Hawaii Revised Statutes

Haw. Rev. Stat. § 26-8 (2026)

  Department of budget and finance

✓ current as of July 2026
Find cases: SyfertCases citing this section HI-LEGcapitol.hawaii.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

     §26-8  Department of budget and finance.  (a)  The department of budget and finance shall be headed by a single executive to be known as the director of finance.

     (b)  The department shall:

     (1)  Undertake the preparation and execution of the executive budget of the state government;

     (2)  Conduct a systematic and continuous review of the finances, organization, and methods of each department of the State to assist each department in achieving the most effective expenditure of all public funds and to determine that such expenditures are in accordance with the budget laws and controls in force;

     (3)  Have custody of state funds and be responsible for the safekeeping, management, investment, and disbursement thereof; and

     (4)  Administer state debts.

     (c)  The functions and authority heretofore exercised by the bureau of the budget (except for insurance management, surplus property management, and central purchasing transferred to the department of accounting and general services) and the funds custody, cash management, debt management, and administering of veterans loan functions of the treasurer as heretofore constituted are transferred to the department of budget and finance established by this chapter.

     (d)  The employees' retirement system as constituted by chapter 88 is placed within the department of budget and finance for administrative purposes.  The functions, duties, and powers, subject to the administrative control of the director of finance, and the composition of the board of trustees of the employees' retirement system shall be as heretofore provided by law. [L Sp 1959 2d, c 1, §14; am L 1963, c 114, §2; Supp, §14A-13; HRS §26-8; am L 1971, c 107, §4; am L 1976, c 165, §7; am L Sp 1988, c 1, §4; am L 1989, c 26, §1; am L 1992, c 308, §3; am L 1995, c 126, §2; am L 1997, c 350, §3; am L 2014, c 108, §2]

 

Case Notes

 

  Budget expenditures of the department of education, discussed.  70 H. 253, 768 P.2d 1279.

 

 

Notes of Decisions
Cited in 6 cases, 1989–2007 · leading case: Kaho'ohanohano v. State, 162 P.3d 696 (Haw. 2007).
Kaho'ohanohano v. State, 162 P.3d 696 (Haw. 2007). · cites it 4× “to the area of administrative control vested in the department of budget and finance by HRS §§ 26-8 [ (Supp.2002) ] and 26-35 [ (1993) ].”
Chun v. Bd. of Trs., 952 P.2d 1215 (Haw. 1998). · cites it 6× “” Accordingly, the powers and duties of the Board are functionally equivalent to those of the board of directors of a private corporation and are limited only by “the area[s] of administrative control” reserved to the department of budget and finance by HRS §§ 26-8 and 26-35.”
Kahoohanohano v. State, 162 P.3d 696 (Haw. 2007). · cites it 4× “to the area of administrative control vested in the department of budget and finance by HRS §§ 26-8 [ (Supp.2002) ] and 26-35 [ (1993) ].”
Mottl v. Miyahira, 23 P.3d 716 (Haw. 2001). · cites it 2× “Pursuant to Hawaii Revised Statutes (HRS) § 26-8, the [Department of Budget and Finance] is charged with "the preparation and execution of the executive budget of the state government;" it is also directed thereunder to "conduct a systematic and continuous review of the…”
Bd. of Educ. v. Waihee, 768 P.2d 1279 (Haw. 1989). · cites it 3× “” HRS § 26-8. And since it is the policy and intent of the legislature that the total appropriations made by it, or the total of any budget approved by it, for any department [is] the maximum amount authorized to meet the requirements of the department.”
Vail v. Employees' Ret. Sys. of Hawai'i, 856 P.2d 1227 (Haw. 1993). · cites it 2× “Pursuant to HRS § 26-8, the ERS is expressly placed for administrative purposes within the Department of Budget and Finance (DBF), one of the principal executive and administrative departments of the State of Hawaii.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.