State of Hawaii Enterprise Financial System

Money Talks is a recurring series that breaks down the basics of public sector accounting, finance, and their real-world impact on the EFS Project and the State of Hawaii. In this session, we’ll discuss “general funds.”

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What are General Funds?

At the State of Hawaii, governmental financial operations are managed using separate, self-balancing groups of accounts called “funds.” Each fund is maintained independently for its specific purpose and includes all accounts related to its resources, obligations, revenues, and expenditures.

The General Fund is the State’s primary operating fund, supporting essential services for the community. It primarily finances the state’s core operations, drawing revenue from various sources, including taxes, fees, and other streams. It provides funding for vital services such as education, public safety, and infrastructure maintenance, while also maintaining the flexibility to allocate resources effectively to meet the needs of the people of Hawaii.

Unlike other funds, such as special funds or trust funds, general funds are typically unrestricted, allowing resources to be used for any lawful purpose. For example, the General Fund can cover sheriff’s deputy salaries, state park maintenance, or administrative expenses. In contrast, Special Funds, such as those designated for highway improvements, are restricted to specific purposes.

About Daphne Kauvaka

As a lifelong learner and advocate for diversity, equity, and inclusivity, Daphne brings extensive knowledge and strong interpersonal skills to her role as a Business Analyst for the EFS Project.

Before joining ETS, Daphne worked as a Business Systems Analyst at eWorld Enterprise Solutions, where she documented business processes, evaluated system and data requirements, and recommended innovative solutions to enhance operational efficiency and productivity. During her time at eWorld, Daphne gained valuable hands-on experience in implementing IT solutions for local government through her work in supporting the launch and maintenance of call centers and help desks that provide essential public services, such as the Dept. of Health’s mental health hospital; federal programs administered through the Dept. of Human Services like TANF, SNAP, and Child Care Subsidy; and the Dept. of Labor and Industrial Relation’s application process for managing Disaster Unemployment Assistance claims from victims of the Maui wildfires.

A proud graduate of the University of Hawaiʻi at Mānoa, Daphne earned her Bachelor of Business Administration from the Shidler College of Business.