HAR §3-12-3. Content of information

Each state agency collecting or receiving special moneys shall file a report on such special moneys with the comptroller, by the dates set forth in §3-12-5. The information to be included in such a report shall be as follows: (l) Account title; (2) Beginning account balance, which must be the ending balance of the report for the preceding quarter; (3) Receipts, which must be classified in detail by “source of receipt”, as defined and coded in the State of Hawaii accounting manual; (4) Disbursements, which must be classified by major “object of expenditure” category, as follows: (A) Personal services; (B) Other current services; (C) Capital outlay; (D) Other governmental costs; (E) Non-governmental cost payments. (These major categories are also described in the State of Hawaii accounting manual.) 12-2 §3-12-3 (5) Any transfer, if applicable; (6) Ending account balance. [Eff. MARCH 30, 1981 ] (Auth: HRS §40-81) (Imp: HRS §40-81)