Hawaii Revised Statutes 54-20 – Accounts, revenues and expenditures
Terms Used In Hawaii Revised Statutes 54-20
- Board: means the board of water supply of each county;
"Council" means the council of each county;
"County" means a county or city and county of the State;
"County attorney" means the legal advisor of a county;
"County auditor" means the auditor or finance officer of a county performing the audit function;
"County treasurer" means the county official maintaining its treasury;
"Mayor" means the executive officer of a county. See Hawaii Revised Statutes 54-11
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
The board of water supply shall maintain proper accounts in such manner as to show the true and complete financial status and the results of management and operation.
The accounts and financial status of the board shall be examined annually by the county auditor who shall report thereon to the board. The board may, whenever necessary in connection with the issuance of any bonds, employ a certified public accountant to make an audit of the accounts and financial status of the board.