§36-30  Special fund reimbursements fordepartmental administrative expenses.  (a)  [Repeal and reenactment onJune 30, 2015.  L 2009, c 79, §34(3).]  Each special fund, except the:

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

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

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

(4)  Special funds of the University of Hawaii;

(5)  State educational facilities improvement specialfund;

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

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

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

(9)  Unemployment compensation fund established undersection 383-121;

(10)  Hawaii hurricane relief fund established undersection 431P-2;

(11)  Convention [center] enterprise special fundestablished under section 201B-8;

(12)  Hawaii health systems corporation special fundsand the subaccounts of its regional system boards;

(13)  Tourism special fund established under section201B-11;

(14)  Universal service fund established under chapter269;

(15)  Emergency and budget reserve fund under section328L-3;

(16)  Public schools special fees and charges fundunder section 302A-1130(f);

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

(18)  Center for nursing special fund under section304A-2163;

(19)  Passenger facility charge special fundestablished by section 261-5.5;

(20)  Court interpreting services revolving fund undersection 607-1.5;

(21)  Hawaii cancer research special fund;

(22)  Community health centers special fund;

(23)  Emergency medical services special fund; and

(24)  Rental motor vehicle customer facility chargespecial fund established under section 261-5.6,

shall be responsible for its pro rata share of theadministrative expenses incurred by the department responsible for theoperations 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 fundshall 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 ofthe department; provided that in determining the amount to be charged to eachspecial fund for its pro rata share:

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

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

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

(e)  No later than twenty days prior to theconvening of each regular session of the legislature, the director shall reportall departmental administrative expenses assessments made during the precedingfiscal year. [L 1955, c 247, §2; RL 1955, §132-17; am L 1957, c 69, §1; am L1963, c 193, §38; am L 1964, c 34, §1B; am L 1967, c 281, §3; HRS §36-30; am L1969, 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, c136, §2, c 137, §2, and c 232, §5; am L 1995, c 161, §6 and c 211, §§4, 17; amL 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, c39, §3, c 86, §2, c 160, §4, and c 253, §5; am L 2003, c 177, §3, c 179, §2, c198, §5, and c 213, §15; am L 2004, c 101, §2; am L 2005, c 184, §3; am L 2006,c 75, §4, c 305, §4, and c 316, §5; am L 2007, c 9, §3 and c 290, §8; am L2008, c 226, §4; am L 2009, c 79, §28]