Title 5, State Financial Administration

[§37-122] Routine repair and maintenance funding needs; report to legislature. (a) Each state executive agency that manages a state-owned building, facility, or other improvement shall submit to the legislature an annual report on the funds and positions deemed necessary by the a…

PART II. ALLOTMENT SYSTEM §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 aut…

§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 partic…

§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 r…

§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 submit…

§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,…

§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 ma…

§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 appl…

§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 r…

§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…

§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 o…

§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 …

§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 …

§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 fun…

§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 o…

§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 submitt…

[§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 b…

§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 …

[§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 object…

[§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 (…

[§37-50] Transfers of funds; positions; operating expenses; report. The director of finance shall submit an annual report to the legislature no later than sixty days after the end of the fiscal year that shall, at minimum: (1) Identify all positions funded by appropriations inten…

PART III. BUDGETARY CONTROL OF SPECIAL FUNDS §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 …

§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 expenditu…

§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…

§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 th…

§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 …

§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 dep…

§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 sup…

[PART IV. THE EXECUTIVE BUDGET] [§37-61] Short title. This part may be cited as "The Executive Budget Act". [L 1970, c 185, §1]

§37-62 Definitions. Unless otherwise clear from the context, as used in this part: "Agency" means any executive department, independent commission, board, agency, authority, bureau, office, or other establishment of the state government (except the legislature and the judiciary),…

[§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 inc…

§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 meanin…

[§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…

[§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 alternat…

[§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 en…

§37-68 Responsibilities of agencies. Under rules as may be prescribed by the director of finance with the approval of the governor: (1) Each agency assigned the task of developing programs and preparing program and financial plans, budgetary requests, and program performance repo…

[§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…

§37-69 The six-year program and financial plan. (a) The governor shall prepare a state six-year program and financial plan encompassing all state programs. Not fewer than thirty days before the legislature convenes in every odd-numbered year, the governor shall submit to the legi…

§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 progra…

§37-71 The budget. (a) Not fewer than thirty days before the legislature convenes in every odd-numbered year, the governor shall submit to the legislature and to each member thereof a budget that shall contain the program and budget recommendations of the governor for the succeed…

§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 bu…

§37-73 Legislative review. The legislature shall consider the governor's proposed program and financial plan and budget; evaluate alternatives to the governor's recommendations; and adopt programs and determine the state budget. It may, from time to time, request the department o…

§37-74 Program execution. (a) Except as limited by policy decisions of the governor, appropriations by the legislature, and other provisions of law, the several agencies responsible for administering state programs shall administer their program assignments and shall be responsib…

§37-75 Variance report. Not fewer than thirty days prior to the convening of each regular session of the legislature, the governor shall submit to the legislature and to each member thereof a report on program performance for the last completed fiscal year and the fiscal year in …

§37-76 Publication. The state six-year program and financial plan, the budget and the variance report shall be printed with a reasonable number of copies for public distribution. [L 1970, c 185, §15; ren L 1972, c 72, §3; am L 1974, c 219, §8]

§37-77 Claims for legislative relief. All claims for refunds, reimbursements, or other payments, authorization for which is sought from the legislature, shall, as a condition to their being considered by the legislature, be filed with the attorney general together with all data a…