Quite a few entities are involved in crafting the Executive budget, which is the largest of the four budgets enacted by the Legislature. (Separate budgets are enacted for the Judiciary and the Legislative branches of Hawaii’s government, as well as the Office of Hawaiian Affairs.) The budget bill (submitted in odd numbered years) and supplemental budget bill (submitted in even numbered years) cover a two-year fiscal period. Here, you’ll find a bit of information to help you understand the budget process.

2019 budget decipher sheet

Deciphering the Budget

Before you jump into looking at the Executive budget or worksheets, it helps to know how the budget is developed or amended.

Use this PDF to get a peek at how traditionally the budget process has worked. Follow our updates to learn more.

Decoding Funding Sources

Many visitors to our site are just looking for how to decode the MOF (Means of Financing). Here’s a quick reference.

  • A: General funds
  • B: Special funds
  • C: General obligation bond fund
  • D: General obligation bond fund with debt service cost to be paid from special funds
  • E: Revenue bond funds
  • J: Federal aid interstate funds
  • K: Federal aid primary funds
  • L: Federal aid secondary funds
  • M: Federal aid urban funds
  • N: Federal funds
  • P: Other federal funds
  • R: Private contributions
  • S: County funds
  • T: Trust funds
  • U: Interdepartmental transfers
  • W: Revolving funds
  • X: Other funds

Workshops

PAR occasionally holds workshops to help you understand the budgeting process. View the PowerPoint presentation below or check the workshops listings for upcoming workshops.