Haw. Rev. Stat. § 37-50: [ §37-50] Transfers of funds; positions; operating expenses; report.

[ §37-50] Transfers of funds; positions; operating expenses; report. The director of finance shall submit an annual report to the legislature no later than sixty days after the end of the fiscal year that shall, at minimum:

(1) Identify all positions funded by appropriations intended for operating expenses including but not limited to equipment and motor vehicles;

(2) Identify operating expenses funded by appropriations intended for filling positions during the preceding fiscal year; and

(3) Include, if applicable, a list of departments that failed to provide information necessary to complete the report.