Bill Text: HI HB1297 | 2021 | Regular Session | Amended
Bill Title: Relating To State Finances.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2021-06-29 - Act 106, on 06/24/2021 (Gov. Msg. No. 1208). [HB1297 Detail]
Download: Hawaii-2021-HB1297-Amended.html
HOUSE OF REPRESENTATIVES |
H.B. NO. |
1297 |
THIRTY-FIRST LEGISLATURE, 2021 |
H.D. 2 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO STATE FINANCES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
PART I
SECTION 1. Chapter 37, Hawaii Revised Statutes, is amended by adding two new sections to be appropriately designated and to read as follows:
"§37-
Special fund program measures reports. No later than October
1 annually, each department shall submit to the legislature a report for each non-general
fund account that shall include but not be limited to the following:
(1) A statement of
its objectives;
(2) Measures
quantifying the target population to be served for each of the ensuing six
fiscal years;
(3) Measures by
which the effectiveness in attaining the objectives is to be assessed;
(4) The level of
effectiveness planned for each of the ensuing six fiscal years;
(5) A brief
description of the activities encompassed;
(6) The program
size indicators; and
(7) The program
size planned for each of the next six fiscal years.
§37- Special fund cost element reports.
No later than October 1 annually, each department shall submit to the
legislature a report for each non-general fund that shall include but not be
limited to the following:
(1) Budget
details by cost element; and
(2) Non
general fund names and account codes for each item or object code."
SECTION 2. Section 37-47, Hawaii Revised Statutes, is amended to read as follows:
"[[]§37-47[]]
Reporting of non-general fund information. No later than [twenty days prior to the
convening of each regular session,] October 1 annually, each
department shall submit to the legislature a report for each non-general fund
account [which] that shall include but not be limited to[,]
the following:
(1) The
name of the fund and a cite to the law authorizing the fund;
(2) The
intended purpose of the fund;
(3) The
current program activities which the fund supports;
(4) The
balance of the fund at the beginning of the current fiscal year;
(5) The
total amount of expenditures and other outlays from the fund account for the
previous fiscal year;
(6) The
total amount of revenue deposited to the account for the previous fiscal year;
(7) A
detailed listing of all transfers from the fund;
(8) The
amount of moneys encumbered in the account as of the beginning of the fiscal
year;
(9) The
amount of funds in the account which are required for the purposes of bond
conveyance or other related bond obligations;
(10) The
amount of moneys in the account derived from bond proceeds; and
(11) The
amount of moneys of the fund held in certificates of deposit, escrow accounts
or other investments."
PART II
SECTION 3. Section 36-27, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) [Except as provided in this
section, and notwithstanding any other law to the contrary, from time to time,
the] The director of finance, for the
purpose of defraying the prorated estimate of central service expenses of
government in relation to all special funds, except the:
(1) Special
out-of-school time instructional program fund under section 302A-1310;
(2) School
cafeteria special funds of the department of education;
(3) Special
funds of the University of Hawaii;
[(4) State
educational facilities improvement special fund;
(5) Convention
center enterprise special fund under section 201B-8;
(6)] (4) Special funds established by section 206E-6;
[(7)] (5) Aloha Tower fund created by section 206J-17;
[(8)] (6) Funds
of the employees' retirement system created by section 88-109;
[(9)] (7) Hawaii hurricane relief fund established under
chapter 431P;
[(10)] (8) Hawaii health systems corporation special
funds and the subaccounts of its regional system boards;
[(11) Tourism
special fund established under section 201B‑11;
(12)] (9) Universal service fund established under
section 269‑42;
[(13)] (10) Emergency and budget reserve fund under section 328L‑3;
[(14)] (11) Public schools special fees and charges fund
under section 302A-1130;
[(15)] (12) Sport fish special fund under section 187A-9.5;
[[(16)]]
(13) Neurotrauma special fund under
section 321H-4;
[[(17)]]
(14) Glass advance disposal fee
established by section 342G-82;
[(18)] (15) Center for nursing special fund under section 304A‑2163;
[(19)] (16) Passenger facility charge special fund established
by section 261-5.5;
[(20)] (17) Solicitation of funds for charitable purposes
special fund established by section 467B-15;
[(21)] (18) Land conservation fund established by section 173A-5;
[(22)] (19) Court interpreting services revolving fund
under section 607-1.5;
[[(23)] Trauma
system special fund under section 321-22.5;
(24)] (20) Hawaii cancer research special fund;
[(25)] (21) Community health centers special fund;
[[(26)] Emergency
medical services special fund;
(27)] (22) Rental motor vehicle customer facility charge
special fund established under section 261-5.6;
[(28)] (23) Shared services technology special fund under
section 27-43;
[(29)] (24) Automated victim information and notification
system special fund established under section 353-136;
[(30)] (25) Deposit beverage container deposit special fund
under section 342G-104;
[[(31)]]
(26) Hospital sustainability program
special fund under [[]section 346G-4[]];
[(32)]]
(27) Nursing facility
sustainability program special fund under [[]section 346F-4[]];
[[(33)]]
(28) Hawaii 3R's school improvement fund under section 302A-1502.4;
[[(34)]]
(29) After-school plus program revolving fund under section 302A-1149.5;
and
[[(35)]]
(30) Civil monetary penalty special
fund under section 321‑30.2,
shall
deduct five per cent of all receipts of all [other] special funds, which
deduction shall be transferred to the general fund of the State and become
general realizations of the State. All officers
of the State and other persons having power to allocate or disburse any special
funds shall cooperate with the director in effecting these transfers. To determine the proper revenue base upon
which the central service assessment is to be calculated, the director shall
adopt rules pursuant to chapter 91 for the purpose of suspending or limiting
the application of the central service assessment of any fund. No later than twenty days prior to the convening
of each regular session of the legislature, the director shall report all central
service assessments made during the preceding fiscal year."
SECTION 4. Section 36-30, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Each special fund, except the:
(1) Special out-of-school time instructional program fund under section 302A-1310;
(2) School cafeteria special funds of the department of education;
(3) Special funds of the University of Hawaii;
[(4) State
educational facilities improvement special fund;
(5)] (4) Special
funds established by section 206E-6;
[(6)] (5) Aloha
Tower fund created by section 206J-17;
[(7)] (6) Funds
of the employees' retirement system created by section 88-109;
[(8)] (7) Hawaii
hurricane relief fund established under chapter 431P;
[(9) Convention center
enterprise special fund established under section 201B-8;
(10)] (8) Hawaii
health systems corporation special funds and the subaccounts of its regional
system boards;
[(11) Tourism special
fund established under section 201B‑11;
(12)] (9) Universal
service fund established under section 269‑42;
[(13)] (10) Emergency
and budget reserve fund under section 328L‑3;
[(14)] (11) Public
schools special fees and charges fund under section 302A-1130;
[(15)] (12) Sport
fish special fund under section 187A-9.5;
[[(16)]]
(13) Neurotrauma special fund under
section 321H-4;
[[(17)]] (14) Center for nursing special fund under section 304A‑2163;
[[(18)]] (15) Passenger facility charge special fund established by section
261-5.5;
[[(19)]] (16) Court interpreting services revolving fund under section 607-1.5;
[[(20)] Trauma system
special fund under section 321-22.5;
[(21)]]
(17) Hawaii cancer research special
fund;
[[(22)]]
(18) Community health centers special fund;
[(23)] Emergency
medical services special fund;
[(24)]] (19) Rental motor vehicle customer facility charge special fund
established under section 261-5.6;
[[(25)]]
(20) Shared services technology special fund
under section 27-43;
[[(26)]]
(21) Nursing facility sustainability program
special fund established pursuant to [[]section
346F-4[]];
[[(27)]]
(22) Automated victim information and notification system special
fund established under section 353-136;
[[(28)]]
(23) Hospital sustainability program special
fund under [[]section 346G-4[]]; and
[[(29)]]
(24) Civil monetary penalty special
fund under section 321-30.2,
shall be responsible for its pro rata share of the administrative expenses incurred by the department responsible for the operations supported by the special fund concerned."
SECTION 5. Section 245-15, Hawaii Revised Statutes, is amended to read as follows:
"§245-15 Disposition of revenues.
(a) All moneys collected pursuant
to this chapter shall be paid into the state treasury as state realizations to
be kept and accounted for as provided by law; provided that, of the moneys collected
under the tax imposed pursuant to:
(1) Section
245-3(a)(5), after September 30, 2006, and prior to October 1, 2007, 1.0 cent
per cigarette shall be deposited to the credit of the Hawaii cancer research
special fund, established pursuant to section 304A-2168, for research and
operating expenses and for capital expenditures;
(2) Section
245-3(a)(6), after September 30, 2007, and prior to October 1, 2008:
(A) 1.5
cents per cigarette shall be deposited to the credit of the Hawaii cancer
research special fund, established pursuant to section 304A-2168, for research
and operating expenses and for capital expenditures;
(B) 0.25
cents per cigarette shall be deposited to the credit of the trauma system
special fund established pursuant to section 321-22.5; and
(C) 0.25
cents per cigarette shall be deposited to the credit of the emergency medical services
special fund established pursuant to section 321‑234;
(3) Section
245-3(a)(7), after September 30, 2008, and prior to July 1, 2009:
(A) 2.0
cents per cigarette shall be deposited to the credit of the Hawaii cancer
research special fund, established pursuant to section 304A-2168, for research
and operating expenses and for capital expenditures;
(B) 0.5
cents per cigarette shall be deposited to the credit of the trauma system special
fund established pursuant to section 321-22.5;
(C) 0.25
cents per cigarette shall be deposited to the credit of the community health
centers special fund established pursuant to section 321‑1.65; and
(D) 0.25
cents per cigarette shall be deposited to the credit of the emergency medical
services special fund established pursuant to section 321‑234;
(4) Section
245-3(a)(8), after June 30, 2009, and prior to July 1, 2013:
(A) 2.0
cents per cigarette shall be deposited to the credit of the Hawaii cancer
research special fund, established pursuant to section 304A-2168, for research
and operating expenses and for capital expenditures;
(B) 0.75
cents per cigarette shall be deposited to the credit of the trauma system special
fund established pursuant to section 321-22.5;
(C) 0.75
cents per cigarette shall be deposited to the credit of the community health
centers special fund established pursuant to section 321‑1.65; and
(D) 0.5
cents per cigarette shall be deposited to the credit of the emergency medical
services special fund established pursuant to section 321-234;
(5) Section
245-3(a)(11), after June 30, 2013, and prior to July 1, 2015:
(A) 2.0
cents per cigarette shall be deposited to the credit of the Hawaii cancer research
special fund, established pursuant to section 304A-2168, for research and operating
expenses and for capital expenditures;
(B) 1.5
cents per cigarette shall be deposited to the credit of the trauma system
special fund established pursuant to section 321-22.5;
(C) 1.25
cents per cigarette shall be deposited to the credit of the community health
centers special fund established pursuant to section 321‑1.65; and
(D) 1.25
cents per cigarette shall be deposited to the credit of the emergency medical
services special fund established pursuant to section 321‑234; and
(6) Section 245-3(a)(11),
after June 30, 2015[, and thereafter]:
(A) Prior
to July 1, 2041 2.0 cents per cigarette shall be deposited to the credit of
the Hawaii cancer research special fund, established pursuant to section 304A-2168,
for [research and operating expenses and for] capital expenditures;
(B) 1.125
cents per cigarette, but not more than $7,400,000 in a fiscal year, shall be
deposited to the credit of the trauma system special fund established pursuant
to section 321-22.5;
(C) 1.25
cents per cigarette, but not more than $8,800,000 in a fiscal year, shall be
deposited to the credit of the community health centers special fund
established pursuant to section 321‑1.65; and
(D) Prior
to July 1, 2021, 1.25 cents per cigarette, but not more than $8,800,000 in a
fiscal year, shall be deposited to the credit of the emergency medical services
special fund established pursuant to section 321‑234.
(b) The department shall provide an annual accounting of these dispositions to the legislature."
PART III
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect on July 1, 2021.
Report Title:
State Finances; Special Funds; General Fund; Central Services Expenses; Reporting
Description:
By October 1 of each year, requires each department to submit program measures, costs elements, and accounting reports for all non-general funds to the Legislature. Specifies that the cigarette tax revenues deposited to the credit of the cancer research special fund shall only be used for capital expenditures and only until 7/1/2041. Makes certain special funds subject to deductions for central service expenses into the general fund. Beginning 7/1/2021 transfers to the credit of the general fund surcharges and cigarette tax revenue allocated to the trauma systems special fund. (HD2)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.