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Hawaii Revised Statutes

Haw. Rev. Stat. § 37-32 (2026)

  Quarterly allotment periods

✓ current as of July 2026
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     §37-32  Quarterly allotment periods.  Except as provided in section 37-41.5, no officer, department or establishment shall expend or be allowed to expend during any fiscal year any sum for any purpose not specifically authorized by the legislature for expenditure during that particular fiscal year, and not made available pursuant to the allotment system provided for in sections 37-31 to 37-41.  For the purposes of the allotment system, each fiscal year shall be divided into four quarterly allotment periods, beginning, respectively, on the first days of July, October, January, and April; provided that in any case where the quarterly allotment period is impracticable, the director of finance may prescribe a different period suited to the circumstances, not exceeding six months nor extending beyond the end of the fiscal year. [L Sp 1959 1st, c 12, pt of §3; Supp, §35-20; HRS §37-32; am L 1993, c 364, §3; am L 1994, c 281, §§2, 12]

 

Attorney General Opinions

 

  Referred to:  Att. Gen. Op. 61-63.

 

 

Notes of Decisions
Cited in 2 cases, 2001–2008 · leading case: Mottl v. Miyahira, 23 P.3d 716 (Haw. 2001).
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Mottl v. Miyahira, 23 P.3d 716 (Haw. 2001). · cites it 4× “" HRS § 37-32 (1993 & Supp.2000). "For the purposes of the allotment system, each fiscal year [is] divided into four quarterly allotment periods, beginning, respectively, on the first days of July, October, January, and April[.”
Hawaii Insurers Council v. Lingle, 184 P.3d 769 (Haw. App. 2008). · cites it 4× “Pursuant to HRS § 37-32 (Supp.2007), special funds must be appropriated by the legislature and may be expended only after allotment by the director of finance.”
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