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Home My WebLink AboutCOM 0073.001 2024-2026C. Kimo Alameda, Ph.D. Mayor William V. Brilhante, Jr. Managing Director County of Hawaii Finance Department 25 Aupuni Street, Suite 2103 * Hilo, Hawaii 96720 (808) 961-8234 * Fax (808) 961-8569 February 14, 2025 Dr. Holeka Goro Inaba, Council Chair And Members of the Hawaii County Council County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 Dear Council Chair Inaba and Members of the County Council: SUBJECT: Monthly Budget Status Report For the Month Ended July 31, 2024 Diane Nakagawa Director Malia A. Kekai Deputy Director Pursuant to County Charter Section 6-6.3(h), the attached Monthly Budget Status Report for the month ended July 31, 2024 is submitted for your reference. Should you need further information, please contact Reid Sewake at (808) 961-8975 or reid.sewakeghawaiicounty.gov. Sincerely, oal)f6l� Diane Nakagawa Director Attachments (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 navigate to the document.) Comm. No, Ref. 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O N O Cl)hary, r+ rt O � ? .Na 3 "0 trialbal.rpt GIL Trial Balance Report Page:1 2/1012026 1:27:21PM COUNTY OF HAWAII 1/112024 through 7/31/2024 010 General Fund ,N Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 321,835,331.51 58,238,568.50 31,710,679.71 58,238,568,50 31,710,679.71 348,363.220.30 1101.02 impresl Fund 25,090.00 0.00 0.00 0.00 0.00 25,090,00 1101.03 Petty Cash Fund 20,000.00 0.00 0.00 0.00 0.00 20,000.00 1106.05 RPT Litigated Claims Rao 19,260.77 0.00 19,260.77 0.00 19,260,77 0.00 1106.10 RPT Receivable 30.313,661.30 511,421,081.87 41,050,812,16 511,421,081.87 41,050,812.16 500,683,931.01 1112.01 TAT Receivable 3.235,749.90 0.00 0.00 0.00 0.00 3,235.749,90 1112.02 Allow for Doubtful Accls-TAT 764,720.49 CR 0.00 0.00 0.00 0.00 764.720.49 CR 1115A0 AcclaRec- AutoDiv 5.109,78 0.00 1,991.16 0,00 1,991.16 3,118.62 1127.00 Other Receivables 51,397.49 0.00 1,161.47 0.00 1.161.47 50,236.02 1130.01 Due From Other Funds 2,348,991.93 2,545.63 0.00 2,545.63 0.00 2.351,537.56 1131.00 State Grants Receivable 13,186,217.48 0.00 3,658,061.17 0.00 3,658,061.17 9,528,156.31 1131.11 Due From OWS 310,541.95 0.00 263,942.20 0.00 263,942.20 46,599.75 1131.19 Due from DWS-08A Pub Impr 106.960.00 0.00 0.00 0.00 0.00 106,960.00 1131.21 Due from DWS-16 B & E 8.840.000.00 0.00 0.00 0.00 0.00 8,840,000.00 1131.23 Due From DWS - 20 C & D 2,435,000.00 0.00 0.00 0.00 0.00 2,435,000.00 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 452,776.00 0.00 0.00 0.00 0.00 452,776.00 1131.92 Due from ID 19-2013 PI A 955.632.00 0.00 0.00 0.00 0.00 955,632.00 1131.93 Due from ID 20 - 20 PI 2,318,000.00 0.00 0.00 0.00 0.00 2.318,000.00 1133.00 Fed Grants Receivable 101,710,174.76 38,260.00 4,915,502.23 38.260.00 4,915,502.23 96,832,932.53 1171.00 Estimated Revenues 692,932,745.00 0.00 0.00 692.932.745.00 0.00 692.932,745.00 1172.00 Revenue Collections 0.00 8,626,562.44 58,435,093,50 8,628.562.44 58,435,093.50 49,808,531.06 CR Total Assets 1,184,442,919.38 578,327,018.44 140,056,504.37 1,271,259,763.44 140,056,504.37 1.622.713,433.45 Liabilities Page:1 lrialbal.rpt GIL Trial Balance Report Page: 2 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance 2201.00 Vouchers Payable 0.00 6,595,943.52 6,591,182.27 6,595,943.52 6,591,182.27 4,761.25 2207.00 Due To Other Funds 1,370,084.38 CR 19,590.06 0.00 19,590.06 0.00 1,350,494.32 CR 2207.10 Due To Other Funds - Health Benefits 0.00 1,724,413.52 2,623,504.12 1,724,413.52 2,623,504.12 899,090.60 CR 2207.15 Due To Other Funds - Employer FICA 0.00 713,331.72 1,078,599.86 713,331.72 1,078,599.86 365,268.14 CR 2207.17 Due to Oth Fds-Relireml Ben 0.00 5,020,865.32 7,551,852.90 5,020,865.32 7,551.852.90 2,530,987.58 CR 2207.20 Due To Other Funds - Sal & Wages 0.00 16,250,324.12 21,578,452.84 16,250,324.12 21,578,452.84 5,328,128.72 CR 2207.25 Due to Other Funds - Deductions 0.00 7,013,168.02 10,544,538.95 7,013,168.02 10,644.538.95 3,531,370.93 CR 2208.05 Due To IRS -Arbitrage Reb 1,326,712.82 CR 0.00 0.00 0.00 0.00 1.326,712.82 CR 2209.20 Hlth Ben & Employee Ded Payable 0.00 11,653.65 21.834.62 11,653.65 21.834,62 10,180.97 CR 2214,00 Other Payables 375,842.24 CR 393.841.01 32.525.33 393,841.01 32,525.33 14,526.56 CR 2214.01 Advance Pmts Received 1,087,253.15 CR 0.00 0.00 0.00 0.00 1,087,253.15 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 0.00 50.00 0.00 50.00 0.00 50.00 2229.02 RPT Excess Over Upset 6,149.678.38CR 1.066.00 0.00 1,066.00 0.00 6,148,612.38 CR 2229.05 RPT Litigated Claims Pay 19,260.77 CR 0.00 0.00 0.00 0.00 19,260.77 CR 2229.06 RPT Dedication Deposits 3.649.00 CR 0.00 41.00 0.00 41.00 3,690.00 CR 2229.07 RPT Overpmts/Refunds Payable 3,363,542.19 CR 0.00 0.00 0.00 0.00 3,363,542.19 CR 2229.10 TAT Overpmts/Refunds Payable 3.222.367.93 CR 0.00 0.00 0.00 0.00 3.222,367.93 CR 2241.00 Appropriation 901.102,178.86 CR 387,511.25 387,511.25 3,672,752.97 904,774,931.83 901,102,178.86 CR 2242.00 Expenditures 0.00 48,916,978.99 4,749,819.17 260.839,270.29 216,672,110.47 44,167.159.82 2244.00 Res For Encumbrances 208,169,433.86CR 161,781,908.64 11,742,678.47 373,236,584.22 223,197,354.05 58,130,203.69 CR 2248.05 Deferred Liquor Revenue 191,620,00 CR 191,620.00 0.00 191,620.00 0.00 0.00 2248.10 RPT Deferred Revenue 30,332,922.07 OR 40,992,467.45 511,343.476.39 40,992.467.45 511,343,476.39 500,683,931,01 CR 2248.15 TAT Deferred Revenue 2,471,029A1 OR 0.00 0.00 0.00 0.00 2,471,029.41 CR 2271.00 Fund Balance 174.911,022.65 CR 0.00 0.00 0.00 0.00 174,911,022.65 CR 2271.06 Fd Bat Res For Drug Ent 32,354A4 CR 0.00 0.00 0.00 0.00 32,354.14 CR Page: 2 V' reef trlalbal.rpt GIL Trial Balance Report Page: 3 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7131/2024 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Llabllities (Continued) 2271.19 Fund Bat Desig Future Yr 37,577,091.00 CR 0.00 0.00 0.00 0.00 37,577.091,00 CR 2271.51 FB Res Taxicab Investig 41,233.50 CR 0.00 0.00 0,00 0.00 41,233.50 CR 2271.61 Fund Bat Res Liquor Ctd 1,490,750.82 CR 0.00 0.00 0.00 0.00 1,490,750,82 CR 2271.68 Fund Bat Desig Future Yr - Liq Control 70.000.00 CR 0.00 0.00 0.00 0.00 70,000.00 CR 2273.00 Fdbai Desig Imprest/PC 45.090.00 CR 0.00 0.00 0.00 0.00 45,090.00 CR 2276.07 Res For Bond Rec-DWS 15,486,960.00 CR 0.00 0.00 0.00 0.00 15,486,960.00 CR 2278.91 Res for Bond Rec-ID 18-2013 GO Bonds 452.776.00 CR 0.00 0.00 0.00 0.00 452,776.00 CR 2276,92 Res for Bond Rec-ID 19-2013 PI A 955,632.00 CR 0.00 0.00 0,00 0.00 955,632.00 CR 2276.93 Res for Bond Rec-ID 20-20 FIB 2,318.000.00 CR 0.00 0.00 0.00 0.00 2,318,000.00 CR 2403.00 Encumbrances 208,169,433.86 11,742,678.47 161,781,908.64 219,912,112.33 161,781.908.64 58,130,203.69 Total Liabilities 1,184,442,919.38 CR 301,757,411.74 740,027,925.81 936,589,054.20 2,087,792,313.27 1,622,713,433.45 CR Assets 1,184,442,919.38 578,327,018.44 140,058,504.37 1,271,259,763.44 140,056,504.37 1,622,713,433.45 Liabilities and Fund Balance 1,184,442,919.38 CR 301,757,411.74 740,027,925.81 936,589,054.20 2,087,792,313,27 1,622,713,433.45 CR Total General Fund 0.00 880,084,430.18 880.084,430.18 2,207,848,817.64 2,207,848,817.64 0.00 Page: 3 trialbal.rpt GIL Trial Balance Report Page: 4 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/112024 through 7/31/2024 020 Highway Fund Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 43,768,892.30 3,061,369.71 2,316,598.01 3,061,369.71 2,316.598.01 44,513.664.00 1127.00 Other Receivables 1,837,804.80 0.00 1.837,804.80 0.00 1,837,804.80 0.00 1130.01 Due From Other Funds 660,630.74 0.00 0,00 0.00 0.00 660.630.74 1133.00 Fed Grants Receivable 634,348.57 0.00 0.00 0.00 0.00 634.348.57 1171.00 Estimated Revenues 59.487.175.00 0.00 0.00 59,487,175.00 0.00 59,487.175.00 1172.00 Revenue Collections 0.00 1,839,308.64 3,061,294.82 1,839,308.64 3,061,294.82 1,221,986.18 CR Total Assets 106,388,851.41 4,900,e78.35 7,215,697.63 64.387,853.35 7,215,697.63 104,073.832.13 Liabilities 2201.00 Vouchers Payable 0.00 455,112.25 455,112.25 455,112.25 455,112.25 0.00 2207.00 Due To Other Funds 1,051,501.30 CR 54.00 1,865.00 54.00 1,865.00 1,053,312.30 CR 2207.10 Due To Other Funds - Health Benefits 0.00 158,430.53 239,640.64 158,430.53 239,640.64 81,210.11 CR 2207.15 Due To Other Funds - Employer FICA 0.00 89,120.19 134,360.06 89,120.19 134,360.06 45,239.87 CR 2207.17 Due to Olh Fds-Retiremt Ben 0.00 313,739.26 472,178.24 313,739.26 472.178.24 158,438.98 CR 2207.20 Due To Other Funds - Sal 8 Wages 0.00 1,358,592.00 1.770,421.01 1,358,592.00 1,770,421.01 411,829.01 CR 2207.25 Due to Other Funds -Deductions 0.00 499,592.37 744,224.89 499,592.37 744,224.89 244,632.52 CR 2214.00 Other Payables 33,737.40 CR 0.00 0.00 0.00 0.00 33,737.40 CR 2241.00 Appropriation 70,805,608.43 CR 0.00 0.00 160.32 70,805,768.75 70,805,608.43 CR 2242.00 Expenditures 0.00 3,742,409.95 484,229.18 15,061,164.02 11,802,983.25 3,258,180.77 2244.00 Res For Encumbrances 11,310,433.43CR 365,740.24 283,330.00 11,684,333.99 11,601,923.75 11,236,023.19 CR 2271.00 Fund Balance 24.999,694.65 CR 0.00 0.00 0.00 0.00 24,999,694.65 CR 2271.05 Fund Balance --Designated 1,000.00 CR 0.00 0.00 0.00 0.00 1,000.00 CR 2271.19 Fund Bat Desig Future Yr 9,422,677.00 CR 0.00 0.00 0.00 0.00 9,422,677.00 CR 2271.39 Fund Bal-Fuel Tx IC 22-24 74,632.63 CR 0.00 0.00 0.00 0.00 74,632.63 CR Page: 4 trialbal.rpt GIL Trial Balance Report Page: 6 2110/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2403.00 Encumbrances 11,31B,433.43 283.330.00 365,740.24 11,601,763.43 365,740.24 11,236,023.19 Total Liabilities 106,388.851.41 CR 7,266,120.79 4,951,101.51 41,222,062.36 98.394,218,08 104,073,832A3 CR Assets 106.388,851.41 4.900.676.35 7,215,697.63 64,387,853.35 7,215,697.63 104,073,832.13 Liabilities and Fund Balance 106,388,851Al CR 7,266,120.79 4,951,101.51 41,222,062.36 98,394,218.08 104,073.832.13 CR Total Highway Fund 0.00 12.166.799.14 12,166,799.14 105,609,915.71 105,609,915.71 0.00 Page: 5 triaibal.rpt GIL Trial Balance Report Page: 6 2110/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 026 General Excise Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 47,239,642.39 18,324,516.53 2,906,223.20 18,324,516.53 2,906,223.20 62.657,935.72 1127.00 Other Receivables 25,045,618.34 25,045,618.34 25,045,618.34 25,045,618.34 25,045.618.34 25,045,618.34 1130.01 Due From Other Funds 63,053.14 0.00 0.00 0.00 0.00 63,053.14 1171.00 Estimated Revenues 75,000,000.00 0,00 0.00 75,000,000.00 0.00 75,000,000.00 1172.00 Revenue Collections 0.00 25.045,618.34 43,329.790.51 25,045,618.34 43,329,790.51 18,284,172.17 CR Total Assets 147,348,313.87 68,415.753.21 71,281,632.05 143,05,753,21 71,281,632.05 144,482.435.03 Liabilities 2201.00 Vouchers Payable 0.00 2.775,367.56 2.775,367.56 2,775,367.56 2,775,367.56 0.00 2207.00 Due To Other Funds 12,992.00 CR 0.00 0.00 0.00 0.00 12,992.00 CR 2207.10 Due To Other Funds - Health Benefits 0.00 8,591,12 13,047.68 8,591.12 13,047.68 4,456.56 CR 2207.15 Due To Other Funds - Employer FICA 0.00 9,185.07 13,815.74 9,185.07 13,815.74 4.630.67 CR 2207.17 Due to Other Funds - Retireml Ben 0.00 25.106.52 37,617.57 25.106.52 37.617.57 12,511.05 CR 2207.20 Due To Other Funds - Sal & Wages 0.00 124,629.18 165,068.19 124.629.18 165,068.19 40,439.01 CR 2207.25 Due to Other Funds - Deductions 0.00 47,126.02 70,743.77 47,126.02 70,743.77 23,617.75 CR 2241,00 Appropriation 87,186,824.27 CR 0.00 0.00 325,000.00 87,511,824.27 87,186,824.27 CR 2242.00 Expenditures 0.00 3,028,186.34 76,652.46 15,865,010.61 12,913,476.73 2,951,533.88 2244.00 Res For Encumbrances 12,186,824.27 CR 1,703,505.98 269,654.00 19,560,604.82 18,116,832.84 10,742.972.29 CR 2271.00 Fund Balance 60,148.497.60 CR 0.00 0.00 0.00 0.00 50,148.497.60 CR 2271.19 Fund Bal Desig Future Yr 10,000,000.00 CR 0.00 0.00 0.00 0.00 10,000,000.00 CR 2403.00 Encumbrances 12,186.824.27 259,654.00 1.703,505.98 17,791.832.84 7,048,860.55 10,742,972.29 Total Liabilities 147,348,313.87 CR 7,981,351.79 6,115.472.95 56,532,633.74 128,666,654.90 144,482,435,03 CR Page:6 trlalbal.rpt GIL Trial Balance Report Page:7 2110/2026 1:27:21PM COUNTY OF HAWAII 711/2024 through 713112024 .^ Assets Liabilities and Fund Balance i-sel Total General Excise Tax Fund trlalbal.rpt 2110/2026 1:27:21 PM 147,348,313.87 68,415,753.21 71.281.632.05 143,415.753.21 147,348,313.87 CR 7,981,351.79 5,115,472.95 56,532,533.74 0.00 76,397,105.00 76,397,105.00 199,948,286.95 GIL Trial Balance Report COUNTY OF HAWAII 7/ 1/2024 through 7/31/2024 71,281,632.05 144,482,435.03 128.666,654.90 144,482,436.03 CR 199,948,286,95 0.00 Page:7 Page:8 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 21,415,835.74 1,811,651.89 909,119.76 1.811,651.89 909,119.76 22,318,367.87 1101.02 Imprest Fund 400.00 0.00 0.00 0.00 0.00 400.00 1115.70 Sewer Charges Receivable 3.700.960.85 1.419,660.93 3.552,227.51 1.419,660.93 3,552,227.51 1,568,394.27 1115.78 Allow For Doubtful Accls 1.026.221.70 CR 0.00 0.00 0.00 0.00 1,026,221.70 CR 1130.01 Due From Other Funds 184,892.43 0.00 166,861.01 0.00 166,881.01 18,031.42 1133.00 Fed Grants Receivable 281,144.65 0.00 0.00 0.00 0.00 281,144.65 1171.00 Estimated Revenues 26,919,005.00 0.00 0.00 26,919,005.00 0.00 26,919,005.00 1172.00 Revenue Collections 0.00 198,541.25 1,710,751.49 198,541.25 1,710,751.49 1,512,210.24 CR Total Assets 51,476.016.97 3.429,854.07 6,338,959.77 30,348.859.07 6,338,959.77 48,566,911.27 Liabilities 2201.00 Vouchers Payable 0.00 202,753.71 202,753.71 202,753.71 202.753.71 0.00 2207.00 Due To Other Funds 908,692.53 CR 0.00 0.00 0.00 0.00 908,692.53 CR 2207.10 Due To Other Funds - Health Benefits 0.00 44,317.12 66,906.45 44,317.12 66,906.45 22,589.33 CR 2207.15 Due To Other Funds - Employer FICA 0.00 30,033.00 46,620.27 30,033.00 46,620.27 16,587.27 CR 2207.17 Due to Oth Fds-Retiremt Ben 0,00 91,053.50 138,140.32 91,053.50 138,140.32 47,086.82 CR 2207.20 Due To Other Funds - Sal 8 Wages 0.00 378,983.88 520,070.89 378,983.88 520,070.89 141,087.01 CR 2207.25 Due to Other Funds -Deductions 0.00 160,342.92 244,571.97 160,342.92 244.571.97 84,229.05 CR 2214.01 Advance Pmts Received 125.654.65 CR 0.00 0.00 0.00 0.00 125,654.65 CR 2241.00 Appropriation 32.264.359.57 CR 0.00 0.00 31,460.00 32,295,819.57 32,264,359.57 CR 2242.00 Expenditures 0.00 1,208,054.18 114,874.05 6,616,328.75 5,523,148.62 1,093,180.13 2244.00 Res For Encumbrances 5,345.354.57 CR 62,781.55 434.976.72 5,439,596.12 5,811,791.29 5,717,549.74 CR 2248.70 Sewer Deferred Revenue 2,674.739.15 CR 3,482,243.51 1.354,738.46 3,482,243.51 1,354,738.46 547,234,10 CR 2271.00 Fund Balance 6.690,749.78 CR 0.00 0.00 0.00 0.00 6,690.749.78 CR Page: 8 trialbal.rpt GIL Trial Balance Report Page: 9 2110/2026 1:27:21PM COUNTY OF HAWAII 711/2024 through 7/31/2024 uau aewerrunu Account Number Liabilities (Continued) 2271.19 Fund Bal Desig Future Yr 2271.21 Fund Bal Desig Eqpt Repl 2273.00 Fdbal Desig Imprest/PC 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Sewer Fund trialbal.rpt 2110/2026 1:27:21 PM 035 ST Vacation Rental Enforcement Fund Account Number Assets 1101.01 Cash 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Llabllitles 2201.00 Vouchers Payable 2207.10 Due To Other Funds - Health Benefits 2207.15 Due To Other Funds - Employer FICA 2207.17 Due to Oth Fds-Retiremi Ben 2207.20 Due To Other Funds - Sal 8 Wages 2207.25 Due to Other Funds -Deductions 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2271.19 Fund Bal Desig Future Yr 2403.00 Encumbrances Total Liabilities Beginning Balance 4.232,169.00 CR 4,579,252.29 CR 400.00 CR 5,345,354.57 51,476,016.97 CR 51,476,016.97 51,476,016.97 CR 0.00 Debits 0.00 0.00 0.00 434,976.72 6,095,540.09 3,429,854.07 6,095,540.09 9,525,394.16 GIL Trial Balance Report COUNTY OF HAWAII 7/112024 through 713112024 Credits YTD Debits 0.00 0.00 0.00 0.00 0.00 0.00 62,781.55 5,780,331.29 3,186,434.39 22,257,443.80 6,338,959.77 30,348,859.07 3,186,434.39 22,257,443.80 9,525,394A6 52,606,302.87 Beginning Balance Debits Credits YTD Debits 1,241,944.89 25,250.00 32,003.99 25,250.00 1,174,882.00 0.00 0.00 1,174,882.00 0.00 1.000.00 25,250.00 1,000.00 2,416.826.89 26,250.00 57,253.99 1,201,132.00 0.00 3,635.00 3,635.00 3,635.00 0.00 3.981.84 6,028.81 3,981.84 0.00 1.346.00 2,021.85 1,346.00 0.00 4,277.19 6,479.51 4,277.19 0.00 18,422.56 24,119.56 18.422.56 0.00 6,840.04 10.319.36 6,840.04 1,193,768.32 CR 0.00 0.00 0.00 0.00 50,997.65 5.892.20 69,883.97 18,886.32 CR 3,135.00 0.00 22,021.32 395,676.57 CR 0.00 0.00 0.00 827,382.00 CR 0.00 0.00 0.00 18,886.32 0.00 3.135.00 18,886.32 2,416,826.89 CR 92,635.28 81,631.29 149,294.24 YTD Credits Balance 0.00 4,232,169.00 CR 0.00 4,579,252.29 CR 0,00 400.00 CR 62,781.55 5,717,549.74 46,267,343.10 48,566,911.27 CR 6,338,959.77 48,668,911.27 46,267,343.10 48,566,911.27 CR 62,606,302,87 0.00 Page: 10 YTD Credits Balance 32,003,99 1.235.190.90 0.00 1,174,882.00 25,250.00 24,250.00 CR 57,253.99 2,385,822.90 3,635.00 0.00 6,028.81 2.046.97 CR 2,021.85 675.85 CR 6,479.51 2,202.32 CR 24,119,56 5,697.00 CR 10,319.36 3.479.32 CR 1,193,768.32 1,193,768.32 CR 24,778.52 45.105.45 18.886.32 15,751.32 CR 0.00 395,676.57 CR 0.00 827,382.00 CR 3,135.00 15,751.32 1.293,172.25 2,385,822.90 CR uceau trialbal.rpt GIL Trial Balance Report Page: 11 2/10/2026 1:27:21PM COUNTY OF HAWAII 711/2024 through 7131/2024 M Assets 2,416,826.89 26,250.00 57,253.99 1,201,132.00 57,253.99 2,385,822.90 vA'•� Liabilities and Fund Balance 2,416,826.89 CR 92,635.28 61,631.29 149,294.24 1,293,172.25 2,386,822.90 CR Total ST Vacation Rental Enforcement Fund 0.00 11B,885.28 118.885.28 1,350,428.24 1,350,428.24 0.00 rage: 11 trialbal.rpt GIL Trial Balance Report Page:12 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/ 112024 through 7/3112024 040 Parking Meter Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 359,550.33 1.079.50 0.00 1,079.50 0.00 360,629.83 1172.00 Revenue Collections 0.00 0.00 1,079,50 0.00 1,079.50 1,079.50 CR Total Assets 369,650.33 1,079.50 1,079.50 1,079.50 1.079.60 359,550.33 Liabilities 2271.00 Fund Balance 359,550.33 CR 0.00 0.00 0.00 0.00 359,550.33 CR Total Liabilities 369,550.33 CR 0.00 0.00 0.00 0.00 359,550.33 CR Assets 359,550.33 1,079.50 1.079.50 1.079,50 1,079.50 359,650.33 Liabilities and Fund Balance 369,650.33 CR 0.00 0.00 0.00 0.00 359,650.33 CR Total Parking Meter Fund 0.00 1,079.50 1,079.50 1,079.50 1,079.50 0.00 Page: 12 trialbal.rpt 2/10/2025 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 713112024 Page: 13 060 Cemetery Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 79,946.98 750.00 0.00 750.00 0.00 80.696.98 1171.00 Estimated Revenues 10,000.00 0.00 0.00 10,000.00 0.00 10,000.00 1172.00 Revenue Collections 0.00 0.00 750.00 0.00 750.00 750.00 CR Total Assets 89,946.98 750.00 750.00 10,750.00 750.00 89,946.98 Liabilities 2241.00 Appropriation 10,125.00 CR 0.00 0.00 0.00 10,125.00 10,125.00 CR 2242.00 Expenditures 0.00 0,00 0.00 125.00 125.00 0.00 2244.00 Res For Encumbrances 125.00 CR 0.00 0.00 125.00 125.00 125.00 CR 2271.00 Fund Balance 79,821.98 CR 0.00 0.00 0.00 0.00 79.821.98 CR 2403.00 Encumbrances 125,00 0.00 0.00 125.00 0.00 125.00 Total Liabilities 89,946.98 CR 0.00 0.00 375.00 10,375.00 89,946.98 CR Assets 89,946.98 750.00 750.00 10,750.00 750.00 89,946.98 Liabilities and Fund Balance 89,946.98 CR 0.00 0.00 375.00 10,375.00 89,946.98 CR Total Cemetery Fund 0.00 760.00 750.00 11,125.00 11,125,00 0.00 Page: 13 trialbal.rpt GIL Trial Balance Report Page:14 2110/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 060 Blkeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 414,580.99 5,690.00 390.00 5,690.00 390.00 419,880.99 1171.00 Estimated Revenues 209,000.00 0.00 0.00 209,000.00 0.00 209,000.00 1172.00 Revenue Collections 0.00 390.00 5,690.00 390.00 5,690.00 5.300.00 CR Total Assets 623,580.99 6,080.00 6,080.00 216,080.00 6,080.00 623,580.99 Liabilities 2241.00 Appropriation 221,857.49 CR 0.00 0.00 0.00 221.857.49 221.857.49 CR 2242.00 Expenditures 0.00 0.00 0.00 12.857.49 12,857.49 0.00 2244.00 Res For Encumbrances 12,857.49 CR 0.00 25,000.00 12.857.49 37,857.49 37,857.49 CR 2271.00 Fund Balance 242.723.50 CR 0.00 0.00 0.00 0.00 242.723.50 CR 2271.19 Fund Bal Desig Future Yr 159,000.00 CR 0.00 0.00 0.00 0.00 159.000.00 CR 2403.00 Encumbrances 12,857.49 25,000.00 0.00 37,857.49 0.00 37,857.49 Total Liabilities 623.580.99 CR 25,000.00 25,000.00 63,572.47 272,572.47 623,580.99 CR Assets 623,580.99 6,080.00 6,080.00 215,080.00 6,080.00 623,680.99 Liabilities and Fund Balance 623,580.99 CR 25,000.00 25,000.00 63,572.47 272,572.47 623,580.99 CR Total Bikeway Fund 0.00 31,080.00 31,080.00 278,652.47 278,652.47 0.00 trialbal.rpt G/L Trial Balance Report Page: 16 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/112024 through 7131/2024 O 066 Wkforce Innov & Opport Act Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 557,228.04 CR 460,448.00 0.00 460,448.00 0.00 96,780.04 CR 1127.00 Other Receivables 38.993.66 0.00 0.00 0.00 0.00 38,993.66 1130.01 Due From Other Funds 64.00 0.00 0.00 0.00 0.00 64.00 1133.00 Fed Grants Receivable 898,239.76 0.00 460,448.00 0,00 460.448.00 437.791.76 1172.00 Revenue Collections 0.00 460,448.00 460,448.00 460,448.00 460,448.00 0.00 Total Assets 380,069.38 920,896.00 920,896.00 920,896.00 920,896.00 380,069.38 Liabilities 2207.00 Due To Other Funds 40,295.94 CR 0.00 0.00 0.00 0.00 40,295.94 CR 2241.00 Appropriation 339,773.44 CR 0.00 0.00 0.00 339,773.44 339,773.44 CR 2242.00 Expenditures 0.00 0.00 0.00 339,773.44 339,773.44 0.00 2244.00 Res For Encumbrances 339,773.44 CR 0.00 0.00 339,773.44 339,773.44 339,773.44 CR 2403.00 Encumbrances 339,773.44 0.00 0.00 339.773.44 0.00 339,773.44 Total Liabilities 380,069.38 CR 0.00 0.00 1,019,320.32 1,019,320.32 380,069.38 CR Assets 380,069.38 920,896.00 920,896.00 920,896.00 920.896.00 380,069.38 Liabilities and Fund Balance 380,069.38 CR 0.00 0.00 1,019,320,32 1,019,320.32 380,069.38 CR Total Witforce Innov & Opport Act Fund 0.00 920,896.00 920,896.00 1,940,216.32 1,940,216.32 0.00 Page: 15 trlalbal.rpt G/L Trial Balance Report Page: 16 2110/2026 1:27:21PM COUNTY OF HAWAII 7/112024 through 7/31/2024 070 Beautification Fund Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 261.052.75 19,151.00 1,655.32 19.151.00 1,655.32 278,548.43 1171.00 Estimated Revenues 212,340.00 0.00 0.00 212,340.00 0.00 212,340.00 1172.00 Revenue Collections 0.00 17.00 19,151.00 17.00 19,151.00 19.134.00 CR Total Assets 473,392.75 19j68.00 20,806.32 231,508.00 20,806.32 471,754.43 Liabilities 2201.00 Vouchers Payable 0.00 1,639.32 1,639.32 1,639.32 1,639.32 0.00 2207.00 Due To Other Funds 108,259.29 CR 0.00 0,00 0.00 0.00 108.259.29 CR 2241.00 Appropriation 212.340.00 CR 0.00 0.00 0.00 212,340.00 212.340.00 CR 2242.00 Expenditures 0.00 1,638,32 0.00 1,638.32 0.00 1,638.32 2271.00 Fund Balance 152,793.46 CR 0.00 0.00 0.00 0.00 152.793.46 CR Total Liabilities 473,392.75 CR 3,277.64 1,639.32 3,277.64 213,979.32 471,754.43 CR Assets 473.392.75 19,168.00 20,806.32 231,508.00 20,806.32 471,754.43 Liabilities and Fund Balance 473,392.75 CR 3,277,64 1,639.32 3,277.64 213,979.32 471,754.43 CR Total Beautification Fund 0.00 22,445.64 22,445.64 234,785,64 234,785.64 0.00 ray.: to lrlalbal.rpt GIL Trial Balance Report Page: 17 211012026 1:27:21PM COUNTY OF HAWAII 711/2024 through 7/31/2024 vro venicie uisposai rune 1..+ Account Number Assets 1101.01 Cash 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 2201.00 Vouchers Payable 2207,00 Due To Other Funds 2207.10 Due To Other Funds - Health Benefits 2207A5 Due To Other Funds - Employer FICA 2207.17 Due to Oth Fds-Retirement Ben 2207.20 Due To Other Funds - Sal & Wages 2207.25 Due to Other Funds -Deductions 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2271.19 Fund Bal Desig Future Yr 2403,00 Encumbrances Total Liabilities trialbai.rpt 2/10/2026 1:27:21PM Beginning Balance 9,798,437.86 4,608,184.00 0.00 14.406,621.86 0.00 77,898.07 CR 0.00 0.00 0.00 0.00 0.00 5,571.788.13 CR 0.00 963,604.13 CR 6.801.751.66 CR 1,955,184.00 CR 963,604.13 14,406,621.86 CR Debits 232,109.67 0.00 204.00 232,313.67 73,689.44 0.00 3,988.86 1,298.95 3,951.96 16,613.59 8,769.63 0.00 121,396.81 62,976.48 0.00 0.00 6,600.00 299,285.72 GIL Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 7/31/2024 Credits YTD Debits 101.712.48 232,109.67 0.00 4,608,184.00 232,109.67 204.00 333,822.15 4,840.497.67 73,689.44 73.689.44 0.00 0.00 6,043.40 3,988.86 1,995.58 1,298.95 5,960.40 3,951.96 21,739.53 16,613.59 13,449.18 8,769.63 0.00 0.00 5,323.23 1.085, 000.94 6,600.00 1.026, 580.61 0.00 0.00 0.00 0.00 62,976.48 970,204.13 197,777.24 3,190,098.11 YTD Credits Balance 101,712.48 9,928,835.05 0.00 4.608.184.00 232,109.67 231,905.67 CR 333, 822.15 14, 305,113.38 73,689.44 0.00 0.00 77,898.07 CR 6,043.40 2,054.54 CR 1,995.58 696.63 CR 5.960.40 2,008.44 CR 21,739.53 5,125.94 CR 13.449.18 4,679.55 CR 5,571,788.13 5,571,788.13 CR 968.927.36 116,073.58 970,204.13 907,227.65 CR 0.00 6,801,751.66 CR 0.00 1,955,184.00 CR 62,976.48 907,227.65 7,696,773.63 14,305,113.38 CR rays. � i Page:18 Assets 14,406,621.86 232,313.67 333,822.15 4,840,497.67 333,822.16 14,305,113.38 Liabilities and Fund Balance 14,406,621.86 CR 299,285.72 197,777.24 3,190,098.11 7,696,773.63 14,305,113.38 CR Total Vehicle Disposal Fund 0.00 531,599.39 531,599.39 8.030,595.78 8,030,595.78 0.00 trlalbal.rpt G/L Trial Balance Report Page: 19 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/3112024 086 Solid Waste Fund Account Number Assets 1101.01 Cash 1101.02 Imprest Fund 1115.40 Landfill Fees Receivable 1115.48 Allow For Doubtful Accls 1127.00 Other Receivables 1130.01 Due From Other Funds 1131.00 Slate Grants Receivable 1133.00 Fed Grants Receivable 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 2201.00 Vouchers Payable 2207.00 Due To Other Funds 2207.10 Due To Other Funds - Health Benefits 2207.15 Due To Other Funds - Employer FICA 2207.17 Due to Oth Fds-Retiremt Ben 2207,20 Due To Other Funds - Sal & Wages 2207.25 Due to Other Funds -Deductions 2209.20 Hllh Ben 8 Employee Ded Payable 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances Beginning Balance Debits Credits YTD Debits YTD Credits Balance 13,410,902.24 2,271,254.48 2,018,285.76 2,271,254.48 2,018,285.76 13.663,870.96 250.00 0.00 0.00 0.00 0.00 250.00 2,486,400.93 2,720,884.26 2,205,444.02 2,720.884.26 2,205.444.02 3,001,841.17 97,335.33 CR 0.00 0.00 0.00 0.00 97,335.33 CR 917.509.93 0.00 917,509.93 0.00 917,509.93 0.00 171.867.91 0.00 0.00 0.00 0.00 171,867.91 1,232,261.27 0.00 0.00 0.00 0.00 1,232,261.27 1,577,787.14 0.00 0.00 0.00 0.00 1,577,787.14 53,022,862.00 0.00 0.00 53,022,862.00 0.00 53,022,862.00 0.00 917,509.93 2,261,484.86 917,509.93 2,261,484.86 1,343,974.93 CR 72,722,506.09 5,909,648.67 7,402,724.57 58,932,510,67 7,402,724.57 71,229,430.19 0,00 925.957.32 925,957.32 925.957.32 925,957.32 0.00 1,042,745.29 CR 0.00 0.00 0.00 0.00 1,042,745.29 CR 0.00 96,112.84 144,151.96 96.112.84 144,151.96 48,039.12 CR 0.00 56,818.04 85,520.51 56.818.04 85,520.51 28,702.47 CR 0.00 157,401.30 239,135.42 157,401.30 239,135.42 81,734.12 CR 0.00 862,960.71 1,113,404.26 862,960.71 1,113,404.26 250,443.55 CR 0.00 308,677.38 461,760.97 308.677.38 461,760.97 153,083.59 CR 0.00 1,217.20 2,434.40 1,217.20 2,434.40 1,217.20 CR 60,667,808.91 CR 0,00 0.00 0.00 60,667,808.91 60.667,808.91 CR 0.00 2,884,755.74 313,019.55 10,529,702.65 7,957,966.46 2,571.736.19 7.644,946.91 CR 2,588,593.62 14,340,132.82 10.233,540.53 21.985,079.73 19,396,486.11 CR Page: 19 trialbal.rpt GIL Trial Balance Report Page: 20 2/1012025 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 086 Solid Waste Fund Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2248.40 Landfill Deferred Rev 2,389,065.60 CR 2,205,444.02 2,720,884.26 2,205,444.02 2,720,884.26 2,904,505.84 CR 2271.00 Fund Balance 4,247,403.29 CR 0.00 0.00 0.00 0.00 4.247,403.29 CR 2271.19 Fund Bal Desig Future Yr 4,375,233.00 CR 0.00 0.00 0.00 0.00 4.375,233.00 CR 2273.00 Fdbal Desig ImpresdPC 250,00 CR 0.00 0.00 0.00 0.00 250,00 CR 2403.00 Encumbrances 7,644,946.91 14,340,132.82 2,588,593.62 21,985,079.73 2,688,593.62 19.396,486.11 Total Liabilities 72.722,506.09 CR 24,428,070.99 22.934,995.09 47.362,911.72 98,892,697.82 71.229.430.19 CR Assets 72,722,506.09 5,909,648.67 7,402,724.67 58,932,610.67 7,402,724.57 71,229,430.19 Liabilities and Fund Balance 72,722,606.09 CR 24,428,070.99 22,934,995.09 47,362,911.72 98,892,697.82 71,229.430.19 CR Total Solid Waste Fund 0.00 30,337,719.66 30,337,719.66 106,295,422.39 106,295,422.39 0.00 rage: 2u trialbal,rpt G/L Trial Balance Report Page: 21 2/10/2025 1:27:21PM COUNTY OF HAWAII 7/ 1/2024 through 7/3112024 090 Golf Course Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101,01 Cash 730,464,32 90,711.72 129,735.93 90,711.72 129,735.93 691,440.11 1101.02 imprest Fund 2,000.00 0.00 0.00 0.00 0.00 2,000,00 1127.00 Other Receivables 7,524.00 0.00 7,524.00 0.00 7,524.00 0.00 1171.00 Estimated Revenues 2,220,230.00 0,00 0.00 2,220,230.00 0.00 2,220,230.00 1172.00 Revenue Collections 0.00 7.524.00 90,711.72 7,524.00 90,711.72 83,187.72 CR Total Assets 2,960,218.32 98,235.72 227,971.65 2,318.465.72 227,971.65 2,830,482.39 Liabilities 2201.00 Vouchers Payable 0.00 12,635.69 12,635.69 12.635.69 12,635.69 0.00 2207.10 Due To Other Funds - Health Benefits 0.00 12,078.76 18,343.54 12,078.76 18,343.54 6,264.78 CR 2207.15 Due To Other Funds - Employer FICA 0.00 5,897.24 8,907.85 5,897.24 8.907.85 3,010.61 CR 2207.17 Due to Oth Fds-Retiremt Ben 0.00 18,206.21 27,378.11 18,206.21 27,378.11 9,171,90 CR 2207.20 Due To Other Funds - Sal & Wages 0.00 95,842.16 122,572.66 95,842.16 122,572.66 26,730.50 CR 2207.25 Due to Other Funds -Deductions 0.00 29.761,81 44,242.74 29,761.81 44,242.74 14,480.93 CR 2241.00 Appropriation 2,312.386.49 CR 0.00 0.00 0.00 2,312,386.49 2,312,386,49 CR 2242.00 Expenditures 0.00 225.734.88 36,340.23 317,891.37 128,496.72 189,394.65 2244.00 Res For Encumbrances 92,156.49 CR 1,000.65 19,582.99 93,157.14 111,739.48 110,738.83 CR 2271.00 Fund Balance 580,023.83 CR 0.00 0.00 0.00 0.00 580,023.83 CR 2271.19 Fund Bal Desig Future Yr 65,808.00 CR 0.00 0.00 0.00 0.00 65,808.00 CR 2273.00 Fdbal Desig Imprest/PC 2,000.00 CR 0.00 0.00 0.00 0.00 2.000.00 CR 2403.00 Encumbrances 92,156.49 19,582.99 1,000.65 111.739.48 1,000.65 110.738.83 Total Liabilities 2.980,218.32 CR 420,740.39 291,004,46 697,209.86 2.787,703.93 2,830,482,39 CR Page: 21 trialbal.rpt G/L Trial Balance Report Page: 22 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/3112024 Assets 2,960,218.32 98,235.72 227,971.65 2,318,465.72 227,971.65 2,830,482.39 Liabilities and Fund Balance 2,960,218.32 CR 420,740.39 291,004.46 697,209.86 2,787,703.93 2,630,482.39 CR Total Golf Course Fund 0.00 618,976.11 518,978.11 3,015,675.56 3,015,676.58 0.00 Page: 22 trialbal.rpt GIL Trial Balance Report Page: 23 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/ 112024 through 7/31/2024 096 Geotherm Reloc $ Community Benefits Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 5.078,570.89 260.74 0.00 260.74 0.00 5,078,831.63 1127.00 Other Receivables 561,116.08 0.00 0.00 0.00 0.00 561,li6.08 1171.00 Estimated Revenues 1,000,000.00 0.00 0.00 1.000,000.00 0.00 1,000,000.00 Total Assets 6,639,686.97 260.74 0.00 1,000,260.74 0.00 6,639,947.71 Liabilities 2201.00 Vouchers Payable 0.00 260.74 260.74 260.74 260.74 0.00 2241.00 Appropriation 1,373,363.96 CR 0.00 0.00 0.00 1,373,363.96 1,373,363.96 CR 2242.00 Expenditures 0.00 0.00 260.74 373,363.96 373,624.70 260.74 CR 2244.00 Res For Encumbrances 373,363.96 CR 0.00 0.00 373,363.96 373,363.96 373,363.96 CR 2271.00 Fund Balance 4,266,323.01 CR 0.00 0.00 0.00 0.00 4.266,323.01 CR 2271.66 Fund Bat-Desig, Relocation 1,000,000.00 CR 0.00 0.00 0.00 0.00 1,000,000.00 CR 2403.00 Encumbrances 373,363.96 0.00 0.00 373,363,96 0.00 373,363.96 Total Liabilities 6,639,686.97 CR 260.74 521.48 1,120,352.62 2.120,613.36 6,639,947.71 CR Assets 6,639,686.97 260.74 0.00 1,000,260.74 0.00 6.639,947.71 Liabilities and Fund Balance 6.639,886.97 CR 260.74 521.48 1,120,352.62 2,120,613.36 6,639,947.71 CR Total Geotherm Reloc 8 Community Benefits 0.00 521.48 521.48 2,120,613.36 2,120.613.36 0.00 trialbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 7/31/2024 Page: 23 Page: 24 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 122,071,119.23 17,310.81 3,332,708.70 17,310.81 3,332,708,70 118,755,721.34 1127.10 Private Contribution Rec 662,976.40 750,000.00 750,000.00 750,000.00 750,000.00 662,976.40 1129.00 BondsAulh-Unissued 914,188,687.29 0.00 0.00 0.00 0.00 914,188,687.29 1130.01 Due From Other Funds 794,499.47 0.00 0.00 0.00 0,00 794,499.47 1131,00 State Grants Receivable 1,397,267.00 0.00 0.00 0.00 0.00 1,397,267.00 1131Al Due From DWS 402,629.84 0.00 0.00 0.00 0.00 402,629.84 1131.50 Slate Loans Receivable 76,613,405.39 0.00 0.00 0.00 0,00 76,613,405.39 1133.00 Fed Grants Receivable 123,541,819.81 0.00 0.00 0.00 0.00 123,541,819.81 1171.00 Estimated Revenue 0.00 1,035,952.00 1,035,952.00 1,035.952.00 1,035,952.00 0.00 Total Assets 1,239,672,404.43 1,803,262.81 5,118.660.70 1,803,262.81 5.118,660.70 1,236,357,006.54 Liabilities 2201.00 Vouchers Payable 0.00 3,332,708.70 3,332,708.70 3,332.708.70 3,332,708.70 0.00 2207.00 Due To Other Funds 387.130.12 CR 0.00 0.00 0.00 0.00 387,130.12 CR 2214,01 Advance Pmis Received 1,110,721.20 CR 750,000.00 0.00 750,000.00 0.00 360,721.20 CR 2214.38 Hokulla Settlement Payable 130,174.73 CR 0.00 17,310.81 0.00 17,310.81 147,485.54 CR 2231.30 UnallolApprop Bond Ord 07-120 41.036.61 CR 0.00 0.00 0.00 0.00 41,036.61 CR 2231.31 UnallolApprop Bond Ord 08-106 12,225,043.35 CR 0,00 0.00 0.00 0.00 12,225,043.35 CR 2231.32 UnallolApprop Bond Ord 08-148 4.138.11 CR 0.00 0.00 0.00 0.00 4,138,11 CR 2231.34 UnallolApprop Bond Ord 04-154 493,038.41 CR 0.00 0.00 0.00 0.00 493,038.41 CR 2231.35 UnallolApprop Bond Ord 11-40 14,562.494.69 CR 0.00 0.00 0.00 0.00 14,562.494.69 CR 2231.36 UnallolApprop Bond Ord 12-77 1,505.657.78 CR 0.00 0.00 0.00 0.00 1,505.657.78 CR 2231.37 UnallolApprop Bond Ord 12-150 20,281.839.05 CR 0.00 0.00 0.00 0.00 20,281,839.05 CR 2231.39 UnallolApprop Bond Ord 13-23 222.56 CR 0.00 0.00 0.00 0.00 222.56 CR Page: 24 trialbal,rpt GIL Trial Balance Report Page: 25 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7131/2024 110 Capital Projects Fund Beginning �.+ Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2231.41 Unallot Funds for Kamakoa Nut 9,576.990.45 CR 0.00 0.00 0.00 0.00 9,576,990.45 CR 2231.42 UnallotApprop Bond Ord 13-84 1,169,000.00 CR 0.00 0.00 0.00 0.00 1.169,000.00 CR 2231.43 Unallot Approp Bond Ord 14-11 11.036.613.20 CR 285,952.00 0.00 285,952.00 0.00 10,750,661.20 CR 2231.44 UnallotApprop Bond Ord 15A8 1,478,795.20 CR 0.00 0.00 0.00 0.00 1.478,795.20 CR 2231.45 UnallotApprop Bond Ord 15-68 831,936.00 CR 0.00 0.00 0.00 0.00 831.936.00 CR 2231.46 Unallot Approp Bond Ord 16-66 9.658,501.71 CR 0.00 0.00 0.00 0.00 9,658,501.71 CR 2231.47 Unallot Approp Bond Ord 18-6 640,424.05 CR 0.00 0.00 0.00 0.00 640.424.05 CR 2231.48 UnallotApprop Bond Ord 18-51 121,036.77 CR 0.00 0.00 0.00 0.00 121.036.77 CR 2231.49 UnallotApprop Bond Ord 1"0 16,946.68 CR 0.00 0.00 0.00 0.00 16,946.68 CR 2231.50 Unallot Approp Bond Ord 20-27 54,312,365.79 CR 0.00 0.00 0.00 0.00 54,312,365.79 CR 2231.51 UnallotApprop Bond Ord 20-68 356,975,000.00 CR 0.00 0.00 0.00 0.00 356,975,000.00 CR 2231.52 UnallotApprop Bond Ord 21-53 1,301,510.04 CR 0.00 0.00 0.00 0,00 1,301,510.04 CR 2231.53 UnallotApprop Bond Ord 22AI 98,729,426.97 CR 0.00 0.00 0.00 0.00 98,729,426.97 CR 2231.54 UnallotApprop Bond Ord 23-31 102,846,300.00 CR 0.00 0.00 0.00 0.00 102,846,300.00 CR 2231.82 UnallotApprop Bond Ord 23-95 165,141,110.05 CR 0.00 0.00 0.00 0.00 165.141,110.05 CR 2231.90 Pub impr Bond Ord 17-73 2,437,000.00 CR 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 CR 0.00 0.00 0.00 0.00 3,699,000.00 CR 2233.00 Unal Appr Gan Fund Trs 176.873.00 CR 0.00 0.00 0.00 0.00 176,873.00 CR 2235,00 Unal ApprCap Proj Fdbal 474,000.00 CR 0.00 415,000.00 0.00 415,000.00 889,000.00 CR 2236.09 Unal App Fueltx IC 08-10 68,417.65 CR 0.00 0.00 0.00 0.00 68,417.65 CR 2236.11 Una) App Fueltx IC 12-14 24,778.07 CR 0.00 0.00 0.00 0.00 24,778.07 CR 2236.12 Unal App Fuellx IC 14-16 19,953.42 CR 0.00 0.00 0.00 0.00 19,953.42 CR 2236.13 Unal App Fueltx IC 16-18 101,236.43 CR 0.00 0.00 0.00 0.00 101,236.43 CR 2236.15 Unal App Fueltx IC20-22 132,598.59CR 0.00 0.00 0.00 0.00 132,598.59 CR 2236.16 Unal App Fueltx IC 22-24 2,313,612.75 CR 0.00 0.00 0.00 0.00 2.313,612.75 CR Page: 25 trialbal.rpt GIL Trial Balance Report Page: 26 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/112024 through 7/31/2024 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2241.00 Appropriation 241,493,732.34 CR 0.00 1,035,952.00 2,119,397.24 244.649,081.58 242,529,684.34 CR 2242.00 Expenditures 0.00 3,332,708.70 0.00 249,065,235.52 245,732,526.82 3,332,708.70 2244.00 Res For Encumbrances 241,493,732.34 CR 56,940.413.04 899.094.75 300,553,542.62 244,512,224.33 185.452,414.05 CR 2271.00 Fund Balance 284,166.12 CR 0.00 0.00 0.00 0.00 284,166.12 CR 2271.05 Fund Balance --Designated 7,715,637.21 CR 415,000.00 0.00 415,000.00 0.00 7,300,637.21 CR 2271.18 Fund Bat Unappr Fund Trans 60,123,504.23 CR 0.00 0.00 0.00 0.00 60,123,504.23 CR 2271.23 Fund Bat - SRF 40,492.024.12 CR 0.00 0.00 0.00 0,00 40,492,024.12 CR 2271.31 Fund Bat -Fuel Tx IC 06-08 93.168,25 CR 0.00 0.00 0.00 0.00 93,168.25 CR 2271.32 Fund Bat -Fuel Tx IC 08-10 6.138.74 CR 0.00 0.00 0.00 0.00 6,138,74 CR 2271.33 Fund Bat -Fuel Tx IC 10-12 74.107.17 CR 0.00 0,00 0.00 0.00 74,107.17 CR 2271.34 Fund Bat -Fuel Tx IC 12-14 7.069.07 CR 0.00 0.00 0.00 0.00 7,069.07 CR 2271.35 Fund Bal-Fuel Tx IC 14-16 6.956.73 CR 0.00 0.00 0.00 0.00 6,956.73 CR 2271.36 Fund Bai-Fuel Tx IC 16-18 149,762.89 CR 0.00 0.00 0.00 0.00 149,762.89 CR 2271.37 Fund Bal-Fuel Tx IC 18-20 392,130.58 CR 0.00 0.00 0.00 0.00 392,130.58 CR 2271.38 Fund Bal-Fuel Tx IC 20-22 390,834.58 CR 0.00 0.00 0.00 0.00 390,834.58 CR 2271.39 Fund Bal-Fuel Tx IC 22-24 1,418,922.12 CR 0.00 0.00 0.00 0.00 1,418,922.12 CR 2271.64 Fund Bal-Lapsed Hiway Fd Proj 884,337.86 CR 0.00 0.00 0.00 0.00 884,337.86 CR 2271.65 Fund Bal-Lapsed Gen Fd Proj 3.677,517.57 CR 0.00 0.00 0.00 0.00 3.677,517.57 CR 2271.67 Fund Balance - Lapsed Other Fund Proj. 145,144.88 CR 0.00 0.00 0.00 0.00 145,144.88 CR 2271.73 Fund Bal-Lapsed GET Fd Proj 8.292,326,54 CR 0.00 0.00 0.00 0.00 8.292,326.54 CR 2403.00 Encumbrances 241.493,732.34 899,094.75 56,940,413.04 242,392.827.09 56,940,413.04 185.452,414.05 Total Liabilities 1,239.672,404.43 CR 65,955,877.19 62,640,479.30 798,914,663.17 795,599,265.28 1,236,357,006.54 CR Page: 26 trialbal.rpt GIL Trial Balance Report Page: 27 2/10/2026 1:27:21PM COUNTY OF HAWAII 711/2024 through 7/31/2024 Assets 1,239,672,404.43 1,803,26ZIli 5,118,660.70 1,803,262.81 5,118,660.70 1,236,357,006.54 v' ✓ Liabilities and Fund Balance 1,239,672,404.43 CR 65,955,877.19 62,640,479.30 798,914,663.17 795,599,265.28 1,236,357,006.54 CR i� Total Capital Projects Fund 0.00 67,759,140.00 67,769,140.00 800,717,925.98 800,717,925.98 0.00 Page: 27 trialbal.rpt GIL Trial Balance Report Page: 28 2/1012026 1:27:21PM COUNTY OF HAWAII 7/ 112024 through 7131/2024 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 0.00 0.00 0.00 Total Id 17—Kaloko Agency 0.00 0.00 0.00 0.00 0.00 0.00 trialbal.rpt GIL Trial Balance Report Page: 29 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 126 Kona Wdrvw/Cstvw Beginning r„{ Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 335,351.30 10,411.55 2,276.17 10,411.55 2,276.17 343,486,68 1121.80 Special Assessment Receivable 23,347.99 5,884.32 8,928.16 5,884.32 8.928.16 20,304.15 Total Assets 358,699.29 16,295.87 11,204.33 16,295.87 11,204.33 363.790.83 Liabilities 2207.00 Due to Other Funds 890.00 CR 0.00 0.00 0.00 0.00 890.00 CR 2214.01 Advance Pmts Received 22,627.43 CR 0.00 0.00 0.00 0.00 22,627.43 CR 2230.01 Due To Holders,S.A.Bonds 311,837.23 CR 0.00 4,736.51 0.00 4,736.51 316,573.74 CR 2248.80 Deferred Special Assessment 23,344.63 CR 3,253,12 3,608.15 3,253.12 3.608.15 23,699.66 CR Total Liabilities 358,699.29 CR 3,253.12 8,344.66 3,253.12 8,344.66 363,790.83 CR Assets 358.699.29 16,295.87 11,204.33 16.295.87 11,204.33 363.790.83 Liabilities and Fund Balance 358,699.29 CR 3,253.12 8,344.66 3,253.12 8,344.66 363,790.83 CR Total Kona Wdrvw/Cstvw 0.00 19,548.99 19,548,99 19,548.99 19,548.99 0.00 Page: 29 trlalbal.rpt GIL Trial Balance Report Page: 30 2/1012026 1:27:21PM COUNTY OF HAWAII 7/ 1/2024 through 7/3112024 127 Id 19--Kona Ocn Vw Prop Subdly Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 603,482.83 15,897.42 0.00 15.897.42 0.00 619,380.25 1121.80 Special Assessment Receivable 4,233.71 12,504.97 13,237.46 12.504.97 13,237.46 3,501.22 Total Assets 607,716.54 28,402.39 13,237.46 28,402.39 13,237.46 622,881.47 Liabilities 2207.00 Due To Other Funds 1.092.00 CR 0.00 0.00 0.00 0.00 1,092.00 CR 2214.01 Advance Pmis Received 1.236.17 CR 0.00 0.00 0.00 0.00 1,236.17 CR 2230.01 Due To Holders,S.A. Bonds 601,154.66CR 0.00 15,897.42 0.00 15,897.42 617,052.08 CR 2248.80 Deferred Special Assessment 4,233.71 CR 13,237.46 12,504.97 13,237.46 12.504.97 3.501.22 CR Total Liabilities 607,716.54 CR 13,237.46 28,402.39 13,237.46 28,402.39 622,881.47 CR Assets 607,716.54 28,402.39 13,237.46 28,402.39 13,237.46 622,881.47 Liabilities and Fund Balance 607,716.54 CR 13,237.46 28,402.39 13,237.46 28,402.39 622,881.47 CR Total Id 19-Kona Ocn Vw Prop Subdiv 0.00 41,639.85 41,639.85 41,639.85 41,639.85 0.00 rage: ev trialbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 711/2024 through 7/31/2024 Page: 31 129 ID 20••Lono Kona Subdivision Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 759,086.93 9,466.63 0.00 9,466.63 0.00 768,553.56 1121.80 Special Assessment Receivable 7,541.07 5,005.63 6,120.66 5.005.63 6,120.66 6,426.04 Total Assets 766,628.00 14,472.26 6,120.66 14,472.26 6.120.66 774,979.60 Liabilities 2207.00 Due To Other Funds 8,193.83 CR 0.00 0.00 0.00 0.00 6,193.83 CR 2214.01 Advance Pmts Received 21.755.06 CR 0.00 0.00 0.00 0.00 21,755.06 CR 2230.01 Due To Holders,S.A.Bonds 729,138.04 CR 0.00 9,466.63 0.00 9.466.63 738,604.67 CR 2248.80 Deferred Special Assessment 7,541.07 CR 6,120.66 5,005.63 6,120.66 5,005.63 6,426.04 CR Total Liabilities 766,628.00 CR 6,120.66 14.472.26 6.120.66 14,472.26 774,979.60 CR Assets 766.628.00 14,472.26 6, 120.66 14.472.26 6,120.66 774,979.60 Liabilities and Fund Balance 766,628.00 CR 6,120.66 14.472.26 6,120.66 14.472.26 774,979.60 CR Total ID 20-Lono Kona Subdivision 0.00 20,592,92 20,592.92 20,592.92 20,592.92 0,00 Page:31 trialbal.rpt. GIL Trial Balance Report Page: 32 2/10/2026 1:27:21PM COUNTY OF HAWAII 71112024 through 7/3112024 137 Id Revolving Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 442,950.89 1,830.37 0.00 1,830.37 0.00 444,781.26 Total Assets 442,950.89 1,830.37 0.00 1,830.37 0.00 444,781.26 Liabilities 2271.00 Fund Balance 442,950.89 CR 0.00 1,830.37 0.00 1,830.37 444,781.26 CR Total Liabilities 442,950.89 CR 0.00 1,830.37 0.00 1,830.37 444,781.26 CR Assets 442,950.89 1,830.37 0.00 1,830.37 0.00 444,781.26 Liabilities and Fund Balance 442,950.89 CR 0.00 1,830.37 0.00 1.830.37 444,781.26 CR Total Id Revolving Fund 0.00 1,830.37 1,830.37 1.830.37 1.830.37 0.00 trlalbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/112024 through 7131/2024 Page: 33 140 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 trialbal.rpt 2/10/2025 1:27:21PM 141 Sewer Loan Fund Account Number Assets 1101.01 Cash Total Assets Liabilities 2271.00 Fund Balance Total Liabilities Assets Liabilities and Fund Balance Total Sewer Loan Fund GIL Trial Balance Report Page: 34 COUNTY OF HAWAII 711/2024 through 7/31/2024 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 100.000.00 0.00 0.00 0.00 0.00 100,000.00 100.000.00 0.00 0.00 0.00 0.00 100,000.00 100,000.00 CR 0.00 0.00 0.00 0.00 100.000.00 CR 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR 100,000.00 0.00 0.00 0,00 0.00 100,000.00 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR 0.00 0.00 0.00 0.00 0.00 0.00 trialbal.rpt GIL Trial Balance Report Page: 35 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 71M2024 O 162 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 33,507,022.77 3,632.956.69 3,392,657.49 3,632,956.69 3,392,657.49 33,747,321.97 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.20 Cash - Hsg Proj 1,346.850.95 0.00 0.00 0.00 0.00 1,346,850.95 1115.50 Fraud Recovery Receivable 127,549.23 0.00 0.00 0.00 0.00 127,549,23 1115.58 Allow for Doubtful Accounts 195,317.13 CR 0.00 0.00 0.00 0.00 195,317.13 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 159,995.56 0.00 0.00 0.00 0.00 159,995.56 1125.15 Allow for Doubtful Accts-Hsg Proj 75,879.70 CR 0.00 0.00 0.00 0.00 75,879.70 CR 1127.00 Other Receivables 190,295.31 0.00 0.00 0.00 0.00 190,295.31 1130.01 Due From Other Funds 148,061.93 0.00 0.00 0.00 0.00 148.061.93 1131.00 State Grants Receivable 3,112,322.30 0.00 394,944.08 0.00 394.944.08 2,717,378.22 1133.00 Fed Grants Receivable 23,442,141.06 0,00 71,838.42 0.00 71.838.42 23,370,302.64 1171.00 Estimated Revenues 53,414,502.00 0.00 0.00 53,414,502.00 0.00 53,414,502,00 1172.00 Revenue Collections 0,00 466,782,50 3,551,066.72 466,782.50 3,551,066.72 3,084,284.22 CR Total Assets 115,256,216.08 4,099,739.19 7,410,606.71 57,514,241A9 7,410,506.71 111,945,448.56 Liabilities 2201.00 Vouchers Payable 0.00 2,884,771.29 2,884,771.29 2,884,771.29 2,884,771.29 0.00 2207.00 Due To Other Funds 11,257.73 CR 0.00 0.00 0.00 0.00 11,257.73 CR 2207.05 Due To Other Funds - Hsg PrcJ 142,728.89 CR 142,016.95 0.00 142,016.95 0,00 711.94 CR 2207.10 Due To Other Funds - Health Benefits 0.00 38,619.40 59,285.30 38,619.40 59,285.30 20,665.90 CR 2207.15 Due To Other Funds - Employer FICA 0.00 27,029.42 40,934.13 27,029.42 40,934.13 13,904.71 CR 2207.17 Due to Oth Fds-Retireml Ben 0.00 83,672.17 127,193.87 83,672.17 127,193.87 43,521.70 CR 2207.20 Due To Other Funds - Sal 8 Wages 0.00 355,527.23 474,559,43 355,527.23 474,559.43 119,032.20 CR Page: 35 trlalbal.rpt GIL Trial Balance Report Page: 36 211012026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/3112024 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2207.25 Due to Other Funds -Deductions 0.00 136,055.22 205,614.42 136,055.22 205,614.42 69,559.20 CR 2213.01 Security Dep Payable-Hsg Proj 107.638.00 CR 0.00 0.00 0.00 0.00 107,638.00 CR 2213.30 Fam Self Suit Pgm Dep Pay 195,015.16 CR 11,915.13 14,081,12 11,915.13 14,081.12 197,181.15 CR 2214.01 Advance Pmts Received 184,011.09 CR 0.00 0.00 0.00 0.00 184,011.09 CR 2214.02 Advance Payments Received-Hsg Proj 29,687.42 CR 0.00 0.00 0.00 0.00 29,687.42 CR 2228.11 Deferred Revenues - Hsg Proj 72,981.16 CR 0.00 0.00 0.00 0.00 72,981.16 CR 2241.00 Appropriation 93.904.928.20 CR 0.00 0.00 5,000.00 93,909,928.20 93,904,928.20 CR 2242.00 Expenditures 0.00 3,781,327.12 343,726.85 44,281,753.32 40,844.153.05 3,437,600.27 2244.00 Res For Encumbrances 40,282,794.36 CR 32,661,608.18 2,024,012.18 73,157,034.38 42,415,622.46 9,645,198.36 CR 2244.01 Res for Encumbrances-Hsg Projects 207.631.84 CR 0.00 0.00 0.00 103,815.92 207,631.84 CR 2248.11 Deferred Revenue 201,099.21 CR 0.00 0.00 0.00 0.00 201,099.21 CR 2271.00 Fund Balance 740,691.37 CR 0.00 0,00 0.00 0.00 740.691.37 CR 2271.19 Fund Bat Desig Future Yr 439,708.00 CR 0.00 0.00 0.00 0.00 439.708.00 CR 2271.52 Fund Balance - Hsg Proj 870,299.50 CR 0.00 0.00 0.00 0.00 870,299.50 CR 2271.53 Fund Balance - Mainstream 209,422.28 CR 0.00 0.00 0.00 0.00 209,422.28 CR 2271,63 Fund Balance - HAP 1,159,432.27CR 0.00 0.00 0.00 0.00 1,159,432.27 CR 2271,74 Fund Bal - Affordable Housing Production 16,987,215.80 CR 0.00 0.00 0.00 0.00 16,987.215.80 CR 2273.00 Fund Sal Desig Imprest/PC Fund 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2403.00 Encumbrances 40,490,426.20 2,024,012.18 32,661,608.18 42,514,438.38 32.661,608.18 9,852,830.20 Total Liabilities 115,256,216.08 CR 42,146,554.29 38,835,786.77 163.637,832.89 213,741,567.37 111,945,448.56 CR Page: 36 trlalbal.rpt GIL Trial Balance Report Page: 37 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/ 112024 through 713112024 Assets 116,256,216.08 4,099,739.19 7,410,506.71 57,514,241,19 7,410,506.71 1N,945,448.56 Liabilities and Fund Balance 116,256,216.08 CR 42,146,554.29 38,836.786.77 163,637,832.89 213,741,587.37 111,945,448.56 CR Total Office Of Housing Fund 0.00 46,246,293.48 46,246,293.48 221,152,074.08 221,162,074.08 0.00 trialbal.rpt 2/10/2026 1:27:21PM 164 Cty Hang Revolving Fund Account Number Assets 1101.01 Cash 1101.02 Impresl Fund 1172.00 Revenue Collections Total Assets Liabilities 2201.00 Vouchers Payable 2203.23 Vacation Transfer -In Pay 2241,00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund 8atance 2271.05 Fund Balance --Designated 2273.00 Fdbal Desig Imprest/PC 2403,00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Cly Hang Revolving Fund GIL Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 7/31/2024 Beginning Balance Debits Credits YTD Debits 992,137.87 67.43 4,830.00 67,43 100.00 0.00 0.00 0.00 0.00 0.00 67.43 0.00 992,237.87 67.43 4,897.43 67.43 0.00 4,830.00 4,830.00 4,830.00 4,153.45 CR 0.00 0.00 0.00 880,039.50 CR 0.00 0.00 0.00 0.00 4,830,00 0.00 884,869.50 880,039.50 CR 851,518.00 0,00 1.731,557.50 106,689.93 CR 0.00 0.00 0.00 1,254.99 CR 0.00 0.00 0.00 100.00 CR 0.00 0.00 0.00 880,039.50 0.00 851,518.00 880,039.50 992,237.87 CR 861,178.00 866,348.00 3,501,296.50 992,237.87 67.43 4,897.43 67.43 992,237.87 CR 801,178.00 856,348.00 3,501,296.60 0.00 861,245.43 861,245.43 3,501,363.93 Page: 38 YTD Credits Balance 4,830.00 987,375.30 0.00 100.00 67.43 67.43 CR 4,897.43 987,407.87 4,830.00 0.00 0.00 4.153.45 CR 880,039.50 880.039.50 CR 880,039.50 4.830.00 880,039.50 28,521.50 CR 0.00 106,689.93 CR 0.00 1,254.99 CR 0.00 100.00 CR 851,518,00 28,521.50 3,496,466.50 987,407.87 CR 4,897.43 987,407.87 3,496,466.50 987,407.87 CR 3,501,363.93 0.00 trlalbal.rpt GIL Trial Balance Report Page: 39 211012026 1:27:21PM COUNTY OF HAWAII 711/2024 through 7/31/2024 156 Kulaimano Eldly Hag Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 586,104.34 2,238.00 0.00 2,238.00 0.00 588,342.34 1101.02 Impresl Fund 50.00 0.00 0.00 0.00 0.00 50.00 1101.18 Cash W/Rental Agent 146,709.58 0.00 0.00 0.00 0.00 146,709.58 1101.22 Cash - Security Deposit w/Rental Agent 14,622.69 0.00 0.00 0.00 0.00 14,622.69 1123.00 Prepaid Expense 16,739.99 0.00 0.00 0.00 0.00 16,739.99 1130.01 Due From Other Funds 65,646.82 0.00 0.00 0.00 0.00 65,646.82 1160.01 Buildings And Structures 2.976,547.29 0.00 0.00 0.00 0.00 2,976,547.29 1162.00 Land 250,000.00 0.00 0.00 0.00 0.00 250,000,00 1163.02 Gmd & Site Improvements 261,000.00 0.00 0.00 0.00 0.00 261,000.00 1163.03 Furniture & Fixtures 131,003.46 0.00 0.00 0.00 0.00 131,003.46 1169.00 Accum Depreciation 1,613,973.68 CR 0.00 0.00 0.00 0.00 1,613,973.68 CR 1171.00 Estimated Revenues 1,084,006.00 0.00 0.00 1.084,006,00 0,00 1,084,006.00 1172.00 Revenue Collections 0.00 0.00 2,238.00 0.00 2,238.00 2,238.00 CR Total Assets 3.918,456,49 2,238.00 2,238.00 1,086,244.00 2,238.00 3,918,456.49 Liabilities 2207.00 Due To Other Funds 12,020.47 CR 5,200.00 0.00 5,200.00 0.00 6,820.47 CR 2212.00 interest Payable 1,781.99 CR 0,00 0.00 0.00 0.00 1,781.99 CR 2213.00 Security Deposit Payable 14,616,00 CR 0.00 0.00 0.00 0.00 14,616.00 CR 2215.50 Unearned Rental 2,996,21 CR 0.00 0.00 0.00 0.00 2,996.21 CR 2231.00 Bonds Payable 159,078.75 CR 0.00 0.00 0.00 0.00 159,078.75 CR 2241.00 Appropriation 1,156,005.59 CR 0.00 0.00 0.00 1,156,005.59 1.156,005.59 CR 2242.00 Expenditures 0.00 0.00 5,200.00 71.999.59 77,199.59 5,200.00 CR 2244.00 Res For Encumbrances 71,999.59 CR 523.56 2,298.95 72.523.15 74,298.54 73,774.98 CR Page:39 trlalbal.rpt GIL Trial Balance Report Page: 40 211012026 1:27:21PM COUNTY OF HAWAII 711/2024 through 7/31/2024 156 Kulaimano Eldly Hag Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 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 Govl 160,795.91 CR 0.00 0.00 0.00 0.00 160,795.91 CR 2283.00 Retained Earnings 1,681,171,57 CR 0.00 0.00 0.00 0.00 1,681,171.57 CR 2283.10 Rat Earn-Desig Future Yr 479.440.00 CR 0.00 0.00 0.00 0.00 479,440.00 CR 2283.20 Rat Earn Desig imprest/PC 50.00 CR 0.00 0.00 0.00 0.00 50.00 CR 2403.00 Encumbrances 71.999.59 2,298.95 523.56 74.298.54 523.56 73,774.98 Total Liabilities 3,918,466.49 CR 8.022.61 8,022.51 224,021.28 1,308.027.28 3,918,456.49 CR Assets 3,918,456.49 2,238.00 2,238.00 1,086,244.00 2,238.00 3,918,456.49 Liabilities and Fund Balance 3,918,456,49 CR 8,022.51 8,022.61 224,021.28 1,308,027.28 3,918,456.49 CR Total Kulaimano Eldly Hsg Fund 0.00 10.260.51 10,260.61 1,310,265.28 1,310,266.28 0.00 trialbal.rpt GIL Trial Balance Report Page: 41 2110/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 168 Out[ Ekahl Housing Fund Account Number Assets 1101.01 Cash 1101.02 Imprest Fund 1101.09 Cash -Reserve 1101.17 Cash -Security Deposit 1101.18 Cash W/Rental Agent 1101.22 Cash - Security Deposit w/Rental Agent 1115.20 Security Deposit Rec 1125.00 Rent Receivable 1127.00 Other Receivables 1160.01 Buildings And Structures 1162.00 Land 1163.02 Gmd & Site Improvements 1163.03 Furniture & Fixtures 1165.00 Construction In Progress 1169.00 Accum Depreciation 1171,00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 2207.00 Due To Other Funds 2213.00 Security Deposit Payable 2241.00 Appropriation 2242.00 Expenditures Beginning Balance Debits Credits YTD Debits YTD Credits Balance 0.00 340.68 0.00 340.68 0.00 340.68 100.00 0.00 0.00 0.00 0.00 100.00 77,361.12 0.00 0,00 0.00 0.00 77,361.12 2,946.01 0.00 0.00 0.00 0.00 2,946.01 560,837.96 0.00 0.00 0.00 0.00 560,837.96 31,173.04 0.00 0.00 0.00 0.00 31,173.04 1,274.00 0.00 0.00 0.00 0.00 1,274.00 7,050.00 0.00 0.00 0.00 0.00 7,050.00 5,925.02 0.00 0.00 0.00 0.00 5,925.02 1,020,983.25 0.00 0.00 0,00 0.00 1,020,983.25 503,877.18 0.00 0.00 0.00 0.00 503,877,18 11,850.14 0.00 0.00 0.00 0.00 11,850.14 36.086.39 0.00 0.00 0.00 0.00 36,086.39 105,255.89 0.00 0.00 0.00 0.00 105,255.89 247.737.72 CR 0.00 0,00 0.00 0.00 247,737.72 CR 703.519.00 0.00 0.00 703.519.00 0.00 703,519.00 0.00 0.00 340.68 0.00 340.68 340.68 CR 2,820,501.28 340.68 340.68 703,859.68 340.68 2,820,501.28 1,416.23 CR 0.00 0.00 0.00 0.00 1.416.23 CR 29,048,00 CR 0.00 0.00 0,00 0.00 29,048.00 CR 727,024.44 CR 0.00 0.00 0.00 727,024.44 727,024.44 CR 0.00 0.00 0.00 23,505.44 23,505.44 0.00 ray.: 9, trialbal.rpt 2/1012025 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/ 1/2024 through 7/31/2024 Page: 42 168 Ouli Ekahl Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2244.00 Res For Encumbrances 23.505.44 CR 0.00 0.00 23,505.44 23,505.44 23,505.44 CR 2271.12 Unearned Rental 3,105.00 CR 0.00 0.00 0.00 0.00 3,105.00 CR 2283.00 Retained Earnings 1,357,036.43 CR 0.00 0.00 0.00 0,00 1,357,036.43 CR 2283.05 Retained Eam-Equip Res 655.00 CR 0.00 0.00 0.00 0.00 655.00 CR 2283.10 Ret Eam-Desig Future Yr 157,749.00 CR 0.00 0.00 0.00 0.00 157,749.00 CR 2283.20 Ret Earn Desig Imprest/PC 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2284.10 Contributed Capital 544,367.18 CR 0.00 0.00 0.00 0.00 544,367.18 CR 2403.00 Encumbrances 23,505.44 0.00 0.00 23,505.44 0.00 23,505.44 Total Liabilities 2,820,501.28 CR 0.00 0.00 70,516.32 774,035.32 2,820,501.28 CR Assets 2,820,601.28 340.68 340.88 703,859.68 340.68 2,820,501.28 Liabilities and Fund Balance 2,820,501.28 CR 0.00 0.00 70,516.32 774,035.32 2,820,501.28 CR Total Ouli Ekahl Housing Fund 0.00 340.68 340.66 774,376.00 774,376.00 0.00 Page: 42 trialbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 7/31/2024 Page: 43 �y 200 Shippers Wharf Trust Fund �I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 577,981,90 2,395.41 11,627.12 2,395.41 11.627.12 568,750.19 1172,00 Revenues 0.00 4,026.39 2,395.41 4,026.39 2,395.41 1,630.98 1190.00 Investments 2.073.073.85 0.00 0.00 0.00 0.00 2,073,073.85 Total Assets 2,661,055.75 6,421.80 14,022.53 6,421.80 14,022.53 2,643,455.02 Liabilities 2201.00 Vouchers Payable 0.00 7,600.73 7,600.73 7,600.73 7,600.73 0.00 2242.00 Expenditures 0.00 7,600.73 0.00 7,600.73 0.00 7.600.73 2271.00 Fund Balance 2,651,055.75 CR 0.00 0.00 0.00 0.00 2,651,055.75 CR Total Liabilities 2,651,055.75 CR 15,201.46 7,600.73 15,201.46 7,600.73 2,043,455.02 CR Assets 2,661,055.75 6.421,80 14,022.53 6,421.80 14,022.53 2,643,455.02 Liabilities and Fund Balance 2,651,055.75 CR 15,201.46 7,600.73 16,201.46 7,600.73 2,643,455.02 CR Total Shippers Wharf Trust Fund 0.00 21,623.26 21,623.26 21,623.26 21,623.26 0.00 Page: 43 trialbal.rpt GIL Trial Balance Report Page: 44 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 713112024 205 Organ 6 Tissue Educ Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 5,362.00 1,801.00 5,331.00 1,801.00 5,331.00 1,832.00 Total Assets 5,362.00 1,801.00 6,331.00 1,801.00 6,331.00 1,832.00 Liabilities 2201.00 Vouchers Payable 0.00 5,331.00 5,331.00 5,331.00 5,331.00 0.00 2206,00 Due Tc Stale Of HI 5,362.00 CR 5,331.00 1,801.00 5,331.00 1,801.00 1,832.00 CR Total Liabilities 5,362.00 CR 10,662.00 7,132.00 10,662.00 7,132.00 1,832.00 CR Assets 5,362.00 1,801.00 6,331.00 1,801.00 5,331.00 1,832.00 Liabilities and Fund Balance 5,362.00 CR 10,662.00 7,132.00 10,662,00 7,132.00 1,832.00 CR Total Organ & Tissue Educ Fund 0.00 12,463.00 12,463.00 12,463.00 12.463.00 0.00 Page: 44 trialbal.rpt GIL Trial Balance Report Page: 46 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 210 Non -Profit Plate Fund �j Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 44,225.00 14,000.00 46,225.00 14,000.00 46,225.00 12,000.00 1130.01 Due from Other Funds 1.410.00 0.00 0.00 0.00 0.00 1,410.00 Total Assets 45,635.00 14,000.00 46,225.00 14.000.00 46,225.00 13,410.00 Liabilities 2201.00 Vouchers Payable 0.00 46,225.00 46,225.00 46,225.00 46,225.00 0.00 2214.30 Due To Non -Profit Agencies 45,635.00 CR 46,225.00 14,000.00 46,225.00 14,000.00 13.410.00 CR Total Liabilities 45,635.00 CR 92,460.00 60,226.00 92,450.00 60,225.00 13,410.00 CR Assets 45,635.00 14,000.00 48,225.00 14,000.00 46,226.00 13,410.00 Liabilities and Fund Balance 45,635,00 CR 92,450.00 60,225.00 92,450.00 60,226.00 13,410.00 CR Total Non -Profit Plate Fund 0.00 106,450.00 106,450.00 106,450.00 106,450.00 0.00 Page: 45 trialbal.rpt GIL Trial Balance Report Page: 46 2/10/2025 1:27:21PM COUNTY OF HAWAII 7/ 1/2024 through 7131/2024 216 Lapsed Warrants Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 465,135.03 0.00 3,425.67 0.00 3,425.67 461,709.36 1130.01 Due From Other Funds 96,375.02 0.00 0.00 0.00 0.00 96,375.02 Total Assets 561,510.05 0.00 3,425.67 0.00 3,425.67 558,084.38 Liabilities 2201,00 Vouchers Payable 0.00 3,375.67 3,375.67 3,375.67 3,375.67 0.00 2214.25 Lapsed Warrants Payable 173,159.82 CR 3,425.67 0.00 3,425.67 0.00 169,734.15 CR 2271.00 Fund Balance 368,350.23 CR 0.00 0.00 0.00 0,00 388,350.23 CR Total Liabilities 561.510.05 CR 6,801.34 3,375.67 6,801.34 3,376.67 558,084.38 CR Assets 561.510.05 0.00 3,425.67 0.00 3,425.67 558,084.38 Liabilities and Fund Balance 561,510.05 CR 6,801.34 3,375.67 6,801.34 3,375.67 558,084.38 CR Total Lapsed Warrants Fund 0.00 6,801.34 6,801.34 6,801.34 6,801.34 0.00 I trialbal.rpt GIL Trial Balance Report Page: 47 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/112024 through 7/31/2024 220 Payroll Clearance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 156,111.68 37,306,123.18 49,595.026.59 37,306,123.18 49,595,026.59 12,132,791.73 CR 1127.00 Other Receivables 1,026.44 0.00 0.00 0.00 0.00 1,026.44 1127.45 Taxes Receivable 2,178.97 0.00 0.00 0.00 0.00 2,178.97 1130.10 Due from Other Funds -Health Benefits 0.00 3,176,951.90 2,090,533.99 3,176,951.90 2,090,533,99 1.086,417.91 1130.15 Due fr Oth Funds -Employer FICA 0.00 1,412,775.85 934,059.63 1,412,775.85 934.059.63 478,716.22 1130.17 Due fr Olh Funds-Retiremt Ben 0.00 8,605,936.34 5.718,273.43 8,605,936.34 5,718,273.43 2,887,662.91 1130.20 Due fr Other Funds -Sal & Wages 0.00 36.903,107.55 26.445,461.77 36,903,107,55 26,445,461.77 10,457,645.78 Total Assets 159,317.09 87,404,894.82 84,783,355.41 87,404,894.82 84,783.355.41 2,780,856.50 Liabilities 2201.00 Vouchers Payable 0.00 25,534,082.24 25,534,082.24 25,534.082.24 25,534,082.24 0.00 2207.00 Due To Other Funds 35,115.79 CR 0.00 0.00 0.00 0.00 35,115.79 CR 2209.20 Ret/HIth Ben & Employee Dad Pay 112,299.49 CR 17,723,655.28 17,714,529.06 17,723,655.28 17,714,529.06 103,173.27 CR 2209.25 Fed/FICA Taxes Payable 12.802.02 CR 9,666,907.90 11,623,480.02 9,666,907.90 11,623,480,02 1,969,374.14 CR 2209.30 State Taxes Payable 900.21 3.344,197,45 4,018,290.96 3,344.197.45 4,018,290.96 673,193.30 CR 2209.35 Salaries & Wages Payable 0.00 25,801,671.56 25,801,671.56 25,801,671.56 25,801,671.56 0.00 Total Liabilities 159,317.09 CR 82,070,514.43 84,692,053.84 82,070,514,43 84,692,053.84 2,780,856.50 CR Assets 159.317.09 87.404.894.82 84,783,355.41 87,404,894.82 84,783,355.41 2,780,856.50 Liabilities and Fund Balance 159,317.09 CR 82,070,514.43 84,692,053.84 82,070,514.43 84,692,053.84 2,780,856.50 CR Total Payroll Clearance Fund 0.00 169,475,409.25 169.476,409.25 169,475,409.25 169,475,409.25 0.00 Page: 47 trlalbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/112024 through 7/31/2024 Page: 48 226 Geothermal Asset Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,576,377.36 10,646.13 0.00 10,646.13 0.00 2.587,023.49 1171.00 Estimated Revenues 50,000.00 0.00 0.00 50,000.00 0.00 50,000.00 1172.00 Revenue Collections 0.00 0.00 10,646.13 0.00 10,646.13 10,646.13 CR Total Assets 2,626,377.36 10,646,13 10,646A3 60.646.13 10,646.13 2,626,377.38 Liabilities 2241.00 Appropriation 2,028.296.81 CR 0.00 0.00 0.00 2,028,296.81 2,028,296.81 CR 2242.00 Expenditures 0.00 0.00 0.00 1.978,296.81 1,978,296.81 0.00 2244.00 Res For Encumbrances 1,978,296,81 CR 1,640,881.06 0.00 3.619.177.87 1,978.296.81 337,415.75 CR 2271.00 Fund Balance 598,080.55 CR 0.00 0,00 0.00 0.00 598,080.55 CR 2403.00 Encumbrances 1.978,296.81 0.00 1,640,881.06 1,978,296.81 1,640,881.06 337,415.75 Total Liabilities 2,626,377.36 CR 1,640,881.06 1,640,881.06 7,575,771.49 7,625.771.49 2.626,377.36 CR Assets 2,626,377.36 10,646.13 10,646.13 60,646.13 10,646.13 2,626,377.36 Liabilities and Fund Balance 2,626,377.36 CR 1,640,881.06 1,640,881.06 7.575,771.49 7.625,771.49 2.626,377.36 CR Total Geothermal Asset Fund 0.00 1,651,527.19 1,651,527A9 7,636,417.62 7,636,417.62 0.00 Page: 48 trialbal.rpt GIL Trial Balance Report Page: 49 2/10/2025 1:27:21PM COUNTY OF HAWAII 7/ 1/2024 through 7/31/2024 230 Suspense Account Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 551,689.35 39,950.00 25,825.00 39,950.00 25,825.00 565,814.35 Total Assets 551,689.35 39,950.00 25,825.00 39,950.00 26,825.00 565,814.35 Liabilities 2201.00 Vouchers Payable 0.00 25,400.00 25,400.00 25,400.00 25,400.00 0.00 2204.01 Deposits Payable -Finance -Auctioneer Bond 4,000.00 CR 0.00 0.00 0.00 0.00 4.000.00 CR 2204.03 Deposits Payable-Finance-Oriv Lic 184,601.00 CR 0.00 0.00 0.00 0.00 184,601.00 CR 2204,06 Deposits Payable -Finance -Accounts 87,213.11 CR 0.00 0.00 0.00 0.00 87,213.11 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 Soc Badge 540.00 CR 0.00 0.00 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 24,870.00 CR 6,525.00 8,650.00 6,525.00 8,650.00 26.995.00 CR 2204.32 Deposits Payable-P&R-Admin-Kona 30,110.00 CR 3,400.00 8,100.00 3,400.00 8,100.00 34,810.00 CR 2204.33 Deposits Payable-P&R-Panaewa 9,190.50 CR 0.00 0.00 0.00 0.00 9,190.50 CR 2204.36 Deposits Payable-P&R-Aquatics 3,950.00 CR 400.00 200.00 400.00 200.00 3,750.00 CR 2204.38 Deposits Payable-P&R-Hoolulu 30,800.00 CR 1,600.00 5.600.00 1,600.00 5.600.00 34,800.00 CR 2204.40 Deposits Payable-P&R-Recreation 72,000.00 CR 9,400.00 10,050.00 9,400.00 10.050.00 72,650.00 CR 2204.41 Deposits Payable-P&R-EAD 4,300.00 CR 900.00 1,350.00 900.00 1.350.00 4,750.00 CR 2204.42 Deposits Payable-P&R-GC Mull 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 26,870.00 CR 3,600.00 6,000.00 3,600.00 6.000.00 29,270.00 CR 2205.01 Deposits Payable-RPT-Kuutel Springer 39,889.94 CR 0.00 0.00 0.00 0.00 39,889.94 CR 2207.00 Due To Other Funds 12,225.00 CR 0.00 0.00 0.00 0.00 12,225.00 CR Page:49 trialbal.rpt GIL Trial Balance Report Page: 60 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 230 Suspense Account Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Liabilities 551,680.35 CR $1,225.00 65,350.00 51,225.00 66,350.00 565,814.35 CR Assets 551,689.35 39,950.00 25,825.00 39,950.00 25,825.00 565,814.35 Liabilities and Fund Balance 551,689.35 CR 51,225.00 65,350.00 51,225.00 65,350.00 5e5,814.35 CR Total Suspense Account Fund 0.00 91,175.00 91,176.00 91,175.00 91,175.00 0.00 trialbal,rpt GIL Trial Balance Report Page: 61 2110/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/3112024 236 Self Insurance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 3.352,972,28 13,855.18 0.00 13,855.18 0.00 3.366,827.46 1172.00 Revenue Collections 0.00 0.00 13,855.18 0.00 13,855.18 13,855.18 CR Total Assets 3,362,972.28 13,855.18 13,855.18 13,855.18 13,855.18 3,352,972.28 Liabilities 2271.00 Fund Balance 3,352,972.28 CR 0.00 0.00 0.00 0.00 3,352,972.28 CR Total Liabilities 3,352,972.28 CR 0.00 0.00 0.00 0.00 3,352,972.28 CR Assets 3,352,972.28 13,855,18 13.855.18 13.855.18 13,855.18 3,352.972.28 Liabilities and Fund Balance 3,352,972.28 CR 0.00 0.00 0.00 0.00 3.352,972.28 CR Total Self Insurance Fund 0.00 13,855.18 13,855.18 13,855.18 13,855,18 0.00 trialbal.rpt 2/10/2026 1:27:21 PM G/L Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 7/31/2024 Page: 51 Page:62 236 Disaster & Emergency Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 15.468,700.21 63,919.88 0.00 63,919.88 0.00 15,532,620.09 1130.01 Due From Other Funds 177,671.80 0.00 0.00 0.00 0.00 177,671.80 1133.00 Fed Grants Receivable 1,148,703.23 0.00 0.00 0.00 0.00 1,148,703.23 1172.00 Revenue Collections 0.00 0.00 63,919.88 0.00 63,919.88 63,919.88 CR Total Assets 16,795,075.24 63,919.88 63,919.88 63,919.88 63,919,88 16,796,075.24 Liabilities 2271.00 Fund Balance 16,795,075.24 CR 0.00 0.00 0.00 0,00 16,795,075.24 CR Total Liabilities 16,795,075.24 CR 0.00 0.00 0.00 0.00 16,795,075.24 CR Assets 16,795,075.24 63,919.88 63,019.88 63,919.88 63,919.88 16,795,075.24 Liabilities and Fund Balance 16,795,075.24 CR 0.00 0.00 0.00 0.00 16,795,075.24 CR Total Disaster& Emergency Fund 0.00 63,919.88 63,919.88 63,919.88 63,919.88 0.00 Page:52 trialbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 711/2024 through 7131/2024 Page: 63 237 Public Access/Open Space Fund d'I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 18,976,839.54 83,625.40 212.14 83,625.40 212.14 19,060,252.80 1130.01 Due from Other Funds 371.282.98 0.00 0.00 0.00 0.00 371,282.98 1172.00 Revenue Collections 0.00 0.00 83,625.40 0.00 83,625.40 83,625.40 CR Total Assets 19,348,122.52 83,625.40 83,837.54 83,625,40 83,837.54 19,347,910.38 Liabilities 2207.00 Due To Other Funds 0.00 0.00 680.63 0.00 680.63 680.63 CR 2242.00 Expenditures 0.00 892.77 0.00 892.77 0.00 892.77 2271.00 Fund Balance 19,348.122,52 CR 0.00 0.00 0.00 0.00 19,348,122.52 CR Total Liabilities 19,348,122.52 CR 892.77 680.63 892.77 680.63 19,347,910.38 CR Assets 19,348,122.52 83,625.40 83,837.54 83.625.40 83.837.54 19,347.910.38 Liabilities and Fund Balance 19,348,122.52 CR 892.77 680.63 892.77 680.63 19.347,910.38 CR Total Public Access/Open Space Fund 0.00 84,518.17 84,518A7 84,518.17 84,518.17 0.00 Page: 53 trialbal,rpt GIL Trial Balance Report Page: 64 2/1012026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 238 Budget Stabilization Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 8,728,269.40 36,067.03 0.00 36,067.03 0,00 8,764.336.43 1172.00 Revenue Collections 0.00 0.00 36,067.03 0.00 36,067.03 36,067.03 CR Total Assets 8,728,269.40 36,067.03 36,067.03 36,067.03 36,067.03 8,728,269.40 Liabilities 2271.00 Fund Balance 8,728,269.40 CR 0.00 0.00 0.00 0.00 8,728,269.40 CR Total Liabilities 8,728,269.40 CR 0.00 0.00 0.00 0.00 8,728,269.40 CR Assets 8,728,269.40 36,067.03 36,067.03 36,067.03 36.067.03 8,728,269.40 Liabilities and Fund Balance 8,728,269.40 CR 0.00 0.00 0.00 0.00 8,728,269.40 CR Total Budget Stabilization Fund 0.00 36,067.03 36,067.03 36,067.03 36,067,03 0.00 Page: 54 lrlalbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 7/3112024 Page: 66 O 239 Public Access/Open Sp Maint Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 3,256.269.44 13,613.44 0,00 13,613.44 0.00 3,269.882.88 1130.01 Due From Other Funds 142,662A6 0.00 0.00 0.00 0.00 142,662A6 1172.00 Revenue Collections 0.00 0.00 13,613.44 0.00 13,613.44 13,613.44 CR Total Assets 3,308,931.60 13,613.44 13,613.44 13,613.44 13,613.44 3,398,931.60 Liabilities 2241.00 Appropriation 398,931.60 CR 0.00 0.00 0.00 398,931.60 398,931.60 CR 2242.00 Expenditures 0.00 0.00 0.00 398,931.60 398.931.60 0.00 2244.00 Res For Encumbrances 398,931.60 CR 0.00 0.00 398,931.60 398,931.60 398,931.60 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 398,931.60 0.00 0.00 398,931.60 0.00 398,931.60 Total Liabilities 3,398,931.60 CR 0.00 0.00 1,196,794.80 1,196,794.80 3,398,931.60 CR Assets 3.398,931.60 13,613.44 13,613.44 13,613.44 13,613.44 3,398,931.60 Liabilities and Fund Balance 3.398,931.60 CR 0.00 0.00 1,196,794.80 1.196,794.80 3,398,931.60 CR Total Public Access/Open Sp Maint Fund 0.00 13,613.44 13,613.44 1,210.408.24 1,210,408.24 0.00 Page: 55 trialbal.rpt 2/10/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/1/2024 through 7/31/2024 Page: 66 240 Interest Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,430,953,13 15,226.87 67,643.61 15,226.87 67,643.61 6,378,536.39 1172.00 Revenue Collections 0.00 0.00 15,226.87 0.00 15,226.87 15,226.87 CR Total Assets 6,430,953.13 15,226.87 82,870.48 15,226.87 82,870.48 6,363,309.52 Liabilities 2201.00 Vouchers Payable 0.00 67,643.61 67,643.61 67,643.61 67,643.61 0.00 2212.00 interest Payable 63,198.58 CR 3,845.84 0.00 3,845.84 0.00 59,352.74 CR 2242.00 Expenditures 0.00 63,797.77 0.00 63,797.77 0.00 63,797.77 2271.00 Fund Balance 6,367,754.55 CR 0.00 0.00 0.00 0.00 6,367,754.55 CR Total Liabilities 6,430,953.13 CR 135,287.22 67,643.61 135,287.22 67,643.61 8.363,309.52 CR Assets 6,430,953.13 15,226.87 82,870.48 15,226.87 82,870.48 6,363,309.52 Liabilities and Fund Balance 6,430,953.13 CR 135,287.22 67,643.61 135,287.22 67,643.61 8,363,309.52 CR Total Interest Fund 0.00 150,514.09 150,514.09 160,514.09 160,514.09 0.00 trialbal.rpt GIL Trial Balance Report Page: 57 2/10/2026 1:27:21PM COUNTY OF HAWAII 7/1/2024 through 7/31/2024 1e-4 260 Serial Bond Redemp. Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 49,067,490.52 0.00 742,994.45 0.00 742,994.45 48.324.496.07 Total Assets 49,067,490.52 0.00 742,994.45 0.00 742.994.45 48,324,498.07 Liabilities 2201.00 Vouchers Payable 0.00 742,994.45 742,994.45 742.994.45 742,994,45 0.00 2231.00 Bonds Payable 185,000.00 CR 10,000.00 0.00 10,000.00 0.00 175,000.00 CR 2242.00 Expenditures 0.00 732,994.45 0.00 732.994.45 0.00 732,994.45 2271.00 Fund Balance 45,678,118.31 CR 0.00 0.00 0.00 0.00 45,678.118,31 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 49.067,490.52 CR 1,485,988.90 742,994.45 1,485,988.90 742,994.45 48,324,496,07 CR Assets 49.067,490.52 0.00 742,994.45 0.00 742,994.45 48,324,496.07 Liabilities and Fund Balance 49.067.490.62 CR 1,485.988.90 742,994.45 1,485,988.90 742,994.45 48.324,496.07 CR Total Serial Bond Redemp. Fund 0.00 1,485,988,90 1,485,988.90 1,485,988.90 1,485,988.90 0.00 Page: 57 trlalbal.rpt GIL Trial Balance Report Page: 68 211012026 1:27:21PM COUNTY OF HAWAII 71112024 through 7/31/2024 286 BID 1-Kailua Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,766.94 41,630.12 745.22 41,630.12 745.22 42,651.84 1120.85 BID 1-Kailua Assessment Receivable 12,926.22 1,255,351.26 42,506.30 1,255,351.26 42,506.30 1,225.771.18 1125.13 Due from KVBID 2,886.00 0.00 0.00 0.00 0.00 2,886.00 1130.01 Due From Other Funds 397.85 0.00 0.00 0.00 0.00 397,85 1172.00 Revenue Collections 0.00 0.00 42,506.30 0.00 42,506.30 42,506.30 CR Total Assets 17.977.01 1,296,981.38 85,757.82 1,296,981.38 85,757.82 1,229,200.57 Liabilities 2201.00 Vouchers Payable 0.00 745.22 745.22 745.22 745.22 0.00 2203.13 Due to KVBID 1,205.29 CR 1,205.29 0.00 1,205.29 0.00 0.00 2207.00 Due to Other Funds 2,969.32 CR 0.00 0.00 0,00 0.00 2,969.32 CR 2227.85 BID 1-Kailua Overpmis/Refunds Payable 876.18 CR 876.18 0.00 876.18 0.00 0.00 2242.00 Expenditures 0.00 745.22 1,205.29 745.22 1,205.29 460.07 CR 2248.85 BID 1-Kailua Deferred Revenue 12,926.22 CR 42,506.30 1,255.351.26 42,506.30 1,255,351.26 1,225,77IA8 CR Total Liabilities 17,977.01 CR 46,078.21 1,257,301,77 46,078.21 1,257,301.77 1,229,200.67 CR Assets 17,977.01 1,296.981.38 85,767.82 1,296,981.38 85,757.82 1,229,200.57 Liabilities and Fund Balance 17,977.01 CR 46,078.21 1,257,301.77 46,078.21 1,257,301.77 1,229,200.57 CR Total BID 1-Kailua 0.00 1,343,069.59 1,343,059.59 1,343,059.59 1,343,059.59 0.00 Page: 58 trialbal.rpt GIL Trial Balance Report Page: 59 2/10/2026 1:27:21PM COUNTY OF HAWAII 711/2024 through 7131/2024 cq 290 Park Dedication Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 64,980.34 268.51 0.00 268.51 0.00 65,248.85 1172.00 Revenue Collections 0.00 0.00 268.51 0.00 268.51 268.51 CR Total Assets 64,980.34 268.51 268.51 268.51 268.51 64,980.34 Liabilities 2271.00 Fund Balance 64,980.34 CR 0.00 0.00 0.00 0.00 64,980.34 CR Total Liabilities 64,980.34 CR 0.00 0.00 0.00 0.00 64,980.34 CR Assets 64,980.34 268.51 268.51 268.61 268.51 64,980.34 Liabilities and Fund Balance 64,980.34 CR 0.00 0.00 0.00 0.00 64,980,34 CR Total Park Dedication Fund 0.00 268.61 268.51 268.51 268.51 0.00 trlalbal.rpt 2/10/2026 1:27:21 PM GIL Trial Balance Report COUNTY OF HAWAII 711/2024 through 7131/2024 Page:60 296 State Weight Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,067,462.69 2,471,053.54 2,144,150.36 2.471.053.54 2,144.150.36 2,394,365.87 Total Assets 2,067,462.89 2,471,053.64 2,144,150.38 2,471,053.54 2,144,150.36 2,394,365.87 Liabilities 2201.00 Vouchers Payable 0.00 2,142,043.82 2,142,043.82 2,142,043.82 2,142,043.82 0.00 2206.00 Due To Slate Of HI 2,036,122.69 CR 2,129,651.36 2,455,333.54 2,129,651.36 2,455,333.54 2,361,804.87 CR 2206.20 Legal Presence Fee 101.00 CR 104.00 126.00 104.00 126.00 123.00 CR 2206.30 Stale ID Collections 31,239.00 CR 14.395.00 15,594.00 14,395.00 15,594.00 32.438.00 CR Total Liabilities 2,067,462.69 CR 4,286,194.18 4,613,097.36 4,286,194.18 4,613,097.36 2,394,365.87 CR Assets 2,067,462.69 2,471,053.54 2,144,150.36 2,471,053.54 2,144,150.36 2,394,365.87 Liabilities and Fund Balance 2,067,462.69 CR 4,286,194.18 4,613,097.36 4,286,194.18 4,613,097.36 2.394,365.87 CR Total State Weight Tax Fund 0.00 6.757,247.72 6.757,247.72 6,757,247.72 0.757,247.72 0.00 Page: 60 trialbal.rpt 2110/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 7/112024 through 7/31/2024 Page: 61 400 General Fixed Asset lit Beginning 14 Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1162.00 Land 124,965,293.32 0.00 0.00 0.00 0.00 124,965,293.32 1163.00 Buildings & Improvements 1,204,564,411.89 0.00 0.00 0.00 0.00 1,204,564,411.89 1164.00 Machinery & Equipment 206,724,085.76 0.00 0.00 0.00 0.00 206,724,085.76 1166.00 Intangible Asset 32,624,096.27 0.00 0.00 0.00 0.00 32,624,096.27 Total Assets 1,568,877,887.24 0.00 0.00 0.00 0.00 1,568,877,887.24 Liabilities 2272.00 Invest -Gen Fixed Assets 1.568,877,887.24CR 0.00 0.00 0.00 0.001.568,877,887.24 CR Total Liabilities 1,568,877,887.24 CR 0.00 0.00 0.00 0.00 1,668.877,887.24 CR Assets 1,568,877,887.24 0.00 0.00 0.00 0.00 1,568,877,887.24 Liabilities and Fund Balance 1,568,877,887.24 CR 0.00 0.00 0.00 0.00 1,588,877.887.24 CR Total General Fixed Asset 0.00 0.00 0.00 0.00 0.00 0.00 trlalbal.rpt 2110/2026 1:27:21PM GIL Trial Balance Report COUNTY OF HAWAII 711/2024 through 7/3112024 Page: 61 Page: 62 410 General Long -Term Debt Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1181.00 AmlAv In Debt Sery Fund 38,437,786,00 0,00 0.00 0.00 0.00 38,437,786.00 1182.00 Amt To Be Prov Future Yr 441,082.789.00 0.00 0.00 0.00 0.00 441.082,789.00 Total Assets 479,520,676.00 0.00 0.00 0.00 0.00 479.520,575.00 Liabilities 2231.67 SRF Loans Payable 49,206,983.00 CR 0.00 0.00 0.00 0.00 49,206,983.00 CR 2231.83 Pub Impr Bond 2008A 106,960.00 CR 0.00 0.00 0.00 0.00 106,960.00 CR 2231.86 Gen Obiig Bonds 13A,B,C 2,200,000.00 CR 0.00 0.00 0.00 0.00 2.200,000.00 CR 2231.87 Pub Impr Bond 13 A 955,632.00 CR 0,00 0.00 0.00 0.00 955,632.00 CR 2231.88 2016A,B,C,D,E,F 144,390,000.00 CR 0.00 0.00 0.00 0.00 144,390,000.00 CR 2231.89 2017 A,B,C,D,E 106,280,000.00 CR 0.00 0.00 0.00 0.00 106,280,000.00 CR 2231.92 2020 Pub Impr Bond (ID 20) 2.318,000.00 CR 0.00 0.00 0.00 0.00 2,318,000.00 CR 2231.93 2020 Pub Impr Bond (County) 3,518,000.00 CR 0.00 0.00 0.00 0.00 3,518,000.00 CR 2231.94 2020 A,B,C,D 67.440,000.00 CR 0.00 0.00 0.00 0.00 67,440,000.00 CR 2231.95 2022 FIB 4,105,000.00 CR 0.00 0.00 0,00 0.00 4,105,000.00 CR 2231.96 2023 GO Bonds 99,000,000.00 CR 0.00 0.00 0.00 0.00 99.000.000.00 CR Total Liabilities 479,520,575,00 CR 0.00 0.00 0.00 0.00 479,520,575.00 CR Assets 479,520,576.00 0.00 0.00 0.00 0.00 479.520,575,00 Liabilities and Fund Balance 479,520.575.00 CR 0.00 0.00 0.00 0.00 479,520,575.00 CR Total General Long -Tom Debt 0.00 0.00 0.00 0.00 0.00 0.00 Page: 62