{"id":112,"date":"2025-05-23T09:13:10","date_gmt":"2025-05-23T19:13:10","guid":{"rendered":"https:\/\/hawaiipublicschools.org\/?page_id=112"},"modified":"2026-03-19T12:11:01","modified_gmt":"2026-03-19T22:11:01","slug":"budget","status":"publish","type":"page","link":"https:\/\/hawaiipublicschools.org\/haw\/about\/budget\/","title":{"rendered":"Puke k\u0101l\u0101"},"content":{"rendered":"
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He kuleana ko'iko'i ko ka 'Oihana Ho'ona'auao o ka Moku'\u0101ina o Hawai'i i ke k\u0101ko'o 'ana i ka holomua o n\u0101 haum\u0101na a me ka m\u0101lama 'ana i ka maika'i o k\u0101 m\u0101kou kula aupuni. Ho\u02bboka\u02bbawale \u02bbia k\u0101 m\u0101kou k\u0101l\u0101 i \u02bbelua \u02bb\u0101pana nui: ka waihona k\u0101l\u0101 hana a me ka waihona k\u0101l\u0101 Capital Improvements Program (CIP).<\/p>\n\n\n\n

Appropriation \u2192<\/strong><\/div><\/td>
\u2192 Allocation \u2192<\/strong><\/div><\/td>
\u2192 Allotment \u2192<\/strong><\/div><\/td>
\u2192 Expenditure<\/strong><\/div><\/td><\/tr>
Resources that have been or are in the process of being approved by the Legislature and have become law. (Legislative Reference Bureau \u2013 The Budget Process<\/a>)<\/div><\/td>
Appropriation amounts provided (\u201callocated\u201d) 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.<\/div><\/td>
Once the Expenditure plans are completed and approved, resources are loaded (\u201callotted\u201d) into the Financial Management System allowing programs to begin spending their allotted resources.<\/div><\/td>
Actual use of the resources for payroll and by either purchasing or encumbering goods or services.<\/div><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

<\/p>\n\n\n\n

\u02bbO ka $2.18 biliona k\u0101l\u0101 hana no ka makahiki k\u0101l\u0101 2024-25, i k\u0101ko\u02bbo nui \u02bbia e ka loa\u02bba k\u0101l\u0101 \u02bbauhau moku\u02bb\u0101ina, e uhi ana i n\u0101 hana o k\u0113l\u0101 me k\u0113ia l\u0101 o n\u0101 kula a me n\u0101 ke\u02bbena, mai n\u0101 uku kumu a i n\u0101 kumuwaiwai lumi papa. I k\u0113ia manawa, ke k\u0101lele nei ka waihona k\u0101l\u0101 CIP i ka ho\u02bbomohala \u02bbana, ka m\u0101lama \u02bbana a me ka ho\u02bbomaika\u02bbi \u02bbana i n\u0101 ke\u02bbena kula, i ho\u02bbolako k\u0101l\u0101 \u02bbia ma o n\u0101 palapala pa\u02bba moku\u02bb\u0101ina.<\/p>\n\n\n\n

\u02bbO ka hui p\u016b \u02bbana, h\u014d\u02bboia k\u0113ia mau p\u016bl\u0101wai i ka lako o k\u0101 m\u0101kou mau kula e ho\u02bbolako i kahi wahi ho\u02bbona\u02bbauao palekana, \u02bbolu\u02bbolu a maika\u02bbi ho\u02bbi no n\u0101 haum\u0101na \u0101pau. E a\u02bbo hou e pili ana i n\u0101 p\u016bl\u0101wai o ka 'Oihana ma lalo nei.<\/p>\n\n\n\n

TIMELINE<\/h2>\n\n\n\n
This is a timeline of major events of the Department’s operating budget appropriations.<\/summary>\n
Date<\/strong><\/div><\/th>
Huihui<\/strong><\/div><\/th>
Description<\/strong><\/div><\/th><\/tr><\/thead>
3\/16\/2026<\/strong><\/div><\/td>
Hawai\u02bbi State Legislature<\/div><\/td>
House Finance releases Committee Report<\/a> and bill format of budget bill HB1800 HD1<\/a>.
\u2022 Budget Worksheet<\/a> (see EDN 100, 150, 200, 300, 400, and 500)<\/div><\/td><\/tr>
3\/10\/2026<\/strong><\/div><\/td>
Department of Taxation<\/div><\/td>
The Council on Revenues held a meeting to forecast revenue growth for the General Fund on March 10th, 2026<\/a>.
\u2022 The Council raised its forecast for Fiscal Year (FY) 2026 growth rate from -4.7% to -4.5%. Otherwise, the Council kept the forecast for Fiscal Years (FY) 2027 through 2032 unchanged from the projections adopted at its two previous meetings on January 7, 2026, and September 4, 2025.
\u2022 Attachment 1<\/a>
\u2022 Attachment 2<\/a>
\u2022 Attachment 3<\/a>
\u2022 Presentation<\/a><\/div><\/td><\/tr>
1\/23\/2026<\/strong><\/div><\/td>
Hawai\u02bbi State Legislature<\/div><\/td>
Budget Bill Introduced HB1800<\/a><\/div><\/td><\/tr>
1\/16\/2026<\/strong><\/div><\/td>
Hawai\u02bbi State Legislature<\/div><\/td>
Senate Committees on Ways and Means and Education Budget Briefing for the Department of Education at 2:00PM.
\u2022 Informational Briefing Notice<\/a>
\u2022 Briefing Materials<\/a><\/div><\/td><\/tr>
1\/14\/2026<\/strong><\/div><\/td>
Hawai\u02bbi State Legislature<\/div><\/td>
House Committee on Finance Budget Briefing for the Department of Education at 1:00PM.
\u2022 Informational Briefing Notice<\/a>
\u2022 Briefing Materials<\/a><\/div><\/td><\/tr>
1\/9\/2026<\/strong><\/div><\/td>
Hawai\u02bbi State Legislature<\/div><\/td>
House Committee on Education Briefing for the Department of Education at 2:00PM.
\u2022 Informational Briefing Notice<\/a><\/div><\/td><\/tr>
1\/7\/2026<\/strong><\/div><\/td>
Department of Taxation<\/div><\/td>
The Council on Revenues held a meeting to forecast revenue growth for the General Fund on January 7th, 2026<\/a>.
\u2022 The Council kept the forecast for Fiscal Years (FY) 2026 through 2032 unchanged from the projections adopted at its last meeting on September 4, 2025. Accordingly, the General Fund growth forecast of the Council was as follows: -4.7% for FY 2026, 2.0% for FY 2027, 1.9% for FY 2028, 2.5% for FY 2029, 1.8% for FY 2030, 3.1% for FY 2031, and 3.4% for FY 2032.
\u2022 Attachment 1<\/a>
\u2022 Attachment 2<\/a>
\u2022 Attachment 3<\/a>
\u2022 Presentation<\/a><\/div><\/td><\/tr>
1\/1\/2026<\/strong><\/div><\/td>
Oihana Hoonaauao<\/div><\/td>
Factsheet<\/a> on supplemental operating budget request versus Governor\u2019s executive budget decisions<\/div><\/td><\/tr>
12\/22\/2025<\/strong><\/div><\/td>
Governor<\/div><\/td>
Gov. Green Submits the FY27 Supplement Budget to the Legislature<\/a>.\u00a0
Key Highlights of the FY27 Supplemental Budget:
\u2022 Mental Health: $8 million in general funds for Hawaii State Hospital.
\u2022 Food Security: $13.4 million in general funds for SNAP.
\u2022 Homelessness Solutions: $8 million in general funds.
\u2022 Healthcare Infrastructure: $50 million in G.O. Bond funds.
\u2022 Healthcare Access: $30 million in general funds and $30 million in federal funds for Medicaid technology upgrades. Forty-five million in general funds and $65 million in federal funds for the Medicaid program.
\u2022 Emergency Healthcare Services: $8.1 million in general funds.
\u2022 Climate Resiliency: First\u2011year implementation of the Governor\u2019s Green Fee.<\/div><\/td><\/tr>
11\/26\/2025<\/strong><\/div><\/td>
Department of Budget and Finance<\/div><\/td>
FM 25-24<\/a> Governor\u2019s Decisions on FY 27 Supplemental Budget Requests
FM 25-24 Attachment (Only EDN)<\/a><\/div><\/td><\/tr>
11\/20\/2025<\/strong><\/div><\/td>
Hawai\u02bbi State Legislature<\/div><\/td>
2026 Legislative Timetable<\/a><\/div><\/td><\/tr>
11\/13\/2025<\/strong><\/div><\/td>
Department of Budget and Finance<\/div><\/td>
FM 25-22<\/a> Department of Budget and Finance\u2019s Recommendations on FY 27 Supplemental Budget Requests\u00a0
\u00a0\u2022 FM 25-22 Attachment (Only EDN)<\/a><\/div><\/td><\/tr>
10\/15\/2025<\/strong><\/div><\/td>
Department of Budget and Finance<\/div><\/td>
EM 25-04<\/a> Amendments to Executive Memorandum No. 25-03, FY26 Budget Execution Policies and Instructions
\u2022 Revised Exhibit 1<\/a><\/div><\/td><\/tr>
10\/15\/2025<\/strong><\/div><\/td>
Oihana Hoonaauao<\/div><\/td>
Hawai\u02bbi State Department of Education\u2019s Fiscal Year 27 Supplemental Operating Budget Requests Related to the \u201cGreen Fee\u201d<\/a><\/div><\/td><\/tr>
10\/10\/2025<\/strong><\/div><\/td>
Oihana Hoonaauao<\/div><\/td>
Hawai\u02bbi State Department of Education\u2019s Fiscal Year 27 Supplemental Budget Submission<\/a><\/div><\/td><\/tr>
10\/9\/2025<\/strong><\/div><\/td>
Papa Hoonaauao
Finance and Infrastructure Committee meeting<\/div><\/td>
Proposed Supplemental FY27 Budget Request:
\u2022 Operating Budget \u2013 Agenda Item IV\u00a0<\/a>
\u2022 CIP Budget \u2013 Agenda Item V<\/a><\/div><\/td><\/tr>
10\/1\/2025<\/strong><\/div><\/td>
Department of Budget and Finance<\/div><\/td>
FM 25-17 <\/a>Supplement to Finance Memorandum No. 25-13, FY 27 Budget Policies and Guidelines (Fiscal Biennium 2025-27)
\u2022 This memorandum provides policies and guidelines for the preparation of supplemental budget requests relating to ACT 96, SLH 2025 \u201cGreen Fee.\u201d<\/div><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/details>\n\n\n\n

Waihona Hana<\/h2>\n\n\n\n
\"Budget<\/figure>\n\n\n\n

N\u0101 Kumu Waiwai<\/h3>\n\n\n\n

The fiscal year 2025-26 operating budget funding comes from four sources:<\/p>\n\n\n\n