| 43 | | - | WHEREAS, the Legislature enacted Act 298, Session Laws of Hawaii 1967, which required all appropriations for the original construction of any state building to include, as a nondeductible item, an amount of one percent of the appropriation for the acquisition of works of art, which may be an integral part of the structure, attached to the structure, detached within or outside of the structure, or can be exhibited in other public facilities; and WHEREAS, Act 389, Session Laws of Hawaii 1989 (Act 389), established the Works of Art Special Fund, codified as section 103-8.5, Hawaii Revised Statutes, into which one percent of all state fund appropriations for capital improvements designated for the construction cost element is deposited; and WHEREAS, Act 389 also expanded the one percent assessment to capital improvement appropriations that are designated for the renovation of state buildings; and WHEREAS, pursuant to section 103-8.5(c), Hawaii Revised Statutes: (1) The one percent amount, which is included in all capital improvement appropriations, is required to be calculated at the time the appropriation bills are signed into law; (2) The moneys are to be transferred into the Works of Art Special Fund upon availability of funds from the appropriations; and (3) Each agency receiving capital improvement appropriations is required to calculate the one percent amount and transfer the funds into the Works of Art Special Fund; and WHEREAS, according to section 103-8.5(e), Hawaii Revised Statutes, the Comptroller shall: (1) Provide each agency receiving capital improvement appropriations with information regarding items that shall be included and excluded from the one percent amount; (2) Ensure that each agency calculates its one percent amount correctly; and (3) Ensure that each agency transfers the correct amount to the Works of Art Special Fund in a timely manner; now, therefore, BE IT RESOLVED by the House of Representatives of the Thirty-second Legislature of the State of Hawaii, Regular Session of 2023, that the Comptroller, in consultation with the Director of Finance, Attorney General and Interim Executive Director of the State Foundation on Culture and the Arts, is requested to submit a report to the Legislature on the process and procedures for the transfer of funds to the Works of Art Special Fund; and BE IT FURTHER RESOLVED that the report include: (1) An analysis on the appropriate cost elements to be included in the transfers; (2) A determination of whether transfers are being made more than once for the same project when appropriations are lapsed and reauthorized; (3) An identification of qualifying construction and renovation projects that have not calculated and transferred the correct amount to the Works of Art Special Fund; and (4) A description of a process established within the Department of Budget and Finance for the Comptroller to ensure the correct calculations and transfers occur pursuant to section 103-8.5, Hawaii Revised Statutes; and BE IT FURTHER RESOLVED that the report be submitted to the Legislature by November 1, 2023; and BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Comptroller and Director of Finance. Report Title: Transfer of Funds; Works of Art Special; Comptroller; Director of Finance |
|---|
| 43 | + | WHEREAS, the Legislature enacted Act 298, Session Laws of Hawaii 1967, which required all appropriations for the original construction of any state building to include, as a nondeductible item, an amount of one percent of the appropriation for the acquisition of works of art, which may be an integral part of the structure, attached to the structure, detached within or outside of the structure, or can be exhibited in other public facilities; and WHEREAS, Act 389, Session Laws of Hawaii 1989 (Act 389), established the Works of Art Special Fund, codified as section 103-8.5, Hawaii Revised Statutes, into which one percent of all state fund appropriations for capital improvements designated for the construction cost element is deposited; and WHEREAS, Act 389 also expanded the one percent assessment to capital improvement appropriations that are designated for the renovation of state buildings; and WHEREAS, pursuant to section 103-8.5(c), Hawaii Revised Statutes: (1) The one percent amount, which is included in all capital improvement appropriations is required to be calculated at the time the appropriation bills are signed into law; (2) The moneys are to be transferred into the Works of Art Special Fund upon availability of funds from the appropriations; and (3) Each agency receiving capital improvement appropriations is required to calculate the one percent amount and transfer the funds into the Works of Art Special Fund; and WHEREAS, according to section 103-8.5(e), Hawaii Revised Statutes, the Comptroller shall: (1) Provide each agency receiving capital improvement appropriations with information regarding items that shall be included and excluded from the one percent amount; (2) Ensure that each agency calculates its one percent amount correctly; and (3) Ensure that each agency transfers the correct amount to the Works of Art Special Fund in a timely manner; now therefore, BE IT RESOLVED by the House of Representatives of the Thirty-second Legislature of the State of Hawaii, Regular Session of 2023, that the Comptroller, in consultation with the Director of Finance, is requested to submit a report to the Legislature on the process and procedures for the transfer of funds to the Works of Art Special Fund; and BE IT FURTHER RESOLVED that the report include: (1) An analysis on the appropriate cost elements to be included in the transfers; and (2) Determine if transfers are being made more than once for the same project when appropriations are lapsed and reauthorized; and BE IT FURTHER RESOLVED that the report be submitted to the Legislature by November 1, 2023; and BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Comptroller and Director of Finance. OFFERED BY: _____________________________ Report Title: Transfer of Funds; Works of Art Special; Comptroller; Director of Finance |
|---|