HRS §46-41
County budgets and financial records by fiscal year
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.