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Terms Used In Hawaii Revised Statutes 23-3.5

  • Political subdivision: means and includes all counties and municipalities of the State insofar as they are supported by or handle state or public funds. See Hawaii Revised Statutes 23-1

When any part of the costs of financial audits conducted by or contracted for by the auditor are reimbursable by moneys appropriated to or generated by any department, office, or agency of the State or its political subdivisions, the affected department, office, or agency of the State or political subdivision shall transmit those cost reimbursements to the auditor. Moneys collected pursuant to this section shall be deposited in the audit revolving fund established by section 23-3.6.