PART III. 
FISCAL ADMINISTRATION



 



§46‑41  Budgets; financial records on
fiscal year basis.  Except as otherwise provided in this chapter, all
counties shall maintain accounting and financial records on a fiscal year
basis, beginning on July 1 or another day of a calendar year and ending on the
appropriate day of the next succeeding calendar year.  Counties may prepare a
budget for a one- or two-year period; provided that accounting and financial
records are maintained on a fiscal year basis as described above. [L 1965, c
166, §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 after
December 31, 2005.  L 2006, c 119, §3.