HRS §46-41
County budgets and financial records by fiscal year
Counties must keep their accounting and financial records on a fiscal year basis, which starts on July 1 or another chosen day and ends the next year. They may prepare a budget for one or two years, but records must still follow the fiscal year rule.
counties
The statute, as written — ‑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.
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