Hawaii Administrative Rules
Title 3 - DEPARTMENT OF ACCOUNTING AND GENERAL SERVICES
Accounting Division
Chapter 11 - RULES AND REGULATIONS FOR THE ADMINISTRATION AND ACCOUNTABILITY OF PETTY CASH FUNDS
Section 3-11-13 - Losses

Any loss from petty cash funds must be immediately reported to the comptroller. Each agency is responsible for any uninsured loss from its petty cash funds, and the amount of any such loss must be replaced from the agency's appropriations. In claiming replacement of an uninsured loss, there must be attached to the warrant voucher a statement describing the circumstances of the loss, the date of the loss, and the action taken, including the filing of reports with the Policy Department.