Funds Review

Section 23-11, HRS, requires all bills proposing new special and revolving funds to be transmitted to the Auditor for analysis. Analyses are submitted to the Legislature while it is still in session and while the bills are being considered. Section 23-12, HRS, requires all existing revolving and trust funds to be reviewed once every five years to analyze each fund’s purpose, present a five-year financial summary, and discuss the fund’s operations.

DateReport No - TitleRelated LinksDept/AgencySubjectReport Type
02/21/202020-04, Overview of Proposed Special and Revolving Fund Analyses

Summary

Funds Review, Proposed, 2020Funds Review
02/05/202020-03, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the University of Hawai‘i

Summary

University of Hawai'i (UH)Funds Review
01/14/202020-01, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Business, Economic Development and Tourism

Summary

Business Economic Development and Tourism (DBEDT)Funds Review
11/21/201919-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of the Attorney General

Summary

Attorney General (AG)Funds Review
03/12/201919-10, Overview of Proposed Special and Revolving Fund Analyses

Summary

Funds Review, Proposed, 2019Funds Review
01/25/201919-05, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Transportation

Summary

Funds Review
12/18/201818-21, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Accounting and General Services

Summary

Funds Review
12/13/201818-19, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Land and Natural Resources

Summary

Funds Review
11/05/201818-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Budget and Finance

Summary

Funds Review
11/01/201818-15, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Agriculture

Summary

Funds Review
09/26/201818-11, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Defense

Summary

Funds Review
03/01/201818-06, Analyses of Proposed Special and Revolving Funds 2018

Summary

Funds Review, Proposed, 2018Funds Review
11/28/201717-12, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Labor and Industrial Relations

Summary

Labor & Industrial Relations (DLIR)Funds Review
11/21/201717-11, Review of Special Funds, Revolving Funds, Trust Accounts of the Department of Public Safety

Summary

Funds Review
11/14/201717-10, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Taxation

Summary

Funds Review
11/13/201717-09, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Human Resources Development

Summary

Funds Review
03/23/201717-03, Analyses of Proposed Special and Revolving Funds 2017

Summary

Funds Review, Proposed, 2017Funds Review
12/28/201616-11, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Education and the Hawai‘i State Public Library System

Summary

, Education, Public Library SystemFunds Review
12/14/201616-10, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Office of Hawaiian Affairs

Summary

Funds Review
11/30/201616-09, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Offices of the Governor and Lieutenant Governor

Summary

, Funds Review
03/29/201616-02, Analyses of Proposed Special and Revolving Funds 2016

Summary

Funds Review
12/22/201515-19, Review of Special Funds, Revolving Funds, Trust Funds and Trust Accounts of the Department of Human Services

Summary

Funds Review
12/15/201515-17, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Health

Summary

Funds Review
12/08/201515-16, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Judiciary

Summary

Funds Review
12/02/201515-15, Review of Special Funds, Revolving Funds, Trust Funds and Trust Accounts of the Department of Hawaiian Home Lands

Summary

Funds Review
11/04/201515-12, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Commerce and Consumer Affairs

Summary

Department of Regulatory AgenciesFunds Review
02/23/2015A Mixed Bag: Study of Proposed Special and Revolving Funds (2015)

Summary

Funds Review
12/30/201414-18, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the University of Hawaiʻi

Summary

Funds Review
12/04/201414-13, Review of Special Funds, Revolving Funds, Trust Funds and Trust Accounts of the Departments of the Attorney General and Business, Economic Development and Tourism

Summary

, , Attorney General,, (AG), Business Economic Development and Tourism (DBEDT)Funds Review
03/20/201414-05, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Transportation

Summary

Transportation (DOT)Funds Review
03/07/20142014 Analyses of Proposed Special and Revolving FundsFunds Review
02/19/201414-04, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Departments of Defense and Land and Natural Resources

Summary

, Defense (DOD), Land and Natural Resources (DLNR)Funds Review
01/10/201414-01, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Departments of Accounting and General Services, Agriculture, and Budget and Finance

Summary

, , Accounting and General Services (DAGS), Agriculture (DOA), Budget and Finance (B&F)Funds Review
09/09/201212-10, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Departments of Human Resources Development, Labor and Industrial Relations, Public Safety, and Taxation

Summary

, , , Human Resources Development (DHRD), Labor and Industrial Relations (DLIR), Public Safety (DPS), TaxationFunds Review
09/09/201111-04, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Office of the Governor, Office of the Lieutenant Governor, Department of Education and Hawaiʻi State Public Library System, and the Office of Hawaiian Affairs

Summary

, , , Governor, Lieutenant Governor, Education, Hawai'i State Public Library SystemFunds Review
09/09/201010-09, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Judiciary and the Departments of Commerce and Consumer Affairs, Hawaiian Home Lands, Health, and Human Services

Summary

, , , , Judiciary, Department of Regulatory Agencies, Commerce and Consumer Affairs (DCCA), Health (DOH), Human Services (DHS), Hawaiian Home Lands (DHHL)Funds Review
09/09/200909-11, Review of Revolving Funds, Trust Funds, and Trust Accounts for the Departments of the Attorney General, Business, Economic Development & Tourism, and the University of Hawaiʻi

Summary

, , Attorney General (AG), Business Economic Development and Tourism (DBEDT), University of Hawaiʻi (UH)Funds Review
09/09/200909-01, Review of Revolving Funds, Trust Funds, and Trust Accounts for the Departments of Accounting and General Services, Agriculture, Budget and Finance, and Land and Natural Resources

Summary

, , , Accounting and General Services (DAGS), Agriculture (HDOA), Budget and Finance (B&F), Land and Natural Resources (DLNR)Funds Review
09/09/200707-07, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Departments of Human Resources Development, Labor and Industrial Relations, Public Safety, and Taxation

Summary

, , , Funds Review
09/09/200606-08, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Office of the Governor, Office of the Lieutenant Governor, Department of Education and Hawaiʻi State Public Library System, and Office of Hawaiian Affairs

Summary

, , , Governor, Lieutenant Governor, Education (DOE), Hawaiian Affairs (OHA)Funds Review
09/09/200505-08, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Judiciary and the Departments of Commerce and Consumer Affairs, Hawaiian Home Lands, Health, and Human Services

Summary

, , , , Judiciary, Commerce and Consumer Affairs (DCCA), Hawaiian Home Lands (DHHL), Health (DOH), Human Services (DHS)Funds Review
09/09/200404-13, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Department of the Attorney General, the Department of Business, Economic Development, and Tourism, and the University of Hawaiʻi

Summary

, Attorney General; Business, Economic Development and Tourism; University of HawaiʻiFunds Review
09/06/200303-13, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Departments of Accounting and General Services, Agriculture, Budget and Finance, and Land and Natural Resources

Summary

, , Accounting and General Services (DAGS), Agriculture (HDOA), Budget and Finance (B&F). Land and Natural Resources (DLNR)Funds Review
09/06/200303-04, Review of Selected University of Hawaiʻi Non-General Funds and Accounts

Summary

University of Hawaiʻi (UH)Funds Review
09/06/200202-15, Report on the Revolving Funds, Trust Funds, and Trust Accounts of the Department of Human Resources Development, Department of Labor and Industrial Relations, Department of Public Safety, and Department of Taxation

Summary

, , , Human Resources Development (DHRD), Labor and Industrial Relations (DLIR), Public Safety (DPS), TaxationFunds Review
09/06/200202-05, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Office of the Governor, Office of the Lieutenant Governor, Department of Education and Hawaiʻi State Public Library System, and Office of Hawaiian Affairs

Summary

, , , Governor, Lieutenant Governor, Education (DOE), Hawaiian Affairs (OHA)Funds Review
09/06/200101-12, Update of the 1992 Summary of Special and Revolving Funds

Summary

1992 Special and Revolving FundsFollow-Up, Funds Review
09/06/200101-07, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Judiciary and the Departments of Commerce and Consumer Affairs, Hawaiian Home Lands, Health, and Human Services

Summary

, , , , Judiciary, Commerce and Consumer Affairs (DCCA), Hawaiian Home Lands (DHHL), Health (DOH), Human Services (DHS)Funds Review
09/06/200000-07, Review of the Revolving Funds, Trust Funds, and Trust Accounts of the Department of Attorney General, the Department of Business, Economic Development, and Tourism, and the University of Hawaiʻi

Summary

, , Attorney General, Business Economic Development and Touris (DBEDT), University of Hawai'i (UH)Funds Review
09/06/199999-6, Review of Revolving Funds, Trust Funds, and Trust Accounts of the Department of Accounting and General Services, Department of Agriculture, Department of Budget and Finance, and Department of Land and Natural Resources

Summary

, , , Accounting and General Services (DAGS), Agriculture (HDOA), Budget and Finance (B&F), Land and Natural Resources (DLNR)Funds Review
09/06/199797-20, Review of Revolving and Trust Funds of the Department of Human Resources Development, Department of Labor and Industrial Relations, Department of Public Safety, and the Department of Taxation

Summary

, , , Human Resources Development (HRD), Labor and Industrial Relations (DLIR), Public Safety (DPS), TaxationFunds Review
09/06/199696-21, Review of Revolving and Trust Funds of the Office of the Governor, Office of Hawaiian Affairs, and the Department of Education

Summary

, , Governor, Hawaiian Affairs (OHA), Education (DOE)Funds Review
09/05/199595-32, Review of Revolving and Trust Funds of the Judiciary and the Departments of Commerce and Consumer Affairs, Hawaiian Homelands, Health, and Human Services

Summary

, , , , , Judiciary, Commerce and Consumer Affairs, Department of Regulatory Agencies,(DCCA), Hawaiian Homelands (DHHL), Health (DOH), Human Services (DHS)Funds Review
09/05/199494-19, Review of Revolving and Trust Funds of the University of Hawaiʻi and the Departments of the Attorney General and Business, Economic Development and Tourism

Summary

, , University of Hawai'i(UH), Attorney General (AG), Business Economic Development and Tourism (DBEDT)Funds Review
09/05/199494-4, Review of Trust and Revolving Funds of the Departments of Accounting and General Services, Agriculture, Budget and Finance, and Land and Natural Resources

Summary

, , , Accounting and General Services (DAGS), Agriculture (HDOA), Budget and Finance (B&F), Land and Natural Resources (DLNR)Funds Review
09/04/199292-14, Loss of Budgetary Control: A Summary Report of the Review of Special and Revolving FundsSpecial Funds, Revolving FundsFunds Review
09/04/199292-11, Review of Special and Revolving Funds of the Judiciary and the Departments of the Attorney General, Labor and Industrial Relations, Land and Natural Resources, Personnel Services, Taxation, Transportation, and Public Safety

Summary

, , , , , , , Judiciary, Attorney General (AG), Labor and Industrial Relations (DLIR), Land and Natural Resources (DLNR), Personnel Services, Taxation, Transportation (DOT), and Public Safety (DPS)Funds Review
09/04/199292-9, Review of Special and Revolving Funds of the University of Hawaiʻi

Summary

Funds Review
09/04/199292-8, Review of Special and Revolving Funds of the Departments of Commerce and Consumer Affairs, Education, Health, and Human Services

Summary

, , , Commerce and Consumer Affairs (DCCA), Department of Regulatory Agencies, Education (DOE), Health (DOH), Human Services (DHS)Funds Review
09/04/199292-3, Review of Special and Revolving Funds of the Housing Finance and Development Corporation and the Department of Business, Economic Development, and Tourism

Summary

, Housing Development Corporation, Business Economic Development and Tourism (DBEDT)Funds Review
09/04/199191-10, Review of Special and Revolving Funds of the Departments of Accounting and General Services, Agriculture, and Budget and Finance

Summary

, , Funds Review