Comptroller's Memoranda
To view a specific memorandum, click on a link below.
2008-14 Quarterly Interest Rate for Late
Vendor Payments
2008-12 Audit Examination for Fiscal
2008
2008-11 Revised 2008 Standard Mileage
Rate Announced by Internal Revenue Service (IRS)
2008-10 Quarterly Interest Rate for
Late Vendor Payments
2008-09 Statutory Dues Changes for
HGEA
2008-08 Encumbrance Submission
Deadline
2008-07 Financial Statement Reporting
for General and General Obligation Bond Appropriations
2008-06 Temporary Parking During
Legislative Break
2008-05 Quarterly Interest Rate for
Late Vendor Payments
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
2007-27 Quarterly Interest Rate for
Late Vendor Payments
2007-26 Early Cancellation of 2007
Claims Encumbrances
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
2007-19 Quarterly Interest Rate for
Late Vendor Payments
2007-17 Audit Examination for Fiscal
2007
2007-16 Removal of Bumper Stickers,
Decals and Dealers License Plate Frames
2007-14 Increase in Contractor Parking
Fees
2007-13 Quarterly Interest Rate for
Late Vendor Payments
2007-12 Statutory Dues Changes for
HGEA
2007-11 Encumbrance Submission
Deadline
2007-10 Deductible for Preventable
Property Losses
2007-09 Temporary Parking During
Legislative Break
2007-07 Renewal of
Temporary Civic Center Parking Permits
2007-06
Quarterly Interest Rate for Late Vendor Payments
2007-05 Risk Management Cost
Allocation
2007-04 Change
to FAMIS Vendor Edit Table Maintenance_Inquiry Screen
2007-03
Procurement of Passenger Vehicles
2007-02 Federal
Per Diem Rates (CONUS)
2007-01 2007
Standard Mileage Rate Announced by Internal Revenue Service
(IRS)
2006-27 Wage and Tax
Statements for 2006
2006-26 Personal Use
of State-Owned Vehicles
2006-25 Quarterly
Interest Rate for Late Vendor Payments
2006-24 Early
Cancellation of 2006 Claims Encumbrances
2006-22 Statutory
Dues Changes for HGEA
2006-21 Payroll
Considerations at End of Calendar Year 2006
2006-20 Statutory
Dues Changes for HGEA
2006-19 Payroll
Change Schedule Due Dates for Calendar Year 2007
2006-18 Quarterly
Interest Rate for Late Vendor Payments
2006-16 Mandatory
Reporting of Cash Awards
2006-15 Audit
Examination for Fiscal 2006
2006-14 Quarterly
Interest Rate for Late Vendor Payments
2006-13 Encumbrance
Submission Deadline
2006-11 Statutory
Dues Changes for HGEA
2006-10 Determining
Status of Individuals Hired to Perform Services for Departments and
Agencies
2006-08 Shredding
Documents Containing Confidential Information
2006-07 Temporary
Parking During Legislative Break, and Request for Temporary Parking
form
2006-05 Quarterly
Interest Rate for Late Vendor Payments
2006-04 2006
Standard Mileage Rate Announced by Internal Revenue Service
2006-03 Federal Per
Diem Rates (CONUS)
2006-02 Submission
of Certain W-4 Withholding Allowance Certificates
2006-01 Personal Use
of State-Owned Vehicles
2005-34 Wage and Tax
Statements (Form W-2) for 2005
2005-32 Quarterly
Interest Rate for Late Vendor Payments
2005-31 Mandatory
Reporting of Cash Awards
2005-30 Conversion
to Laser Printed Summary Warrant Voucher (SWV)
2005-29 Early
Cancellation of 2005 Claims Encumbrances
2005-28 Statutory
Dues Changes for HGEA
2005-27 Procurement
of Passenger Vehicles
2005-26 Social
Security Numbers on Accounting Forms and Documents
2005-24 Payroll Change
Schedule Due Dates for Calendar Year 2006
2005-23 Payroll
Considerations at End of Calendar Year 2005
2005-22 Quarterly
Interest Rate for Late Vendor Payments
2005-20
Statutory Dues Increases for HGEA
2005-19 Financial
Statement Reporting
2005-17 Statutory
Dues Changes for Bargaining Unit 01 Represented by United Public
Workers (UPW)
2005-16 Quarterly
Interest Rate for Late Vendor Payments
2005-15 Encumbrance
Submission Deadline
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
2005-10 PCard
Charges Made Prior to Receipt of Goods
2005-09 Temporary
Parking During Legislative Break
2005-08
Clarification of Mandatory Use of Purchasing Card (pCard)
2005-06 Renewal of
Temporary Civic Center Parking Permits
2005-05 Quarterly
Interest Rate for Late Vendor Payments
2005-04 Update of
Federal Per Diem Rates (CONUS) for 2005
2005-03 Submission
of Certain Form W4 Withholding Certificates for Calendar Year
2005
2005-02 Wage and Tax
Statements (Form W-2) for 2004
2005-01 Personal Use
of State-Owned Vehicles
2004-36 Mandatory Use Of Purchasing Card
2004-34 Federal Per
Diem Rates (CONUS)
2004-33 2005
Standard Mileage Rate Announced by Internal Revenue Service
(IRS)
Amended
2004-32 Quarterly
Interest Rate for Late Vendor Payments
2004-30 Early Cancellation of 2004 Claims Encumbrances
2004-29 Payroll Considerations at End of Calendar Year 2004
2004-28
Payroll Change Schedule Due Dates for Calendar Year 2005
2004-27 Financial Statement Reporting
2004-25 Quarterly Interest Rate for Late Vendor Payments
2004-23 Printing of Social Security Numbers on Pay Statements
2004-21 Electronic
Billing and Payment
2004-19 Quarterly Interest Rate for Late Vendor Payments
2004-18 Encumbrance Submission Deadline
2004-17 Late Vendor Payment Information
2004-13 New
Procedures for U.S. Savings Bond Inquires
2004-12 Statutory Dues Changes for HGEA
2004-11 Salary Overpayment Reporting
2004-10 Temporary Parking During Legislative Break
2004-09 Quarterly Interest Rate for Late Vendor Payments
2004-08 Cancellation of Interest Generated Summary Warrant Vouchers
(SWV)
2004-07 Update Government Section Listing in Verizon 2004-2005
Directory for Oahu
2004-06 Parking Leased Building
2004-04 Personal Use of State-Owned Vehicles
2004-03 Submission of Certain Form W-4 Withholding Certificates for
Calendar Year 2004
2004-02 Federal Per Diem Rates (CONUS)
2004-01 2004 Standard Mileage Rate Announced by Internal Revenue
Service
2003-39 Statutory Dues Changes for HGEA
2003-38 Wage and Tax Statements for 2003
2003-37 Receipt of Personal Mail via the Messenger Service
2003-36 Statutory Dues Changes for Bargaining Unit 01 and 10
Represented by United Public Work (UPW)
2003-35 Quarterly Interest Rate for Late Vendor Payments
2003-34 Central Motor Pool Repair Services
2003-33 Gasoline Fuel Purchases Minimum Octane Ratings
2003-31 Statutory Dues Increase for HGEA
2003-30 Honolulu Airport Rental Program
2003-29 Early Cancellation of 2003 Claims Encumbrances
2003-28 Requirement for Original Bills (Invoices or Receipts)
2003-27 Payroll Change Schedule Due Dates for Calendar Year
2004
2003-26 Payroll Considerations for Calendar Year Ending 2003
2003-25 FICA Code for One-Time Lump Sum Cash Bonus Voluntarty Severance
Benefit
2003-24 Monthly Reporting Requirement of Salary Overpayment
Amounts
2003-23 Update of Verizon 2003-2004 Directory for Hawaii
2003-21 Quarterly Interest Rate for Late Vendor Payments
2003-19 Revision to First Hawaiian Bank Stop Payment Order
Form
2003-16 Quarterly Interest Rate for Late Vendor Payments
2003-15 Posting of Audit Reports on Departmental WebPages
2003-13 Salary Overpayment Write-Off Procedures
2003-12 Removal of Bumper Stickers, Decals and Dealer License Plate
Frames
2003-09 Revised Request for Transfer of Funds, SAFORM A-21
2003-08 Renewal of Temporary Parking Permit Civic Center
Complex
2003-07 Excess Vacation Leave Pay Out
2003-04 Revision to First Hawaiian Bank Stop Payment Order
Form
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
2002-18 Funding of Audits Required Under Single Audit Act Amendments of
1996
2002-17 Distribution of Audit Reports under Single Audit Act Amendments
of 1996
2002-11 Purchase of Vehicle Identification Decals
2002-09 Laser Printed Comptrollers Checks
2001-32 Requests for Online Access to FAMIS
2001-24 Computer-Printable State Accounting Forms
2001-21 Financial Statement Reporting
2001-17 Laser Printed Comptrollers Checks
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
1999-44 Revised SAFORMS for the Year 2000
1999-37 Fees for Storage at State Records Center
1999-36 $1,000 Deductible Limit for Theft of Equipment
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
1999-12 Revised Personal Automobile Voucher, SAFORM C-33
1999-11 Vehicle Maintenance Services
1998-32 Clarification of Payroll Payment Policy for New
Employees
1998-21 Exec Memo 98-04, Purchase of Passenger Motor Vehicles
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
1997-24 Gasoline Fuel Purchases, Minimum Octane Ratings
1997-21 Fuel Purchases for State Vehicles, State Fleet Gasoline Credit
Card System
1997-20 Credit Card Expenditures
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
1996-13 Revised Treasury Deposit Receipt, SAFORM B-13
1996-12 Revised Notification For Payroll Adjustment, SAFORM
D-70
1996-11 General Contract Matters Relating To Tax Clearances
1996-09 Contract Encumbrance Vendor Changes
1996-04 Prompt Payments To Vendors
1995-34 Reduction in Hours of Operation for Air Conditioning
1995-33 State Record Centers Microfilming of Records
1995-28 Revised Vendor Table Maintenance, SAFORM A-54
1995-27 Revised Checks Cancelled, SAFORM C-53
1995-26 Revised Assignment of Money by Party to Whom State is Directly
Indebted, SAFORM C-30
1995-25 Procedures for Parking Reimbursement
1995-24 Central Motor Pool Vehicles Rental Rate Revision
1995-23 New Requirement for Reporting Reimbursable Moving
Expenses
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
1994-28 Office Space Lease in Non-State Owned Buildings
1994-26 Revised Application for Investments, SAFORM A-30
1994-25 Revised Motor Vehicle Insurance Deduction Authorization, SAFORM
D-62
1994-21 Revised Request for Transfer of Funds, SAFORM A-21
1994-02 Unused Airline Tickets
1993-21 Submission of Contracts for Encumbrance and
Certification
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
1992-32 Revised Summary Warrant Voucher - SAFORMs C-08 and
C-10
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
1991-28 Telephone Credit Card Expenditures
1991-27 Reporting Weapons Maint Allowance
1991-19 Increase in Flat Monthly Auto Allowance
1991-16 Preparation and Submission of Encumbrance Documents
1991-15 Parking in Leased Buildings
1991-14 Tenant Improvements in Leased Facilities
1991-06 FAMIS Trans.
Code 233 (Direct Contract Payment)
1991-05 Revised Agency Internal Journal Voucher Entry
1990-27 Requirement for Photocopy of SS Card
1990-25 Holidays in W/C Periods
1990-22 Revised Contract Input
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
1990-04 Determining Employer-Employee Relationship
1989-22 Determining Employer/Employee Relationship
1989-20 Restriction on use of Central Payroll EIN
1989-16 Claims for Loss of State Property
1989-13 Post-Death Payroll Payments
1989-07 Determining Employer-Employee Relationship
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
1988-32 Restriction
on use of Central Payroll E.I.N.
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
1986-32 Medicare Withholding Tax
1986-16 TDI Payments Processed on Payroll Change Schedule
1986-05 W/C Claim Benefit Payments
1985-22 Taxability of Personal Use of State Automobiles
1985-18 Excessive Use of Summary Warrant Voucher
1985-17 Interest Under $5 Paid on Late Payments
1985-16 Taxability of Personal Use of State Automobiles
1985-15 Risk
Management Coordinators
1985-14 TDR for Payroll Clearance Fund Deposits of Salary Overpayment
Reimbursements
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
1983-37 Rev. to
Journal Voucher Requirements
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
1983-04 Clarification of DAGS Policy for Collection of Salary
Overpayment Procedures
1981-39 Deposit of State Funds in Treasury
1978-03 Overdrafts in Payroll Allotment Category
1977-15 Request to
Establish New Approp. Symbols