Hawaii Revised Statutes 46-42 – Reports by fiscal officers
Terms Used In Hawaii Revised Statutes 46-42
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Principal: means a person who has entered into a development agreement pursuant to the procedures specified in this chapter, including a successor in interest. See Hawaii Revised Statutes 46-122
The director of finance of each county shall prepare and submit to the council, transmit to the comptroller of the State, and publish in a newspaper of general circulation in the county, immediately following the close of each fiscal year, a statement of income and expenditure by funds, showing the principal sources of revenue, the function or purpose for which expenditures were made, together with a consolidated statement showing similar information for all funds; also a statement showing the balance in each fund at the beginning of the fiscal year, plus the receipts minus the disbursements, and the balance on hand at the close of the fiscal year after deducting outstanding warrants and vouchers.
The director of finance may publish totals of expenses made by administrative departments for administration and executive purposes.