 Printing of Social Security Numbers on Pay Statements
2004-13 New
Procedures for U.S. Savings Bond Inquires
2004-11 Salary Overpayment Reporting
2004-08 Cancellation of Interest Generated Summary Warrant Vouchers
(SWV)
2004-06 Parking Leased Building
2003-37 Receipt of Personal Mail via the Messenger Service
2003-34 Central Motor Pool Repair Services
2003-33 Gasoline Fuel Purchases Minimum Octane Ratings
2003-25 FICA Code for One-Time Lump Sum Cash Bonus Voluntarty Severance
Benefit
2003-24 Monthly Reporting Requirement of Salary Overpayment
Amounts
2003-15 Posting of Audit Reports on Departmental WebPages
2003-13 Salary Overpayment Write-Off Procedures
2003-09 Revised Request for Transfer of Funds, SAFORM A-21
2002-42 State Intranet Standards
2002-35 Establishment of New Operating Appropriation Account or
Fund
2002-30 A-2 E-mail Retention Period Change from Thirty to Sixty
Days
2002-30 A-1
E-Mail Retention Schedule to Conserve Resources
2002-30 E-Mail Retention Schedule to Conserve Resources
2002-28 Revised Employee's Designation of Beneficiary, SAFORM D-90
2002-18 Funding of Audits Required Under Single Audit Act Amendments of
1996
2002-17 Distribution of Audit Reports under Single Audit Act Amendments
of 1996
2002-16 Assignment of Net Pay to Interstate Financial Institutions
2002-11 Purchase of Vehicle Identification Decals
2001-32 Requests for Online Access to FAMIS
2001-13 New Form - Assignment of Money By Party to Whom State is
Directly Indebted, SAFORM C-34
2000-25 Revised Personal Automobile Mileage Voucher, SAFORM
C-33
2000-24 Procurement of Transportation Services Regulated by the Public
Utilities Commission
2000-17 Pre-auditing of Payments Up To $1,000
1999-37 Fees for Storage at State Records Center
1999-29 Revised Salary Assignment/Cancellation, SAFORM D-60
1999-28 Risk Management Cost Allocation
1999-20 Submission of Time Sheets (State Accounting Form
D-55)
1999-13 Change in State Banking Services from American Savings Bank to
First Hawaiian Bank
1998-32 Clarification of Payroll Payment Policy for New
Employees
1998-16 Per Diem for Same Day Travel
1998-15 Payroll Payment Policy for New Employees
1998-14 Payroll Payment Policy for Placing Salaried Employees on
"After-the-Fact" Pay
1998-10 Escheated Warrants-Checks
1997-37 Extending Claims Encumbrances
1997-29 Operating
State Vehicles, Seat Belt Law Chapter 291-11.6 HRS
1997-26 Accounting for Revenue Refunds and Expenditure
Reimbursements
1997-16 Procedureal Changes for Post-Death Payroll Payments
1997-15 New Object Code for Ceded Land Revenue Payments to
OHA
1996-19 Checks in
Lieu of Warrants Pursuant to Section 40-51.5, Hawaii Revised
Statutes
1996-17 Change In Depository Status of State Archives
1996-16 Processing of Journal Vouchers
1996-12 Revised Notification For Payroll Adjustment, SAFORM
D-70
1996-09 Contract Encumbrance Vendor Changes
1996-04 Prompt Payments To Vendors
1995-33 State Record Centers Microfilming of Records
1995-26 Revised Assignment of Money by Party to Whom State is Directly
Indebted, SAFORM C-30
1995-25 Procedures for Parking Reimbursement
1995-21 Procurement of Audit and Accounting Services
1995-20 Carryover of Balances from Prior Year Accounts
1995-14 Payroll Code for Non-Cash Fringe Benefit
1995-11 Payroll File Maintenance Adjustments
1995-02 Inscription on State Motor Vehicles Chapter 105-6,
HRS
1994-02 Unused Airline Tickets
1993-14 New One-Year Rule on Travel Expenses
1993-10 Payroll System Revision for Statutory Dues
1993-05 Prompt Return of Payroll Warrants (Checks) for
Cancellation
1992-09 Travel Benefits Relating to Frequent Flyer Type
Programs
1992-08 Retrieval of Direct Deposits of Net Pay
1992-06 Revised Payroll Notice Input Form, SAFORM D-99
1991-31 Payroll W/H on Excess Travel and Other Reimbursements
1991-27 Reporting Weapons Maint Allowance
1991-19 Increase in Flat Monthly Auto Allowance
1991-16 Preparation and Submission of Encumbrance Documents
1991-14 Tenant Improvements in Leased Facilities
1991-06 FAMIS Trans.
Code 233 (Direct Contract Payment)
1990-27 Requirement for Photocopy of SS Card
1990-25 Holidays in W/C Periods
1990-21 Assessment
for Works of Art, Sec 103-8.5, HRS
1990-19 Payroll withholding on Excess Travel and other
Reimbursements
1990-12 Statutory
change to Petty Cash Payment Req.
1990-08 Post-Death Payroll Payments
1989-20 Restriction on use of Central Payroll EIN
1989-16 Claims for Loss of State Property
1989-13 Post-Death Payroll Payments
1989-06 Risk Management and INS Program for State Government
1989-05 New Voluntary Deductions in Payroll System
1988-36 Procedural Change for Payroll Overpayment Collections
1988-34 TORT Claims against the State
1988-26 I.D. of
Payments to Vendors
1988-14 Procedure change for Payroll Overpayment Collections
1988-13 Approval of Payroll Messages
1988-07 2-Hr Time Limit of Metered Parking Spaces
1987-07 HawTel Assessment of Late Payment Charges
1986-16 TDI Payments Processed on Payroll Change Schedule
1986-05 W/C Claim Benefit Payments
1985-18 Excessive Use of Summary Warrant Voucher
1985-17 Interest Under $5 Paid on Late Payments
1985-15 Risk
Management Coordinators
1985-08 Garnishment Documents Served on State Employees Paid via
Payroll System
1984-57 Use of PO to Contract for Personal Services
1984-44 Use of Opt Remittance Data/Advice Field for Encumbered
Contracts
1984-42 Manual Changes on Summary Warrant Vouchers
1984-39 Contract
Enc. Initially Recorded as Claims
1984-35 Firm Classification for Persons Providing Contractual
Services
1984-24 Contracts Payable from Federal Funds
1983-33 Hawn. Elec.
Co. New Payment Policy
1983-22 Approval Procedure for Development and Implementation of
Computerized Agency_CAFIS
1983-21 Red Tag (Priority) Voucher Payments
1983-20 FAMIS Vouchering of Payments to Postmaster
1981-39 Deposit of State Funds in Treasury
1978-03 Overdrafts in Payroll Allotment Category
1977-15 Request to
Establish New Approp. Symbols
