§46-42  Reports by fiscal officers.  Thedirector 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 generalcirculation in the county, immediately following the close of each fiscal year,a statement of income and expenditure by funds, showing the principal sourcesof revenue, the function or purpose for which expenditures were made, togetherwith a consolidated statement showing similar information for all funds; also astatement 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 closeof the fiscal year after deducting outstanding warrants and vouchers.

The director of finance may publish totals ofexpenses made by administrative departments for administration and executivepurposes. [L 1913, c 21, §1; am L 1917, c 205, §1; RL 1925, §2173; am L 1927, c46, §1; RL 1935, §2313; am L 1941, c 248, §1; RL 1945, §6004; RL 1955, §138-7;am L 1957, c 152, §1; am imp L 1965, c 166, §1; HRS §46-42; gen ch 1985]

 

Case Notes

 

  County auditor publishes annual report and board ofsupervisors awards contract and printing of same.  36 H. 355.