Budget & Financial Reporting


Mike Yoshinaga, CPA

Each fiscal year, the University of Hawaii at Manoa (UHM) allocates State General and Tuition funds (i.e. appropriated funds) to each UHM school, college, and organized research unit. For JABSOM these funds cover state permanent count faculty and staff position salaries, temporary faculty and staff position salaries and fringe, and operating costs in support of our education and research missions.

General Funds

These funds are used to support permanent faculty and staff position salaries. All fringe benefit costs related to permanent faculty and staff hires are covered by the State of Hawaii and are not part of JABSOM’s State General fund budget allocation. Please note that JABSOM only receives State General funds to cover approximately 70% of our permanent faculty and staff salary obligations, thus JABSOM needs to rely on tuition, RTRF, federal, and/or private extramural funds to supplement the remaining 30% of the permanent position salary obligation.

Tuition Funds

Tuition revenues are generated by our student enrollment in the medical doctorate, PhD, masters, and undergraduate degree programs. Although JABSOM generates tuition revenues, all tuition revenues earned are held by UHM’s Provost Office and subsequently allocated based on a historical formula. JABSOM uses its share of tuition allocation to pay for our permanent and temporary faculty and staff as well as operating costs that include: maintenance cost, leased space, utilities, equipment and supplies. The tuition funds JABSOM allocates to each unit is provided to strategically support each Department’s educational mission. Departments using tuition funds for temporary faculty and staff positions will also need to budget to cover fringe benefit costs. Any permanent faculty and staff positions, whereby tuition is used to supplement salary obligations, should be charged to a non-imposed tuition account.


As JABSOM expenditures are limited by the amount of appropriated funding it receives by the University, it is imperative that each Department stays within it’s General and Tuition budget allocations by way of quarterly monitoring of its actual expenditures against these budget allocations. Adjustments to Department budgets are made on a case by case basis and are subject to approval by JABSOM’s Dean and CFO. Departments are encouraged to meet with ‘our Budget Office (Nancy ext. 21201/Mike ext. 21206) to discuss their budget issues or concerns.


Please use the template link below to determine your program’s grant release eligibility for each quarter.
Note: Downloading this form requires a UH login.
Grant Release Request Template.xmlx

Phone: 692-1206


651 Ilalo St., MEB 4th Flr.