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HomeMy WebLinkAboutCOM 0014.008 2022-2024 Mitchell D.Roth Deanna S. Salto Mayor �o���� ,r Director P ji ®# Diane Nakagawa +r': a:N Deputy Director �rg•0F'Nr� County of Hawai`i Finance Department 25 Aupuni Street,Suite 2103 • Hilo,Hawaii 96720 (808)961-8234 • Fax(808)961-8569 April 11, 2023 #. Heather Kimball, Council Chair And Members of the Hawaii County Council County of Hawaii ra 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 February 28, 2023 Pursuant to County Charter Section 6-6.3(h),the attached Monthly Budget Status Report for the month ended February 28, 2023 is submitted for your reference. Should you need further information, please contact Kay Oshiro at (808) 961-8425 or kay.oshiroghawaiicounty.gov. 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; "Our County" then "Council Records" then navigating to the dac-went. Comm. No. Ref. To:_ Hawaii County is an Equal Opportunity Employer and Provider Ref. l3ate.iAPR 1 1 2073 3 1 I 3 I I I 5 I I 3 I y H o � f�.4 sem'' •,a ct 00 O ,krr W y M ^ M #� C70 nOnOG) cn � � C) t-4 OPIno000wWnInv, +;s ro o w ro a o ro ro ro y ro ro ro o rn ro o ro ro ro y ro ro o � � o two ° � 'C aoa � wro � z � ry' •... r, �' w. � ^" ts. �. � � Cro ro �" ro '�' �', p n o ro o ro o w ro ro e sw w w a n rn o ro w ro ro w ° ° o a rn o °� t=i ° o P= ro rn � o. 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punj pue sa!3i1!ge!-1 Le oo0'£4b'99 B£'9LS'tr99'£L 93'OLS'SL£'L6 09'019'LL9'6L Z8'btr£'LS6'bt 66'SZtr'L90'OL slassv d0 21'00Z'£t11'99 L£'4trtr'trEZ'LZL £tr'6b4'8Z9'£OL 95"940'OStr'9 9£-3LZ'490'0L d0 66'9Z7'L90'OL sa1111!ge!l !elol 40'4E9'0SO'L 9L£L L'£L9'9 08'10L'£9s'EL 95'961.'41.VL 88'940'LZ9 9LZ89'L£8'1 saOueagwnoug 00'£04Z (penuquo0) sa!I!!!geri ague;eg sJIPGJO GIA spgaa GIA ippa10 ipgaa aouete8 .tagwnN lun000V 6uluur6ag ..a punj AeM46!H OZO £ZOZt9Z/Z 46noLg1£ZOZIL lZ IIVMVH jO AlNI100 wVCtr:tZ:t £ZOZ(o Nb 9:86ed liodaa eoue!eg leul UJ ldriegle!L; trialbal.rpt G/L Trial Balance Report Page:7 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 Assets 117,256,830.54 189,565.95 7,569,003.00 139,467,832.15 99,421,816.56 109,877,393.49 Liabilities and Fund Balance 117,256,830.54 CR 10,243,454.68 2,864,017.63 71,944,347.81 111,990,363.40 109,877,393.49 CR JJ Total General Excise Tax Fund 0.00 10,433,020.63 10,433,020.63 211,412,179.96 211,412,179.96 0.00 1� Page:7 trialbal.rpt G/L Trial Balance Report Page:8 4110/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 13,575,48264 1,261,149.23 1,419,831.52 11,200,051.08 11,190,26928 13,416,805.35 1101.02 Imprest Fund 400.00 0.00 0.00 0.00 0.00 400.00 1115.70 Sewer Charges Receivable 4,141,269.51 CR 71,291.18 1,115,398.93 3,357,382.99 11,703,389.14 5,185,377.26 CR 1115.78 Allow For Doubtful Accts 909,685.23 CR 0.00 0.00 0.00 0.00 909,685.23 CR 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 8,727,903.98 CR 2,087.20 1,205,913.69 310,327.50 10,242,057,97 9,931,730.47 CR Total Assets 21,844,644.57 1,334,527.61 3,741,144.14 36,684,157.63 33,454,576.15 19,438,028.04 Liabilities 2201.00 Vouchers Payable 1,378.65 759,372.38 759,372.38 4,923,637.20 4,922,258.55 1,378.65 2207.00 Due To Other Funds 1,255.50 CR 0.00 1,143.50 647,589.59 12,820.71 2,399.00 CR 2207.10 Due To Other Funds-Health Benefits 18,792.00 CR 38,493.03 38,703.09 318,048.23 337,050.29 19,002.06 CR 2207.15 Due To Other Funds-Employer FICA 14,047.38 CR 28,768.57 28,751.45 236,074.77 250,105.03 14,030.26 CR 2207.17 Due to Oth Fds-Retiremt Ben 43,251.44 CR 88,842.85 88,821.77 753,615.20 796,845.56 43,230.36 CR 2207.20 Due To Other Funds-Sal&Wages 118,922.74 CR 348,747.16 352,380.54 2,848,651.27 2,971,207.39 122,556.12 CR 2207.25 Due to Other Funds-Deductions 70,591.97 CR 148,087.00 147,590.30 1,283,980.80 1,354,076.07 70,095.27 CR 2209.20 Hlth Ben&Employee Dad Payable 1,378.65 CR 0.00 0.00 399,297.59 400,676.24 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 8,258,396.45 1,448,796.97 99,129.59 14,781,841.03 5,173,777.20 9,608,063.83 2244.00 Res For Encumbrances 4,102,062.81 CR 272,287,58 230,528.13 5,335,057.03 5,279,404.80 4,060,303.36 CR 2248.70 Sewer Deferred Revenue 5,300,226.03 1,063,488.39 2,087.20 11,178,587.46 2,566,016.58 6,361,627.22 Page:8 trialbal.rpt G/L Trial Balance Report Page:9 4/1012023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.00 Fund Balance 2,431,478.94 OR 0.00 0.00 0.00 0.00 2,431,478.94 OR 2271.19 Fund Bal Desig Future Yr 3,974,215.00 OR 0.00 0.00 0.00 0.00 3,974,215.00 CR 2271.21 Fund Bal Desig Eqpt Repl 2,674,488.56 OR 0.00 0.00 0.00 0.00 2,674,488.56 OR 2273.00 Fdbal Desig Imprest/PC 400.00 CR 0.00 0.00 0.00 0.00 400.00 CR 2403.00 Encumbrances 4,102,062.81 230,528.13 272,287.58 5,279,404.80 1,219,101.44 4,060,303.36 Total Liabilities 21,844,644.57 OR 4,427,412.06 2,020,795.53 48,230,784.97 51,460,366.45 19,438,028.04 OR Assets 21,844,644.57 1,334,527.61 3,741,144.14 36,684,157.63 33,454,576.15 19,438,028.04 Liabilities and Fund Balance 21,844,644.57 OR 4,427,412.06 2,020,795.53 48,230,784.97 51,460,366.45 19,438,028.04 CR Total Sewer Fund 0.00 5,761,939.67 5,761,939.67 84,914,942.60 84,914,942.60 0.00 Page:9 trialbal.rpt G/L Trial Balance Report Page:10 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 035 ST Vacation Rental Enforcement Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,467,229.17 31,500.00 59,204.53 254,492.35 387,994.67 1,439,524.64 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 192,250.00 OR 18,750.00 31,500.00 33,270.00 238,270.00 205,000.00 OR Total Assets 1,881,247.17 50,250.00 90,704.53 894,030.35 629,717.43 1,840,792.64 Liabilities 2201.00 Vouchers Payable 0.00 3,506.72 3,506.72 39,919.35 39,919.35 0.00 2207.10 Due To Other Funds-Health Benefits 2,385.95 OR 4,771.90 4,771.90 39,468.30 41,854.25 2,385.95 CR 2207.15 Due To Other Funds-Employer FICA 872.96 CR 1,772.45 1,795.81 16,734.19 17,630.51 896.32 OR 2207.17 Due to Oth Fds-Retiremt Ben 2,901.70 OR 5,875.71 5,883.44 54,424.64 57,334.07 2,909.43 CR 2207.20 Due To Other Funds-Sal&Wages 7,460.06 CR 21,287.55 21,676.46 195,476.84 203,345.81 7,868.97 CR 2207.25 Due to Other Funds-Deductions 4,610.34 OR 9,073.74 8,990.28 89,476.01 94,002.89 4,526.88 OR 2209.20 Hlth Ben&Employee Dad Payable 0.00 0.00 0.00 28,007.78 28,007.78 0.00 2241.00 Appropriation 622,019.32 OR 0.00 0.00 0.00 622,019.32 622,019.32 OR 2242.00 Expenditures 319,751.56 45,763.19 4,972.12 448,874.00 88,331.37 360,542.63 2244.00 Res For Encumbrances 34,561.32 OR 3,135.00 0.00 37,772.64 53,447.64 31,426.32 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 OR 0.00 0.00 0.00 0.00 100,018.00 CR 2403.00 Encumbrances 34,561.32 0.00 3,135.00 53,447.64 22,021.32 31,426.32 Total Liabilities 1,881,247.17 OR 95,186.26 54,731.73 1,003,601.39 1,267,914.31 1,840,792.64 OR Page:10 trialbal.rpt G/L Trial Balance Report Page:11 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 Assets 1,881,247.17 50,250.00 90,704.53 894,030.35 629,71743 1,840,792.64 Liabilities and Fund Balance 1,881,247.17 CR 95,186.26 54,731.73 1,003,601.39 1,267,914.31 1,840,792.64 CR Total ST Vacation Rental Enforcement Fund 0.00 145,436.26 145,43626 1,897,631.74 1,897,631.74 0.00 Page:11 trialbal.rpt G/L Trial Balance Report Page:12 4/10/2023 7:21:44AM COUNTY OF HAWAII 21112023 through 2/28/2023 040 Parking Meter Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 344,780.33 864.50 0.00 7,381.00 0.00 345,644.83 1172.00 Revenue Collections 6,516.50 CR 0.00 864.50 0.00 7,381.00 7,381_00 CR Total Assets 338,263.83 864.50 864.50 7,381.00 7,381.00 338,263.83 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 338,263.83 864.50 864.50 7,381.00 7,381.00 338,263.83 Liabilities and Fund Balance 338,263.83 CR 0.00 0.00 0.00 0.00 338,263.83 CR Total Parking Meter Fund 0.00 864.50 864.50 7,381.00 7,381.00 0.00 Page:12 I G 1 trialbal.rpt G/L Trial Balance Report Page:93 4110!2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 050 Cemetery Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 125,965.98 500.00 0.00 5,000.00 2,375.00 126,465.98 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 CR 0.00 500.00 0.00 5,000.00 5,000.00 CR Total Assets 131,465.98 500.00 500.00 15,000.00 7,375.00 131,465.98 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 CR 0.00 0.00 0.00 60,500.00 60,500,00 CR 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 CR 0.00 0.00 52,875.00 53,000.00 50,625.00 CR 2271.00 Fund Balance 73,340.98 CR 0.00 0.00 0.00 0.00 73,340.98 CR 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 131,465.98 500.00 500.00 15,000.00 7,375.00 131,465.98 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 OM 500.00 500.00 176,125.40 176,125.00 0.00 Page:13 trialbal.rpt G/L Trial Balance Report Page:14 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 060 Bikeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 537,288.64 7,390.00 11,745.88 32,877.00 68,118.37 532,932.76 1171.00 Estimated Revenues 199,000.00 0.00 0.00 199,000.00 0.00 199,000.00 1172.00 Revenue Collections 25,487.00 CR 0.00 7,390.00 0.00 32,877.00 32,877.00 CR Total Assets 710,801.64 7,390.00 19,135.88 231,877.00 100,995.37 699,055.76 Liabilities 2201.00 Vouchers Payable 0.00 11,745.88 11,745.88 68,118.37 68,118.37 0.00 2241.00 Appropriation 221,165.03 CR 0.00 0.00 0.00 221,165.03 221,165.03 CR 2242.00 Expenditures 56,372.49 11,745.88 0.00 90,283.40 22,165.03 68,118.37 2244.00 Res For Encumbrances 22,134.27 CR 10,961.00 0.00 69,117.79 58,126.03 11,173.27 CR 2271.00 Fund Balance 393,009.10 CR 0.00 0.00 0.00 0.00 393,009.10 CR 2271.19 Fund Bal Desig Future Yr 153,000.00 CR 0.00 0.00 0.00 0.00 153,000.00 CR 2403.00 Encumbrances 22,134.27 0.00 10,961.00 58,126.03 46,952.76 11,173.27 Total Liabilities 710,801.64 CR 34,452.76 22,706.88 285,645.59 416,527.22 699,055.76 CR Assets 710,801.64 7,390.00 19,135.88 231,877.00 100,995.37 699,055.76 Liabilities and Fund Balance 710,801.64 CR 34,452.76 22,706.88 285,645.59 416,52222 699,055.76 CR Total Bikeway Fund O.00 41,842.76 41,842.76 517,522.59 517,522.59 0.00 Page:14 i I trialbaLrpt G!L Trial Balance Report Page:15 4!10!2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 065 Wkforce Innov&Opport Act Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 126,199.93 CR 80,889.61 81,389.65 1,131,152.89 787,293.06 126,699.97 CR 1127.00 Other Receivables 38,993.66 0.00 0.00 0.00 0.00 38,993.66 1133.00 Fed Grants Receivable 1,645,472.45 0.00 80,889.61 0.00 1,131,152.89 1,564,582.84 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 80,889.61 80,889.61 1,131,152.89 1,131,152.89 0.00 Total Assets 3,205,603.18 161,77922 243,168.87 3,909,642.78 3,049,598.84 3,124,213.53 Liabilities 2201.00 Vouchers Payable 0.00 63,770.65 63,770.65 595,637.90 595,637.90 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 672,658.04 81,389.65 0.00 2,984,971.91 2,230,924.22 754,047.69 2244.00 Res For Encumbrances 995,778.95 CR 63,770.65 0.00 3,529,840.14 2,230,924.22 932,008.30 CR 2403.00 Encumbrances 995,778.95 0.00 63,770.65 2,230,924.22 1,298,915.92 932,008.30 Total Liabilities 3,205,603.18 CR 208,930.95 127,541.30 9,374,619.54 10,234,663.48 3,124,213.53 CR Assets 3,205,663.18 161,779.22 243,168.87 3,909,642.78 3,049,598.84 3,124,213.53 Liabilities and Fund Balance 3,205,603.18 CR 208,930.95 127,541.30 9,374,819.54 10,234,663.48 3,124,213.53 CR Total Wkforce Innov&Opport Act Fund 0.00 370,710.17 370,710.17 13,284,262.32 13,284,262.32 0.00 Page:15 trialbal.rpt G!L Trial Balance Report Page:16 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 070 Beautification Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 232,094.69 16,322.00 3,251.87 143,851.00 192,724.98 245,164.82 1171.00 Estimated Revenues 252,950.00 0.00 0.00 252,950.00 0.00 252,950.00 1172.00 Revenue Collections 125,585.00 CR 103.00 16,322.00 2,047.00 143,851.00 141,804.00 CR Total Assets 359,459.69 16,425.00 19,573.87 398,848.00 336,575.98 356,310.82 Liabilities 2201.00 Vouchers Payable 0.00 3,149.87 3,149.87 73,961.72 73,961.72 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 70,799.85 3,148.87 0.00 120,139.65 46,190.93 73,948.72 2244.00 Res For Encumbrances 17,000.00 CR 1,820.00 13,376.44 104,666.69 87,032.20 28,556.44 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 17,000.00 13,376.44 1,820.00 87,032.20 58,475.76 28,556.44 Total Liabilities 359,459.69 CR 21,495.18 18,346.31 531,704.35 593,976.37 356,310.82 CR Assets 359,459.69 16,425.60 19,573.87 398,848.00 336,575.98 356,310.82 Liabilities and Fund Balance 359,459.69 CR 21,495.18 18,346.31 531,704.35 593,976.37 356,310.82 CR Total Beautification Fund 0.00 37,920.18 37,920.18 930,552.35 930,552.35 0.00 Page:16 trialbal.rpt G/L Trial Balance Report Page:17 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 075 Vehicle Disposal Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 10,041,05197 198,911.10 405,612.60 1,762,485.05 2,704,576.77 9,834,349.57 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 1,535,450.19 CR 1,236.00 198,911.10 24,720.25 1,757,845.54 1,733,125.29 CR Total Assets 16,037,943.88 200,147,10 604,523.70 9,319,548.30 4,462,703.89 15,633,567.28 Liabilities 2201.00 Vouchers Payable 0.00 74,912.93 74,912.93 1,355,800.19 1,355,800.19 0.00 2207.00 Due To Other Funds 178.50 CR 0.00 200.50 924,374.00 4,055.86 379.00 CR 2207.10 Due To Other Funds-Health Benefits 445.77 CR 891.54 891.54 6,293,49 6,739.26 445.77 CR 2207.15 Due To Other Funds-Employer FICA 259.67 CR 521.42 535.34 4,026.94 4,300.53 273.59 OR 2207.17 Due to Oth Fds-Retirement Ben 805.44 CR 1,610.88 1,621.19 11,363.58 12,179.33 815.75 OR 2207.20 Due To Other Funds-Sal&Wages 2,096.90 CR 4,991.05 5,120.31 42,130.17 44,356.33 2,226.16 CR 2207.25 Due to Other Funds-Deductions 1,450.55 CR 2,908.55 2,961.33 22,498.51 24,001.84 1,503.33 OR 2209.20 Hlth Ben&Employee Ded Payable 0.00 0.00 0.00 7,039.86 7,039.86 0.00 2241.00 Appropriation 7,590,873.00 OR 0.00 0.00 0.00 7,590,873.00 7,590,873.00 OR 2242.00 Expenditures 1,355,661.68 405,472.04 688.67 1,834,104.77 73,659.72 1,760,445.05 2244.00 Res For Encumbrances 1,036,468.91 OR 0.00 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 1,036,468.91 0.00 0.00 1,108,570.63 72,101.72 1,036,468.91 Total Liabilities 16,037,943.88 OR 491,308.41 86,931.81 5,446,833.86 10,303,678.27 15,633,567.28 OR Page:17 trialbal.rpt G/L Trial Balance Report Page:18 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2128/2023 Assets 16,037,943.88 200,147.10 604,523.70 9,319,548.30 4,462,703.89 15,633,567.28 Liabilities and Fund Balance 16,037,943.88 OR 491,308.41 86,931.81 5,446,833.86 10,303,678.27 15,633,56228 OR Total Vehicle Disposal Fund 0.00 691,455.51 691,455.51 14,766,382.16 14,766,382.16 0.00 Page:18 3 trialbal.rpt G/L Trial Balance Report Page:19 4/1012023 7:21:44AM COUNTY OF HAWAII 211/2023 through 2/28/2023 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance { Assets 1101.01 Cash 5,928,490.23 CR 1,230,652.53 2,987,479.36 10,186,586.80 24,671,173.21 7,685,317.06 CR 1101.02 Imprest Fund 250.00 0.00 0.00 0.00 0.00 250.00 1115.40 Landfill Fees Receivable 1,822,452.19 1,035,867.26 1,209,438.33 12,252,594.28 11,811,626.40 1,648,881.12 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 7,570,121.52 CR 0.00 1,213,555.23 805,744.30 9,589,421.05 8,783,676.75 CR Total Assets 32,530,646.08 2,266,519.79 5,410,472.92 67,339,932.00 47,020,887.95 29,386,692.95 Liabilities 2201.00 Vouchers Payable 0.00 1,891,977.37 1,891,977.37 14,760,089.20 14,760,089.20 0.00 2207.00 Due To Other Funds 1,604.00 CR 0.00 58,141.74 1,047,203.87 131,927.15 59,745.74 CR 2207.10 Due To Other Funds-Health Benefits 39,907.40 CR 79,258.59 78,687.25 690,509.70 729,845.76 39,336.06 CR 2207.15 Due To Other Funds-Employer FICA 25,206.18 CR 51,527.16 55,050.72 443,442.06 472,171.80 28,729.74 CR 2207.17 Due to Oth Fds-Retiremt Ben 74,857.36 CR 150,007.03 148,363.23 1,316,333.96 1,389,547.52 73,213.56 CR 2207.20 Due To Other Funds-Sal&Wages 212,843.24 CR 643,903.14 654,674.41 5,659,651.80 5,883,266.31 223,614.51 CR 2207.25 Due to Other Funds-Deductions 139,810.31 CR 290,574.79 322,944.11 2,541,474.45 2,713,654.08 172,179.63 CR 2209.20 Hlth Ben&Employee Ded Payable 2,116.45 CR 0,00 0.00 739,559.19 741,675.64 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 20,765,192.25 3,265,157.72 192,184.91 30,018,881.76 6,180,716.70 23,838,165.06 2244.00 Res For Encumbrances 12,759,101.50 CR 1,483,496.19 0.00 14,900,276.96 22,263,168.42 11,275,605.31 CR Page:19 trialbal.rpt G/L Trial Balance Report Page:20 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2248.40 Landfill Deferred Rev 1,750,287.94 CR 1,209,152.63 1,035,581.56 11,772,558.15 12,213,526.03 1,576,716.87 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 12,759,101.50 0.00 1,483,496.19 22,263,168.42 10,987,563.11 11,275,605.31 Total Liabilities 32,530,646.08 CR 9,065,054.62 5,921,101.49 106,153,149.52 126,472,19357 29,386,692.95 CR Assets 32,530,646.08 2,266,519.79 5,410,472.92 67,339,932.00 47,020,887.95 29,386,69295 Liabilities and Fund Balance 32,530,646.08 CR 9,065,054.62 5,921,101.49 106,153,149.52 126,472,193.57 29,386,692.95 CR Total Solid Waste Fund 0.00 11,331,574.41 11,331,574.41 173,493,081.52 173,493,081.52 0.00 Page:20 trialbal.rpt G/L Trial Balance Report Page:21 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 090 Golf Course Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 1� Assets 1101.01 Cash 124,013.50 OR 490,167.50 162,744.30 1,119,396.25 1,214,562.31 203,409.70 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 Mo 1,665,680.00 1172.00 Revenue Collections 578,617.00 OR 31,735.00 490,167.50 51,036.00 1,088,085.50 1,037,049.50 OR Total Assets 965,049.50 521,90250 652,911.80 2,836,112.25 2,303,649.81 834,040.20 Liabilities 2201.00 Vouchers Payable 0.00 18,832.06 18,832.06 209,840.11 209,840.11 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 OR 10,281.52 10,281.52 90,787.91 95,928.67 5,140.76 OR 2207.15 Due To Other Funds-Employer FICA 2,685.30 OR 5,662.46 5,749.09 53,470.04 56,241.97 2,771.93 OR 2207.17 Due to Oth Fds-Retiremt Ben 8,631.30 OR 17,623.95 17,614.19 159,393.15 168,014.69 8,621.54 OR 2207.20 Due To Other Funds-Sal&Wages 23,622.29 OR 68,717.15 69,696.78 633,489.72 658,091.64 24,601.92 CR 2207.25 Due to Other Funds-Deductions 13,462.93 OR 28,834.30 28,986.97 293,689.77 307,305.37 13,615.60 OR 2209,20 Hlth Ben&Employee Ded Payable 0.00 0.00 0.00 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 OR 2242.00 Expenditures 1,055,634.59 146,596.53 14,378.06 1,403,204.41 215,351.35 1,187,853.06 2244.00 Res For Encumbrances 2,408.09 OR 2,406.62 4,622.84 27,453.33 32,077.64 4,624.31 OR 2271.00 Fund Balance 299,461.51 OR 0.00 0.00 0.00 0.00 299,461.51 OR 2273.00 Fdbal Desig Imprest/PC 2,000.00 OR 0.00 0.00 0.00 0.00 2,000.00 OR 2403.00 Encumbrances 2,408.09 4,622.84 2,406.62 32,077.64 27,453.33 4,624.31 Total Liabilities 965,049.50 CR 303,577.43 172,568.13 2,985,495.99 3,517,958.43 834,040.20 CR Page:21 trialbal.rpt G/L Trial Balance Report Page:22 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 Assets 965,049.50 521,902.50 652,911.80 2,836,112.25 2,303,649.81 834,040.20 Liabilities and Fund Balance 965,049.50 CR 303,577.43 172,568.13 2,985,495.99 3,517,958.43 834,040.20 CR Total Golf Course Fund 0.00 825,479.93 825,479.93 5,821,608.24 5,821,608.24 0.00 Page:22 trialbal.rpt G/L Trial Balance Report Page:23 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/112023 through 2/2812023 095 Geotherm Reloc&Community Benefits Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 5,081,729.05 97,562.02 33,480.00 615,98327 165,240.00 5,145,811.07 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 97,562.02 293,212.91 909,196.18 615,983.27 OR Total Assets 6,156,520.71 97,562.02 131,042.02 2,502,409.09 1,367,649.09 6,123,040.71 Liabilities 2201.00 Vouchers Payable 0.00 33,480.00 33,480.00 165,240.00 165,240.00 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 OR 2242.00 Expenditures 131,760.00 33,480.00 0.00 165,240.00 0.00 165,240.00 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 CR 0.00 0.00 0.00 0.00 1,000,000.00 CR Total Liabilities 6,156,520.71 CR 66,960.00 33,480.00 690,480.00 1,825,240.00 6,123,040.71 CR Assets 6,156,520.71 97,562.02 131,042.02 2,502,409.09 1,367,649.09 6,123,040.71 Liabilities and Fund Balance 6,156,520.71 CR 66,960.00 33,480.00 690,480.00 1,825,240.60 6,123,040.71 CR Total Geotherm Reloc&Community Benefits 0.00 164,522.02 164,522.02 3,192,869.09 3,192,889.09 0.00 Page:23 trialbal,rpt G/L Trial Balance Report Page:24 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 212812023 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 72,335,615.03 2,690,395.95 5,704,377.72 48,046,982.56 52,837,565.95 69,321,633.26 1127.10 Private Contribution Ree 599,577.48 85 471.65 0.00 85,471.65 63,398.92 685,049.13 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 80,261,998.70 0.00 848,597.07 54,590,877.00 6,839,273.12 79,413,401.63 1171.00 Estimated Revenue 0.00 6,318,208.53 6,318,208.53 89,644,829.70 89,644,829.70 0.00 1172.90 Sundry Revenues 602.55 CR 0.00 0.00 0.00 602.55 602.55 CR Total Assets 920,647,296.13 9,094,076.13 12,871,183.32 192,3E5,137.88 180,366,083.11 916,876,188.94 Liabilities 2201.00 Vouchers Payable 0.00 5,748,031.30 5,748,031.30 56,672,921.62 56,672,921.62 0.00 2207.00 Due To Other Funds 219,974.05 CR 17,411.18 26,754.85 407,018.39 98,435.07 229,317.72 CR 2214.01 Advance Pmts Received 446,192.85 CR 0.00 0.00 0.00 85,471.65 446,192.85 CR 2214.38 Hokulia Settlement Payable 26,333.12 CR 0.00 67.97 0.00 574.83 26,401.09 CR 2231.30 Unallot Approp Bond Ord 07-120 41,036.61 OR 0.00 0.00 0.00 0.00 41,036.61 OR 2231.31 Unallot Approp Bond 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 CR 0.00 0.00 0.00 0.00 493,038.41 CR 2231.35 Unallot Approp Bond Ord 11-40 14,113,627.10 CR 0,00 0.00 0.00 0.00 14,113,627.10 CR 2231.37 Unallot Approp Bond Ord 12-150 20,261,839.05 CR 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 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aouelea aagwnNlun000y `w' 6uluw6ag mnlso/mmpM euo)l SZL £ZOZISZ/Z 46naq;£ZOZ/t/Z IIVMVH JO AlNt;OO WVt7VLZ:L £ZOZIOL/4 6Z:a6ed uoday aouelea lelal UO tda'legle!jl trialbai.rpt G/L Trial Balance Report Page:31 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 129 ID 20--Lono Kona Subdivision Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 589,545.91 5,198.14 0.00 150,215.74 95,048.95 594,744.05 1121.80 Special Assessment Receivable 12,064.00 5,489.95 4,016.80 146,325.23 144,288.10 13,537.15 Total Assets 601,609.91 10,688.09 4,616.80 296,540.97 239,337.05 608,281.20 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.Bands 587,599.26 CR 0.00 5,198.14 72,753.70 150,215.74 592,797.40 CR 2248.80 Deferred Special Assessment 12,064.00 CR 4,016.80 5,489.95 144,288.10 146,325.23 13,537.15 CR 'i Total Liabilities 601,609.91 CR 4,016.80 10,688.09 239,337.05 296,540.97 608,281.20 CR 's Assets 601,609.91 10,688.09 4,016.80 296,540.97 239,337.05 608,281.20 Liabilities and Fund Balance 607,609.91 CR 4,016.80 10,688.09 239,337.05 296,540.97 606,281.20 CR - Total ID 20-Lono Kona Subdivision 0.00 14,704.89 14,704.89 535,878.02 535,878.02 0.00 Page:31 trialbal.rpt G/L Trial Balance Report Page:32 4/1012023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 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 419,29258 0.00 0.00 2,983.11 0.00 419,292.58 Liabilities and Fund Balance 419.29258 CR 0.00 Mo 0.60 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:32 i trialbahrpt G1L Trial Balance Report Page:33 4/10/2023 7:21:44AM COUNTY OF HAWAII 2i 112023 through 2/28/2023 140 Sewer Connection Reserve Fund Beginning AccountNumber 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 OR 0.00 0.00 0.00 0.00 200,000.00 OR Total Liabilities 200,000.00 OR 0.00 0.00 0.00 0.00 200,000.00 OR Assets 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Liabilities and Fund Balance 200,000.00 OR 0.00 0.00 0.00 0.00 200,000.00 OR Total Sewer Connection Reserve Fund 0.00 0.00 0.00 0.00 0.00 0.00 Page:33 trialbal.rpt GIL Trial Balance Report Page:34 4/10/2023 7:21:44AM COUNTY OF HAWAII 2!1/2023 through 2/28/2023 141 Sewer Loan Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 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 OR 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 OR Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities and Fund Balance 100,000.00 OR 0.00 0.00 0.00 0.00 100,000.00 OR Total Sewer Loan Fund 0.00 0.00 0.00 0.00 0.00 0.00 Page:34 triaibal.rpt G/L Trial Balance Report Page:35 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance !� Assets 1101.01 Cash 25,114,796.47 2,391,780.28 2,733,061.31 39,607,954.93 26,306,232.70 24,773,515.44 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.20 Cash-Hsg Prof 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 Proj 90,165.87 0.00 0.00 0-00 0.00 90,165.87 1125.15 Allow for Doubtful Accts-Hsg Proj 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 Rec 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 2,000,000.00 0.00 59,208,172.00 0.00 59,208,172.00 1172.00 Revenue Collections 36,461,503.53 CR 3,389.49 2,346,508.73 20,144.89 38,824,767.66 38,804,622.77 CR Total Assets 59,886,561.34 4,395,169.77 5,079,570.04 98,836,271.82 65,318,835.32 59,202,161.07 Liabilities 2201.00 Vouchers Payable 0.00 2,251,367.28 2,251,367.28- 22,663,741.32 22,663,741.32 0.00 2207.00 Due To Other Funds 223.75 CR 0.00 204.75 15,775.26 2,168.00 428.50 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 17,754.02 CR 35,782.99 36,528.87 312,293.39 330,793.29 18,499.90 CR 2207.15 Due To Other Funds-Employer FICA 11,733.35 CR 24,534.40 24,977.78 198,991.34 211,168.07 12,176.73 CR Page:35 trialbal.rpt G/L Trial Balance Report Page:36 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 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 36,191.73 CR 74,934.03 77,377.67 634,666.92 673,302.29 38,635.37 CR 2207.20 Due To Other Funds-Sal&Wages 99,221.07 CR 267,718.22 271,581.87 2,250,772.39 2,353,85T 11 103,084.72 CR 2207.25 Due to Other Funds-Deductions 61,841.97 CR 128,862.65 131,104.76 1,061,250.92 1,125,335.00 64,084.08 CR 2209.20 Hlth Ben&Employee Ded Payable 2.06 CR 0.00 0.00 317,310.34 317,312.40 2.06 CR 2213.01 Security Dep Payable-Hsg Proj 93,325.00 CR 0.00 0.00 0.00 0.00 93,325.00 CR 2213.30 Fern Self Suff Pgm Dep Pay 225,479.02 CR 0.00 11,450.63 172,663.04 76,733.54 236,929.65 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 2,000,000.00 0.00 81,756,850.93 81,756,850.93 CR 2242.00 Expenditures 22,969,919.45 2,811,037.67 105,243.36 49,743,108.56 24,067,394.80 25,675,713.76 2244.00 Res For Encumbrances 2,719,397.20 CR 55,146.08 51,077.40 54,852,286.48 35,018,936.07 2,715,328.52 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 0.00 530,013.53 CR 2271.52 Fund Balance-Hsg Proj 829,929.12 CR 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 Imprest/PC-Hsg Proj 600.00 CR 0.00 0.00 0.00 0.00 600.00 CR 2403.00 Encumbrances 2,719,39720 51,077.40 55,146.08 35,018,936.07 32,303,607.55 2,715,328.52 Total Liabilities 59,886,561.34 CR 5,700,460.72 5,016,060.45 167,383,763.87 200,901,200.37 59,202,161.07 CR Page:36 i I i trialbal.rpt G/L Trial Balance Report Page:37 7 4/1012023 7:21:44AM COUNTY OF HAWAII j 211/2023 through 2/28/2023 i Assets 59,886,561.34 4,395,169.77 5,079,570.04 98,836,271.82 65,318,835.32 59,202,161.07 �}1 Liabilities and Fund Balance 59,886,561.34 CR 5,700,460.72 5,016,060.45 167,383,763.87 200,901,200.37 59,202,161.07 CR V Total Office Of Housing Fund 0.00 10,095,630.49 10,095,630.49 266,220,035.69 266,220,035.69 0.00 'i Page:37 trialbaLrpt GfL Trial Balance Report Page:38 4/10/2023 7:21:44AM COUNTY OF HAWAII 21112023 through 2128/2023 154 Cty Hang Revolving Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,024,809.31 17,088.57 2,701.09 17,938.31 127,553.72 1,039,196.79 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1172.00 Revenue Collections 849.74 CR 0.00 108.15 0.00 957.89 957.89 CR Total Assets 1,024,059.57 17,088.57 2,809.24 17,938.31 128,511.61 1,038,338.90 Liabilities 2201.00 Vouchers Payable 0.00 2,246.07 2,246.07 96,597.09 96,597.09 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 120,519.45 2,701.09 16,980.42 1,155,915.00 1,049,674.88 106,240.12 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 ImpresUPC 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2403.00 Encumbrances 19,881.50 0.00 0.00 1,032,694.46 1,012,812.96 19,881.50 Total Liabilities 1,024,059.57 CR 4,947.16 19,226.49 4,335,047.15 4,224,473.85 1,038,338.90 CR Assets 1,024,059.57 17,088.57 2,809.24 17,938.31 128,511.61 1,038,338.90 Liabilities and Fund Balance 1,024,059.57 CR 4,947.16 19,226.49 4,335,047.15 4,224,473.85 1,038,338.90 CR Total Cry Hsng Revolving Fund 0.00 22,035.73 22,035.73 4,352,985.46 4,352,985.46 0.00 Page:38 trialbal.rpt GIL Trial Balance Report Page:39 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/112023 through 2/26/2023 156 Kulaimano Eldly Hsg Fund Itt Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 658,319.81 50.54 8,634.50 73,359.40 178,342.08 649,735.85 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 7162.00 Land 250,000.00 0.00 0.00 0.00 0.00 250,000.00 1163.02 Grind&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 OR 0.00 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 37,495.86 OR 0.00 15.21 8,756.00 46,267.07 37,511.07 CR Total Assets 3,762,365.54 50.54 8,649.71 1,049,593x0 224,609.15 3,753,766.37 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 o.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 i 2241.00 Appropriation 988,403.84 CR 0.00 0.00 0.00 988,403.84 988,403.84 CR 'I 2242.00 Expenditures 24,205.49 8,634.50 35.33 110,712.83 77,908.17 32,804.66 2244.00 Res For Encumbrances 93,107.22 CR 0.00 0.00 27,512.80 99,694.18 93,107.22 CR j 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 Fedl Govt 160,795.91 CR 0.00 0.00 0.00 0.00 160,795,91 CR i Page:39 4 is{ I trialbal.rpt GIL Trial Balance Report Page:40 J 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 j i 156 Kulaimano EIdIy Hsg Fund 'i 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 ImpresUPC 50.00 OR 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 3,762,365.54 OR 8,634.50 35.33 409,44623 1,234,430.48 3,753,766.37 OR I Assets 3,762,365.54 50.54 8,649.71 1,049,593.40 224,609.15 3,753,766.37 Liabilities and Fund Balance 3,762,365.54 OR 8,634.50 35.33 409,446.23 1,234,430.48 3,753,766.37 OR Total Kulaimano EIdIy Hsg Fund 0.00 8,685.04 8,685.04 1,459,039.63 1,459,039.63 0.00 Page:40 trialbal.rpt G/L Trial Balance Report Page:41 4/10/2023 7:21:44AM COUNTY OF HAWAII 211/2023 through 2/28/2023 158 Out!Ekahi Housing Fund y Beginning V, Account Number Balance Debits Credits YTD Debits YTD Credits Balance 1� 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 OR 1172.00 Revenue Collections 694.27 CR 0.0o 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 OR 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 OR 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 OR 0.00 0.00 0.00 0.00 1,323,122.86 OR 2283.05 Retained Earn-Equip Res 655.00 OR 0.00 0.00 0.00 0.00 655.00 OR Page:41 trialbal.rpt G/L Trial Balance Report Page:42 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 158 Cull Ekahi Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2283.10 Ret Earn-Desig Future Yr 87,578.00 OR 0.00 0.00 0.00 0.00 87,578.00 CR 2283.20 Ret Earn Desig Imprest/PC 100.00 OR 0.00 0.00 0.00 0.00 100.00 OR 2284.10 Contributed Capital 544,367.18 CR 0.00 0.00 0.00 0.00 544,367.18 CR 2403.00 Encumbrances 21,011.52 0.00 0.00 21,011.52 0.00 21,011.52 Total Liabilities 2,045,808.64 CR 0.00 0.00 51,647.84 51,647.84 2,045,808.64 CR Assets 2,045,808.64 0.00 0.60 694.27 694.27 2,045,868.64 Liabilities and Fund Balance 2,045,808.64 CR 0.00 0.00 51,647.84 51,647.84 2,045,808.64 CR Total Ouli Ekahi Housing Fund 0.00 0.00 0.00 52,342.11 52,342.11 0.00 Page:42 trialbal.rpt G/L Trial Balance Report Page:43 4110/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/2812023 200 Shippers Wharf Trust Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 625,641,40 1,241.50 0.00 70,186.75 39,576.73 626,882.90 1172.00 Revenues 5,272.51 0.00 1,241.50 10,781.06 6,750.05 4,031.01 1190.00 Investments 1,786,935.78 0.00 0.00 861.68 63,436.70 1,786,935.78 Total Assets 2,417,849.69 1,241.50 1,241.50 81,829.49 109,763.48 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 2,417,649.69 CR 0.00 0.00 55,867.98 27,933.99 2,417,849.69 CR Assets 2,417,849.69 1,241.50 1,241.50 81,829.49 109,763.48 2,417,849.69 Liabilities and Fund Balance 2,417,849.69 CR 0.00 0.00 55,867.98 27,933.99 2,417,849.69 CR Total Shippers Wharf Trust Fund 0.00 1,241.50 1,241.50 137,697.47 137,697.47 0.00 Page:43 trialbal.rpt GIL Trial Balance Report Page:44 4/10/2023 7:21:44AM COUNTY OF HAWAII 21112023 through 2128/2023 205 Organ&Tissue Educ Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,973.00 1,585.00 1.00 13,292.00 14,645.00 3,557.00 Total Assets 1,973.00 1,585.00 1.00 13,292.00 14,645.00 3,557.00 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 14,486.00 14,486.00 0.00 2206.00 Due To State Of HI 1,973.00 CR 1.00 1,585.00 14,645.00 13,292.00 3,557.00 CR Total Liabilities 1,973.00 CR 1.00 1,585.00 29,131.00 27,778.00 3,557.00 CR Assets 1,973.00 1,585.00 1.04 13,292.00 14,645.00 3,557.00 Liabilities and Fund Balance 1,973.00 CR 1.00 1,585.00 29,131.00 27,778.00 3,557.00 CR Total Organ&Tissue Educ Fund 0,00 1,586.00 1,586.00 42,423.00 42,423.00 0.00 Page:44 i I trialbal.rpt G/L Trial Balance Report Page:45 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 j !i 210 Non-Profit Plate Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance i Assets 1101.01 Cash 10,985.00 10,275.00 0.00 81,215.00 91,615,00 21,260.00 Total Assets 10,985.00 10,275.00 0.00 81,215.00 91,615.00 21,260.00 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 90,515.00 90,515.00 0.00 2214.30 Due To Non-Profit Agencies 10,985.00 CR 0.00 10,275.00 91,615.00 81,215.00 21,260.00 CR Total Liabilities 10,985.00 CR 0.00 10,275.00 182,130.00 171,730.00 21,260.00 CR Assets 10,985.00 10,275.00 0.00 81,215.00 91,615.00 21,260.00 Liabilities and Fund Balance 10,985.00 CR 0.00 10,275.00 182,130.00 171,730.00 21,260.00 CR Total Non-Profit Plate Fund 0.00 10,275.00 10,275.00 263,345.60 263,345.00 0.00 Page:45 trialbal.rpt G/L Trial Balance Report Page:46 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 215 Lapsed Warrants Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 437,427.31 0.00 0.00 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 Total Assets 437,427.31 0.00 0.00 55,548.03 99,107.19 437,427.31 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 43,555.98 43,555.98 0.00 2214.25 Lapsed Warrants Payable 90,178.96 CR 0.00 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 CR Total Liabilities 437,427.31 CR 0.00 0.06 87,115.14 43,555.98 437,427.31 CR Assets 437,427.31 0.06 0.06 55,548.03 99,107.19 437,427.31 Liabilities and Fund Balance 437,427.31 CR 0.00 0.00 87,115.14 43,555.98 437,427.31 CR Total Lapsed Warrants Fund 0.00 0.00 0.00 142,663.17 142,663.17 0.00 Page:46 trialbal.rpt G/L Trial Balance Report Page:47 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 220 Payroll Clearance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 1� Assets 1101.01 Cash 10,358,391.95 CR 31,900,679.98 33,722,042.13 259,550,249.96 271,872,444.30 12,179,754.10 CR 1127.00 Other Receivables 1,532.44 0.00 506.00 506.00 506.00 1,026.44 1127.45 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 862,210.58 1,725,954.67 1,724,493.67 15,514,611.40 14,650,939.82 863,671.58 1130.15 Due fr Oth Funds-Employer FICA 395,686.36 845,550.18 816,889.15 7,251,715.42 6,827,368.03 424,347.39 1130.17 Due fr Oth Funds-Retiremt Ben 2,509,337.22 6,054,943.04 5,455,322.63 46,011,712.50 42,902,754.87 3,108,957.63 1130.20 Due fr Other Funds-Sal&Wages 8,808,085.88 23,592,139.12 21,829,144.16 188,756,271.79 178,185,190.95 10,571,080.84 Total Assets 2,220,639.50 64,119,266.99 63,548,397.74 517,085,067.07 514,440,007.82 2,791,508.75 Liabilities 2201.00 Vouchers Payable 0.00 17,093,673.02 17,093,805.62 134,265,094.11 134,264,854.11 132.60 CR 2207.00 Due To Other Funds 0.00 0.00 0.00 14,379.10 0.00 0.00 2209.20 ReUHIth Ben&Employee Ded Pay 83,829.14 CR 11,941,722.42 11,941,724.73 100,801,844.49 100,775,487-57 83,831.45 CR 2209.25 Fed/FICA Taxes Payable 1,590,246.29 CR 7,244,607.32 7,681,771.58 62,993,305.06 64,998,656.59 2,027,410.55 CR 2209.30 State Taxes Payable 546,564.07 CR 2,483,712.16 2,617,282.24 21,349,773.80 22,030,457.54 680,134.15 CR 2209.35 Salaries&Wages Payable 0.00 15,891,182.26 15,891,182.26 135,836,811.86 135,836,811.86 0.00 Total Liabilities 2,220,639.50 CR 54,654,397.18 55,225,766.43 455,261,208.42 457,906,267.67 2,791,508.75 CR Assets 2,220,639.50 64,119,266.99 63,548,397.74 517,085,067.07 514,440,007.82 2,791,508.75 Liabilities and Fund Balance 2,220,639.50 CR 54,654,897.18 55,225,766.43 455,261,208.42 457,906,267.67 2,791,508.75 CR Total Payroll Clearance Fund 0.00 118,774,164.17 118,774,164.17 972,346,275.49 972,346,275.49 0.00 Page:47 trialbal.rpt G/L Trial Balance Report Page:48 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 225 Geothermal Asset Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 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 0.00 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 66,628.28 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 0.04 0.00 0.00 7,292,399.77 7,292,399.77 0.00 Page:48 trialbal.rpt G/L Trial Balance Report Page:49 411012023 7:21:44AM COUNTY OF HAWAII 2/112023 through 2/28/2023 230 Suspense Account Fund Beginning V, Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,773,709.19 45,875.00 45,050.00 1,854,046.87 449,567.49 1,774,534.19 Total Assets 1,773,709.19 45,875.00 45,050.00 1,854,046.87 449,567.49 1,774,534.19 Liabilities 2201.00 Vouchers Payable 0.00 39,275.00 39,275.00 431,459.58 431,459.58 0.00 2204.01 Deposits Payable-Finance-Auctioneer Bond 4,000.00 OR 0.00 225.00 500.00 225.00 4,225.00 OR 2204.03 Deposits Payable-Finance-Driv Lic 99,801.00 OR 16,700.00 0.00 47,400.00 38,501.00 83,101.00 OR 2204.06 Deposits Payable-Finance-Accounts 1,471,771.41 OR 0.00 0.00 113,053.58 1,502,619.37 1,471,771.41 OR 2204.07 Deposits Payable-Finance-Treasury 12,447.00 OR 0.00 0.00 0.00 0.00 12,447.00 OR 2204.08 Deposits Payable-Finance-Purchasing 3,100.00 OR 0.00 0.00 0.00 0.00 3,100.00 OR 2204.09 Deposits Payable-Finance-Prop Mgmt 312.00 OR 0.00 0.00 0.00 0.00 312.00 OR 2204.11 Deposits Payable-Police-Humane Soo,Badge 540.00 OR 0.00 0.00 0.00 0.00 540.00 OR 2204.23 Deposits Payable-Housing-Ulu W ini 4,070.80 CR 0.00 0.00 0.00 0.00 4,070.80 OR 2204.31 Deposits Payable-P&R-Admin Hilo 18,665.00 OR 5,750.00 8,650.00 56,350.00 62,775.00 21,565.00 OR 2204.32 Deposits Payable-P&R-Admin-Kona 33,410.00 OR 4,825.00 11,100.00 49,725.00 67,075.00 39,685.00 OR 2204.33 Deposits Payable-P&R-Panaewa 6,491.00 OR 0.00 925.00 5,750.00 6,695.50 7,416.00 OR 2204.36 Deposits Payable-P&R-Aquatics 3,350.00 OR 800.00 800.00 2,705.00 2,605.00 3,350.00 OR 2204.38 Deposits Payable-P&R-Hoolulu 10,000.00 OR 2,400.00 4,000.00 20,800.00 20,400.00 11,600.00 OR 2204.40 Deposits Payable-P&R-Recreation 37,275.00 OR 11,050.00 12,325.00 108,351.00 107,476.00 38,550.00 OR 2204.41 Deposits Payable-P&R-EAD 4,050.00 OR 1,525.00 1,350.00 6,925.00 9,675.00 3,875.00 CR 2204.42 Deposits Payable-P&R-GC Mult Purp Rm 1,200.00 OR 0.00 0.00 0.00 0.00 1,200.00 OR 2204.43 Deposits Payable-P&R-Mauna Kea Lodging 17,970.00 OR 2,000.00 6,500.00 31,850.00 38,000.00 22,470.00 OR 2205.01 Deposits Payable-RPT-Kuulei Springer 45,255.98 OR 0.00 0.00 5,482.91 0.00 45,255.98 OR 2207.00 Due To Other Funds 0.00 0.00 0.00 2,675.00 0.00 0.00 Page:49 trialbal.rpt G/L Trial Balance Report Page:50 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 230 Suspense Account Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Liabilities 1,773,709.19 CR 84,325.00 85,150.00 883,027.07 2,287,506.45 1,774,534.19 CR Assets 1,773.709.19 45,875.00 45,050.00 1,854,646.87 449,567.49 1,774,534.19 Liabilities and Fund Balance 1,773,709.19 CR 84,325.00 85,150.00 883,027.07 2,287,506.45 1,774,534.19 CR Total Suspense Account Fund 0.06 130,200.00 130,200.00 2,737,073.94 2,737,073.94 0.00 Page:50 trialbal.rpt GIL Trial Balance Report Page:51 4/1012023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 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 0.00 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 0.00 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 con 0.00 0.00 1,003,878.94 1,003,878.94 0.00 Page:51 trialbal.rpt GIL Trial Balance Report Page:52 4/1012023 7:21:44AM COUNTY OF HAWAII 21112023 through 2/28/2023 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 71,265.89 0.00 71,265.89 630,610.14 71,265.89 1131.00 State Grants Receivable 71,265.89 0.00 71,265.89 0.00 648,491.23 0.00 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 CR 0.00 0.00 0.00 2,463,099.07 2,463,099.07 CR Total Assets 7,054,705.11 71,265.89 71,265.89 4,923,160.28 6,369,296.90 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 Payabies 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 0.00 6,855,898.51 5,409,761.89 7,054,705.11 CR Assets 7,054,705.11 71,265.89 71,265.89 4,923,1M28 6,369,296.90 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 0.00 71,265.89 71,265.89 11,779,058.79 11,779,058.79 0.00 Page:52 trialbal.rpt G/L Trial Balance Report Page:53 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023. 237 Public Access/Open Space Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance !� Assets 1101.01 Cash 22,264,770.88 42,765.50 2,456,277.08 5,439,713.68 6,448,688.19 19,851,259.30 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 230,735.27 0.00 1172.00 Revenue Collections 191,660.39 CR 0.00 42,740.50 0.00 234,400.89 234,400.89 CR 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 17,099,955.69 42,765.50 2,499,017.58 5,439,713.68 11,886,979.15 14,643,703.61 Liabilities 2201.00 Vouchers Payable 0.00 2,455,679.20 2,455,679.20 6,448,090.31 6,448,090.31 0.00 2207.00 Due To Other Funds 155.72 CR 155.72 0.00 155.72 155.72 0.00 2241.00 Appropriation 11,918,272.24 CR 0.00 0.00 0.00 11,918,272.24 11,918,272.24 OR 2242.00 Expenditures 3,991,169.11 2,456,121.36 25.00 18,366,960.43 11,919,694.96 6,447,265.47 2244.00 Res For Encumbrances 10,461,000.00 CR 2,450,000.00 0.00 18,364,651.28 14,457,379.04 8,011,000.00 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 2,450,000.00 14,457,379.04 6,446,379.04 8,011,000.00 Total Liabilities 17,099,955.69 CR 7,361,956.28 4,905,704.20 57,637,236.78 51,189,971.31 14,643,703.61 CR Assets 17,099,955.69 42,765.50 2,499,017.58 5,439,713.68 11,886,979.16 14,643,703.61 Liabilities and Fund Balance 17,099,955.69 CR 7,361,956.28 4,905,704.20 57,637,236.78 51,189,971.31 14,643,70361 CR Total Public Accessiopen Space Fund 0.00 7,404,721.78 7,404,721.78 63,076,950.46 63,076,950.46 0.00 i Page:53 trialbal.rpt G/L Trial Balance Report Page:54 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 i a 238 Budget Stabilization Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets i 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 Balance7,720,615.00 CR 0.00 0.00 0.00 0.00 7,720,615.00 CR 'j i Total Liabilities 7,720,615.00 CR 0.00 0.00 0.00 0.00 7,720,615.00 CR lI 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 OM 0.00 0.00 0.00 7,720,615.00 CR !j Total Budget Stabilization Fund 0.00 0.00 0.00 305,322.94 305,322.94 0.00 Page:54 trialbal.rpt G/L Trial Balance Report Page:55 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2128/2023 239 Public Access/Open Sp Maint Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,931,620.75 5,282.53 20,309.51 205,815.67 428,472.66 2,916,593.77 1130.01 Due From Other Funds 0.00 0.00 0.00 76,545.19 76,889.76 0.00 1172.00 Revenue Collections 25,921.86 OR 0.00 5,282.53 0.00 31,204.39 31,204.39 CR 1172.30 Operating Transfers-In 174,253.08 OR 0.00 0.00 22,436.46 196,689.54 174,253.08 CR Total Assets 2,731,445.81 5,282.53 25,592.04 304,797.32 733,256.35 2,711,136.30 Liabilities 2201.00 Vouchers Payable 0.00 20,309.51 20,309.51 428,472.66 428,472.66 0.00 2241.00 Appropriation 139,595.33 OR 0.00 0.00 0.00 139,595.33 139,595.33 OR 2242.00 Expenditures 408,149.52 20,309.51 0.00 568,067.99 139,608.96 428,459.03 2244.00 Res For Encumbrances 412,697.95 OR 28,878.49 9,410.86 637,943.14 891,578.13 393,230.32 CR 2271.00 Fund Balance 3,000,000.00 OR 0.00 0.00 0.00 0.00 3,000,000.00 OR 2403.00 Encumbrances 412,697.95 9,410.86 28,878.49 891,578.13 498,347.81 393,230.32 Total Liabilities 2,731,445.81 OR 78,908.37 58,598.86 2,526,061.92 2,097,602.89 2,711,136.30 OR Assets 2,731,445.81 5,282.53 25,592.04 304,797.32 733,256.35 2,711,136.30 Liabilities and Fund Balance 2,731,445.81 OR 78,908.37 58,598.86 2,526,061.92 2,097,602.89 2,711,136.30 OR Total Public Access/Open Sp Maint Fund 0.00 84,190.90 84,190.90 2.830,859.24 2,830,659.24 0.00 Page:55 trialbal.rpt G/L Trial Balance Report Page:56 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/2812023 240 Interest Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 16,191,473.98 59,267.29 8,192,636.41 18,378,855.51 17,348,294.64 8,058,104.86 1172.00 Revenue Collections 45,976.22 CA 0.00 11,889.29 0.00 57,865.51 57,865.51 CR 1172.30 Operating Transfers-In 18,273,612.00 OR 0.00 47,378.00 0.00 18,320,990.00 18,320,990.00 OR Total Assets 2,128,114.24 OR 59,267.29 8,251,903.70 18,378,855.51 35,727,150.15 10,320,750.65 OR Liabilities 2201.00 Vouchers Payable 0.00 11,754.75 11,754.75 273,310.37 273,310.37 0.00 2212.00 Interest Payable 63,198.58 OR 0.00 0.00 0.00 0.00 63,198.58 OR 2242.00 Expenditures 9,155,658.23 8,192,636.41 0.00 17,348,294,64 0.00 17,348,294.64 2271.00 Fund Balance 6,964,345.41 OR 0.00 0.00 0.00 0.00 6,964,345.41 CR Total Liabilities 2,128,114.24 8,204,391.16 11,754.75 17,621,60591 273,310.37 10,320,756.65 Assets 2,128114.24 OR 59,267.29 8,251,903.70 18,378,855.51 35,727,150.15 10,320,750.65 OR Liabilities and Fund Balance 2,128,114.24 8,204,391.16 11 754.75 17,621,605.01 273,310.37 10,320,750.65 Total Interest Fund 0.00 8,263,658.45 8,263,658.45 36,000,460.52 36,000,460.52 0.00 Page:56 trialbal.rpt GIL Trial Balance Report Page:57 411012023 7:21:44AM COUNTY OF HAWAII 2/112023 through 2/28/2023 250 Serial Bond Redemp.Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance f� Assets 1101.01 Cash 7,646,308.01 39,980,384.00 264,940.79 39,980,384.00 32,393,531.47 47,361,751.22 1172.30 Operating Transfers-In 0.00 0.00 39,980,384.00 0.00 39,980,384.00 39,980,384.00 CR Total Assets 7,646,308.01 39,980,384.00 40,245,324.79 39,980,384.00 72,373,915.47 7,381,367.22 Liabilities 2201.00 Vouchers Payable 0.00 264,940.79 264,940.79 2,713,073.29 2,713,073.29 0.00 2231.00 Bands Payable 185,000.00 CR 0.00 0.00 0.00 0.00 185,000.00 CR 2242.00 Expenditures 32,128,590.68 264,940.79 0.00 32,393,531.47 0.00 32,393,531.47 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 OR Total Liabilities 7,646,308.01 CR 529,881.58 264,940.79 35,106,604.76 2,713,073.29 7,381,367.22 CR Assets 7,646,308.01 39,980,384.00 40,245,324.79 39,980,384.00 72,373,915.47 7,381,367.22 Liabilities and Fund Balance 7,646,308.01 CR 529,881.58 264,940.79 35,106,604.76 2,713,073.29 7,381,367.22 CR Total Serial Bond Redemp.Fund 0.00 40,510,265.58 40,510,265.58 75,086,988.76 75,086,988.76 0.00 Page:57 trialbal.rpt G1L Trial Balance Report Page:58 471012023 7:21:44AM COUNTY OF HAWAII 211/2023 through 2/2812023 285 BID 1-Kailua Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 19,468.72 281,195.24 27,920.39 1,032,671.72 761,081.81 272,743.57 1120.85 BID 1-Kailua Assessment Receivable 570,429.69 10,698.72 420,072.06 1,355,570.13 1,199,772.83 161,056.35 1130.01 Due From Other Funds 497.27 140,138.36 0.00 299,829.48 159,193.85 140,635.63 1172.00 Revenue Collections 646,625.84 CR 0.00 409,427.62 0.00 1,056,053.46 1,056,053.46 CR Total Assets 56,230.16 CR 432,032.32 857,420.07 2,688,071.33 3,176,101.95 481,61291 CR Liabilities 2201.00 Vouchers Payable 0.00 18,537.49 18,537.49 647,642.08 647,642.08 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 626,659.85 17,275.95 1,261.54 645,735.00 3,060.74 642,674.26 2248.85 BID 1-Kailua Deferred Revenue 570,429.69 CR 409,373.34 090 1,082,443.29 1,238,240.59 161,056.35 CR Total Liabilities 56,230.16 445,186.78 19,799.03 2,377,061.16 1,889,030.54 481,617.91 Assets 56,230.16 CR 432,032.32 857,420.07 2,688,071.33 3,176,101.95 481,617.91 CR Liabilities and Fund Balance 56,230.16 445,186.78 19,799.03 2,377,061.16 1,889,030.54 481,617.91 Total BID 1-Kailua 0.00 877,219.10 877,219.10 5,065,132.49 5,065,132.49 0.00 Page:58 trialbal.rpt G/L Trial Balance Report Page:59 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/28/2023 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 OR 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 0.06 61,072.06 CR Total Park Dedication Fund 0.00 0.00 0.00 437.62 437.62 0.00 Page:59 trialbal.rpt G/L Trial Balance Report Page:60 4/1012023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2128/2023 295 State Weight Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,307,404.25 2,084,881.79 13,973.13 18,181,108.85 15,952,292.81 4,378,312.91 Total Assets 2,307,404.25 2,084,881.79 13,973.13 18,181,108.85 15,952,292.81 4,378,312.91 Liabilities 2201.00 Vouchers Payable 0.00 69.05 69.05 15,690,981.83 15,690,981.83 0.00 2206.00 Due To State Of HI 2,274,058.25 CR 13,973.13 2,069,786.79 15,815,071.14 18,033,261.85 4,329,871.91 OR 2206.20 Legal Presence Fee 92.00 CR 0.00 110.00 837.00 953.00 202.00 OR 2206.30 State ID Collections 33,254.00 CR 0.00 14,985.00 136,060.00 146,894.00 48,239.00 CR 2207.00 Due to Other Funds 0.00 0.00 0.00 324.67 0.00 0.00 Total Liabilities 2,307,404.25 CR 14,042.18 2,084,950.84 31,643,274.64 33,872,090.66 4;378,312.91 CR Assets 2,307,404.25 2,084,881.79 13,973.13 18,181,108.85 15,952,292.81 4,378,312.91 Liabilities and Fund Balance 2,307,404.25 CR 14,042.18 2,084,950.84 31,643,274.64 33,872,090.68 4,378,312.91 CR Total State Weight Tax Fund 0.00 2,098,923.97 2,096,923.97 49,824,383.49 49,824,383.49 0.00 Page:60 trialbaLrpt G/L Trial Balance Report Page:61 4/10/2023 7:21:44AM COUNTY OF HAWAII 2/1/2023 through 2/2812023 400 General Fixed Asset Beginning ko Account Number Balance Debits Credits YTD Debits YTD Credits Balance !-4 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 0.00 0.00 0.00 0.00 0.00 0.00 Page:61 trialbaLrpt G/L Trial Balance Report Page:62 4/10/2023 7:21:44AM COUNTY OF HAWAII 211/2023 through 2/28/2023 410 General Long-Term Debt Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 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 0.00 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 FIB 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:62 i I I 3 i 3 I 3 3 3 THIS PAGE INTENTIONALLY LEFT BLANK 3 3i I I 3 3 i J { 3 i I