HRS §54-59
County auditor must check water board's finances yearly
Read the official text at capitol.hawaii.gov ↗The county auditor must review the water board's money records and financial health every year, then give a copy of the report to the county council. The water board can hire a certified public accountant to do audits when needed for selling bonds.
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The statute, as written — Audits
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.
The auditor of the county shall make an annual audit of the accounts and financial status of the board of water supply and shall file a copy of the audit report with the council of the county. The board may, whenever necessary in connection with the issuance of any bonds, employ a certified public accountant to make audits.
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