2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 6. COUNTY ORGANIZATION AND ADMINISTRATION
46. General Provisions
§46‑41 Budgets; financial records on fiscal year basis.
PART III. FISCAL ADMINISTRATION
§46‑41 Budgets; financial records on fiscal year basis. Except as otherwise provided in this chapter, all counties shall maintain accounting and financial records on a fiscal year basis, beginning on July 1 or another day of a calendar year and ending on the appropriate day of the next succeeding calendar year. Counties may prepare a budget for a one- or two-year period; provided that accounting and financial records are maintained on a fiscal year basis as described above. [L 1965, c 166, §1; Supp, §138-6.5; HRS §46-41; am L 1993, c 169, §1; am L 2006, c 119, §1]
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