Hawaii Revised Statutes
54. Water Systems
54-20 Accounts, revenues and expenditures.

§54-20 Accounts, revenues and expenditures. The board of water supply shall maintain proper accounts in such manner as to show the true and complete financial status and the results of management and operation.
The accounts and financial status of the board shall be examined annually by the county auditor who shall report thereon to the board. The board may, whenever necessary in connection with the issuance of any bonds, employ a certified public accountant to make an audit of the accounts and financial status of the board. [L 1961, c 155, pt of §1; Supp, §145A-10; HRS §54-20]

Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 6. County Organization and Administration

54. Water Systems

54-1 Improvement by assessment.

54-11 Definitions.

54-12 Board of water supply.

54-13 Organization and meetings.

54-14 Staff.

54-15 Powers and duties of board.

54-16 Legal department.

54-17 Outstanding obligations.

54-18 Purchase and sale of waterworks property; contracts.

54-19 Construction, additions, extensions, increases, betterments, and improvements.

54-20 Accounts, revenues and expenditures.

54-21 Reserve fund.

54-22 Revenue bond sales.

54-23 Provisions for payment of bonds, etc.

54-24 Operating expenses, reserves, and appropriations.

54-25 Disbursement of fund.

54-26 Rates.

54-27 Acquisition of lands.

54-28 Agreement for joint use of utilities.

54-29 Pensions.

54-30 Deposit of money in banks.

54-31 Name and service of process; claims against the board.

54-32 Office and base yard facilities.

54-33 Rules and regulations.

54-34 Penalties.

54-51 Board of water supply.

54-52 Appointment.

54-53 Organization and meetings.

54-54 General management.

54-55 Legal department.

54-56 Purchases and contracts.

54-57 Construction, additions, extensions, increases, betterments, and improvements.

54-58 Accounts, revenues, and expenditures.

54-59 Audits.

54-60 Reserve fund.

54-61 Bond sales.

54-62 Disbursement of funds.

54-63 Rates.

54-64 Acquisition of lands.

54-65 Agreements for joint use of utilities.

54-66 Agreements for joint services of employees.

54-67 Service of process; claims.