HCC §35-19
Keeping and sharing district financial records
Read the official text at hawaiicounty.gov ↗The district board must keep financial records about how the district operates and about contracts for extra services and improvements. These records must be shown to the public during regular business hours after reasonable notice. The council may also have an independent accountant audit the records and share the report.
businesses
The ordinance, as written (Hawaiʻi County) — Financial records
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) The district board shall maintain financial records regarding the operation of the district and the contracts for supplemental services and improvements. (b) The district board shall make such financial records available to the public during regular business hours upon reasonable notice to the district board. (c) The council, by the ordinance establishing the district, may have the financial records audited by a certified public accountant and the audit report made available to the council and the public. (2004, ord 04-94, sec 1.)35-19 BUSINESS IMPROVEMENT DISTRICTS § 35-20 Article 3. Assessments.
Published by the County of Hawaiʻi Office of the County Clerk.
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