§36-30 Special fund reimbursements for departmental administrative expenses. (a) Each special fund, except the:

(1) Transportation use special fund established by section 261D-1;

(2) Special out-of-school time instructional program fund under section 302A-1310;

(3) School cafeteria special funds of the department of education;

(4) Special funds of the University of Hawaii;

(5) State educational facilities improvement special fund;

(6) Special funds established by section 206E-6;

(7) Aloha Tower fund created by section 206J-17;

(8) Funds of the employees' retirement system created by section 88-109;

(9) Unemployment compensation fund established under section 383-121;

(10) Hawaii hurricane relief fund established under chapter 431P;

(11) Convention center enterprise special fund established under section 201B-8;

(12) Hawaii health systems corporation special funds;

(13) Tourism special fund established under section 201B-11;

(14) Universal service fund established under chapter 269;

(15) Integrated tax information management systems special fund under section 231-3.2;

(16) Emergency and budget reserve fund under section 328L-3;

(17) Public schools special fees and charges fund under section 302A-1130(f);

(18) Sport fish special fund under section 187A-9.5;

(19) Neurotrauma special fund under section 321H-4;

(20) Center for nursing special fund under section 304D-5; and

(21) Passenger facility charge revenue fund established by section 261-5.5;

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.

(b) Administrative expenses shall include:

(1) Salaries;

(2) Maintenance of buildings and grounds;

(3) Utilities; and

(4) General office expenses.

(c) The pro rata share of each special fund shall be that proportion of the administrative expenses of the department, including those paid from all special funds administered by the department, which the expenditures of the special fund bear to the total expenditures of the department; provided that in determining the amount to be charged to each special fund for its pro rata share:

(1) Credit shall be given for any administrative expenses paid from the special fund concerned; and

(2) Other adjustments shall be made as necessary to achieve an equitable apportionment.

(d) The director of finance may determine the amount to be charged to each special fund and may cause the amounts to be transferred to the general fund as reimbursements.

(e) No later than twenty days prior to the convening of each regular session of the legislature, the director shall report all departmental administrative expenses assessments made during the preceding fiscal year. [L 1955, c 247, §2; RL 1955, §132-17; am L 1957, c 69, §1; am L 1963, c 193, §38; am L 1964, c 34, §1B; am L 1967, c 281, §3; HRS §36-30; am L 1969, c 269, §2; am L 1970, c 115, §2; am L 1976, c 123, §2; am L 1986, c 123, §2; am L 1989, c 309, §4 and c 368, §5; am L 1993, c 280, §45; am L 1994, c 136, §2, c 137, §2, and c 232, §5; am L 1995, c 161, §6 and c 211, §§4, 17; am L Sp 1995, c 11, §7; am L 1996, c 89, §4, c 123, §2, and c 262, §28; am L 1997, c 123, §2, c 124, §4, and c 216, §§4, 13; am L 1998, c 115, §7 and c 156, §5; am L 1999, c 98, §§3, 13(3), c 129, §§3, 22(1), (3), c 135, §§2, 7(1), c 155, §§3, 7(1), c 163, §§9, 17, c 194, §1, and c 304, §§4, 10(1); am L 2000, c 205, §4 and c 297, §24; am L 2001, c 163, §3, c 239, §4, and c 270, §5; am L 2002, c 39, §3, c 86, §2, c 160, §4, and c 253, §5; am L 2003, c 177, §3, c 179, §2, c 198, §5, and c 213, §15]
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