reglab/statecodes huggingface dataset:
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 36. Management of State Funds › 36-28.5 Transfer from airport revenue fund.

§36-28.5 Transfer from airport revenue fund.
Any law to the contrary notwithstanding, there shall be deducted from time to time by the director of finance for the purpose of defraying the prorated estimate of central service expenses of government in relation to the airport revenue fund five per cent of all receipts and deposits in the airport revenue fund after deducting therefrom any amounts pledged, charged, or encumbered for the payment of bonds or interest thereon during the current year, from which receipts or deposits no deduction of five per cent has previously been made. The deductions shall be transferred to the general fund of the State and become general realizations of the State. For the purpose of this section, the term "any amounts pledged, charged, or encumbered for the payment of bonds or interest thereon during the current year" shall include:
(1) Amounts which are so pledged, charged or encumbered;
(2) Amounts otherwise required to be applied to the payment of principal of and interest on revenue bonds or other revenue obligations; and
(3) Amounts required by law to be paid from the airport revenue fund into the general fund of the State to reimburse the general fund for bond requirements for general obligation bonds issued for airport purposes.
The director of transportation shall cooperate with the director of finance in effecting the transfer. [L 1970, c 14, §1]
Cross References
Airport revenue fund, see §248-8.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 36. Management of State Funds › 36-29 Transfer from harbor special fund.

§36-29 Transfer from harbor special fund.
Any other law to the contrary notwithstanding, there shall be deducted from time to time by the director of finance for the purpose of defraying the prorated estimate of central service expenses of government in relation to the harbor special fund five per cent of all receipts and deposits in the harbor special fund after deducting therefrom any amounts pledged, charged, or encumbered for the payment of bonds or interest thereon during the current year, from which receipts or deposits no deduction of five per cent has previously been made. The deductions shall be transferred to the general fund of the State and become general realizations of the State. For the purposes of this section, the term "any amount pledged, charged, or encumbered for the payment of bonds or interest thereon during the current year" shall include:
(1) Amounts which are so pledged, charged or encumbered;
(2) Amounts otherwise required to be applied to the payment of principal of and interest on revenue bonds or other revenue obligations;
(3) Amounts required to be paid into a separate special fund for the payment of principal of and interest on revenue bonds or other revenue obligations payable from the second separate special fund; and
(4) Amounts required by law to be paid from the harbor special fund into the general fund of the State to reimburse the general fund for bond requirements for general obligation bonds issued for harbor purposes.
The second separate special fund maintained by deposits from the harbor special fund shall not be deemed to be a special fund within the meaning of section 36-27 or section 36-30. The director of transportation shall cooperate with the director of finance in effecting the transfer. [L 1955, c 247, §3; RL 1955, §132-18; am L Sp 1959 2d, c 1, § §14, 26; am L 1963, c 114, §1; am L 1967, c 221, §7; HRS §36-29]
Cross References
Harbor special fund, see §266-19.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 36. Management of State Funds › 36-29.5 Transfer from boating special fund.

§36-29.5 Transfer from boating special fund.
Notwithstanding any law to the contrary, including section 36-27, there shall be deducted from time to time by the director of finance for the purpose of defraying the prorated estimate of central service expenses of government in relation to the boating special fund, five per cent of all receipts and deposits in the boating special fund after subtracting therefrom any amounts pledged, charged, or encumbered for the payment of bonds or interest thereon during the time period for which the deduction is to be made. The deductions shall be transferred to the general fund of the State and shall become general realizations of the State.
For the purpose of this section, the term "any amounts pledged, charged, or encumbered for the payment of bonds or interest thereon" shall include:
(1) Amounts that are so pledged, charged, or encumbered; and
(2) Amounts required by law to be paid from the boating special fund into the general fund of the State to reimburse the general fund for bond requirements for general obligation bonds issued for boating facility purposes.
The chairperson of the board of land and natural resources shall cooperate with the director of finance in effecting the transfer. [L 2000, c 47, §1]
Cross References
Boating special fund, see §248-8.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 36. Management of State Funds › 36-31 Transfers from special funds, limited or suspended, when.

§36-31 Transfers from special funds, limited or suspended, when.
(a) If any transfer contemplated by sections 36-27, 36-29, and 36-30 might, if effected, result in loss to the State or to any special fund affected, of any federal funds, or would be in violation of the Constitution or any law of the United States, the governor shall issue an executive order setting forth the facts and suspending the application of sections 36-27, 36-29, and 36-30 to the special fund affected in whole or in part, or limiting the transfer, as shall be necessary to avoid the loss of federal funds or to avoid the unconstitutionality or violation. The transfer shall not be made except to the extent, if at all, which will not result in the loss of federal funds or violation.
(b) If any transfer contemplated by section 36-28 might, if effected, cause an expenditure out of the state highway fund in excess of moneys available in such fund, result in loss to the State or to the state highway fund or any federal funds, or would be in violation of the Constitution or any law of the United States, the governor shall issue an executive order setting forth the facts and suspending the application of section 36-28 to the state highway fund in whole or in part, or limiting the transfer, as shall be necessary to avoid the expenditure of moneys in excess of moneys available in the state highway fund, the loss of federal funds or to avoid the unconstitutionality or violation. The transfer shall not be made except to the extent, if at all, which will not result in the loss of federal funds or violation.
(c) Effective July 1, 1995, transfers for central services expenses shall be limited to the current fiscal year; provided that this subsection shall not apply to assessments made but not collected for prior years. [L 1955, c 247, §7; RL 1955, §132-19; HRS §36-31; am L 1989, c 287, §1; am L Sp 1995, c 15, §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-31 Intent and policy.

Attorney General Opinions
Executive branch could exercise its authority under this part to reduce allotments for fiscal year in progress. Att. Gen. Op. 03-2.
§37-31 Intent and policy.
It is declared to be the policy and intent of the legislature that the total appropriations made by it, or the total of any budget approved by it, for any department or establishment, shall be deemed to be the maximum amount authorized to meet the requirements of the department or establishment for the period of the appropriation, excepting as may otherwise be provided by law, and that the governor and the director of finance should be given the powers granted by sections 37-32 to 37-41 in order that savings may be effected by careful supervision throughout each appropriation period with due regard to changing conditions; and by promoting more economic and efficient management of state departments and establishments. [L Sp 1959 1st, c 12, pt of §3; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; Supp, §35-19; HRS §37-31]
Cross References
Expenditure controls, see Const. art. VII, §5.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-32 Quarterly allotment periods.

§37-32 Quarterly allotment periods.
Except as provided in section 37-41.5, no officer, department or establishment shall expend or be allowed to expend during any fiscal year any sum for any purpose not specifically authorized by the legislature for expenditure during that particular fiscal year, and not made available pursuant to the allotment system provided for in sections 37-31 to 37-41. For the purposes of the allotment system, each fiscal year shall be divided into four quarterly allotment periods, beginning, respectively, on the first days of July, October, January, and April; provided that in any case where the quarterly allotment period is impracticable, the director of finance may prescribe a different period suited to the circumstances, not exceeding six months nor extending beyond the end of the fiscal year. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-20; HRS §37-32; am L 1993, c 364, §3; am L 1994, c 281, § §2, 12]
Attorney General Opinions
Referred to: Att. Gen. Op. 61-63.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-33 Funds to which allotment system applies.

§37-33 Funds to which allotment system applies.
Sections 37-31 to 37-42 relating to the allotment system shall apply to all appropriations (including standing, continuing, or annual appropriations and special funds) for all departments and establishments, but shall not apply to refund accounts nor to appropriations for the courts or the legislature nor to payment of unemployment compensation benefits. In the cases of capital improvements and in other cases where periodical allotments are impracticable, the director of finance may dispense therewith and prescribe such regulations as will insure proper application and encumbering of funds. Subject to section 37-40, emergency or contingent funds, revolving funds, and trust funds, shall be subject to such regulations as the director may prescribe for controlling the expenditures and encumbering the funds. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-21; HRS §37-33]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-34 Appropriations available for allotment; estimate of expenses.

§37-34 Appropriations available for allotment; estimate of expenses.
(a) No appropriation to which the allotment system is applicable shall become available to any department or establishment for expenditure during any allotment period until the department or establishment submits an estimate to the director of finance, at whatever time prior to the beginning of the allotment period and in whatever form as the director may prescribe, of the amount required to carry on the work of the department or establishment during that period and until the estimate is approved, increased, or decreased by the director and funds are allotted pursuant to section 37-35.
(b) Before appropriations for the University of Hawaii become available to the university, the university shall advise the governor and the director of finance of the amount necessary for payments for financing agreements under chapter 37D, the governor, with the assistance of the director of finance, as may be necessary, shall establish allotment ceilings for each source of funding of all of the appropriations of the University of Hawaii for each allotment period and shall advise the university of these determinations.
(c) Any other law to the contrary notwithstanding, general fund appropriations for the operating expenses of public health facilities shall be made available to the public health facilities for expenditure during any allotment period. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-22; HRS §37-34; am L 1986, c 320, §1; am L 1988, c 326, §3; am L 1989, c 327, §1 and c 370, §2; am L 1994, c 281, § §4, 5; am L 1995, c 11, §21; am L 1998, c 41, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-34.5 Department of education; allotment and expenditure plan; updates.

§37-34.5 Department of education; allotment and expenditure plan; updates.
The department of education shall submit an annual allotment and expenditure plan, including a separate description of all existing financing agreements of the department of education that require funding, together with a statement of the amount of funding required, and all proposed financing agreements of the department of education for the ensuing fiscal year, to the governor for each fiscal year. The governor may require the department of education to submit an update of the expenditure plan based on changing economic conditions. [L 1993, c 364, pt of §2; am L 1998, c 41, §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-35 Estimated expenditures; approval.

§37-35 Estimated expenditures; approval.
The director of finance shall review all estimates submitted under section 37-34 and, having due regard for:
(1) The probable further needs of the department or establishment for the remainder of the term for which the appropriation was made;
(2) The terms and purposes of the appropriation, the progress of collection of revenues, and condition of the treasury; and
(3) The probable receipts and total cash requirements for the ensuing quarter, shall approve, increase, or reduce the amount of the estimate;
provided that the director of finance shall approve the estimates submitted by the University of Hawaii when:
(1) The sum of the estimates for each funding source does not exceed the applicable allotment ceilings established by the governor under section 37-34;
(2) The progress of collection of revenues, the condition of the treasury, and the probable receipts and total cash requirements for the ensuing quarter permit; and
(3) All other legal requirements are satisfied.
The director shall act promptly upon all estimates and notify each department or establishment of its allotment, and shall notify the comptroller. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-23; HRS §37-35; gen ch 1985; am L 1986, c 320, §2; am L 1989, c 370, §2; am L 1994, c 281, § §4, 6; am L 1995, c 11, §21]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-36 Modification.

§37-36 Modification.
(a) The director of finance may modify or amend any previous allotment upon notice to the department or establishment concerned; provided that:
(1) For the University of Hawaii, the director of finance may modify or amend any previous allotment only upon application of or notice to the university, and upon public declaration, which shall be made ten days prior to the modification or amendment taking effect;
(2) The modification or amendment shall be made only to avoid an illegal result or in anticipation of a revenue shortfall;
(3) No deficit or undue reduction of funds to meet future needs of the department or establishment will result from the modification or amendment; and
(4) No modification or amendment shall reduce an allotment below the amount required to meet valid obligations or commitments previously incurred against the allotted funds.
(b) Prior to the implementation of any modification in allotment proposed by the director of finance pursuant to subsection (a), in which the sum of the modifications exceed 2.5 per cent of the total general fund appropriation made by the legislature in any fiscal year, the director shall notify the president of the senate, the speaker of the house of representatives, and the chairpersons of the senate committee on ways and means and the house of representatives committee on finance, respectively, of the director's intent. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-24; HRS §37-36; gen ch 1985; am L 1986, c 320, §3; am L 1989, c 370, §2; am L 1992, c 294, §8; am L 1994, c 281, § §4, 7; am L 1995, c 11, §21; am L 1996, c 285, §1]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-37 Reduction.

§37-37 Reduction.
(a) Except as provided in subsection (b), when the director of finance determines at any time that the probable receipts from taxes or any other sources for any appropriation will be less than was anticipated, and that consequently the amount available for the remainder of the term of the appropriation or for any allotment period will be less than the amount estimated or allotted therefor, the director shall, with the approval of the governor and after notice to the department or establishment concerned, reduce the amount allotted or to be allotted; provided that no reduction reduces any allotted amount below the amount required to meet valid obligations or commitments previously incurred against the allotted funds.
(b) For the University of Hawaii, when the director of finance determines at any time that the probable receipts from taxes or any other sources for any appropriation will be less than was anticipated, and that consequently the amount available for the remainder of the term of the appropriation or for any allotment period will be less than the amount estimated or allotted therefor, the director shall advise the governor of the situation, and the governor shall redetermine the allotment ceiling for the affected source or sources of funding pursuant to section 37-34, and shall advise the university and make a public declaration ten days prior to the effective date of the redetermination. The university, not more than twenty days after the governor's notification, shall submit revised estimates consistent with the governor's redetermination to the director of finance. Otherwise, the director of finance shall modify, amend, or reduce any allotment of the university to comply with the governor's redetermination; provided that no reduction shall reduce any allotted amount below the amount required to meet valid obligations or commitments previously incurred against the allotted funds.
(c) Prior to the implementation of any reduction in allotment proposed by the director of finance or the governor pursuant to subsection (a) or (b), in which the sum of the reductions exceed 2.5 per cent of the total general fund appropriation made by the legislature in any fiscal year, the director of finance shall notify the president of the senate, the speaker of the house of representatives, and the chairpersons of the senate committee on ways and means and the house of representatives committee on finance, respectively, of the director's intent. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-25; HRS §37-37; am L 1986, c 320, §4; am L 1989, c 370, §2; am L 1992, c 294, §9; am L 1994, c 281, § §4, 8; am L 1995, c 11, §21; am L 1996, c 285, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-38 Allotment according to classification prescribed in appropriation.

§37-38 Allotment according to classification prescribed in appropriation.
Allotments shall be made according to the classifications of expenditures prescribed in the appropriation measure as enacted by the legislature, and the funds allotted for each classification of expenditure shall be used for no other classification of expenditure. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-26; HRS §37-38]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-39 Reduction of allotted amounts for objects and items.

§37-39 Reduction of allotted amounts for objects and items.
The head of a department or establishment may, at any time during any allotment period, reduce the expenditure of money appropriated and allotted for that period for specific items and objects within the classification of expenditures prescribed in the appropriation measure and allotted to the department or establishment. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-27; HRS §37-39]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-40 Exceptions; trust funds.

§37-40 Exceptions; trust funds.
Except as to administrative expenditures, and except as otherwise provided by law, expenditures from trust funds may be made by any department or establishment without appropriation or allotment; provided that no expenditure shall be made from and no obligation shall be incurred against any trust fund in excess of the amount standing to the credit of the fund or for any purpose for which the fund may not lawfully be expended.
Nothing in sections 37-31 to 37-41 shall require any trust fund established pursuant to law be reappropriated annually. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-28; HRS §37-40; am L Sp 1995, c 11, §8; am L 2010, c 187, § §2, 12; am L 2012, c 175, §1]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-41 Appropriations to revert to state treasury; exceptions.

§37-41 Appropriations to revert to state treasury; exceptions.
Unless otherwise provided by section 37-41.5 or any other law, every appropriation or part thereof of any kind made subject to sections 37-31 to 37-40, remaining unexpended and unencumbered at the close of any fiscal year shall lapse and be returned to the general fund in the manner prescribed in section 40-66. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-29; HRS §37-41; am L 1993, c 364, §4; am L 1994, c 281, § §3, 12]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-41.5 Department of education; carryover of funds.

§37-41.5 Department of education; carryover of funds.
(a) The department of education may retain up to five per cent of any appropriation, except for appropriations to fund financing agreements entered into in accordance with chapter 37D, at the close of a fiscal year and the funds retained shall not lapse until June 30 of the first fiscal year of the next fiscal biennium. The department of education shall submit:
(1) A report to the director of finance ninety days after the close of each fiscal year, which shall be prepared in the form prescribed by the director of finance and shall identify the total amount of funds that will carry over to the next fiscal year; and
(2) A copy of this report to the legislature, as well as a report identifying the carryover of funds on a school-by-school basis, at least twenty days prior to the convening of the next regular session of the legislature.
(b) Appropriations allocated to the schools shall remain within the budget of the school to which they were originally allocated; provided that the retention of an appropriation shall not be used by the department as a basis for reducing a school's future budget requirements.
(c) In addition to the five per cent retainage under subsection (a), the department of education may retain any appropriation received pursuant to section 127A-16(a) or as reimbursement for disaster relief pursuant to section 127A-16(d) at the close of the fiscal year in which the appropriation or reimbursement was received and the funds retained shall not lapse until June 30 of the first fiscal year of the next fiscal biennium. Such funds shall be considered as separate and distinct from the funds the department of education is authorized to retain pursuant to subsection (a). [L 1993, c 364, pt of §2; am L 1994, c 272, §22; am L Sp 1995, c 9, §6; am L 1998, c 41, §4; am L 2000, c 202, §1; am L 2004, c 51, §52; am L 2017, c 139, §1]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-42 Allotment as limit of expenditures; liability for excessive expenditure.

§37-42 Allotment as limit of expenditures; liability for excessive expenditure.
No department or establishment shall expend or be allowed to expend any sum, or incur or be allowed to incur any obligation in excess of an allotment. No obligation incurred in excess of the balance of an allotment shall be binding against the State, but where the obligation is violative only for having been made in excess of an allotment, the director of finance may authorize payment thereof from unallotted funds. Any officer, employee, or member of any department or establishment, who makes or causes to be made any excessive expenditure or incurs or causes to be incurred any excessive obligation shall be deemed guilty of neglect of official duty and shall be subject to removal from office and shall be liable to the State for such sum as may have been expended or paid, and such sum, together with interest and costs, shall be recoverable in an action instituted by the attorney general.
Provided that any state department, with the prior consent of the governor and of the director, and subject to terms and conditions insuring protection of the State as shall be imposed by the department, may cosponsor with another state department or with the county or any agency thereof, for the purpose of applying for federal funds or assistance for any project, after certification by the state comptroller that proper and sufficient allotment has been made by the governor to the other department or after receipt of resolution adopted by the county council that proper and sufficient sums for the project have been appropriated and encumbered. [L Sp 1959 1st, c 12, pt of §3; am L 1963, c 194, §1; Supp, §35-30; HRS §37-42]
Revision Note
"County council" substituted for "board of supervisors or city council".
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-43 Capital improvement project allotment process.

§37-43 Capital improvement project allotment process.
The department of budget and finance shall carry out the capital improvement project allotment process, which shall consist of reviewing, prioritizing, and evaluating capital improvement project appropriation proposals submitted by state and county agencies to ensure conformity with statewide planning goals and objectives and executive priorities, and report its findings and recommendations and an estimate of the operational costs for each proposed capital improvement project to the governor in order that the proposals may be considered for possible inclusion in the executive capital improvement project budget that is to be presented to the legislature. The department shall also review, analyze, and report on state and county capital improvement project appropriation proposals that extend over wide geographical areas of the State and that have significant impacts upon economic development, land use, environmental quality, construction employment, and executive policy directions. [L 1988, c 352, §1; am L 2014, c 135, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-46 Transfers of non-general funds to the general funds.

§37-46
Transfers of non-general funds to the general funds.
(a) The director of finance shall submit written notification to the legislature within ten days of any transfer of non-general funds to the general fund.
(b) The director of finance shall prepare an annual report to be submitted to the legislature no later than twenty days prior to the convening of each regular session on such transfers for the preceding fiscal year. [L Sp 1995, c 15, pt of §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-47 Reporting of non-general fund information.

§37-47
Reporting of non-general fund information.
No later than October 1 annually, each department shall submit to the legislature a report for each non-general fund account under its control that shall include but not be limited to the following:
(1) The name of the fund and a cite to the law authorizing the fund;
(2) The intended purpose of the fund;
(3) The current program activities that the fund supports;
(4) The balance of the fund at the beginning of the current fiscal year;
(5) The total amount of expenditures and other outlays from the fund account for the previous fiscal year;
(6) The total amount of revenue deposited to the account for the previous fiscal year;
(7) A detailed listing of all transfers from the fund;
(8) The amount of moneys encumbered in the account as of the beginning of the fiscal year;
(9) The amount of funds in the account that are required for the purposes of bond conveyance or other related bond obligations;
(10) The amount of moneys in the account derived from bond proceeds; and
(11) The amount of moneys of the fund held in certificates of deposit, escrow accounts or other investments.
[L Sp 1995, c 15, pt of §2; am L 2021, c 87, §4]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-48 Non-general fund program measures reports

§37-48 Non-general fund program measures reports
. No later than October 1 annually, each department shall submit to the legislature a report for each non-general fund account under its control that shall include but not be limited to the following:
(1) A statement of its objectives;
(2) Measures quantifying the target population to be served for each of the ensuing six fiscal years;
(3) Measures by which the effectiveness in attaining the objectives is to be assessed;
(4) The level of effectiveness planned for each of the ensuing six fiscal years;
(5) A brief description of the activities encompassed;
(6) The program size indicators; and
(7) The program size planned for each of the next six fiscal years. [L 2021, c 87, pt of §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-49 Non-general fund cost element reports.

§37-49 Non-general fund cost element reports.
No later than October 1 annually, each department shall submit to the legislature a report for each non-general fund under its control that shall include but not be limited to the following:
(1) Budget details by cost element; and
(2) Non-general fund names and account codes for each item or object code. [L 2021, c 87, pt of §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-51 Abolition of special funds; legislative purpose.

Cross References
Establishing new accounts annually, see §40-89.
Special and revolving fund reviews, see § §23-11 and 23-12.
§37-51 Abolition of special funds; legislative purpose.
The purpose of this part is to place all special funds under legislative and executive budgetary control in the same manner as the general fund, with the exception of those funds subject to applicable federal laws or regulations and payments on principal and interest on revenue bonds. [L 1957, c 320, pt of §1; Supp, §35-14.5; HRS §37-51]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-52 Provisions applicable to special funds.

§37-52 Provisions applicable to special funds.
All special funds maintained by all departments, commissions, boards, agencies, and establishments of the State shall be governed by this chapter, provided that departments and establishments shall not be authorized to make expenditures out of any special fund in excess of the moneys available in the special fund. [L 1957, c 320, §2; Supp, §35-14.6; HRS §37-52]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-52.3 Criteria for the establishment and continuance of special funds.

§37-52.3 Criteria for the establishment and continuance of special funds.
Special funds shall be established only pursuant to an act of the legislature. The legislature, in establishing or reviewing a special fund to determine whether it should be continued, shall ensure that the special fund:
(1) Serves a need, as demonstrated by:
(A) The purpose of the program to be supported by the fund;
(B) The scope of the program, including financial information on fees to be charged, sources of projected revenue, and costs; and
(C) An explanation of why the program cannot be implemented successfully under the general fund appropriation process;
(2) Reflects a clear nexus between the benefits sought and charges made upon the program users or beneficiaries or a clear link between the program and the sources of revenue, as opposed to serving primarily as a means to provide the program or users with an automatic means of support that is removed from the normal budget and appropriation process;
(3) Provides an appropriate means of financing for the program or activity that is used only when essential to the successful operation of the program or activity; and
(4) Demonstrates the capacity to be financially self-sustaining. [L 2002, c 178, pt of §2; am L 2013, c 130, §4]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-52.4 Criteria for the establishment and continuance of revolving funds.

§37-52.4 Criteria for the establishment and continuance of revolving funds.
Revolving funds shall only be established pursuant to an act of the legislature. The legislature, in establishing or reviewing a revolving fund to determine whether it should be continued, shall ensure that the revolving fund:
(1) Serves a need, as demonstrated by:
(A) The purpose of the program to be supported by the fund;
(B) The scope of the program, including financial information on fees to be charged, sources of projected revenue, and costs; and
(C) An explanation of why the program cannot be implemented successfully under the general fund appropriation process;
(2) Reflects a clear nexus between the benefits sought and charges made upon the program users or beneficiaries or a clear link between the program and the sources of revenue, as opposed to serving primarily as a means to provide the program or users with an automatic means of support that is removed from the normal budget and appropriation process;
(3) Provides an appropriate means of financing for the program or activity that is used only when essential to the successful operation of the program or activity; and
(4) Demonstrates the capacity to be financially self-sustaining. [L 2002, c 178, pt of §2; am L 2013, c 130, §5]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-52.5 Criteria for the establishment and continuance of administratively established accounts and funds.

§37-52.5 Criteria for the establishment and continuance of administratively established accounts and funds.
(a) The judiciary and any department or agency that administratively establishes any new account or fund, within thirty working days of its establishment, shall transmit a report to the legislature. The report to the legislature shall include:
(1) The justification for the establishment of the account or fund; and
(2) The sources of revenue for the fund.
(b) The judiciary and each department or agency, at least twenty days prior to the convening of each regular session, shall submit a report to the legislature. The report shall include:
(1) A list of all administratively established accounts or funds; and
(2) All revenues, expenditures, encumbrances, and ending balances of each account or fund. [L 2002, c 178, pt of §2; am L 2005, c 154, §1; am L 2016, c 166, §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-53 Transfer of special funds.

§37-53
Transfer of special funds.
At any time during a fiscal year, notwithstanding any other law to the contrary, any department may, with the approval of the governor or the director of finance if so delegated by the governor, transfer from any special fund relating to such department to the general revenues of the State all or any portion of moneys determined to be in excess of fiscal year requirements for such special fund, except for special funds under the control of the department of transportation relating to highways, airports, transportation use, and harbors activities, special funds under the control of the Hawaii health systems corporation or subaccounts under the control of its regional system boards, and special funds of the University of Hawaii. At any time the department of transportation, with the approval of the governor or the director of finance if so delegated by the governor, may transfer from any special fund under the control of the department of transportation, or from any account within any such special fund, to the general revenues of the State or to any other special fund under the control of the department of transportation all or any portion of moneys determined to be in excess of requirements for the ensuing twelve months determined as prescribed by rules adopted pursuant to chapter 91; provided that no such transfer shall be made which would cause a violation of federal law or federal grant agreements. [L 1957, c 320, §5; am L Sp 1959 1st, c 13, §2; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; Supp, §35-14.7; HRS §37-53; am L 1989, c 309, §2; am L 1990, c 149, §1; am L 1995, c 211, §5; am L 1998, c 115, §8; am L 2007, c 290, §9]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-54 Deposit of state funds in treasury.

§37-54 Deposit of state funds in treasury.
(a) All state funds shall be deposited in the state treasury except funds that belong to patients and wards to whom the State is responsible for the funds, funds provided by the United States Department of Agriculture for the special supplemental nutrition program for women, infants, and children, and as otherwise provided by law.
(b) For purposes of this section, "state funds" mean moneys that have come into the possession of a state officer or employee who has responsibility on behalf of the State for the initial custody, accountability, and disposition of the moneys. [L 1957, c 320, §6; Supp, §35-14.8; HRS §37-54; am L 1981, c 168, §1; am L 1996, c 42, §1]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-63 Statement of policy.

§37-63 Statement of policy.
It is the purpose of this part to establish a comprehensive system for state program and financial management which furthers the capacity of the governor and the legislature to plan, program and finance the programs of the State. The system shall include procedures for:
(1) The orderly establishment, continuing review and periodic revision of the state program and financial objectives and policies.
(2) The development, coordination and review of long-range program and financial plans that will implement established state objectives and policies.
(3) The preparation, coordination and analysis, and enactment of a budget organized to focus on state programs and their costs, that authorizes the implementation of the long-range plans in the succeeding budget period.
(4) The evaluation of alternatives to existing objectives, policies, plans and procedures that offer potential for more efficient and effective use of state resources.
(5) The regular appraisal and reporting of program performance. [L 1970, c 185, §3]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-64 Governing principles.

§37-64 Governing principles.
The system shall be governed by the following general principles:
(1) Planning, programming, budgeting, evaluation, appraisal and reporting shall be by programs or groups of programs.
(2) The state program structure shall be such as will enable meaningful decisions to be made by the governor and the legislature at all levels of the structure. At its lowest level, it shall display those programs which are the simplest units of activities, about which resource allocation decisions are to be made by the governor and the legislature.
(3) A program which serves two or more objectives shall be placed in the program structure along with that objective which it primarily serves; where desirable, it shall also be placed with other objectives, but as a nonadd item.
(4) The full cost, including research and development, capital and operating costs, shall be identified for all programs regardless of the means of financing; costs shall be displayed in the year of their anticipated expenditure, regardless of whether such costs have been authorized to be expended by prior appropriations acts or are authorized to be expended by existing law or require new appropriations or authorizations.
(5) Objectives shall be stated for every level of the state program structure.
(6) The effectiveness of programs in attaining objectives shall be assessed.
(7) Planning shall have a long-range view.
(8) Systematic analysis in terms of problems, objectives, alternatives, costs, effectiveness, benefits, risks and uncertainties shall constitute the core of program planning. [L 1970, c 185, §4; am L 1974, c 219, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-65 Responsibilities of the governor.

§37-65 Responsibilities of the governor.
The governor shall direct the preparation and administration of state programs, program and financial plans, and budget. The governor shall evaluate the long-range program plans, requested budgets and alternatives to state objectives and programs; and formulate and recommend for consideration by the legislature the State's long-range plans, a proposed six-year state program and financial plan and a proposed state budget. [L 1970, c 185, §5; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-66 Responsibilities of the legislature.

§37-66 Responsibilities of the legislature.
The legislature shall:
(1) Consider the long-range plans, including the proposed objectives and policies, the six-year state program and financial plan, and the budget and revenue proposals recommended by the governor and any alternatives thereto.
(2) Adopt programs and the state budget, and appropriate moneys to implement the programs it deems appropriate.
(3) Adopt such other legislation as necessary to implement state programs.
(4) Review the implementation of the state budget and program accomplishments and execution of legislative policy direction. Implementation of the state budget and program management, execution, and performance shall be subject to post-audits by the auditor who shall report the auditor's findings and recommendations to the legislature as provided in chapter 23. [L 1970, c 185, §6; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-67 Responsibilities of the department of budget and finance.

§37-67 Responsibilities of the department of budget and finance.
The director of finance shall assist the governor in the preparation, explanation and administration of the state long-range plans, the proposed six-year program and financial plan and the state budget. To this end, subject to this part, the director shall:
(1) With the approval of the governor, develop procedures and prescribe rules and regulations to guide such state agencies as may be assigned by the director the task of formulating and preparing the initial proposals with respect to long-range plans, program and financial plans, program budget requests and program performance reports and to assure the availability of information needed for effective policy decision-making.
(2) Assist such state agencies in the formulation of program objectives, preparation of program plans and program budget requests, and reporting of program performance.
(3) Coordinate, analyze and revise as necessary the program objectives, long-range plans, program and financial plans, program budget requests and program performance reports initially proposed or prepared by such state agencies and develop the state comprehensive program and financial plan, budget and program performance report.
(4) Administer its responsibilities under the program execution provisions of this part so that the policy decisions and budget determinations of the governor and the legislature are implemented to the fullest extent possible within the concepts of proper management.
(5) Investigate continuously the administration of the various agencies for the purpose of advising the governor and recommending to the governor, the legislature and the committees of the legislature concerning the duties of the various positions in these agencies, the methods of the agency, the standards of efficiency therein, and changes which in the director's judgment will produce greater effectiveness of programs and economy in the conduct of government programs and assist in the preparation of program and financial plans, budget requests and program performance reports.
(6) Provide the legislature and any member or committee of either house of the legislature with such documents and information as may be requested concerning the programs, budget, and fiscal and management operations of the State. [L 1970, c 185, §7; gen ch 1985]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-68.5 Position ceiling.

§37-68.5 Position ceiling.
Whenever this part requires a position ceiling to be specified:
(1) The number of permanent positions and temporary positions shall be separately identified; and
(2) The position ceiling shall be expressed in units or fractions of full-time equivalent positions. [L 2015, c 160, §2]
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-70 Program memoranda.

§37-70 Program memoranda.
(a) Not later than the third Wednesday of January of each odd-numbered year, the governor shall submit to the legislature and to each member thereof, a program memorandum covering each of the major programs in the statewide program structure. Each program memorandum will include:
(1) An overview of the program as a whole including a discussion of:
(A) Objectives.
(B) Component programs.
(C) Departments involved.
(D) Relationships to other agencies and jurisdictions.
(E) Major activities.
(F) Important external developments affecting the program.
(G) Significant discrepancies between previously planned cost and effectiveness levels and those actually achieved.
(H) Trends and comparisons in costs, effectiveness, or activity data over the budget and planning period.
(2) A statement of the major program changes being recommended for the budget and planning period to include for each proposed change:
(A) A brief statement of the recommended change.
(B) The cost and program performance consequences of the change over the budget and planning period.
(C) A summary of the analytic rationale for the change.
(3) A discussion of emerging conditions, trends and issues including:
(A) Actual or potential impact on the State and its programs.
(B) Possible alternatives for dealing with the specific problems occasioned by the emerging conditions, trends, and issues.
(C) Suggestions for a program of analyses to resolve the most urgent of the problems.
(4) Appendices as needed to include appropriate issue papers, special analytic studies, other reports, and crucial source data.
(b) If it is deemed more desirable, the program memoranda and the six-year program and financial plan may be combined into a single document containing all the information required for each separate document. [L 1972, c 72, §4; am L 1974, c 219, §4]
Revision Note
Subsection (a) designation added.
2023 Hawaii Revised Statutes › Title 5. State Financial Administration › 37. Budget › 37-72 Supplemental budget.

§37-72 Supplemental budget.
(a) Not fewer than thirty days before the legislature convenes in regular session in an even-numbered year, the governor may submit to the legislature a supplemental budget to amend any appropriation for the current fiscal biennium. The supplemental budget shall reflect the changes being proposed in the State's program and financial plan and shall be submitted as applicable, in the manner provided in section 37-71. In any supplemental budget that proposes appropriations for which the source of funding is general obligation bonds, the budget shall include the schedule, declaration, and computation specified in section 37-71(d)(6).
(b) In each regular session in an even-numbered year, the legislature may amend any appropriation act of the current fiscal biennium or prior fiscal periods. [L 1970, c 185, §11; ren L 1972, c 72, §3; am L Sp 1981 1st, c 3, §5; am L 1991, c 125, §4]
Attorney General Opinions
Details of current year's lapses need not be set forth in supplemental appropriations bill and budget. Att. Gen. Op. 83-4.