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.
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.
Timeline
Allocation Reports
HRS 37.42 (pdf)
ESSA Reporting
Challengesincluding the $100.2 million reduction that began in FY 2021.
 
 
Annual Financial and Single Audit Reports
Reports:
Archives
 
 

Reports:

Monthly CARES and ESSER Act Spending Reports

Quarterly reports (Carryover, Impact Aid, School food services, Student transportation, and Utilities)

Section II: CIP Budget (Click here for information on CIP)
Section III: Federal Education Stabilization Funds
Section IV: 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
OrganizationLink
​6/21/2022
​Department of Budget and Finance

FY 2023 Interim Budget Execution Policies

Note about the Council on Revenues general fund tax revenues mentioned in the second paragraph.

FY22 general fund tax revenues at 21% equates to $8,772,816,000 as projected in March 2022.

FY22 general fund tax revenues at 28% equates to $9,280,334,000 as projected in May 2022 ($507.5 M more than March 2022 projection).

FY23 general fund tax revenues at 6% equates to $9,299,185,000 as projected in March 2022.

FY23 general fund tax revenues at 5% equates to $9,744,351,000 as projected in May 2022 ( $445.1 M more than March 2022 projection).

​6/2/2022

​Board of Education

Finance and Infrastructure Committee meeting.Agenda item IV. A. Action on ESSER funds which includes an update on FY 2023 Supplemental Budget

​5/19/2022
Legislature

​HB1600 HD1 SD2 CD1 Operating Budget Worksheets Posted on Legislature’s website (pages 202-264, 271-273).

HB1600 HD1 SD2 CD1 Capital Improvement Projects Worksheets are also posted (pages 8-28 and page 30 EDN450).

​5/18/2022
​Department of Education

Preliminary report on FY 2023 Budget and other appropriations.  This preliminary report was assembled using a variety of sources based on appropriations for fiscal year 2023 which begins July 1, 2022.

Estimates will be verified when the final details are released and posted on the Legislature’s website.

5/3/2022

​​Legislature

​HB1600 HD1 SD2 CD1 sent to the Governor for review.

​5/3/2022

​Legislature

​HB1600 HD1 SD2 CD1 passes the House and Senate and will be sent to the Governor for review.

​4/29/2022
​Legislature

​HB1600 HD1 SD2 CD1 Bill (Pages 37-39, 69-78, 168-235,and 286-300) and Conference Committee Report Posted on Legislature’s website.  The operating budget worksheets are still pending and have not been posted on the Legislature’s website.
HB1600 HD1 SD2 CD1 is scheduled for a floor vote by both House and Senate chambers on 5/3/2022.

​4/28/2022

​Legislature

HB1147 SD1 Appears to be a supplemental CIP appropriations bill and is being scheduled for a conference hearing on 4/29/2022 (pages 11 and 61-63).
Update: bill was for HTA appropriations

​4/27/2022
Legislature

​HB1600 HD1 SD2 CD1 CIP and GIA Appropriations Posted on Legislature’s website  (Operating budget worksheets still pending)

​4/27/2022

​Legislature

Conference Hearing on Budget Bill HB1600 HD1 SD2

​4/27/2022
​Legislature

​HB1600 HD1 SD2 Conference Worksheets
Agrees pages (144-196)
Disagrees pages (138-211)

​4/25/2022
​Legislature
Conference Hearing Notice for Budget Bill HB1600 HD1 SD2 posted.
Hearing scheduled for Wednesday, April 27, 2002 at 1:30 p.m.
​4/21/2022
​Board of Education

​General Business Meeting FY 2023 Budget Update

​4/14/2022
​​Legislature
Legislative Budget Worksheets for HB1600 HD1 SD2 posted around 5 p.m. (EDN starts on page 281)
​4/14/2022
​​Legislature
​Senate floor passes budget bill HB1600 HD1 SD2
​4/12/2022
​Legislature
​In the Senate Floor session, a floor amendment for HB1600 HD1 SD1 was introduced and approved. Page 14 of the Senate Order of the Day. Bill is scheduled for another floor vote on April 14, 2022 at which time the detailed legislative budget worksheets may become available.

Amended bill is HB1600 HD1 SD2. EDN 400 increased by $4 M in general funds and EDN 100 decreased by 2 permanent FTEs. Dollar amount in proviso in Section 17.18 increased by $5,567,404.
​​4/8/2022
​Legislature
​Senate Ways and Means posts HB1600 HD1 SD1 bill and committee report. Details are pending the release of their budget worksheets.
​4/7/2022
​Legislature
​Senate Ways and Means Committee Decision Making Hearing on HB1600 HD1
​4/5/2022
​Legislature
​Senate Ways and Means Committee Decision Making Hearing on HB1600 HD1 (deferred to 4/7/2022)
​3/22/2022
​Legislature
​Ways and Means Committee hearing on HB1600 HD1
​3/16/2022
​Legislature
​House Finance Committee posts HB1600 HD1 worksheets showing details of their decisions (See Program IDs EDN100, 150, 200, 300, 400, and 500).  Pages 231-320
​3/14/2022
​Legislature
​House Finance Committee Report and HB1600 HD1 bill
​3/10/2022
​Legislature
​House Finance Committee Hearing on HB 1600

​1/21/2022

​Legislature

HB1600 Budget Appropriations Act introduced in the House

​1/20/2022

​Legislature

SB2176 Budget Appropriations Act introduced in the Senate

​1/18/2022
​Legislature

​2 p.m. Informational Briefing for House Education (EDN) Committee

​1/13/2022
Legislature​
9 a.m. Budget Informational Briefing for House Finance (FIN) Committee
2:30p-4 p.m. Budget Informational Briefing for Senate Ways and Means (WAM) Committee and Senate Education (EDU) Committee
​1/6/2022
​Council on Revenues
The Council increased its forecast to 15.0% from 6.3% for fiscal year (FY) 2022. The Council increased its forecast to 6.9% from 4.0% for FY 2023. The Council maintained its forecast for FYs 2024-2028 at 4.0%.
  • Equates to $631 million more in general funds for FY 22 when compared to the September 2021 report.
  • Equates to $898 million more in general funds for FY 23 when compared to the September 2021 report.
​1/4/2022
​Department of Budget and Finance
The FY 2023 Executive Supplemental Budget Budget in Brief
​12/9/2021
​Legislature
2022 Legislative Session Calendar
​12/6/2021
​Department of Budget and Finance
Department of Budget and Finance releases REVISED FY 23 Budget Governor’s Decisions.
  • Page 52 adds two new operating budget line items.
  • Page 55 adds one new CIP line item.
​11/29/2021
​Legislature

​Issues instructions for budget briefing and request for information tables.

​11/24/2021
Department of Budget and Finance
Department of Budget and Finance releases FY 23 Budget Governor’s Decisions.
  • Memo
  • Details (See items in EDN100, 150, 200, 300, 400, 450, and 500
​11/17/2021
Department of Budget and Finance
​Department of Budget and Finance releases FY 23 Budget Recommendations
  • Memo
  • Details (See items in EDN100, 150, 200, 300, 400, 450, and 500)
​10/21/2021
​Board of Education

FIC meeting
BOE approved the Department’s FY 23 budget proposal.
Proposed budget has been sent to the Governor.

​10/15/2021
​Board of Education
Materials for 10/21/2021 meeting on proposed FY 2023 budget posted on BOE’s website (Agenda item III.A.).
​9/24/2021
Department of Budget and Finance
​Instructions for Variance Reports
9/17/2021​

​Department of Budget and Finance

Budget Instructions (FM 21-11) for budget development period FY 2023 released
Attachment 1
Budget Forms and  Instructions
Major Recurring Federal Awards

​9/16/2021
​​Board of Education
​Finance and Infrastructure Committee Meeting on ESSER funds for department shortfalls.
​9/3/2021
​Department of Budget and Finance
Report on Non-General Funds Information
​8/19/2021
​Board of Education
Finance and Infrastructure Committee Meeting
​7/30/2021
​Governor

​Releases Budget Execution Policies (EM 21-04) for Fiscal Year 2022 (July 1, 2021 to June 30, 2022).

Exhibit 1 showing 2% restriction

​7/8/2021
​Legislature
​HB1299 amended and submitted to the Governor. The amendment did not change the repealing of DOE’s Private Trade, Vocational, and Technical School Licensure Special Fund so it is still being eliminated in the amended bill.
​7/6/2021
​Legislature
​Three education related bills that were vetoed were overridden by the Legislature and will become law. SB 807, HB 862 and SB 811
​7/6/2021
​Legislature

Veto Override Session
House: https://youtu.be/0_q7tPRPq1c
Senate: https://youtu.be/enZe134XtkE

​6/21/2021
​Governor

​Releases intent to veto list.
At this time, details of vetos are not yet known. This list is only to inform the Legislature of bills being considered for veto.
The final veto decision is July 6. The Governor can only veto the measures that are on this list, all others will become law with or without his signature.

The governor also has the option of proposing an amended version of a bill, and lawmakers can approve the amendments with a simple majority. The governor must then sign the amended version in 10 days for it to become law.

Of those on the intent to veto list, the following bills contain direct references to the Department of Education:

HB200 - Executive Branch Budget Appropriations

HB515 - Audit; DOE; School Food Services Branch; BOE; Superintendent

HB546 - Requires complex area superintendents to report directly to the superintendent of education. Requires reports.

HB613 - State Programs; DOE; ESSER Funds; CARES Act; CRRS Appropriations Act; Appropriation

HB817 - Procurement; Produce Contracts; Local Produce; Specifications

HB862 - Pacific International Space Center for Exploration Systems; University of Hawaii at Hilo; Challenger Center Hawaii Program; Tourism Special Fund; Hawaii Tourism Authority; County Transient Accommodations Tax; Appropriation

HB1296 (page 10) - Hawaii Tobacco Settlement Special Fund; Hawaii Tobacco Prevention and Control Trust Fund; Repeal; Emergency Appropriation; Governor; Cigarette Taxes; UH; Threat Assessment Team Program; DHRD; Positions; Appropriation

HB1299 (page 16) - DOA; DAGS; DBEDT; DOE; DOH; DLIR; DLNR; DHS; PSD; DCCA; DHHL; UH; AG; DOT; Non-General Funds. Private Trade, Vocational, and Technical School Licensure Special Fund.

SB807 - Education; DOE; Academic and Financial Plan; Report

SB811 - Requires the department of education to publish a weekly report on schools that have reported positive COVID-19 cases.

​6/17/2021
​Board of Education
​Finance and Infrastructure Committee Meeting on American Rescue Plan (ARP) Education Stabilization Fund’s Elementary and Secondary School Emergency Relief (ESSER) plan.

For items older than May 25, 2021, click here.

Five Budget Challenges


  1. $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

  1. 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.
  2. $164.3 million for programs under the DOE which does not include preschool which falls under the Executive Office on Early Learning.
  3. $128.5 million estimated labor savings pending negotiation with labor partners.
  4. $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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