I verified all the setup information for an employee, but the employee still doesn’t show up in the payroll. What’s the easiest way to get the employee on the Time Cards and in the payroll run?

When an employee is not showing up on a particular payroll run, it usually has to do with the “last pay date” found in Add/Edit Employee Earnings and Deductions (Data Entry Tab). For example, when Adding a Standard Transaction to a Payroll run for a weekly payroll, and the Ending Date you entered in 9/16/02 – the corresponding date in the employee’s Add/Edit Employee Earnings and Deductions record should be 9/902 (7 days prior). The system will prevent an employee from being paid more frequently that 7 days for a weekly payroll, 14 days for a bi-weekly etc. Easiest solution: remove the date from both the earnings and deductions records found in Add/Edit Employee Earnings and Deductions. The system will rely on the Frequency (i.e. weekly) to process the respective employee, and will automatically assign an ending date for both earnings and deduction records in Add/Edit Employee Earnings and Deductions. An even easier way to “reset” the payroll dates would be to “Undo Payroll” (Actions tab). This feature simply eliminates the current payroll and resets employee earning/deduction dates.

Hawaii Fund Accounting | Enhanced Business Systems

Understanding Fund Accounting

To understand how a state manages its money, it is essential to first recognize that governments do not operate like private businesses. A corporation’s primary goal is profitability, and its accounting system is designed to measure that bottom line. A government’s primary goal, however, is accountability. This is where fund accounting comes in.

Fund accounting is a financial management system used by non-profits and government entities to track resources whose use has been strictly limited by law, grant authorities, or governing agencies. Instead of pooling all revenue into one massive bank account, fund accounting splits the money into separate, self-balancing “buckets” or “funds.” Each fund has its own specific set of rules, assets, liabilities, and balances, ensuring that taxpayer dollars are spent exactly how they were legally mandated to be spent.

The Mechanics: Types of Funds

In government accounting, these distinct buckets generally fall into three main categories:

Governmental Funds: These are used to account for tax-supported, core government activities. The largest is the General Fund, which covers basic operating expenses like police, fire, and public education. It also includes Special Revenue Funds (money legally restricted for a specific purpose) and Capital Projects Funds (money for building infrastructure).
Proprietary Funds: These operate like business-type activities within the government. They are funded largely through user fees rather than broad taxes. Examples include state-run public utilities or toll roads.
Fiduciary Funds: These are assets the government holds in a trust or agency capacity for others and cannot be used to support the government’s own programs. Examples include government employee pension funds.

Why Fund Accounting is Uniquely Crucial for Hawaii

While every US state relies on fund accounting, the system is uniquely vital for the State of Hawaii due to its isolated geography, distinct economic drivers, and historical obligations. Here is why this precise financial tracking is so important for the Aloha State:

1. Managing Tourism Revenue (Special Revenue Funds)

Hawaii’s economy is heavily dependent on tourism. The state levies a Transient Accommodations Tax (TAT) on hotel rooms and short-term rentals. If Hawaii used standard corporate accounting, this massive influx of cash might simply disappear into the general budget. Instead, Hawaii fund accounting dictates that the TAT is distributed into specific Special Revenue Funds. Portions are legally ring-fenced to fund the Hawaii Tourism Authority, support the state convention center, and directly assist county governments. Fund accounting ensures this highly targeted tax is not misappropriated.

2. Protecting a Fragile Ecosystem

Hawaii possesses one of the most unique and endangered ecosystems on the planet. The state’s Department of Land and Natural Resources (DLNR) relies heavily on Special Revenue Funds to protect beaches, coral reefs, and native forests. For example, specific fees collected from harbor slips or environmental fines are funneled directly into dedicated conservation funds. Fund accounting guarantees that money generated by natural resources is reinvested directly back into protecting them, rather than being diverted to unrelated state expenses.

3. Fiduciary Duties to Native Hawaiians

Hawaii has a unique historical and legal structure regarding its public lands. The state holds specific lands (often referred to as Ceded Lands) in trust. By law, a portion of the revenue generated from these lands must be directed to the Office of Hawaiian Affairs (OHA) to better the conditions of Native Hawaiians. Fund accounting allows the state to legally isolate these revenues into distinct Fiduciary Funds. Because the state acts as a trustee for these funds, exact and transparent accounting is not just a financial necessity, but a strict legal and ethical mandate.

4. Sustaining Island Infrastructure (Proprietary Funds)

Because Hawaii is an isolated island chain, its airports and harbors are its absolute lifelines. These critical infrastructure hubs operate as Enterprise Funds (a type of Proprietary Fund). This means the Daniel K. Inouye International Airport and the state’s commercial harbors are largely self-sustaining. The landing fees, vendor leases, and dockage fees they collect are kept entirely separate from the state’s General Fund. Fund accounting ensures that the money generated by the airports stays at the airports to fund repairs, expansions, and operations, rather than being siphoned off to pay for other state programs.

Summary

Fund accounting is the invisible framework that keeps government honest. For a state like Hawaii, it ensures that tourists pay for the impact they have, that environmental fees protect the islands’ natural beauty, that historical trusts are honored, and that critical island infrastructure remains self-sufficient. It trades the simplicity of a single bottom line for the transparency and accountability that citizens deserve.