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
 
 
 
CIP Budget

Quick Links

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.

​3/2/2021
​2021 Legislature

Committee on Finance hearing for three bills that basically removes funding from various special fund accounts.

Hopefully relief from the 1.9 T coronavirus relief bill will make these bills unnecessary.
​2/27/2021
​US Congress
​US House passes $1.9T coronavirus bill, which now heads to the US Senate. If it passes the Senate, bill goes to President Biden.
​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
​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

  1. FM 20-15 Biennium Budget Instructions to all state departments
  2. Attachment 1
  3. Attachments 2 - 9 can be found here.

9/14/2020

The Department of Budget and Finance

  1. EM 20-08 FY 21 Budget Execution Policies and Instructions
  2. Exhibit 1 (Partial and Full Year Allocation amounts)
  3. Request to Transfer Position Ceilings and Funds Pursuant to Section 44 of Act 5, SLH 2019
  4. Attachment A
  5. Attachment B

8/17/2020

The Department of Budget and Finance

EM 20-07 FB 2021-23 Program Review

  1. Program Review
  2. 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


  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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