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HomeMy WebLinkAboutCOM 0014.007 2022-2024 Mitchell D.Roth s+zYF°F"+y{ Mayor Deanna S. Sako y <P Director Diane Nakagawa •+r t: M°.'r`� Deputy Director 1TF OF'HPN County of Hawaill Finance Department 25 Aupuni Street,Suite 2103 • Hilo,Hawaii 96720 (808)961-8234 • Fax(808)961-8569 April 11, 2023 # ae'.at Heather Kimball, Council Chair r .And Members of the Hawaii County Council County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 Dear Council Chair Kimball and Members of the County Council: SUBJECT: Monthly Budget Status Report For the Month Ended January 31, 2023 Pursuant to County Charter Section 6-6.3(h),the attached Monthly Budget Status Report for the month ended January 31, 2023 is submitted for your reference. Should you need further information, please contact Kay Oshiro at(808) 961-8425 or kay.oshiroghawaiicounty_.g_ov. Sincerely, Deanna Sako Director Attachment (Note: Duplicate copies are not available of this document due to its size, but it may be viewed in the Office of the County Clerk, or on the County's homepage by choosing 'bur County" then 10Council Records11 then navigating to ule document.) Comm. No. 141 Ref. To: F& Hawaii County is an Equal Opportunity Employer and Provider Ref. Date RI i q f y q � � y tTj N O N W O N opC) O�y Pw1.1n0nrn 0a Oa w�. o roro yC ro ro cia roh �C � rtrt �n p xro m yC ro OrorouHa° O� GGGv ° o ° °ro ° °o ro o w CD roro �, `s.em.''•. ro w � " w w w P. `0 W Z b �" vwi w ` r� a 0. fo rn.0 C) H a O w' W• rn ry ITJ`n 0 ?S CD n o0 o tib W N rN-, d J d y U W N d 1D 00 �] U W �a W(jq 0o U .A. W �-+ 0o a< U 'p. 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(n H V7 I N H y C) r r r y td r trialbal.rpt GIL Trial Balance Report Page:1 411012023 7:19:52AM COUNTY OF HAWAII 1/112023 through 113112023 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 260,313,473.91 47,372,159.31 44,075,490.02 436,798,239.81 312,105,588.88 263,610,143.20 1101.02 Imprest Fund 23,722.00 0.00 0.00 0.00 0.00 23,722.00 1101.03 Petty Cash Fund 20,000.00 0.00 0.00 0.00 0.00 20,000.00 1106.00 Rpt Curr Rec-Pub Sery Cc 0.00 0.00 0.00 219,694.81 219,694.81 0.00 1106.01 Rpt Current Receivable 0.00 0.00 0.00 1,748.45 1,748.45 0.00 1106.05 RPT Litigated Claims Rec 27,399.53 0.00 0.00 0.00 0.00 27,399.53 1106.10 RPT Receivable 211,139,129.41 187,011.76 24,283,478.13 485,732,688.82 322,926,477.89 187,042,663.04 1112.01 TAT Receivable 1,397,340.40 0.00 0.00 0.00 0.00 1,397,340.40 1112.02 Allow for Doubtful Accts-TAT 69,867.02 CR 0.00 0.00 0.00 0.00 69,867.02 CR 1115.10 Accts Rae-Auto Div 2,620.39 2,395.37 2,620.39 18,17777 23,204.24 2,395.37 1127.00 Other Receivables 33.25 0.00 0.00 33.26 123,253.65 33.25 1130.01 Due From Other Funds 205,903.11 3,622.70 3,340.23 100,559.00 1,844,413.72 206,185.58 1131.00 State Grants Receivable 6,452,910.92 0.00 2,267.58 3,878,738.03 15,821,213.83 6,450,643.34 1131,11 Due From DWS 14,759.50 0.00 0.00 10.50 257,885.16 14,759.50 1131.19 Due from DWS-08A Pub lmpr 114,155.00 0.00 0.00 0.00 0.00 114,155.00 1131.21 Due from DWS-16 B&E 12,822,500.00 0.00 0.00 0.00 0.00 12,822,500.00 1131.23 Due From DWS-20 C&D 3,097,500.00 0.00 0.00 0.00 0.00 3,097,500.00 1131.24 Due From DWS-22 PI 4,105,000.00 0.00 0.00 0.00 0.00 4,105,000.00 1131.91 Due from ID 18-2013 G.O.Bonds 650,069.00 0.00 0.00 0.00 0.00 650,069.00 1131.92 Due from ID 19-2013 PI A 1,007,647.00 0.00 0.00 0.00 0.00 1,007,647.00 1131.93 Due from ID 20-20 PI 2,437,000.00 0.00 0.00 0.00 0.00 2,437,000.00 1133.00 Fed Grants Receivable 142,453,417.71 158,108.28 7,641,992.64 158,108.28 39,512,311.73 134,969,533.35 1171.00 Estimated Revenues 601,422,938.16 1,059,800.00 0.00 602,482,738.16 0.00 602,482,738.16 1172.00 Revenue Collections 331,858,495.22 CR 8,110,731.96 40,280,203.51 64,707,358.31 428,735,325.08 364,027,966.77 CR Page:1 trialbal.rpt GfL Trial Balance Report Page:2 4/1012023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 113112023 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Assets 915,779,157.05 56,893,829.38 116,289,392.50 1,594,098,095.20 1,121,571,197.44 856,383,593.93 Liabilities 2201.00 Vouchers Payable 0.00 22,128,624.87 22,127,486.79 97,829,690.27 97,829,356.03 1,138.08 2203.21 Taxi Coupons Payable 0.00 0.00 0.00 25,920.00 0.00 0.00 2206.50 Due To Water Supply 542.04 CR 0.00 0.00 0.00 542.04 542.04 CR 2207.00 Due To Other Funds 10,994.76 CR 10,994.76 497.27 1,798,037.42 248,608.80 497.27 CR 2207.10 Due To Other Funds-Health Benefits 711,612.43 CR 2,121,662.97 2,117,761.22 10,601,459.67 11,309,170.35 707,710.68 CR 2207.15 Due To Other Funds-Employer FICA 292,254.90 CR 967,314.09 969,848.55 4,487,427.68 4,782,21704 294,789.36 CR 2207.17 Due to Oth Fds-Retiremt Ben 2,130,508.43 CR 6,998,656.44 7,050,047.51 32,461,058.33 34,642,957.83 2,181,899.50 CR 2207.20 Due To Other Funds-Sal&Wages 4,267,552.47 CR 18,026,286.53 18,162,085.05 88,860,847.74 93,264,198.73 4,403,350.99 CR 2207.25 Due to Other Funds-Deductions 2,950,887.76 CR 9,534,575.71 9,561,943.71 44,917,445.09 47,895,700.85 2,978,255.76 CR 2209.20 Hlth Ben&Employee Ded Payable 22,069.17 CR 14,956,603.98 14,957,742.06 14,978,673.15 15,001,880.40 23,207.25 CR 2214.00 Other Payables 0.00 0.00 0.00 112,691.49 0.00 0.00 2214.01 Advance Pmts Received 531,055.77 CR 0.00 0.00 30,117,562.10 417,468.21 531,055.77 CR 2214.37 FRESH System Updates Payable 45,868.07 CR 0.00 0.00 0.00 0.00 45,868.07 CR 2229.01 RPT Appeals Cost Deposit 3,800,00 CR 0.00 0.00 952,845.16 913,895.16 3,800.00 CR 2229.02 RPT Excess Over Upset 2,433,983.10 CR 0.00 0.00 17,137.76 0.00 2,433,983.10 CR 2229.05 RPT Litigated Claims Pay 27,399.53 CR 0.00 0.00 0.00 0.00 27,399.53 CR 2229.06 RPT Dedication Deposits 314.00 CR 0.00 1,066.00 82.00 1,462.00 1,380.00 CR 2229.07 RPT OverpmtsfRefunds Payable 1,485,128.08 CR 0.00 51,947.99 2,010,625.84 605,985.69 1,537,076.07 CR 2241.00 Appropriation 826,277,443.32 CR 4,786,970.73 5,846,770.73 9,428,655.61 836,765,898.93 827,337,243.32 CR 2242.00 Expenditures 233,695,298.21 53,286,891.05 16,672,287.50 530,640,031.63 260,330,129.87 270,309,901.76 2244.00 Res For Encumbrances 50,298,253.37 CR 7,687,348.20 11,426,232.18 473,087,178.03 302,269,810.22 54,037,137.35 CR 2248.05 Deferred Liquor Revenue 0.00 0.00 0.00 194,089.00 0.00 0.00 2248.10 RPT Deferred Revenue 211,166,528.94 CR 24,117,476.34 21,009.97 280,318,174.01 443,124,384.94 187,070,062.57 CR Page:2 { i r trialbal.rpt G/L Trial Balance Report Page:3 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 t i 010 General Fund r Beginning F Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2248.15 TAT Deferred Revenue 1,327,473.38 CR 0.00 0.00 0.00 0.00 1,327,473.38 CR 2271.00 Fund Balance 42,492,842.00 CR 0.00 0.00 0.00 0.00 42,492,842.00 CR 2271.06 Fd Bal Res For Drug Ent 32,354.14 OR 0.00 0.00 0.00 0.00 32,354.14 OR 2271.19 Fund Bal Desig Future Yr 27,881,048.00 CR 0.00 0.00 0.00 0.00 27,881,048.00 CR 2271.20 Fund Bal Desig Sp Duty 59,284.84 OR 0.00 0.00 0.00 0.00 59,284.84 CR 2271.51 FB Res Taxicab Investig 49,502.50 CR 0.00 0.00 0.00 0.00 49,50250 OR 2271.61 Fund Bal Res Liquor Ctrl 971,414.63 CR 0.00 0.00 0.00 0.00 971,414.63 CR 2271.68 Fund Bal Desig Future Yr-Liq Control 25,000.00 OR 0.00 0.00 0.00 0.00 25,000.00 OR 2273.00 Fdbal Desig ImpresUPC 43,722.00 OR 0.00 0.00 0.00 0.00 43,722.00 OR 2278.07 Res For Bond Rec-DWS 20,139,155.00 CR 0.00 0.00 0.00 0.00 20,139,155.00 CR 2278.91 Res for Bond Rec-ID 18-2013 GO Bonds 650,069.00 OR 0.00 0.00 0.00 0.00 650,069.00 OR 2278.92 Res for Bond Rec-ID 19-2013 PI A 1,007,647.00 OR 0.00 0.00 0.00 0.00 1,007,647.00 OR 2278.93 Res for Bond Rec-ID 20-20 FIB 2,437,000.00 CR 0.00 0.00 0.00 0.00 2,437,000.00 CR 2403.00 Encumbrances 50,298,253.37 11,426,232.18 7,687,348.20 302,200,187.26 248,163,049.91 54,037,137.35 Total Liabilities 915,779,157.05 OR 176,049,637.85 116,654,074.73 1,925,039,819.24 2,397,566,71200 856,383,593.93 OR Assets 915,779,157.05 56,893,829.38 116,289,392.50 1,594,098,095.20 1,121,571,197.44 856,383,593.93 Liabilities and Fund Balance 915,779,157.05 OR 176,049,637.85 116,654,074.73 1,925,039,819.24 2,397,566,717.00 856,383,593.93 OR Total General Fund 0.00 232,943,467.23 232,943,467.23 3,519,137,914.44 3,519,137,914.44 0.00 Page:3 trialbal.rpt G/L Trial Balance Report Page:4 4/1012023 7:19:52AM COUNTY OF HAWAII 1/112023 through 1/31/2023 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 37,694,794.30 3,647,644.73 7,893,319.30 24,054,312.38 28,808,107.37 33,449,119.73 1127.00 Other Receivables 0.00 0.00 0.00 193,490.36 2,012,631.11 0.00 1130.01 Due From Other Funds 13,190.95 4,220.22 0.00 4,868.16 638,418.33 17,411.17 1131.00.State Grants Receivable 0.00 0.00 0.00 0.00 193,490.36 0.00 1133.00 Fed Grants Receivable 865,698.16 0.00 0.00 0.00 0.00 865,698.16 1171.00 Estimated Revenues 47,471,118.00 7,000,000.00 0.00 54,471,118.00 0.00 54,471,118.00 1172.00 Revenue Collections 15,775,946.80 CR 1,770.73 2,971,745.00 3,694,436.54 22,440,357.61 18,745,921.07 CR Total Assets 70,268,854.61 10,653,635.68 10,865,064.30 82,418,225.44 54,093,004.78 70,057,425.99 Liabilities 2201.00 Vouchers Payable 0.00 2,024,529.57 2,024,529.57 9,661,580.46 9,661,580.46 0.00 2207.00 Due To Other Funds 43.23 OR 43.23 43.23 749,346.01 3,597.63 43.23 CR 2207.10 Due To Other Funds-Health Benefits 66,065.96 CR 198,202.00 198,825.17 983,373.94 1,050,063.07 66,689.13 OR 2207.15 Due To Other Funds-Employer FICA 42,272.94 OR 144,022.41 144,254.95 630,112.05 672,617.53 42,505.48 CR 2207.17 Due to Oth Fds-Retiremt Ben 146,297.04 OR 501,017.49 505,470.04 2,241,554.48 2,392,304.07 150,749.59 OR 2207.20 Due To Other Funds-Sal&Wages 382,801.36 CR 1,771,186.49 1,777,095.84 8,311,920.13 8,700,630.84 388,710.71 OR 2207.25 Due to Other Funds-Deductions 230,575.51 OR 802,595.93 805,457.74 3,594,796.53 3,828,233.85 233,437.32 CR 2209.20 Hlth Ben&Employee Ded Payable 2,153.18 CR 1,310,244.40 1,310,244.40 1,312,397.58 1,314,550.76 2,153.18 CR 2241.00 Appropriation 56,499,620.83 CR 142,272.00 7,142,272.00 142,272.00 63,641,892.83 63,499,620.83 OR 2242.00 Expenditures 19,058,886.33 8,837,525.93 1,612,017.89 38,767,681.88 12,483,287.51 26,284,394.37 2244.00 Res For Encumbrances 7,928,443.91 OR 1,038,688.94 947,927.79 14,127,481.04 12,936,660.97 7,837,682.76 CR 2271.00 Fund Balance 27,553,570.89 OR 0.00 0.00 0.00 0.00 27,553,570.89 OR 2271.05 Fund Balance--Designated 1,000.00 OR 0.00 0.00 0.00 0.00 1,000.00 CR 2271.19 Fund Bal Desig Future Yr 4,403,340.00 CR 0.00 0.00 0.00 0.00 4,403,340.00 CR Page:4 trialbal.rpt G/L Trial Balance Report Page:5 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/112023 through 1131/2023 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2403.00 Encumbrances 7,928,443.91 947,927.79 1,038,688.94 12,936,660.97 5,098,978.21 7,837,682.76 Total Liabilities 70,268,854.61 CR 17,718,256.18 17,506,827.56 93,459,177.07 121,784,397.73 70,057,425.99 CR Assets 70,268,854.61 10,653,635.68 10,865,064.30 82,418,225.44 54,093,004.78 70,057,425.99 Liabilities and Fund Balance 70,268,854.61 CR 17,718,256.18 17,506,827.56 93,459,177.07 121,784,397.73 70,057,425.99 CR Total Highway Fund 0.00 28,371,891.86 28,371,891.86 175,877,402.51 175,877,402.51 0.00 Page:5 trialbal.rpt G/L Trial Balance Report Page:6 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 025 General Excise Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 68,513,796.70 16,798,601.29 5,125,767.13 51,388,631.01 18,073,735.87 80,186,630.86 1127.00 Other Receivables 0.00 0.00 0.00 0.00 22,817,588.86 0.00 1130.01 Due From Other Funds 10,994.76 0.00 10,994.76 72,046.33 214,099.65 0.00 1171.00 Estimated Revenues 65,000,000.00 0.00 0.00 65,000,000.00 0.00 65,000,000.00 1172.00 Revenue Collections 11,314,504.81 CR 0.00 16,615,295.51 22,817,588.86 50,747,389.18 27,929,800.32 CR Total Assets 122,210,286.65 16,798,601.29 21,752,057.40 139,278,266.20 91,852,813.56 117,256,830.54 Liabilities 2201.00 Vouchers Payable 0.00 5,001,397.35 5,001,397.35 14,774,964.53 14,774,964.53 0.00 2207.00 Due To Other Funds 172.75 CR 172.75 162.00 35,899.62 1,302.75 162.00 CR 2207.10 Due To Other Funds-Health Benefits 3,363.80 OR 10,091.40 10,112.47 53,691.09 57,075.96 3,384.87 CR 2207.15 Due To Other Funds-Employer FICA 2,924.14 CR 10,369.55 11,032.09 52,986.27 56,572.95 3,586.68 OR 2207.17 Due to Other Funds-Retiremt Ben 10,554.85 OR 31,961.18 31,455.49 153,916.43 163,965.59 10,049.16 CR 2207.20 Due To Other Funds-Sal&Wages 30,480.19 CR 110,777.92 110,118.62 632,852.23 662,673.12 29,820.89 CR 2207.25 Due to Other Funds-Deductions 19,164.11 CR 59,739.37 59,131.10 308,125.98 326,681.82 18,555.84 CR 2209.20 Him Ben&Employee Ded Payable 0.00 82,221.76 82,221.76 82,221.76 82,221.76 0.00 2241.00 Appropriation 72,085,752.54 CR 0.00 0.00 394,000.00 72,479,752.54 72,085,752.54 CR 2242.00 Expenditures 12,652,992.22 5,173,887.81 221,532.10 25,390,050.44 7,784,702.51 17,605,347.93 2244.00 Res For Encumbrances 10,289,785.15 OR 92,817,91 242,724.62 8,234,122.73 11,588,062.05 10,439,691.86 CR 2271.00 Fund Balance 47,710,866.49 CR 0.00 0.00 0.00 0.00 47,710,866.49 OR 2271.19 Fund Bat Desig Future Yr 15,000,000.00 CR 0.00 0.00 0.00 0.00 15,000,000.00 OR 2403.00 Encumbrances 10,289,785.15 242,724.62 92,81291 11,588,062.05 1,148,370,19 10,439,691.86 Total Liabilities 122,210,286.65 CR 10,816,161.62 5,862,705.51 61,700,893.13 109,126,345.77 117,256,830.54 CR Page:6 trialbal.rpt G/L Trial Balance Report Page:7 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 Assets 122,210,286.65 16,798,60129 21,752,057.40 139,278,266.20 91,852,813.56 117,256,830.54 00 07 Liabilities and Fund Balance 122,210,286.65 CR 10,816,161.62 5,662,705.51 61,700,893.13 109,126,345.77 117,256,830.54 CR N V Total General Excise Tax Fund 0.00 27,614,762.91 27,614,762.91 200,979,159-33 200,979,159.33 0.00 Page:7 trialbal.rpt G/L Trial Balance Report Page:8 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 13,394,020.62 1,647,636.97 1,466,169.95 9,938,901.85 9,770,437.76 13,575,487.64 1101.02 Imprest Fund 400.00 0.00 0.00 0.00 0.00 400.00 1115.70 Sewer Charges Receivable 2,885,492.59 CR 143,143.83 1,398,920.75 3,286,091.81 10,587,990.21 4,141,269.51 CR 1115.78 Allow For Doubtful Accts 909,685.23 CR 0.00 0.00 0.00 0.00 909,685.23 OR 1130.01 Due From Other Funds 0.00 0.00 0.00 325.06 308,158.82 0.00 1133.00 Fed Grants Receivable 231,544.65 0.00 0.00 0.00 10,700.94 231,544.65 1171.00 Estimated Revenues 21,816,071.00 0.00 0.00 21,816,071.00 0.00 21,816,071.00 1172.00 Revenue Collections 7,346,408.48 CR 3,706.22 1,385,201.72 308,240.30 9,036,144.28 8,727,903.98 CR Total Assets 24,300,449.97 1,794,487,02 4,250,292.42 35,349,630.02 29,713,432.01 21,844,644.57 Liabilities 2201.00 Vouchers Payable 0.00 755,165.54 753,786.89 4,164,264.82 4,162,886.17 1,378.65 2207.00 Due To Other Funds 1,148.50 CR 1,148.50 1,255.50 647,589.59 11,677.21 1,255.50 CR 2207.10 Due To Other Funds-Health Benefits 19,490.97 CR 59,171.88 58,472.91 279,555.20 298,347.20 18,792.00 CR 2207.15 Due To Other Funds-Employer FICA 11,642.27 CR 44,230.81 46,635.92 207,306.20 221,353.58 14,047.38 CR 2207.17 Due to Oth Fds-Retiremt Ben 43,104.75 CR 146,991.59 147,138.28 664,772.35 708,023.79 43,251.44 CR 2207.20 Due To Other Funds-Sal&Wages 118,929.46 OR 516,498.67 516,491.95 2,499,904.11 2,618,826.85 118,922.74 CR 2207.25 Due to Other Funds-Deductions 67,234.18 OR 241,503.88 244,861.67 1,135,893.80 1,206,485.77 70,591.97 CR 2209.20 Hlth Ben&Employee Ded Payable 0.00 399,297.59 400,676.24 399,297.59 400,676.24 1,378.65 CR 2214.01 Advance Pmts Received 123,796.93 CR 0.00 0.00 0.00 0.00 123,796.93 CR 2241.00 Appropriation 25,932,026-59 CR 0.00 0.00 245,000.00 26,177,026,59 25,932,026.59 CR 2242.00 Expenditures 7,129,018.90 1,600,582.65 471,205.10 13,333,044.06 5,074,647.61 8,258,396.45 2244.00 Res For Encumbrances 4,073,619.33 CR 98,121.30 126,564.78 5,062,769.45 5,048,876.67 4,102,062.81 CR 2248.70 Sewer Deferred Revenue 3,968,487.28 1,335,444.97 3,706.22 10,115,099.07 2,563,929.38 5,300,226.03 Page:8 trialbal.rpt G/L Trial Balance Report Page:9 4110/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.00 Fund Balance 2,431,478.94 CR 0,00 0.00 0.00 0.00 2,431,478.94 OR 2271.19 Fund Bal Desig Future Yr 3,974,215.00 CR 0.00 0.00 0.00 0.00 3,974,215.00 OR 2271.21 Fund Bal Desig Eqpt Repl 2,674,488.56 CR 0.00 0.00 0.00 0.00 2,674,488.56 CR 2273.00 Fdbal Desig Imprest/PC 400.00 CR 0.00 0.00 0.00 0.00 400.00 OR 2403.00 Encumbrances 4,073,619.33 126,564.78 98,121.30 5,048,876.67 946,813.86 4,102,062.81 Total Liabilities 24,300,449.97 OR 5,324,722.16 2,868,916.76 43,803,372.91 49,439,570.92 21,844,644.57 OR Assets 24,300,449.97 1,794,487.02 4,250,292.42 35,349,630.02 29,713,432.01 21,844,644.57 Liabilities and Fund Balance 24,300,449.97 OR 5,324,722.16 2,868,916.76 43,803,372.91 49,439,570.92 21,844,644.57 OR Total Sewer Fund 0.00 7,119,209.18 7,119,209.18 79,153,002.93 79,153,002.93 0.00 Page:9 trialbai.rpt G/L Trial Balance Report Page:10 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 035 ST Vacation Rental Enforcement Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,480,553.86 37,769.59 51,094.28 222,992.35 328,790.14 1,467,229.17 1127.00 Other Receivables 0.00 0.00 0.00 0.00 1,250.00 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 2,202.76 0.00 1171.00 Estimated Revenues 606,268.00 0.00 0.00 606,268.00 0.00 606,268.00 1172.00 Revenue Collections 169,000.00 CR 500.00 23,750.00 14,520.00 206,770.00 192,250.00 CR Total Assets 1,917,821.86 38,269.59 74,844.28 843,780.35 539,012.90 1,881,247.17 Liabilities 2201.00 Vouchers Payable 0.00 14,035.29 14,035.29 36,412.63 36,412.63 0.00 2207.10 Due To Other Funds-Health Benefits 2,385.95 CR 7,157.85 7,157.85 34,696.40 37,082.35 2,385.95 OR 2207.15 Due To Other Funds-Employer FICA 875.43 OR 2,993.14 2,990.67 14,961.74 15,834.70 872.96 OR 2207.17 Due to Oth Fds-Retiremt Ben 2,909.43 CR 9,879.27 9,871.54 48,548.93 51,450.63 2,901.70 OR 2207.20 Due To Other Funds-Sal&Wages 7,370.54 OR 32,831.89 32,941.41 174,189.29 181,669.35 7,480.06 CR 2207,25 Due to Other Funds-Deductions 4,752.10 CR 15,741.60 15,599.84 80,402.27 85,012.61 4,610.34 OR 2209.20 Hlth Ben&Employee Ded Payable 0.00 28,007.78 28,007.78 28,007.78 28,007.78 0.00 2241.00 Appropriation 622,019.32 CR 0.00 0.00 0.00 622,019.32 622,019.32 CR 2242.00 Expenditures 283,219.31 67,702.05 31,169.80 403,110.81 83,359.25 319,751.56 2244.00 Res For Encumbrances 34,561.32 CR 0.00 0.00 34,637.64 53,447.64 34,561.32 CR 2271.00 Fund Balance 1,460,710.40 CR 0.00 0.00 0.00 0.00 1,460,710.40 CR 2271.19 Fund Bal Desig Future Yr 100,018.00 CR 0.00 0.00 0.00 0.00 100,018.00 CR 2403.00 Encumbrances 34,561.32 0.00 0.00 53,447.64 18,886.32 34,561.32 Total Liabilities 1,917,821.86 OR 178,348.87 141,774.16 908,415.13 1,213,182.58 1,881,247.17 OR Page:10 trialbaLr i P G!L Trial Balance Report Page:11 4/1012023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 Assets 1,917,821,86 38,269.59 74,844.28 843,780.35 539,012.90 1,881,247.17 Liabilities and Fund Balance 1,917,821.86 CR 178,348.87 141,774.18 908,415.13 1,213,182.58 1,881,247.17 CR Total ST Vacation Rental Enforcement Fund 0.00 216,618.46 216,618.46 1,752,195.48 1,752,195.48 0.00 Page:11 trialbal.rpt G/L Trial Balance Report Page:12 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1131/2023 040 Parking Meter Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 343,990.33 790.00 0.00 6,516.50 0.00 344,780.33 1172.00 Revenue Collections 5,726.50 CR 0.00 790.00 0.00 6,516.50 6,516.50 CR Total Assets 338,263.83 790.00 790.00 6,516.50 6,516.50 338,263.83 Liabilities 2271.00 Fund Balance 338,263.83 CR 0.00 0.00 0.00 0.00 338,263.83 CR Total Liabilities 338,263.83 CR 0.00 0.00 0.00 0.00 338,263.83 CR Assets 338,263.83 790.00 790.00 6,516.50 6,516.50 338,263.83 Liabilities and Fund Balance 338,263.83 CR 0.00 0.00 0.00 0.00 338,263.83 CR Total Parking Meter Fund 0.00 790.00 790.00 6,516.50 6,516.50 0.00 Page:12 I I trialbal.rpt G/L Trial Balance Report Page:13 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/112023 through 1/31/2023 050 Cemetery Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 125,965.98 0.00 0.00 4,500.00 2,375.00 125,965.98 1171.00 Estimated Revenues 10,000.00 0.00 0.00 10,000.00 0.00 10,000.00 1172.00 Revenue Collections 4,500.00 OR 0.00 0.00 0.00 4,500.00 4,500.00 OR Total Assets 131,465.98 0.00 0.00 14,500.00 6,875.00 131,465.98 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 2,375.00 2,375.00 0.00 2241.00 Appropriation 60,500.00 OR 0.00 0.00 0.00 60,500.00 60,500.00 OR 2242.00 Expenditures 2,375.00 0.00 0.00 52,875.00 50,500.00 2,375.00 2244.00 Res For Encumbrances 50,625.00 OR 0.00 0.00 52,875.00 53,000.00 50,625.00 OR 2271.00 Fund Balance 73,340.98 OR 0.00 0.00 0.00 0.00 73,340.98 OR 2403.00 Encumbrances 50,625.00 0.00 0.00 53,000.00 2,375.00 50,625.00 Total Liabilities 131,465.98 CR 0.00 0.00 161,125.00 168,750.00 131,465.98 CR Assets 131,465.98 0.00 0.00 14,500.00 6,875.00 131,465.98 Liabilities and Fund Balance 131,465.98 CR 0.00 0.00 161,125.00 168,750.00 131,465.98 CR Total Cemetery Fund 0.00 0.00 0.00 175,625.00 175,625.00 0.90 Page:13 trialbal.rpt G/L Trial Balance Report Page:14 4/1012023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 060 Bikeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 536,160.32 1,555.00 426.68 25,487.00 56,372.49 537,288.64 1171.00 Estimated Revenues 199,000.00 0.00 0.00 199,000.00 0.00 199,000.00 1172.00 Revenue Collections 23,932.00 OR 0.00 1,555.00 0.00 25,487.00 25,487.00 OR Total Assets 711,228.32 1,555.00 1,961.68 224,487.00 81,859.49 710,801.64 Liabilities 2201.00 Vouchers Payable 0.00 426.68 426.68 56,372.49 56,372.49 0.00 2241.00 Appropriation 221,165.03 OR 0.00 0.00 0.00 221,165.03 221,165.03 OR 2242.00 Expenditures 55,945.81 426.68 0.00 78,537.52 22,165.03 56,372.49 2244.00 Res For Encumbrances 22,134.27 OR 0.00 0.00 58,156.79 58,126.03 22,134.27 CR 2271.00 Fund Balance 393,009.10 OR 0.00 0.00 0.00 0.00 393,009.10 OR 2271.19 Fund Bal Desig Future Yr 153,000.00 OR 0.00 0.00 0.00 0.00 153,000.00 OR 2403.00 Encumbrances 22,134.27 0.00 0.00 58,126.03 35,991.76 22,134.27 Total Liabilities 711,228.32 CR 853.36 426.68 251,192.83 393,820.34 710,801.64 CR Assets 711,228.32 1,555.00 1,981.68 224,487.00 81,859.49 710,801.64 Liabilities and Fund Balance 711,228.32 CR 853.36 426.68 251,192.83 393,820.34 710,801.64 CR Total Bikeway Fund 0.00 2,408.36 2,408.36 475,679.83 475,679.83 0.00 Page:14 trialbal.rpt G/L Trial Balance Report Page:15 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 065 Wkforce Innov&Opport Act Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 307,959.88 CR 201,476.82 19,716.87 1,050,263.28 705,903.41 126,199.93 CR 1127.00 Other Receivables 38,993.66 0.00 0.00 0.00 0.00 38,993.66 1133.00 Fed Grants Receivable 1,846,949.27 0.00 201,476.82 0.00 1,050,263.28 1,645,472.45 1171.00 Estimated Revenues 1,647,337.00 0.00 0.00 1,647,337.00 0.00 1,647,337.00 1172.00 Revenue Collections 0.00 201,476.82 201,476.82 1,050,263.28 1,050,263.28 0.00 Total Assets 3,225,320.05 402,953.64 422,670.51 3,747,863.56 2,806,429.97 3,205,603.18 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 531,867.25 531,867.25 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 33,245.37 0.00 0.00 2241.00 Appropriation 3,878,261.22 CR 0.00 0.00 0.00 3,878,261.22 3,878,261.22 CR 2242.00 Expenditures 652,941.17 19,716.87 0.00 2,903,582.26 2,230,924.22 672,658.04 2244.00 Res For Encumbrances 995,778.95 CR 0.00 0.00 3,466,069.49 2,230,924.22 995,778.95 CR 2403.00 Encumbrances 995,778.95 0.00 0.00 2,230,924.22 1,235,145.27 995,778.95 Total Liabilities 3,225,320.05 CR 19,716.87 0.00 9,165,688.59 10,107,122.18 3,205,603.18 CR Assets 3,225,320.05 402,953.64 422,670.51 3,747,863.56 2,806,429.97 3,205,603.18 Liabilities and Fund Balance 3,225,320.05 CR 19,716.87 0.00 9,165,688.59 10,107,122.18 3,205,603.18 CR Total Wkforce Innov&Opport Act Fund 6.00 422,670.51 422,670.51 12,913,552.15 12,913,552.15 0.00 Page:15 trialbal.rpt G/L Trial Balance Report Page:16 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 070 Beautification Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 217,720.34 18,772.00 4,397.65 127,529.00 189,473.11 232,094.69 1171.00 Estimated Revenues 252,950.00 0.00 0.00 252,950.00 0.00 252,950.00 1172.00 Revenue Collections 106,837.00 CR 24.00 18,772.00 1,944.00 127,529.00 125,585.00 CR Total Assets 363,833.34 18,796.00 23,169.65 382,423.00 317,002.11 359,459.69 Liabilities 2201.00 Vouchers Payable 0.00 4,376.65 4,376.65 70,811.85 70,811.85 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 116,729.26 0.00 0.00 2241.00 Appropriation 299,140.93 CR 0.00 0.00 29,174.83 328,315.76 299,140.93 CR 2242.00 Expenditures 66,426.20 4,373.65 0.00 116,990.78 46,190.93 70,799.85 2244.00 Res For Encumbrances 19,425.00 CR 2,425.00 0.00 102,846.69 73,655.76 17,000.00 CR 2271.00 Fund Balance 78,168.61 CR 0.00 0.00 0.00 0.00 78,168.61 CR 2271.19 Fund Bal Desig Future Yr 52,950.00 CR 0.00 0.00 0.00 0.00 52,950.00 CR 2403.00 Encumbrances 19,425.00 0.00 2,425.00 73,655.76 56,655.76 17,000.00 Total Liabilities 363,833.34 CR 11,175.30 6,801.65 510,209.17 575,630.06 359,459.69 CR Assets 363,833.34 18,796.00 23,169.65 382,423.00 317,002.11 359,459.69 Liabilities and Fund Balance 363,833.34 CR 11,175.30 6,801.65 510,209.17 575,630.06 359,459.69 CR Total Beautification Fund 0.00 29,971.30 29,971.30 892,632.17 892,632.17 0.00 Page:16 trialbaLrpt GIL Trial Balance Report Page:17 411012023 7:19:52AM COUNTY OF HAWAII 111/2023 through 1/3112023 075 Vehicle Disposal Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 9,953,468.13 232,213.50 144,630.56 1,563,573.95 2,298,964.17 10,041,051.07 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 281.58 0.00 1171.00 Estimated Revenues 7,532,343.00 0.00 0.00 7,532,343.00 0.00 7,532,343.00 1172.00 Revenue Collections 1,307,200.87 CR 444.25 228,693.57 23,484.25 1,558,934.44 1,535,450.19 CR Total Assets 16,178,610.26 232,657.75 373,324.13 9,119,401.20 3,858,180.19 16,037,943.88 Liabilities 2201.00 Vouchers Payable 0.00 132,739.99 132,739.99 1,280,887.26 1,280,887.26 0.00 2207.00 Due To Other Funds 173.50 CR 173.50 178.50 924,374.00 3,855.36 178.50 CR 2207.10 Due To Other Funds-Health Benefits 445.77 CR 1,337.31 1,337.31 5,401.95 5,847.72 445.77 CR 2207.15 Due To Other Funds-Employer FICA 260.91 CR 847.85 846.61 3,505.52 3,765.19 259.67 CR 2207.17 Due to Oth Fds-Retirement Ben 805.44 CR 2,615.33 2,615.33 9,752.70 10,558.14 805.44 CR 2207.20 Due To Other Funds-Sal&Wages 2,099.07 CR 8,440.13 8,437.96 37,139.12 39,236.02 2,096.90 CR 2207.25 Due to Other Funds-Deductions 1,464.79 CR 4,667.31 4,653.07 19,589.96 21,040.51 1,450.55 CR 2209.20 Hlth Ben&Employee Bed Payable 0.00 7,039.86 7,039.86 7,039.86 7,039.86 0.00 2241.00 Appropriation 7,590,873.00 CR 0.00 0.00 0.00 7,590,873.00 7,590,873.00 CR 2242.00 Expenditures 1,215,007.95 148,205.39 7,551.66 1,428,632.73 72,971.05 1,355,661.68 2244.00 Res For Encumbrances 1,081,901.88 CR 45,432.97 0.00 130,631.72 1,108,570.63 1,036,468.91 CR 2271.00 Fund Balance 4,673,652.73 CR 0.00 0.00 0.00 0.00 4,673,652.73 CR 2271.19 Fund Bal Desig Future Yr 5,123,843.00 CR 0.00 0.00 0.00 0.00 5,123,843.00 CR 2403.00 Encumbrances 1,081,901.88 0.00 45,432.97 1,108,570.63 72,101.72 1,036,468.91 Total Liabilities 16,178,610.26 CR 351,499.64 210,833.26 4,955,525.45 10,216,746.46 16,037,943.88 CR Page:17 trialbal.rpt GIL Trial Balance Report Page:18 4110/2023 7:19:52AM COUNTY OF HAWAII 111/2023 through 1{3112023 Assets 16,178,610.26 232,657.75 373,324.13 9,119,401.20 3,858,180.19 16,037,943.88 Liabilities and Fund Balance 16,178,610.26 CR 351,499.64 210,833.26 4,955,525.45 10,216,746.46 16,037,943.88 CR Total Vehicle Disposal Fund 0.00 584,157.39 584,157.39 14,074,926.65 14,074,926.65 0.00 Page:18 trialbal.rpt G/L Trial Balance Report Page:19 411012023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1131/2023 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 3,144,523.80 CR 1,554,656.55 4,338,622.98 8,955,934.27 21,683,693.85 5,928,490.23 CR 1101.02 Imprest Fund 250.00 0.00 0.00 0.00 0.00 250.00 1115.40 Landfill Fees Receivable 1,910,087.43 1,092,763.87 1,180,399.11 11,216,727.02 10,602,188.07 1,822,452.19 1115.48 Allow For Doubtful Accts 72,164.25 CR 0.00 0.00 0.00 0.00 72,164.25 CR 1127.00 Other Receivables 0.00 0.00 0.00 0.00 480,358.64 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 2,678.62 143,055.99 0.00 1131.00 State Grants Receivable 130,734.75 0.00 0.00 0.00 325,252.66 130,734.75 1133.00 Fed Grants Receivable 55,657.14 0.00 0.00 0.00 0.00 55,657.14 1171.00 Estimated Revenues 44,092,328.00 0.00 0.00 44,092,328.00 0.00 44,092,328.00 1172.00 Revenue Collections 6,385,361.01 CR 0.00 1,184,760.51 805,744.30 8,375,865.82 7,570,121.52 CR Total Assets 36,587,008.26 2,647,420.42 6,703,782.60 65,073,412.21 41,610,415.03 32,530,646.08 Liabilities 2201.00 Vouchers Payable 0.00 3,191,028.93 3,191,028.93 12,868,111.83 12,868,111.83 0.00 2207.00 Due To Other Funds 1,581.00 CR 1,581.00 1,604.00 1,047,203.87 73,785.41 1,604.00 CR 2207.10 Due To Other Funds-Health Benefits 40,980.92 CR 120,795.72 119,722.20 611,251.11 651,158.51 39,907.40 CR 2207.15 Due To Other Funds-Employer FICA 23,966.26 CR 83,541.11 84,781.03 391,914.90 417,121.08 25,206.18 CR 2207.17 Due to Old Fds-Retiremt Ben 74,268.55 CR 252,348.97 252,937.78 1,166,326.93 1,241,184.29 74,85336 CR 2207.20 Due To Other Funds-Sal&Wages 207,091.95 CR 968,599.82 974,351.11 5,015,748.66 5,228,591.90 212,843.24 CR 2207.25 Due to Other Funds-Deductions 135,749.10 CR 474,799,07 478,860.28 2,250,899.66 2,390,709.97 139,810.31 CR 2209.20 Hlth Ben&Employee Ded Payable 2,116.45 CR 737,442.74 737,442.74 739,559.19 741,675.64 2,116.45 CR 2241.00 Appropriation 48,005,041.85 CR 0.00 0.00 0.00 48,005,041.85 48,005,041.85 CR 2242.00 Expenditures 16,785,874.60 4,854,700.49 875,382.84 26,753,724.04 5,988,531.79 20,765,192.25 2244.00 Res For Encumbrances 14,976,868.42 CR 2,330,459.72 112,692.80 13,416,780.77 22,263,168.42 12,759,101.50 CR Page:19 trialbal.rpt G/L Trial Balance Report Page:20 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2248.40 Landfill Deferred Rev 1,837,923.18 CR 1,180,346.86 1,092,711.62 10,563,405.52 11,177,944.47 1,750,287.94 CR 2271.00 Fund Balance 2,277,469.60 CR 0.00 0.00 0.00 0.00 2,277,469.60 CR 2271.19 Fund Bal Desig Future Yr 766,444.00 CR 0.00 0.00 0.00 0.00 766,444.00 CR 2273.00 Fdbal Desig Imprest/PC 250.00 CR 0.00 0.00 0.00 0.00 250.00 CR 2403.00 Encumbrances 14,976,868.42 112,692.80 2,330,459.72 22,263,168.42 9,504,066.92 12,759,101.50 Total Liabilities 36587,008.26 CR 14,308,337.23 10,251,975.05 97,088,094.90 120,551,092.08 32,530,646.08 CR Assets 36,587,008.26 2,647,420.42 6,703,782.60 65,073,412.21 41,610,415.03 32,530,646.08 Liabilities and Fund Balance 36,587,00826 CR 14,308,33723 10,251,975.05 97,088,094.90 120,551,092.08 32,530,646.08 CR Total Solid Waste Fund 0.00 16,955,757.65 16,955,757.65 162,161,507.11 162,161,507.11 0.00 Page:20 trialbal.rpt G/L Trial Balance Report Page:21 4110/2023 7:19:52AM COUNTY OF HAWAII 1/112023 through 1/3112023 090 Golf Course Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 93,052.51 OR 139,643.64 170,604.63 629,228.75 1,051,818.01 124,013.50 CR 1101.02 Imprest Fund 2,000.00 0.00 0.00 0.00 0.00 2,000.00 1127.00 Other Receivables 0.00 0.00 0.00 0.00 1,002.00 0.00 1171.00 Estimated Revenues 1,665,680.00 0.00 0.00 1,665,680.00 0.00 1,665,680.00 1172.00 Revenue Collections 480,263.00 CR 0.00 98,354.00 19,301.00 597,918.00 578,617.00 CR Total Assets 1,094,364.49 139,643.64 268,958.63 2,314,209.75 1,650,738.01 965,049.50 Liabilities 2201.00 Vouchers Payable 0.00 60,111.31 60,111.31 191,008.05 191,008.05 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 116.25 0.00 0.00 2207.10 Due To Other Funds-Health Benefits 5,140.76 CR 15,422.28 15,422.28 80,506.39 85,647.15 5,140.76 CR 2207.15 Due To Other Funds-Employer FICA 2,890.69 CR 9,385.02 9,179.63 47,807.58 50,492.88 2,685.30 OR 2207.17 Due to Oth Fds-Retiremt Ben 9,324.58 CR 30,502.06 29,808.80 141,769.20 150,400.50 8,631.30 CR 2207.20 Due To Other Funds-Sal&Wages 25,182.34 CR 109,834.32 108,274.27 564,772.57 588,394.86 23,622.29 CR 2207.25 Due to Other Funds-Deductions 14,587.89 CR 48,640.59 47,515.63 264,855.47 278,318.40 13,462.93 CR 2209.20 Hlth Ben&Employee Ded Payable 0.00 81,973.66 81,973.66 81,973.66 81,973.66 0.00 2241.00 Appropriation 1,665,680.00 CR 0.00 0.00 0.00 1,665,680.00 1,665,680.00 CR 2242.00 Expenditures 929,903.26 222,700.24 96,968.91 1,256,607.88 200,973.29 1,055,634.59 2244.00 Res For Encumbrances 5,435.98 CR 3,027.89 0.00 25,046.71 27,454.80 2,408.09 OR 2271.00 Fund Balance 299,461.51 CR 0.00 0.00 0.00 0.00 299,461.51 OR 2273.00 Fdbal Desig ImpresUPC 2,000.00 CR 0.00 0.00 0.00 0.00 2,000.00 CR 2403.00 Encumbrances 5,435.98 0.00 3,027.89 27,454.80 25,046.71 2,408.09 Total Liabilities 1,094,364.49 CR 581,597.37 452,282.38 2,681,918.56 3,345,390.30 965,049.50 CR Page:21 trialbal.rpt G/L Trial Balance Report Page:22 4110/2023 7:19:52AM COUNTY OF HAWAII 1/112023 through 1/31/2023 Assets 1,094,364.49 139,643.64 268,958.63 2,314,209.75 1,650,738.01 965,049.50 Liabilities and Fund Balance 1,094,364.49 CR 581,597.37 452,282.38 2,681,918.56 3,345,390.30 965,049.50 CR Total Golf Course Fund 0.00 721,241.01 721,241.01 4,996,128.31 4,996,128.31 0.00 Page:22 trialbal.rpt G/L Trial Balance Report Page:23 4/10/2023 7:19:52AM COUNTY OF HAWAII 111/2023 through 113112023 095 Geotherm Reloc&Community Benefits Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 1� Assets 1101.01 Cash 5,115,209.05 0.00 33,480.00 518,421.25 131,760.00 5,081,729.05 1127.00 Other Receivables 293,212.91 0.00 0.00 293,212.91 293,212.91 293,212.91 1171.00 Estimated Revenues 1,300,000.00 0.00 0.00 1,300,000.00 0.00 1,300,000.00 1172.00 Revenue Collections 518,421.25 CR 0.00 0.00 293,212.91 811,634.16 518,421.25 CR Total Assets 6,190,000.71 0.00 33,480.00 2,404,847.07 1,236,607.07 6,156,520.71 Liabilities 2201.00 Vouchers Payable 0.00 33,480.00 33,480.00 131,760.00 131,760.00 0.00 2241.00 Appropriation 1,300,000.00 CR 0.00 0.00 360,000.00 1,660,000.00 1,300,000.00 CR 2242.00 Expenditures 98,280.00 33,480.00 0.00 131,760.00 0.00 131,760.00 2271.00 Fund Balance 3,288,280.71 CR 0.00 0.00 0.00 0.00 3,288,280.71 CR 2271.19 Fund Bal Desig Future Yr 700,000.00 CR 0.00 0.00 0.00 0.00 700,000.00 CR 2271.66 Fund Bal-Desig,Relocation 1,000,000.00 OR 0.00 0.00 0.00 0.00 1,000,000.00 CR Total Liabilities 6,190,000.71 CR 66,960.00 33,480.00 623,520.00 1,791,760.00 6,156,520.71 CR Assets 6,190,000.71 0.00 33,480.00 2,404,847.07 1,236,607.07 6,156,520.71 Liabilities and Fund Balance 6,190,000.71 CR 66,960.00 33,480.00 623,520.00 1,791,760.00 6,156,520.71 CR Total Geotherm Reloc&Community Benefits 0.00 66,960.00 66,960.00 3,028,367.07 3,028,367.07 0.00 Page:23 trialbal.rpt G/L Trial Balance Report Page:24 4/1012023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 73,104,879.79 4,783,533.45 5,552,798.21 45,356,586.61 47,133,188.23 72,335,615.03 1127.10 Private Contribution Rec 599,577.48 0.00 0.00 0.00 63,398.92 599,577.48 1129.00 Bonds Auth-Unissued 681,537,891.65 0.00 0.00 16,976.97 28,500,000.00 681,537,891.65 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 1,456,781.99 0.00 1131.00 State Grants Receivable 4,000,000.00 0.00 0.00 0.00 0.00 4,000,000.00 1131.50 State Loans Receivable 81,912,815.82 0.00 0,00 0.00 1,023,630.88 81,912,815.82 1133.00 Fed Grants Receivable 67,733,301.31 13,133,309.06 604,611.67 54,590,877.00 5,990,676.05 80,261,998.70 1171.00 Estimated Revenue 0.00 19,865,959.06 19,865,959.06 83,325,621.17 83,326,621.17 0.00 1172.90 Sundry Revenues 602.55 OR 0.00 0.00 0.00 602.55 602.55 CR Total Assets 908,887,863.50 37,782,801.57 26,023,368.94 183,291,061.75 167,494,899.79 920,647,296.13 Liabilities 2201.00 Vouchers Payable 0.00 5,615,423.09 5,615,423.09 50,924,890.32 50,924,890.32 0.00 2207.00 Due To Other Funds 215,753.83 CR 0.00 4,220.22 389,607.21 71,680.22 219,974.05 CR 2214.01 Advance Pmts Received 360,721.20 CR 0.00 85,471.65 0.00 85,471.65 446,192.85 OR 2214.38 Hokulia Settlement Payable 26,257.87 CR 0.00 75.25 0.00 506.86 26,333.12 CR 2231.30 Unallot Approp Bond Ord 07-120 41,036.61 CR 0.00 0.00 0.00 0.00 41,036.61 OR 2231.31 Unallot Approp Band Ord 08-106 12,241,289.14 CR 0.00 0.00 0.00 0.00 12,241,289.14 CR 2231.34 Unallot Approp Bond Ord 04-154 493,038.41 OR 0.00 0.00 0.00 0.00 493,038.41 CR 2231.35 Unallot Approp Bond Ord it-40 14,113,627.10 CR 0.00 0.00 0.00 0.00 14,113,627,10 OR 2231.37 Unallot Approp Bond Ord 12-150 20,281,839.05 OR 0.00 0.00 0.00 0.00 20,281,839.05 CR 2231.39 Unallot Approp Bond Ord 13-23 222.56 CR 0.00 0.00 0.00 0.00 222.56 CR 2231.41 Unallot Funds for Kamakoa Nui 9,573,586.66 CR 0.00 0.00 0.00 0.00 9,573,586.66 CR 2231.42 Unallot Approp Bond Ord 13-84 1,169,000.00 CR 0.00 0.00 0.00 0.00 1,169,000.00 CR Page:24 trialbal.rpt GIL Trial Balance Report Page:25 4/10/2023 7:19:52AM COUNTY OF HAWAII 111/2023 through 1/31/2023 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2231.43 Unallot Approp Bond Ord 14-11 11,036,613.20 CR 0.00 0.00 0.00 0.00 11,036,613.20 CR 2231.44 Unallot Approp Bond Ord 15-18 1,336,990.71 CR 0.00 0.00 50,000.00 0.00 1,336,990.71 CR 2231.45 Unallot Approp Bond Ord 15-68 587,322.96 OR 0.00 0.00 179,691.46 0.00 587,322.96 CR 2231.46 Unallot Approp Bond Ord 16-66 9,636,764.71 CR 0.00 0.00 0.00 0.00 9,636,764.71 OR 2231.47 Unallot Approp Bond Ord 18-6 640,424.05 OR 0.00 0.00 0.00 0.00 640,424.05 OR 2231.48 Unallot Approp Bond Ord 18-51 115,603.90 CR 0,00 0.00 0.00 0.00 115,603.90 CR 2231.49 Unallot Approp Bond Ord 18-60 16,946.68 OR 0.00 0.00 0.00 0.00 16,946.68 OR 2231.50 Unallot Approp Bond Ord 20-27 53,056,726.24 CR 0.00 0.00 1,349,450.27 0.00 53,056,726.24 CR 2231.51 Unallot Approp Bond Ord 20-68 356,975,000.00 OR 0.00 0.00 0.00 0.00 356,975,000.00 CR 2231.52 Unallot Approp Bond Ord 21-53 500,000.00 OR 0.00 0.00 267,900.00 267,900.00 500,000.00 CR 2231.53 Unallot Approp Bond Ord 22-41 118,269,056.21 CR 232,000.00 0.00 14,026,765.31 908,000.00 118,037,056.21 OR 2231.90 Pub Impr Bond Ord 17-73 2,437,000.00 OR 0.00 0.00 0.00 0.00 2,437,000.00 CR 2231.91 Pub Impr Bond Ord 18-79 3,699,000.00 OR 0.00 0.00 0.00 0.00 3,699,000.00 CR 2233.00 Unal Appr Gen Fund Trs 6,250.00 OR 31,250.00 30,750.00 95,869.74 95,369.74 5,750.00 CR 2234.00 Unal Appr Other Fund Trs 0.00 6,469,400.00 6,469,400.00 9,243,401.00 9,243,401.00 0.00 2235.00 Unal Appr Cap Proj Fdbal 959,000.00 OR 0.00 0.00 345,000.00 819,000.00 959,000.00 CR 2236.13 Unal App Fueltx IC 16-18 72,309.91 OR 0.00 0.00 242,756.15 0.00 72,309.91 OR 2236.14 Unal App Fueltx IC 18-20 694,856.15 CR 0.00 0.00 1,563,295.62 0.00 694,856.15 OR 2236.15 Unal App Fueltx IC 20-22 298,478.71 OR 0.00 0.00 731,514.62 0.00 298,478.71 OR 2241.00 Appropriation 281,082,136.04 CR 0.00 19,865,959.06 3,194,021.09 304,142,116.19 300,948,095.10 CR 2242.00 Expenditures 37,109,373.01 5,557,018.43 62,624.88 270,841,500.38 228,237,733.82 42,603,766.56 2244.00 Res For Encumbrances 119,984,591.20 CR 5,236,321.43 13,914,491.74 375,288,596.59 284,513,884.17 128,662,761.51 OR 2271.00 Fund Balance 631,557.56 CR 0.00 0.00 75,000.00 0.00 631,557.56 CR 2271.05 Fund Balance--Designated 8,472,740.07 OR 0.00 0.00 744,000.00 0.00 8,472,740.07 CR 2271.18 Fund Bal Unappr Fund Trans 12,934,674.23 OR 2,469,400,00 0.00 5,263,401.00 0.00 10,465,274.23 CR Page:25 trialbal.rpt G/L Trial Balance Report Page:26 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1131/2023 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.23 Fund Bal-SRF 13,970,417.40 OR 0.00 0.00 0.00 0.00 13,970,417.40 OR 2271.26 Fund Bal-Fuel Tx IC 96-98 13,762.13 CR 0.00 0.00 0.00 0.00 13,762.13 CR 2271.27 Fund Bal-Fuel Tx IC 98-00 85.02 CR 0.00 0.00 0.00 0.00 85.02 OR 2271.32 Fund Bal-Fuel Tx IC 08-10 140,044.00 OR 0.00 0.00 0.00 0.00 140,044.00 CR 2271.33 Fund Bal-Fuel Tx IC 10-12 11,602.46 CR 0.00 0.00 0.00 0.00 11,602.46 OR 2271.34 Fund Bal-Fuel Tx IC 12-14 457,817.57 CR 0.00 0.00 0.00 0.00 457,817.57 CR 2271.35 Fund Bal-Fuel Tx IC 14-16 762,899.88 CR 0.00 0.00 0.00 0.00 762,899.88 CR 2271.36 Fund Bal-Fuel Tx IC 16-18 132,795.60 OR 0.00 0.00 0.00 0.00 132,795.60 OR 2271.37 Fund Bal-Fuel Tx IC 18-20 0.01 CR 0.00 0.00 0.00 0.00 0.01 CR 2271.38 Fund Bal-Fuel Tx IC 20-22 859,913.03 CR 0.00 0.00 0.00 0.00 859,913.03 OR 2271.64 Fund Bal-Lapsed Hiway Fd Proj 344,037.86 CR 0.00 0.00 0.00 0.00 344,037.86 OR 2271.65 Fund Bal-Lapsed Gen Fd Proj 3,582,510.17 CR 0.00 0.00 34,369.74 0.00 3,582,510.17 CR 2271.67 Fund Balance-Lapsed Other Fund Proj. 144,658.88 CR 0.00 0.00 0.00 0.00 144,658.88 OR 2271.73 Fund Bal-lapsed GET Fd Proj 3,600,868.74 CR 0.00 0.00 0.00 0.00 3,600,868.74 CR 2403.00 Encumbrances 119,984,591.20 13,914,491.74 5,236,321.43 282,227,863.08 153,565,101.57 128,662,761.51 Total Liabilities 908,887,863.50 CR 39,525,304.69 51,284,737,32 1,017,078,893.58 1,032,875,055.54 920,647,296.13 CR Assets 908,887,863.50 37,782,801.57 26,023,368.94 183,291,061.75 167,494,899.79 920,647,296.13 Liabilities and Fund Balance 908,887,863.50 CR 39,525,304.69 51,284,737.32 1,017,078,893.58 1,032,875,055.54 920,647,296.13 CR Total Capital Projects Fund 0.00 77,308,106.26 77,308,106.26 1,200,369,955 33 1,200,369,955.33 0.00 Page:26 trialbal.rpt G/L Trial Balance Report Page:27 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 123 Id 17--Kaloko Agency Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets Total Assets 0.00 0.00 0.00 0.00 0.00 0.00 Liabilities Total Liabilities 0.00 0.00 0.00 0.60 0.00 0.00 Total to 17-Kaloko Agency 0.00 0.00 0.00 0.00 0.00 0.00 Page:27 trialbal.rpt G/L Trial Balance Report Page:28 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 125 Kona Wdrvw/Cstvw Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101-01 Cash 366,719.16 10,394.66 2,698.00 87,182.29 132,039.46 374,415.82 1121.80 Special Assessment Receivable 15,436.17 CR 12,633.78 10,394.66 59,154.90 87,589.55 13,197.05 OR Total Assets 351,282.99 23,028.44 13,092.66 146,337.19 219,629.01 361,218.77 Liabilities 2207.00 Due to Other Funds 0.00 0.00 0.00 956.07 0.00 0.00 2214.01 Advance Pmts Received 13,460.42 CR 0.00 0.00 2,961.48 0.00 13,460.42 CR 2230.01 Due To Holders,S.A.Bonds 322,108.26 OR 0.00 9,263.90 111,536.68 41,013.82 331,372.16 CR 2248.80 Deterred Special Assessment 15,714.31 CR 9,263.90 9,935.78 38,459.60 39,608.19 16,386.19 CR Total Liabilities 351,282.99 OR 9.263.90 19,199.68 153,913.83 80,622.01 361,218.77 OR Asses 351,282.99 23,028.44 13,092.66 146,337.19 219,629.01 361,218.77 Liabilities and Fund Balance 351,282.99 OR 9,263.90 19,199.68 153,913.83 80,622.01 361,218.77 OR Total Kona Wdrvw/Cstvw 0.00 32,292.34 32,292.34 300,251.02 300,251.02 0.00 Page:28 I trialbal.rpt G/L Trial Balance Report Page:29 4/70f2023 7:99:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 127 Id 19--Kona Ocn Vw Prop Subdiv Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 578,681,01 13,618.15 0.00 26,234.40 43,446.54 592,299.16 1121.80 Special Assessment Receivable 8,831.25 12,878.85 13,618.15 23,693.18 22,378.48 8,091.95 3 3 3 Total Assets 587,512.26 26,497.00 13,618.15 49,927.58 65,825.02 600,391.11 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 1,588.44 1,588.44 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,358.68 0.00 0.00 2214.01 Advance Pmts Received 404.70 CR 0.00 0.00 989.58 0.00 404.70 CR 2230.01 Due To Holders,S.A.Bonds 578,276.31 CR 0.00 13,618.15 41,098.28 26,234.40 591,894.46 CR 2248.80 Deferred Special Assessment 8,831.25 CR 13,618.15 12,878.85 22,378.48 23,693.18 8,091.95 OR Total Liabilities 587,512.26 CR 13,618.15 26,497.00 67,413.46 51,516.02 600,391.11 CR Assets 587,512.26 26,497.00 13,618.15 49,927.58 65,825.02 600,391.11 Liabilities and Fund Balance 587,512.26 CR 13,618.15 26,497.00 67,413.46 51,516.02 600,391.11 CR Total Id 19-Kona Oen Vw Prop Subdiv 0.00 40,115.15 40,115.15 117,341.04 117,341.04 0.00 Page:29 trialbal.rpt G/L Trial Balance Report Page:30 4/1012023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 129 ID 20--Lono Kona Subdivision Beginning Account Number Balance Debits Credits YTO Debits YTD Credits Balance Assets 1101.01 Cash 558,737.01 30,854.48 45.58 145,017.60 95,048.95 589,545.91 1121.80 Special Assessment Receivable 11,722.43 29,973.66 29,632.09 140,835.28 140,271.30 12,064.00 Total Assets 570,459.44 60,828.14 29,677.67 285,852.88 235,320.25 601,609.91 Liabilities 2207.00 Due To Other Funds 0.00 0.00 0.00 7,380.80 0.00 0.00 2214.01 Advance Pmts Received 1,946.65 CR 0.00 0.00 14,914.45 0.00 1,946.65 CR 2230.01 Due To Holders,S.A.Bonds 556,790.36 CR 45.58 30,854.48 72,753.70 145,017.60 587,599.26 CR 2248.80 Deferred Special Assessment 11,722.43 CR 29,632.09 29,973.66 140,271.30 140,835.28 12,064.00 CR Total Liabilities 570,459.44 CR 29,677.67 60,828.14 235,320.25 285,852.88 601,609.91 CR Assets 570,459.44 60,826.14 29,677.67 285,852.88 235,320.25 601,609.91 Liabilities and Fund Balance 570,459.44 CR 29,677.67 60,828.14 235,320.25. 285,852.88 601,609.91 CR Total ID 20--Lono Kona Subdivision 0.00 90,505.81 90,505.81 521,173.13 521,173.13 0.00 Page:30 trialbal.rpt G/L Trial Balance Report Page:31 4110/2023 7:19:52AM COUNTY OF HAWAII 111/2023 through 1/31/2023 3 137 Id Revolving Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 419,292.58 0.00 0.00 2,983.11 0.00 419,292.58 Total Assets 419,292.58 0.00 0.00 2,983.11 0.00 419,292.58 Liabilities 2271.00 Fund Balance 419,292.58 CR 0.00 0.00 0.00 2,983.11 419,292.58 CR Total Liabilities 419,292.58 CR 0.00 0.00 0.00 2,983.11 419,292.58 CR Assets 419,292.58 0.00 0.00 2,983.11 0.00 419,292.58 Liabilities and Fund Balance 419,292.58 CR 0.00 0.00 0.00 2,983.11 419,292.58 CR Total Id Revolving Fund 0.00 0.00 0.00 2,983.11 2,983.11 0.00 Page:31 trialbal.rpt G/L Trial Balance Report Page:32 4110/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 140 Sewer Connection Reserve Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Total Assets 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Liabilities 2271.00 Fund Balance 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Total Liabilities 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Assets 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Liabilities and Fund Balance 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Total Sewer Connection Reserve Fund 0.00 0.00 0.00 0.00 0.00 0.00 Page:32 f 4 t trialbal.rpt G1L Trial Balance Report Page:33 4110/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 141 Sewer Loan Fund Beginning �1 Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets I 1101.01 Cash 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Total Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities 2271.00 Fund Balance 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Total Liabilities 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Assets 160,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities and Fund Balance 100,000.00 CR 0.00 0.00 0.00 OM 100,000.00 CR Total Sewer Loan Fund 0.00 0.06 0.00 0.00 0.00 0.00 Page:33 trialbal.rpt G1L Trial Balance Report Page:34 411012023 7:19:52AM COUNTY OF HAWAII 1/112023 through 113112023 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101_01 Cash 24,380,985.61 3,459,950.87 2,726,140.01 37,216,174.65 23,573,171.39 25,114,796.47 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.20 Cash-Hsg Proj 1,067,190.69 0.00 0.00 0.00 0.00 1,067,190.69 1101.21 Imprest Fund-Hsg Prof 600.00 0.00 0.00 0.00 0.00 600.00 1115.50 Fraud Recovery Receivable 125,131.75 0.00 0.00 0.00 0.00 125,131.75 1115.58 Allow for Doubtful Accounts 211,454.31 CR 0.00 0.00 0.00 0.00 211,454.31 CR 1124.00 Loans Receivable 78,571.80 0.00 0.00 0.00 0.00 78,571.80 1125.10 Accounts Receivable-Hsg Prof 90,165.87 0.00 0.00 0.00 0.00 90,165.87 1125.15 Allow for Doubtful Accts-Hsg Prof 13,345.55 CR 0.00 0.00 0.00 0.00 13,345.55 CR 1127.00 Other Receivables 73,819.83 0.00 0.00 0.00 0.00 73,819.83 1127.10 Private Contribution Ree 58,799.99 0.00 0.00 0.00 0.00 58,799.99 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 187,834.96 0.00 1133.00 Fed Grants Receivable 12,748,793.47 0.00 0.00 0.00 0.00 12,748,793.47 1133.10 Fed Grants Receivable-Hsg Proj(FAC) 6,722.86 0.00 0.00 0.00 0.00 6,722.86 1171.00 Estimated Revenues 57,208,172.00 0.00 0.00 57,208,172.00 0.00 57,208,172.00 1172.00 Revenue Collections 33,189,375.10 CR 0.00 3,272,128.43 16,755.40 36,478,258.93 36,461,503.53 CR Total Assets 62,424,678.91 3,459,950.87 5,998,268.44 94,441,102.05 60,239,265.28 59,886,561.34 Liabilities 2201.00 Vouchers Payable 0.00 2,275,322.98 2,275,322.98 20,412,374.04 20,412,374.04 0.00 2207.00 Due To Other Funds 221.25 CR 221.25 223.75 15,775.26 1,963.25 223.75 CR 2207.05 Due To Other Funds-Hsg Proj 0.00 0.00 0.00 141,967.84 0.00 0.00 2207.10 Due To Other Funds-Health Benefits 18,757.01 CR 54,260.93 53,257.94 276,510,40 294,264.42 17,754.02 CR 2207.15 Due To Other Funds-Employer FICA 11,551.85 CR 37,542.72 37,724.22 174,456.94 186,190.29 11,733.35 CR Page:34 I trialbal.rpt G!L Trial Balance Report Page:35 4110!2023 7:19:52AM COUNTY OF HAWAII 1t 112023 through 1131!2023 i 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance !� Liabilities (Continued) 2207.17 Due to Oth Fds-Retiremt Ben 37,585.37 OR 121,510.97 120,117.33 559,732.89 595,924.62 36,191.73 CR 2207.20 Due To Other Funds-Sal&Wages 97,050.39 CR 410,501.72 412,672.40 1,983,054.17 2,082,275.24 99,221.07 CR 2207.25 Due to Other Funds-Deductions 62,284.01 CR 199,161.03 198,718.99 932,388.27 994,230.24 61,841,97 CR 2209.20 Hlth Ben&Employee Ded Payable 2.06 CR 317,308.28 317,308.28 317,310.34 317,312.40 2.06 CR 2213.01 Security Dep Payable-Hsg Prof 93,325.00 CR 0.00 0.00 0.00 0.00 93,325.00 OR 2213.30 Fam Self Suit Pgm Dep Pay 244,134.48 OR 27,073.29 8,417,83 172,663.04 65,282.91 225,479.02 CR 2214.02 Advance Payments Received-Hsg Proj 17,811.77 CR 0.00 0.00 0.00 0.00 17,811.77 CR 2228.11 Deferred Revenues-Hsg Proj 67,700.14 CR 0.00 0.00 0.00 0.00 67,700.14 CR 2241.00 Appropriation 79,756,850.93 CR 0.00 0.00 0.00 79,756,850.93 79,756,850.93 CR 2242.00 Expenditures 20,450,741.33 2,973,294.72 454,116.60 46,932,070.89 23,962,151.44 22,969,919.45 2244.00 Res For Encumbrances 2,752,776.60 OR 37,167.51 3,788.11 54,797,140.40 34,967,858.67 2,719,397.20 CR 2248.11 Deferred Revenue 73,447.20 CR 0.00 0.00 0.00 0.00 73,447.20 CR 2271.00 Fund Balance 530,013.53 CR 0.00 0.00 0.00 0.30 530,013.53 CR 2271.52 Fund Balance-Hsg Proj 829,929.12 OR 0.00 0.00 0.00 0.00 829,929.12 CR 2271.53 Fund Balance-Mainstream 103,886.12 CR 0;00 0.00 0.00 0.00 103,886.12 CR 2271.63 Fund Balance-H A P 780,370.01 CR 0.00 0.00 0.00 0.00 780,370.01 CR 2271.69 Fund Bal Desig Future Yr-HAP 150,000.00 CR 0.00 0.00 0.00 0.00 150,000.00 CR 2273.00 Fund Bal Desig Imprest/PC Fund 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2273.01 FdBal Desig ImpresUPC-Hsg Proj 600.00 OR 0.00 0.00 0.00 0.00 600.00 CR 2403.00 Encumbrances 2,752,776.60 3,788.11 37,167.51 34,967,858.67 32,248,461.47 2,719,397.20 Total Liabilities 62,424,878.91 CR 6,457,153.51 3,918,835.94 161,683,303.15 195,885,139.92 59,886,561.34 CR Page:35 trialbal.rpt GlL Trial Balance Report Page:36 4!10!2023 7:19:52AM COUNTY OF HAWAII 111!2023 through 1!3112023 Assets 62,424,878.91 3,459,950.87 5,998,268.44 94,441,102.05 60,239,265.28 59,886,561.34 Liabilities and Fund Balance 62,424,878.91 CR 6,457,153.51 3,918,835.94 161,683,303.15 195,885,139.92 59,886,561.34 CR Total Office Of Housing Fund 0.00 9,917,104.38 9,917,104.38 256,124,405.20 256,124,405.20 0.00 Page:36 trialbaLrpt GJL Trial Balance Report Page:37 4110/2023 7:19:52AM COUNTY OF HAWAII 11172023 through 113112023 154 Cty Hang Revolving Fund COD Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,026,408.07 11510 1,714.46 849.74 124,852.63 1,024,809.31 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1172.00 Revenue Collections 734.04 CR 0.00 115.70 0.00 849.74 849.74 CR Total Assets 1,025,774.03 115.70 1,830.16 849.74 125,702.37 1,024,059.57 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 94,351.02 94,351.02 0.00 2203.23 Vacation Transfer-In Pay 6,368.28 CR 0.00 0.00 0.00 0.00 6,368.28 CR 2207.00 Due To Other Funds 0.00 0.00 0.00 4,333.18 0.00 0.00 2241.00 Appropriation 1,032,694.46 CR 0.00 0.00 0.00 1,032,694.46 1,032,694.46 CR 2242.00 Expenditures 118,804.99 1,714.46 0.00 1,153,213.91 1,032,694.46 120,519.45 2244.00 Res For Encumbrances 19,881.50 CR 0.00 0.00 2,045,507.42 1,032,694.46 19,881.50 CR 2271.00 Fund Balance 104,229.52 CR 0.00 0.00 0.00 0.00 104,229.52 CR 2271.05 Fund Balance--Designated 1,186.76 CR 0.00 0.00 0.00 0.00 1,186.76 CR 2273.00 Fdbal Desig Imprest/PC 100.00 CR 0.00 0.00 0.00 0.00 100.00 OR 2403.00 Encumbrances 19,881.50 0.00 0.00 1,032,694.46 1,012,812.96 19,881.50 Total Liabilities 1,025,774.03 CR 1,714.46 000 4,330,099.99 4,205,247.36 1,024,059.57 CR Assets 1,025,774.03 115.70 1,830.16 849.74 125,702.37 1,024,059.57 Liabilities and Fund Balance 1,025,774.03 CR 1,714.46 0.00 4,330,099.99 4,205,247.36 1,024,059.57 CR Total Cty Hang Revolving Fund 0.00 1,830.16 1,830.16 4,330,949.73 4,330,949.73 0.00 Page:37 trialbal.rpt GtL Trial Balance Report Page:38 4/1012023 7:19:52AM COUNTY OF HAWAII 11112023 through 1/3112023 156 Kulaimano Eldly Hsg Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 660,702.86 16.95 2,400.00 73,308.86 169,707.58 658,319.81 1101.02 Imprest Fund 50.00 0.00 0.00 0.00 0.00 50.00 1123.00 Prepaid Expense 3,912.00 0.00 0.00 0.00 0.00 3,912.00 1160.01 Buildings And Structures 2,952,255.56 0.00 0.00 0.00 0.00 2,952,255.56 1162.00 Land 250,000.00 0.00 0.00 0.00 0.00 250,000.00 1163.02 Grnd&Site Improvements 261,000.00 0.00 0.00 0.00 0.00 261,000.00 1163.03 Furniture&Fixtures 122,027.99 0.00 0.00 0.00 0.00 122,027.99 1169.00 Accum Depreciation 1,415,181.96 CR O.00 0.00 0,00 0.00 1,415,181.96 CR 1171.00 Estimated Revenues 967,478.00 0.00 0.00 967,478.00 0.00 967,478.00 1172.00 Revenue Collections 37,478.91 CR 0.00 16.95 8,756.00 46,251.86 37,495.86 CR Total Assets 3,764,765.54 16.95 2,416.95 1,049,542.86 215,959.44 3,762,365.54 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 61,837.33 61,837.33 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 10,385.15 0.00 0.00 2212.00 Interest Payable 0.00 0.00 0.00 4,830.70 0.00 0.00 2213.00 Security Deposit Payable 0.00 0.00 0.00 13,190.00 0.00 0.00 2215.50 Unearned Rental 121.00 CR 0.00 0.00 3,144.00 0.00 121.00 CR 2231.00 Bonds Payable 241,664.29 CR 0.00 0.00 78,139.24 0.00 241,664.29 CR 2241.00 Appropriation 988,403.84 CR 0.00 0.00 0.00 988,403.84 988,403.84 CR 2242.00 Expenditures 21,805.49 2,400.00 0.00. 102,078.33 77,872.84 24,205.49 2244.00 Res For Encumbrances 93,107.22 CR 0.00 0.00 27,512.80 99,694.18 93,107.22 CR 2271.15 Contri From Priv Sources 250,500.00 CR 0.00 0.00 0.00 0.00 250,500.00 CR 2271.16 Contri From Fedi Govt 160,795.91 CR 0.00 0.00 0.00 0.00 160,795.91 CR Page:38 trialbal.rpt G1L Trial Balance Report Page:39 4110/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/3112023 156 Kulaimano Eldly Hsg Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2283.00 Retained Earnings 2,145,035.99 CR 0.00 0.00 0.00 0.00 2,145,035.99 CR 2283.20 Ret Earn Desig Imprest/PC 50.00 CR 0.00 0.00 0.00 0.00 50.00 CR 2403.00 Encumbrances 93,107.22 0.00 0.00 99,694.18 6,586.96 93,107.22 Total Liabilities 3,764,76554 CR 2,400.00 0.00 400,811.73 1,234,395.15 3,762,365.54 CR Assets 3,764,765.54 16.95 2,416.95 1,049,542.86 215,959.44 3,762,365.54 Liabilities and Fund Balance 3,764,765.54 CR 2,400.00 0.00 400,811.73 1,234,395.15 3,762,365.54 CR Total Kulaimano Eldly Hsg Fund 0.00 2,416.95 2,416.95 1,450,354.59 1,450,354.59 0.00 Page:39 trialbal.rpt G/L Trial Balance Report Page:40 4/10/2023 7:19:52AM COUNTY OF HAWAII 111/2023 through 1/31/2023 158 Ouli Ekahi Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 694.27 0.00 0.00 694.27 0.00 694.27 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.09 Cash-Reserve 72,701.45 0.00 0.00 0.00 0.00 72,701.45 1101.17 Cash-Security Deposit 30,460.97 0.00 0.00 0.00 0.00 30,460.97 1101.18 Cash W/Rental Agent 544,328.27 0.00 0.00 0.00 0.00 544,328.27 1125.00 Rent Receivable 12,439.99 0.00 0.00 0.00 0.00 12,439.99 1127.00 Other Receivables 525.00 0.00 0.00 0.00 0.00 525.00 1160.01 Buildings And Structures 1,020,983.25 0.00 0.00 0.00 0.00 1,020,983.25 1162.00 Land 503,877.18 0.00 0.00 0.00 0.00 503,877.18 1163.02 Grnd&Site Improvements 11,850.14 0.00 0.00 0.00 0.00 11,850.14 1163.03 Furniture&Fixtures 35,184.04 0.00 0.00 0.00 0.00 35,184.04 1169.00 Accum Depreciation 186,641.65 CR 0.00 0.00 0.00 0.00 186,641.65 CR 1172.00 Revenue Collections 694.27 CR 0.00 0.00 0.00 694.27 694.27 CR Total Assets 2,045,808.64 0.00 0.00 694.27 694.27 2,045,808.64 Liabilities 2212.50 Loan Payable 41,500.79 CR 0.00 0.00 0.00 0.00 41,500.79 CR 2213.00 Security Deposit Payable 29,000.00 CR 0.00 0.00 0.00 0.00 29,000.00 CR 2241.00 Appropriation 15,318.16 CR 0.00 0.00 0.00 15,318.16 15,318.16 CR 2242.00 Expenditures 0.00 0.00 0.00 15,318.16 15,318.16 0.00 2244.00 Res For Encumbrances 21,011.52 CR 0.00 0.00 15,318.16 21,011.52 21,011.52 CR 2271.12 Unearned Rental 4,166.65 CR 0.00 0.00 0.00 0.00 4,166.65 CR 2283.00 Retained Earnings 1,323,122.86 CR 0.00 0.00 0.00 0.00 1,323,122.86 CR 2283.05 Retained Earn-Equip Res 655.00 CR 0.00 0.00 0.00 0.00 655.00 CR Page:40 triaibal.rpt G/L Trial Balance Report Page:41 4t10l2023 7:99:52AM COUNTY OF HAWAII 11112023 through 9/31/2023 I 158 Dull El Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) i 2283.10 Ret Earn-Desig Future Yr 87,578.00 OR 0.00 0.00 0.00 0.00 87,578.00 CR 3 2283.20 Ret Earn Desig Imprest/PC 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 's3 2284.10 Contributed Capital 544,367.18 OR 0.00 0.00 0.00 0.00 544,367.18 CR =f 2403.00 Encumbrances 21,011.52 0.00 0.00 21,011.52 0.00 21,011.52 Total Liabilities 2,045,808.64 OR 0.00 0.00 51,647.84 51,647.84 2,045,608.64 OR Assets 2,045,808.64 0.00 0.00 69427 694.27 2,045,808.64 Liabilities and Fund Balance 2,045,808.64 OR 0.00 0.00 51,647.84 51,647.84 2,045,808.64 OR Total Ouli Ekahi Housing Fund 0.00 0.00 0.00 52,342.11 52,342.11 0.00 Page:41 trialbal.rpt G/L Trial Balance Report Page:42 4/10/2023 7:19:52AM COUNTY OF HAWAII 1!1/2023 through 1/31/2023 200 Shippers Wharf Trust Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 621,541.77 7,604.41 3,504.78 68,945.25 39,576.73 625,641.40 1172.00 Revenues 2,965.21 3,504.78 1,197.48 10,781.06 5,508.55 5,272.51 1190.00 Investments 1,793,342.71 0.00 6,406.93 861.68 63,436.70 1,786,935.78 Total Assets 2,417,849.69 11,109.19 11,109.19 80,587.99 108,521.98 2,417,849.69 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 27,933.99 27,933.99 0.00 2242.00 Expenditures 27,933.99 0.00 0.00 27,933.99 0.00 27,933.99 2271.00 Fund Balance 2,445,783.68 CR 0.00 0.00 0.00 0.00 2,445,783.68 CR Total Liabilities 2,417,849.69 OR 0.00 0.00 55,867.98 27,933.99 2,417,849.69 OR Assets 2,417,849.69 11,109.19 11,109.19 80,58299 108,521.98 2,417,849.69 Liabilities and Fund Balance 2,417,849.69 OR 0.00 0.00 55,86298 27,933.99 2,417,849.69 OR Total Shippers Wharf Trust Fund 0.00 11,109.19 11,109.19 136,455.97 136,455.97 0.00 Page:42 trialbal.rpt G/L Trial Balance Report Page:43 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/3112023 205 Organ&Tissue Educ Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,982.00 1,945.00 4,954.00 11,707.00 14,644.00 1,973.00 Total Assets 4,982.06 1,945.00 4,954.00 11,707.00 14,644.00 1,973.00 Liabilities 2201.00 Vouchers Payable 0.00 4,954.00 4,954.00 14,486.00 14,486.00 0.00 2206.00 Due To State Of HI 4,982.00 CR 4,954.00 1,945.00 14,644.00 11,707.00 1,973.00 CR Total Liabilities 4,982.00 CR 9,908.00 6,899.00 29,130.00 26,193.00 1,973.00 CR Assets 4,982.00 1,945.00 4,954.00 11,707.00 14,644.00 1,973.00 Liabilities and Fund Balance 4,982.00 CR 9,908.00 6,899.00 29,130.00 26,193.00 1,973.00 CR Total Organ&Tissue Educ Fund 0.00 11,853.00 11,853.00 40,837.00 40,837.00 0.00 Page:43 trialbal.rpt G/L Trial Balance Report Page:44 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 210 Non-Profit Plate Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 27,960.00 10,925.00 27,900.00 70,940.00 91,615.00 10,985.00 Total Assets 27,960.00 10,925.00 27,900.00 70,940.09 91,615.00 10,985.00 Liabilities 2201.00 Vouchers Payable 0.00 27,875.00 27,875.00 90,515.00 90,515.00 0.00 2214.30 Due To Non-Profit Agencies 27,960.00 OR 27,900.00 10,925.00 91,615.00 70,940.00 10,985.00 OR Total Liabilities 27,960.00 CR 55,775.00 38,800.00 182,130.00 161,455.00 10,985.00 CR Assets 27,960.00 10,925.00 27,900.00 70,940.09 91,615.00 10,985.00 Liabilities and Fund Balance 27,960.00 CR 55,775.00 38,800.00 182,130.00 161,455.00 10,985.00 CR Total Non-Profit Plate Fund 0.00 66,700.00 66,700.00 253,070.00 253,070.00 0.00 Page:44 i trialbal.rpt G/L Trial Balance Report Page:45 I 4110!2023 7:19:52AM COUNTY OF HAWAII I 111!2023 through 1!3112023 I 215 Lapsed Warrants Fund Beginning NtIl Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets i 1101.01 Gash 437,777.31 0.00 350.00 55,548.03 43,559.16 437,427.31 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 55,548.03 0.00 '..j Total Assets 437,777.31 0.00 350.00 55.548.03 99,107.19 437,427.31 l Liabilities 2201.00 Vouchers Payable 0.00 350.00 350.00 43,555.98 43,555.98 0.00 2214.25 Lapsed Warrants Payable 90,528.96 CR 350.00 0.00 43,559.16 0.00 90,178.96 CR 2271.00 Fund Balance 347,248.35 CR 0.00 0.00 0.00 0.00 347,248.35 OR Total Liabilities 437,777.31 OR 700.00 350.00 87,115.14 43,555.98 437,427.31 OR Assets 437,777.31 0.00 350.00 55,548.03 99,107.19 437,427.31 Liabilities and Fund Balance 437,777.31 OR 700.00 350.00 87,115.14 43,555.98 437,427.31 OR Total Lapsed Warrants Fund 0,00 700.00 700.00 142,663.17 142,663.17 0.00 Page:45 trialbal.rpt G!L Trial Balance Report Page:46 4110!2023 7:19:52AM COUNTY OF HAWAII 111!2023 through 113112023 220 Payroll Clearance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 10,144,516.77 OR 44,356,216.95 44,570,092.13 227,649,569.98 238,150,402.17 10,358,391.95 OR 1127.00 Other Receivables 1,026.44 506.00 0.00 506.00 0.00 1,532.44 112745 Taxes Receivable 2,178.97 0.00 0.00 0.00 0.00 2,178.97 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 803.85 0.00 1130.10 Due from Other Funds-Health Benefits 868,243.57 2,582,069.35 2,588,102.34 13,788,656.73 12,926,446.15 862,210.58 1130.15 Due fr Oth Funds-Employer FICA 388,639.39 1,307,293.67 1,300,246.70 6,406,165.24 6,010,478.88 395,686.36 1130.17 Due it Oth Funds-Retiremt Ben 2,455,358.42 8,149,462.10 8,095,483.30 39,956,769,46 37,447,432.24 2,509,337.22 1130.20 Due fr Other Funds-Sal&Wages 8,625,257.22 32,681,077.35 32,498,248.69 165,164,132.67 156,356,046.79 8,808,085.88 Total Assets 2,196,187.24 89,076,625.42 89,052,173.16 452,965,800.08 450,891,610.08 2220,639.50 Liabilities 2201.00 Vouchers Payable 0.00 23,456,021.58 23,456,021.58 117,171,421.09 117,171,048.49 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 14,379.10 0.00 0.00 2209.20 Ret/Hlth Ben&Employee Ded Pay 85,686.35 CR 22,452,087.50 22,450,230.29 88,860,122.07 88,833,762.84 83,829.14 CR 2209.25 Fed/FICA Taxes Payable 1,579,786.14 CR 10,567,048.86 10,577,509.01 55,748,697.74 57,316,885.01 1,590,246.29 OR 2209.30 State Taxes Payable 530,714.75 OR 3,569,280.78 3,585,130.10 18,866,061.64 19,413,175.30 546,564.07 CR 2209.35 Salaries&Wages Payable 0.00 28,654,341.30 28,654,341.30 119,945,629.60 119,945,629.60 0.00 Total Liabilities 2,196,187.24 OR 88,698,780.02 88,723,232.28 400,606,311.24 402,680,501.24 2,220,639.50 OR Assets 2,196,187.24 89,076,625.42 89,052,173.16 452,965,800.08 450,691,610.08 2,220,639.50 Liabilities and Fund Balance 2,196,187.24 OR 88,698,780.02 88,723,232.28 400,606,311.24 402,660,501.24 2,220,639.50 OR Total Payroll Clearance Fund 0.00 177,775,405.44 177,775,405.44 853,572,111.32 853,572,111.32 0.00 Page:46 trialbal.rpt GIL Trial Balance Report Page:47 411012023 7:19:52AM COUNTY OF HAWAII 11112023 through 113112023 225 Geothermal Asset Fund 00 00 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 1� Assets 1101.01 Cash 2,387,194.17 0.00 0.00 66,628.28 0.00 2,387,194.17 1171.00 Estimated Revenues 50,000.00 0.00 0.00 50,000.00 0.00 50,000.00 1172.00 Revenue Collections 66,628.28 CR 0.00 0.00 0.00 66,628.28 66,628.28 CR Total Assets 2,370,565.89 0.00 0.00 116,628.28 66,628.28 2,370,565.89 Liabilities 2241.00 Appropriation 1,928,296.81 CR 0.00 0,00 0.00 1,928,296.81 1,928,296.81 CR 2242.00 Expenditures 0.00 0.00 0.00 1,878,296.81 1,878,296.81 0.00 2244.00 Res For Encumbrances 337,415.75 CR 0.00 0.00 3,419,177.87 1,878,296.81 337,415.75 CR 2271.00 Fund Balance 442,269.08 CR 0.00 0.00 0.00 0.00 442,269.08 CR 2403.00 Encumbrances 337,415.75 0.00 0.00 1,878,296.81 1,540,881.06 337,415.75 Total Liabilities 2,370,565.89 CR 0.00 Mo 7,175,771.49 7,225,771.49 2,370,565.89 CR Assets 2,370,565.89 0.00 0.00 116,628.28 66,62828 2,370,565.89 Liabilities and Fund Balance 2,370,565.89 CR 0.00 0.00 7,175,771.49 7,225,771.49 2,370,565.89 CR Total Geothermal Asset Fund 0.00 0.00 0.00 7,292,399.77 7,292,399]7 0.00 Page:47 trialbal.rpt GIL Trial Balance Report Page:48 4/1012023 7:19:52AM COUNTY OF HAWAII 11112023 through 1131/2023 230 Suspense Account Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 385,125.89 1,501,060.00 112,476.70 1,808,171.87 404,517.49 1,773,709.19 Total Assets 385,125.89 1,501,060.00 112,476.70 1,808,171.87 404,517.49 1,773,709.19 Liabilities 2201.00 Vouchers Payable 0.00 112,126.70 112,126.70 392,184.58 392,184.58 0.00 2204.01 Deposits Payable-Finance-Auctioneer Bond 4,000.00 CR 0.00 0.00 500.00 0.00 4,000.00 CR 2204.03 Deposits Payable-Finance-Driv Lic 92,301.00 CR 0.00 7,500.00 30,700.00 38,501.00 99,801.00 CR 2204.06 Deposits Payable-Finance-Accounts 87,213.11 CR 63,926.70 1,448,485.00 113,053.58 1,502,619.37 1,471,771.41 CR 2204.07 Deposits Payable-Finance-Treasury 12,447.00 CR 0.00 0.00 0.00 0.00 12,447.00 CR 2204.08 Deposits Payable-Finance-Purchasing 3,100.00 CR 0.00 0.00 0.00 0.00 3,100.00 CR 2204.09 Deposits Payable-Finance-Prop Mgmt 312.00 CR 0.00 0.00 0.00 0.00 312.00 CR 2204.11 Deposits Payable-Police-Humane See BadgE 540.00 CR 0.00 Mo 0.00 0.00 540.00 CR 2204.23 Deposits Payable-Housing-Ulu Wini 4,070.80 CR 0.00 0.00 0.00 0.00 4,070.80 CR 2204.31 Deposits Payable-P&R-Admin Hilo 13,090.00 CR 4,275.00 9,850.00 50,600.00 54,125.00 18,665.00 CR 2204.32 Deposits Payable-P&R-Admin-Kona 29,110.00 CR 4,525.00 8,825.00 44,900.00 55,975.00 33,410.00 CR 2204.33 Deposits Payable-P&R-Panaewa 6,916.00 CR 825.00 400.00 5,750.00 5,770.50 6,491.00 CR 2204.36 Deposits Payable-P&R-Aquatics 2,750.00 CR 0.00 600.00 1,905.00 1,805.00 3,350.00 CR 2204.38 Deposits Payable-P&R-Hoolulu 10,800.00 CR 2,800.00 2,000.00 18,400.00 16,400.00 10,000.00 CR 2204.40 Deposits Payable-P&R-Recreation 49,125.00 CR 32,150.00 20,300.00 97,301.00 95,151.00 37,275.00 CR 2204.41 Deposits Payable-P&R-EAD 2,925.00 CR 225.00 1,350.00 5,400.00 8,325.00 4,050.00 CR 2204.42 Deposits Payable-P&R-GC Mult Purp Rm 1,200.00 CR 0.00 0.00 0.00 0.00 1,200.00 CR 2204.43 Deposits Payable-P&R-Mauna Kea Lodging 19,970.00 CR 3,750.00 1,750.00 29,850.00 31,500.00 17,970.00 CR 2205.01 Deposits Payable-RPT-Kuulei Springer 45,255.98 CR 0.00 0.00 5,482.91 0.00 45,255.98 CR 2207.00 Due To Other Funds 0.00 0.00 0.00 2,675.00 0.00 0.00 Page:48 I S t trialbaLrpt G1L Trial Balance Report Page:49 s 4/1012023 7:19:52AM COUNTY OF HAWAII 1/112023 through 113112023 } a 230 Suspense Account Fund Beginning Account Plumber Balance Debits Credits YTD Debits YTD Credits Balance rl Total liabilities 385,125.89 CR 224,603.40 1,613,186.70 798,702.07 2,202,356.45 1,773,709.19 CR Assets 385,125.89 1,501,060.00 112,476.70 1,808,171.87 404,517.49 1,773,709.19 Liabilities and Fund Balance 385,125.89 CR 224,603.40 1,613,186.70 798,702.07 2,202,356.45 1,773,709.19 CR Total Suspense Account Fund 0.00 1,725,663.40 1,725,663.40 2,606,873.94 2,606,873.94 0.00 Page:49 trialbal.rpt G1L Trial Balance Report Page:50 411012023 7:19:52AM COUNTY OF HAWAII 111/2023 through 1/31(2023 235 Self Insurance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,264,569.61 0.00 0.00 1,003,878.94 0.00 1,264,569.61 1172.00 Revenue Collections 3,878.94 CR 0.00 0.00 0.00 3,878.94 3,878.94 CR 1172.30 Operating Transfers-In 1,000,000.00 CR 0.00 0.00 0,00 1,000,000.00 1,000,000.00 CR Total Assets 260,690.67 400 0.00 1,003,878.94 1,003,878.94 260,690.67 Liabilities 2271.00 Fund Balance 260,690.67 CR 0.00 0.00 0.00 0.00 260,690.67 CR Total Liabilities 260,690.67 CR OM 0.00 0.00 0.00 260,690.67 CR Assets 260,690.67 0.00 0.00 1,003,878.94 1,003,878.94 260,690.67 Liabilities and Fund Balance 260,690.67 CR 0.00 0.00 0.00 0.00 260,690.67 CR Total Self Insurance Fund 0.00 0.00 0.00 1,003,878.94 1,003,878.94 0.00 Page:50 trialbal.rpt G/L Trial Balance Report Page:51 411012023 7:19:52AM COUNTY OF HAWAII 1!1/2023 through 1/31/2023 236 Disaster&Emergency Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101,01 Cash 8,113,471.89 0.00 0.00 4,851,894.39 2,577,355.67 8,113,471.89 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 630,610.14 0.00 1131.00 State Grants Receivable 71,265.89 0.00 0.00 0.00 577,225.34 71,265.89 1133.00 Fed Grants Receivable 1,382,807.19 0.00 0.00 0.00 0.00 1,382,807.19 1172.00 Revenue Collections 49,740.79 CR 0.00 0.00 0.00 .49,740.79 49,740.79 CR 1172.30 Operating Transfers-In 2,463,099.07 OR 0.00 0.00 0.00 2,463,099.07 2,463,099.07 CR Total Assets 7,054,705.11 0.00 6.00 4,851,894.39 6,298,031.01 7,054,705.11 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 3,701,317.50 3,701,317.50 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 7,257.22 0.00 0.00 2214.00 Other Payables 0.00 0.00 0.00 157.18 0.00 0.00 2242.00 Expenditures 1,438,722.22 0.00 0.00 3,147,166.61 1,708,444.39 1,438,722.22 2271.00 Fund Balance 8,493,427.33 CR 0.00 0.00 0.00 0.00 8,493,427.33 CR Total Liabilities 7,054,705.11 CR 0.00 6.00 6,855,898.51 5,409,761.89 7,054,705.11 CR Assets 7,054,705.11 0.00 0.00 4,851,894.39 6,298,031.01 7,054,705.11 Liabilities and Fund Balance 7,054,705.11 CR 0.00 0.00 6,855,898.51 5,409,761.89 7,054,705.11 CR Total Disaster&Emergency Fund 0.60 0.00 0.00 11,707,792.90 11,707,792.90 0.00 Page:51 trialbal.rpt G/L Trial Balance Report Page:52 4110/2023 7:19:52AM COUNTY OF HAWAII 11112023 through 1/3112023 237 Public Access/Open Space Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 22,220,466.99 44,303.89 0.00 5,396,948.18 3,992,411.11 22,264,770.88 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 230,735.27 0.00 1172.00 Revenue Collections 147,512.22 CR 0.00 44,148.17 0.00 191,660.39 191,660.39 OR 1172.30 Operating Transfers-in 4,973,154.80 CR 0.00 0.00 0.00 4,973,154.80 4,973,154.80 CR Total Assets 17,099,799.97 44,303.89 44,148.17 5,396,948.18 9,387,961.57 17,099,955.69 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 3,992,411.11 3,992,411.11 0.00 2207.00 Due To Other Funds 0.00 0.00 155.72 0.00 155.72 155.72 CR 2241.00 Appropriation 11,918,272.24 CR 0.00 0.00 0.00 11,918,272.24 11,918,272.24 CR 2242.00 Expenditures 3,991,169.11 155.72 155.72 15,910,839.07 11,919,669.96 3,991,169.11 2244.00 Res For Encumbrances 10,461,000.00 OR 0.00 0.00 15,914,651.28 14,457,379.04 10,461,000.00 CR 2271.00 Fund Balance 9,172,696.84 CR 0.00 0.00 0.00 0.00 9,172,696.84 CR 2403.00 Encumbrances 10,461,000.00 0.00 0.00 14,457,379.04 3,996,379.04 10,461,000.00 Total Liabilities 17,099,799.97 CR 155.72 311.44 50,275,280.50 46,284,267.11 17,099,955.69 CR Assets 17,099,799.97 44,303.89 44,148.17 5,396,948.18 9,387,961.57 17,099,955.69 Liabilities and Fund Balance 17,099,799.97 CR 155.72 311.44 50,275,280.50 46,284,267.11 17,099,955.69 CR Total Public Access/Open Space Fund 0.00 44,459.61 44,459.61 55,672,228.68 55,672,228.68 0.00 Page:52 triaibal.rpt G/L Trial Balance Report Page:53 4/10/2023 7:19:52AM COUNTY OF HAWAII t/1/2023 through 1/31/2023 238 Budget Stabilization Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance T"I Assets 1101.01 Cash 8,025,937.94 0.00 0.00 305,322.94 0.00 8,025,937.94 1172.00 Revenue Collections 55,322.94 CR 0.00 0.00 0.00 55,322.94 55,322.94 CR 1172.30 Operating Transfers-In 250,000.00 CR 0.00 0.00 0.00 250,000.00 250,000.00 CR Total Assets 7,720,615.00 0.00 0.00 305,322.94 305,322.94 7,720,615.00 Liabilities 2271.00 Fund Balance 7,720,615.00 CR 0.00 0.00 0.00 0.00 7,720,615.00 CR Total Liabilities 7,720,615.00 CR 0.00 0.00 0.00 OM 7,720,615.00 CR Assets 7,720,615.00 0.00 0.00 305,322.94 305,322.94 7,720,615.00 Liabilities and Fund Balance 7,720,615.00 CR 0.00 0.00 0.00 0.00 7,720,615.00 CR Total Budget Stabilization Fund 0.00 0.00 0.00 305,322.94 305,322.94 0.00 Page:53 trialbal.rpt G/L Trial Balance Report Page:54 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 239 Public Access/Open Sp Maint Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,927,497.57 5,456.51 1,333.33 200,533.14 408,163.15 2,931,620.75 1130.01 Due From Other Funds 0.00 0.00 0.00 76,545.19 76,889.76 0.00 1172.00 Revenue Collections 20,465.35 CR 0.00 5,456.51 0.00 25,921.86 25,921.86 CR 1172.30 Operating Transfers-In 174,253.08 CR 0.00 0.00 22,436.46 196,689.54 174,253.08 CR Total Assets 2,732,779.14 5,456.51 6,789.84 299,514.79 707,664.31 2,731,445.81 Liabilities 2201.00 Vouchers Payable 0.00 1,333.33 1,333.33 408,163.15 408,163.15 0.00 2241.00 Appropriation 139,595.33 CR 0.00 0.00 0.00 139,595.33 139,595.33 CR 2242.00 Expenditures 406,816'19 1,333.33 0.00 547,758.48 139,608.96 408,149.52 2244.00 Res For Encumbrances 359,052.31 CR 4,533.33 58,178.97 609,064.65 882,167.27 412,697.95 CR 2271.00 Fund Balance 3,000,000.00 CR 0.00 0.00 0.00 0.00 3,000,000.00 CR 2403,00 Encumbrances 359,052.31 58,178.97 4,533.33 882,167.27 469,469.32 412,697.95 Total Liabilities 2,732,779.14 CR 65,378.96 64,045.63 2,447,153.55 2,039,004.03 2,731,445.81 CR Assets 2,732,779.14 5,456.51 6,789.84 299,514.79 707,664.31 2,731,445.81 Liabilities and Fund Balance 2,732,779.14 CR 65,378.96 64,045.63 2,447,153.55 2,039,004.03 2,731,445.81 CR Total Public Accessiopen Sp Maint Fund 0.00 70,835.47 70,835.47 2,746,668.34 2,746,668.34 0.00 Page:54 trialbal.rpt GIL Trial Balance Report Page:55 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/3112023 240 Interest Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 16,240,840.96 9,404.85 58,771.83 18,319,588.22 9,155,658.23 16,191,473.98 1172.00 Revenue Collections 36,571.37 CR 0.00 9,404.85 0.00 45,976.22 45,976.22 CR 1172.30 Operating Transfers-In 18,273,612.00 CR 0.00 0.00 0.00 18,273,612.00 18,273,612.00 CR Total Assets 2,069,342.41 CR 9,404.85 68,176.68 18,319,588.22 27,475,246.45 2,128,114.24 CR Liabilities 2201.00 Vouchers Payable 0.00 58,771.83 58,771.83 261,555.62 261,555.62 0.00 2212.00 Interest Payable 63,198.58 CR 0.00 0.00 0.00 0.00 63,198.58 CR 2242.00 Expenditures 9,096,886.40 58,771.83 0.00 9,155,658.23 0.00 9,155,658.23 2271.00 Fund Balance 6,964,345.41 CR 0.00 0.00 0.00 0.00 6,964,345.41 CR Total Liabilities 2,069,342.41 117,543.66 58,771.83 9,417,213.85 261,555.62 2,128,114.24 Assets 2,069,342.41 CR 9,404.85 68,176.68 18,319,588.22 27,475,246.45 2,128,114.24 CR Liabilities and Fund Balance 2,069,342.41 117,543.66 58,771.83 9,417,213.85 261,555.62 2,128,114.24 Total Interest Fund 0.00 126,948.51 126,948.51 27,736,802.07 27,736,802.07 0.00 Page:55 trialbal.rpt G/L Trial Balance Report Page:56 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 250 Serial Bond Redemp.Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 8,294,672.24 0.00 648,364.23 0.00 32,128,590.68 7,646,308.01 Total Assets 8,294,67224 0.00 648,364.23 0.00 32,128,590.68 7,646,308.01 Liabilities 2201.00 Vouchers Payable 0.00 648,364.23 648,364.23 2,448,132.50 2,448,132.50 0.00 2231.00 Bonds Payable 185,000.00 CR 0.00 0.00 0.00 0.00 185,000.00 CR 2242.00 Expenditures 31,480,226.45 648,364.23 0.00 32,128,590.68 0.00 32,128,590.68 2271.00 Fund Balance 36,385,526.48 CR 0.00 0.00 0.00 0.00 36,385,526.48 CR 2271.05 Fund Balance--Designated 3,204,372.21 CR 0.00 0.00 0.00 0.00 3,204,372.21 CR Total Liabilities 8,294,672.24 CR 1,296,728.46 648,364.23 34,576,723.18 2,448,132.50 7,646,308.01 CR Assets 8,294,672.24 0.00 648,364.23 0.00 32,128,590.68 7,646,308.01 Liabilities and Fund Balance 8,294,672.24 CR 1,296,728.46 648,364.23 34,576,723.18 2,448,132.50 7,646,306.01 CR Total Serial Bond Redemp.Fund 0.00 1,296,728.46 1,296,728.46 34,576,723.18 34,576,723.18 0.60 Page:56 trialbal.rpt G/L Trial Balance Report Page:57 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 285 BID 1-Kailua Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,846.96 21,196.89 3,575.13 751,476.48 733,161.42 19,468.72 1120.85 BID 1-Kailua Assessment Receivable 592,054.99 68.86 21,694.16 1,344,871.41 779,700.77 570,429.69 1130.01 Due From Other Funds 0.00 497.27 0.00 159,691.12 159,193.85 497.27 1172.00 Revenue Collections 624,931.68 CR 0.00 21,694.16 0.00 646,625.84 646,625.84 CR Total Assets 31,029.73 CR 21,763.02 46,963.45 2,256,039.01 2,318,681.88 56,230.16 CR Liabilities 2201.00 Vouchers Payable 0.00 3,575.13 3,575.13 629,104.59 629,104.59 0.00 2203.13 Due to KVBID 0.00 0.00 0.00 1,153.66 0.00 0.00 2207.00 Due to Other Funds 0.00 0.00 0.00 87.13 87.13 0.00 2242.00 Expenditures 623,084.72 3,575.13 0.00 628,459.05 1,799.20 626,659.85 2248.85 BID 1-Kailua Deterred Revenue 592,054.99 CR 21,625.30 0.00 673,069.95 1,238,240.59 570,429.69 CR Total Liabilities 31,029.73 28,775.56 3,575.13 1,931,874.38 1,869,231.51 56,230.16 Assets 31,029.73 CR 21,763.02 46,963.45 2,256,039.01 2,318,681.88 56,230.16 CR Liabilities and Fund Balance 31,029.73 28,775.56 3,575.13 1,931,874.38 1,869,231.51 56,230.16 Total BID 1-Kailua 0.00 50,538.58 50,538.58 4,187,913.39 4,187,913.39 0.00 Page:57 trialbal.rpt GIL Trial Balance Report Page:58 4/10/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 290 Park Dedication Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 61,509.68 0.00 0.00 437.62 0.00 61,509.68 1172.00 Revenue Collections 437.62 CR 0.00 0.00 0.00 437.62 437.62 CR Total Assets 61,072.06 0.00 0.00 437.62 437.62 61,072.06 Liabilities 2271.00 Fund Balance 61,072.06 CR 0.00 0.00 0.00 0.00 61,072.06 CR Total Liabilities 61,072.06 CR 0.00 0.00 0.00 0.00 61,072.06 CR Assets 61,072.06 0.00 0.00 437.62 437.62 61,072.06 Liabilities and Fund Balance 61,072.06 CR 0.00 0.00 0.00 0.00 61,072.06 CR Total Park Dedication Fund 0.00 0.00 0.00 437.62 437.62 0.00 Page:58 i trialbal.rpt GIL Trial Balance Report Page:59 4110/2023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 113112023 295 State Weight Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 1� Assets 1101.01 Cash 2,231,864.40 2,392,198.55 2,316,658.70 16,096,227.06 15,938,319.68 2,307,404.25 Total Assets 2,231,864.40 2,392,198.55 2,316,658.70 16,096,227.06 15,938,319.68 2,307,404.25 Liabilities 2201.00 Vouchers Payable 0.00 2,313,885.59 2,313,885.59 15,690,912.78 15,690,912.78 0.00 2206.00 Due To State Of HI 2,197,904.40 CR 2,300,370.70 2,376,524.55 15,801,098.01 15,963,475.06 2,274,058.25 CR 2206.20 Legal Presence Fee 103.00 CR 100.00 89.00 837.00 843.00 92.00 CR 2206.30 State ID Collections 33,857,00 CR 16,188.00 15,585.00 136,060.00 131,909.00 33,254.00 CR 2207.00 Due to Other Funds 0.00 0.00 0.00 324.67 0.00 0.00 Total Liabilities 2,231,864.40 CR 4,630,544.29 4,706,084.14 31,629,232.46 31,787,139.84 2,307,404.25 CR Assets 2,231,864.40 2,392,198.55 2,316,658.70 16,096,227.06 15,938,319.68 2,307,404.25 Liabilities and Fund Balance 2,231,864.40 CR 4,630,544.29 4,706,084.14 31,629,232.46 31,787,139.84 2,307,404.25 CR Total State Weight Tax Fund 0.00 7,022,742.84 7,022,742.84 47,725,459.52 47,725,459.52 0.00 Page:59 trialbal.rpt GIL Trial Balance Report Page:60 411012023 7:19:62AM COUNTY OF HAWAII 11112023 through 1/3112023 400 General Fixed Asset Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1162.00 Land 114,347,991.76 0.00 0.00 0.00 0.00 114,347,991.76 1163.00 Buildings&Improvements 1,177,556,362.86 0.00 0.00 0.00 0.00 1,177,556,362.86 1164.00 Machinery&Equipment 185,762,098.33 0.00 0.00 0.00 0.00 185,762,098.33 1166.00 Intangible Asset 17,674,776.20 0.00 0.00 0.00 0.00 17,674,776.20 Total Assets 1,495,341,229.15 0.00 0.00 0.00 0.00 1,495,341,229.15 Liabilities 2272.00 Invest-Gen Fixed Assets 1,495,341,229.15 CR 0.00 0.00 0.00 0.00 1,495,341,229.15 CR Total Liabilities 1,495,341,229.15 CR 0.00 0.00 0.00 0.00 1,495,341,229.15 CR Assets 1,495,341,229.15 0.00 0.00 0.00 0.00 1,495,341,229.15 Liabilities and Fund Balance 1,495,341,229.15 CR 0.00 0.00 0.00 0.00 1,495,341,229.15 CR Total General Fixed Asset 000 0.00 0.00 0.00 0.00 0.00 Page:60 trialbal.rpt G/L Trial Balance Report Page:61 4/1012023 7:19:52AM COUNTY OF HAWAII 1/1/2023 through 1/31/2023 410 General Long-Term Debt Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 1� Assets 1181.00 Amt Av In Debt Sery Fund 33,547,927.00 0.00 0.00 0.00 0.00 33,547,927.00 1182.00 Amt To Be Prov Future Yr 406,811,050.00 0.00 0.00 0.00 0.00 406,811,050.00 Total Assets 440,358,977.00 0.00 0.00 0.00 0.00 440,358,977.00 Liabilities 2231.67 SRF Loans Payable 46,791,175.00 CR 0.00 0.00 0.00 0.00 46,791,175.00 CR 2231.83 Pub Impr Bond 2008A 114,155.00 CR 0.00 0.00 0.00 0.00 114,155.00 CR 2231.86 Gen Oblig Bonds 13A,B,C 11,300,000.00 CR 0.00 0.00 0.00 0.00 11,300,000.00 CR 2231.87 Pub Impr Bond 13 A 1,007,647.00 CR 0.00 0.00 0.00 0.00 1,007,647.00 CR 2231.88 2016 A,B,C,D,E,F 178,480,000.00 CR OM 0.00 0.00 0.00 178,480,000.00 CR 2231.89 2017 A,B,C,D,E 119,060,000.00 CR 0.00 0.00 0.00 0.00 119,060,000.00 CR 2231.92 2020 Pub Impr Bond(ID 20) 2,437,000.00 CR 0.00 0.00 0.00 0.00 2,437,000.00 CR 2231.93 2020 Pub Impr Bond(County) 3,699,000.00 CR 0.00 0.00 0.00 0.00 3,699,000.00 CR 2231.94 2020 A,B,C,D 73,365,000.00 CR 0.00 0.00 0.00 0.00 73,365,000.00 CR 2231.95 2022 PIB 4,105,000.00 CR 0.00 0.00 0.00 0.00 4,105,000.00 CR Total Liabilities 440,358,977.00 CR 0.00 0.00 0.00 0.00 440,358,977.00 CR Assets 440,358,977.00 0.00 0.00 0.00 0.00 440,358,977.00 Liabilities and Fund Balance 440,358,977.00 CR 0.00 0.00 0.00 0.00 440,358,977.00 CR Total General Long-Term Debt 0.00 0.00 0.00 0.00 0.00 0.00 Page:61 -i THIS PAGE INTENTIONALLY LEFT BLANK