Haw. Rev. Stat. § 29-16
All federal-aid moneys received by the State, except as otherwise provided for by the federal government, shall be deposited with the director of finance and, subject to appropriation by the legislature or other law authorizing expenditure, shall be disbursed upon warrants drawn by the comptroller of the State supported by vouchers approved by the board, commission, department, or officer having charge of the expenditure of the moneys by virtue of the plan, agreement, or arrangement entered into or made with the proper federal agency.
The comptroller may prescribe and maintain a system of accounts and accounting as may be required by the federal government, or any agency thereof, in carrying out the objects and purposes of the plan, agreement, or arrangement.
HRS § 29-16