HRS §37-47
Annual reports on special fund accounts
Every year, each state department must send the legislature a report about each special fund it controls. The report must list the fund's name, purpose, activities, balances, spending, income, transfers, and certain investments. This helps the legislature see how these funds are used.
state agencies
The statute, as written — Reporting of non-general fund information
No later than October 1 annually, each department shall submit to the legislature a report for each non-general fund account under its control 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 that 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 that 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. [L Sp 1995, c 15, pt of §2; am L 2021, c 87, §4]
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