Hawaii Revised Statutes 89-15 – Financial reports to employees
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Terms Used In Hawaii Revised Statutes 89-15
- Board: means the Hawaii labor relations board created pursuant to § 89-5. See Hawaii Revised Statutes 89-2
- Employee organization: means any organization of any kind in which public employees participate and which exists for the primary purpose of dealing with public employers concerning grievances, labor disputes, wages, hours, amounts of contributions by the State and counties to the Hawaii employer-union health benefits trust fund, and other terms and conditions of employment of public employees. See Hawaii Revised Statutes 89-2
- 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.
Every employee organization shall keep an adequate record of its financial transactions. It shall make available to all employees who pay the employee organization dues or its equivalent an annual financial report in the form of a balance sheet and an operating statement, certified as to accuracy by a certified public accountant, within one hundred twenty days after the end of its fiscal year. In the event of failure to comply with this section, an employee may petition the board for an order compelling compliance. The order shall be enforceable in the same manner as other orders of the board under this chapter.