HI HB1077

Requires the University of Hawaii to prepare its 2014-2015 fiscal year budget using zero-based budgeting principles for submission to the 2014 legislature.

Budget planning process must include identification and description of each program activity, statements of objectives, cost-benefit analysis with ranking of programs, and identification of personnel requirement effects at each funding level.

Zero-based budgeting principles must be applied to all UH programs including system-wide and campus-level administration, all colleges and associated programs, and research programs.

Defines "zero-based budgeting" as a system starting from zero dollars each fiscal year where each budget item must be justified through cost-benefit analysis with no assumptions about prior commitments or carryover funds.

All zero-based budgeting information must be made available to the state auditor, director of finance, and fiscal committee chairs of both the senate and house of representatives.