Accounting Division

Develops and maintains the State’s accounting systems; verifies expenditures before making payments; and records and reports on the state’s financial transactions.


Records the State’s financial transactions, maintains control accounts for funds availability, and prepares statewide financial reports.


  • Prepares the State of Hawaii’s Annual Comprehensive Financial Report.
  • Develops and administers statewide accounting policies.
  • Provides assistance to departmental personnel in the area of statewide accounting issues and problems.
  • Oversees and maintains the Financial Accounting Management and Information System (FAMIS) and the Capital Projects System.
  • Reviews accounting transactions to determine if they are in compliance with state statutes and policies.
  • Responds to requests for statewide financial information.
  • Prepares and issues Appropriation Warrants for funds appropriated by the legislature.


  • Coordinates the processing of financial transactions into FAMIS and the Capital Projects System.
  • Performs daily system reconciliation to insure that all financial transactions were processed and that no unauthorized transactions were entered.
  • Analyzes and corrects erroneous transactions related to treasury deposit receipts, summary warrant vouchers, allotment advices and request for allotment forms.
  • Provides assistance to departmental fiscal personnel in the area of funds control and availability.
  • Distributes accounting reports to the various departments and agencies.


Develops new statewide accounting systems or major enhancements to existing systems (i.e., FAMIS, Payroll System, Central Warrant Writing System, Warrant Reconciliation System, and Time and Attendance System) and provides related user training, conversion, implementation and post implementation support; maintains and manages existing statewide accounting systems to improve the system efficiency and/or utility of the systems, comply with changes in applicable State and Federal laws, and/or management policies, correct accounting deficiencies or internal control weaknesses as identified by independent financial auditors, and correct system errors that occur in the normal course of business; and establishes, maintains and manages the Statewide Accounting Manual, FAMIS Procedures Manual and related State Accounting Forms to provide internal control over the accounting functions of the state.


  • Provides secretarial and clerical services including typing, photocopying, faxing, sorting, filing, retrieving, compiling and distributing of Systems Accounting, and related administrative, fiscal and legislative materials.


Pre-audits payroll, contract, and other voucher expenditures of the state government for legality and propriety, and issues payments.


  • Pre-audit miscellaneous claims for legality and propriety, issue checks drawn by State Comptroller, and perform various staff services related to pre-audit function.

Annual Comprehensive Financial Report and STATE SINGLE AUDIT FORMS


The Accounting Office is located at 1151 Punchbowl Street, Kalanimoku Building, Honolulu, Hawaii 96813.  Its mailing address is P.O. Box 119, Honolulu, Hawaii 96810-1019.  The main office telephone number is (808) 586-0600 and the fax number is (808) 586-0739.

Division Head:  Ladea Nash