HAR §3-11-11. Internal control

Each agency is responsible for instituting procedures of internal control that will assure proper maintenance of its petty cash funds. The internal control procedures shall include, as appropriate, periodic unannounced cash counts, independent bank account reconciliations, and regular reviews that would disclose disbursements for personal loans or other unauthorized items. Mere approval of warrant vouchers for replenishments does not constitute adequate internal control. [Eff. MARCH 30, 1981 ] (Auth: HRS §40-84) (Imp: HRS §40-84)