The Finance Division shall be responsible for
the processing, final preparation, and overall
management of the department’s operating budget.

DEFINITIONS

Division-level commander: A major or anyone
of lower rank who heads an element and is
directly subordinate to an assistant chief or higher rank.

Fiscal year: The twelve months which begin
July 1 of each year and end June 30 of the
following year. It is this period that is
referenced when preparing and applying the operating budget.
BUDGET DEVELOPMENT

A. The Finance Division shall establish
a timetable for preparing the upcoming operating
budget. The division shall also meet with all
division-level commanders to discuss budgetary
matters and disseminate detailed preparation
instructions. The instructions may include
guidelines from the Department of Budget and Fiscal Services.

B. All division-level commanders shall
forward the Budget Reporting and Analysis
Support System written report of their
budgetary recommendations and projections
to the Finance Division.

1. Budget recommendations shall be
based on an analysis of operational
requirements and planned activities (e.g.,
special events or projects). Recommendations
for additional personnel should be logical,
necessary outcomes resulting from an analysis
of programmatic activities.

2. Budgetary requests for all
programs/projects shall identify how the
requests relate to the goals and objectives
of each program/project.

3. Along with considering future personnel
needs, budget analyses shall assess the adequacy
of present positions for departmental functions.

4. Justification shall be provided for
major expenditures, new positions, equipment
requests, and any new programs.

C. The Chief of Police is the final
deciding authority over the department’s priority list.

D. The Finance Division shall prepare
the final operating budget request for review and approval.
BUDGET REVIEW AND APPROVAL

A. The department’s final operating
budget request shall be presented to the
Honolulu Police Commission and the
Department of Budget and Fiscal Services
each year in accordance with an established schedule.

B. The budget request shall be prepared
in accordance with guidelines established by
the Office of the Mayor.

C. The budget request shall be grouped
according to the uniform classification of
the accounts established by the Department
of Budget and Fiscal Services.

D. The budget request is reviewed,
revised, and approved by the Office of
the Mayor for transmittal to the City
Council. Upon review, the council can
revise or adopt the department’s budget.
Though approved by the council, the budget
may be subject to veto by the Mayor of the
City and County of Honolulu.
BUDGET MAINTENANCE

A. The Finance Division is responsible
for the overall maintenance of the operating
budget. The division shall provide financial
information and fiscal analyses to elements
to effect operational efficiency.

B. Division-level commanders shall be
held accountable for those portions of the
department’s budget that relate to their elements’ functions.

C. Successfully implementing the
department’s budget is a collective effort
by all employees. Toward this end, each
employee shall take responsibility for
enhancing the fiscal efficiency and
effectiveness of departmental programs and services.