Hawaii Revised Statutes Division 1. Government § 89-15

Every employee organization shall keep an adequate record of its financial transactions. It shall make available to all employees who pay the employee organization dues or its equivalent an annual financial report in the form of a balance sheet and an operating statement, certified as to accuracy by a certified public accountant, within one hundred twenty days after the end of its fiscal year. In the event of failure to comply with this section, an employee may petition the board for an order compelling compliance. The order shall be enforceable in the same manner as other orders of the board under this chapter.