I-1 I. Introduction
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This is an introduction to the City and County of Honolulu's annual budget report covering revenues and expenditures, which includes an overview of fiscal trends, analysis of prior year revenues and expenditures, and mid-year status of current fiscal year budget items drawn from audited financial reports and budget ordinances. The report notes that FY 2002 financial statements were incomplete at the time of publication, requiring reliance on unaudited information for that fiscal year. The document provides historical and comparative context for evaluating the city's proposed budget, including comparisons of city spending to other jurisdictions and examinations of operational versus capital budget spending.
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The Revised Ordinances of Honolulu (ROH) is a compilation of all general and permanent laws enacted by the City and County of Honolulu, originally codified in 1923 and most recently recodified in 1990. The ROH is maintained by the Office of Council Services and is available in official hardcopy format (four-volume set) at the Hawaii State Public Library, Hawaii Supreme Court Library, and Municipal Reference Center, as well as online at www.honolulu.gov/ocs/roh with semi-annual updates. Users can subscribe to email notifications of ROH updates and access the full text, recently enacted ordinances, subject index, and other reference materials through the online platform.
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