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EXECUTIVE CHAMBERS
DAVID Y. IGE HONOLULU
GOVERNOR
June 22, 2015
EXECUTIVE MEMORANDUM MEMO NO. 15-01
TO: All Department Heads
SUBJECT: Interim Budget Execution Policies and Instructions for FY 16
In its most recent report of June 1, 2015, the Council on Revenues (COR) raised its projected FY 15 general fund tax revenue growth rate from 5.5% to 7.5%. The increase in the growth rate was based primarily on the expected reduction in tax revenue payments resulting from the slower processing of individual tax returns due to additional screening being done by the Department of Taxation to prevent the payment of fraudulent refund claims, as evidenced by the preliminary FY 15 actual general fund tax collections through April 2015, which increased 9.5% compared to the same period last year.
However, even with the delay in tax refund processing, tax revenue collections through May were only up 6.3%. Thus, in order to meet the COR's projected growth rate of 7.5%, general fund revenues for June must reach about $522 million. For comparison purposes, June 2014 general fund revenues were about $430 million and, historically, revenue collections for the month of June have not surpassed $490 million.
Thus, revenue collections for June 2015 must be historically high to reach the COR's projected growth rate. Consequently, although FY 15 general fund tax revenues have shown positive growth for most of the fiscal year, there is now uncertainty regarding year-end general fund revenue collections meeting the COR's FY 15 projection. if actual tax collections fall short, this will have a ripple effect that will negatively impact tax revenue projections in all subsequent fiscal years.
At this point, we must be prudent and prepared, as it is our responsibility to ensure that the State's fiscal health is maintained through FY 16 and beyond. It is crucial to recognize that State expenditures have been outpacing revenues; therefore, we must be certain that our expenditures are necessary and justifiable.
We must also position the State to meet growing commitments to address our unfunded liabilities in the Employees' Retirement System and Employer-Union Health Benefits Trust Fund. Uncertainties on the national and worldwide level, including federal cutbacks, continued economic volatility in Europe, slowdowns in Asia and unrest in the Middle East give us added reasons to keep a watchful eye on our finances.
-2-
As such, to ensure that our fiscal actions are appropriate given the uncertainty regarding general fund revenues, the issuance of full-year budget execution policies for FY 16 is being delayed.
During the interim, the following actions are hereby authorized:
1. On July 1, 2015, departments will receive their respective budget allocations for the first quarter only.
The attached Exhibit 1 contains your department's First Quarter allocation, which is:
• General funds: One-fourth of FY 16 discretionary operating program appropriation less a 10% restriction and/or one-fourth of the FY 16 non-discretionary operating program appropriation from Act 119, SLH 2015, as applicable.
• Non-general funds: One-fourth of the FY 16 operating program appropriation from Act 119, SLH 2015.
2. Departments should exercise caution with expenditures, especially when initiating new initiatives, as final allocations have not been established. Allocations for subsequent quarters will be made upon further consideration of revenue and expenditure requirements.
3. Release of general fund specific appropriations and grants authorized for expenditure in FY 16 by the 2015 Legislature or other legislative sessions will be considered after full-year allocations have been made and shall be subject to a 5% restriction and a 5% contingency restriction. However, departments may submit requests for release of non-general fund specific appropriations and grants, including those for capital improvements, which will be reviewed on a case-by-case basis.
4. Except for allocation amounts, all other current budget execution policies as contained in Executive Memorandum (E.M.) No. 14-06, FY 15 Budget Execution Policies and Instructions (dated September 2, 2014), remain in effect.
5. Capital Improvement Program policies and procedures as contained in E.M. No. 97-07, Procedures for Requesting the Implementation of Capital Improvement Projects (dated June 19, 1997), shall continue to be followed.
Your appropriate attention to this matter is appreciated. Questions on the specific policies and procedures should be directed to the Department of Budget and Finance analyst assigned to your department or the appropriate agency referenced.
DAVID Y. IGE Governor, State of Hawaii
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