Hawaii

Hawaii Executive Budget Act

Haw. Rev. Stat. §§ 37-61, 103D-102

Statute text →

Fiscal Transparency: 75/100 (good)
75
out of 100
moderate
37 of 37 scored fields populated. Higher = stronger statutory transparency requirements.

Transparency Requirements

Budget Publicationmax 12 pts

Budget publication required ✓ Yes
Budget published online ✓ Yes
Budget publication timeline 180 days before fiscal year
Machine-readable budget format No
Draft budget required before adoption ✓ Yes

Expenditure Disclosuremax 12 pts

Expenditure disclosure required ✓ Yes
Expenditure granularity vendor
Public expenditure portal required ✓ Yes
Expenditure reporting frequency annual

Independent Auditmax 12 pts

Audit required ✓ Yes
Auditor independent of entity ✓ Yes
Auditor selection method appointed independent
Audit frequency annual
Audit reports public ✓ Yes
Audit scope financial

Contract & Procurementmax 10 pts

Public bidding required ✓ Yes
Public bidding threshold 25,000 USD
Contract publication required ✓ Yes
Bid award disclosure ✓ Yes
Beneficial ownership disclosure No

Debt & Liability Disclosuremax 10 pts

Debt disclosure required ✓ Yes
Pension liability disclosure ✓ Yes
Contingent liability disclosure ✓ Yes
Voter approval required for new debt No

Fiscal Reporting Frequencymax 10 pts

Interim reporting required ✓ Yes
Interim reporting frequency monthly
Year-end report deadline 180 days after fiscal year
Citizens budget required No

Enforcement & Oversightmax 10 pts

Non-compliance penalties No
Fiscal oversight body ✓ Yes
Whistleblower protections ✓ Yes
Legislative budget office ✓ Yes

Revenue & Tax Transparencymax 8 pts

Tax expenditure reporting ✓ Yes
Revenue forecasting required ✓ Yes
Tax rate publication ✓ Yes
Fee schedule publication ✓ Yes

Compensation & Payrollmax 8 pts

Salary disclosure required ✓ Yes
Salary disclosure scope executives
Pension benefit disclosure No
Overtime reporting No

Capital & Asset Disclosuremax 8 pts

Capital plan required ✓ Yes
Asset inventory required No
Surplus asset disposal transparency ✓ Yes

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