Title 5, State Financial Administration

PART I. ADMINISTRATION §36-1 Responsibility for moneys. The director of finance shall be responsible for the safekeeping of all moneys paid into the treasury, and for the proper disbursement and appropriation thereof, pursuant to the laws; and the director shall be liable therefo…

§36-2 Keep full records. The director of finance shall keep, or cause to be kept, in appropriate books, a clear, distinct, and full record of all the transactions and business of the director's department. [CC 1859, §471; RL 1925, §1245; RL 1935, §2204; RL 1945, §5805; RL 1955, §…

§36-2.5 Full disclosure of entities receiving state awards. (a) In this section, unless the context indicates otherwise: "Entity": "Searchable website" means a website that allows the public to: "State award" means state financial assistance and expenditures that: (b) Not later t…

PART II. INVESTMENTS; TRANSFERS §36-21 Short-term investment of state moneys. (a) The director of finance may invest any moneys of the State which in the director's judgment are in excess of the amounts necessary for meeting the immediate requirements of the State and where in th…

§36-22 Loans for federal-aid projects. (a) The director of finance may make loans to any state agency from the general, special, and revolving funds of the State for the purpose of enabling the State to prepay the costs reimbursable by the federal government on federal aid projec…

§36-23 Purchase of county bonds. The director of finance, with the approval of the governor, may purchase bonds issued by the several counties in conformity with the law, or loan money to the counties on the security of the bonds out of any funds that may be available for such pu…

§36-24 Loans to state and county agencies. When there are moneys in the general, special, or revolving funds of the State which in the director of finance's judgment are in excess of the amounts necessary for the immediate state requirements, the director may make temporary loans…

§36-25 Transfers to loan fund; interest. (a) When there are excess moneys, as provided in section 36-21, the director of finance may make temporary transfers of the moneys to the loan fund for the temporary uses thereof. The total of the transfers to the loan fund shall not excee…

§36-26 Transfer of unrequired funds for redemption of serial bonds. The director of finance, with the approval of the governor, may transfer all balances of moneys received from the sale of state bonds for state improvements on deposit in loan funds, which are no longer required …

§36-27 Transfers from special funds for central service expenses. (a) Except as provided in this section, and notwithstanding any other law to the contrary, from time to time, the director of finance, for the purpose of defraying the prorated estimate of central service expenses …

§36-28 Transfers from state highway fund for central service expenses. Except as hereinafter provided, and notwithstanding any other law to the contrary, there shall be deducted from time to time by the director of finance, for the purpose of defraying the prorated estimate of ce…

[§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 rev…

§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 spe…

[§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 re…

§36-3 Fiscal agents. The director of finance may appoint, with the approval of the governor, such fiscal agents as may be necessary and expedient to facilitate the sale, purchase, and redemption of the bonds of the State and the payment of interest thereon. The director may autho…

§36-30 Special fund reimbursements for departmental administrative expenses. (a) Each special fund, except the: shall be responsible for its pro rata share of the administrative expenses incurred by the department responsible for the operations supported by the special fund conce…

§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 Constitutio…

§36-36 School physical plant operations and maintenance account; maintenance schedule. (a) There is created in the state general fund under EDN 400 (school support) the school physical plant operations and maintenance account, into which shall be deposited all legislative appropr…

§36-4 Instruct subordinates. The director of finance shall, from time to time, instruct the officers of the director's department in relation to their duties and business. [CC 1859, §472; RL 1925, §1246; am imp L 1932 2d, c 40; RL 1935, §2205; RL 1945, §5806; RL 1955, §132-6; am …

§36-41 Energy retrofit and performance contracting for public facilities. (a) All agencies shall evaluate and identify for implementation energy efficiency retrofitting through performance contracting. Agencies that perform energy efficiency retrofitting may continue to receive b…

[§36-42] Vehicle fleet performance contracts for vehicle fleet energy efficiency programs. (a) All agencies shall identify and evaluate vehicle fleet energy efficiency programs that the agency may implement using vehicle fleet performance contracts. (b) Any agency may enter into …

§36-5 Responsibility for drafts on treasury. Except as otherwise provided, the head of each department shall be responsible for the correctness of all drafts or orders drawn by him upon the treasury, in pursuance of appropriations, and for the proper disbursements of all appropri…

§36-6 Report to legislature. The director of finance shall make an annual report to the legislature of the transactions and business of the director's department, showing the revenue and expenditure for the preceding year, and giving a full and detailed estimate of the revenue an…

§36-7 Director's certificates, evidence. The director of finance may certify, under the seal of the director's department, copies of vouchers and other documents deposited in the director's office; and copies so certified shall be as valid evidence in any court as the originals. …

§36-8 Director may administer oaths. The director of finance may administer all necessary oaths connected with the duties of the director's department. [CC 1859, §475; RL 1925, §1249; RL 1935, §2208; RL 1945, §5809; RL 1955, §132-9; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1…

[PART VI. COUNCIL ON REVENUES] §37-111 Council on revenues. (a) There shall be a council on revenues which shall prepare revenue estimates of the state government for the fiscal year in progress and for each of the ensuing fiscal years of the six-year state program and financial …

[§37-112] Use of estimates. (a) The estimates prepared by the council shall be considered by the governor in preparing the budget, recommending appropriations and revenue measures, projecting revenues and controlling expenditures. The legislature shall consider these estimates in…

§37-113.1 Council on revenues; estimate of total personal income. The council shall prepare an estimate of the total state personal income for the calendar year in progress and, when necessary, for the next succeeding calendar year for which such income has not been determined or…

[PART VII.] ROUTINE REPAIR AND MAINTENANCE [§37-121] Routine repair and maintenance; definitions. As used in this part: "Routine repair and maintenance" means repair and maintenance performed on a scheduled repair and maintenance cycle. "State-owned building, facility, or other i…

[§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: provided that the director of finance shall approve the estimates submitted by the University of Hawaii when: The director shall a…

§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: (b) Prior to the implementation of any modification in allotment proposed by the director of finance pursuant to su…

§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:

[§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:

[§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:

[§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: