HAR §3-12-2. Definitions

As used in these rules, unless the context specifically indicates otherwise, the following definitions apply: “Account” shall mean the entity of special moneys, with a discount or unique identification, that is being reported on. (Examples of an account may be in the form of a particular program, a particular grant, or a particular fund category.) “Comptroller” means the comptroller of the State of Hawaii or a duly authorized designee. “Special Moneys” means any state moneys not required by law to be deposited in the state treasury. (An example is the University of Hawaii’s Agricultural Extension grant from the Federal government, which moneys are held by the University of Hawaii outside the state treasury, under authority of §304-8, Hawaii Revised Statutes.) 12-1