HONOLULU (AP) - The state is in worse financial shape than previously thought.

Gov. Linda Lingle said Wednesday that a recently discovered recording error means the state has an additional budget shortfall on top of a previously identified $884 million shortfall over two years.

''With the recent discovery of the recording error, we have an additional $36.8 million shortfall, and the need for immediate solutions to close the budget gap becomes more urgent than ever,'' Lingle said.

True general fund revenues for the fiscal year that ended June 30 were discovered to be $44 million below the amount reported by the state's Financial and Accounting Management Information System, and a similar overstatement of $800,000 also occurred in the previous fiscal year, she said.

The discrepancies change the fiscal year 2009 general fund balance from a projected positive $8 million to an actual minus $36.8 million, state officials said.

Lingle blamed the discrepancies on errors in the recording of tax revenues collected in the two fiscal years.

The $44 million collected last fiscal year by the Department of Taxation as part of its Delinquent Tax Program was incorrectly recorded when the Department of Accounting and General Services prepared its FAMIS reports, she said, and a similar recording error occurred for fiscal year 2008.

The problem was noticed when the Department of Budget and Finance reconciled year-end numbers with tax revenue projections submitted by the Council on Revenues on Aug. 27, state officials said.