Annual Reports

Navigate using the links below.
Section I: Operating Budget (click here to view cycle)
Appropriation →
→ Allocation →
→ Allotment →
→ Expenditure
Resources that have been or are in the process of being approved by the Legislature and have become law. (Legislative Reference Bureau - The Budget Process)
Appropriation amounts provided (“allocated”) to programs to create expenditures plans. Allocated amount could be less than Appropriation due to restrictions set forth by the Governor or by the Department depending on the fiscal conditions of the time.
Once the Expenditure plans are completed and approved, resources are loaded (“allotted”) into the Financial Management System allowing programs to begin spending their allotted resources.
Actual use of the resources for payroll and by either purchasing or encumbering goods or services.
Allocation Reports
HRS 37.42 (pdf)
ESSA Reporting
Annual Financial and Single Audit Reports
  • FY 22 appropriation summary
  • Identification of General Fund Shortfalls in HIDOE’s Operating Budget Appropriations for Fiscal Biennium 2021-23


Monthly CARES and ESSER Act Spending Reports

Section II: CIP Budget (Click here for information on CIP)
Section III: Federal Education Stabilization Funds
Section IV: Appendix

Annual Financial and Single Audit Report

An independent report analyzing financial statements of the public school system, including operating, capital improvement and federal funds. FY 2021 report released March 31, 2021. View report.

Past audits, dating back to 2002, can be found in our Report Finder tool.

Annual Financial Report

The Department presents its Annual Financial Report to inform the public of the total cost of public education in Hawaii. It is a key component of department accountability and public transparency. The Annual Financial Report provides both Operating and CIP fund information, including operating revenues, receipts and expenditures. We have included operational costs such as repairs and maintenance of school facilities, and other expenses incurred by state and county agencies for public education purposes.

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