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HRS §36-27

Central service charges on special funds

This section lets the finance director take 5% from most special funds to pay for shared government services, with many listed exceptions. The money goes to the general fund. The director must make rules, report yearly, and put 3% of what is collected into a technology fund.

state agencies

The statute, as written — Transfers from special funds for central service expenses

(a) Except as provided in this section, and notwithstanding any other law to the contrary, from time to time, 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) Convention center enterprise special fund under section 201B-8; (5) Special funds established by section 206E-6; (6) Aloha Tower fund created by section 206J-17; (7) Funds of the employees' retirement system created by section 88-109; (8) Hawaii hurricane relief fund established under chapter 431P; (9) Hawaii health systems corporation special funds and the subaccounts of its regional system boards; (10) Universal service fund established under section 269-42; (11) Emergency and budget reserve fund under section 328L-3; (12) Public schools special fees and charges fund under section 302A-1130; (13) Sport fish special fund under section 187A-9.5; (14) Neurotrauma special fund under section 321H-4; (15) Glass advance disposal fee established by section 342G-82; (16) Center for nursing special fund under section 304A-2163; (17) Passenger facility charge special fund established by section 261-5.5; (18) Solicitation of funds for charitable purposes special fund established by section 467B-15; (19) Land conservation fund established by section 173A-5; (20) Court interpreting services revolving fund under section 607-1.5; (21) Trauma system special fund under section 321-22.5; (22) Hawaii cancer research special fund; (23) Community health centers special fund; (24) Emergency medical services special fund; (25) Rental motor vehicle customer facility charge special fund established under section 261-5.6; (26) Shared services technology special fund under section 27-43; (27) Automated victim information and notification system special fund established under section 353-136; (28) Deposit beverage container deposit special fund under section 342G-104; (29) Hospital sustainability program special fund under section 346G-4; (30) Nursing facility sustainability program special fund under section 346F-4; (31) Hawaii 3R's school improvement fund under section 302A-1502.4; (32) After-school plus program revolving fund under section 302A-1149.5; (33) Civil monetary penalty special fund under section 321-30.2; (34) Stadium development special fund under section 109-3.5; and (35) Universal immunization purchase special fund under section [325-133], 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. (b) Notwithstanding any other law to the contrary, the director shall deposit three per cent of all moneys collected pursuant to subsection (a) into the shared services technology special fund established pursuant to section 27-43.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§109-3.5 Stadium development special fund

§173A-5 How the land conservation fund is set up and used

§187A-9.5 Sport Fish Special Fund

§201B-8 Convention Center Enterprise Special Fund

§206E-6 District-wide improvement program

§261-5.5 State fund for airport passenger fees

§261-5.6 Rental car customer facility charge special fund

§269-42 Universal service program; contributions

§27-43 Office of Enterprise Technology Services and Chief Information Officer

§302A-1130 School fees for after-class activities

§302A-1149.5 State fund for after-school program fees

§302A-1310 How out-of-school program money is handled

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.