Hawaii Revised Statutes
Haw. Rev. Stat. § 54-59 (2026)
Audits
✓ current as of July 2026
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§54-59 Audits. The auditor of the county shall make an annual audit of the accounts and financial status of the board of water supply and shall file a copy of the audit report with the council of the county. The board may, whenever necessary in connection with the issuance of any bonds, employ a certified public accountant to make audits. [L 1951, c 171, §1(3); RL 1955, §146-108; HRS §54-59; am L 1998, c 124, §4]
Notes of Decisions
Cited in 1
case, 2004–2004 · leading case: Kahale v. City & Cnty. of Honolulu, 90 P.3d 233 (Haw. 2004).
Kahale v. City & Cnty. of Honolulu, 90 P.3d 233 (Haw. 2004). “…changes to HRS § 46-72, Act 124 also included similar changes to the following statutes: HRS § 54-52, HRS § 54-54, HRS § 54-59, HRS § 54-61, HRS § 54-64, HRS § 88-185, and HRS § 105-7. [8] In this light, the present case is not resolved by reference to the legislature, as…”
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