PART III. FISCAL ADMINISTRATION

 

§46‑41  Budgets; financial records onfiscal year basis.  Except as otherwise provided in this chapter, allcounties shall maintain accounting and financial records on a fiscal yearbasis, beginning on July 1 or another day of a calendar year and ending on theappropriate day of the next succeeding calendar year.  Counties may prepare abudget for a one- or two-year period; provided that accounting and financialrecords are maintained on a fiscal year basis as described above. [L 1965, c166, §1; Supp, §138-6.5; HRS §46-41; am L 1993, c 169, §1; am L 2006, c 119, §1]

 

Note

 

  The 2006 amendment applies to fiscal years beginning afterDecember 31, 2005.  L 2006, c 119, §3.