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• OFFICE OF THE COUNTY CLERK HAWAII COUNTY BUILDING 25 AUPUtiI STREET • HILO.HAWAII 96720 Mr . Russell S . Kokubun, Council Chairman and Members of the Council Page 2 July 24, 1989 "An element of the definition of "appropriation" is that the money appropriated be out of the general revenues of the state. An "expenditure" is the expending, a laying out of money, disbursement , and is not the same as "appropriation" , the setting apart or assignment to a particular person or use. " A review of all four county charters provides the following regarding transfers within an agency or department . HAWAII COUNTY: "The mayor may at any time during the fiscal year transfer part or all of any unencumbered appropriation balance between classification of expenditures or programs within an agency or executive agency; and if at any time the mayor so requests in writing, the council, by resolution effective immediately upon adoption, may transfer , part or all of any unencumbered appropriation balance from one agency or executive agency to another. " MAUI COUNTY: "Upon written request of the mayor part or all of any unencumbered appropriation balance may be transferred within a department by resolution or from one department to another by ordinance. " CITY AND COUNTY OF HONOLULU: "The mayor may at anytime transfer an unencumbered appropriation balance or portion thereof within a division or between divisions in the same department, and a report of such transfers shall be made to the council . Transfers between departments shall be made only by the council by ordinance upon the recommendation of the mayor. " KAUAI COUNTY: "The mayor may at anytime transfer an unencumbered appropriation balance or portion thereof within a division or between divisions in the same department. Transfers between departments, boards or commissions shall be made only by the council by ordinance upon the recommendations of the mayor . " 465 .3