Hawaii DOE | The Department's Budget

The Department's Budget

There are two main parts of the Department’s budget, Operating and Capital Improvement Program (CIP). The $2.1 billion operating budget is made up primarily of state tax revenue funds (82 percent) is used for the day-to-day operations of schools and offices. The budget component for the development and upgrade of school and office facilities are from a separate Capital Improvements Program (CIP) budget sourced almost entirely from state bonds.

Navigate using the links below.

Operating Budget
Appropriation →	→ Allocation →	→ Allotment →	→ Expenditure
Resources that have been or are in the process of being approved by the Legislature and have become law.	Amount provided to programs to create expenditures plans. 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 into the Financial Management System which allows programs to begin their spending.	Actual use of the resources by either purchasing or encumbering goods or services.
Timeline	Allocation Reports	HRS 37.42 (pdf)	ESSA Reporting
Challenges			Annual Financial and Single Audit Reports
Archives By funding source Fiscal Year 2021 Operating Budget Summary (pdf)
CIP Budget
Quick Links CARES Act spending: *Monthly status reports* CARES Act (12/21/2020) (pdf, 5000 pages) ESSER II MOE, page 1885 (pdf, 1 page) *Appendix*

Timeline of major events for operating budget for biennium periods July 1, 2021–June 30, 2022, and July 1, 2022–June 30, 2023

Date	Organization	Link
3/8/2021	Council of Revenues	Meeting to update the January report on state tax revenues. The Legislature and Governor relies on this report to develop their budget plans and decisions.
3/5/2021	2021 Legislature	Deadline for bills to emerge from all their committees (with committee reports filed) and be submitted to the clerk of the originating chamber. This “decking” ensures a mandatory 48 hour opportunity for final review by the chamber’s members before they are asked to vote on the third reading.
2/19/2021	Governor Ige 2021 Legislature	Governor’s message dated February 5, 2021 to revise Executive Branch Fiscal Biennium budget 2021-23 by reducing the proposed reductions for the Department from 10% to 2.5% is received by the Legislature. Link to Governor’s Message is here.
2/18/2021	Board of Education (BOE) Meeting	Special Meeting on Teacher Differentials General Board Meeting - Item V.B. - Use of ESSER II funds Video of Board Meeting (start at 12:24) General Board Meeting - Item V.C. - Election of FIC Chair and Vice Chair
2/17/2021	Department of Education	Schools begin working on Financial Plan amendments based on Governor Ige’s new fiscal biennium proposal to lower the Department’s reduction amount from -$162 M(10%) to -$41 M (2.5%) for the period beginning July 1, 2021. Schools have until February 22 to submit their revised plans which adds back resources for the upcoming school year 2022.
2/13/2021	BOE	Testimony on HB613 HD1 which directs the department how to use $104,175,932 of federal relief funds.
2/13/2021	2021 Legislature	HB 631(mistitled in article, should be HB 613) and SB 270 would require the superintendent and Board of Education to certify the money “shall only be used for salaries and wages of department of education officers and employees who are subject to a collective bargaining agreement …and who are employed at the school level.” News Article on Senate and House Education Committee’s proposal of use of Federal relief funds (ESSER II).
2/9/2021	2021 Legislature	HB 611 establishes maintenance of effort provisions for free education. Establishes a public education stabilization trust fund. Appropriates funds. House Education Committee hearing on HB 611 Video of briefing Testimony (see page 6)
2/4/2021	The Department of Budget and Finance	FM 21-02 Review of House Bill Nos. 1297 (Relating to State Finances), 1298 (Relating to State Funds), and 1299 (Relating to Non-General Funds)
1/27/2021	2021 Legislature	House of Representatives Finance Committee Budget Informational Briefing at 2pm Video of briefing
1/26/2021	2021 Legislature	House of Representatives Education Committee Informational Briefing at 2pm Video of briefing
1/25/2021	2021 Legislature	SB815 Introduced Establishes maintenance of effort provisions. Establishes a public education stabilization trust fund. Makes appropriations.
1/25/2021	2021 Legislature	HB611 Introduced Establishes maintenance of effort provisions. Establishes a public education stabilization trust fund. Makes appropriations.
1/22/2021	2021 Legislature	Budget Bills, HB200 and SB 1229 are introduced
1/21/2021	BOE	Finance and Infrastructure Meeting Presentation on impact of 2021-2023 fiscal biennium budget cuts on School and Complex Area levels and a presentation on Department of Education’s plan for use of federal funds in the new COVID-19 relief package and annual federal spending bill. The Board deferred action on Department of Education’s plan for use of federal funds in the new COVID-19 relief package and annual federal spending bill.
1/21/2021	BOE	Human Resources Meeting
1/21/2021	Governor Ige	Gov. Ige trims $123M from DOE’s budget shortfall, but teachers union says hundreds of layoffs still looming.
1/13/2021	2021 Legislature	WAM/EDU Budget Informational Briefing Video of briefing
1/8/2021	2021 Legislature	Legislative Calendar published Normally legislative sessions are 60 days, this year the calendar shows a 55 day legislative session.
1/7/2021	Council on Revenues	The Council on Revenues held their quarterly meeting to project general fund tax revenues for the current and next six year. At this meeting the adjustments to the projection resulted in an additional $472 million in tax revenues over the current fiscal year and next.
1/5/2021	Federal Relief Funds	Department received notification from the U.S. Department of Education that the coronavirus relief allocation for Hawaii is $183,595,211.
12/31/2020	Department of Education	Schools complete part 1 of 2 requirements for SY 2022 Financial Plan that factor in the 10% general fund reductions. Over 1300 positions reduced at School level and 21 positions reduced at Complex level
12/27/2020	Federal Relief Funds	President Trump signs $900 billion dollar coronavirus relief package passed by Congress on 12/21/2020.
12/21/2020	The Department of Budget and Finance	EXECUTIVE BIENNIUM BUDGET, FISCAL BUDGET 2021-2023
12/17/2020	BOE	Human Resources Committee Meeting Presentation on Department of Education reorganization plan to preserve classroom instruction: temporary and permanent closure, consolidations, reorganization, restructuring, or merger of offices, programs, services, and position for State Office.
12/11/2020	2021 Legislature	Budget Informational Briefing Instructions
12/3/2020	Board Of Education	Finance and Infrastructure Meeting
11/25/2020	The Department of Budget and Finance	EM 20-10 Revised FY 21 Budget Execution Policies and Instructions
10/6/2020	Department of Education	Tri-level Program Review subcommittees begin meetings to address budget crisis and fiscal impacts. http://www.hawaiipublicschools.org/DOE%20Forms/budget/HIDOE-budget-program-review.pdf
10/2/2020	The Department of Budget and Finance	FM 20-15 Biennium Budget Instructions to all state departments Attachment 1 Attachments 2 - 9 can be found here.
9/14/2020	The Department of Budget and Finance	EM 20-08 FY 21 Budget Execution Policies and Instructions Exhibit 1 (Partial and Full Year Allocation amounts) Request to Transfer Position Ceilings and Funds Pursuant to Section 44 of Act 5, SLH 2019 Attachment A Attachment B
8/17/2020	The Department of Budget and Finance	EM 20-07 FB 2021-23 Program Review Program Review Exhibit PR
6/19/2020	The Department of Budget and Finance	EM20-05 Interim Budget Execution Policies and Instructions for FY 2021
3/12/2020	The Department of Budget and Finance	FM 20-05 Budget and Expenditure Control (for the remainder of FY 2020)

Five Budget Challenges

$86.3 million in existing shortfalls:

Teacher Differentials
On-going Workers Compensation shortage
Food Service shortage
Converged Infrastructure (for technology backbone)
Recurring annual cost of the new cloud-based Financial Management System
Unemployment Insurance

A one-time $100.2 million in general fund reduction assessed to the Department for FY 2021 and now being determined as a recurring reduction that will continue beyond FY 2021 which has not been included in the 10% cuts that schools have created their Financial Plans for SY 2022.
$164.3 million for programs under the DOE which does not include preschool which falls under the Executive Office on Early Learning.
$128.5 million estimated labor savings pending negotiation with labor partners.
$88.2 million for:

PPE
Devices
Connectivity,
Facilities design and layout to allow for social distancing space configuration requirements
Tutoring
Summer program

Contact Information

Budget Branch

Phone: 808-784-6020

Email: doeinfo@k12.hi.us

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The Department's Budget

Timeline of major events for operating budget for biennium periods July 1, 2021–June 30, 2022, and July 1, 2022–June 30, 2023

Five Budget Challenges

Contact Information

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