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Contact Information
Kalanimoku Building
1151 Punchbowl St.
Honolulu HI, 96813
Ph:  808 586-0400
Fax: 808 586-0775
E-mail: aarc@hawaii.gov
 
Kalanimoku
Kalanimoku Building

 

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]

What's New

Comptroller's Memorandum 2012-10
Monthly Reporting of Salary and Wage Overpayments
Comptroller's Memorandum 2012-09
Procedures for Salary and Wage Overpayment Recovery
Comptroller's Memorandum 2012-08
Temporary Parking During Legislature Break
Comptroller's Memorandum 2012-07
FAMIS Year End Deadlines
Comptroller's Memorandum 2012-06
Quarterly Interest Rate for Late Vendor Payments
Comptroller's Memorandum 2012-05
Purchase of Vehicle Identification Decals
Comptroller's Memorandum 2012-04
Board and Commission Member Parking Permits
Comptroller's Memorandum 2012-03
Federal Per Diem Rates (CONUS)
Comptroller's Memorandum 2012-02
Personal Use of State-Owned Vehicles
Comptroller's Memorandum 2012-01
2012 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
Comptroller's Memorandum 2011-35
Update of Government Section Listings in Hawaiian Telcom 2012 Directory for the Islands of Hawaii, Kauai, and Maui/Molokai/Lanai
Comptroller's Memorandum 2011-34
State of Hawaii Single Audit Report
Comptroller's Memorandum 2011-33
Statutory Dues Changes for UPW
Comptroller's Memorandum 2011-32
Quarterly Interest Rate for Late Vendor Payments
Comptroller's Memorandum 2011-31
Wage and Tax Statements for 2011
Comptroller's Memorandum 2011-30
Clarification of Executive Memorandum 11-10, FY 12 Budget Execution Policies and Instructions, Dated September 9, 2011, Relating to Equipment Purchases
Comptroller's Memorandum 2011-29
New Fund Balance Reporting Policy for Government Funds
Comptroller's Memorandum 2011-28
Early Cancellation of 2011 Claims Encumbrances
Comptroller's Memorandum 2011-27
Payroll Change Schedule Due Dates for January to December 2012
Comptroller's Memorandum 2011-26
Payroll Considerations at End of Calendar Year 2011
Comptroller's Memorandum 2011-25
Hawaii Revised Statutes 103-55.6 (Act 17, SLH 2009) - Apprenticeship Program
Comptroller's Memorandum 2011-23
Quarterly Interest Rate for Late Vendor Payments
Comptroller's Memorandum 2011-22
Statewide Long Distance Conversion from Sprint to AT&T, January 1, 2012
Comptroller's Memorandum 2011-21
Audit Examination for Fiscal 2011
Comptroller's Memorandum 2011-20
Statutory Dues Changes for HGEA
Comptroller's Memorandum 2011-19
Revised 2011 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
Comptroller's Memorandum 2011-18
Hawaii Revised Statutes (HRS) 103B--Employment of State Residents on Construction Procurement Contracts, as Amended by ACT 192, Session Laws of Hawaii (SLH) 2011
Comptroller's Memorandum 2011-17
Summary Warrant Voucher Documentation Requirement for Compliance with Act 190, SLH 2011
Comptroller's Memorandum 2011-16
FY2011-2012 Self-Assessment of Internal Controls Questionnaire
Comptroller's Memorandum 2011-15
Hawaii Revised Statutes 103-55.6 (Act 17, SLH 2009) Apprenticeship Program
Comptroller's Memorandum 2011-14
Delegation of Approval Authority for Certain Computer Hardware and Software Acquisitions
Comptroller's Memorandum 2011-13
Early Cashing of Payroll Checks
Comptroller's Memorandum 2011-12
ACT 048 - Relating to Mortgage Foreclosures 667-R Location of Public Sale Following Power of Sale Foreclosure
Comptroller's Memorandum 2011-11
Quarterly Interest Rate for Late Vendor Payments
Comptroller's Memorandum 2011-10
FAMIS Year End Deadlines
Comptroller's Memorandum 2011-09
Renewal of Temporary Civic Center Parking Permits
Comptroller's Memorandum 2011-06
Act 17, SLH 2009-Apprenticeship Program
Comptroller's Memorandum 2011-05
Delegation of Approval Authority for Certain Computer Hardware and Software Acquisitions
Comptroller's Memorandum 2011-04
Wage and Tax Statements for 2010
Comptroller's Memorandum 2011-03
Personal Use of State-Owned Vehicles
Comptroller's Memorandum 2011-02
Federal Per Diem Rates (CONUS)
Comptroller's Memorandum 2011-01
2011 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
Comptroller's Memorandum 2010-41
Statutory Dues Changes for UPW
Comptroller's Memorandum 2010-39
Certificate of Insurance Requirements for Contracts (Amended)
Comptroller's Memorandum 2010-38
Act 68, SLH 2010 Employment of State Residents on Construction Procurement Contracts (Amended)
Comptroller's Memorandum 2010-37
Certificate of Insurance Requirements for Contracts
Comptroller's Memorandum 2010-36
Act 68, SLH 2010, Employment of State Residents on Construction Procurement Contracts
Comptroller's Memorandum 2010-34
Gasoline/Diesel Fueling and Gas Credit Card Services Statewide
Comptroller's Memorandum 2010-33
Revised Payroll Change Schedule Due Dates for January to December 2011
Comptroller's Memorandum 2010-32
Revised Payroll Considerations at End of Calendar Year 2010
Comptroller's Memorandum 2010-31
Discontinuance of Synchronous Optical NETwork (SONET)
Comptroller's Memorandum 2007-15
FAMIS Reports
Comptroller's Memorandum 2003-22
Protocol Fund
Comptroller's Memorandum 2010-29
Act 17, SLH 2009 - Apprenticeship Program (Amendment to Comptroller's Memo No. 2010-27)
Comptroller's Memorandum 2010-28
Policy Guidance on Web Site Accessibility
Comptroller's Memorandum 2010-27
Act 17, SLH 2009 - Apprenticeship Program
Comptroller's Memorandum 2010-26
Termination of U.S. Savings Bond Program
Comptroller's Memorandum 2010-25
Statutory Dues for HGEA
Comptroller's Memorandum 2010-22
FY 2010-2011 Self-Assessment of Internal Controls Questionnaire
Comptroller's Memorandum 2010-19
Changes to FAMIS Year End Closing Deadlines
Comptroller's Memorandum 2010-18
Departmental Financial Statements
Comptroller's Memorandum 2010-17
Statutory Dues Changes for HGEA
Comptroller's Memorandum 2010-16
Furlough Adjustment Computations - Comptroller's Memo No. 2009-31 (Amended)
Comptroller's Memorandum 2010-15
Payroll Change Schedule Due Dates for July to December 2010
Comptroller's Memorandum 2010-14
Vacation Transfers
Comptroller's Memorandum 2010-04
Federal Per Diem Rates (CONUS)
Comptroller's Memorandum 2002-28
Revised Employee's Designation of Beneficiary, SAFORM D-90
Comptroller's Memorandum 2002-16
Assignment of Net Pay to Interstate Financial Institutions
Comptroller's Memorandum 2010-12
Special Use Permit
Comptroller's Memorandum 2010-10
Motor Vehicle Permit
Comptroller's Memorandum 2010-09
Changes to FAMIS Period Closing Deadlines
Comptroller's Memorandum 2010-08
Insurance Requirements for Use of State Facilities and Grounds
Comptroller's Memorandum 2010-07
ARRA Records Retention
Comptroller's Memorandum 2010-06
General Liability and Automobile Insurance Requirements for Contracts
Comptroller's Memorandum 2010-05
2010 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
Comptroller's Memorandum 2010-03
Personal Use of State-Owned Vehicles
Comptroller's Memorandum 2010-02
Wage and Tax Statements for 2009
Comptroller's Memorandum 2010-01
Documentation Requirement for Supporting Documents of Pcard Charges
Comptroller's Memorandum 2009-31
Furlough Adjustment Computations
Comptroller's Memorandum 2009-30
Statutory Dues Changes for UPW
Comptroller's Memorandum 2009-29
Payroll Change Schedule Due Dates for January to June 2010
Comptroller's Memorandum 2009-26
Payroll Considerations at End of Calendar Year 2009
Comptroller's Memorandum 2009-25
2009-25 Statutory Dues Changes for HGEA
Comptroller's Memorandum 2009-21
2009-21 Accounting and Reporting of ARRA Funds
Comptroller's Memorandum 2009-17
2009-17 Single Audit Act of 1984
Comptroller's Memorandum 2009-16
2009-16 Processing Fiscal Year 2009 Summary Warrant Voucher Payments and Encumbrances
Comptroller's Memorandum 2009-15
2009-15 Contract Retainage
Comptroller's Memorandum 2009-14
2009-14 Contract Execution Date
Comptroller's Memorandum 2009-09
2009-09 Accounting for Federal Stimulus Funds
Comptroller's Memorandum 2009-06
2009-06 Footnote Disclosures Relating to Postemployment Benefits Other Than Pensions (OPEB)
Comptroller's Memorandum 2009-04
2009-04 General Liability and Automobile Insurance Requirements for Contracts
Comptroller's Memorandum 2009-03
2009-03 Auto Fleet Insurance Coverage
Comptroller's Memorandum 2009-02
2009-02 Federal Per Diem Rates (CONUS)
Comptroller's Memorandum 2009-01
2009-01 2009 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
Comptroller's Memorandum 2008-25
2008-25 Personal Use of State-Owned Vehicles
Comptroller's Memorandum 2008-24
2008-24 Wage and Tax Statements for 2008
Comptroller's Memorandum 2008-23
2008-23 Documentation Requirement for Payment of Pcard Charges
Comptroller's Memorandum 2008-22
2008-22 Financial Reporting for Postemployment Benefits Other Than Pensions (OPEB)
Comptroller's Memorandum 2008-20
2008-20 Statutory Dues Changes for UPW
Comptroller's Memorandum 2008-17
2008-17 Statutory Dues Changes for HGEA
Comptroller's Memorandum 2008-16
2008-16 Payroll Considerations at End of Calendar Year 2008
Comptroller's Memorandum 2008-15
2008-15 Payroll Change Schedule Due Dates for Calendar Year 2009
Comptroller's Memorandum 2008-11
2008-11 Revised 2008 Standard Mileage Rate Announced by Internal Revenue Service (IRS)
Comptroller's Memorandum 2008-09
2008-09 Statutory Dues Changes for HGEA
Comptroller's Memorandum 2008-07
2008-07 Financial Statement Reporting for General and General Obligation Bond Appropriations
Comptroller's Memorandum 2008-02
2008-02 Federal Per Diem Rates
Comptroller's Memorandum 2008-01
2008-01 2008 Standard Mileage Rate Announced by Internal Revenue Service
Employer's Share of Contribution Sheet, SAFORM D-71
Employer's Share of Contribution Sheet.
Vendor Table Maintenance, SAFORM A-54
Vendor Table Maintenance.
Comptroller's Memorandum 2007-30
2007-30 Wage and Tax Statements for 2007
Comptroller's Memorandum 2007-29
2007-29 Personal Use of State-Owned Vehicles.
Comptroller's Memorandum 2007-28
2007-28 Statutory Dues Changes for UPW.
Comptroller's Memorandum 2007-25
2007-25 Statutory Dues Changes for HGEA
Comptroller's Memorandum 2007-24
2007-24 General Liability and Automobile Insurance Requirements for Contracts
Comptroller's Memorandum 2007-23
Payroll Change Schedule Due Dates for Calendar Year 2008.
Comptroller's Memorandum 2007-22
Payroll Considerations at End of Calendar Year 2007.
Comptroller's Memorandum 2007-21
Procedures for Emergencies Occurring After Normal Operating Hours and on Weekends and Holidays for DAGS Facilities.
Comptroller's Memorandum 2007-20 (Amended)
Documentation Requirements for Purchases of Goods or Services - Amended
Comptroller's Memorandum 2007-16
Removal of Bumper Stickers, Decals and Dealers License Plate Frames
Comptroller's Memorandum 2007-14
2007-14 Increase in Contractor Parking Fees
Comptroller's Memorandum 2007-10
Deductible for Preventable Property Losses.
Comptroller's Memorandum 2007-05
2007-05 Risk Management Cost Allocation
Treasury Deposit Receipt, SAFORM B-13
Comptroller's Memorandum 2007-04
Change to FAMIS Vendor Edit Table Maintenance/Inquiry Screen.
Comptroller's Memorandum 2007-03
Procurement of Passenger Vehicles
Comptroller's Memorandum 2006-26
Personal Use of State-Owned Vehicles
Comptroller's Memorandum 2006-16
Mandatory Reporting of Cash Awards
GASB Intangible Assets
Revision to First Hawaiian Bank Stop Payment Order Form
Comptroller's Memorandum 2006-10
Determining Status of Individuals Hired to Perform Services for Departments and Agencies
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.
United States Savings Bonds Authorization, SAFORM D-68
AARC/Financial Officer's Meeting
The quarterly AARC/Fiancial Officer's meeting has been postponed until May 2006.
Comptroller's Memorandum 2006-02
Submission of Certain W-4 Withholding Allowance Certificates
Employer's Share of Contribution Adjustment Sheet, SAFORM D-71
Treasury Deposit Receipt, SAFORM B-13
GASB Statement 43 and 45 Accounting for OPEB
Comptroller's Memorandum 2006-08
Shredding Documents Containing Confidential Information
Electronic State Accounting Forms (SAFORMS)
Independent Contractor versus Employee
Datamart
Letter of thanks...
Comptroller's Memorandum 2002-30 A-1
2002-30 A-1 E-Mail Retention Schedule to Conserve Resources
Comptroller's Memorandum 1985-15
1985-15 Risk Management Coordinators
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