Notwithstanding any other law to the contrary, in any fiscal year, if the amount of revenues deposited into a trust fund of the department of education exceeds the amount appropriated from that fund for that year, the superintendent may approve expenditures in excess of the amount appropriated, up to the amount by which revenues for that fund exceed the appropriations from that fund for a fiscal year; provided that the department shall submit a report annually to the governor and the legislature of all expenditures in excess of each fund's appropriation for each fiscal year.
HRS § 302A-1311