Hawaii Revised Statutes Division 1. Government § 46-42

The director 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 general circulation in the county, immediately following the close of each fiscal year, a statement of income and expenditure by funds, showing the principal sources of revenue, the function or purpose for which expenditures were made, together with a consolidated statement showing similar information for all funds; also a statement 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 close of the fiscal year after deducting outstanding warrants and vouchers.

The director of finance may publish totals of expenses made by administrative departments for administration and executive purposes.