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COM 0009.012 2018-2020
Harry Kim Deanna S. Sako Mayor Director Steven A.Hunt Deputy Director OF County of Hawai'i Finance Department 25 Aupuni Street,Suite 2103 • Hilo,Hawaii 96720 (808)961-8234 • Fax(808)961-8569 July 31, 2019 Aaron Chung, Council Chair And Members of the Hawaii County Council C= County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 Dear Council Chair Chung and Members of the County Council: cv� SUBJECT: Preliminary Monthly Budget Status Report For the Month Ended June 30, 2019 Pursuant to County Charter Section 6-6.3(h), the attached Preliminary Monthly Budget Status Report for the month ended June 30, 2019 is submitted for your reference. Should you need further information,please contact Kay Oshiro at(808) 961-8425 or kU.oshiro@hawaiicoqiLty.gov. Sincerely, Deanna Sako, Director Attachment (Note: Due to its size, the report is not made a part of the duplicate copies of this document. To view online, go to http://www.hawaiicounty.gov and click the "Council Records" radio button then browse to the communication number. Or the document can be viewed in the Office of the County Clerk.) Comm. No. Ref.To: Hawaii County is an Equal Opportunity Employer and Provider Ref. 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O mm a a �• two ,-r N �- ;LI ;U R' = O c S c0 v C O Q o � � a o -1 C4 A N n N a, in o 'n 3 O (D p � Q N m v C: N (D m O N � o n < 0�0 coo m o y 4 co O 0 A A O C C O O O O O O OCD ' ♦^ O O O O O O O fD Q O v' (e O 2) N o — O cOi, w w w N W O N N C J O 0) W W W W �/) J O O 00OD 00 0 O O (O W W 0'n W N A W N O � C Q" _ _ a1 00 Ul O A (I7 W N N N oD 0) 0) O W A N N N W V OO N00 0 N (O7t c0 A Uri A A fD N SU (Q C4 (D lD L^ N w O O O 00 0JO O O N 0 (7 A w w w w w w 0 0 o o n W <p C 0 o c7 to N y ifl ifl O O' O) r► N r: p1 0 0 0 _n 71 0 o c r N O Y ai m M cn 'n -1 v, w r 07C (n q > >• Ro 90 o N m N m m cn .< g m oo P. o v', m = = C Ro O .� m -n m ( U N = = o v G o 0 Qo m C m m m m m CDv 3 0 � O m N m N 3 -0 n1 m 3 u ,�" v N N m 0 X x xv N =3 (a (n 0 l�D 0 0 � O 3 C = m m T m (D T m O c � N � Q m 7 rt TI C 7 Q O N <D Oco co co r co 0 � C 0 0 0 o y 4 0 O 0 Cl 0 y " Z 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q Cl) O � � C = N Wa � CD o N N N N N to O O O O O O O O O O O C O O O Cl O O O J J J W O O O P P M O O O (n Ui O O O O O O O C O O O O O O O W W W W O O O A A O O O O O O O O O O O O O O cD O (Q CG (D (D W O O W W O W n Z N (31 0 0 (n (Jii o co Q N rn rn rn O Ut V C) O N N 0 0 0 a w m w : m m m Cl) m 6 3 CD 3 m m 3 (D (D a m =3Q, m 3 (D OIN B p "n O n (D V m 3 go U) n N -( < Q D x o Q, 3 (D N (D v m C m O N �D rt � o O O O O G C C 0 0 0 0 0 --4 � 0 0 0 0 o N Q O �- n = N w D CCD CD O (D O O O O O C O O O O O V) CD a) O O O O O O O O O O VI (D 0 0 CT Cn O O O O O .7 O O O O O n O O O O O (D N N CQ (Q (D (p A o 0 0 0 0 Q ti N G) � W W W N N N n O -D O (00 COO O O O( �) O N G O A O CY) r O O O ;7 O O T j O O 07 P' .� (CL 0 01 d d C (D• N CIL m d W a� =, 3 m pp a v m o_ °'<< m m N (D rn cn T 3 0 o m 3 m N _r PO W -mss 0 CD 90 < m En sp m G D < -q m (n C: < N' m C < Q m _ m (o N � O � � m w w w w pw (4 4 cfl `. 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S —� O O N 0 0 0 0 0 0 0 (�D ry, C O 7' ,n e-t 2D N i; wD a o C V 00 (O (.O co O (W17 WA .WP Oo O O C (A (31 v O O CD (/) O (D 1 j CWO W O N 0 A W O O W A J O N A Do W W O C Q L11 N v v O v O O (D A A N N Ui (P co W N Ln N CIi (U tU J W (O W W W N � WOv OW W O (D N (D .. n 61 O Lh O O W O W ((j co 0 o m N) 0 0 o 0 v N O O O O O O O O O O O O O n CD C (D lD (O A O J -I -! v J O N O -� J J J �4CL O O O ,(J Q d T m a vi' N a w n m 3 y y a O O O .� Ei 3 v 0 n o m T m (d CD N c0 CL � a v v m 3 = fM C m C v o '► N N T (D n m O x' o (D o ° c(n o m N p a c c 0 N c � �_ 3 .h O O m O �' x' D w (D o <. w w m � �' O .p 3 v (� ca 3 G7 Q0 0. 0 m (n �' m (0 o 3 O S O (1) m @ D m <m m v m � �' x = j D fp < v � z O m m v m 'i N 2 N N mN3 m m :3 Q- < c (ftN cD T m � c Q m O N � _ n <D A O A N N O O N W m n O OA � NN � O �Oo O O W W O O (O (O O O (O O O O O O O O O O O O O O O O ^h O N O O O O O O O O O O O O (D Q C O � S T = w D o � O O A A O O N O O A A Oo O Oo Oo O O O O V V O J O O O O C O O O O O O O O O O O O CD O O O O O O O O O O O O VI O co O O O p Oo O O --� s O -� O O O O C Q O O O Oj O � O O O O O ^� O O O O O O O O O V1 (D A A O O W i 00 O O O O J J O W N O O O O O O O O A A O A O O O O O O O O O (O (O O m O O O O (D (D 00 O O O O O O w O O O O O O 00 w O A m O 0 O W W O O O 0 O O O O O 0 O O \ n / § - 0 % A -0, U ® \ f \ \ \ \ ƒ / \ \ » B / G 7 ?_ \ § } K 0 2 2 ® m 2 g & f § m . 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W 11 CD 0 � a° IV n C W O O O O O O 0 co m O O O O) O) z O O rn A Sy c cowD_ C' _ c� o G N (D- 0 0 0 0 0 0 � p is o 0 0 0 0 o fD " J O Cl 0 o O O fq Cp CD LylO a 41 co co co cfl Q � w o 0 0 0 a w o o w w w N On O O (NT (31N rriz n Z N fl1 W J J J Jco ~ A A A Q N Cft O O (r (T CJi n � J 0 O O (J7 Oh (J J7 V) fD N (Jt J (31O °) c au W CD O aJ O O 00 Ou 00 . W O O O O O O LU (° O) O o rn rn rn CD L11 Lwv^ W Nco (37 O O O � � 0) Q epi. •P trialbal.rpt GIL Trial Balance Report Page:1 7/2612019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/3012019 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 62,683,965.88 27,350,711.15 42,892,393.05 446,504,198.42 425,589,109.99 47,142,283.98 1101.02 Imprest Fund 23,165.00 0.00 0.00 0.00 0.00 23,165.00 1101.03 Petty Cash Fund 20,000.00 0.00 0.00 0.00 0.00 20,000.00 1106.10 RPT Receivable 20,615,635.28 375,648.94 1,927,087.06 319,072,487.06 318,083,275.44 19,064,197.16 1115.10 Accts Rec-Auto Div 0.00 5,300.12 0.00 26,541.85 26,251.67 5,300.12 1127.00 Other Receivables 7,579.00 225.00 0.00 225.00 12,854.50 7,804.00 1130.01 Due From Other Funds 657,573.60 1,557,085.95 350,578.36 4,633,228.55 4,712,008.90 1,864,081.19 1131.00 State Grants Receivable 4,636,807.81 0.00 440,812.46 0.00 21,622,960.14 4,195,995.35 1131.11 Due From DWS 16,253.00 166,542.82 0.00 166,592.82 188,620.96 182,795.62 1131.16 Due from DWS 04 PI Ser D 207,117.00 0.00 0.00 0.00 0.00 207,117.00 1131.18 Due from DWS-07C REF 1,250,341.00 0.00 0.00 0.00 0.00 1,250,341.00 1131.19 Due from DWS-08A Pub Impr 126,914.00 0.00 0.00 0.00 0.00 126,914.00 1131.20 Due from DWS-10 A&B 5,988,750.00 0.00 0.00 0.00 0.00 5,988,750.00 1131.21 Due from DWS-16 B&E 18,751,250.00 0.00 0.00 0.00 0.00 18,751,250.00 1131.22 Due from DWS-17C 1,111,221.00 0.00 0.00 0.00 0.00 1,111,221.00 1131.91 Due from ID 18-2013 G.O.Bonds 994,665.00 0.00 0.00 0.00 0.00 994,665.00 1131.92 Due from ID 19-2013 PI A 1,103,581.00 0.00 0.00 0.00 0.00 1,103,581.00 1133.00 Fed Grants Receivable 14,724,122.12 0.00 352,532.11 26,613.64 7,313,429.92 14,371,590.01 1171.00 Estimated Revenues 470,265,811.00 2,971,540.22 0.00 477,137,351.22 3,900,000.00 473,237,351.22 - 1172.00 Revenue Collections 365,483,430.33 CR 11,644,900.37 28,830,516.27 85,011,184.40 467,680,230.63 382,669,046.23 CR Total Assets 237,701,321.36 44,071,954.57 74,793,919.31 1,332,578,422.96 1,249,128,742.15 206,979,356.62 Liabilities 2201.00 Vouchers Payable 2,463.69 13,418,872.31 13,421,336.00 103,186,494.97 103,186,494.97 0.00 Page:1 trialbal.rpt GIL Trial Balance Report Page:2 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/3012019 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2203.21 Tab Coupons Payable 0.00 0.00 0.00 40,530.00 0.00 0.00 2207.00 Due To Other Funds 5,721.11 CR 5,721.11 58,885.85 790,619.11 207,528.26 58,885.85 CR 2207.10 Due To Other Funds-Health Benefits 620,114.16 CR 1,857,826.65 1,237,712.49 15,934,544.28 15,934,544.28 0.00 2207.15 Due To Other Funds-Employer FICA 274,287.80 CR 810,288.20 536,000.40 7,022,610.62 7,022,610.62 0.00 2207.17 Due to Oth Fds-Retiremt Ben 1,529,673.23 CR 4,585,026.84 3,055,353.61 40,465,042.43 40,465,042.43 0.00 2207.20 Due To Other Funds-Sal&Wages 3,907,739.14 CR 13,524,565.29 9,616,826.15 136,803,792.34 136,803,792.34 0.00 2207.25 Due to Other Funds-Deductions 2,780,780.46 CR 8,207,134.24 5,426,353.78 72,362,672.09 72,362,672.09 0.00 2209.20 Hith Ben&Employee Ded Payable 15,413.84 CR 19,518.06 4,104.22 106,126.26 106,126.26 0.00 2214.00 Other Payables 0.00 0.00 0.00 12,380.88 0.00 0.00 2214.01 Advance Pmts Received 21,008,899.86 CR 0.00 0.00 1,200.00 10,181,989.02 21,008,899.86 CR 2214.37 FRESH System Updates Payable 45,868.07 CR 0.00 0.00 0.00 0.00 45,866.07 CR 2229.01 RPT Appeals Cost Deposit 21,200.00 CR 0.00 0.00 9,850.00 20,000.00 21,200.00 CR 2229.02 RPT Excess Over Upset 3,083,875.00 CR 0.00 827,094.29 500,436.37 1,807,883.39 3,910,969.29 CR 2229.06 RPT Dedication Deposits 123.00 CR 369.00 328.00 4,182.00 4,264.00 82.00 CR 2229.07 RPT Overpmts/Refunds Payable 1,531,812.19 CR 0.00 87,691.26 2,621,658.31 1,102,693.41 1,619,503.45 CR 2241.00 Appropriation 500,133,810.99 CR 2,501,764.00 5,473,304.22 10,151,832.13 513,257,183.34 503,105,351.21 CR 2242.00 Expenditures 375,943,472.25 27,792,384.47 3,615,115.61 468,755,319.53 68,634,578.42 400,120,741.11 2244.00 Res For Encumbrances 11,437,433.40 CR 2,209,163.03 2,493,718.36 73,924,039.82 55,778,028.56 11,721,988.73 CR 2248.05 Deferred Liquor Revenue 0.00 0.00 192,837.67 192,480.00 192,837.67 192,837.67 CR 2248.10 RPT Deferred Revenue 20,615,635.28 CR 1,551,438.12 0.00 315,612,983.09 316,602,194.71 19,064,197.16 CR 2271.00 Fund Balance 11,980,763.16 CR 0.00 0.00 0.00 0.00 11,980,763.16 CR 2271.06 Fd Bal Res For Drug Ent 32,354.14 CR 0.00 0.00 0.00 0.00 32,354.14 CR 2271.19 Fund Bal Desig Future Yr 15,300,000.00 CR 0.00 0.00 0.00 0.00 15,300,000.00 CR 2271.20 Fund Bal Desig Sp Duty 299,116.30 CR 0.00 0.00 0.00 0.00 299,116.30 CR 2271.51 FB Res Taxicab Investig 44,802.50 CR 0.00 0.00 0.00 0.00 44,802.50 CR Page:2 trialbal.rpt GIL Trial Balance Report Page:3 7/26/2019 10:38:36AM COUNTY OF HAWAII 61112019 through 613012019 ,ty 010 General Fund v V Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.61 Fund Bal Res Liquor Ctfi 808,263.07 CR 0.00 0.00 0.00 0.00 808,263.07 CR 2271.68 Fund Bal Desig Future Yr-Liq Control 30,000.00 CR 0.00 0.00 0.00 0.00 30,000.00 CR 2273.00 Fdbal Desig ImprestIPC 43,165.00 CR 0.00 0.00 0.00 0.00 43,165.00 CR 2278.07 Res For Bond Rec-DWS 27,435,593.00 CR 0.00 0.00 0.00 0.00 27,435,593.00 CR 2278.91 Res for Bond Rec-ID 18-2013 GO Bonds 994,665.00 CR 0.00 0.00 0.00 0.00 994,665.00 CR 2278.92 Res for Bond Rec-ID 19-2013 PI A 1,103,581.00 CR 0.00 0.00 0.00 0.00 1,103,581.00 CR 2403.00 Encumbrances 11,437,433.40 2,493,718.36 2,209,163.03 55,778,028.56 44,056,039.83 11,721,988.73 Total Liabilities 237,701,321.36 CR 78,977,789.68 48,255,824.94 1,304,276,822.79 1,387,726,503.60 206,979,356.62 CR Assets 237,701,321.36 44,071,954.57 74,793,919.31 1.332,578,422.96 1,249,128,742.15 206,979,356.62 Liabilities and Fund Balance 237,701,321.36 CR 78,977,789.68 48,255,824.94 1,304,276,822.79 1,387,726,503.60 206,979,356.62 CR Total General Fund 0.00 123,049,744.25 123,049,744.25 2,636,855,245.75 2,636,855,245.75 0.00 Page:3 trialbal.rpt GIL Trial Balance Report Page:4 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 12,279,920.13 5,588,649.04 4,778,798.80 44,131,972.92 40,065,840.63 13,089,770.37 1127.00 Other Receivables 0.00 0.00 0.00 0.00 1,180,197.37 0.00 1130.01 Due From Other Funds 10,645.66 49,656.46 10,645.66 134,920.66 649,043.83 49,656.46 1133.00 Fed Grants Receivable 1,898,564.65 0.00 0.00 0.00 0.00 1,898,564.65 1171.00 Estimated Revenues 42,036,903.00 344,823.16 0.00 42,381,726.16 .0.00 42,381,726.16 1172.00 Revenue Collections 35,778,903.15 CR 99,166.24 4,887,044.87 3,120,207.37 43,686,989.15 40,566,781.78 CR Total Assets 20,447,130.29 6,082,294.90 9,676,489.33 89,768,827.11 85,582,070.98 16,852,935.86 Liabilities 2201.00 Vouchers Payable 0.00 2,029,103.68 2,029,103.68 18,930,181.44 18,930,181.44 0.00 2207.00 Due To Other Funds 10,645.66 CR 10,645.66 137,644.57 639,700.59 261,336.42 137,644.57 CR 2207.10 Due To Other Funds-Health Benefits 49,306.03 CR 148,325.64 99,019.61 1,294,355.98 1,294,355.96 0.00 2207.15 Due To Other Funds-Employer FICA 29,357.14 CR 88,308.26 58,951.12 796,690.52 796,690.52 0.00 2207.17 Due to Oth Fds-Retiremt Ben 78,352.55 CR 236,046.96 157,694.41 2,088,973.63 2,088,973.63 0.00 2207.20 Due To Other Funds-Sal&Wages 263,027.53 CR 934,673.52 671,645.99 9,675,855.09 9,875,855.09 0.00 2207.25 Due to Other Funds-Deductions 157,261.07 CR 487,566.13 330,305.06 4,486,786.61 4,486,786.61 0.00 2209.20 Hlth Ben&Employee Ded Payable 593.77 CR 7,411.49 6,817.72 9,761.22 9,761.22 0.00 2241.00 Appropriation 44,769,380.10 CR 67,500.00 412,323.16 2,412,600.00 47,526,803.26 45,114,203.26 CR 2242.00 Expenditures 34,328,487.45 3,681,780.16 193,661.75 43,396,551.99 5,579,946.13 37,816,605.86 2244.00 Res For Encumbrances 3,605,182.05 CR 696,032.08 886,830.64 6,740,701.26 7,804,204.77 3,795,980.61 CR 2271.00 Fund Balance 5,871,870.73 CR 0.00 0.00 0.00 0.00 5,871,870.73 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 Bal Desig Future Yr 3,200,000.00 CR 0.00 0.00 0.00. 0.00 3,200,000.00 CR 2271.36 Fund Bal-Fuel Tx IC 16-18 344,823.16 CR 0.00 0.00 0.00 0.00 344,823.16 CR Page:4 trialbal.rpt GIL Trial Balance Report Page:5 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6130/2019 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2403.00 Encumbrances 3,60"5,182.05 886,830.64 696,032.08 7,804,204.77 4,008,224.16 3,795,980.61 Total Liabilities 20,447,130,29 CR 9,274,224.22 5,680,029.79 98,476,363.10 102,663,119.23 16,852,935.86 CR Assets 20,447,13029 6,082,294.90 9,676,489.33 89,768,827.11 85,582,070.98 16,852,935.86 Liabilities and Fund Balance 20,447,130.29 CR 9,274,224.22 5,680,029.79 98,476,363.10 102,663,119.23 16,852,935.86 CR Total Highway Fund 0.00 15,356,519.12 15,356,519.12 188,245,190.21 188,245,190.21 0.00 Page:5 trialbal.rpt GIL Trial Balance Report Page:6 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6130/2019 025 General Excise Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 878,581.26 12,533.31 1,327,303.16 4,056,928.43 4,493,117.02 436,188.59 CR 1171.00 Estimated Revenues 10,000,000.00 0.00 0.00 10,000,000.00 0.00 10,000,000.00 1172.00 Revenue Collections 3,876,140.27 CR 0.00 0.00 0.00 3,676,140.27 3,876,140.27 CR r Total Assets 7,002,440.99 12,533.31 1,327,303.16 14,056,928.43 8,369,257.29 5,687,671.14 Liabilities 2201.00 Vouchers Payable 0.00 1,015,186.20 1,015,186.20 2,056,606.67 2,056,606.67 0.00 2207.00 Due To Other Funds 266,921.43 CR 266,921.43 9,269.05 2,319,590.71 2,328,859.76 9,269.05 CR 2241.00 Appropriation 10,000,000.00 CR 0.00 0.00 2,105,000.00 12,105,000.00 10,000,000.00 CR 2242.00 Expenditures 3,264,480.44 1,069,650.78 12,533.31 4,508,058.04 186,460.13 4,321,597.91 2244.00 Res For Encumbrances 372,563.24 CR 960,861.85 1,111,521.85 1,184,537.93 1,707,761.17 523,223.24 CR 2403.00 Encumbrances 372,563.24 1,111,521.85 960,861.85 1,707,761.17 1,184,537.93 523,223.24 Total Liabilities 7,002,440.99 CR 4,424,142.11 3,109,372.26 13,881,554.52 19,569,225.66 5,687,671.14 CR Assets 7,002,440.99 12,533.31 1,327,303.16 14,056,928.43 8,369,257.29 5,687,671.14 Liabilities and Fund Balance 7,002,440.99 CR 4,424,142.11 3,109,37226 13,881,554.52 19,569,225.66 5,687,671.14 CR Total General Excise Tax Fund 0.00 4,436,675.42 4,436,675.42 27,938,482.95 27,938,482.95 0.00 Page:6 trialbal.rpt G/L Trial Balance Report Page:7 7126/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/30/2019 030 SewerFund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 10,040,434.01 874,715.30 1,466,670.42 12,052,666.16 11,683,694.85 9,448,478.89 1101.02 Imprest Fund 400.00 0.00 0.00 0.00 0.00 400.00 1115.70 Sewer Charges Receivable 893,641.90 864,682.03 637,150.51 8,150,035.90 8,970,857.17 1,121,173.42 - 1115.78 Allow For Doubtful Accts 658,792.53 CR 0.00 0.00 0.00 0.00 658,792.53 CR 1127.00 Other Receivables 0.00 0.00 0.00 0.00 45,854.31 0.00 1130.01 Due From Other Funds 0.00 18,253.52 0.00 84,358.84 114,281.71 18,253.52 1133.00 Fed Grants Receivable 17,438.53 0.00 0.00 0.00 0.00 17,438.53 1171.00 Estimated Revenues 12,888,620.00 0.00 0.00 12,886,620.00 0.00 12,888,620.00 1172.00 Revenue Collections 10,102,573.91 CR 41,987.87 647,420.14 373,918.79 11,081,924.97 10,708,006.18 CR Total Assets 13,079,168.00 1,799,638.72 2,751,241.07 33,549,599.69 31,896,613.01 12,127,565.65 Liabilities 2201.00 Vouchers Payable 0.00 744,976.26 744,976.26 5,189,024.34 5,189,024.34 0.00 2207.00 Due To Other Funds 0.00 0.00 480,913.71 476,346.59 513,227.36 480,913.71 CR 2207.10 Due To Other Funds-Health Benefits 13,042.91 CR 38,868.26 25,825.35 322,427.03 322,427.03 0.00 2207.15 Due To Other Funds-Employer FICA 9,735.74 CR 29,219.60 19,483.86 257,756.22 257,756.22 0.00 2207.17 Due to Oth Fds-Retiremt Ben 24,567.30 CR 74,981.29 50,413.99 652,971.23 652,971.23 0.00 2207.20 Due To Other Funds-Sal&Wages 82,076.48 CR 291,326.29 209,249.81 3,041,389.14 3,041,389.14 0.00 2207.25 Due to Other Funds-Deductions 51,803.37 CR 158,360.66 106,557.29 1,426,948.61 1,426,948.61 0.00 2209.20 Hlth Ben&Employee Ded Payable 3,517.51 CR 6,855.45 3,337.94 14,602.22 14,602.22 0.00 2214.00 Other Payables 378.00 CR 0.00 0.00 648.00 0.00 378.00 CR 2214.01 Advance Pmts Received 70,554.57 CR 0.00 0.00 0.00 0.00 70,554.57 CR 2241.00 Appropriation 15,804,240.98 CR 20,000.00 20,000.00 400,000.00 16,204,240.98 15,804,240.98 CR 2242.00 Expenditures 8,986,085.96 1,519,274.42 47,594.62 14,218,930.35 3,761,164.59 10,457,765.76 Page:7 trialbal.rpt GIL Trial Balance Report Page:8 7/2612019 10:38:36AM COUNTY OF HAWAII -_ 61112019 through 6/30/2019 030 SewerFund 0 3 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance l a Liabilities (Continued) { 2244.00 Res For Encumbrances 2,487,141.91 CR 307,029.55 577,413.77 4,718,033.21 4,559,938.36 2,757,526.13 CR 2248.70 Sewer Deferred Revenue 245,194.78 CR 619,562.99 843,470.04 8,665,133.89 7,851,033.56 469,101.83 CR 2271.00 Fund Balance 2,163,855.14 CR 0.00 0.00 0.00 0.00 2,163,855.14 CR 2271.19 Fund Bal Desig Future Yr 1,077,999.00 CR 0.00 0.00 0.00 0.00 1,077,999.00 CR 2271.21 Fund Bal Desig Eqpt Rept 1,434,381.18 CR 0.00 0.00 0.00 0.00 1,434,381.18 CR 2271.22 FdBal Desig FutureYr EgptRepl 1,083,507.00 CR 0.00 0.00 0.00 0.00 1,083,507.00 CR 2273.00 Fdbal Desig Imprest/PC 400.00 CR 0.00 0.00 0.00 0.00 400.00 CR 2403.00 Encumbrances 2,487,141.91 577,413.77 307,029.55 4,559,938.36 1,802,412.23 2,757,526.13 Total Liabilities 13,079,168.00 CR 4,387,868.54 3,436,266.19 43,944,149.19 45,597,135.87 12,127,565.65 CR Assets 13,079,168.00 1,799,638.72 2,751,241.07 33,549,599.69 31,896,613.01 12,127,565.65 Liabilities and Fund Balance 13,079,168.00 CR 4,387.868.54 3,436,266.19 43,944,149.19 45,597,135.87 12,127,565.65 CR Total SewerFund 0.00 6,187,507.26 6,187,507.26 77,493,748.88 77,493,748.88 0.00 Page:B 8 trialbal.rpt G/L Trial Balance Report Page:9 7/2612019 10:38:36AM COUNTY OF HAWAII 611/2019 through 6/30/2019 035 ST Vacation Rental Enforcement Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 56,058.49 211,500.00 10,521.49 270,000.00 12,963.00 257,037.00 1171.00 Estimated Revenues 800,000.00 0.00 0.00 800,000.00 0.00 800,000.00 1172.00 Revenue Collections 58,500.00 CR 0.00 211,500.00 0.00 270,000.00 270,000.00 CR Total Assets 797,558.49 211,500.00 222,021.49 1,070,000.00 282,963.00 787,037.00 Liabilities 2207.15 Due To Other Funds-Employer FICA 278.03 CR 450.16 172.13 623.67 623.67 0.00 2207.20 Due To Other Funds-Sal&Wages 4,932.14 CR 9,823.30 4,891.16 11,693.36 11,693.36 0.00 2207.25 Due to Other Funds-Deductions 1,359.17 CR 2,013.28 654.11 2,548.91 2,548.91 0.00 2241.00 Appropriation 800,000.00 CR 0.00 0.00 0.00 800,000.00 800,000.00 CR 2242.00 Expenditures 9,010.85 5,716.26 1,764.11 15,299.17 2,336.17 12,963.00 Total Liabilities 797,558.49 CR 18,003.00 7,481.51 30,165.11 817,202.11 787,037.00 CR Assets 797,558.49 211,500.00 222,021.49 1,070,000.00 282,963.00 787,037.00 Liabilities and Fund Balance 797,558.49 CR 18,003.00 7,481.51 30,165.11 817,202.11 787.037.00 CR Total ST Vacation Rental Enforcement Fund 0.00 229,503.00 229,503.00 1,100,165.11 1,100,165.11 0.00 Page:9 trialbal.rpt G/L Trial Balance Report Page:10 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 613 012 01 9 040 Parking Meter Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 297,192.94 1,866.55 0.00 21,108.77 814.00 299,059.49 1172.00 Revenue Collections 16,428.22 CR 0.00 1,866.55 814.00 21,108.77 20,294.77 CR Total Assets 278,764.72 1,866.55 1,866.55 21.922.77 21,922.77 278,764.72 Liabilities 2271.00 Fund Balance 278,764.72 CR 0.00 0.00 0.00 0.00 278,764.72 CR Total Liabilities 278,764.72 CR 0.00 0.00 0.00 0.00 278,764.72 CR Assets 278,764.72 1,866.55 1,866.55 21,922.77 21,922.77 278,764.72 Liabilities and Fund Balance 278,764.72 CR 0.00 0.00 0.00 0.00 278,764.72 CR Total Parking Meter Fund 0.00 1.866.55 1,866.55 21,922.77 21,922.77 0.00 Page:10 { L( i trialbal.rpt G/L Trial Balance Report Page:11 7126/2019 10:38:36AM COUNTY OF HAWAII 611/2019 through 613012019 060 Cemetery Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 150,408.62 2,000.00 0.00 10,500.00 0.00 152,408.62 1171.00 Estimated Revenues 10,000.00 0.00 0.00 10,000.00 0.00 10,000.00 1172.00 Revenue Collections 8,500.00 CR 0.00 2,000.00 0.00 10,500.00 10,500.00 CR Total Assets 151,908.62 2,000.00 2,000.00 20,500.00 10,500.00 151,908.62 Liabilities 2241.00 Appropriation 10,000.00 CR 0.00 0.00 0.00 10,000.00 10,000.00 CR 2271.00 Fund Balance 141,908.62 CR 0.00 0.00 0.00 0.00 141,900.62 CR Total Liabilities 151,908.62 CR 0.00 0.00 0.00 10,000.00 151,908.62 CR Assets 151,908.62 2,000.00 2,000.00 20,500.00 10,500.00 151,908.62 Liabilities and Fund Balance 151,908.62 CR 0.00 0.00 0.00 10,000.00 151,908.62 CR Total Cemetery Fund 0.00 2,000.00 2,000.00 20,500.00 20,500.00 0.00 Page:11 trialbal.rpt G/L Trial Balance Report Page:12 !" 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 613 012 01 9 060 Bikeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 649,542.51 3,482.00 2,655.00 46,107.00 60,890.00 650,369.51 1171.00 Estimated Revenues 226,000.00 0.00 0.00 226,000.00 0.00 226,000.00 1172.00 Revenue Collections 42,625.00 CR 155.00 3,482.00 155.00 46,107.00 45,952.00 CR Total Assets 832,917.51 3,637.00 6,137.00 272,262.00 106,997.00 830,417.51 Liabilities 2201.00 Vouchers Payable 0.00 2,500.00 2,500.00 60,735.00 60,735.00 0.00 2241.00,Appropriation 259,330.56 CR 0.00 0.00 0.00 259,330.56 259,330.56 CR 2242.00 Expenditures 58,235.00 2,500.00 0.00 94,065.56 33,330.56 60,735.00 2244.00 Res For Encumbrances 30,095.56 CR 27,095.56 25,169.71 118,661.12 113,500.27 28,169.71 CR 2271.00 Fund Balance 478,821.95 CR 0.00 0.00 0.00 0.00 478,821.95 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 30,095.56 25,169.71 27,095.56 113,500.27 85,330.56 28,169.71 Total Liabilities 832,917.51 CR 57,265.27 54,765.27 386,961.95 552,226.95 830,417.51 CR Assets 832,917.51 3,637.00 6,137.00 272,262.00 106,997.00 830,417.51 Liabilities and Fund Balance 832,917.51 CR 57,265.27 54,765.27 386,961.95 552,226.95 830,417.51 CR Total Bikeway Fund 0.00 60,902.27 60,902.27 659,223.95 659,223.95 0.00 _ Page:12 trialbal.rpt GIL Trial Balance Report Page:13 7/2612019 10:38:36AM COUNTY OF HAWAII 61112019 through 6130/2019 065 Wkforce Innov&OpportAct Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 162,412.94 CR 2,395.78 55,719.28 617,743.55 684,227.12 215,736.44 CR 1127.00 Other Receivables 38,993.66 0.00 0.00 0.00 0.00 38,993.66 1131.00 State Grants Receivable 0.00 0.00 0.00 0.00 15,000.00 0.00 1133.00 Fed Grants Receivable 1,882,966.08 0.00 179,721.98 0.00 595,182.37 1,703,244.10 1171.00 Estimated Revenues 9,610.00 1,053,000.00 0.00 1,062,610.00 0.00 1,062,610.00 1172.00 Revenue Collections 179,721.98 CR 179,721.98 0.00 610,182.37 610,182.37 0.00 Total Assets 1,589,434.82 1,235,117.76 235,441.26 2,290,535.92 1,904,591.86 2,589,111.32 Liabilities 2201.00 Vouchers Payable 0.00 33,357.20 33,357.20 528,252.04 526,252.04 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 11,298.95 6,225.53 0.00 2207.10 Due To Other Funds-Health Benefits 0.00 13.99 13.99 13.99 13.99 0.00 2207.15 Due To Other Funds-Employer FICA 170.66 CR 444.42 273.76 3,061.11 3,061.11 0.00 2207.17 Due to Oth Fds-Retiremt Ben 0.00 258.59 258.59 258.59 258.59 0.00 2207.20 Due To Other Funds-Sal&Wages 1,606.90 CR 4,317.43 2,710.53 32,199.23 32,199.23 0.00 2207.25 Due to Other Funds-Deductions 624.02 CR 1,668.77 1,044.75 13,480.23 13,480.23 0.00 2241.00 Appropriation 2,207,703.84 CR 0.00 1,053,000.00 4,753.17 3,265,457.01 3,260,703.84 CR 2242.00 Expenditures 620,670.60 88,160.13 37,238.21 2,969,860.63 2,298,268.11 671,592.52 2244.00 Res For Encumbrances 210,466.42 CR 24,847.35 3,802.35 5,140,700.20 3,132,027.78 189,421.42 CR 2403.00 Encumbrances 210,466.42 3,802.35 24,847.35 3,132,027.78 2,942,606.36 189,421.42 Total Liabilities 1,589,434.82 CR 156,870.23 1,156,546.73 11,835,905.92 12,221,849.98 2,589,111.32 CR Page:13 trialbal.rpt GIL Trial Balance Report Page:14 7/2612019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6130/2019 Assets 1,589,434.82 1,235,117.76 235,441.26 2,290,535.92 1,904,591.86 2,589,111.32 Liabilities and Fund Balance 1,589,434.82 CR 156,870.23 1,156,546.73 11,835,905.92 12,221,849.98 2,589,111.32 CR Total Wkforce lnnov&Opport Act Fund 0.00 1,391,987.99 1,391,987.99 14,126,441.84 14,126,441.84 0.00 Page:14 trialbal.rpt GIL Trial Balance Report Page:16 7126/2019 10:38:36AM COUNTY OF HAWAII 61112019 through 6/3012019 O 070 Beautification Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 630,763.28 23,273.00 167,161.02 205,804.00 369,953.98 486,875.26 1171.00 Estimated Revenues 393,950.00 0.00 . 0.00 393,950.00 0.00 393,950.00 1172.00 Revenue Collections 182,089.00 CR 1,609.00 23,273.00 2,051.00 205,804.00 203,753.00 CR Total Assets 842,624.28 24,882.00 190,434.02 601,805.00 575,757.98 677,072.26 Liabilities 2201.00 Vouchers Payable 0.00 20,004.53 20,004.53 155,595.76 155,595.76 0.00 2207.00 Due To Other Funds 0.00 0.00 18,824.99 66,786.73 18,824.99 18,824.99 CR 2241.00 Appropriation 480,145.98 CR 57,500.00 57,500.00 57,500.00 537,645.98 480,145.98 CR 2242.00 Expenditures 135,564.23 184,377.01 0.00 406,137.22 86,195.98 319,941.24 2244.00 Res For Encumbrances 145,055.31 CR 34,785.73 0.00 215,806.43 239,880.03 110,269.58 CR 2271.00 Fund Balance 295,092.53 CR 0.00 0.00 0.00 0.00 295,092.53 CR 2271.19 Fund Bal Desig Future Yr 202,950.00 CR 0.00 0.00 0.00 0.00 202,950.00 CR 2403.00 Encumbrances 145,055.31 0.00 34,785.73 239,880.03 129,610.45 110,269.58 Total Liabilities 842,624.28 CR 296,667.27 131,115.25 1,141,706.17 1,167,753.19 677,072.26 CR Assets 842,624.28 24,882.00 190,434.02 601,805.00 575,757.98 677,072.26 Liabilities and Fund Balance 842,624.28 CR 296,66727 131,115.25 1,141,706.17 1,167,753.19 677,072.26 CR Total Beautification Fund 0.00 321,549.27 321,549.27 1,743,511.17 1,743,511.17 0.00 Page:15 trialbal.rpt GIL Trial Balance Report Page:16 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/30/2019 075 Vehicle Disposal Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 10,558,875.43 299,140.76 234,743.54 2,526,725.55 1,733,809.54 10,623,272.65 1130.01 Due From Other Funds 0.00 0.00 0.00 397.55 397.55 0.00 1171.00 Estimated Revenues 3,453,780.00 0.00 0.00 3,453,780.00 0.00 3,453,780.00 1172.00 Revenue Collections 2,214,041.25 CR 19,308.00 292,158.94 24,612.00 2,511,504.19 2,486,892.19 CR Total Assets 11,798,614.18 318,448.76 526,902.48 6,005,515.10 4,245,711.28 11,590,160.46 Liabilities 2201.00 Vouchers Payable 0.00 195,096.20 195,096.20 1,444,224.95 1,444,224.95 0.00 2207.00 Due To Other Funds 0.00 0.00 53,414.67 85,972.90 54,113.93 53,414.67 CR - 2207.10 Due To Other Funds-Health Benefits 579.28 CR 1,737.84 1,158.56 14,281.54 14,281.54 0.00 2207.15 Due To Other Funds-Employer FICA 338.94 CR 1,026.77 687.83 9,400.71 9,400.71 0.00 2207.17 Due to Oth Fds-Retirement Ben 864.27 CR 2,544.74 1,680.47 21,393.79 21,393.79 0.00 2207.20 Due To Other Funds-Sal&Wages 2,092.92 CR 7,794.57 5,701.65 89,750.88 89,750.88 0.00 2207.25 Due to Other Funds-Deductions 2,491.69 CR 7,494.73 5,003.04 66,159.07 66,159.07 0.00 2241.00 Appropriation 3,805,569.48 CR 0.00 0.00 0.00 3,805,569.48 3,805,569.48 CR 2242.00 Expenditures 1,406,615.92 256,460.13 958.84 2,038,192.38 376,075.17 1,662,117.21 2244.00 Res For Encumbrances 372,645.20 CR 91,892.07 178,295.36 566,590.98 673,849.99 459,048.49 CR 2271.00 Fund Balance 8,242,113.52 CR 0.00 0.00 0.00 0.00 8,242,113.52 CR j 2271.19 Fund Bal Desig Future Yr 1,151,180.00 CR 0.00 0.00 0.00 0.00 1,151,180.00 CR lj k 2403.00 Encumbrances 372,645.20 178,295.36 91,892.07 673,849.99 214,801.50 459,048.49 J Total Liabilities 11,798,614.18 CR 742,342.41 533,888.69 5,009,817.19 6,769,621.01 11,590,160.46 CR li 3 Page:16 s trialbal.rpt GIL Trial Balance Report Page:17 712612019 10:38:36AM COUNTY OF HAWAII 611/2019 through 6/3012019 Assets 11,798,614.18 318,448.76 526,902.48 6,005,515.10 4,245,711.28 11,590,160.46 M Liabilities and Fund Balance 11,798,614.18 CR 742,342.41 533,888.69 5,009,817.19 6,769,621.01 11,590,160.46 CR 1..' Total Vehicle Disposal Fund 0.00 1,060,791.17 1,060,791.17 11,015,332.29 11,015,332.29 0.00 Page:17 trialbal.rpt GIL Trial Balance Report Page:18 -; 7126/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 613 012 01 9 086 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 15,992,803.32 2,233,854.02 3,863,121.22 36,106,335.24 35,614,156.79 14,363,536.12 1101.02 Impresl Fund 250.00 0.00 0.00 0.00 0.00 250.00 1115.40 Landfill Fees Receivable 1,772,040.76 1,424,665.18 1,564,560.57 15,116,530.73 15,231,623.21 1,632,145.37 1115.48 Allow For Doubtful Accts 87,120.26 CR 0.00 0.00 0.00 0.00 87,120.26 CR 1130.01 Due From Other Funds 0.00 52,372.60 0.00 93,454.14 83,538.18 52,372.60 1131.00 Stale Grants Receivable 27,079.63 0.00 0.00 0.00 254,167.30 27,079.63 1133.00 Fed Grants Receivable 212,287.14 0.00 0.00 0.00 0.00 212,287.14 1171.00 Estimated Revenues 36,243,009.00 0.00 0.00 36,243,009.00 0.00 36,243,009.00 1172.00 Revenue Collections 33,049,585.42 CR 195,176.83 1,967,042.63 466,842.45 35,288,293.67 34,821,451.22 CR Total Assets 21,110,764.17 3,906,068.63 7,394,724.42 88,026,171.56 86,471,779.15 17,622,108.38 Liabilities 2201.00 Vouchers Payable 0.00 2,483,202.89 2,483,202.89 23,257,670.96 23,257,670.96 0.00 2207.00 Due To Other Funds 0.00 0.00 786,005.35 861,939.43 839,979.79 786,005.35 CR 2207.10 Due To Other Funds-Health Benefits 33,341.30 CR 99,249.41 65,908.11 866,518.03 866,518.03 0.00 2207.15 Due To Other Funds-Employer FICA 20,740.16 CR 62,028.46 41,288.30 554,925.76 554,925.76 0.00 2207.17 Due to Oth Fds-Retiremt Ben 52,305.39 CR 156,927.34 104,621.95 1,371,168.67 1,371,168.67 0.00 2207.20 Due To Other Funds-Sal&Wages 178,473.10 CR 639,597.21 461,124.11 6,925,173.38 6,925,173.38 0.00 2207.25 Due to Other Funds-Deductions 117,260.25 CR 354,418.90 237,158.65 3,184,766.17 3,184,766.17 0.00 2209.20 Hith Ben&Employee Ded Payable 3,710.41 CR 3,710.41 0.00 7,420.82 7,420.82 0.00 2241.00 Appropriation 41,659,283.21 CR 680,000.00 680,000.00 945,000.00 42,604,283.21 41,659,263.21 CR 2242.00 Expenditures 30,822,629.33 3,880,011.73 151,076.59 41,952,330.40 7,400,765.93 34,551,564.47 2244.00 Res For Encumbrances 5,885,323.04 CR 1,806,236.65 847,310.94 24,110,353.54 23,620,476.66 4,926,397.33 CR 2248.40 Landfill Deferred Rev 1,684,920.50 CR 1,563,728.00 1,423,832.61 15,223,681.66 15,108,589.18 1,545,025.11 CR Page:18 trialbal.rpt G/L Trial Balance Report Page:19 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/3012019 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.00 Fund Balance 3,797,857.18 CR 0.00 0.00 0.00 0.00 3,797,857.16 CR 2271.19 Fund Bat Desig Future Yr 4,385,252.00 CR 0.00 0.00 0.00 0.00 4,385,252.00 CR 2273.00 Fdbal Desig ImpresUPC 250.00 CR 0.00 0.00 0.00 0.00 250.00 CR 2403.00 Encumbrances 5,885,323.04 847,310.94 1,806,236.65 23,620,476.66 18,694,079.33 4,926,397.33 Total Liabilities 21,110,764.17 CR 12,576,421.94 9,087,766.15 142,881,425.48 144,435,817.89 17,622,108.38 CR Assets 21,110,764.17 3,906,068.63 7,394,724.42 88,026,171.56 86,471,779.15 17,622,108.38 Liabilities and Fund Balance 21,110,764.17 CR 12,576,421.94 9,087,766.15 142,881,425.48 144,435,817.89 17,622,108.38 CR Total Solid Waste Fund 0.00 16,482,490.57 16,482,490.57 230,907,597.04 230,907,597.04 0.00 Page:19 trialbal.rpt G/L Trial Balance Report Page:20 7126/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/30/2019 090 Golf Course Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 96,355.24 CR 294,719.65 170,296.53 1,512,358.12 1,497,182.43 28,067.88 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 2,780.00 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 1,369.66 1,369.66 0.00 1171.00 Estimated Revenues 1,422,217.00 180,000.00 165,000.00 1,602,217.00 165,000.00 1,437,217.00 1172.00 Revenue Collections 1,157,692.51 CR 0.00 244,417.00 5,380.00 1,407,489.51 1,402,109.51 CR Total Assets 170,169.25 474,719.65 579,713.53 3,121,324.78 3,073,821.60 65,175.37 Liabilities 2201.00 Vouchers Payable 0.00 16,740.65 16,740.65 150,950.40 150,950.40 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 894.55 41.55 0.00 2207.10 Due To Other Funds-Health Benefits 4,688.52 CR 14,065.56 9,377.04 121,568.79 121,568.79 0.00 2207.15 Due To Other Funds-Employer FICA 2,630.60 CR 7,955.70 5,325.10 69,729.66 69,729.66 0.00 2207.17 Due to Oth Fds-Reliremt Ben 6,920.13 CR 20,826.22 13,906.09 180,411.71 180,411.71 0.00 2207.20 Due To Other Funds-Sal&Wages 23,415.10 CR 84,601.10 61,186.00 867,043.97 867,043.97 0.00 2207.25 Due to OtherFunds-Deductions13,044.40 CR 40,332.86 27,288.46 351,995.54 351,995.54 0.00 2241.00 Appropriation 1,422,217.00 CR 513.00 15,513.00 513.00 1,437,730.00 1,437,217.00 CR 2242.00 Expenditures 1,319,565.69 79,757.68 10,462.55 1,578,331.06 189,470.24 1,388,860.82 2244.00 Res For Encumbrances 0.00 0.00 0.00 2,970.64 2,970.64 0.00 2271.19 Fund Bat Desig Future Yr 14,819.19 CR 0.00 0.00 0.00 0.00 14,819.19 CR 2273.00 Fdbal Desig ImpresUPC 2,000.00 CR 0.00 0.00 0.00 0.00 2,000.00 CR 2403.00 Encumbrances 0.00 0.00 0.00 2,970.64 2,970.64 0.00 Total Liabilities 170,169.25 CR 264,792.77 159,798.89 3,327,379.96 3,374,883.14 65,175.37 CR Page:20 trialbal.rpt GIL Trial Balance Report Page:21 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 Assets 170,169.25 474,719.65 579,713.53 3,121,324.78 3,073,821.60 65,175.37 Liabilities and Fund Balance 170,169.25 CR 264,792.77 159,798.89 3,327,379.96 3,374,883.14 65,175.37 CR Total Golf Course Fund 0.00 739,512.42 739,512.42 6,448,704.74 6,448,704.74 0.00 Page:21 trialbal.rpt GIL Trial Balance Report Page:22 7/2612019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/3012019 " 096 Geotherm Reloc&Community Benefits Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,274,235.33 0.00 0.00 157,786.40 0.00 4,274,235.33 1127.00 Other Receivables 155,734.08 0.00 0.00 0.00 0.00 155,734.08 1171.00 Estimated Revenues 1,000,000.00 0.00 0.00 1,000,000.00 0.00 1,000,000.00 1172.00 Revenue Collections 157,786.40 CR 0.00 0.00 0.00 157,786.40 157,786.40 CR Total Assets 5,272,183.01 0.00 0.00 1,157,786.40 157,786.40 5,272,183.01 Liabilities 2241.00 Appropriation 1,000,000.00 CR 0.00 0.00 0.00 1,000,000.00 1,000,000.00 CR 2271.00 Fund Balance 2,872,183.01 CR 0.00 0.00 0.00 0.00 2,872,183.01 CR 2271.19 Fund Bal Desig Future Yr 400,000.00 CR - 0.00 0.00 0.00 0.00 400,000.00 CR 2271.66 Fund Bal-Desig,Relocation 1,000,000.00 CR 0.00 0.00 0.00 0.00 1,000,000.00 CRE Total Liabilities 5,272,183.01 CR 0.00 0.00 0.00 1,000,000.00 5,272,183.01 CR Assets 5,272,183.01 0.00 0.00 1,157,786.40 157,786.40 5,272,183.01 Liabilities and Fund Balance 5,272,183.01 CR 0.00 0.00 0.00 1,000,000.00 5,272,183.01 CR Total Geotherm Reloc&Community Benefits 0.00 0.00 0.00 1,157,786.40 1,157,786.40 0.00 f Page:22 j trialbal.rpt GIL Trial Balance Report Page:23 712612019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/30/2019 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 95,009,654.17 2,404,951.03 5,520,691.79 70,921,147.28 61,710,955.37 91,893,913.41 1127.10 Private Contribution Rec 968,127.76 0.00 38,998.59 296,000.00 196,535.73 929,129.17 1129.00 Bonds Auth-Unissued 122,324,975.36 0.00 0.00 6,156,075.52 30,000,000.00 122,324,975.36 1130.01 Due From Other Funds 0.00 0.00 0.00 2,052,500.00 2,362,968.14 0.00 1131.00 Slate Grants Receivable 795,837.73 0.00 0.00 2,757,282.60 4,623,256.00 795,837.73 1131.50 State Loans Receivable 46,373,261.81 0.00 0.00 33,601,818.92 9,670,628.99 46,373,261.81 1133.00 Fed Grants Receivable 102,600,566.05 220,000.00 1,694,477.31 16,961,665.98 15,160,740.99 101,126,088.74 1171.00 Estimated Revenue 0.00 2,560,719.00 2,560,719.00 119,489,700.62 119,489,700.62 0.00 1172.90 Sundry Revenues 8,000.00 CR 0.00 0.00 0.00 8,000.00 8,000.00 CR Total Assets 368,064,422,88 5,185,670.03 9,814,886.69 252,236,190.92 243,222,785.84 363,435,206.22 Liabilities 2201.00 Vouchers Payable 0.00 5,445,265.29 5,445,265.29 62,068,767.37 62,068,767.37 0.00 2207.00 Due To Other Funds 390,652.17 CR 83,656.93 137,300.50 3,689,650.08 527,461.04 444,295.74 CR 2214.01 Advance Pmts Received 355,289.17 CR 0.00 0.00 100,000.00 150,000.00 355,289.17 CR 2214.38 Hokulia Settlement Payable 23,056.99 CR 0.00 153.80 15.00 1,097.14 23,210.79 CR 2231.30 Unallot Approp Bond Ord 07-120 20,313.98 CR 0.00 0.00 0.00 0.00 20,313.98 CR 2231.31 Unallot Approp Bond Ord 08-106 13,242,821.71 CR 0.00 0.00 1,537,270.77 249,483.00 13,242,821.71 CR 2231.34 UnallolApprop Bond Ord 04-154 643,325.16 CR 0.00 0.00 222,086.67 0.00 643,325.16 CR 2231.35 Unallot Approp Bond Ord 11-40 13,036,347.91 CR 100,000.00 0.00 100,000.00 0.00 12,936,347.91 CR 2231.36 Unallot Approp Bond Ord 12-77 0.00 0.00 0.00 4,600,470.31 0.00 0.00 2231.37 Unallot Approp Bond Ord 12-150 20,331,839.05 CR 50,000.00 0.00 50,000.00 0.00 20,281,839.05 CR 2231.38 Unallot Approp Bond Ord 12-163 0.00 0.00 0.00 2,000,000.00 0.00 0.00 2231.39 Unallot Approp Bond Ord 13-23 222.56 CR 0.00 0.00 1,349,149.31 0.00 222.56 CR Page:23 trialbal.rpt GIL Trial Balance Report Page:24 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 613 012 01 9 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2231.41 Unallot Funds for Kamakoa Nut 10,069,174.33 CR 0.00 0.00 0.00 53,653.98 10,069,174.33 CR 2231.42 Unallot Approp Bond Ord 13-84 1,169,000.00 CR 0.00 0.00 0.00 0.00 1,169,000.00 CR 2231.43 Unallot Approp Bond Ord 14-11 6,602,008.17 CR 15,911.00 0.00 4,954,527.31 0.00 6,586,097.17 CR 2231.44 Unallot Approp Bond Ord 15-18 537,479.44 CR 0.00 0.00 26,800.00 0.00 537,479.44 CR 2231.45 Unallot Approp Bond Ord 15-68 2,879,013.24 CR 808,308.00 0.00 1,463,774.09 560,,817.00 2,070,705.24 CR 2231.46 Unallot Approp Bond Ord 16-66 100,000.00 CR 0.00 0.00 10,255,007.00 0.00 100,000.00 CR 2231.47 Unallot Approp Bond Ord 18-6 427,176.00 CR 0.00 0.00 0.00 0.00 427,176.00 CR 2231.48 Unallot Approp Bond Ord 18-51 0.00 0.00 0.00 10,200,000.00 0.00 0.00 2231.49 Unallot Approp Bond Ord 18-60 7,038,043.05 CR 0.00 0.00 23,461,956.95 0.00 7,038,043.05 CR 2231.90 Pub Impr Bond Ord 17-73 2,437,000.00 CR 0.00 0.00 0.00 2,437,000.00 2,437,000.00 CR 2231.91 Pub Impr Bond Ord 18-79 3,699,000.00 CR 0.00 0.00 0.00 3,699,000.00 3,699,000.00 CR 2233.00 Unal ApprGen Fund Trs 52,000.00 CR 6,500.00 2,000.00 54,321.73 45,594.73 47,500.00 CR 2234.35 Unal App GET Fund Trs 0.00 700,000.00 700,000.00 950,000.00 950,000.00 0.00 2235.00 Unal Appr Cap Proj Fdbal 2,209,892.92 CR 0.00 0.00 1,825,150.25 2,825,150.25 2,209,892.92 CR 2236.10 Unal App Fueltx IC 10-12 122,656.59 CR 0.00 0.00 430,000.00 100,000.00 122,656.59 CR 2236.12 Unal App Fueltx IC 14-16 106,311.10 CR 0.00 0.00 0.00 0.00 108,311.10 CR 2236.13 Una[App Fueltx IC 16-18 690,259.11 CR 100,000.00 470,964.97 4,340,000.00 470,964.97 1,061,224.08 CR 2236.14 Unal App Fueltx IC 18-20 2,500,949.42 CR 560,000.00 309,992.74 660,000.00 2,910,942.16 2,250,942.16 CR 2241.00 Appropriation 300,714,723.29 CR 0.00 2,560,719.00 9,699,051.62 312,974,494.11 303,275,442.29 CR 2242.00 Expenditures 44,089,463.62 5,892,125.97 332,296.04 259,942,163.76 210,292,870.21 49,649,293.55 2244.00 Res For Encumbrances 114,924,838.82 CR 6,572,911.01 3,849,684.94 332,285,055.36 258,955,326.44 112,201,612.75 CR 2271.00 Fund Balance 202,433.86 CR 0.00 0.00 218,775.21 0.00 202,433.86 CR 2271.05 Fund Balance--Designated 3,553,357.23 CR 0.00 0.00 1,412,000.00 0.00 3,553,357.23 CR 2271.18 Fund Bal Unappr Fund Trans 1,802,500.00 CR 700,000.00 0.00 950,000.00 2,052,500.00 1,102,500.00 CR 2271.23 Fund Bat-SRF 7,711,943.58 CR 0.00 0.00 0.00 0.00 7,711,943.58 CR Page:24 trialbal.rpt GIL Trial Balance Report Page:25 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 613 012 01 9 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.26 Fund Bal-Fuel Tx IC 96-98 13,762.13 CR 0.00 0.00 0.00 0.00 13,762.13 CR 2271.27 Fund Bal-Fuel Tx IC 98-00 85.02 CR 0.00 0.00 0.00 0.00 85.02 CR 2271.28 Fund Bal-Fueltx Ic 00-02 14,029.04 CR 0.00 0.00 0.00 0.00 14,029.04 CR 2271.29 Fund Bal-Fuel Tx IC 02-04 944.84 CR 0.00 0.00 0.00 0.00 944.84 CR 2271.30 Fund Bal-Fuel Tx IC 04-06 6,148.03 CR 0.00 0.00 0.00 0.00 6,148.03 CR 2271.31 Fund Bal-Fuel Tx IC 06-08 984,154.22 CR 0.00 0.00 0.00 0.00 984,154.22 CR 2271.32 Fund Bal-Fuel Tx IC 08-10 2,071,176.74 CR 0.00 0.00 0.00 0.00 2,071,176.74 CR 2271.33 Fund Bal-Fuel Tx IC 10-12 183,352.24 CR 0.00 0.00 100,000.00 100,000.00 183,352.24 CR 2271.34 Fund Bat-Fuel Tx IC 12-14 862,117.57 CR 0.00 0.00 0.00 0.00 862,117.57 CR 2271.35 Fund Bat-Fuel Tx IC 14-16 1,636,428.28 CR 0.00 0.00 0.00 0.00 1,636,428.28 CR 2271.36 Fund Bal-Fuel Tx IC 16-18 126,141.81 CR 126,141.81 0.00 126,141.81 0.00 0.00 2271.64 Fund Bal-Lapsed Hiway Fd Proj 0.00 0.00 0.00 1,094,375.04 0.00 0.00 2271.65 Fund Bal-Lapsed Gen Fd Proj 3,471,152.57 CR 0.00 0.00 43,594.73 0.00 3,471,152.57 CR 2271.67 Fund Balance-Lapsed Other Fund Proj. 113,603.98 CR 0.00 0.00 0.00 0.00 113,603.98 CR 2403.00 Encumbrances 114,924,838.82 3,849,684.94 6,572,911.01 250,066,574.62 137,864,961.87 112,201,612.75 Total Liabilities 368,064,422.88 CR 25,010,504.95 20,381,288.29 990,276,679.19 999,290,084.27 363,435,206.22 CR Assets 368,064,422.88 5,185,670.03 9,814,886.69 252,236,190.92 243,222,785.84 363,435,206.22 Liabilities and Fund Balance 368,064,422.88 CR 25,010,504.95 20,381,288.29 990,276,679.19 999,290,084.27 363,435,206.22 CR _ Total Capital Projects Fund 0.00 30,196,174.98 30,196,174.98 1,242,512,870.11 1,242,512,870.11 0.00 Page:25 trialbal.rpt GIL Trial Balance Report Page:26 7/26/2019 10:38:36AM COUNTY OF HAWAII 61112019 through 6/3 012 01 9 123 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 Page:26 trialbal.rpt GIL Trial Balance Report Page:27 7/26/2019 10:38:36AM COUNTY OF HAWAII 611/2019 through 6130/2019 t.^ 125 Kona Wdrvw/Cstvw CY'W Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 504,378.17 13,570.30 1,165.27 120,101.65 144,547.72 516,783.20 1121.80 Special Assessment Receivable 2,646.17 12,708.25 13,545.41 117,750.03 120,109.18 1,809.01 Total Assets 507,024.34 26,278.55 14,710.68 237,851.68 264,656.90 518,592.21 Liabilities 2201.00 Vouchers Payable 0.00 41.00 41.00 287.00 287.00 0.00 2207.00 Due to Other Funds 0.00 0.00 0.00 1,513.80 0.00 0.00 2214.01 Advance Pmts Received 12,135.77 CR 0.00 0.00 0.00 0.00 12,135.77 CR 2230.01 Due To Holders,S.A.Bonds 489,147.97 CR 62.00 11,188.02 126,221.80 98,916.09 500,273.99 CR 2248.80 Deferred Special Assessment 5,740.60 CR 11,163.13 11,604.98 98,923.62 100,937.91 6,182.45 CR Total Liabilities 507,024.34 CR 11,266.13 22,834.00 226,946.22 200,141.00 518,592.21 CR Assets 507,024.34 26,278.55 14,710.68 237,851.68 264,656.90 518,592.21 Liabilities and Fund Balance 507,024.34 CR 11,266.13 22,834.00 226,946.22 200,141.00 518,592.21 CR Total Kona Wdww/Cstvw 0.00 37,544.68 37,544.68 464,797.90 464,797.90 0.00 Page:27 trialbal.rpt GIL Trial Balance Report Page:28 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 127 Id 19--Kona Ocn Vw Prop Subdiv Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 598,049.27 15,706.30 41.00 104,524.00 57,083.08 613,714.57 1121.80 Special Assessment Receivable 7,212.48 14,231.00 15,689.16 100,847.35 98,834.18 5,754.32 Total Assets 605,261.75 29,937.30 15,730.16 205,371.35 155,917.26 619,468.89 Liabilities 2201.00 Vouchers Payable 0.00 41.00 41.00 2,337.77 2,337.77 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,439.98 0.00 0.00 2214.01 Advance Pmts Received 8,595.02 CR 0.00 0.00 0.00 0.00 8,595.02 CR 2230.01 Due To Holders,S.A.Bonds 589,454.25 CR 41.00 15,706.30 55,643.10 104,524.00 605,119.55 CR 2248.80 Deferred Special Assessment 7,212.48 CR 15,689.16 14,231.00 98,834.18 100,847.35 5,754.32 CR Total Liabilities 605,261.75 CR 15,771.16 29,978.30 158,255.03 207,709.12 619,468.89 CR Assets 605,261.75 29,937.30 15,730.16 205,371.35 155,917.26 619,468.89 Liabilities and Fund Balance 605,261.75 CR 15,771.16 29,978.30 158,255.03 207,709.12 619,468.89 CR Total Id 19-Kona Ocn Vw Prop Subdiv 0.00 45,708.46 45,708.46 363,626.38 363,626.38 0.00 Page:28 trialbal.rpt GIL Trial Balance Report Page:29 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 129 ID 20--Lono Kona Subdivision Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 239,781.05 5.68 41.00 246,147.85 6,402.12 239,745.73 Total Assets 239,781.05 5.68 41.00 246,147.85 6,402.12 239,745.73 Liabilities 2214.01 Advance Pmts Received 2,147.92 CR 0.00 0.00 0.00 2,147.92 2,147.92 CR 2230.01 Due To Holders,S.A.Bonds 237,633.13 CR 41.00 5.68 6,402.12 243,999.93 237,597.81 CR Total Liabilities 239,781.05 CR 41.00 5.68 6,402.12 246,147.85 239,745.73 CR Assets 239,781.05 5.68 41.00 246,147.85 6,402.12 239,745.73 Liabilities and Fund Balance 239,781.05 CR 41.00 5.68 6,402.12 246,147.85 239,745.73 CR Total ID 20-Lono Kona Subdivision 0.00 46.68 46.68 252,549.97 252,549.97 0.00 Page:29 trialbal.rpt GIL Trial Balance Report Page:30 7/2612019 10:38:36AM COUNTY OF HAWAII 611/2019 through 6/3012019 ] 137 Id Revolving Fund '1{' Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 179,510.83 906.92 0.00 2,720.36 0.00 180,417.75 Total Assets 179,510.83 906.92 0.00 2,720.36 0.00 180,417.75 Liabilities 2271.00 Fund Balance 179,510.83 CR 0.00 906.92 0.00 2,720.36 180,417.75 CR Total Liabilities 179,510.83 CR 0.00 906.92 0.00 2,720.36 180,417.75 CR Assets 179,510.83 906.92 0.00 2,720.36 0.00 180,417.75 Liabilities and Fund Balance 179,510.83 CR 0.00 906.92 0.00 2,720.36 180,417.75 CR Total Id Revolving Fund 0.00 906.92 906.92 2,720.36 2,720.36 0.00 Page:30 1 trialbal.rpt GIL Trial Balance Report Page:31 7126/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 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 I,3 Page:31 trialbal.rpt GIL Trial Balance Report Page:32 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 613 012 01 9 141 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 �s Total Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities 2271.00 Fund Balance 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Total Liabilities 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities and Fund Balance 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Total Sewer Loan Fund 0.00 0.00 0.00 0.00 0.00 0.00 Page:32 trialbal.rpt GIL Trial Balance Report Page:33 7/2612019 10:38:36AM COUNTY OF HAWAII 611/2019 through 6130/2019 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 666,249.56 2,313,461.61 2,148,495.55 23,926,446.39 23,886,255.27 831,215.82 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.20 Cash-HsgProj 641,596.10 0.00 0.00 0.00 0.00 641,596.10 1101.21 Imprest Fund-Hsg Proj 600.00 0.00 0.00 0.00 0.00 600.00 1115.50 Fraud Recovery Receivable 350,563.60 0.00 0.00 0.00 0.00 350,563.60 1115.58 Allow for Doubtful Accounts 435,113.04 CR 0.00 0.00 0.00 0.00 435,113.04 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 40,334.71 0.00 0.00 0.00 0.00 40,334.71 1125.15 Allow for Doubtful Accts-Hsg Proj 27,996.81 CR 0.00 0.00 0.00 0.00 27,996.81 CR 1127.00 Other Receivables 19,923.71 0.00 0.00 0.00 0.00 19,923.71 1130.01 Due From Other Funds 0.00 0.00 0.00 122,232.31. 195,840.61 0.00 1133.00 Fed Grants Receivable 88,553.23 0.00 0.00 0.00 152,580.74 88,553.23 1171.00 Estimated Revenues 25,277,563.00 0.00 0.00 25,277,563.00 0.00 25,277,563.00 1172.00 Revenue Collections 20,579,530.11 CR 0.00 2,102,765.42 156,855.74 22,839,151.27 22,682,295.53 CR Total Assets 6,121,415.75 2,313,461.81 4,251,260.97 49,483,097.44 47,073,827.89 4,183,616.59 Liabilities 2201.00 Vouchers Payable 0.00 1,685,678.27 1,685,678.27 19,690,928.80 19,690,928.80 0.00 2207.00 Due To Other Funds 0.00 0.00 3,902.91 10,434.98 4,868.85 3,902.91 CR 2207.05 Due To Other Funds-Hsg Proj 0.00 0.00 0.00 20,251.01 0.00 0.00 2207.10 Due To Other Funds-Health Benefits 14,680.01 CR 44,212.05 29,532.04 361,099.05 361,099.05 0.00 2207.15 Due To Other Funds-Employer FICA 7,811.47 CR 23,704.23 15,892.76 217,210.01 217,210.01 0.00 2207.17 Due to Oth Fds-Retiremt Ben 20,834.56 CR 62,981.51 42,146.95 559,190.48 559,190.48 0.00 2207.20 Due To Other Funds-Sal&Wages 63,181.40 CR 223,380.74 160,199.34 2,323,961.20 2,323,961.20 0.00 Page:33 trialbal.rpt GIL Trial Balance Report Page:34 7/2612019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 152 Office Of Housing Fund p+, Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2207.25 Due to Other Funds-Deductions 46,824.01 CR 142,440.39 95,616.38 1,313,097.73 1,313,097.73 0.00 2209.20 Hlth Ben&Employee Ded Payable 214.32 CR 214.32 0.00 428.64 428.64 0.00 2213.01 Security Dep Payable-Hsg Proj 97,207.17 CR 0.00 0.00 0.00 0.00 97,207.17 CR 2213.30 Fam Self Suff Pgm Dep Pay 150,094.89 CR 253.32 7,990.53 35,578.57 79,304.63 157,832.10 CR 2214.00 Other Payables 1,195.00 CR 0.00 0.00 0.00 0.00 1,195.00 CR 2214.02 Advance Payments Received-Hsg Proj 2,230.83 CR 0.00 0.00 0.00 0.00 2,230.83 CR 2228.11 Deferred Revenues-Hsg Proj 12,337.90 CR. 0.00 0.00 0.00 0.00 12,337.90 CR 2241.00 Appropriation 25,357,729.72 CR 0.00 0.00 0.00 _ 25,357,729.72 25,357,729.72 CR 2242.00 Expenditures 21,110,559.87 1,874,934.85 79,041.34 24,226,963.26 1,320,509.88 22,906,453.38 2244.00 Res For Encumbrances 94,815.88 CR 43,034.13 31,340.88 375,787.82 378,743.73 83,122.63 CR 2248.11 Deferred Revenue 12,716.55 CR 0.00 0.00 0.00 0.00 12,716.55 CR 2271.00 Fund Balance 158,518.21 CR 0.00 0.00 0.00 0.00 158,518.21 CR 2271.52 Fund Balance-Hsg Proj 542,158.10 CR 0.00 0.00 0.00 20,251.01 542,158.10 CR 2271.63 Fund Balance-H A P 708,907.48 CR 0.00 0.00 0.00 0.00 708,907.48 CR 2271.69 Fund Bal Desig Future Yr-HAP 34,634.00 CR 0.00 0.00 0.00 0.00 34,634.00 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 94,815.88 31,340.68 43,034.13 378,743.73 295,621.10 63,122.63 Total Liabilities 6,121,415.75 CR 4,132,174.69 2,194,375.53 49,513,675.28 51,922,944.83 4,183,616.59 CR Assets 6,121,415.75 2,313,461.81 4,251,260.97 49,483,097.44 47,073,827.89 4,183,616.59 Liabilities and Fund Balance 6,121,415.75 CR 4,132,174.69 2,194,375.53 49,513,675.28 51,922,944.83 4,183,616.59 CR Total Office Of Housing Fund 0.00 6,445,636.50 6,445,636.50 98,996,772.72 98,996,772.72 0.00 Page:34 trialbal.rpt GIL Trial Balance Report Page:36 7/2612019 10:38:36AM COUNTY OF HAWAII 61112019 through 613012019 ® 154 Cty Hsng Revolving Fund Beginning �.,.� Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,241,687.04 50,166.85 0.00 138,772.85 42,312.71 1,291,853.89 - 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1172.00 Revenue Collections 1,106.00 CR 0.00 166.85 0.00 1,272.85 1,272.85 CR Total Assets 1,240,681.04 50,166.85 166.85 138,772.85 43,585.56 1,290,681.04 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 42,077.91 42,077.91 0.00 2203.23 Vacation Transfer-in Pay 22,234.12 CR 0.00 0.00 234.80 0.00 22,234.12 CR 2207.00 Due To Other Funds 0.00 0.00 0.00 234.80 234.80 0.00 2241.00 Appropriation 997,492.90 CR 0.00 0.00 0.00 997,492.90 997,492.90 CR 2242.00 Expenditures 45,422.09 CR 0.00 50,000.00 1,039,570.81 1,134,992.90 95,422.09 CR 2244.00 Res For Encumbrances 17,790.71 CR 0.00 0.00 1,997,427.30 1,017,725.11 17,790.71 CR 2271.00 Fund Balance 101,292.13 CR 0.00 0.00 0.00 0.00 101,292.13 CR 2271.05 Fund Balance--Designated 74,139.80 CR 0.00 0.00 0.00 0.00 74,139.80 CR 2273.00 Fdbal Desig Imprest/PC 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2403.00 Encumbrances 17,790.71 0.00 0.00 1,017,725.11 999,934.40 17,790.71 Total Liabilities 1,240,681.04 CR 0.00 50,000.00 4,097,270.73 4,192,458.02 1,290,681.04 CR _ Assets 1,240,681.04 50,166.85 166.85 138,772.85 43,585.56 1,290,681.04 Liabilities and Fund Balance 1,240,681.04 CR 0.00 50,000.00 4,097,270.73 4,192,458.02 1,290,681.04 CR Total Cry Hsng Revolving Fund 0.00 50,166.85 50,166.85 4,236,043.58 4,236,043.58 0.00 Page:35 trialbal.rpt GIL Trial Balance Report Page:36 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/30/2019 156 Kulaimano Eldly Hsg Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 659,217.13 36,707.48 17,786.18 411,593.64 359,753.56 678,138.43 1101.02 Imprest Fund 50.00 0.00 0.00 0.00 0.00 50.00 1123.00 Prepaid Expense 1,668.00 0.00 0.00 0.00 0.00 1,868.00 1160.01 Buildings And Structures 1,136,007.95 0.00 0.00 0.00 0.00 1,136,007.95 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 105,532.89 0.00 0.00 0.00 0.00 105,532.89 1169.00 Accum Depreciation 1,261,971.70 CR 0.00 0.00 0.00 0.00 1,261,971.70 CR 1171.00 Estimated Revenues 429,485.00 0.00 0.00 429,485.00 0.00 429,485.00 1172.00 Revenue Collections 373,325.54 CR 0.00 36,798.05 0.00 410,123.59 410,123.59 CR Total Assets 1,207,863.73 36,707.48 54,584.23 841,078.64 769,877.15 1,189,986.98 Liabilities 2201.00 Vouchers Payable 0.00 11,277.68 11,277.68 192,542.21 192,542.21 0.00 2207.00 Due To Other Funds 0.00 0.00 1,750.00 12,217.00 11,267.00 1,750.00 CR 2212.00 Interest Payable 0.00 0.00 0.00 10,003.28 0.00 Mo 2213.00 Security Deposit Payable 11,700.00 CR 216.00 0.00 1,220.00 0.00 11,484.00 CR 2215.50 Unearned Rental 76.54 CR 0.00 0.00 222.46 0.00 76.54 CR 2231.00 Bonds Payable 529,673.56 CR 0.00 0.00 62,622.44 0.00 529,873.56 CR 2241.00 Appropriation 434,908.29 CR 0.00 0.00 0.00 434,908.29 434,908.29 CR 2242.00 Expenditures 263,854.58 19,536.18 125.43 292,951.13 9,685.80 283,265.33 2244.00 Res For Encumbrances 59,841.12 CR 9,665.63 20,940.00 151,959.53 217,651.73 71,115.49 CR 2271.15 Contri From Priv Sources 250,500.00 CR 0.00 0.00 0.00 0.00 250,500.00 CR 2271.16 Contri From Fed[Govt 160,795.91 CR 0.00 0.00 0.00 0.00 160,795.91 CR Page:36 trialbal.rpt GIL Trial Balance Report Page:37 7/2612019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6130/2019 156 Kulaimano Eldly Hsg Fund �{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2283.00 Retained Earnings 83,814.01 CR 0.00 0.00 0.00 0.00 83,814.01 CR 2283.20 Ret Earn Desig Imprest/PC 50.00 CR 0.00 0.00 0.00 0.00 50.00 CR 2403.00 Encumbrances 59,841.12 20,940.00 9,665.63 217,651.73 146,536.24 71,115.49 Total Liabilities 1,207,863.73 CR 61,635.49 43,758.74 941,389.78 1,012,591.27 1,189,986.98 CR Assets 1,207,863.73 36,707.48 54,58423 841,078.64 769,877.15 1,189,986.98 Liabilities and Fund Balance 1,207,863.73 CR 61,635.49 43,758.74 941,389.78 1,012,591.27 1,189,986.98 CR Total Kulaimano Eldly Hsg Fund 0.00 98,342.97 98,342.97 1,782,468.42 1,782,468.42 0.00 Page:37 trialbal.rpt GIL Trial Balance Report Page:38 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6130/2019 158 Ouli Ekahi Housing Fund 's Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,684.21 CR 1,705.07 0.00 30,943.64 30,922.78 20.86 1101.02 Impresl Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.09 Cash-Reserve 72,658.45 0.00 0.00 0.00 0.00 72,658.45 1101.17 Cash-Security Deposit 29,493.33 0.00 0.00 0.00 0.00 29,493.33 1101.18 Cash W/Rental Agent 449,678.91 0.00 0.00 0.00 0.00 449,678.91 1125.00 Rent Receivable 8,508.00 0.00 0.00 0.00 0.00 8,508.00 1127.00 Other Receivables 673.90 0.00 0.00 0.00 0.00 673.90 1160.01 Buildings And Structures 457,180.35 0.00 0.00 0.00 0.00 457,180.35 1162.00 Land 503,677.18 0.00 0.00 0.00 0.00 503,877.18 1163.02 Gmd&Site Improvements 11,850.14 0.00 0.00 0.00 0.00 11,850.14 1163.03 Furniture&Fixtures 31,342.46 0.00 0.00 0.00 0.00 31,342.46 1169.00 Accum Depreciation 92,276.57 CR 0.00 0.00 0.00 0.00 92,276.57 CR 1171.00 Estimated Revenues 394,000.00 0.00 0.00 394,000.00 0.00 394,000.00 1172.00 Revenue Collections 15.79 CR 0.00 1,705.07 0.00 1,720.86 1,720.86 CR Total Assets 1,865,386.15 1,705.07 1,705.07 424,943.64 32,643.64 1,865,386.15 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 30,922.78 30,922.78 0.00 2212.50 Loan Payable 214,509.10 CR 0.00 0.00 0.00 0.00 214,509.10 CR 2213.00 Security Deposit Payable 28,050.00 CR 0.00 0.00 0.00 0.00 28,050.00 CR 2214.00 Other Payables 0.00 0.00 0.00 29,222.78 29,222.78 0.00 2241.00 Appropriation 404,549.50 CR 0.00 0.00 0.00 404,549.50 404,549.50 CR 2242.00 Expenditures 1,700.00 0.00 0.00 12,249.50 10,549.50 1,700.00 2244.00 Res For Encumbrances 19,821.10 CR 19,821.10 0.00 30,370.60 19,821.10 0.00 Page:38 trialbal.rpt GIL Trial Balance Report Page:39 7126/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6130/2019 158 Out!Ekahi Housing Fund �{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.12 Unearned Rental 1,118.00 CR 0.00 0.00 0.00 0.00 1,118.00 CR 2283.00 Retained Earnings 641,112.37 CR 0.00 0.00 0.00 0.00 641,112.37 CR 2283.05 Retained Earn-Equip Res 655.00 CR 0.00 0.00 0.00 0.00 655.00 CR 2283.10 Ret Eam-Desig Future Yr 32,625.00 CR 0.00 0.00 0.00 0.00 32,625.00 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 19,821.10 0.00 19,821.10 19,821.10 19,821.10 0.00 Total Liabilities 1,865,386.15 CR 19,821.10 19,821.10 122,586.76 514,886.76 1,865,386.15 CR Assets 1,865,386.15 1,705.07 1,705.07 424,943.64 32,643,64 1,865,386.15 Liabilities and Fund Balance 1,865,386.15 CR 19,821.10 19,821.10 122,586.76 514,886.76 1,865,386.15 CR Total Ouli Ekahi Housing Fund 0.00 21,526.17 21,526.17 547,530.40 547,530.40 0.00 Page:39 trialbal.rpt GIL Trial Balance Report Page:40 7/2612019 10:38:36AM COUNTY OF HAWAII 61112019 through 6130/2019 200 Shippers Wharf Trust Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 803,936.77 11,609.89 18,102.15 12,715.93 107,470.07 797,644.51 1172.00 Revenues 906.04 CR 13,052.09 169.01 13,052.09 1,075.05 11,977.04 1190.00 Investments 1,606,656.48 0.00 11,640.88 0.00 11,640.88 1,595,015.60 Total Assets 2,409,687.21 24,861.98 29,912.04 25,768.02 120,186.00 2,404,637.15 Liabilities 2201.00 Vouchers Payable 0.00 5,050.06 5,050.06 94,417.98 94,417.98 0.00 2242.00 Expenditures 89,367.92 5,050.06 0.00 94,417.98 0.00 94,417.98 'l 2271.00 Fund Balance 2,499,055.13 CR 0.00 0.00 0.00 0.00 2,499,055.13 CR Total Liabilities 2,409,687.21 CR 10,100.12 5,050.06 188,835.96 94,417.98 2,404,637.15 CR Assets 2,409,687.21 24,661.98 29,912.04 25,768.02 120,186.00 2,404,637.15 Liabilities and Fund Balance 2,409,687.21 CR 10,100.12 5,050.06 188,835.96 94,417.98 2,404,637.15 CR Total Shippers Wharf Trust Fund 0.00 34,962.10 34,962.10 214,603.98 214,603.98 0.00 Page:40 i trialbal.rpt GIL Trial Balance Report Page:41 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 206 Organ&Tissue Educ Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,114.00 949.00 62.00 6,248.00 5,639.00 2,001.00 Total Assets 1,114.00 949.00 62.00 6,248.00 5,639.00 2,001.00 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 5,569.00 5,569.00 0.00 2206.00 Due To State Of HI 1,114.00 CR 62.00 949.00 5,639.00 6,248.00 2,001.00 CR Total Liabilities 1,114.00 CR 62.00 949.00 11,208.00 11,817.00 2,001.00 CR Assets 1,114.00 949.00 62.00 6,248.00 5,639.00 2,001.00 Liabilities and Fund Balance 1,114.00 CR 62.00 949.00 11,208.00 11,817.00 2,001.00 CR Total Organ&Tissue Educ Fund 0.00 1,011.00 1,011.00 17,456.00 17,456.00 0.00 Page:41 trialbal.rpt GIL Trial Balance Report Page:42 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6130/2019 210 Non-Profit Plate Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 10,010.00 9,150.00 580.00 79,535.00 74,730.00 18,580.00 Total Assets 10,010.00 9,150.00 580.00 79,535.00 74,730.00 18,580.00 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 83,605.00 83,605.00 0.00 2207.00 Due To Other Funds 0.00 0.00 160.00 0.00 160.00 160.00 CR 2214.30 Due To Non-Profit Agencies 10,010.00 CR 580.00 8,990.00 74,730.00 79,375.00 18,420.00 CR Total Liabilities 10,010.00 CR 580.00 9,150.00 158,335.00 163,140.00 18,580.00 CR Assets 10,010.00 9,150.00 580.00 79,535.00 74,730.00 18,580.00 Liabilities and Fund Balance 10,010.00 CR 580.00 9,150.00 158,335.00 163,140.00 18,580.00 CR Total Non-Profit Plate Fund 0.00 9,730.00 9,730.00 237,870.00 237,870.00 0.00 Page:42 trialbal.rpt GIL Trial Balance Report Page:43 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 613 012 01 9 �y 216 Lapsed Warrants Fund d{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 345,993.02 67.80 0.00 12,660.12 1,000.63 346,060.82 1130.01 Due From Other Funds 0.00 17,784.83 0.00 17,784.83 12,592.33 17,784.83 Total Assets 345,993.02 17,852.63 0.00 30,444.95 13,592.96 363,845.65 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 1,000.63 1,000.63 0.00 2214.25 Lapsed Warrants Payable 47,165.48 CR 12,164.31 17,852.63 13,164.95 17,952.63 52,853.80 CR 2271.00 Fund Balance 298,827.54 CR 0.00 12,164.31 100.00 12,164.31 310,991.85 CR Total Liabilities 345,993.02 CR 12,164.31 30,016.94 14,265.58 31,117.57 363,845.65 CR Assets 345,993.02 17,852.63 0.00 30,444.95 13,592.96 363,845.65 Liabilities and Fund Balance 345,993.02 CR 12,164.31 30,016.94 14,265.58 31,117.57 363,845.65 CR Total Lapsed Warrants Fund 0.00 30,016.94 30,016.94 44,710.53 44,710.53 0.00 l 77�II I m Page:43 trialbal.rpt GIL Trial Balance Report Page:44 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 613 012 01 9 220 Payroll Clearance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 8,152,020.92 CR 33,140,151.09 24,433,859.58 327,357,237.40 327,393,460.84 554,270.59 1127.00 Other Receivables 320.04 706.40 0.00 3,965.68 3,965.66 1,026.44 1127.45 Taxes Receivable 4,091.80 0.00 1,912.83 0.00 1,912.83 2,178.97 1130.01 Due From Other Funds 0.00 0.00 0.00 1,652.53 4,361.72 0.00 1130.10 Due from Other Funds-Health Benefits 735,752.21 1,468,547.19 2,204,299.40 18,914,808.69 18,914,808.69 0.00 1130.15 Due fr Olh Funds-Employer FICA 345,350.54 678,075.26 1,023,425.80 8,932,008.28 8,932,008.26 0.00 1130.17 Due fr Olh Funds-Retiremt Ben 1,713,517.43 3,426,076.06 5,139,593.49 45,339,410.53 45,339,410.53 0.00 1130.20 Due fr Other Funds-Sal&Wages 7,697,993.15 17,067,622.01 24,765,615.16 235,727,038.36 235,727,038.37 0.00 Total Assets 2,345,004.25 55,781,178.01 57,568,706.26 636,276,121.47 636,316,966.94 557,476.00 Liabilities 2201.00 Vouchers Payable 0.00 5,997,168.32 5,998,483.51 144,403,137.59 144,404,452.78 1,315.19 CR 2207.00 Due To Other Funds 0.00 0.00 1,223.74 3,490.55 2,195.81 1,223.74 CR 2209.20 Ret/Hlth Ben&Employee Ded Pay 57,279.93 CR 4,157,453.81 4,182,755.49 100,321,225.73 100,331,078.24 82,581.61 CR 2209.25 Fed/FICA Taxes Payable 1,389,886.83 CR 4,153,877.40 2,774,209.76 66,330,890.86 66,326,227.40 10,219.19 CR ', 2209.30 State Taxes Payable 897,837.49 CR 1,365,392.62 929,691.40 31,215,750.44 31,169,695.47 462,136.27 CR '.. 2209.35 Salaries&Wages Payable 0.00 6,781,333.76 6,781,333.76 151,134,604.39 151,134,604.39 0.00 Total Liabilities 2,345,004.25 CR 22.455,225.91 20,667,697.66 493,409,099.56 493,368,254.09 557,476.00 CR Assets 2,345,004.25 55,781,178.01 57,568,706.26 636,276,121.47 636,316.966.94 557,476.00 Liabilities and Fund Balance 2,345,004.25 CR 22,455,225.91 20,667,697.66 493,409,099.56 493,368,254.09 557,476.00 CR Total Payroll Clearance Fund 0.00 78,236,403.92 78,236,403.92 1,129,685,221.03 1,129,685,221.03 0.00 Page:44 trialbal.rpt GIL Trial Balance Report Page:45 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/3012019 225 Geothermal Asset Fund �{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,122,158.90 8,354.86 0.00 75,112.32 319,063.25 2,130,513.78 1171.00 Estimated Revenues 50,000.00 0.00 0.00 50,000.00 0.00 50,000.00 1172.00 Revenue Collections 66,757.44 CR 0.00 8,354.88 0.00 75,112.32 75,112.32 CR Total Assets 2,105,401.46 8,354.88 8,354.88 125,112.32 394,175.57 2,105,401.46 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 319,063.25 319,063.25 0.00 2241.00 Appropriation 2,047,360.06 CR 0.00 0.00 0.00 2,047,360.06 2,047,360.06 CR 2242.00 Expenditures 319,063.25 0.00 0.00 2,316,423.31 1,997,360.06 319,063.25 2244.00 Res For Encumbrances 337,415.75 CR 0.00 0.00 3,657,304.37 1,997,360.06 337,415.75 CR 2271.00 Fund Balance 377,104.65 CR 0.00 0.00 0.00 0.00 377,104.65 CR 2403.00 Encumbrances 337,415.75 0.00 0.00 1,997,360.06 1,659,944.31 337,415.75 Total Liabilities 2,105,401.46 CR 0.00 0.00 8,290,150.99 8,021,087.74 2,105,401.46 CR Assets 2,105,401.46 8,354.88 8,354.88 125,112.32 394,175.57 2,105,401.46 Liabilities and Fund Balance 2,105,401.46 CR 0.00 0.00 8,290,150.99 8,021,087.74 2,105,401.46 CR Total Geothermal Asset Fund - 0.00 8,354.88 8,354.88 8,415,263.31 8,415,263.31 0.00 Page:45 trialbal.rpt GIL Trial Balance Report Page:46 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6130/2019 230 Suspense Account Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 347,223.47 61,880.00 76,550.00 520,639.00 506,855.39 332,553.47 Total Assets 347,223.47 61,880.00 76,550.00 520,639.00 506,855.39 332,553.47 Liabilities 2201.00 Vouchers Payable 0.00 73,100.00 73,100.00 493,717.00 493,717.00 0.00 2204.01 Deposits Payable-Finance-Auctioneer Bond 4,000.00 CR 0.00 0.00 0.00 500.00 4,000.00 CR 2204.03 Deposits Payable-Finance-Driv Lic 78,800.00 CR 3,000.00 6,000.00 3,000.00 12,000.00 81,600.00 CR 2204.06 Deposits Payable-Finance-Accounts 12,213.11 CR 0.00 0.00 0.00 0.00 12,213.11 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 Mgml 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 Win! 4,070.80 CR 0.00 0.00 0.00 0.00 4,070.80 CR 2204.31 Deposits Payable-P&R-Admin Hilo 19,455.00 CR 12,425.00 7,925.00 79,675.00 80,325.00 14,955.00 CR 2204.32 Deposits Payable-P&R-Admin-Kona 32,610.00 CR 10,900.00 6,900.00 98,275.00 97,915.00 28,610.00 CR 2204.33 Deposits Payable-P&R-Panaewa 4,275.00 CR 0.00 550.00 1,150.00 2,175.00 4,825.00 CR 2204.36 Deposits Payable-P&R-Aquatics 2,800.00 CR 200.00 600.00 16,750.00 5,600.00 3,200.00 CR 2204.38 Deposits Payable-P&R-Hoolulu 54,750.00 CR 11,200.00 11,400.00 86,900.00 96,350.00 54,950.00 CR 2204.40 Deposits Payable-P&R-Recreation 56,270.00 CR 29,000.00 15,155.00 155,929.00 154,554.00 42,425.00 CR 2204.41 Deposits Payable-P&R-EAD 3,825.00 CR 2,250.00 2,475.00 12,120.00 13,695.00 4,050.00 CR 2204.42 Deposits Payable-P&R-GC Mult Purp Rm 6,000.00 CR 3,200.00 2,400.00 18,000.00 19,600.00 5,200.00 CR 2204.43 Deposits Payable-P&R-Mauna Kea Lodging 5,750.00 CR 4,500.00 2,750.00 28,000.00 31,750.00 4,000.00 CR 2205.01 Deposits Payable-RPT-Kuulei Springer 58,452.56 CR 0.00 0.00 1,106.39 0.00 58,452.56 CR 2207.00 Due To Other Funds 0.00 0.00 5,850.00 5,625.00 5,850.00 5,850.00 CR Page:46 triaibal.rpt GIL Trial Balance Report Page:47 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/3012019 230 Suspense Account Fund �f I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Liabilities 347,223.47 CR 149,775.00 135,105.00 1,000,247.39 1,014,031.00 332,553.47 CR Assets 347,223.47 61.880.00 76,550.00 520,639.00 506,855.39 332,553.47 Liabilities and Fund Balance 347,223.47 CR 149,775.00 135,105.00 1,000,247.39 1,014,031.00 332,553.47 CR Total Suspense Account Fund 0.00 211,655.00 211,655.00 1,520,686.39 1,520,886.39 0.00 Page:47 trialbal.rpt GIL Trial Balance Report Page:48 7/26/2019 10:38:36AM COUNTY OF HAWAII '3 61112019 through 6/30/2019 236 Self Insurance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,343,457.96 1,004,869.35 0.00 1,014,600.59 0.00 2,348,327.31 1172.00 Revenue Collections 9,731.24 CR 0.00 1,004,841.92 0.00 1,014,573.16 1,014,573.16 CR Total Assets 1,333,726.72 1,004,869.35 1,004.841.92 1,014,600.59 1,014,573.16 1.333,754.15 Liabilities 2242.00 Expenditures 0.00 0.00 27.43 0.00 27.43 27.43 CR 2271.00 Fund Balance 1,333,726.72 CR 0.00 0.00 0.00 0.00 1,333,726.72 CR Total Liabilities 1,333,726.72 CR 0.00 27.43 0.00 27.43 1,333,754.15 CR Assets 1,333,726.72 1,004,869.35 1,004,841.92 1,014,600.59 1,014,573.16 1,333,754.15 Liabilities and Fund Balance 1,333,726.72 CR 0.00 27.43 0.00 27.43 1,333,754.15 CR Total Self Insurance Fund 0.00 1,004,869.35 1.004,869.35 1,014,600.59 1.014,600.59 0.00 i Page:48 i 9 trialbal.rpt GIL Trial Balance Report Page:49 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 236 Disaster&Emergency Fund �{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 3,323,663.99 19,654.29 262,366.84 309,083.94 2,561,872.49 3,080,951.44 1133.00 Fed Grants Receivable 781,980.38 0.00 0.00 0.00 0.00 781,980.36 1172.00 Revenue Collections 39,429.65 CR 0.00 19,65429 0.00 59,083.94 59,083.94 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 3,816,214.72 19,654.29 282,021.13 309,083.94 2,870,956.43 3,553,847.88 Liabilities 2207.00 Due To Other Funds 0.00 0.00 0.00 2,299,505.65 2,299,505.65 0.00 2242.00 Expenditures 2,299,505.65 262,366.84 0.00 2,561,872.49 0.00 2,561,872.49 2271.00 Fund Balance 6,115,720.37 CR 0.00 0.00 0.00 0.00 6,115,720.37 CR Total Liabilities 3,816,214.72 CR 262,366.84 0.00 4,861,378.14 2,299,505.65 3,553,847.88 CR Assets 3,816,214.72 19,654.29 282,021.13 309,083.94 2,870,956.43 3,553,847.88 Liabilities and Fund Balance 3,816,214.72 CR 262,366.84 0.00 4,861,378.14 2,299,505.65 3,553,847.88 CR Total Disaster&Emergency Fund 0.00 282,021.13 282,021.13 5,170,462.08 5,170,462.08 0.00 Page:49 trialbal.rpt G/L Trial Balance Report Page:50 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6130/2019 237 Public Access/Open Space Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 22,513,337.49 114,889.87 0.00 6,341,200.66 14,377.29 22,628,227.36 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 8,034.11 0.00 1172.00 Revenue Collections 20,310.13 CR 0.00 4,889.87 0.00 25,200.00 25,200.00 CR 1172.30 Operating Transfers-in 6,147,966.55 CR 0.00 110,000.00 0.00 6,257,966.55 6,257,966.55 CR Total Assets 16,345,060.81 114,889.87 114,889.87 6,341,200.66 6,305,577.95 16,345,060.81 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 14,377.29 14,377.29 0.00 2241.00 Appropriation 2,573,637.48 CR 0.00 0.00 0.00 2,573,637.48 2,573,637.48 CR I,I 2242.00 Expenditures 35,622.71 CR 0.00 0.00 2,588,014.77 2,623,637.48 35,622.71 CR 2244.00 Res For Encumbrances 2,573,637.48 CR 2,573,637.48 0.00 5,156,152.25 2,582,514.77 0.00 2271.00 Fund Balance 13,735,800.62 CR 0.00 0.00 0.00 0.00 13,735,800.62 CR 4 2403.00 Encumbrances 2,573,637.48 0.00 2,573,637.48 2,582,514.77 2,582,514.77 0.00 ' i y l Total Liabilities 16,345,060.81 CR 2,573,637.48 2,573,637.48 10,341,059.08 10,376,681.79 16,345,060.81 CR Assets 16,345,060.81 114,889.67 114,889.87 6,341,200.66 6,305,577.95 16,345,060.81 Liabilities and Fund Balance 16,345,060.81 CR 2,573,637.48 2,573,637.48 10,341,059.08 10,376,681.79 16,345,060.81 CR Total Public Access/Open Space Fund 0.00 2,688,527.35 2,686,527.35 16,682,259.74 16,682,259.74 0.00 Page:50 trialbal.rpt GIL Trial Balance Report Page:51 7126/2019 10:38:36AM COUNTY OF HAWAII 61112019 through 6130/2019 238 Budget Stabilization Fund �{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,857,982.76 19,618.30 0.00 308,777.27 0.00 6,877,601.06 1172.00 Revenue Collections 39,158.97 CR 0.00 19,618.30 0.00 58,777.27 58,777.27 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 6,568,823.79 19,618.30 19,618.30 308,777.27 308,777.27 6,568,823.79 Liabilities 2271.00 Fund Balance 6,568,823.79 CR 0.00 0.00 0.00 0.00 6,568,823.79 CR Total Liabilities 6,568,823.79 CR 0.00 0.00 0.00 0.00 6,568,823.79 CR Assets 6,568,823.79 19,618.30 19,618.30 308,777.27 308,777.27 6,568,823.79 Liabilities and Fund Balance 6,568,823.79 CR 0.00 0.00 0.00 0.00 6,568,823.79 CR Total Budget Stabilization Fund 0.00 19,618.30 19,618.30 308,777.27 308,777.27 0.00 Page:51 trialbal.rpt GIL Trial Balance Report Page:52 7/26/2019 10:38:36AM COUNTY OF HAWAII , 6/1/2019 through 6/3012019 1111 239 Public Access/Open Sp Maint Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 3,203,499.66 698.86 1,057.30 781,271.38 176,338.04 3,203,141.22 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 9,004.27 0.00 1172.00 Revenue Collections 3,072.44 CR 0.00 698.86 0.00 3,771.30 3,771.30 CR 1172.30 Operating Transfers-In 768,495.81 CR 0.00 0.00 0.00 768,495.81 768,495.81 CR Total Assets 2,431,931.41 698.86 1,756.16 781,271.38 957,609.42 2,430,874.11 Liabilities 2201.00 Vouchers Payable 0.00 1,057.30 1,057.30 176,338.04 176,338.04 0.00 2241.00 Appropriation 61,568.36 CR 0.00 0.00 0.00 61,568.36 61,568.36 CR 2242.00 Expenditures 175,280.74 1,057.30 0.00 237,906.40 61,568.36 176,338.04 2244.00 Res For Encumbrances 191,963.18 CR 50,182.34 0.00 287,362.17 367,574.65 141,780.84 CR 2271.00 Fund Balance 2,545,643.79 CR 0.00 0.00 0.00 0.00 2,545,643.79 CR 2403.00 Encumbrances 191,963.18 0.00 50,182.34 367,574.65 225,793.81 141,780.84 Ij Total Liabilities 2,431,931.41 CR 52,296.94 51,239.64 1,069,181.26 892,843.22 2,430,874.11 CR i Assets 2,431,931.41 698.86 1,756.16 781,271.38 957,609.42 2,430,874.11 Liabilities and Fund Balance 2,431,931.41 CR 52,296.94 51,239.64 1,069,181.26 892,843.22 2,430,874.11 CR Total Public AccessfOpen Sp Maint Fund 0.00 52,995.80 52,995.80 1,850,452.64 1,850,452.64 0.00 1 I I Page:52 trialbal.rpt GIL Trial Balance Report Page:53 7126/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 240 Interest Fund �{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 3,681,271.22 25,444.92 3,594.56 20,756,243.58 19,873,272.43 3,703,121.58 1172.00 Revenue Collections 383,421.66 CR 0.00 25,444.92 0.00 408,866.58 408,866.58 CR 1172.30 Operating Transfers-In 20,347,377.00 CR 0.00 0.00 0.00 20,347,377.00 20,347,377.00 CR Total Assets 17,049,527.44 CR 25,444.92 29,039.48 20,756,243.58 40,629,516.01 17,053,122.00 CR Liabilities 2201.00 Vouchers Payable 0.00 3,594.56 3,594.56 264,504.04 264,504.04 0.00 2212.00 Interest Payable 63,198.58 CR 0.00 0.00 0.00 0.00 63,198.58 CR 2242.00 Expenditures 19,869,677.87 3,594.56 0.00 19,873,272.43 0.00 19,873,272.43 2271.00 Fund Balance 2,756,951.85 CR 0.00 0.00 0.00 0.00 2,756,951.85 CR Total Liabilities 17,049,527.44 7,189.12 3,594.56 20,137,776.47 264,504.04 17,053,122.00 Assets 17,049,527.44 CR 25,444.92 29,039.48 20,756,243.58 40,629,516.01 17,053,122.00 CR Liabilities and Fund Balance 17,049,527.44 7,189.12 3,594.56 20,137,776.47 264,504.04 17,053,122.00 Total Interest Fund 0.00 32,634.04 32,634.04 40,894,020.05 40,894,020.05 0.00 Page:53 trialbal.rpt GIL Trial Balance Report Page:54 7126/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 613012019 j 250 Serial Bond Redemp.Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets f1 1101.01 Cash 29,748,364.34 0.00 0.00 32,062,125.21 29,933,918.40 29,748,364.34 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 3,204,372.21 0.00 ' 1172.30 Operating Transfers-In 28,857,753.00 CR 0.00 0.00 0.00 28,857,753.00 28,857,753.00 CR Total Assets 890,611.34 0.00 0.00 32,062,125.21 61,996,043.61 890,611.34 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 2,366,770.78 2,366,770.78 0.00 2231.00 Bonds Payable 185,000.00 CR 0.00 0.00 0.00 0.00 185,000.00 CR 2242.00 Expenditures 29,933,918.40 0.00 0.00 29,933,918.40 0.00 29,933,918.40 2271.00 Fund Balance 27,435,157.53 CR 0.00 0.00 0.00 0.00 27,435,157.53 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 890,611.34 CR 0.00 0.00 32,300,689.18 2,366,770.78 890,611.34 CR Assets 890,611.34 0.00 0.00 32,062,12521 61,996,043.61 890,611.34 Liabilities and Fund Balance 890,611.34 CR 0.00 0.00 32,300,689.18 2,366,770.78 890,611.34 CR Total Serial Bond Redemp.Fund 0.00 0.00 0.00 64,362,814.39 64,362,814.39 0.00 Page:54 trialbal.rpt GIL Trial Balance Report Page:55 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 6/30/2019 O 285 BID 1-Kailua Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,771.63 6,294.06 10,121.82 823,343.10 822,700.10 943.87 1120.85 BID 1-Kailua Assessment Receivable 5,476.26 1,131.39 585.61 825,384.34 825,062.43 6,022.04 1130.01 Due From Other Funds 5,721.11 0.00 5,721.11 7,557.64 7,557.64 0.00 1172.00 Revenue Collections 821,746.27 CR 558.45 1,131.38 2,618.81 824,938.01 822,319.20 CR Total Assets 805,777.27 CR 7,983.90 17,559.92 1,658,903.89 2,480,258.18 815,353.29 CR Liabilities 2201.00 Vouchers Payable 0.00 10,121.82 10,121.82 821,612.45 821,612.45 0.00 2203.13 Due to KVBID 0.00 0.00 0.00 237.10 0.00 0.00 2207.00 Due to Other Funds 0.00 0.00 0.02 1,662.63 1,662.65 0.02 CR 2227.85 BID 1-Kailua Overpmis/Refunds Payable 0.00 0.00 0.00 109.24 45.47 0.00 2242.00 Expenditures 811,253.53 10,121.82 0.00 821,612.45 237.10 821,375.35 2248.85 BID 1-Kailua Deferred Revenue 5,476.26 CR 0.00 545.78 821,305.58 821,627.49 6,022.04 CR Total Liabilities 805,777.27 20,243.64 10,667.62 2,466,539.45 1,645,185.16 815,353.29 Assets 805,777.27 CR 7,983.90 17,559.92 1,658,903.89 2,480,258.18 815,353.29 CR Liabilities and Fund Balance 805,777.27 20,243.64 10,667.62 2,466,539.45 1,645,185.16 815,353.29 Total BID 1-Kailua 0.00 28,227.54 28,227.54 4,125,443.34 4,125,443.34 0.00 Page:55 i trialbal.rpt GIL Trial Balance Report Page:56 7/26/2019 10:38:36AM COUNTY OF HAWAII 611/2019 through 6/30/2019 290 Park Dedication Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 90,561.94 329.57 0.00 988.19 0.00 90,891.51 1172.00 Revenue Collections 658.62 CR 0.00 329.57 0.00 988.19 988.19 CR Total Assets 89,903.32 329.57 329.57 988.19 988.19 89,903.32 Liabilities 2271.00 Fund Balance 89,903.32 CR 0.00 0.00 0.00 0.00 89,903.32 CR Total Liabilities 89,903.32 CR 0.00 0.00 0.00 0.00 89,903.32 CR Assets 89,903.32 329.57 329.57 988.19 988.19 89,903.32 Liabilities and Fund Balance 89,903.32 CR 0.00 0.00 0.00 0.00 89,903,32 CR Total Park Dedication Fund 0.00 329.57 329.57 988.19 988.19 0.00 Page:56 4 trialbal.rpt GIL Trial Balance Report Page:57 7126/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 6/30/2019 295 State Weight Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,528,478.61 2,881,930.57 2,634,493.67 25,338,869.76 25,705,475.58 1,775,915.51 Total Assets 1,528,478.61 2,881,930.57 2,634,493.67 25,338,869.76 25,705,475.58 1,775,915.51 Liabilities 2201.00 Vouchers Payable 0.00 2,437,554.49 2,437,554.49 25,454,626.50 25,454,626.50 0.00 2206.00 Due To Slate Of HI 1,498,892.61 CR 2,616,223.67 2,862,029.57 25,534,873.08 25,154,367.76 1,744,698.51 CR 2206.20 Legal Presence Fee 133.00 CR 200.00 215.00 2,535.00 2,500.00 148.00 CR 2206.30 Stale ID Collections 29,453.00 CR 16,070.00 19,678.00 167,977.00 181,994.00 31,061.00 CR 2207.00 Due to Other Funds 0.00 0.00 8.00 90.50 8.00 8.00 CR Total Liabilities 1,528,478.61 CR 5,072,048.16 5,319,485.06 51,160,102.08 50,793,496.26 1,775,915.51 CR Assets 1,528,478.61 2,881,930.57 2,634,493.67 25,338,869.76 25,705,475.58 1,775,915.51 Liabilities and Fund Balance 1,528,478.61 CR 5,072,048.16 5,319,485.06 51,160,102.08 50,793,496.26 1,775,915.51 CR Total State Weight Tax Fund 0.00 7,953,978.73 7,953,978.73 76,498,971.84 76,498,971.84 0.00 Page:57 trialbal.rpt GIL Trial Balance Report Page:68 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/1/2019 through 613012019 400 General Fixed Asset Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1162.00 Land 97,775,553.83 0.00 0.00 0.00 0.00 97,775,553.83 1163.00 Buildings&Improvements 1,055,454,982.15 0.00 0.00 0.00 0.00 1,055,454,982.15 1164.00 Machinery&Equipment 159,713,739.39 0.00 0.00 0.00 0.00 159,713,739.39 1166.00 Intangible Asset 6,608,305.15 0.00 0.00 0.00 0.00 6,608,305.15 Total Assets 1,319,552,580.52 0.00 0.00 0.00 0.00 1,319,552,580.52 Liabilities 2272.00 Invest-Gen Fixed Assets 1,319,552,580.52 CR 0.00 0.00 0.00 000 1,319,552,580.52 CR Total Liabilities 1,319,552,580.52 CR 0.00 0.00 0.00 0.00 1,319,552,580.52 CR Assets 1,319,552,580.52 0.00 0.00 0.00 0.00 1,319,552,580.52 Liabilities and Fund Balance 1,319,552,580.52 CR 0.00 0.00 0.00 0.00 1,319,552,580.52 CR Total General Fixed Asset 0.00 0.00 0.00 0.00 0.00 0.00 Page:58 4 trialbal.rpt GIL Trial Balance Report Page:59 7/26/2019 10:38:36AM COUNTY OF HAWAII 6/112019 through 613012019 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 29,898,499.00 0.00 0.00 0.00 0.00 29,898,499.00 1182.00 Amt To Be Prov Future Yr 441,196,983.00 0.00 0.00 0.00 0.00 441,196,983.00 Total Assets 471,095,482.00 0.00 0.00 0.00 0.00 471,095,482.00 Liabilities 2231.67 SRF Loans Payable 35,647,870.00 CR 0.00 0.00 0.00 0.00 35,647,870.00 CR 2231.78 Gen Oblig Bonds 04 D 207,117.00 CR 0.00 0.00 0.00 0.00 207,117.00 CR 2231.81 Gen Oblig Bonds 07A 3,595,000.00 CR 0.00 0.00 0.00 0.00 3,595,000.00 CR 2231.82 Gen Oblig Bonds 08A 2,395,000.00 CR 0.00 0.00 0.00 0.00 2,395,000.00 CR 2231.83 Pub lmpr Bond 2008A 126,914.00 CR 0.00 0.00 0.00 0.00 126,914.00 CR 2231.85 Gen Oblig Bonds 10A,B 23,955,000.00 CR 0.00 0.00 0.00 0.00 23,955,000.00 CR 2231.86 Gen Oblig Bonds 13A,B,C 34,595,000.00 CR 0.00 0.00 0.00 0.00 34,595,000.00 CR 2231.87 Pub Impr Bond 13 A 1,103,581.00 CR 0.00 0.00 0.00 0.00 1,103,581.00 CR 2231.88 2016 A,B,C,D,E,F 230,260,000.00 CR 0.00 0.00 0.00 0.00 230,260,000.00 CR 2231.89 2017 A,B,C,D,E 139,210,000.00 CR 0.00 0.00 0.00 0.00 139,210,000.00 CR Total Liabilities 471,095,482.00 CR 0.00 0.00 0.00 0.00 471,095,482.00 CR Assets 471,095,482.00 0.00 0.00 0.00 0.00 471,095,482.00 Liabilities and Fund Balance 471,095,482.00 CR 0.00 0.00 0.00 0.00 471,095,482.00 CR Total General Long-Term Debt 0.00 0.00 0.00 0.00 0.00 0.00 Page:59 4; #i