Aloha and welcome to AARC web site. In order to improve accountability of the expenditure of public funds, the Comptroller establishes the Accounting and Audit Review Committee (AARC) to ensure compliance with the Comptroller's established accounting system and internal controls. [read more] |
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What's New|
Comptroller's Memorandum 2009-25
2009-25 Statutory Dues Changes for HGEA |
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Comptroller's Memorandum 2009-21
2009-21 Accounting and Reporting of ARRA Funds |
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Comptroller's Memorandum 2009-20
2009-20 Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2009-19
2009-19 Update of Government Section Listings in Hawaiian Telcom 2010 Directory for the Island of Oahu |
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Comptroller's Memorandum 2009-18
2009-18 Audit Examination for Fiscal 2009 |
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Comptroller's Memorandum 2009-17
2009-17 Single Audit Act of 1984 |
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Comptroller's Memorandum 2009-16
2009-16 Processing Fiscal Year 2009 Summary Warrant Voucher Payments and Encumbrances |
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Comptroller's Memorandum 2009-15
2009-15 Contract Retainage |
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Comptroller's Memorandum 2009-14
2009-14 Contract Execution Date |
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Comptroller's Memorandum 2009-13
2009-13 Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2009-12
2009-12 Encumbrance Submission Deadline |
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Comptroller's Memorandum 2009-11
2009-11 Accounting Adjustment to Department Cash Due to Market Decline (Amended) |
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Comptroller's Memorandum 2009-10
2009-10 Temporary Parking During Legislative Break |
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Comptroller's Memorandum 2009-09
2009-09 Accounting for Federal Stimulus Funds |
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Comptroller's Memorandum 2009-08
2009-08 Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2009-07
2009-07 Renewal of Temporary Civic Center Parking Permits |
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Comptroller's Memorandum 2009-06
2009-06 Footnote Disclosures Relating to Postemployment Benefits Other Than Pensions (OPEB) |
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Comptroller's Memorandum 2009-05
2009-05 Accounting Adjustment to Department Cash Due to Market Decline |
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Comptroller's Memorandum 2009-04
2009-04 General Liability and Automobile Insurance Requirements for Contracts |
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Comptroller's Memorandum 2009-03
2009-03 Auto Fleet Insurance Coverage |
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Comptroller's Memorandum 2009-02
2009-02 Federal Per Diem Rates (CONUS) |
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Comptroller's Memorandum 2009-01
2009-01 2009 Standard Mileage Rate Announced by Internal Revenue Service (IRS) |
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Comptroller's Memorandum 2008-25
2008-25 Personal Use of State-Owned Vehicles |
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Comptroller's Memorandum 2008-24
2008-24 Wage and Tax Statements for 2008 |
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Comptroller's Memorandum 2008-23
2008-23 Documentation Requirement for Payment of Pcard Charges |
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Comptroller's Memorandum 2008-22
2008-22 Financial Reporting for Postemployment Benefits Other Than Pensions (OPEB) |
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Comptroller's Memorandum 2008-21
2008-21 Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2008-20
2008-20 Statutory Dues Changes for UPW |
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Comptroller's Memorandum 2008-19
2008-19 Update of Government Section Listings in Hawaiian Telcom 2009 Directories for the Islands of Hawaii, Kauai, and Maui/Molokai/Lanai |
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Comptroller's Memorandum 2008-18
2008-18 Early Cancellation of 2008 Claims Encumbrances |
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Comptroller's Memorandum 2008-17
2008-17 Statutory Dues Changes for HGEA |
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Comptroller's Memorandum 2008-16
2008-16 Payroll Considerations at End of Calendar Year 2008 |
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Comptroller's Memorandum 2008-15
2008-15 Payroll Change Schedule Due Dates for Calendar Year 2009 |
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Comptroller's Memorandum 2008-14
2008-14 Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2008-12
2008-12 Audit Examination for Fiscal 2008 |
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Comptroller's Memorandum 2008-11
2008-11 Revised 2008 Standard Mileage Rate Announced by Internal Revenue Service (IRS) |
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Comptroller's Memorandum 2008-10
2008-10 Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2008-09
2008-09 Statutory Dues Changes for HGEA |
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Comptroller's Memorandum 2008-08
2008-08 Encumbrance Submission Deadline |
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Comptroller's Memorandum 2008-07
2008-07 Financial Statement Reporting for General and General Obligation Bond Appropriations |
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Comptroller's Memorandum 2008-06
2008-06 Temporary Parking During Legislative Break |
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Comptroller's Memorandum 2008-05
2008-05 Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2008-04
2008-04 Update of Government Section Listings in Hawaiian Telcom 2008-2009 Directory for the Island of Oahu |
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Comptroller's Memorandum 2008-03
2008-03 Motor Vehicle Permit |
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Comptroller's Memorandum 2008-02
2008-02 Federal Per Diem Rates |
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Comptroller's Memorandum 2008-01
2008-01 2008 Standard Mileage Rate Announced by Internal Revenue Service |
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Employer's Share of Contribution Sheet, SAFORM D-71
Employer's Share of Contribution Sheet. |
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Vendor Table Maintenance, SAFORM A-54
Vendor Table Maintenance. |
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Comptroller's Memorandum 2007-30
2007-30 Wage and Tax Statements for 2007 |
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Comptroller's Memorandum 2007-29
2007-29 Personal Use of State-Owned Vehicles. |
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Comptroller's Memorandum 2007-28
2007-28 Statutory Dues Changes for UPW. |
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Comptroller's Memorandum 2007-27
Quarterly Interest Rate for Late Vendor Payments. |
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Comptroller's Memorandum 2007-26
Early Cancellation of 2007 Claims Encumbrances. |
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Comptroller's Memorandum 2007-25
2007-25 Statutory Dues Changes for HGEA |
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Comptroller's Memorandum 2007-24
2007-24 General Liability and Automobile Insurance Requirements for Contracts |
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Comptroller's Memorandum 2007-23
Payroll Change Schedule Due Dates for Calendar Year 2008. |
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Comptroller's Memorandum 2007-22
Payroll Considerations at End of Calendar Year 2007. |
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Comptroller's Memorandum 2007-21
Procedures for Emergencies Occurring After Normal Operating Hours and on Weekends and Holidays for DAGS Facilities. |
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Comptroller's Memorandum 2007-20 (Amended)
Documentation Requirements for Purchases of Goods or Services - Amended |
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Comptroller's Memorandum 2007-19
Quarterly Interest Rate for Late Vendor Payments. |
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Comptroller's Memorandum 2007-18
Update of Government Section Listings in Hawaiian Telcom 2008 Directories for the Islands of Hawaii, Kauai, and Maui/Molokai/Lanai. |
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Comptroller's Memorandum 2007-17
Audit Examination for Fiscal 2007. |
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Comptroller's Memorandum 2007-16
Removal of Bumper Stickers, Decals and Dealers License Plate Frames |
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Comptroller's Memorandum 2007-15
FAMIS Reports. |
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Comptroller's Memorandum 2007-14
2007-14 Increase in Contractor Parking Fees |
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Comptroller's Memorandum 2007-13
Quarterly Interest Rate for Late Vendor Payments. |
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Comptroller's Memorandum 2007-12
Statutory Dues Changes for HGEA. |
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Comptroller's Memorandum 2007-11
Encumbrance Submission Deadline. |
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Comptroller's Memorandum 2007-10
Deductible for Preventable Property Losses. |
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Comptroller's Memorandum 2007-09
Temporary Parking During Legislative break. |
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Comptroller's Memorandum 2007-08
Update of Government Section Listings in Hawaiian Telecom 2007 to 2008 Directory for the Island of Oahu. |
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Comptroller's Memorandum 2007-07
Renewal of Temporary Civic Center Parking Permits. |
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Comptroller's Memorandum 2007-06
Quarterly Interest Rate for Late Vendor Payments. |
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Comptroller's Memorandum 2007-05
2007-05 Risk Management Cost Allocation |
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Treasury Deposit Receipt, SAFORM B-13
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Comptroller's Memorandum 2007-04
Change to FAMIS Vendor Edit Table Maintenance/Inquiry Screen. |
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Comptroller's Memorandum 2007-03
Procurement of Passenger Vehicles |
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Comptroller's Memorandum 2007-02
Federal Per Diem Rates (CONUS) |
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Comptroller's Memorandum 2007-01
2007 Standard Mileage Rate Announced by Internal Revenue Service (IRS) |
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Comptroller's Memorandum 2006-27
Wage and Tax Statements for 2006 |
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Comptroller's Memorandum 2006-26
Personal Use of State-Owned Vehicles |
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Comptroller's Memorandum 2006-25
Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2006-24
Early Cancellation of 2006 Claims Encumbrances |
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Comptroller's Memorandum 2006-23
Statutory Dues Changes for Bargaining Units 01 and 10 Represented by United Public Workers (UPW) |
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Comptroller's Memorandum 2006-20
Statutory Dues Changes for HGEA |
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Comptroller's Memorandum 2006-18
Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2006-09
Update of Government Section Listing in Hawaiian Telcom 2006 to 2007 Directory for the Island of Oahu |
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Comptroller's Memorandum 2006-17
Update of Government Section Listings in Hawaiian Telcom 2007 to 2008 Directory for the Islands of Hawaii, Kauai, and Maui |
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Comptroller's Memorandum 2006-15
Audit Examination for Fiscal 2006 |
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Comptroller's Memorandum 2006-16
Mandatory Reporting of Cash Awards |
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GASB Intangible Assets
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Revision to First Hawaiian Bank Stop Payment Order Form
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Comptroller's Memorandum 2006-14
Quarterly Interest Rate for Late Vendor Payments |
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Comptroller's Memorandum 2006-13
Encumbrance Submission Deadline |
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Comptroller's Memorandum 2006-12
Statutory Dues Changes for Bargaining Units 01 and 10 Represented by United Public Workers (UPW) |
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Comptroller's Memorandum 2006-11
Statutory Dues Changes for HGEA |
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Comptroller's Memorandum 2006-10
Determining Status of Individuals Hired to Perform Services for Departments and Agencies |
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Comptroller's Memorandum 2006-07
Temporary Parking During Legislative Break, and Request for Temporary Parking form |
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Comptroller's Memorandum 2006-06
Motor Vehicle Permit |
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Personal Services Contracts
Joint memorandum from the Comptroller and the Director of the Dept. of Human Resources Development and a survey requiring information about each department's current use of Personal Services Contracts. |
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Comptroller's Memorandum 2006-05
Quarterly Interest Rate for Late Vendor Payments |
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United States Savings Bonds Authorization, SAFORM D-68
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AARC/Financial Officer's Meeting
The quarterly AARC/Fiancial Officer's meeting has been postponed until May 2006. |
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Comptroller's Memorandum 2006-04
2006 Standard Mileage Rate Announced by Internal Revenue Service |
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Comptroller's Memorandum 2006-03
Federal Per Diem Rates (CONUS) |
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Comptroller's Memorandum 2006-02
Submission of Certain W-4 Withholding Allowance Certificates |
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Employer's Share of Contribution Adjustment Sheet, SAFORM D-71
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Treasury Deposit Receipt, SAFORM B-13
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Comptroller's Memorandum 2006-01
Personal Use of State-Owned Vehicles |
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GASB Statement 43 and 45 Accounting for OPEB
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Comptroller's Memorandum 2006-08
Shredding Documents Containing Confidential Information |
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Electronic State Accounting Forms (SAFORMS)
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Independent Contractor versus Employee
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Datamart
Letter of thanks... |
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Comptroller's Memorandum 2002-30 A-1
2002-30 A-1 E-Mail Retention Schedule to Conserve Resources |
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Comptroller's Memorandum 1985-15
1985-15 Risk Management Coordinators |