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 of one calendar year and ending on June 30 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]