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COM 0073.007 2024-2026
C. Kimo Alameda, Ph.D. Mayor William V. Brilhante, Jr. Managing Director. Diane Nakagawa Director Malia A. Kekai Deputy Director County of Hawaii Finance Department 25 Aupuni Street, Suite 2103 • Hilo, Hawaii 96720 (808)961-8234 • Fax (808) 961-8569 C] C) C CD August 7, 2025 -n Dr. Holeka Goro Inaba, Council Chair 70 And Members of the Hawaii County Council J County of Hawaii 0- 25 Aupuni Street Hilo, Hawaii 96720 Dear Council Chair Inaba and Members of the County Council: SUBJECT: Monthly Budget Status Reports For the Months Ended February 25, 2025 and March 31, 2025 Pursuant to County Charter Section 6-6.3(h), the attached Monthly Budget Status Reports for the months ended March 31, 2025 and April 30, 2025 are submitted for your reference. Should you need further information, please contact Reid Sewake at (808) 961-8975 or re.id.sewake@hawaiicounty.gov. Sincerely, 0, 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. ib''I Ref. To: Hawaii County is an Equal Opportunity Employer and Provide#ef• nale— G- = 7 2025 O �I N O N N W 0 w Q O U w H z o F+ � Z O 0 U 0 a 3 [� N '-+ 00 N .--� N .•-� O m .-+ .-+ M .--..--+ N M M m .--� M m .-� CM m .--� fit M .--� ......... m .--. m .-•y m .--. M .--. m .--� v .•-� 'cM .--� 't'cT .--� c� .--� N I:zp .--. M ":v .--� M "t .--� to It .--� tf1 It .--� �O v .--. l� v .--� 0000 v .--. 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(�i .�°. .f0 a° +: CL CD °— °- v F v t°— F t°- !�- 040 c co Q p •� pco (n a- N r 0 W 0 Q coo 00 N cu 0- trlalbal.rpt 8/4/2025 8:42:15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Page:1 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 539,902,840.43 32,835,824.92 50,085,135.69 648,907,664.90 448,089,466.75 522,653.529.66 1101.02 Imprest 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 1106.01 Rpt Current Receivable 0.00 0.00 0.00 38,891.18 38,891.18 0.00 1106.05 RPT Litigated Claims Rec 19,260.77 0.00 0.00 19,260.77 19,260.77 19.260.77 1106.10 RPT Receivable 48,136,318.02 1,115,866.42 7,709,045.81 524,974.641.81 513,745,164.48 41.543,138.63 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 Accts-TAT 764,720.49 CR 0.00 0.00 0.00 0.00 764,720.49 CR 1115.10 AcctsRec- AutoDiv 5,866.40 2,330.79 3,118.62 19.282.17 19,313.38 5,078.57 1127.00 Other Receivables 3,600.00 0.00 0.00 138,150.87 185,948.36 3,600.00 1130.01 Due From Other Funds 255,254.69 11.924.92 23,154.39 77,840.62 2,182.807.33 244,025.22 1131.00 State Grants Receivable 6,707,662.35 0.00 0.04 0.00 6,478.555.17 6,707,662.31 1131.11 Due From DWS 42,111.95 0.00 0.00 0.00 268,430.00 42,111.95 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 6.00 2,318,000.00 1133.00 Fed Grants Receivable 71,968.994.81 123,438.48 2,233,451.06 406,770.92 32.257,963.45 69,858,982.23 1171.00 Estimated Revenues 696,300.025.59 1,774,481.65 0.00 698,074,507.24 0.00 698,074,507.24 1172.00 Revenue Collections 566,037,307.22 CR 17,358,648.58 46.502.805.98 55.588,619.93 650,770,084.55 595,181.464.62 CR Total Assets 819.034,115.20 53,222.515.76 106.556.711.59 1.928,245.630.41 1.654,055.885.42 765.699,919.37 Page:1 trlalbal.rpt 8/4/2026 8:42:15AM 010 General Fund Account Number GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 313112025 Beginning Balance Debits Credits YTD Debits YTD Credits Page: 2 Balance Liabilities 2201.00 Vouchers Payable 11,941.17 19,985,948.23 19.997,754.70 144,723,029.85 144.722,895.15 134.70 -. 2207.00 Due To Other Funds 280,969.78 CR 0.00 465.22 1,370,131.42 281,482.04 281,435.00 CR 2207.10 Due To Other Funds - Health Benefits 889,270.51 CR 1,785,186.90 1.790,558.68 16,094,080.32 16,988,722.61 894,642.29 CR 2207.15 Due To Other Funds - Employer FICA 368,661.61 CR 729,394.66 713,723.70 6,531,047.14 6,884.037.79 352,990.65 CR 2207.17 Due to Oth Fds-Retiremt Ben 2,474,927.39 CR 4,997,531.52 5,015,618.52 45,296,388.64 47,789.603.03 2,493,214.39 CR 2207.20 Due To Other Funds - Sal & Wages 5,329,819.47 CR 13,948,430.42 13,841,684.02 129,751,959.46 134,975.032.53 5,223.073.07 CR 2207.25 Due to Other Funds- Deductions 3,486,842.86 CR 7.083,274.18 6,931,823.94 63,074.330.32 66,409,722.94 3,335.392.62 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 Hith Ben & Employee Ded Payable 16,208.87 CR 0.00 0.00 337,186.77 353,395.64 16,208.87 CR 2214.00 Other Payables 14,526.56 CR 0.00' •0.00 393,841.01 32,525.33 14,526.56 CR 2214.01 Advance Pmts Received 2,701,904.68 CR 0.00 0.00 98.172.08 1,712,823.61 2,701,904.68 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 150.00 CR 0.00 4,550.00 50.00 4,750.00 4.700.00 CR 2229.02 RPT Excess Over Upset 8,585,472.19 CR 60,914.68 0.00 1,325,902.82 3.700,781.95 8,524,557.51 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 152,803.82 CR 5.207.00 41.00 14,007.00 157,995.82 147,637.62 CR 2229.07 RPT Overpmts/RefundsPayable 2,230.642.85CR 0.00 877,173.31 10,221,054.88 9,965,328.85 3.107,816.16 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 904.469.459.45 CR 2,405,696.94 4,180,378.59 10,152,111.50 916,396,052.60 906.243.941.10 CR 2242.00 Expenditures 400,577.331.57 52.149,646.00 3,056,442.41 696,941,636.87 247,271,101.71 449,670,535.16 2244.00 Res For Encumbrances 97,754,634.79 CR 8,570,261.51 4,585,299.31 443.103,669.36 328.703,908.09 93,769,672.59 CR 2248.05 Deferred Liquor Revenue 0.00 0.00 0.00 191,620.00 0.00 0.00 2248.10 RPT Deferred Revenue 48,155.578.79 CR 6,602,044.25 8,864.86 500,634,226.69 511,863,704.02 41,562,399.40 CR 2248.15 TAT Deferred Revenue 2,471,029.41 CR 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 Page: 2 i tdalbal.rpt GIL Trial Balance Report Page:3 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2026 through 3/31/2025 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.06 Fd Bal Res For Drug Enf 32,354.14 CR 0.00 0.00 0.00 0.00 32,354.14 CR 2271.19 Fund Bal 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 Inveslig 41.233.50 CR- 0.00 0.00 0.00 0.00 41.233.50 CR 2271.61 Fund Bal Res Liquor Ctd 1,490,750.82 CR 0.00 0.00 0.00 0.00 1,490.750.82 CR 2271.68 Fund Be[ 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 2278.07 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 2278.92 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 2278.93 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 97,754,634.79 4,585,299.31 8,570,261.51 325.418,666.37 231,648,993.78 93,769,672.59 Total Liabilities 819,034,115.20 CR 122,909.035.60 69.574.839.77 2.395,673.112.50 2,669,862.857.49 765,699,919.37 CR Assets 819,034,115.20 53,222,515.76 106,556.711.59 1,928,245,630.41 1,654,055,885.42 765.699,919.37 Liabilities and Fund Balance 819,034,115.20 CR 122,909,035.60 69.574.839.77 2.395,673.112.50 2,669.862.857.49 765.699.919.37 CR Total General Fund 0.00 176,131.551.36 176.131,551.36 4,323,918,742.91 4,323,918.742.91 0.00 Page: 3 trialbal.rpt GIL Trial Balance Report Page: 4 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 020 Highway Fund Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 46,565,790.36 2,928.016.60 7,069,521.75 38,837,852.47 40,182.459.56 42,424,285.21 1127.00 Other Receivables 0.00 0.00 0.00 0.00 1,837.804.80 0.00 1130.01 Due From Other Funds 480,485.91 122,420.31 0.00 491.892.39 549,616.91 602,906.22 1133.00 Fed Grants Receivable 570,142.48 0.00 0.00 0.00 64,206.09 570,142.48 1171.00 Estimated Revenues 59,487,175.00 1,000.000.00 0.00 60,487,175.00 0.00 60.487.175.00 1172.00 Revenue Collections 33,749,721.23 CR 2,418.96 3,043,476.02 1,915.455.67 38,706,233.96 36,790,778.29 CR Total Assets 73.353.872.52 4.052,855.87 10,112,997.77 101.732,375.53 81,340,321.32 67,293.730.62 Liabilities 2201.00 Vouchers Payable 0.00 1,276,185.69 1,276,185.69 16,866,229.50 16,866.229.50 0.00 2207.00 Due To Other Funds 0.00 0.00 0,00 1,053,409.53 1,908.23 0.00 2207.10 Due To Other Funds - Health Benefits 82.291.84 CR 164,583.68 164,335.54 1.468.814.95 1,550,858.65 82,043.70 CR 2207.15 Due To Other Funds - Employer FICA 51,592.98 CR 100,762.01 98,227.53 873,834.05 922,892.55 49,058.50 CR 2207.17 Due to Oth Fds-Retiremt Ben 177,872.58 CR 349,787.69 341.634.44 2,998,356.72 3,168,076.05 169.719.33 CR 2207.20 Due To Other Funds - Sal & Wages 477,891.07 CR 1,279,581.47 1,259.661.08 11,669,580.62 12,127,551.30 457,970.68 CR 2207.25 Due to Other Funds -Deductions 270,788.76 CR 542,102.49 526,456.02 4,794,984.03 5,050,126.32 255,142.29 CR 2209.20 Hlth Ben & Employee Ded Payable 0.00 0.00 0.00 8,756.20 8,756.20 0.00 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 249,000.00 1,249,000.00 330,180.32 72,135,788.75 71,805.608.43 CR 2242.00 Expenditures 33,043,914.82 7,313,070.04 299,430.87 54,655,012.26 14,597,458.27 40,057,553.99 2244.00 Res For Encumbrances 7,380,589.72 CR 506,649.88 3.216,372.89 19,054,875.74 17.826,755.04 10,090,312.73 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 Be] Desig Future Yr 9,422.677.00 CR 0.00 0.00 0.00 0.00 9,422,677.00 CR Page:4 M. 1� trialbal.rpt G1L Trial Balance Report Page: 5 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2026 through 3131/2025 020 Highway Fund +' Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 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 2403.00 Encumbrances 7,380,589.72 3,216,372.89, 506,649.88 17,826,594.72 7,736,281.99 10.090.312.73 Total Liabilities 73.353,872.52 CR 14,998,095.84 8.937,953.94 131,600,62B.64 151,992,682.85 67,293,730.62 CR Assets 73,353,872.52 4,052.855.87 10,112.997.77 101,732,375.53 81,340,321.32 67,293,730.62 Liabilities and Fund Balance 73.353,872.52 CR 14.998.095.84 8,937,953.94 131,600,628.64 151.992,682.85 67,293,730.62 CR Total Highway Fund 0.00 19,050,951.71 19.050.951.71 233,333,004.17 233,333,004.17 0.00 0 Page: 5 trialbal.rpt G/L Trial Balance Report Page: 6 8/412026 8:42:15AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 026 General Excise Tax Fund Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 73,261,590.13 30,140.47 3,608,350.83 54.861.114.91 32,417,377.53 69,683,379.77 1127.00 Other Receivables 0.00 0.00 0.00 25.045,618.34 50,091,236.68 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 30,386.73 93,439.87 0.00 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 29,454,916.69 CR 0.00 0.00 50,091,236.68 79,546,153.37 29,454,916.69 CR Total Assets 118.806.673.44 30,140.47 3,608,350.83 205.028.356.66 162,148,207.45 115,228.463.08 Liabilities 2201.00 Vouchers Payable 0.00 3,456,278.21 3.456,278.21 21,751,563.16 21,751,563.16 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 13,274.82 282.82 0.00 2207.10 Due To Other Funds - Health Benefits 4,898.97 CR 9,533.14 9,268.34 82,133.70 86.767.87 4.634.17 CR 2207.15 Due To Other Funds - Employer FICA 4,048.17 CR 7,797.75 7,655.69 82,404.28 86,310.39 3,906.11 CR 2207.17 Due to Other Funds - Retiremt Ben 10,988.50 CR 21,682.03 21,331.55 219,356.46 229,994.48 10,638.02 CR 2207.20 Due To Other Funds - Sal & Wages 35,816.52 CR 87,750.82 87,189.36 992.994.48 1,028,249.54 35,255.06 CR 2207.25 Due to Other Funds - Deductions 20,006.27 CR 39,559.43 38,746.03 423,841.52 443,034.39 19,192.87 CR 2209.20 Hlth Ben & Employee Ded Payable 0.00 0.00 0.00 52.60 52.60 0.00 2241.00 Appropriation 87,186,824.27 CR 0.00 0.00 344,000.00 87,530,824.27 87,186.824.27 CR 2242.00 Expenditures 28,604,406.86 3,621,068.23 44,990.07 45,549,269.51 13,368,784.49 32,180,485.02 2244.00 Res For Encumbrances 14,904,639.78 CR 811,804.08 17,550.00 21,677,534.78 23,601,096.21 14,110.385.70 CR 2271.00 Fund Balance 50,148,497.60 CR 0.00 0.00 0.00 0.00 50,148,497.60 CR 2271.19 Fund Be[ Desig Future Yr 10,000.000.00 CR 0.00 0.00 0.00 0.00 10,000,000.00 CR 2403.00 Encumbrances 14.904,639.78 17.550.00 811,604.08 23,276,096.21 9,165,710.51 14,110,385.70 Total Liabilities 118,806,673.44 CR 8,073,023.69 4,494,813.33 114,412,521.52 157,292,670.73 115,228.463.08 CR Page: 6 trialbal.rpt GIL Trial Balance Report Page: 7 8/4/2026 8:42:16AM COUNTY OF HAWAII 311/2025 through 3/31/2025 O Assets 118,806.673.44 30.140.47 3,608,350.83 205,028,356.66 162,148,207.45 115.228,463.08 M Liabilities and Fund Balance 118.806.673.44 CR 8,073,023.69 4,494,813.33 114,412.521.52 157.292,670.73 115,228,463.08 CR '..I Total General Excise Tax Fund 0.00 8,103,164.16 8,103,164.16 319,440,878.18 319.440,878.18 0.00 trialbal.rpt 8/4/2025 8:42.15AM 030 Sewer Fund Account Number Assets 1101.01 Cash 1101.02 Imprest Fund 1115.70 Sewer Charges Receivable 1115.78 Allow For Doubtful Accts 1130.01 Due From Other Funds 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 2214.01 Advance Pints Received 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2248.70 Sewer Deferred Revenue 2271.00 Fund Balance rage: r GIL Trial Balance Report Page: 8 COUNTY OF HAWAII 3/1/2026 through 3/31/2025 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 22,179,116.34 1,771,826.73 400.00 0.00 2,067,739.11 1,436,308.17 1,026,221.70 CR 0.00 0.00 0.00 281,144.65 0.00 26.919.005.00 0.00 11,160,081.52 CR 60,106.19 39,261,101.88 3,268,241.09 0.00 1.070,735.68 0.00 0.00 22,410.92 CR 44,821.84 16.144.83 CR 33,576.91 46.636.64 CR 95,927.86 140,104.91 CR 384,885.05 79,026.96 CR 170.014.99 125,654.65 CR 0.00 32,264,359.57 CR 0.00 10.051,250.94 1,836.034.04 4,660.999.87 CR 636,018.13 1,115,443.27 CR 1,679,402.92 6,690.749.78 CR 0.00 1,926,317.54 14,264,753.24 0.00 0.00 1,731,925.15 12,914.099.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26,919,005.00 1, 674, 614.71 589, 385.10 5,332.857.40 54,687.242.35 1,070,735.68 5,792.110.29 0.00 910,023.29 45,072.04 394.500.90 33,675.74 285,305.64 95,356.91 835,076.59 385,905.87 3,330,391.76 170,676.23 1,476, 502.49 0.00 0.00 0.00 156,460.00 92,081.06 18, 04 3,177.62 90,146.81 7,595,979.98 1,357,279.45 14.365,646.26 0.00 0.00 13,655,963.45 22,024.625.53 0.00 400.00 14.842, 937.73 1,772,122.13 0.00 1,026,221.70 CR 184,892.43 0.00 0.00 281,144.65 0.00 26,919,005.00 13,363,975.14 12,774.590.04 CR 42.047,768.75 37,196,485.57 5,792,110.29 0.00 1,330.76 0.00 417,162.02 22,661.12 CR 301,549.30 16,243.66 CR 881,142.28 46,065.69 CR 3,471,517.49 141,125.73 CR 1,556,190.69 79,688,20 CR 0.00 125,654.65 CR 32,420,819.57 32.264,359.57 CR 6,247, 973.70 11,795.203.92 6,365,753.96 4,115,128.55 CR 12,484,226.91 793,319.80 CR 0.00 6,690,749.78 CR Page: 8 i trialbal.rpt GIL Trial Balance Report Page: 9 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 �.,.� 030 Sewer Fund Beginning 1..,i Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.19 Fund Be] Desig Future Yr 4.232,169.00 CR 0.00 0.00 0.00 0.00 4.232,169.00 CR 2271.21 Fund Be] Desig Eqpt Rep] 4,579,252.29 CR 0.00 0.00 0.00 0.00 4.579.252.29 CR 2273.00 Fdbal Desig ImprestlPC 400.00 CR 0.00 0.00 0.00 0.00 400.00 CR 2403.00 Encumbrances 4,660,999.87 90,146.81 636,018.13 6,334.293.96 2,219,165.41 4,115,128.55 Total Liabilities 39,261,101.88 CR 6,041,56423 3.976.947.92 59,519.468.78 72.158.942.38 37,196,485.57 CR Assets 39,261.101.88 3,268.241.09 5.332.857.40 54,687,242.35 42,047,768.75 37,196,485.57 Liabilities and Fund Balance 39,261,101.88 CR 6.041,564.23 3,976.947.92 59,519,468.78 72,158,942.3E 37,196,485.57 CR Total Sewer Fund 0.00 9.309.805.32 9,309.805.32 114,206,711.13 114,206.711.13 0.00 Page: 9 trialbal.rpt GIL Trial Balance Report Page:10 8/4/2026 8:42:16AM COUNTY OF HAWAII 3/1/2026 through 313112026 035 ST Vacation Rental Enforcement Fund t Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1.152,034.12 35,250.00 72,210.10, 205,770.00 332,640.87 1,115,074.02 1171.00 Estimated Revenues 1.174.882.00 0.00 0.00 1,174.882.00 0.00 1,174,882.00 1172.00 Revenue Collections 164,020.00 CR 1,500.00 35,250.00 8,000.00 205.770.00 197,770.00 CR Total Assets 2,162.896.12 36,750.00 107,460.10 1,388,652.00 538,410.87 2.092.186.02 Liabilities 2201.00 Vouchers Payable 0.00 42,632.00 42,632.00 62,307.00 62,307.00 0.00 2207.10 Due To Other Funds - Health Benefits 2.046.97 CR 4,093.94 4,093.94 38,272.00 40,318.97 2,046.97 CR 2207.15 Due To Other Funds - Employer FICA 706.82 CR 1,424.15 1,40T.82 12,926.81 13,611.30 684.49 CR 2207.17 Due to Oth Fds-Retiremt Ben 2,255.16 CR 4,510.32 4,442.76 40,789.84 42,977.44 2,187.60 CR 2207.20 Due To Other Funds - Sal & Wages 6,028.67 CR 14.810.26 14,608.83 147,119.01 152,946.25 5,827.24 CR 2207.25 Due to Other Funds -Deductions 3,552.43 CR 7,098.38 7,007.91 65,015.14 68.477.10 3,461.96 CR 2241.00 Appropriation 1.193,768.32 CR 0.00 0.00 0.00 1.193.768.32 1.193,768.32 CR 2242.00 Expenditures 268.520.82 72,635.36 2,307.05 388,692.67 49,843.54 338,849.13 2244.00 Res For Encumbrances 44.593.32 CR 41,382.00 0.00 75.943.32 60,268.32 3,211.32 CR 2271.00 Fund Balance 395,676.57 CR 0.00 0.00 0.00 0.00 395,676.57 CR 2271.19 Fund Be] Desig Future Yr 827,382.00 CR 0.00 0.00 0.00 0.00 827,382.00 CR 2403.00 Encumbrances 44,593.32 0.00 41,382.00 60.268.32 57,057.00 3.211.32 Total Liabilities 2,162,896.12 CR 188.586.41 117,876.31 891,334.11 1,741,575.24 2,092,186.02 CR Page: 10 tdalbal.rpt 8/4/2025 8:42:16AM A7 Assets Liabilities and Fund Balance Total ST Vacation Rental Enforcement Fund trialbal.rpt 8/4/2025 8:42:15AM 040 Parking Meter Fund Account Number Assets 1101.01 Cash 1172.00 Revenue Collections Total Assets Liabilities 2271.00 Fund Balance Total Liabilities Assets Liabilities and Fund Balance Total Parking Meter Fund GIL Trial Balance Report COUNTY OF HAWAII 31112025 through 3/31/2025 2,162.896.12 36,750.00 107,460.10 1,388,652.00 2.162.896.12 CR 188,586.41 117,876.31 891,334.11 0.00 225,336.41 225,336.41 2,279,986.11 GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2026 Page:11 538,410.87 2,092.186.02 1,741,575.24 2,092.186.02 CR 2,279,986.11 0.00 Page:12 Beginning Balance Debits Credits t YTD Debits YTD Credits Balance 365,232.83 420.00 0.00 6,102.50 0.00 365,652.83 5,682.50 CR 0.00 420.00 0.00 6,102.50 6,102.50 CR 359.550.33 420.00 420.00 6,102.50 6,102.50 359,550.33 359,550.33 CR 0.00 0.00 0.00 0.00 359,550.33 CR 359.550.33 CR 0.00 0.00 0.00 0.00 359,550.33 CR 359,550.33 420.00 420.00 6,102.50 6,102.50 359,550.33 359.550.33 CR 0.00 0.00 0.00 0.00 359.550.33 CR 0.00 420.00 420.00 6,102.50 6,102.50 0.00 trialbal.rpt 8/4/2025 8:42:15AM GIL Trial Balance Repoli COUNTY OF HAWAII 31 112026 through 3/31/2026 `-' Page: 13 050 CemeteryFund .Mi. Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash •88,696.98 750.00 0.00 9,500.00 0.00 89,446.98 1171.00 Estimated Revenues 10,000.00 0.00 0.00 10,000.00 0.00 10.000.00 1172.00 Revenue Collections 8,750.00 CR 0.00 750.00 0.00 9.500.00 9,500.00 CR Total Assets 89,946.98 750.00 750.00 19,500.00 9,500.00 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 .7,170.02 CR 0.00 0.00 125.00 7,170.02 7,170.02 CR 2271.00 Fund Balance 79,821.98 CR 0.00 0.00 0.00 0.00 79,821.98 CR 2403.00 Encumbrances 7,170.02 0.00 0.00 7,170.02 0.00 7,170.02 Total Liabilities 89,946.98 CR 0.00 0.00 7,420.02 17,420.02 89.946.98 CR Assets 89,946.98 750.00 750.00 19,500.00 9,500.00 89,946.98 Liabilities and Fund Balance 89.946.98 CR 0.00 0.00 7.420.02 17.420.02 89,946.9B CR Total Cemetery Fund 0.00 750.00 750.00 26,920.02 26,920.02 0.00 Page: 13 trialbal.rpt GIL Trial Balance Report Page: 14 8/4/2026 8:42:16AM COUNTY OF HAWAII 3/1/2026 through 3/31/2025 060 Bikeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 413,765.99 3.960.00 0.00 39,118.32 35,973.32 417,725.99 1130.01 Due From Other Funds 0.00 0.00 0.00 993.32 993.32 0.00 1171.00 Estimated Revenues 209.000.00 0.00 0.00 209,000.00 0.00 209,000.00 1172.00 Revenue Collections 33,685.00 CR 0.00 3,960.00 480.00 38,125.00 37,645.00 CR Total Assets 589,080.99 3.960.00 3,960.00 249,591.64 75,091.64 589,080.99 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 34,530.00 34,530.00 0.00 2241.00 Appropriation 221.857.49 CR 0.00 0.00 0.00 221,857.49 221,857.49 CR 2242.00 Expenditures 34,500.00 0.00 0.00 47.357.49 12,857.49 34,500.00 2244.00 Res For Encumbrances 27.357.49 CR 0.00 0.00 47,357.49 61,857.49 27,357.49 CR 2271.00 Fund Balance 242.723.50 CR 0.00 0.00 0.00 0.00 242,723.50 CR 2271.19 Fund Be[ Desig Future Yr 159.000.00 CR 0.00 0.00 0.00 0.00 159,000.00 CR 2403.00 Encumbrances 27.357.49 0.00 0.00 61,857.49 34,500.00 27,357.49 Total Liabilities 589,080.99 CR 0.00 0.00 191,102.47 365,602.47 589.080.99 CR Assets 589,080.99 3,960.00 3,960.00 249,591.64 75,091.64 589.080.99 Liabilities and Fund Balance 589,080.99 CR 0.00 0.00 191.102.47 365.602.47 589,080.99 CR Total Bikeway Fund 0.00 3.960.00 3.960.00 440.694.11 440,694.11 0.00 Page: 14 trialbal.rpt GIL Trial Balance Report Page: 16 8/4/2026 8:42:15AM COUNTY OF HAWAII 3111202S through 3/31/2025 �{ 1..� 066 Wkforce Innov & Opport Act Fund Account Number Beginning Balance Assets 1101.01 Cash 53,645.98 CR 1127.00 Other Receivables 38,993.66 1130.01 Due From Other Funds 0.00 1133.00 Fed Grants Receivable 297,004.10 1171.00 Estimated Revenues 3,797,603.00 1172.00 Revenue Collections 529,208.33 CR Total Assets 3,550.746.45 Liabilities - 2201.00 Vouchers Payable 0.00 2207.00 Due To Other Funds 23,154.39 CR 2241.00 Appropriation 4,137,376.44 CR 2242.00 Expenditures 609,784.38 2244.00 Res For Encumbrances 995.949.17 CR 2403.00 Encumbrances 995.949.17 Total Liabilities 3.550,746.45 CR Assets 3,550.746.45 Liabilities and Fund Balance 3,550.746.45 CR Total Wkforce Innov & Opport Act Fund 0.00 trialbal.rpt 8/4/2026 8:42:16AM 070 Beautification Fund 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 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Beautification Fund Debits 115,017.29 0.00 0.00 0.00 0.00 0.00 115,01729 88,333.42 23,154.39 0.00 154,843.65 88,263.31 0.00 354.594.77 115,01729 354,594.77 469,612.06 GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Credits YTD Debits 177, 998.04 1,245, 561.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,797.603.00 115,017.29 601,235.66 293,015.33 5,644,400.19 88,333.42 671,800.72 0.00 63,450.33 0.00 0.00 0.00 1,104,437.72 0.00 1,958,836.84 88.263.31 2,526.749.26 176,596.73 6,325,274.87 293,015.33 5,644,400.19 176,596.73 6,325,274.87 469.612.06 11,969,675.06 YTD Credits Balance 804,960.22 116.626.73 CR 0.00 38,993.66 64.00 0.00 601,235.66 297,004.10 0.00 3,797,603.00 1,245,461.28 644,225.62 CR 2.651,721.16 3,372,748.41 671,800.72 0.00 23,154.39 0.00 4.137,376.44 4,137,376.44 CR 339,809.69 764,628.03 2,526,749.26 907,685.86 CR 1,619,063.40 907,685.86 9,317,953.90 3,372.748.41 CR 2,651,721.16 3,372,748.41 9,317,953.90 3,372,748.41 CR 11,969.675.06 0.00 Page: 15 Page:16 Beginning , Balance Debits Credits YTD Debits YTD Credits Balance 273,130.44 18,110.00 3,180.15 160,951.00 133,943.46 288.060.29 212,340.00 0.00 0.00 212,340.00 0.00 212,340.00 142,697.00 CR 29.00 18,110.00 173.00 160,951.00 160;778.00 CR 342,773.44 18,139.00 21,290.15 373,464.00 294.894.46 339,622.29 0.00 3,151.15 3,151.15 25,523.17 25,523.17 0.00 0.00 0.00 0.00 108.259.29 0.00 0.00 212,340.00 CR 0.00 0.00 0.00 212,340.00 212.340.00 CR 22,360.02 3,151.15 0.00 25,511.17 0.00 25.511.17 0.00 �0.00 0.00 3,106.83 3.106.83 0.00 152.793.46 CR 0.00 0.00 0.00 0.00 152,793.46 CR 0.00 0.00 0.00 3,106.83 3.106.83 0.00 342,773.44 CR 6,302.30 3,151.15 165,507.29 244,078.83 339,622.29 CR 342,773.44 18,139.00 21,290.15 373.464.00 294,894.46 339,622.29 342,773.44 CR 6.302.30 3,151.15 165.507.29 244,076.83 339,622.29 CR 0.00 24.441.30 24.441.30 538,971.29 538,971.29 0.00 trialbal.rpt GIL Trial Balance Report Page: 17 8/4/2025 8:42:15AM COUNTY OF HAWAII 3/1/2026 through 313112025 076 Vehicle Disposal Fund 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 2207.15 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 Bel Desig Future Yr 2403.00 Encumbrances Total Liabilities trialbal.rpt 8/4/2025 8:42:15AM Beginning Balance 9,946,846.69 4,608,184,00 1,781,730.31 CR 12,773,300.38 0.00 0.00 1,283.16 CR 459.38 CR 1,387.08 CR 4,018.23 CR 2.578.50 CR 5,571,788.13 CR 1,565,149.76 900,111.95 CR 6,801,751.66 CR 1,955,184.00 CR 900,111.95 12,773.300.38 CR Debits 218,331.25 0.00 348.00 218,679.25 239,116.79 0.00 2,566.32 905.74 2,783.76 11,220.56 5,113.74 0.00 261.801.77 17,791.87 0.00 0.00 0.00 541,300.55 GIL Trial Balance Report COUNTY OF HAWAII 3/1/2026 through 3/31/2025 Credits YTD Debits 259,619.42 2,009,421.21 0.00 4,608.184.00 218,331.25 2.077.00 477,950.67 6.619,682.21 239.116.79 1,278,545.97 0.00 78,214.55 2,566.32 33,775.98 895.42 10,842.14 2,778.96 33.719.56 11,123.76 120.958.79 5.075.71 72.346.68 0.00 54,000.00 2.680.30 2,819,363.74 0.00 1,111,857.36 0.00 0.00 0.00 0.00 17,791.87 1,030,573.31 282.029.13 6,644,198.08 Assets 12,773.300.38 218,679.25 477,950.67 6.619,682.21 Liabilities and Fund Balance 12,773.300.38 CR 541,300.55 282.029.13 6,644,198.08 Total Vehicle Disposal Fund 0.00 759,979.80 759.979.80 13,263,880.29 YTD Credits Balance 1,902,300.55 9,905,558.52 0.00 4,608,184.00 2,001.790.56 1,999,713.56 CR 3,904,091.11 12,514,028.96 1,278,545.97 0.00 316.48 0.00 35.059.14 1,283.16 CR 11,291.20 449.06 CR 35,101.84 1,382.28 CR 124.880.22 3,921.43 CR 74.887.15 2.540.47 CR 5,625,788.13 5,571,788.13 CR 995,092.51 1.824,271.23 11030;573.31 882,320.08 CR 0.00 6,801.751.66 CR 0.00 1,955,184.00 CR 148,253.23 882,320.08 9.359,789.18 12,514,028.96 CR ua:eiau Page,18 3,904,091.11 12,514.028.96 9.359.789.18 12.514,028.96 CR 13.263,880.29 0.00 trialbal.rpt GIL Trial Balance Report Page: 19 8/4/2025 8:42:15AM COUNTY OF HAWAII 3/1/2026 through 3131/2025 .� 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 142,332.43 CR 1,923,817.87 2,485,284.55 15,021.199.77 29,135,901.12 703,799.11 CR 1101.02 Imprest Fund 250.00 0.00 0.00 0.00 0.00 250.00 1115.40 Landfill Fees Receivable 2,089,672.34 1,307,057.89 1,425,250.83 13.663,752.33 14,178,673.86 1,971,479.40 1115.48 Allow For Doubtful Accts 97,335.33 CR 0.00 0.00 0.00 0.00 97,335.33 CR 1127.00 Other Receivables 0.00 0.00 0.00 0.00 917,509.93 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 171,867.91 0.00 1131.00 State Grants Receivable 1,232,261.27 0.00 160,000.00 0.00 160,000.00 1,072,261.27 1133.00 Fed Grants Receivable 1,577,787.14 0.00 0.00 0.00 0.00 1,577,787.14 1171.00 Estimated Revenues 53.022,862.00 0.00 0.00 53,022.862.00 0.00 53.022,862.00 1172.00 Revenue Collections 11,942.344.07 CR 160,000.00 1,923.088.25 1,078,920.11 14,784.352.43 13,705,432.32 CR Total Assets 45.740.820.92 3,390,875.76 5,993.623.63 82,786,734.21 59.348,305.25 43.138,073.05 Liabilities 2201.00 Vouchers Payable 0.00 1,333.207.68 1,333,207.68 17,499,749.29 17,499,749.29 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,074.782.83 32,037.54 0.00 2207.10 Due To Other Funds - Health Benefits 46,401.55 CR 92,554.96 91,147.50 864,675.37 909,669.46 44,994.09 CR 2207.15 Due To Other Funds - Employer FICA 27,678.22 CR 55,460.77 53,710.18 613,336.11 539,263.74 25,927.63 CR 2207.17 Due to Oth Fds-Retiremt Ben 78.817.82 CR 157,245.64 154.737.41 1,453,743.58 1,530,053.17 76,309.59 CR 2207.20 Due To Other Funds - Sal & Wages 241,417.28 CR 695,286.82 688,392.38 6,821,840.89 7,056,363.73 234,522.84 CR 2207.25 Due to Other Funds -Deductions 142,639.63 CR 294.989.34 287,890.55 2,812,881.95 2,948,422.79 135,540.84 CR 2209.20 Hith Ben & Employee Ded Payable 0.00 0.00 0.00 2,434.40 2,434.40 0.00 2241.00 Appropriation 60,667,808.91 CR 280,000.00 280,000.00 296,500.00 60,964,308.91 60.667,808.91 CR 2242.00 Expenditures 26,079,165.79 2,634,994.37 170,098.95 38.189,850.01 9,645,788.80 28,544,061.21 2244.00 Res For Encumbrances 15,262,547.04 CR 573,109.58 0.00 21,357,521.46 28,402,012.01 14,689.437.46 CR Page: 19 trialbal.rpt GIL Trial Balance Report Page: 20 8/4/2026 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3131/2026 085 Solid Waste Fund Account Number Liabilities (Continued) 2248.40 Landfill Deferred Rev 2271.00 Fund Balance 2271.19 Fund Be[ Desig Future Yr 2273.00 Fdbal Desig Imprest1PC 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Solid Waste Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 1,992.337.01 CR 1,425,250.83 4,247.403.29 CR 0.00 4,375,233.00 CR 0.00 250.00 CR 0.00 15,262,547.04 0.00 45,740,820.92 CR 7.542,099.99 45,740,820.92 3,390,875.76 45,740,820.92 CR 7,542.099.99 0.00 10.932,975.75 1.307.057.89 14,167.884.33 13,652,962.80 1,874,144.07 CR 0.00 0.00 0.00 4,247,403.29 CR 0.00 0.00 0.00 4.375.233.00 CR 0.00 0.00 0.00 250.00 CR 573,109.58 28,402,012.01 13,712.574.55 14,689,437.46 4.939,352.12 133.457,212.23 156.895.641.19 43,138.073.05 CR 5,993.623.63 82,786.734.21 59.348,305.25 43,138,073.05 4.939.352.12 133,457,212.23 156,895.641.19 43,138,073.05 CR 10.932.975.75 216,243,946.44 216,243,946.44 0.00 Page: 20 trialbal.rpt GIL Trial Balance Report Page: 21 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 090 Golf Course Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 63.087.68 92,378.72 145.615.35 725,820.99 1,446,434.26 9,851.05 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 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 625,799.82 CR 0.00 92,378.72 7,534.00 725.712.54 718,178.54 CR Total Assets 1,659.517.86 92,378.72 237,994.07 2,953,584.99 2.179,670.80 1,513,902.51 Liabilities 2201.00 Vouchers Payable 0.00 20,896.95 20,896.95 343,270.40 343,270.40 0.00 2207.10 Due To Other Funds - Health Benefits 6,514.98 CR 13,029.96 13,029.96 114.552.62 121,067.60 6.514.98 CR 2207.15 Due To Other Funds - Employer FICA 3.075.20 CR 6,247.54 6,277.70 55,330.52 58,435.88 3,105.36 CR 2207.17 Due to Oth Fds-ReliremtBen 9,914.52 CR 19,990.79 20,098.38 175,008.35 185,030.46 10.022.11 CR 2207.20 Due To Other Funds - Sal & Wages 27,840.08 CR 86,182.72 86,453.28 783,068.77 811,179.41 28,110.64 CR 2207.25 Due to Other Funds -Deductions 14,249.98 CR 29,982.73 30.105.77 274,591.12 288,964.14 14,373.02 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 1,362,295.22 171,029.80 24.883.10 1,845,920.16 337,478.24 1,508,441.92 2244.00 Res For Encumbrances 17.876.11 CR 4,719.89 8,015.70 218,854.27 147,869.70 21,171.92 CR 2271.00 Fund Balance 580,023.83 CR 0.00 0.00 0.00 0.00 580,023.83 CR 2271.19 Fund Be[ 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 17,876.11 8,015.70 4,719.89 147,869.70 126,697.78 21,171.92 Total Liabilities 1,659.517.86 CR 360,096.08 214,480.73 3.958,465.91 4,732,380.10 1,513.902.51 CR Page: 21 t trialbal.rpt GIL Trial Balance Report Page: 22 8/4/2025 8:42:15AM COUNTY OF HAWAII 3/1/2025 through 3/31/2026 Assets 1,659,517.86 92,378.72 237,994.07 2,953.584.99 2,179.670.80 1.513,902.51 Liabilities and Fund Balance 1,659,517.86 CR 360,096.08 214.480.73 3,958,465.91 4,732,380.10 1,513,902.51 CR Total Golf Course Fund 0.00 452,474.80 452,474.80 6.912,050.90 6,912.050.90 0.00 Page:22 trialbal.rpt 8/4/2025 8:42:15AM 095 Geotherm Reloc & Community Benefits cez Account Number _ Assets 1101.01 Cash 1127.00 Other Receivables 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 2201.00 Vouchers Payable 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2271.66 Fund Bat-Desig, Relocation 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Geotherm Reloc & Community Benefits GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Page: 23 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 5,735,039.11 430,701.84 2,358.80 1,207,458.37 122,647.11 6,163,382.15 0.00 0.00 0.00 0.00 561,116.08 0.00 1,000.000.00 0.00 0.00 1,000,000.00 0.00 1,000,000.00 213,784.71 CR 0.00 430,701.84 561,116.08 1,205,602.63 644.486.55 CR 6,521,254.40 430,701.84 433.060.64 2,768,574.45 1,889,365.82 6,518,895.60 0.00 2,358.80 2,358.80 122.907.85 122,907.85 0.00 1,373,363.96 CR 0.00 0.00 0.00 1.373,363.96 1,373,363.96 CR 118,432.57 2,358.80 0.00 494,416.07 373,624.70 120,791.37 682,670.65 CR 2,358.80 0.00 494.416.07 801,363.96 680,311.85 CR 4,266,323.01 CR 0.00 0.00 0.00 0.00 4,266,323.01 CR 1,000,000.00 CR 0.00 0.00 0.00 0.00 1,000,000.00 CR 682,670.65 0.00 2.358.80 801,363.96 121.052.11 680,311.85 6,521,254.40 CR 7,076.40 4.717.60 1.913,103.95 2,792,312.58 6,518,895.60 CR 6,521,254.40 430,701.84 433,060.64 2.768.574.45 1.889,365.82 6.518,895.60 6,521,254.40 CR 7,076.40 4,717.60 1,913,103.95 2,792,312.58 6,518,895.60 CR 0.00 437,77824 437,778.24 4,681.678.40 4,681,678.40 0.00 Page: 23 trialbal.rpt 8/412026 8:42:15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2026 through 313112026 Page: 24 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 75,839,497.71 3.676,845.60 4.994,172.14 11,922,061.93 59,471.009.99 74.522,171.17 1127.10 Private Contribution Rec 686,686.45 0.00 0.00 773,710.05 750,000.00 686,686.45 1129.00 Bonds Auth-Unissued 1,064,188,687.29 0.00 0.00 150,000,000.00 0.001,064,188,687.29 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 794,499.47 0.00 1131.00 State Grants Receivable 2,397,267.00 0.00 0.00 1,000,000.00 0.00 2,397,267.00 1131.11 Due From DWS 0.00 0.00 0.00 0.00 402,629.84 0.00 1131.50 State Loans Receivable 76,613,405.39 0.00 0.00 0.00 0.00 76,613,405.39 1133.00 Fed Grants Receivable 150.173,839.82 0.00 0.00 33,315,311.06 6,683,291.05 150,173,839.82 1171.00 Estimated Revenue 0.00 1,000,000.00 1,000,000.00 451,786,625.21 451,786,625.21 0.00 1172.90 Sundry Revenues 2,257.65 CR 0.00 0.00 0.00 2.257.65 2,257.65 CR Total Assets 1,369,897,126.01 4,676,845.60 5,994.172.14 648.797.708.25 519,890,313.21 1,368,579,799.47 Liabilities 2201.00 Vouchers Payable 0.00 4,994.172.14 4,994,172.14 59,614,476.94 59,614,476.94 0.00 2207.00 Due To Other Funds 710.809.10 CR 0.00 133.120.75 71,404.48 528,204.21 843,929.85 CR 2214.01 Advance Pmts Received 360,721.20 CR 0.00 38,500.00 750,000.00 38,500.00 399,221.20 CR 2214.38 Hokulta Settlement Payable 252,597.31 CR 0.00 13,859.73 0.00 136,282.31 266,457.04 CR 2231.30 UnallotApprop Bond Ord 07-120 41,036.61 CR 0.00 0.00 0.00 0.00 41,036.61 CR 2231.31 Unallot Approp Bond Ord 08-106 12,225,043.35 CR 0.00 0.00 0.00 0.00 12,225,043.35 CR 2231.32 UnallotApprop Bond Ord 08-148 4,138.11 CR 0.00 0.00 0.00 0.00 4,138.11 CR 2231.34 UnallotApprop Bond Ord 04-154 493,038.41 CR 0.00 0.00 0.00 0.00 493,038.41 CR 2231.35 UnallotApprop Bond Ord 11-40 14,562,494.69 CR 0.00 0.00 0.00 0.00 14,562,494.69 CR 2231.36 UnallotApprop Bond Ord 12-77 1,505.657.78 CR 0.00 0.00 0.00 0.00 1,505.657.78 CR 2231.37 UnallotApprop Bond Ord 12-150 20.281,839.05 CR 0.00 0.00 0.00 0.00 20,281.839.05 CR 0 ` Page:24 ' trialbal.rpt 8/4/2026 8:42:15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2026 through 3131/2025 Page: 25 110 Capital Projects Fund t...i Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2231.39 UnallotApprop Bond Ord 13-23 222.56 CR 0.00 0.00 0:00 0.00 222.56 CR 2231.41 Unallot Funds for Kamakoa Nut 9,576,990.45 CR 0.00 20,840.10 0.00 20,840.10 9,597,830.55 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 10,750,661.20 CR 0.00 0.00 285,952.00 0.00 10,750,661.20 CR, 2231.44 UnallotApprop Bond Ord 15-18 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 UnallotApprop Bond Ord 16-66 9,658,501.71 CR 0.00 0.00 0.00 0.00 9.658.501.71 CR 2231.47 UnallotApprop 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 0.00 0.00 0.00 121,036.77 0.00 0.00 2231.49 Unallot Approp Bond Ord 18-60 16,946.68 CR 0.00 0.00 0.00 0.00 16,946.68 CR 2231.50 UnallotApprop 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 21-53 500.000.00 CR 0.00 0.00 801,510.04 0.00 500,000.00 CR 2231.53 UnallotApprop Bond Ord 22.41 9,223.466.61 CR 0.00 0.00 89,505,960.36 0.00 9,223.466.61 CR 2231.54 UnallotApprop Bond Ord 23-31 2,755,654.49 CR 0.00 0.00 100,090,645.51 0.00 2,755,654.49 CR 2231.82 UnallotApprop Bond Ord 23-95 52,933,058.56 CR 0.00 0.00 112.208,051.49 0.00 52,933.058.56 CR 2231.83 UnallotApprop Bond Ord 24-95 76,741,098.20 CR 0.00 0.00 73,258,901.80 150.000.000.00 76,741,098.20 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 Una[ Appr Gen Fund Trs 153,458.00 CR 0.00 0.00 423,666.21 400,251.21 153.458.00 CR 2234.00 Una[ Appr Other Fund Trs 0.00 1,000,000.00 1.000,000.00 3,814,198.72 3,814,198.72 0.00 2235.00 Una] Appr Cap Proj Fdbal 889.000.00 CR 0.00 0.00 32,307,024.10 32,722,024.10 889,000.00 CR 2236,09 Una] App Fueltx IC 08-10 0.00 0.00 0.00 68,417.65 0.00 0.00 2236.11 Una] App Fueltx IC 12-14 0.00 0.00 0.00 88,819.58 64;041.51 0.00 2236.12 Una[ App Fueltx IC 14-16 0.00 0.00 0.00 577,797.03 557,843.61 0.00 Page: 25 trlalbal.rpt GIL Trial Balance Report Page: 26 8/4/2025 8:42:15AM COUNTY OF HAWAII 3/1/2025 through 313112025 110 Capital Projects Fund Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2236.13 Una[ App Fueltx IC 16-18 0.00 0.00 0.00 101,236.43 0.00 0.00 2236.15 Unal App Fuellx IC 20-22 0.00 0.00 0.00 132,598.59 0.00 0.00 2236.16 Unai App Fueltx IC 22-24 0.00 0.00 0.00 2.313,612.75 0.00 0.00 2236.17 Una] App Fueltx IC 24-26 0.00, 0.00 2,603,645.77 0.00 2,603.645.77 2,603,645.77 CR 2241.00 Appropriation 691,036,587.31 CR 0.00 1,000,000.00 2.741,282.36 694,777,869.67 692,036,587.31 CR 2242.00 Expenditures 54,556,691.04 5,127.292.89 0,00 305,631.382.18 245,947,398.25 59,683,983.93 2244.00 Res For Encumbrances 544,095,968.44 CR 5,050,066.67 1,037.089.92 357,068.165.93 655,657,425.28 540,082.991.69 CR 2271.00 Fund Balance 284,166.12 CR 0.00 0.00 32,307,024.10 32,307,024.10 284,166.12 CR 2271.05 Fund Balance -Designated 6,920.386.00 CR 0.00 0.00 795,251.21 0.00 6.920,386.00 CR 2271.18 Fund Sal Unappr Fund Trans 57,957,920.97 CR 0.00 0.00 2,165.583.26 0.00 57,957,920.97 CR 2271.23 FundBe[ -SRF 8,185,000.02CR 0.00 0.00 32,307,024.10 0.00 8,185,000.02 CR 2271.31 Fund Bal-Fuel Tx IC 06-08 93,168.25 CR 0.00 0.00 0.00 0.00 93,168.25 CR 2271.32 Fund Bal-Fuel Tx IC 08-10 6.138.74 CR 0.00 0.00 0.00 0.00 6,138.74 CR 2271.33 Fund Bal-Fuel Tx IC 10-12 74,107.17 CR 0.00 0.00 0.00 0.00 74.107.17 CR 2271.34 Fund Bal-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 Bal-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 446,732.86 CR 0.00 0.00 437.605.00 0.00 446.732.86 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 8,081,316.08 CR 0.00 0.00 211,010.46 0.00 8,081.316.08 CR 2403.00 Encumbrances 544,095,968.44 1,037,689.92 5,050,066.67 653,538,020.04 113,455,036.35 540,082,991.69 Page: 26 trialbal.rpt GIL Trial Balance Report Page: 27 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Q 110 Capital Projects Fund d'I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Liabilities 1,369,897,126.01 CR 17,208,621.62 15,891,295.08 1,863,737,667.09 1,992,645,062.13 1,368,579,799.47 CR Assets 1,369,897,126.01 4,676,845.60 5,994,172.14 648,797,708.25 519.890.313.21 1,368,579,799.47 Liabilities and Fund Balance 1,369,897,126.01 CR 17,208,621.62 15,891,295.08 1,863,737,667.09 1,992,645,062.13 1,368,579,799.47 CR Total Capital Projects Fund 0.00 21.885.467.22 21,885,467.22 2,512,535,375.34 2,512,535,375.34 0.00 trialbal.rpt 8/4/2025 8:42:16AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Page: 27 Page: 29 126 KonaWdrvw/Cstvw Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 266,370.07 18,686.34 2,733.00 96,210.95 149,238.84 282,323.41 1121.80 Special Assessment Receivable 26.821.01 17,428.83 17,732.12 89.436.48 86,266.75 26,517.72 Total Assets 293,191.08 36,115.17 20,465.12 185.647.43 235.505.59 308,841.13 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 101.58 101.58 0.00 2207.00 Due to Other Funds 0.00 0.00 0.00 890.00 0.00 0.00 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 242,227.30 CR 0.00 16,668.06 124.356.62 71,414.75 258,895.36 CR 2248.80 Deferred Special Assessment 28,336.35 CR 15,713.84 14,695.83 61,470.55 65,444.26 27,318.34 CR Total Liabilities 293,191.08 CR 15,713.84 31,363.89 186,818.75 136,960.59 308.841.13 CR Assets 293,191.08 36.115.17 20,465.12 185,647.43 235,505.59 308,841.13 Liabilities and Fund Balance 293.191.08 CR 15,713.84 31.363.89 186,818.75 136,960.59 308,841.13 CR Total Kona Wdrvw/Cstvw 0.00 51,829.01 51,829.01 372.466.18 372,466.18 0.00 Page: 29 trialbal.rpt 8/4/2025 8:42:15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Page: 30 �..� 127 Id 19-Kona Ocn Vw Prop Subdiv �I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 618,664.68 3,130.41 12,767.52 61,759.85 56,215.11 609,027.57 1121.80 Special Assessment Receivable 3,183.64 0.00 1,049.18 39,080.81 41,180.06 2,134.46 Total Assets 621,848.32 3,130.41 13,816.70 100,840.66 07,395.17 611,162.03 Liabilities 2201.00 Vouchers Payable 2207.00 Due To Other Funds 2214.01 Advance Pints Received 2230.01 Due To Holders,S.A.Bonds 2248.80 Deferred Special Assessment Total Liabilities Assets Liabilities and Fund Balance Total Id 19-Kona Ocn Vw Prop Subdiv, trialbat.rpt 8/4/2025 8:42:16AM 129 ID 20-Lono Kona Subdivision Account Number Assets 1101.01 Cash 1121.80 Special Assessment Receivable Total Assets Liabilities 2201.00 Vouchers Payable 2207.00 Due To Other Funds 2214.01 Advance Pmts Received 2230.01 Due To Holders,S.A.Bonds 2248.80 Deferred Special Assessment Total Liabilities Assets Liabilities and Fund Balance Total ID 20-Lono Kona Subdivision 0.00 0.00 0.00 2,130.53 2,130.53 0.00 0.00 0.00 0.00 1,092.00 0.00 0.00 1,236.17 CR 0.00 0.00 0.00 0.00 1.236.17 CR 617,428.51 CR 12,767.52 3,130.41 55,123.11 61,759.85 607,791.40 CR 3.183.64 CR 1,049.18 0.00 41,180.06 39,080.81 2.134.46 CR 621,848.32 CR 13.816.70 3.130.41 99.525.70 102,971.19 611.162.03 CR 621.848.32 3,130.41 13,816.70 100.840.66 97,395.17 611,162.03 621,848.32 CR 13,816.70 3,130.41 99,525.70 102,971.19 611,162.03 CR 0.00 16,947.11 16.947.11 200,366.36 200,366.36 0.00 Page: 30 GIL Trial Balance Report Page: 31 COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 736,850.78 25,429.87 12,736.62 85,548.84 95,091.74 749,544.03 9,881.07 22,215.49 22,985.87 62.236.34 60,666.72 9,110.69 746.731.85 47,645.36 35.722.49 147.785.18 155,758.46 758.654.72 0.00 41.00 41.00 163.54 163.54 0.00 0.00 0.00 0.00 8,193.83 0.00 0.00 21,755.06 CR 0.00 0.00 0.00 0.00 21,755.06 CR 715,095.72 CR 12,736.62 25.429.87 86,897.91 85.548.84 727,788.97 CR 9,881,07 CR 22,985.87 22,215.49 60.666.72 62,236.34 9.110.69 CR 746,731.85 CR 35,763.49 47,686.36 155,922.00 147,948.72 758.65432 CR 746,731.85 47,645.36 35,722.49 147,785.18 155,75B.46 758.654.72 746,731.85 CR 35,763.49 47,686.36 155,922.00 147,948.72 758.654.72 CR 0.00 83,408.85 83,408.85 303,707.18 303,707.18 0.00 t tdalbal.rpt 8/4/2025 8:42:16AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Page: 32 137 Id Revolving Fund �Y Beginning Balance Account Number Balance Debits Credits YTD Debits YTD Credits � Assets 1101.01 Cash 456,569.39 1,565.31 0.00 15.183.81 0.00 458,134.70 Total Assets 456.569.39 1,565.31 0.00 15,183.81 0.00 458,134.70 Liabilities 2271.00 Fund Balance 456,569.39 CR 0.00 1,565.31 0.00 15.183.81 458.134.70 CR Total Liabilities 456,569.39 CR 0.00 1.565.31 0.00 15,183.81, 458.134.70 CR Assets 456,569.39 1,565.31 0.00 15,183.81 0.00 458,134.70 Liabilities and Fund Balance 456,569.39 CR 0.00 1,565.31 0.00 15,183.81 458,134.70 CR Total Id Revolving Fund 0.00 1.565.31 1,665.31 15,183.81 15,183.81 0.00 Page: 32 trialbal.rpt GIL Trial Balance Report Page: 33 8/4/2025 8:42:15AM COUNTY OF HAWAII 3/1/2026 through 3/31/2025 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.OD 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 20D,000.00 CR 0.00 0.00 0.00 0.00 200.000.00 CR Total Sewer Connection Reserve Fund 0.00 0.00 0.00 0.00 0.00 0.00 Page: 33 M r-4 trialbal.rpt 8/4/2025 8:42:15AM G/L Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Page: 34 141 Sewer Loan Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Total Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities 2271.00 Fund Balance 100,000.00 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 trialbal.rpt 8/4/2025 8:42:15AM 162 Office Of Housing Fund Account Number Assets 1101.01 Cash 1101.02 Imprest Fund 1101.20 Cash - Hsg Proj 1115.50 Fraud Recovery Receivable 1115.58 Allow for Doubtful Accounts 1124.00 Loans Receivable 1125.10 Accounts Receivable-Hsg Proj 1125.15 Allow for Doubtful Accts-Hsg Proj 1127.00 Other Receivables 1130.01 Due From Other Funds 1131.00 State 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 2207.05 Due To Other Funds - Hsg Proj 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 GIL Trial Balance Report COUNTY OF HAWAII 3/1/2026 through 3/31/2025 Page: 34 Page:35 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 31,391,210.91 3,276,020.90 4,519,407.13 31.402,436.95 34,761,635.04 30,147,824.68 100.00 0.00 0.00 0.00 0.00 100.00 1.346,850.95 0.00 0.00 0.00 0.00 1,346,850.95 127,549.23 0.00 0.00 0.00 0.00 127,549.23 195,317.13 CR 0.00 0.00 0.00 0.00 195,317.13 CR 78.571.80 0.00 0.00 0.00 0.00 78.571.80 159,995.56 0.00 0.00 0.00 0.00 159,995.56 75,879.70 CR 0.00 0.00 0.00 0.00 75.879.70 CR 190,295.31 0.00 0.00 0.00 0.00 190,295.31 0.00 0.00 0.00 8.236.70 156,298.63 0.00 2,364,005.06 0.00 0.00 102.172.64 850,489.88 2,364,005.06 23,324,023.44 0.00 0.00 9,290.08 127,407.70 23.324.023.44 60,814.502.00 3,850,000.00 451,221.00 64.664.502.00 451,221.00 64,213,281.00 26,341,812.08 CR 6,590.00 3.179,900.77 1,092,407.28 30,607,530.13 29,515,122.85 CR 93,184,095.35 7.132,610.90 8,150,528.90 97,279.045.65 66,954.582.38 92,166,177.35 0.00 4.022,809.21 4.022,809.21 29,762,170.70 29,762,170.70 0.00 0.00 0.00 0.00 18.521.10 7.263.37 0.00 711.94 CR 0.00 0.00 142,728.89 711.94 711.94 CR 21,116.09 CR 42,232.18 43,253.76 381.548.78 403,686.45 22.137.67 CR 12,678.94 CR 25,343.66 25,738.41 251,994.54 265.068.23 13,073.69 CR 40,656.94 CR 81,543.42 82,866.26 765.665.04 807,644.82 41,979.78 CR 112,416.96 CR 285,966.78 269,634.85 3,010,364.12 3,126,449.15 116.085.03 CR .. Page:35 trialbal.rpt 8/4/2026 8:42:15AM 152 Office Of Housing Fund Account Number Liabilities (Continued) 2207.25 Due to Other Funds -Deductions 2213.01 Security Dep Payable-Hsg Proj 2213.30 Fam Self Suff Pgm Dep Pay 2214.01 Advance Pmts Received 2214,02 Advance Payments Received-Hsg Proj 2228.11 Deferred Revenues - Hsg Proj 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2244.01 Res for Encumbrances-Hsg Projects 2248.11 Deferred Revenue 2271.00 Fund Balance 2271.19 Fund Bal Desig Future Yr 2271.52 Fund Balance - Hsg Proj 2271.53 Fund Balance - Mainstream 2271.63 Fund Balance - H A P 2271.74 Fund Bal - Affordable Housing Production 2273.00 Fund Bal Desig Imprest/PC Fund 2403.00 Encumbrances Total Liabilities trialbal.rpt 8/4/2026 8:42:15AM Assets Liabilities and Fund Balance Total Once Of Housing Fund GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 313112025 Page:3B Beginning Balance Debits Credits YTD Debits YTD Credits Balance 59,806.66 CR 120,642.56 122,221.94 1,271,031.39 1,332,417.43 61.386.04 CR 107,638.00 CR 0.00 0.00 0.00 0.00 107,638.00 CR 262,930.55 CR 0.00 22,484.74 85,409.58 175,809.71 285,415.29 CR 184,011.09 CR 0.00 0.00 0.00 0.00 184,011.09 CR 29,687.42 CR 0.00 0.00 0.00 0.00 29,687.42 CR 72,981.16 CR 0.00 0.00 0.00 0.00 72.981.16 CR 101,304,928.20 CR 451,221.00 3,850.000.00 456,221.00 105,159,928.20 104,703,707.20 CR 29,633,437.03 4,628.838.15 181,669.79 76,537,055.62 42,456,450.23 34,080.605.39 6,836,133.72 CR 1,590,091.72 0.00 78,605,571.14 43,465.002.86 5,246,042.00 CR 207,631.84 CR 0.00 0.00 0.00 103,815.92 207,631.84 CR 201,099.21 CR 0.00 0.00 0.00 0.00 201,099.21 CR 8,140,691.37 CR 0.00 0.00 0.00 7,400,000.00 8,140,691.37 CR 439,708.00 CR 0.00 0.00 0.00 0.00 439,708.00 CR 870.299.50 CR 0.00 0.00 0.00 0.00 870,299.50 CR 209,422.28 CR 0.00 0.00 0.00 0.00 209,422.28 CR 1,159,432.27 CR 0.00 0.00 0.00 0.00 1,159,432.27 CR 9,587,215.80 CR 0.00 0.00 7,400,000.00 0.00 9,587,215.80 CR 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 7.043,765.56 0.00 1,590,091.72 43,563,818.78 38,110,144.94 5.453,673.84 93,184,095.35 CR 11,248,688.68 10,230,770.68 242,252,100.68 272,576,563.95 92,166,177.35 CR GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2025 93,184.095.35 7,132,610.90 8,150,528.90 97,279,045.65 93,184,095.35 CR 11,248,688.68 10,230.770.68 242,252,100.68 0.00 18.381,299.58 18,381.299.58 339,531,146.33 Page: 36 Page:37 66.954,582.38 92,166,177.35 272.576,563.95 92.166,177.35 CR 339.531.146.33 0.00 Page: 37 trialbal.rpt GIL Trial Balance Report Page: 38 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2026 through 3/31/2026 154 Cty Hsng Revolving Fund d1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 946.203.63 45.84 0.00 2,769.57 48,657.97 946,249.47 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1172.00 Revenue Collections 538.73 CR 0.00 45.84 .0.00 584.57 584.57 CR Total Assets 945,764.90 45.84 45.84 2,769.57 49,242.54 945,764.90 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 45,775.51 45,775.51 0.00 2203.23 Vacation Transfer -In Pay 1,270.99 CR 0.00 0.00 2,BB2.46 0.00 1,270.99 CR 2241.00 Appropriation 880,039.50 CR 0.00 0.00 0.00 880,039.50 880,039.50 CR 2242.00 Expenditures 43,590.51 0.00 0.00 925,815.01 882,224.50 43,590.51 2244.00 Res For Encumbrances 17.977.19 CR 0.00 0.00 1,742,101.81 880,039.50 17,977.19 CR 2271.00 Fund Balance 106,689.93 CR 0.00 0.00 0.00 0.00 106,689.93 CR 2271.05 Fund Balance -Designated 1,254.99 CR 0.00 0.00 0.00 0.00 1,254.99 CR 2273.00 Fdbal Desig Imprest/PC 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2403.00 Encumbrances 17,977.19 0.00 0.00 880,039.50 862,062.31 17,977.19 Total Liabilities 945,764.90 CR 0.00 0.00 3,596,614.29 3,550,141.32 945,764.90 CR Assets 945,764.90 45.84 45.84 2,769.57 49,242.54 945.764.90 Liabilities and Fund Balance 945,764.90 CR 0.00 0.00 3,596,614.29 3.550,141.32 945,764.90 CR Total Cty Hsng Revolving Fund 0.00 45.84 45.84 3,599,383.86 3,599,383.86 0.00 Page: 38 trialbal.rpt GIL Trial Balance Report Page: 39 8/4/2026 8:42:15AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 156 Kulaimano Eldiy Hsg Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 574,793.68 1.715.42 0.00 88,688.24 98,283.48 576.509.10 1101.02 Imprest Fund 50.00 0.00 6.00 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 0.00 0.00 0.00 0.00 65,646.82 0.00 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 14,505.53 CR 0.00 1,715.42 0.00 16,220.95 16,220.95 CR Total Assets 3.826,993.48 1,715.42 1,715.42 1,172,694.24 180,151.25 3.826,993.48 Liabilities 2207.00 Due To Other Funds 0.00 0.00 0.00 18,840.94 6,820.47 0.00 2212.00 Interest Payable 0.00 0.00 0.00 2,709.80 927.81 0.00 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 71,793.91 CR 0.00 0.00 87.284.84 0.00 71,793.91 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 9,624.29 CR 0.00 0.00 74.395.77 84,020.06 9,624.29 CR 2244.00 Res For Encumbrances 112,207.14 CR 0.00 0.00 72,523.15 112,730.70 112,207.14 CR Page: 39 trialbal.rpt GIL Trial Balance Report Page: 40 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 156 Kulaimano Eldiy Hag Fund i 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 Fed[ Govt 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 Eam-Desig Future Yr 479.440.00 CR 0.00 0.00 0.00 0.00 479,440.00 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 112,207.14 0.00 0.00 112,730.70 523.56 112,207.14 Total Liabilities 3,826.993.48 CR 0.00 0.00 368,485.20 1,361,028.19 3.826,993.48 CR Assets 3,826,993.48 1,715.42 1,715.42 1,172,694.24 180.151.25 3,826.993.48 Liabilities and Fund Balance 3,828.993.48 CR 0.00 0.00 368.485.20 1,361,028.19 3,826,993.48 CR Total Kulaimano Eldly Hsg Fund 0.00 1,715.42 1,715.42 1,541,179.44 1.541,179.44 0.00 trialbal.rpt 8/4/2025 8:42.15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3131/2025 Page: 40 Page: 41 158 Ouli Ekahi Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2.400.64 273.46 0.00 4,090.33 1,416.23 2,674.10 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.09 Cash -Reserve 77,361.12 0.00 0.00 0.00 0.00 77,361.12 1101.17 Cash -Security Deposit 2,946.01 0.00 0.00 0.00 0.00 2,946.01 11.01.18 Cash W/ Rental Agent 560,837.96 0.00 0.00 0.00 0.00 560,837.96 1101.22 Cash -Security Depositw/Rental Agent 31,173.04 0.00 0.00 0.00 0.00 31.173.04 1115.20 Security Deposit Rec 1,274.00 0.00 0.00 0.00 0.00 1,274.00 1125.00 Rent Receivable 7.050.00 0.00 0.00 0.00 0.00 7,050.00 1127.00 Other Receivables 5,925.02 0.00 0.00 0.00 0.00 5,925.02 1160.01 Buildings And Structures 1,020,983.25 0.00 0.00 0.00 0.00 1,020,983.25 1162.00 Land 503,877.18 0.00 0.00 0.00 0.00 503,877.18 1163.02 Gmd & Site Improvements 11,850.14 0.00 0.00 0.00 0.00 11,850.14 1163.03 Furniture & Fixtures 36,086.39 0.00 0.00 0.00 0.00 36,086.39 1165.00 Construction In Progress 105,255.89 0.00 0.00 0.00 0.00 105,255.89 1169.00 Accum Depreciation 247,737.72 CR 0.00 0.00 0.00 0.00 247.737.72 CR 1171.00 Estimated Revenues 703,519.00 0.00 0.00 703,519.00 0.00 703.519.00 1172.00 Revenue Collections 2,400,64 CR 0.00 273.46 0.00 2.674.10 2,674.10 CR Total Assets 2,820,501.28 273.46 273.46 707,609.33 4.090.33 2,820,501.28 Liabilities 2207.00 Due To Other Funds 0.00 0.00 0.00 2,832.46 1.416.23 0.00 2213.00 Security Deposit Payable 29,048.00 CR 0.00 0.00 0.00 0.00 29,048.01) CR 2241.00 Appropriation 727,024.44 CR 0.00 0.00 0.00 727,024.44 727,024.44 CR 2242.00 Expenditures 1,416.23 CR 0.00 0.00 23,505.44 24,921.67 1,416.23 CR Page: 41 trialbal.rpt 8/412026 8:42:15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2026 through 3/31/2026 Page: 42 158 Oull Ekahl Housing Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 1� Account Number Liabilities (Continued) 2244.00 Res For Encumbrances 45,952.28 CR 0.00 0.00 23,505.44 45,952.28 45,952.28 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 Rat Eam-Desig Future Yr 157.749.00 CR 0.00 0.00 0.00 0.00 157.749.00 CR 2283.20 Rat 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 45,952.28 0.00 0.00 45,952.28 0.00 45,952.28 Total Liabilities 2,820,501.28 CR 0.00 0.00 95.795.62 799.314.62 2.820,501.28 CR Assets 2,820,50f-.28 273.46 273.46 707,609.33 4,090.33 2,820.501.28 Liabilities and Fund Balance 2.820,501.28 CR 0.00 0.00 95,795.62 799,314.62 2,820,501.28 CR Total Ouli Ekahi Housing Fund 0.00 273.46 273.46 803,404.95 803,404.95 0.00 trialbal.rpt 8/4/2026 8:42:15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2026 Page:42 Page: 43 200 Shippers Wharf Trust Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 564,418.82 1,998.96 23,107.01 36,965.04 71,636.17 543.310.77 1172.00 Revenues 4,752.83 CR 0.00 1,935.30 16,338.28 23.026.41 6,688.13 CR 1190.00 Investments 2,059,198.88 0.00 63.66 0.00 13,938.63 2,059.135.22 Total Assets 2.618,864.87 1,998.96 25.105.97 53,303.32 108,601.21 2,595,757.86 Liabilities j2201.00 Vouchers Payable 0.00 23,107.01 23,107.01 55,297.89 55,297.89 0.00 2242.00 Expenditures 32,190.88 23,107.01 0.00 55,297.89 0.00 55,297.89 2271.00 Fund Balance 2,651.055.75 CR 0.00 0.00 0.00 0.00 2,651.055.75 CR Total Liabilities 2,618,864.87 CR 46.214.02 23,107.01 110,595.78 55,297.89 2,595,757.86 CR Assets 2,618,864.87 1,998.96 25,105.97 53,303.32 108.60121 2,595,757.86 Liabilities and Fund Balance 2,618,864.87 CR 46,214.02 23,107.01 110,595.78 55,297.89 2,595.757.86 CR Total Shippers Wharf Trust Fund 0.00 48,212.98 48,212.98 163,899.10 163.899.10 0.00 Page: 43 trialbal.rpt G/L Trial Balance Report Page: 44 8/4/2026 8:42:16AM COUNTY OF HAWAII 3/112026 through 3131/2026 206 Organ & Tissue Educ Fund ...y y Beginning Balance Account Number Balance Debits Credits YTD Debits YTD Credits Assets 1101.01 Cash 3,658.00 1,753.00 0.00 15,881.00 15,832.00 5,411.00 Total Assets 3.658.00 1,753.00 0.00 15,881.00 15,832.00 5.411.00 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 15,831.00 15,831.00 0.00 2206.00 Due To Slate Of HI 3,658.00 CR 0.00 1.753.00 15,832.00 15,881.00 5.411.00 CR Total Liabilities 3,658.00 CR 0.00 1,753.00 31,663.00 31.712.00 5,411.00 CR Assets 3,658.00 1,753.00 0.00 15,881.00 15.832.00 5,411.00 Liabilities and Fund Balance 3,658.00 CR 0.00 1.753.00 31,663.00 31,712.00 5.411.00 CR Total Organ & Tissue Educ Fund 0.00 1,753.00 1,753.00 47,544.00 47,544.00 0.00 Page: 44 trialbal.rpt G/L Trial Balance Report Page: 45 8/4/2026 8:42:15AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 210 Non -Profit Plate Fund Beginning Account Number Balance Debits Credits YTO Debits YTD Credits Balance Assets 1101.01 Cash 31,410.00 15.725.00 25.00 138,660.00 135,775.00 47,110.00 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 1,410.00 0.00 Total Assets 31,410.00 15,725.00 25.00 138,660.00 137,185.00 47,110.00 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 135,775.00 135,775.00 0.00 2214.30 Due To Non -Profit Agencies 31,410.00 CR 25.00 15,725.00 135,775.00 137,250.00 47,110.00 CR Total Liabilities 31.410.00 CR 25.00 15.725.00 271,550.00 273,025.00 47,110.00 CR Assets 31,410.00 15,725.00 25.00 138,660.00 137,185.00 47,110,00 Liabilities and Fund Balance 31,410.00 CR 25.00 15,725.00 271,550.00 273,025.00 47.110.00 CR Total Non -Profit Plate Fund 0.00 15,750.00 15,750.00 410,210.00 410,210.00 0.00 Page: 45 trialbal.rpt GIL Trial Balance Report Page: 46 8/4/2025 8:42:15AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 215 Lapsed Warrants Fund i Beginning Account Number Balance Debits Credits y7D Debits YTD Credits Balance Assets 1101.01 Cash 556,398.70 0.00 0.00 108,600.02 17,336.35 556,398.70 1130.01 Due From Other Funds 711.94 0.00 0.00 12,936.94 108.600.02 711.94 Total Assets 557.110.64 0.00 0.00 121,536.96 125,936.37 557.110.64 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0,00 4,150.67 4,150.67 0.00 2214.25 Lapsed Warrants Payable 168,760.41 CR 0.00 0.00 4,399.41 0.00 168.760.41 CR 2271.00 Fund Balance 388,350.23 CR 0.00 0.00 0.00 0.00 388,350.23 CR Total Liabilities 557,110.64 CR 0.00 0.00 8,560.08 4.150.67 557,110.64 CR Assets 557.110.64 0.00 0.00 121,536.96 125,936.37 557,110.64 Liabilities and Fund Balance 557,110,64 CR 0.00 0.00 •8,550.08 4,150.67 557.110.64 CR Total Lapsed Warrants Fund 0.00 0.00 0.00 130,087.04 130,087.04 0.00 Page: 46 trialbal.rpt GIL Trial Balance Report Page: 47 8/4/2026 8:42:16AM I COUNTY OF HAWAII 3/1/2025 through 3/31/2025 220 Payroll Clearance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 14.185.483.08 CR 34,619,760.00 32.467,009.80 315,530,208.23 327,719,052.79 12.032,732.88 CR 1127.00 Other Receivables 4,108.58 0.00 0.00 5,482.21 2.400.07 4,108.58 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 1,076,234.99 2,163,326.08 2,158,602.92 20.553,312.77 19,472,354.62 1,080,958.15 1130.15 Due fr Oth Funds -Employer FICA 485,046.15 941,306.19 960,913.19 9,082,460.38 8,617,021.23 465.439.15 1130.17 Due fr Oth Funds-Retiremt Ben 2,843,456.63 5,739,065.19 5.731,003.03 54,669,623.57 51,818.104.78 2,851,518.79 1130.20 Due fr Other Funds -Sal & Wages 10.454,845.24 23,965,423.85 24,267.659.06 233,086,773.74 222,934,163.71 10,152,610.03 Total Assets 680,387.48 67,428,881.31 65.585,188.00 632,927,860.90 630.563,097.20 2,524,080.79 Liabilities 2201.00 Vouchers Payable 0.00 16,964.408.06 16,964,408.06 162,428,121.45 162,428,121.45 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 35,115.79 0.00 0.00 2209,20 Ret/Hlth Ben & Employee Ded Pay 123,501.44 CR 12,125,821.68 12,121,397.36 113,694,091.65 113,700,869.28 119,077.12 CR 2209.25 FedIFICATaxes Payable 86,135.21 5.673,342.97 7.537,017.56 71,966,077.73 73.730,815.09 1,777,539.38 CR 2209.30 State Taxes Payable 643,021.25 CR 2,163,964.32 2,148.407.36 23,370,259.03 23,998,623.53 627,464.29 CR 2209.35 Salaries & Wages Payable 0.00 16,664,653.43 16,664,653.43 163,005,835.99 163,005.835.99 0.00 Total Liabilities 680,387.48 CR 53,592,190.46 55,435,883.77 534,499,501.64 536,864,265.34 2.524,080.79 CR Assets 680,337.48 67,428,881.31 65.585,188.00 632.927.860.90 630.563.097.20 2,524,080.79 Liabilities and Fund Balance 680.387,48 CR 53.592.190.46 55,435,883.77 534,499,501.64 536,864,265.34 2.524,080.79 CR Total Payroll Clearance Fund 0.00 121,021,071.77 121.021,071.77 1,167,427,362.54 1.167,427.362.54 0.00 Page:47 i trialbal.rpt GIL Trial Balance Report Page: 48 8/4/2026 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3/31/2026 Q 226 Geothermal Asset Fund ko Account Number Assets 1101.01 Cash 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Geothermal Asset Fund trialbal.rpt 8/4/2026 8:42:15AM 230 Suspense Account Fund Account Number Assets 1101.01 Cash Total Assets Liabilities 2201.00 Vouchers Payable 2204.01 Deposits Payable -Finance -Auctioneer Bond 2204.03 Deposits Payable-Finance-Driv Lic 2204.06 Deposits Payable -Finance -Accounts 2204.07 Deposits Payable -Finance -Treasury 2204.08 Deposits Payable -Finance -Purchasing 2204.09 Deposits Payable -Finance -Prop Mgmt 2204.11 Deposits Payable -Police -Humane Soc Badge 2204.23 Deposits Payable -Housing -Ulu Win! 2204.31 Deposits Payable-P&R-Admin Hilo 2204.32 Deposits Payable-P&R-Admin-Kona 2204.33 Deposits Payable-P&R-Panaewa 2204.36 Deposits Payable-P&R-Aquatics 2204.38 Deposits Payable-P&R-Hoolulu 2204.40 Deposits Payable-P&R-Recreation 2204.41 Deposits Payable-P&R-EAD 2204.42 Deposits Payable-P&R-GC Mult Purp Rm 2204.43 Deposits Payable-P&R-Mauna Kea Lodging 2205.01 Deposits Payable-RPT-Kuulei Springer 2207.00 Due To Other Funds Beginning Balance Debits Credits YTD Debits 2,705.587.95 9,275.88 0.00 138,486.47 50,000.00 0.00 0.00 50,000.00 129.210.59 CR 0.00 9.275.88 0.00 2,626,377.36 9,275.88 9,275.88 188.486.47 2,028,296.81 CR 0.00 0.00 0.00 0.00 0.00 0.00 1,978,296.81 337.415.75 CR 0.00 0.00 3,619,177.87 598,080.55 CR 0.00 0.00 0.00 337,415.75 0.00 0.00 1,978,296.81 2.626,377.36 CR 0.00 0.00 7.575,771.49 2,626.377.36 9,275.88 9,275.88 188,486.47 2,626.377.36 CR 0.00 0.00 7,575.771.49 0.00 9,275.88 9,275.88 7,764,257.96 YTD Credits Balance 0.00 2,714,863.83 0,00 50,000.00 138,486.47 138.486.47 CR 138,486.47 2,626.377.36 2.028,296.81 2.028.296.81 CR 1,978,296.61 0.00 1,978,296.81 337,415.75 CR 0.00 598.080.55 CR 1,640,881.06 337,415.75 7,625,771.49 2.626.377.36 CR 138,486.47 2,626,377.36 7.625,771.49 2,628,377.36 CR 7.764,257.96 0.00 Page: 48 GIL Trial Balance Report Page: 49 COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 532,514.86 48,325.00 58,062.37 1,322.472.54 1,351,384.40 522,777.49 532,514.86 48.325.00 58,062.37 1,322.472.54 1,351,384.40 522.777.49 0.00 4,000.00 CR 162,101.00 CR ,87,213.11 CR 12,447.00 CR 3,100.00 CR 312.00 CR 540.00 CR 4,070.80 CR 42,845.00 CR 33,935.00 CR 9,590.50 CR 4,050.00 CR 31,450.00 CR 74,654.00 CR 5,825.00 CR 1,200.00 CR 32,820.00 CR 34,586.45 CR 12,225.00 57,837.37 0.00 6,000.00 18.212.37 0.00 0.00 0.00 0.00 0.00 7,175.00 8,025.00 0.00 t 600.00 6,400.00 9,800.00 1,800.00 0.00 50.00 0.00 0.00 57,837.37 1.318,380.91 0.00 0.00 0.00 40,500.00 0.00 896.755.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,550.00 68,500.00 10,000.00 63,775.00 0.00 5,150.00 400.00 1,500.00 6,000.00 56,800.00 15.900.00 143,825.00 2,475.00 14,450.00 0.00 0.00 2,000.00 29,350.00 0.00 5,303.49 0.00 24,450.00 1,318,380.91 0.00 0.00 4,000.00 CR 12.000.00 156,101.00 CR 878,543.54 69,000.74 CR 0.00 12,447.00 CR 0.00 3,100.00 CR 0.00 312.00 CR 0.00 540.00 CR 0.00 4,070.80 CR 90,850.00 47,220.00 CR 69,575.00 35,910.00 CR 5,550.00 9,590.50 CR 1,400.00 3,850.00 CR 57,050.00 31,050.00 CR 152,579.00 80,754.00 CR 16,650.00 6,500.00 CR 0.00 1,200.00 CR 37,250.00 34,770.00 CR 0.00 34,586.45 CR 0.00 12,225.00 Page: 49 trialbal.rpt 8/4/2025 8:42:15AM GIL Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2026 Page: 50 r.4 230 Suspense Account Fund In Beginning Balance Debits Credits YTD Debits YTD Credits Balance r-4 Account Number Total Liabilities 532.514.86 CR 115,899.74 106,162.37 2,668,740.31 2,639,828.45 522,777.49 CR 532.514.86 48,325.00 58.062.37 1,322,472.54 1,351,384.40 522.777.49 Assets Liabilities and Fund Balance 532,514.86 CR 115,899.74 106,162.37 2,668,740.31 2,639,828.45 522,777.49 CR Total Suspense Account Fund 0.00 164,224.74 164,224.74 3,991,212.85 3,991,212.85 0.00 Page: 50 trialbal.rpt GIL Trial Balance Report Page: 51 8/4/2025 8:42:15AM COUNTY OF HAWAII 3/1/2026 through 3/31/2026 235 Self Insurance Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance Account Number Assets 3,456,059.26 11,848.81 0.00 114,935.79 0.00 3,467,908.07 1101.01 Cash 1172.00 Revenue Collections 103,086.98 CR 0.00 11,848.81 0.00 114,935.79 114.935.79 CR Total Assets 3,352,972.28 11,848.81 11,84B.81 114,935.79 114.935.79 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 11,848.81 11,848.81 114,935.79 114.935.79 3,352,972.28 Liabilities and Fund Balance 3,352,972.28 CR 0.00 0.00 0.00 O.OD 3,352,972.28 CR Total Self insurance Fund 0.00 11,848.81 11.848.81 114,935.79 114,935.79 0.00 Page: 51 r7 tdalbal.rpt G/L Trial Balance Report Page: 52 8/412026 8,42:15AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 Cq 236 Disaster & Emergency Fund in Beginning 1-.q Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 16,134,767.75 55,316.69 0.00 733.609.23 12,225.00 16,190,084.44 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 177;671.80 0.00 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 476.170.74 CR 0.00 55,316.69 0.00 531,487.43 531,487.43 CR Total Assets 16,807,300.24 55,316.69 55.316.69 733.609.23 721,384.23 16,807,300.24 Liabilities 2207.00 Due To Other Funds 12,225.00 CR 0.00 0.00 12,225.00 24,450.00 12,225.00 CR 2271:00 Fund Balance 16,795,075.24 CR 0.00 0.00 0.00 0.00 16,795,075.24 CR Total Liabilities 16,807,300.24 CR 0.00 0.00 12,225.00 24,450.00 16,807,300.24 CR Assets 16,807.300.24 55.316.69 55,316.69 733,609.23 721.384.23 16,807,300.24 Liabilities and Fund Balance 16,807,300.24 CR 0.00 0.00 12,225.00 24,450.00 16,807,300.24 CR Total Disaster & Emergency Fund 0.00 55.316.69 55,316.69 745,834.23 745,834.23 0.00 trialbai.rpt 8/4/2025 8:42:16AM G/L Trial Balance Report COUNTY OF HAWAII 3/1/2026 through 3/31/2025 Page: 52 Page: 63 237 Public Access/Open Space Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 25,460.301.96 4,191,159.42 408.38 10,679,606.63 5.393.17 29,651,053.00 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 371,282.98 0.00 1172.00 Revenue Collections 617,164.23 CR 0.00 88,325.18 0.00 705.489.41 705,489.41 CR 1172.30 Operating Transfers -in 5,500.000.00 CR 0.00 4,102,768.24 0.00 9,602,768.24 9,602,768.24 CR Total Assets 19,343,137.73 4,191,159.42 4.191,501.80 10.679,606.63 10,684,933.80 19,342,795.35 Liabilities 2207.00 Due To Other Funds 0.00 0.00 0.00 680.63 680.63 0.00 2242.00 Expenditures 4,984.79 408.38 66.00 5.393.17 66.00 5,327.17 2244.00 Res For Encumbrances 9,424.08 CR 1,570.68 0.00 1,570.68 9.424.08 7,853.40 CR 2271.00 Fund Balance 19.348,122.52 CR 0.00 0.00 0.00 0.00 19.348,122.52 CR 2403.00 Encumbrances 9.424.08 0.00 1,570.68 9.424.08 1.570.68 7,853.40 Total Liabilities 19,343,137.73 CR 1,979.06 1,636.68 17.068.56 11.741.39 19,342.795.35 CR Assets 19,343,137.73 4,191,159.42 4,191.501.80 10.679,606.63 10.684.933.80 19,342,795.35 Liabilities and Fund Balance 19.343.137.73 CR 1,979.06 1,636.68 17.068.56 11.741.39 19,342,795.35 CR Total Public Accessiopen Space Fund 0.00 4.193,138.48 4,193,138.48 10.696,675.19 10.696.675.19 0.00 Page: 53 trialbal.rpt GIL Trial Balance Report Page: 54 8/4/2026 8:42:15AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 238 Budget Stabilization Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 8,996,619.57 30.844.15 0.00 299,194.32 0.00 9,027,463.72 1172.00 Revenue Collections 268,350.17 CR 0.00 30.844.15 0.00 299,194.32 299,194.32 CR Total Assets 8,728,269.40 30,844.15 30,844.15 299,194.32 299,194.32 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 30,844.15 30.844.15 299,194.32 299.194.32 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 30,844.15 30,844.15 299,194.32 299,194.32 0.00 Page: 54 trialbal.rpt GIL Trial Balance Report Page: 55 8/412026 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3/31/2025 239 Public Access/Open Sp Maint Fund Beginning Account Number Balance Debits Credits Y7D Debits YTD Credits Balance Assets 1101.01 Cash 2,931.364.18 522,284.94 271,730.80 897,941.41 972,292.53 3,181.918.32 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 142,662.16 0.00 1172,00 Revenue Collections 94,472.28 CR 0.00 9,813.91 0.00 104,286.19 104.286.19 CR 1172.30 Operating Transfers -In 138.522.03 CR 0.00 512,471.03 0.00 650.993.06 650,993.06 CR Total Assets 2,698,369.87 522,284.94 794,015.74 897,941.41 1,870,233.94 2,426,639.07 Liabilities 2201.00 Vouchers Payable 0.00 271,730.80 271,730.80 972,292.53 972,292.53 0.00 2241.00 Appropriation 398,931.60 CR 0.00 0.00 0.00 398.931.60 398.931.60 CR 2242.00 Expenditures 700.561.73 271,730.80 0.00 1,371,224.13 398,931.60 972,292.53 2244.00 Res For Encumbrances 1,175,422.88CR 340,606.80 56,900.00 1,588,806.90 2,081,591.38 691,716.08 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 1.175,422.88 56,900.00 340,606.80 2,081,591.38 1,189,875.30 891,716.08 Total Liabilities 2,698,369.87 CR 940,968.40 669,237.60 6.013.914.94 5,041,622.41 2,426.639.07 CR Assets 2,698.369.87 522,284.94 794.015.74 897,941.41 1,870.233.94 2,426.639.07 Liabilities and Fund Balance 2,698,369.87 CR 940.968.40 669.237.60 6,013,914.94 5.041,622.41 2.426.639.07 CR Total Public Accessiopen Sp Maint Fund 0.00 1,463.253.34 1,463,253.34 6,911.856.35 6.911.856.35 0.00 Page: 55 trialbal.rpt GIL Trial Balance Report Page: 66 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2026 through 3/31/2026 240 Interest Fund 10 Account Number Assets 1101.01 Cash 1172.00 Revenue Collections 1172.30 Operating Transfers -In Total Assets Liabilities 2201.00 Vouchers Payable 2212.00 Interest Payable 2242.00 Expenditures 2271.00 Fund Balance Total Liabilities Assets Liabilities and Fund Balance Total Interest Fund trialbal.rpt 8/4/2025 8:42:15AM 260 Serial Bond Redemp. Fund Account Number Assets 1101.01 Cash 1172.30 Operating Transfers -In Total Assets Liabilities 2201.00 Vouchers Payable 2231.00 Bonds Payable 2242.00 Expenditures 2271.00 Fund Balance 2271.05 Fund Balance -Designated Total Liabilities Assets Liabilities and Fund Balance Total Serial Bond Redemp. Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 8,892,676.03 11,956.59 27,051.22 71,424.139.97 66,977.511.70 8,877,581.40 117;390.37 CR 0.00 11,956.59 0.00 129,346.96 129,345.96 CR 21,481.157.00 CR, 0.00 0.00 44,613,636.00 71,294,793.00 21,481.157.00 CR 12,705.871.34 CR 11,956.59 39,007.81 121,237,775.97 14b,401,651.66 12,732,922.56 CR 0.00 7.779.97 7,779.97 302,425.22 302.425.22 0.00 59,352.74 CR 0.00 0.00 3,845.84 0.00 59.352.74 CR 19.132,978.63 27,051.22 0.00 19,160.029.86 0.01 19,160,029.85 6.367,754.55 CR 0.00 0.00 0.00 0.00 6,367,754.55 CR 12,705,871.34 34,831.19 7,779.97 19,466.300.92 302,425.23 12,732,922.56 12,705,871.34 CR 11,956.59 39.007.81 121.237,775.97 140,401,651.66 12,732,922.56 CR 12,705.871.34 34,831.19 7,779.97 19,466,300.92 302.425.23 12,732,922.56 0.00 46,787.78 46,787.78 140,704,076.89 140,704,076.89 0.00 Page: 56 GIL Trial Balance Report Page: 67 COUNTY OF HAWAII 31 112025 through 3/31/2026 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 62,411,866.11 0.00 267.790.35 50,073,638.00 36,997,052.76 62,144,075.76 50,073,638.00 CR 0.00 0.00 0.00 50,073,638.00 50,073,638.00 CR 12,338,228.11 0.00 267,790.35 50.073,638.00 87,070.690.76 12.070.437.76 0.00 267,790.35 267,790.35 3,077,925.40 3,077,925.40 0.00 175,000.00 CR 0.00 0.00 10,000.00 0.00 175,000.00 CR 36,719,262.41 267,790.35 0.00 36,987,052.76 0.00 36.987,052.76 45,678,118.31 CR 0.00 0.00 0.00 0:00 45.678,118.31 CR 3,204,372.21 CR 0.00 0.00 0.00 0.00 3,204,372.21 CR 12,338.228.11 CR 535.580.70 267.790.35 40,074,978.16 3,077,925.40 12,070,437.78 CR 12.338,228.11 0.00 267,790.35 50,073,638.00 87,070.690.76 12,070,437.76 12,338,228.11 CR 535.580.70 267,790.35 40.074.978.16 3,077.926.40 12.070.437.76 CR 0.00 535,580.70 535,580.70 90.148.616.16 90.148,616.16 0.00 Page: 57 trlalbai.rpt GIL Trial Balance Report Page: 58 8/412025 8:42:15AM COUNTY OF HAWAII 3/1/2026 through 3/31/2026 ItZ 286 BID 1-Kallua Account Number Assets 1101.01 Cash 1120.65 BID 1-Kailua Assessment Receivable 1125.13 Due from KVBID 1130.01 Due From Other Funds 1172.00 Revenue Collections Total Assets Liabilities 2201.00 Vouchers Payable 2203.13 Due to KVBID 2207.00 Due to Other Funds 2227.85 BID 1-Kailua Overpmts/Refunds Payable 2242.00 Expenditures 2248.85 BID 1-Kailua Deferred Revenue Total Liabilities Assets Liabilities and Fund Balance Total BID 1-Kallua Beginning Balance Debits Credits YTD Debits YTD Credits Balance 223.980.35 8,086.41 440,375.43 954.675.36 1,164,750.97 208,308.67 CR 47,517.02 2,581.52 8,551.63 1,265,209.91 1,236,589.22 41,546.91 0.00 0.00 0.00 0.00 2,886.00 0.00 280,969.78 465.22 0.00 281,435.00 397.85 281.435.00 1,223,240.02 CR 0.00 7,327.15 1,752.36 1.232,319.53 1,230.567.17 CR 670.772.87 CR 11,133.15 456,254.21 2,503.072.63 3,636,943.57 1,115,893.93 CR 0.00 440,375.43 440,375.43 1,161,647.72 1,161,647.72 0.00 0.00 0.00 0.00 1,205.29 0.00 0.00 1,777.11 CR 0.00 1,224.48 5,855.32 5,887.59 3,001.59 CR 0.00 0.00 0,00 876.18 0.00 0.00 720,067.00 440,375.43 0.00 1,161,647.72 1,205.29 1,160.442.43 47,517.02 CR 5,970.11 0.00 1,228,482.93 1,257.103.62 41,546.91 CR 670,772.87 886.720.97 441,599.91 3.559,715.16 2.425,844.22 1,115,893.93 670.772.87 CR 11,133.15 456,254.21 2,503,072.63 3,636.943.57 1,115,893.93 CR 670.772.87 886,720.97 441,599.91 3.559,715.16 2,425,844.22 1,115,893.93 0.00 897,854.12 897,854.12 6.062,787.79 6,062,787.79 0.00 Page: 58 GIL Trial Balance Report Page: 59 trialbai.rpt 8/412025 8:42:15AM COUNTY OF HAWAII 3/1/2026 through 3/31/2025 290 Park Dedication Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance Account Number Assets 66,978.17 229.63 0.00 2.227.46 0.00 67.207.80 1101.01 Cash 1,997.83 CR 0.00 229.63 0.00 2,227.46 2,227.46 CR 1172.00 Revenue Collections 64.980.34 229.63 229.63 2,227.46 2.227.46 64.980.34 Total Assets Liabilities 64,980.34 CR 0.00 0.00 0.00 0.00 64,980.34 CR 2271.00 Fund Balance Total Liabilities 64.980.34 CR 0.00 0.00 0.00 0.00 64,980.34 CR 64,980.34 229.63 229.63 2,227.46 2,227.46 64,980.34 Assets Liabilities and Fund Balance 64,980.34 CR 0.00 0.00 0.00 0.00 64,980.34 CR Total Park Dedication Fund 0.00 229.63 229.63 2,227.46 2,227.46 0.00 Page: 59 tralbal.rpt GIL Trial Balance Report Page: 60 8/4/2025 8:42:16AM COUNTY OF HAWAII 3/1/2025 through 3131/2025 295 State Weight Tax Fund to Tj Account Number Assets 1101.01 Cash Total Assets Liabilities 2201.00 Vouchers Payable 2206.00 Due To Stale Of HI 2206.20 Legal Presence Fee 2206.30 State ID Collections Total Liabilities Assets Liabilities and Fund Balance Total state Weight Tax Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 4,487,819.71 2,330,532.78 4,597,540.94 25',057,641.27 24,904,292.41 2,220,811.55 4,487,819.71 2.330.532.78 4,597,540.94 25.057,641.27 24.904,292.41 2,220,811.55 0.00 4,593,470.27 4,593,470.27 29,241,780.76 29,241,780.76 0.00 4.441,418.21 CR 4,567,788.44 2,314,642.78 24,755,718.41 24,907,868.27 2,188,272.55 CR 405.50 CR 415.50 252.00 1,776.00 1.917.00 242.00 CR 45.996.00 CR 29,337.00 15,638.00 146.798.00 147,856.00 32,297.00 CR 4,487,819.71 CR 9.191,011.21 6,924,003.05 54,146,073.17 54,299.422.03 2.220,811.55 CR 4,487.819.71 2.330.532.78 4,597.540.94 25,057,641.27 24.904.292.41 2,220.811.56 4.487,819.71 CR 9.191.011.21 6,924.003.05 54,146.073.17 54,299,422.03 2.220,811.55 CR 0.00 11,521,543.99 11,521.543.99 79,203.714.44 79,203.714.44 0.00 Page: 60 trialbal.rpt GIL Trial Balance Report Page: 61 8/4/2026 8:42.15AM - COUNTY OF HAWAII 3/1/2025 through 313112025 400 General Fixed Asset Beginning Balance Debits Credits YTD Debits YTD Credits Balance Account Number 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 1 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 InlangibleAsset 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 1.568.877,887.24 CR 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 1,568,877.887.24 CR Assets 1,568,877.887.24 0.00 0.00 0.00 0,00 1.568,877.887.24 Liabilities and Fund Balance 1,668.877,887.24 CR 0.00 0.00 0.00 0.00 1.568,877,887.24 CR Total General Fixed Asset 0.00 0.00 0.00 0.00 0.00 0.00 Page: 61 trialbal.rpt 8/4/2025 8:42:16AM G/L Trial Balance Report COUNTY OF HAWAII 3/1/2025 through 3/31/2026 Page: 62 410 General Long -Term Debt Ila Beginning Balance Debits Credits YTD Debits YTD Credits Balance Account Number Assets 1181.00 AmtAv 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 479.520.575.00 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 Oblig 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 2016 A,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 2020A,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 4,105.006.00 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 479,520.575.00 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 -Tenn Debt 0.00 0.00 0.00 0.00 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CL Q x W 'a c LL U U _ .N p Q D C O d W Z A C O '� C m (L a� U fl m u p avi c ur 3 p o• cm 2 0- (0 o.y 0 0 o a V w M Y O co Y Y 'U = a3 w O O O N (n 0 = M W N W W W a) :c 5 a� m CD m 5 < N a� L ''3 •� d p •� •7 •7 Y = y N (6 fC6 V1 Q Y ,M = O O O W M 2 X W O O y- g U V V 2 S2 02 MA ii Mn 2 0 to � Z 0000 QO = o o o rn o 0 0 0 0 L N F 12 N N F 1- � F- F- F- C9 O O co � co co co � LO Lq co (n Lq rn x 00(� W Off- Q v v r r r vvv r rn r rn r rn O rn o) rn 3 O 00 N rn cu IL o � 2 (q § 8 7 Q ° CD) Q. � % §§\ E 8 q § C v a a R § kkk k m aao Cl & m. #\ \ q \ ) 0) a q/r 8 $q % 2 «LOa d o« \ @ wKw RRR w R \ A § / 2 a® 8 8 8 8 8 8 G 2f ddd ddd $ 2% \ Gi 00 W 0 a 0 i § § § § § § § 7 CD04 \ W g b § O G a Q G B a § 2 % § a a e a d s 4 cm o� §% \q\ \ m C.), i _ _ §G§ 00 _ § / ko &wa a ' a § k \ x W - � LL \ k § CL _ « \ 7 LL « ƒ 2 E # 4 t 2 cn § / ƒ a - 2 = § / a k\ C 2 - E D§ ` f 2 § n g o / 2 ® $ § k / w E § = / % ® 3 e \ e 2 « CO- Cl) §/ a.) kp CDk 3 3 3 » k d \ LO E g 3/�� CD o 0.0E p v \ \ $ w k LL q k\ \\ k k co k � trialbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 21112026 through 2/28/2026 Page:1 010 General Fund Beginning 1..i Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 438.986,189.16 184.538,152.19 83.621,500.92 616,071,839.98 398,004.331.06 539,902,840.43 1101.02 Imprest 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 Ma 20.000.00 1106.01 Rpt Current Receivable 0.00 0.00 0.00 38.891.18 38.891.18 0.00 1106.05 RPT Litigated Claims Rec 19.260.77 0.00 0.00 19,260.77 19.260.77 19.260.77 1106.10 RPT Receivable 219,759,406.93 963.841.35 172,586,930.26 523,858.775.39 506.036,118.67 48.136.318.02 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 Accts-TAT 764,720.49 CR 0.00 0.00 0.00 0.00 764.720.49 CR 1115.10 AcctsRec- AutoDiv 3,118.62 2,747.78 0.00 16,951.38 16,194.76 5,866.40 1127.00 Other Receivables 3,600.00 0.00 0.00 138.150.87 185,948.36 3,600.00 1130.01 Due From Other Funds 229,302.04 26,065.14 112.49 65,915.70 2,159,652.94 255,254.69 1131.00 State Grants Receivable 6.709,873.24 0.00 2,210.89 0.00 6.478,555.13 6,707.662.35 1131.11 Due From DWS 42,111.95 0.00 0.00 0.00 268,430.00 42,M95 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 S 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 74,516,980.41 206,812.44 2,754,798.04 283,332.44 30,024,512.39 71,968,994.81 1171.00 Estimated Revenues 696,300,025.59 0.00 0.00 696,300.025.59 0.00 696,300,025.59 1172.00 Revenue Collections 385,422,578.34 CR 3,131,803.14 183,746,532.02 38,229,971.35 604,267,278.57 566,037.307.22 CR Total Assets 1.072,876,777.78 188,869,422.04 442,712,084.62 1.875.023.114.65 1,547.499.173.83 819.034.115.20 Page: 1 trialbal.rpt GIL Trial Balance Report Page: 2 8/4/2025 8:41:21AM COUNTY OFHAWAII 2/1/2025 through 2/28/2025 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities 2201.00 Vouchers Payable 92,759.96 14,296,678.08 14.377,496.87 124,737,081.62 124,725,140.45 11,941.17 2207.00 Due To Other Funds 175,957.08 CR 0.00 105,012.70 1.370,131.42 281,016.82 260,969.78 CR 2207.10 Due To Other Funds - Health Benefits 888.610.66 CR 1.776,180.09 1,776.839.94 14.308.893.42 15.198,163.93 889,270.51 CR 2207.15 Due To Other Funds - Employer FICA 371,378.76 CR 755,451.86 752,734.71 5.801,652.48 6.170,314.09 I 368,661.61 CR 2207.17 Due to Oth Fds-Retiremt Ben 2,478,556.47 CR 5,044,065.93 5,040.436.85 40,298.857.12 42,773,784.51 2,474,927.39 CR 2207.20 Due To Other Funds - Sal & Wages 5,387,927.83 CR 14.758,955.17 14,700,846.81 115,803,529.04 121,133,348.51 5,329,819.47 CR 2207.25 Due to Other Funds - Deductions 3,457.661.11 CR 7.061,348.80 7.090,530.55 55,991.056.14 59.477,899.00 3,486,842.86 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 Hith Ben & Employee Ded Payable 159,752.61 CR 175,961.48 32,417.74 337,186.77 353.395.64 16,208.87 CR 2214.00 Other Payables 14,526.56 CR 0.00 0.00 393.841.01 32,525.33 14,526.56 CR 2214.01 Advance Pmts Received 2,537,302.42 CR 0.00 164,602.26 98.172.08 1,712,823.61 2,701,904.68 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 100.00 OR 0.00 50.00 50.00 200.00 150,00 CR 2229.02 RPT Excess Over Upset 8,613,098.48 CR 27,626.29 0.00 1,264.988.14 3,700,781.95 8,585,472.19 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 151,029.82 CR 0.00 1,774.00 8.800.00 157,954.82 152,803.82 CR 2229.07 RPT Overpmts/Refunds Payable 2,112,414.45 CR 0.00 118,228.40 10.221,054.88 9,088,155.54 2,230,642.85 .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 904,469,459.45 CR 1,323,914.00 1,323,914.00 7,746,214.56 912,215,674.01 904,469,459.45 CR 2242.00 Expenditures 318,093,054.77 86,138,434.24 3.654,157.44 644,791,990.87 244,214,659.30 400,577,331.57 2244.00 Res For Encumbrances 90,309.088.78 CR 6,873,052.49 14,318,598.50 434.533,407.85 324,118,608.78 97.754,634.79 CR 2248.05 Deferred Liquor Revenue 0.00 0.00 0.00 191,620.00 0.00 0.00 2248.10 RPT Deferred Revenue 219,778,667.70 CR 171,629.466.93 6,378.02 494,032,182.44 511,854.839.16 48,155,578.79 CR 2248.15 TAT Deferred Revenue 2.471,029.41 CR 0.00 0.00 0.00 0.00 2,471.029.41 CR 2271.00 Fund Balance 1,74,911,022.65 CR 0.00 0.00 0.00 0.00 174,911,022.65 CR Page: 2 trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page: 3 010 General Fund i.V Beginning �..j Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.06 Fd Bal Res For Drug Enf 32,354.14 CR 0.00 0.00 0.00 0.00 32,354.14 CR 2271.19 Fund Bal 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 Bal 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 Fdbal Desig ImprestlPC 45,090.00 CR 0.00 0.00 0.00 0.00 45,090.00 CR 2278.07 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 2278.92 Res for Bond Rec-ID 19-2013 PIP, 955.632.00 CR 0.00 0.00 0.00 0.00 955,632.00 CR 2278.93 Res for Bond Rec-ID 20-20 PIB 2,318,000.00 CR 0.00 0.00 0.00 0.00 2,318,000.00 CR 2403.00 Encumbrances 90,309,088.78 14.318,598.50 6.873,052.49 320.833,367.06 223,078,732.27 97,754,634.79 Total Liabilities 1.072,876.777.78 CR 324,179.733.86 70.337,071.28 2,272.764.076.90 2,600.288,017.72 819.034,115.20 CR Assets .1,072,876.777.78 188,869,422.04 442,712,084.62 1,875,023,114.65 1.547,499,173.83 819,034,115.20 Liabilities and Fund Balance 1,072,876,777.78 CR 324,179,733.86 .70,337.071.28 2,272,764.076.90 2,600,288.017.72 819.034,115.20 CR Total General Fund 0.00 513,049,155.90 513,049,155.90 4,147,787,191.55 4,147,787,191.55 0.00 Page: 3 trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/2812025 Page:4 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 47,338,942.76 2,827,808.82 3.600,961.22 35,909.835.87 33,112.937.81 46.565,790.36 1127.00 Other Receivables 0.00 0.00 0.00 0.00 1,837.804.80 0.00 1130.01 Due From Other Funds 480,485.91 0.00 0.00 369,472.08 549,616.91 480.485.91 1133.00 Fed Grants Receivable 586,307.99 0.00 16,165.51 0.00 64,206.09 570,142.48 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 30,942,245.96 CR 17,412.52 2,824,887.79 1,913,036.71 35,662,757.94 33,749,721.23 CR Total Assets 76,950,665.70 2,845,221.34 6,442.014.52 97.679.519.66 71,227,323.55 73,353,872.52 Liabilities 2201.00 Vouchers Payable 0.00 1,518,036.62 1,518,036.62 15,590.043.81 15,590,043.81 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1.053,409.53 1,908.23 0.00 2207.10 Due To Other Funds - Health Benefits 81,878.95 CR 163,856.27 164,269.16 1,304,231.27 1,386,523.11 82,291.84 CR 2207.15 Due To Other Funds - Employer FICA 48,049.30 CR 96.776.77 100,320.45 773,072.04 824.665.02 51.592.98 CR 2207.17 Due to Oth Fds-Retiremt Ben 168,335.22 CR 336.841.78 346,379.14 2.648,569.03 2,826.441.61 177,872.58 CR 2207.20 Due To Other Funds - Sal & Wages 450.218.12 CR 1,288,611.62 1,316,284.57 10,389,999.15 10,867,890.22 477,891.07 CR 2207.25 Due to Other Funds -Deductions 250,924.49 CR 516,729.71 536,593.98 4,252,881.54 4,523,670.30 270,788.76 CR 2209.20 Hlth Ben & Employee Ded Payable 4,378.10 CR 4,378.10 0.00 8,756.20 8,756.20 0.00 2214.00 Other Payabies 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 81,180.32 70,886,788.75 70.805.608.43 CR 2242.00 Expenditures 29,390,468.59 3,989.481.05 336,034.82 47,341.942.22 14,298,027.40 33,043,914.82 2244.00 Res For Encumbrances 7,660,667.99 CR 311,070.76 30,992.49 18.548,225.86 14,610,382.15 7,380,589.72 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 Bal Desig Future Yr 9,422.677.00 CR 0.00 0.00 0.00 0.00 9,422,677.00 CR Page:4 trialbal.rpt 814/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 211/2025 through 212812026 Page: 6 020 Highway Fund i.V Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.39 Fund Bai-Fuel Tx IC 22-24 74,632.63 CR 0.00 0.00 0.00 0.00 74,632.63 CR 2403.00 Encumbrances 7,660,667.99 30,992.49 311,070.76 14,610,221.83 7,229,632.11 7,380,589.72 Total Liabilities 76,950,665.70 CR 8,256,775.17 4.659.981.99 116,602,532.80 143,054,728.91 73.353,872.52 CR Assets 76,950,665.70 2.845,221.34 6,442,014.52 97.679.519.66 71,227,323.55 73,353,872.52 Liabilities and Fund Balance 76.950,665.70 CR 8.256,775.17 4,659,981.99 116,602,532.80 143.054,728.91 73.353,872.52 CR Total Highway Fund I 0.00 11,101,996.51 11.101,996.51 214.282,052.46 214,282.052.46 0.00 Page: 5 trialbal.rpt GIL Trial Balance Report Page: 6 8/4/2026 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2026 026 General Excise Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 82,898,245.75 58,605.97 9.695,461.59 54,830,974.44 28.809,026.70 73,261,590.13 1127.00 Other Receivables 0.00 0.00 0.00 25,045,618.34 50.091,236.68 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 30,386.73 93,439.87 0.00 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 29,454,916.69 CR 0.00 0.00 50.091,236.68 79,546.153.37 29,454.916.69 CR Total Assets 128,443.329.06 58,805.97 9.695.461.59 204,998.216.19 158,539.856.62 11B,806,673.44 Liabilities 2201.00 Vouchers Payable 0.00 2,820,757.10 2,820.757.10 18,295,284.95 18,295,284.95 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 13.274.82 282.82 0.00 2207.10 Due To Other Funds - Health Benefits 4,898.97 CR 9,797.94 9,797.94 72,600.56 77,499.53 4,898.97 CR 2207.15 Due To Other Funds - Employer FICA 3,864.47 CR 9,054.10 9,237.80 74.606.53 78.654.70 4.048.17 CR 2207.17 Due to Other Funds - Retiremt Ben 10,459.05 CR 21,596.67 22,126.12 197,674.43 208,662.93 10,988.50 CR 2207.20 Due To Other Funds - Sal & Wages 35,219.85 CR 105,164.35 105,761.02 905,243.66 941,060.18 35,816.52 CR 2207.25 Due to Other Funds - Deductions 18,714.48 CR 46,110.24 47,402.03 384,282.09 404.288.36 20,006.27 CR 2209.20 Hith Ben & Employee Ded Payable 26.30 CR 26.30 0.00 52.60 52.60 0.00 2241.00 Appropriation 87,186,824.27 CR 19,000.00 19,000.00 344,000.00 87,530,824.27 87,186,824.27 CR 2242.00 Expenditures 18,965.175.93 9,719,823.85 80,592.92 41,928,201.28 13.323,794.42 28,604,406.86 2244.00 Res For Encumbrances 15,105.317.11 CR 212,195.65 11,518.32 20,865,730.70 23,583,546.21 14,904,639.78 CR 2271.00 Fund Balance 50,148,497.60 CR 0.00 0.00 0.00 0.00 50.148.497.60 CR 2271.19 Fund Be[ Desig Future Yr 10.000,000.00 CR 0.00 0.00 0.00 0.00 10,000,000.00 CR 2403.00 Encumbrances 15,105,317.11 11.518.32 212,195.65 23,258,546.21 8,353.906.43 14,904.639.78 Total Liabilities 128,443,329.06 CR 12,975.044.52 3,338.388.90 106,339,497.83 152,797,857.40 118,806,673.44 CR Page: 6 1 tdalbal.rpt 8/4/2025 8:41:21AM OAssets Liabilities and Fund Balance Total General Excise Tax Fund GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/2812026 Page: 7 128,443,329.06 58.805.97 9.695,461.59 204.998,216.19 158.539,856.62 118.806,673.44 128,443,329.06 CR 12,975,044.52 3.338,388.90 106,339,497.83 152,797,857.40 118,806,673.44 CR 0.00 13,033.850.49 13.033.850.49 311,337,714.02 311,337.714.02 0.00 trialbal.rpt 8/412026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/28/2025 Page: 7 Page: 8 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 22,565.445.02 1,256,446.00 1,642,774.68 12,492.926.51 11,729.645.91 22.179,116.34 1101.02 Imprest Fund 400.00 0.00 0.00 0.00 0.00 400.00 1115.70 Sewer Charges Receivable 1,745,780.72 1.471,404.46 1,149,446.07 19,477,790.84 13,111,012.58 2,067,739.11 1115.78 AIIowFor 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 0.00 0.00 0.00 0.00 184,892.43 0.00 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 10,024,134.01 CR 19,263.79 1,155.211.30 529,278.91 11,689,360.43 11,160,081.52 CR Total Assets 40,461,419.68 2,747,114.25 3.947,432.05 51.419,001.26 36,714,911.35 39,261,101.88 Liabilities 2201.00 Vouchers Payable 0.00 904,368.71 904.368.71 4,721,374.61 4,72.1,374.61 0.00 2207.00 Due To Other Funds 112.49 CR 112.49 0.00 910.023.29 1,330.76 0.00 2207.10 Due To Other Funds - Health Benefits 22,222.97 CR 44,633.89 44,821.84 349,679.06 372,089.98 22,410.92 CR 2207.15 Due To Other Funds - Employer FICA 16,406.72 CR 33.317.41 33,055.52 251,728.73 267,873.56 16,144.83 CR 2207.17 Due to Oth Fds-Retiremt Ben 46,153.88 CR 93,000.12 93,482.88 739,148.73 785,785.37 46,636.64 CR 2207.20 Due To Other Funds -Sal&Wages 141,709.65CR 369,122.43 367,517.69 2.945,506.71 3,085,611.62 140,104.91 CR 2207.25 Due to Other Funds -Deductions 80,498.01 CR 167,201.41 165,730.36 1,306,487.50 1,365,514.46 79,026.96 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 0.00 156,460.00 32,420,819.57 32,264,359.57 CR 2242.00 Expenditures 8.545.975.00 1,615,014.83 109,738.89 16,207.143.58 6,155,892.64 10.051,250.94 2244.00 Res For Encumbrances 5,074,354.02 CR 461,598.65 48,244.50 6,959,961.85 6,275,607.15 4,660,999.87 CR 2248.70 Sewer Deterred Revenue 807,705.67CR 1,099,390.12 1,407,127.72 12,686,243.34 11,126,947.46 1,115,443.27 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 trlalbal.rpt GIL Trial Balance Report Page: 9 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2026 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YJD Credits Balance Liabilities (Continued) 2271.19 Fund Bal Desig Future Yr 4,232,169.00 CR 0.00 0.00 0.00 0.00 4,232,169.00 CR 2271.21 Fund Bal Desig Eqpt Rep[ 4,579,252.29 CR 0.00 0.00 0.00 0.00 4,579,252.29 CR 2273.00 Fdbal Desig Imprest/PC 400.00 CR 0.00 0.00 0.00 0:00 400.00 CR 2403.00 Encumbrances 5,074.354.02 48.244.50 461,598.65 6,244,147.15 1,583,147.28 4.660,999.87 Total Liabilities 40,461.419.68 CR 4,836,004.56 3,635,688,78 53.477.904.55 68.181,994.46 39,261,101.88 CR Assets 40,461,419.68 2.747.114.25 3,947.432.05 51.419,001.26 36,714,911.35 39,261,101.88 Liabilities and Fund Balance 40,461,419.68 CR 4.836.004.56 3,635,686.76 53,477,904.55 68,181,994.46 39,281,101.88 CR Total Sewer Fund 0.00 7,583,118.81 7.583,118.81 104,896,905.81 104,896,905.81 0.00 tdalbal.rpt 8/4/2025 8:41:21AM 035 ST Vacation Rental Enforcement Fund Account Number _ Assets 1101.01 Cash 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 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-Retiremt 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 Be[ Desig Future Yr 2403.00 Encumbrances Total Liabilities GIL Trial Balance Report Page:10 COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 1,160,519.22 20,750.00 29,235.10 170.520.00 260,430.77 1,152,034.12 1,174,882.00 0.00 0.00 1,174,882.00 0.00 1,174,882.00 143,270.00 CR 0.00 20,750.00 6,500.00 170.520.00 164,020.00 CR 2,192,131.22 20,750.00 49.985.10 1,351.902.00 430,950.77 2.162,896.12 0.00 0.00 0.00 19.675.00 19,675.00 0.00 2,046,97 CR 4,093.94 4,093.94 34,178.06 36,225.03 2,046.97 CR 697.54 CR 1,418.76 1,428.04 11,502.66 12,209.48 706.82 CR 2.237.84 CR 4,493.00 4,510.32 36,279.52 38,534.68 2,255.16 CR 6,062.18 CR 17,017.41 16.983.90 132,308.75 138,337.42 6,028.67 CR 3.397.76 CR 6,956.15 7,110.82 57,918.76 61.469.19 3,552.43 CR 1,193,768.32 CR 0.00 0.00 0.00 1.193.768.32 1,193,768.32 CR 239,137.96 33,648.87 4.268.01 316,057.31 47,536.49 268.520.82 44,593.32 CR 0.00 0.00 34,561.32 60,268.32 44.593.32 CR 395.676.57 CR 0.00 0.00 0.00 0.00 395,676.57 CR 827,382.00 CR 0.00 0.00 0.00 0.00 827.382.00 CR 44,593.32 0.00 0.00 60,268.32 15,675.00 44,593.32 2,192,131.22 CR 67,628.13 38,393.03 702,747.70 1,623,698.93 2,162,896.12 CR d 1 Page: 10 trialbal.rpt GIL Trial Balance Report Page:11 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 212812025 Assets 2,192,131.22 20,750.00 49.985.10 1.351.902.00 430.950.77 2,162,896.12 Liabilities and Fund Balance 2,192,131.22 CR 67,628.13 38,393.03 702,747.70 1,623.698.93 2,162,896.12 CR Total 5T Vacation Rental Enforcement Fund 0.00 88,378.13 88,378.13 2,054,649.70 2,054.649.70 0.00 Page:11 trialbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/28/2025 Page:12 040 Parking Meter Fund r Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 364,498.33 734.50 0.00 5,682.50 0.00 365,232.83 1172.00 Revenue Collections 4.948.00 CR 0.00 734.50 0.00 5,682.50 5.682.60 CR Total Assets 359,550.33 734.50 734.50 5.682.50 5,682.50 359,550.33 Liabilities 2271.00 Fund Balance 359,550.33 CR 0.00 0.00 0.00 0.00 359,550.33 CR Total Liabilities 359.550.33 CR 0.00 0.00 0.00 0.00 359.550.33 CR Assets 359,550.33 734.50 734.50 5,682.50 5,682.50 359,550.33 Liabilities and Fund Balance 359,550.33 CR 0.00 0.00 0.00 0.00 359.550.33 CR Total Parking Meter Fund 0.00 734.50 734.50 5,682.50 5.682.50 0.00 trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page:13 060 Cemetery Fund Beginning �..,� Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 87,696.98 1,000.00 0.00 8.750.00 .0.00 88,696.98 1171.00 Estimated Revenues 10,000.00 0.00 0.00 10.000.00 0.00 10,000.00 1172.00 Revenue Collections 7,750.00 CR 0.00 1,000.00 0.00 8,750.00 8,750:00 CR Total Assets 89,946.98 1,000.00 1,000.00 18,750.00 8.750.00 89,946.98 Liabilities 2241.00 Appropriation 10,125.00 CR 0.00 0.00 6.00 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 7,045.02 125.00 7,170.02 7.170.02 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 7.045.02 0.00 7,170.02 0.00 7,170.02 Total Liabilities 89,946.98 CR 7.045.02 7.045.02 7,420.02 17,420.02 89,946.98 CR Assets 89.946.98 1.000.00 1.000.00 18,750.00 8,750.00 89,946.98 Liabilities and Fund Balance 89.946.98 CR 7,045.02 7,045.02 7,420.02 17.420.02 89,946.98 CR Total Cemetery Fund 0.00 8,045.02 8,045.02 26,170.02 26,170.02 0.00 trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page: 13 Page:14 060 Bikeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 406,750.99 7,015.00 0.00 35,158.32 35,973.32 413,765.99 1130.01 Due From Other Funds 0.00 0.00 0.00 993.32 993.32 0.00 1171.00 Estimated Revenues 209.000.00 0.00 0.00 209.000.00 0.00 209,000.00 1172.00 Revenue Collections 26.670.00 CR 0.00 7,015.00 480.00 34,165.00 33.685.00 CR Total Assets 589,080.99 7.015.00 7,015.00 245,631.64 71,131.64 589,080.99 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 34,530.00 34,530.00 0.00 2241.00 Appropriation 221,857.49 CR 0.00 0.00 0.00 221,857.49 221,857.49 CR 2242.00 Expenditures 34,500.00 0.00 0.00 47,357.49 12,857.49 34,500.00 2244.00 Res For Encumbrances 27,357.49 CR 0.00 0.00 47.357.49 61,857.49 27,357.49 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 27,357.49 0.00 0.00 61,857.49 34,500.00 27.357.49 Total Liabilities 589.080.99 CR 0.00 0.00 191.102.47 365.602.47 589,080.99 CR Assets 589,080.99 7,015.06 7,015.00 245,631.64 71.131.64, 589,080.99 Liabilities and Fund Balance 589,080.99 CR 0.00 0.00 191.102.47 365.602.47 589,080.99 CR Total Bikeway Fund 0.00 7,015.00 7,015.00 436,734.11 438,734.11 0.00 Page:14 trialbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2026 Page:15 �j 065 Wkforce Innov & Opport Act Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 279.856.57 CR 310,544.03 84,333.44 1,130,544.24 626,962.18 53,645.98 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 0.00 0.00 0.00 0.00 64.00 0.00 1133.00 Fed Grants Receivable 297,004.10 0.00 0.00 0.00 601.235.66 297,004.10 1171.00 Estimated Revenues 3,797,603.00 0.00 0.00 3,797,603.00 0.00 3.797,603.00 1172.00 Revenue Collections 218.664.30 CR 0.00 310,544.03 601.235.66 1,130,443.99 529,208.33 CR Total Assets 3,635,079.89 310,544.03 394.877.47 5,529.382.90 2.358,705.83 3,550,746.45 Liabilities 2201.00 Vouchers Payable 0.00 84.333.44 84,333.44 583.467.30 583,467.30 0.00 2207.00 Due To Other Funds 0.00 0.00 23,154.39 40.295.94 23,154.39 23,154.39 CR 2241.00 Appropriation 4.137,376.44 CR 0.00 0.00 0.00 4,137,376.44 4,137,376.44 CR 2242.00 Expenditures 502,296.55 107,487.83 0.00 949,594.07 339,809.69 609,784.38 2244.00 Res For Encumbrances 1,080,273.41 CR 84,324.24 0.00 1,870,573.53 2,526,749.26 995,949.1.7 CR 2403.00 Encumbrances 1,080.273.41 0.00 84,324.24 2,526,749.26 1,530,800.09 995,949.17 Total Liabilities 3,635,079.89 CR 276.145.51 191,812.07 5.970,680.10 9,141.357.17 3,550,746.45 CR Assets 3,635,079.89 310,544.03 394,877:47 5,529,382.90 2,358,705.83 3.550,746.45 Liabilities and Fund Balance 3,635.079.89 CR 276.145.51 191,812.07 5.970,680.10 9,141.357.17 3.550.746.45 CR Total Wkforce Innov & Oppurt Act Fund 0.00 580,689.54 586,689.64 11,500,063.00 11.500,063.00 0.09 Page: 15 trialbal.rpt GIL Trial Balance Report Page:16 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 212812026 070 Beautification Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 256,798.72 16,585.00 253.28 142,841.00 130,763.31 273,130.44 1171.00 Estimated Revenues 212,340.00 0.00 0.00 212,340.00 0.00 212,340.00 1172.00 Revenue Collections 126,120.00 CR 8.00 16,585.00 144.00 142,841.00 142,697.00 CR Total Assets 343,018.72 16,593.00 18,838.2E 355.325.00 273.604.31 342,773.44 Liabilities 2201.00 Vouchers Payable 0.00 245.28 245.28 22,372.02 22,372.02 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 108,259.29 0.00 0.00 2241.00 Appropriation 212,340.00. CR 0.00 0.00 0.00 212,340.00 212,340.00 CR 2242.00 Expenditures 22,114.74 245.28 0.00 22,360.02 0.00 22,360.02 2244.00 Res For Encumbrances 0.00 0.00 0.00 3,106.83 3.106.83 0.00 2271.00 Fund Balance 152,793.46 CR 0.00 0.00 0.00 0.00 152,793.46 CR 2403.00 Encumbrances 0.00 0.00 0.00 3,106.83 3,106.83 0.00 Total Liabilities 343.018.72 CR 490.56 245.28 159,204.99 240,925.68 342,773.44 CR Assets 343.018.72 16,593.00 16,838.28 355.325.00 273,604.31 342,773.44 Liabilities and Fund Balance 343.018.72 CR 49D.56 245.28 159,204.99 240.925.68 342,773.44 CR Total Beautification Fund 0.00 17.083.56 17,083.56 514,529.99 514.529.99 0.00 Page: 16 trialbal.rpt GIL Trial Balance Report Page:17 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2026 076 Vehicle Disposal Fund Beginning �.,.� Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 10,132,205.57 201,345.50 386,704.38 1,791,089.96 1,642,681.13 9,946,846.69 1171.00 Estimated Revenues 4,608,184.00 0.00 0.00 4,608,184.00 0.00 4,608,184.00 1172.00 Revenue Collections 1,580.492.81 CR 108.00 201,345.50 1.729.00 1,783,459.31 1,781.730.31 CR Total Assets 13,159,896.76 201,453.50 588,049.88 6,401.002.96 3,426,140.44 12.773,300.38 Liabilities 2201.00 Vouchers Payable 0.00 64,049.24 64,049.24 1,039,429.18 1,039,429.18 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 78,214.55 316.48 0.00 2207.10 Due To Other Funds - Health Benefits 1.283.16 CR 2,566.32 2.566.32 31,209.66 32.492.82 1,283.16 CR 2207.15 Due To Other Funds - Employer FICA 449.83 CR 893.59 903.14 9,936.40 10.395.78 459.38 CR 2207.17 Due to Oth Fds-Retirement Ben 1.422.58 CR 2,809.66 2,774.16 30.935.80 32.322.88 1,387.08 CR 2207.20 Due To Other Funds - Sal & Wages 3,562.82 CR 10,001.79 10,457.20 109,738.23 113.756.46 4,018.23 CR 2207.25 Due to Other Funds -Deductions 2,951.83 CR 5,475.10 5,101.77 67,232.94 69,811.44 2,578.50 CR 2241.00 Appropriation 5,571,788.13 CR 0.00 0.00 54,000.00 5,625.788.13 5.571,788.13 CR 2242.00 Expenditures 1,178,497.25 388,625.02 1;972.51 2,557,561.97 992.412.21 1,565,149.76 2244.00 Res For Encumbrances 856,100.41 CR 0.00 44,011.54 1.094,065.49 1,030.573.31 900,111.95 CR 2271.00 Fund Balance 6,801,751.66 CR 0.00 0.00 0.00 0.00 6.801,751.66 CR 2271.19 Fund Be[ Desig Future Yr 1,955,184.00 CR 0.00 0.00 0.00 0.00 1,955,184.00 CR 2403.00 Encumbrances 856,100.41 44,011.54 0.00 1.030,573.31 130.461.36 900,111.95 Total Liabilities 13,159,896.76 CR 518,432.26 131.835.88 6.102.897.53 9,077,760.05 12,773,300.38 CR trialbal.rpt 8/4/2025 8:41:21AM Assets Liabilities and Fund Balance Total Vehicle Disposal Fund G/L Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2128/2026 13,159.896.76 201,453.50 588.049.88 6.401.002.96 13,159.896.76 CR 518,43226 131,835.88 6,102.897.53 0.00 719,885.76 719.885.76 12.503,900.49 Page: 17 Page: 18 3,426,140.4{ 12,773,300.38 9.077.760.05 12,773,300.38 CR 12.503,900.49 0.00 Page: 18 trialbal.rpt GIL Trial Balance Report Page: 19 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2026 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YID Debits YTD Credits Balance Assets 1101.01 Cash 2,168,496.66 1,293.538.21 3,604.367.30 13,097,381.90 26,650,616.57 142,332.43 CR 1101.02 imprest Fund 250.00 0.00 0.00 0.00 0.00 250.00 1115.40 Landfill Fees Receivable 2.021,196.58 1.354,332.54 1.285,856.78 12.356,694.44 12,753,423.03 2,089,672.34 1115.48 Allow For Doubtful Accts 97,335.33 CR 0.00 0.00 0.00 0.00 97,335.33 CR 1127.00 Other Receivables 0.00 0.00 0.00 0.00 917,509.93 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 171.867.91 0.00 1131.00 State Grants Receivable 1,232,261.27 0.00 0.00 0.00 0.00 1,232,261.27 1133.00 Fed Grants Receivable 1,577,787.14 0.00 0.00 0.00 0.00 1,577,787.14 1171.00 Estimated Revenues 53.022,862.00 0.00 0.00 53,022,862.00 0.00 53,022,862.00 1172.00 Revenue Collections 10,656,897.57 CR 0.00 1,285,446.50 918,920.11 12,861,264.18 11.942.344.07 CR Total Assets 49.268,620.75 2.647.870.75 6,175.670.58 79,395,858.45 53,354.681.62 45,740,820.92 Liabilities 2201.00 Vouchers Payable 0.00 2,407,348.72 2,407,348.72 16,166,541.61 16,166,541.61 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,074.782.83 32,037.54 0.00 2207.10 Due To Other Funds - Health Benefits 46,666.35 CR 93,664.98 93,400.18 772.120.41 818,521.96 46,401.55 CR 2207.15 Due To Other Funds - Employer FICA 27,578.63 CR 56,282.44 56,382.03 457,875.34 485,553.56 27,678.22 CR 2207.17 Due to Oth Fds-Retiremt Ben 77,347.45 CR 157.691.64 159.162.01 1,296,497.94 1.375,315.76 78,817.82 CR 2207.20 Due To Other Funds - Sal & Wages 251,783.16 CR 752,239.83 741,873.95 6,126,554.07 6,367,971.35 241,417.28 CR 2207.25 Due to OtherFunds-Deductions 143.937.53 CR 301,054.35 299,756.45 2,517,892.61 2,660.532.24 142,639.63 CR 2209.20 Hlth Ben & Employee Ded Payable 1,217.20 CR 1,217.20 0.00 2.434.40 2,434.40 0.00 2241.00 Appropriation 60,667,808.91 CR 0.00 0.00 16,500.00 60,684,308.91 60,667,808.91 CR 2242.00 Expenditures 22.494,466.02 3,795,565.17 210.865.40 35,554,855.64 9,475.689.85 26,079,165.79 2244.00 Res For Encumbrances 15,752,501.18 CR 1,533,142.14 1,043,188.00 20,784,411.88 28,402,012.01 15,262,547.04 CR Page: 19 trialbal.rpt GIL Trial Balance Report Page: 20 8/4/2026 8:41:21AM COUNTY OF HAWAII 21112025 through 2128/2025 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2248.40 Landfill Deferred Rev 1,923,861.25 CR 1,285,439.50 1,353,915.26 12.742.633.50 12.345,904.91 1,992,337.01 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 Imprest/PC 250.00 CR 0.00 0.00 0.00 0.00 250.00 CR 2403.00 Encumbrances 15,752,501.18 1,043,188.00 1,533,142.14 28.402,012.01 13,139,464.97 15,262,547.04 Total Liabilities 49,268,620.75 CR 11,426.833.97 7,899,034.14 125,915,112.24 151,956,289.07 45,740,820.92 CR Assets 49,268,620.75 2.647.870.75 6.175,670.58 79.395,858.45 53.354,681.62 45.740.820.92 Liabilities and Fund Balance 49,268,620.75 CR 11,426,833.97 7,899,034.14 125,915,112.24 151.956.289.07 45.740,820.92 CR Total Solid Waste Fund 0.00 14,074,704.72 14.074,704.72 206.310,970.69 205,310.970.69 0.00 Page: 20 trialbal.rpt GIL Trial Balance Report Page: 21 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2025 090 Golf Course Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 152,641.47 74.643.24 164,197.03 633,442.27 1.300.818.91 63,087.68 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 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 551,189.94 CR 0.00 74,609.88 7.534.00 633,333.82 625,799.82 CR Total Assets 1,823,681.53 74,643.24 238.806.91 2,861.206.27 1,941,676.73 1,659,517.86 Liabilities 2201.00 Vouchers Payable 0.00 37,449.14 37,449.14 322,373.45 322,373.45 0.00 2207.10 Due To Other Funds - Health Benefits 6,512.92 CR 13,025.84 13.027.90 101,522.66 108,037.64 6,514.98 CR 2207.15 Due To Other Funds - Employer FICA 3,105.33 CR 6,365.90 6,335.77 49,082.98 52,158.18 3,075.20 CR 2207.17 Due to Oth Fds-Retiremt Ben 10.033.13 CR 20,245.33 20,126.72 155.017.56 164,932.08 9.914.52 CR 2207.20 Due To Other Funds - Sal 8 Wages 28,168.85 CR 85,947.58 85,618.81 696,886.05 724,726.13 27,840.08 CR 2207.25 Due to Other Funds -Deductions 14,438.06 CR 30.492.88 30,304.80 244,608.39 258,858.37 14,249.98 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 1,198,795.08 187,361.08 23,860.94 1,674,890.36 312,595.14 1.362,295.22 2244.00 Res For Encumbrances 29,397.13 CR 11,521.02 0.00 214,134.38 139,854.00 17,876.11 CR 2271.00 Fund Balance 580,023.83 CR 0.00 0.00 0.00 0.00 580,023.83 CR 2271.19 Fund Be] 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 29,397.13 0.00 11,521.02 139,854.00 121,977.89 17,876.11 Total Liabilities 1,823,681.53 CR I 392,40B.77 228.245.10 3,598,369.83 4.517,899.37 1,659,517.86 CR Page: 21 trialbal.rpt GIL Trial Balance Report Page: 22 8/4/2025 8:41:21AM COUNTY OFHAWAII 2/1/2025 through 2/28/2025 Assets 1,823,681.53 74,643.24 238,806.91 2,861,205.27 1,941,676.73 1,659.517.86 Liabilities and Fund Balance 1,823.681.53 CR 392,408.77 228,245.10 3,598,369.83 4,517,899.37 1,659.517.86 CR Total Golf Course Fund 0.00 467,052.01 467,052.01 6,459,576.10 6,459,576.10 0.00 Page:22 trialbal.rpt GIL Trial Balance Report Page: 23 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2025 096 Geotherm Reloc & Community Benefits Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 5,735,039.11 0.00 0.00 776,756.53 120.288.31 5,735,039.11 1127.00 Other Receivables 0.00 0.00 0.00 0.00 561,116.08 0.00 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 213,784.71 CR 0.00 0.00 561,116.08 774,900.79 213,784.71 CR Total Assets 6,521,254.40 0.00 0.00 2.337,872.61 1,456,305.18 6.521.254.40 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 120,549.05 120,549.05 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 118,432.57 0.00 0.00 492,057.27 373,624.70 118,432.57 2244.00 Res For Encumbrances 682,670.65 CR 0.00 0.00 492,05727 801,363.96 682,670.65 CR 2271.00 Fund Balance 4,266,323.01 CR 0.00 0.00 0.00 0.00 41266;323.01 CR 2271.66 Fund Bal-Desig, Relocation 1,000,000.00 CR 0.00 0.00 0.00 0.00 1,000,000.00 CR 2403.00 Encumbrances 682,670.65 0.00 0.00 801,363.96 118.693.31 682,670.65 Total Liabilities 6.521.254.40 CR 0.00 0.00 1,906,027.55 2,787,594.98 6,521,254.40 CR Assets 6,521.254.40 0.00 .0.00 2,337.872.61 1,456,305.18 6,621,254.40 Liabilities and Fund Balance 6,521.254.40 CR 0.00 0.00 1,906.027.55 2,787,594.98 6,521,254.40 CR Total Geotherm Reloc & Community Benefits 0.00 0.00 0.00 4,243,900.16 4,243,900.16 0.00 Page: 23 trialbat.rpt GIL Trial Balance Report Page: 24 8/4/2026 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2025 110 Capital Projects Fund Account Number Beginning Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 80,477,074.90 1,249,222.30 5,886,799.49 8,245,216.33 54,476,837.85 75.839,497.71 1127.10 Private Contribution Rec 686,686.45 0.00 0.00 773,710.05 750,000.00 686.686.45 1129.00 Bonds Auth-Unissued 1,064,188.687.29 0.00 0.00 150,000,000.00 0.001,064,188,687.29 1130.01 Due From Other Funds 0.00 OAO 0.00 0.00 794.499.47 0.00 1131.00 State Grants Receivable 2,397,267.00 0.00 0.00 1,000,000.00 0.00 2,397.267.00 1131.11 Due From DWS 0.00 0.00 0.00 0.00 402,629.84 0.00 1131.50 State Loans Receivable 76.613,405.39 0.00 0.00 0.00 0.00 76,613,405.39 1133.00 Fed Grants Receivable 151,391,420.47 0.00 1,217,580.65 33,315,311.06 6,683,291.05 150,173.839.82 1171.00 Estimated Revenue 0.00 4,867,044.47 4,867.044.47 450,786,625.21 450,786.625.21 0.00 1172.90 Sundry Revenues 2,257.65 CR 0.00 0.00 0.00 2,257.65 2,257.65 CR Total Assets 1,375,752,283.85, 6,116.268.77 11,971,424,61 644,120,862.65 513,896,141.07 1.389,897.126.01 Liabilities 2201.00 Vouchers Payable 0.00 5,905,958.04 5,905,958.04 54,620,304.80 54,620,304.80 0.00 2207.00 Due To Other Funds 710.809.10 CR 0.00 0.00 71.404.48 395,083.46 710,809.10 CR 2214.01 Advance Pmts Received 360,721.20 CR 0.00 0.00 750.000.00 0.00 360.721.20 CR 2214.38 Hokulia Settlement Payable 240,114.21 CR 0.00 12,483.10 0.00 122,422.58 252,597.31 CR 2231.30 UnallotApprop Bond Ord 07A20 41,036.61 CR 0.00 0.00 0.00 0.00 41,036.61 CR 2231.31 UnallotApprop Bond Ord 08-106 12,225,043.35 CR 0.00 0.00 0.00 0.00 12,225,043.35 CR 2231.32 UnallotApprop Bond Ord 08-148 4,138.11 CR 0.00 0.00 0.00 0.00 4,138.11 CR 2231.34 UnallotApprop Bond Ord 04-154 493,038.41 CR 0.00 0.00 0.00 0.00 493,038.41 CR 2231.35 UnallotApprop Bond Ord 11-40 14,562.494.69 CR 0.00 0.00 0.00 0.00 14.562.494.69 CR 2231.36 UnallotApprop Bond Ord 12-77 1,505,657.78 CR 0.00 0.00 0.00 0.00 1,505,657.78 CR 2231.37 UnallotApprop Bond Ord 12-150 20,281,839.05 CR 0.00 0.00 0.00 0.00 20.281.839.05 CR Page:24 trlalbal.rpt GIL Trial Balance Report Page: 25 81412025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2025 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2231.39 UnallotApprop Bond Ord 13-23 222.56 CR 0.00 0.00 0.00 0.00 222.56 CR 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 UnallotApprop Bond Ord 14-11 10,750,661.20 CR 0.00 0.00 285,952.00 0.00 10,750,661.20 CR 2231.44 UnallotApprop Bond Ord 15-18 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 UnallotApprop Bond Ord 16-66 9,658,501.71 CR 0.00 0.00 0.00 0.00 9,658,501.71 CR 2231.47 UnallotApprop Bond Ord 18-6 640,424.05 CR 0.00 0.00 0.00 0.00 640,424.05 CR 2231.48 UnallotApprop Band Ord 18-51 0.00 0.00 0.00 121.036.77 0.00 0.00 2231.49 UnallotApprop Bond Ord 18-60 16,946.68 CR 0.00 0.00 0.00 0.00 16,946.68 CR 2231.50 UnallotApprop Bond Ord 20-27 54,312,365.79 CR 0.00 0.00 0.00 0.00 54.312,365.79 CR 2231.51 Unallot Approp 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 21-53 500,000.00 CR 0.00 0.00 801,510.04 0.00 500,000.00 CR 2231.53 UnallotApprop Bond Ord 22.41 9,223.466.61 CR 0.00 0.00 89.505.960.36 0.00 9,223,466.61 CR 2231.54 Unallot Approp Bond Ord 23-31 2,755,654.49 CR 0.00 0.00 100,090,645.51 0.00 2,755,654.49 CR 2231.82 UnallotApprop Bond Ord 23-95 55,254,268.56 CR 2,321,210.00 0.00 112.208,051.49 0.00 52,933,058.56 CR 2231.83 UnallotApprop Bond Ord 24-95 76,741,098.20 CR 0.00 -0.00 73,258,901.80 150,000,000.00 76,741,098.20 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 Una[ Appr Gen Fund Trs 153,458.00CR 380,251.21 380,251.21 423,666.21 400,251.21 153,458.00 CR 2234.00 Una[ Appr Other Fund Trs 0.00 2,165,583.26 2,165,583.26 2,814,198.72 2.814,198.72 0.00 2235.00 Unal ApprCap Proj Fdbal 889,000.00 CR 0.00 0.00 32,307.024.10 32,722,024.10 889,000.00 CR 2236.09 Unal App Fueltx IC 08-10 0.00 0.00 0.00 68,417.65 0.00 0.00 2236.11 Unal App Fueltx IC 12-14 0.00 0.00 0.00 88,819.58 64,041.51 0.00 2236.12 Una] App Fueltx IC 14-16 0.00 0.00 0.00 577,797.03 557.843.61 0.00 Page: 25 trialbal.rpt GIL Trial Balance Report Page: 26 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 212812026 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2236.13 Unal App Fueltx IC 16-18 0.00 0.00 0.00 101.236.43 0.00 0.00 2236.15 Una[ App Fueltx IC 20-22 0.00 '0.00 0.00 132,598.59 0.00 0.00 2236.16 Una[ App Fueltx IC 22-24 0.00 0.00 0.00 2,313.612.75 0.00 0.00 2241.00 Appropriation 686,169,542.84 CR 0.00 4,867,044.47 2,741,282.36 693,777,869.67 691,036,587.31 CR 2242.00 Expenditures 48.689,050.10 5,886,799.49 19,158.55 300,504,089.29 245,947,398.25 54.556,691.04 2244.00 Res For Encumbrances 168,828,378,26 CR 5,479,963.2.1 380,747,553.39 352,018.099.26 654,620,335.36 544.095,968.44 CR 2271.00 Fund Balance 284,166.12 CR 0.00 0.00 32,307,024.10 32,307,024.10 284,166.12 CR 2271.05 Fund Balance -Designated 7,300,637.21 CR 380,251.21 0.00 795,251.21 0.00 6,920,386.00 CR 2271.18 Fund Bat Unappr Fund Trans 60,123,504.23 CR 2.165,583.26 0.00 2,165,583.26 0.00 57,957,920.97 CR 2271:23 Fund Bat - SRF 8,185,000.02 CR 0.00 0.00 32,307,024.10 0.00 8,185,000.02 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 Ba]-Fuel Tx IC 08-10 6,138.74 CR 0.00 0.00 0.00 0.00 6,138.74 CR 2271.33 Fund Sal -Fuel Tx IC 10-12 74,107.17 CR 0.00 0.00 0.00 0.00 74;107.17 CR 2271.34 Fund Bal-Fuel Tx IC 12-14 7,069.07 CR 0.00 0.00 0.00 0.00 7,069.07 CR 2271.35 Fund Bat -Fuel Tx IC 14-16 6,956.73 CR 0.00 0.00 0.00 0.00 6,956.73 CR 2271.36 Fund Bal-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 446.732.86 CR 0.00 0.00 437.605.00 0.00 446,732.86 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 8,081,316.08 CR 0.00 0.00 211.010.46 0.00 8,081,316.08 CR 2403.00 Encumbrances 168.828.378.26 380,747,553.39 5,479,963.21 652,500,938.12 108,404,969.68 544.095,968.44 Page: 26 trialbal.rpt GIL Trial Balance Report Page: 27 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2025 0 110 Capital Projects Fund Beginning y--j Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Liabilities 1,375,752,283.85 CR 405,433,153.07 399,577,995.23 1,846,529,045.47 1,976,753,767.05 1,389,897,126.01 CR Assets 1,375,752,283.85 6,116,266.77 11,971,424.61 644,120,862.65 513,896,141.07 1,369,897,126.01 Liabilities and Fund Balance 1,375,752,283.85 CR 405,433,153.07 399,577,995.23 1,846,529,045.47 1,976,753,767.05 1,369,897,126.01 CR Total Capital Projects Fund 0.00 411.549.419.84 411,549,419.84 2,490,649,908.12 2,490,649,908.12 0.00 trialbal.rpt 8/4/2026 8:41:21AM G/L Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/28/2026 Page: 27 Page: 29 125 Kona Wdrvw/Cstvw Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 266,268.54 10,868.89 10,767.36 77,524.61 146,505.84 266,370.07 1121.80 Special Assessment Receivable 25.164.91 11,685.03 10,028.93 72,007.65 68,534.63 26,821.01 Total Assets 291,433.45 22,553.92 20,796.29 149.532.26 216,040.47 293,191.08 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 101.58 101.58 0.00 2207.00 Due to Other Funds 0.00 0.00 0.00 890.00 0.00 0.00 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 241,425.69 CR 8,083.41 8,885.02 124,356.62 54,746.69 242,227.30 CR 2248.80 Deferred Special Assessment 27.380.33 CR 8,045.06 9,001.08 45,756.71 50,748.43 28,336.35 CR Total Liabilities 291,433.45 CR 16.128.47 17,886.10 171.104.91 105,596.70 293,191.08 CR Assets 291,433.45 22,553.92 20,796.29 149,532.26 215,040.47 293.191.08 Liabilities and Fund Balance 291,433.45 CR 16,128.47 17,886.10 171,104.91 105.596.70 293,191.08 CR Total Kona Wdrvw/Cstvw 0.00 38.682.39 38,682.39 320,637.17 320,637.17 0.00 trialbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page: 30 �...� 127 Id 19-Kona Ocn Vw Prop Subdiv Beginning 1..� Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 613,992.36 5,185.65 513.33 58,629.44 43,447.59 618,664.68 1121.80 Special Assessment Receivable 1,874.56 4,590.67 3,281.59 39,080.81 40,130.88 3,183.64 Total Assets 615,866.92 9,776.32 3,794.92 97,710.25 83.578.47 621,848.32 Liabilities 2201.00 Vouchers Payable 0.00 513.33 513.33 2,130.53 2,130.53 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,092.00 0.00 0.00 2214.01 Advance Pmts 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 612,756.19 CR 513.33 5,185.65 42,355.59 58.629.44 617,428.51 CR 2248.80 Deferred Special Assessment 1,874.56 CR 3,281.59 4,590.67 40,130.88 39,080.81 3,183.64 CR Total Liabilities 615.866.92 CR 4,308.25 10,289.65 85,709.00 99,840.78 621,848.32 CR Assets 615,866.92 9,776.32 3.794.92 97,710.25 83,578.47 621.848.32 Liabilities and Fund Balance 615,866.92 CR 4,308.25 10,289.65 85,709.00 99,840.78 621,848.32 CR Total Id 19-Kona Ocn Vw Prop Subdiv 0.00 14.084.57 14,084.57 183.419.25 183.419.25 0.00 Page: 30 trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/28/2025 Page: 31 129 ID 20-Lono Kona Subdivision Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 730.105.27 6,745.51 0.00 60,118.97 82,355.12 736,850.78 1121.80 Special Assessment Receivable 9.324.03 5,023:5.1 4.466.47 40,020.85 37,680.85 9.881.07 Total Assets 739.429.30 11,769.02 4,466.47 100,139.82 120.035.97 746,731.85 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 122.54 122.54 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 8,193.83 0.00 0.00 2214.01 Advance Pints 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 708,350.21 CR 0.00 6,745.51 74,161.29 60,118.97 715.095.72 CR 2248.80 Deferred Special Assessment 9,324.03 CR 4,466.47 5,023.51 37,680.85 40,020.85 9,881.07 CR Total Liabilities 739,429.30 CR 4.466.47 11,769.02 120,158.51 100,262.36 746,731.85 CR Assets 739,429.30 11.769.02 4.466.47 100,139.82 120,035.97 746,731.85 Liabilities and Fund Balance 739.429.30 CR 4.466.47 11,769.02 120,158.51 100,262.36 746,731.85 CR Total ID 20-Lono Kona Subdivision 0.00 16,235.49 16,235.49 220.298.33 220,298.33 0.00 t trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OFHAWAII 2/1/2026 through 2/28/2026 Page: 32 137 Id Revolving Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 455,163.68 1,405.71 0.00 13,618.50 0.00 456,569.39 Total Assets 455,163.68 1,405.71 0.00 13,618.50 0.00 456,569.39 Liabilities 2271.00 Fund Balance 455,163.68 CR 0.00 1,405.71 0.00 13,618.50 456,569.39 CR Total Liabilities 455.163.68 CR 0.00 1,405.71 0.00 13,618.50 456,569.39 CR Assets 455,163.68 1,405.71 0.00 13,618.50 0.00 456.569.39 Liabilities and Fund Balance 455,163.68 CR -0.00 1,405.71 0.00 13,618.50 456,569.39 CR Total Id Revolving Fund 0.00 1,405.71 1,405.71 13,618.50 13,618.50 0.00 Page:32 trialbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 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 Page: 33 tdalbal.rpt GIL Trial Balance Report Page: 34 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2026 141 Sewer Loan Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Total Assets 100,000.00 0.00 0.00 0.00 0.00 100.000.00 Liabilities 2271.00 Fund Balance 100,000.00 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: 34 trialbat.rpt GIL Trial Balance Report Page: 35 8/4/2026 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2026 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 31,530,742.25 3,359,367.14 3,498,898.48 28,126.416.05 30.242.227.91 31.391,210.91 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 0.00 0.00 0.00 8,236.70 156,298.63 0.00 1131.00 State Grants Receivable 2,471,779.88 0.00 107.774.82 102,172.64 850,489.88 2,364,005.06 1133.00 Fed Grants Receivable 23,324,023.44 0.00 0.00 9,290.08 127,407.70 23.324,023.44 1171.00 Estimated Revenues 60,814,502.00 0.00 0.00 60,814,502.00 0.00 60,814,502.00 1172.00 Revenue Collections 23,176,864.64 CR 107,774.82 3,27.2.722.26 1.085,817.28 27.427,629.36 26.341,812.08 CR Total Assets 96,596,348.95 3.467,141.96 6,879.395.56 90,146.434.75 58.804,053.48 93,184,095.35 Liabilities 2201.00 Vouchers Payable 0.00 2,881,096.69 2,881,096.69 25,739,361.49 25,739,361.49 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 18,521.10 7,263.37 0.00 2207.05 Due To Other Funds - Hsg Proj 711.94 CR 0.00 0.00 142,728.89 711.94 711.94 CR 2207.10 Due To Other Funds - Health Benefits 21,116.09 CR 42,234.24 42,234.24 339,316.60 360,432.69 21,116.09 CR 2207.15 Due To Other Funds - Employer FICA 15,311.53 CR 31,670.85 29,038.26 226,650.88 239,329.82 12,678.94 CR 2207.17 Due to Oth Fds-Retiremt Ben 41.431.21 CR 83.012.41 82,238.14 684,121.62 724,778.56 40,656.94 CR 2207.20 Due To Other Funds - Sal & Wages 163,546.66 CR 366,591.44 315,461.74 2,724,397.34 2,836,814.30 112,416.96 CR Page: 35 trlalbal.rpt GIL Trial Balance Report Page: 36 8/412026 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2025 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 74,250.29 CR 176,031.37 161,587.74 1.150,388.83 1.210,195.49 59,806.66 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 Suff Pgm Dep Pay 239.933.76 CR 0.00 22,996.79 85,409.58 153,324.97 262,930.55 CR 2214.01 Advance Pmis 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 101,304,928.20 CR 0.00 0.00 5,000.00 101,309,928.20 101,304,928.20 CR 2242.00 Expenditures 26,267,166.83 3,556,763.52 190,493.32 71,908,217.47 42,274,780.44 29,633.437.03 2244.00 Res For Encumbrances 6,894,419.57 CR 109.652.94 51,367.09 77,015,479.42 43,465,002.86 6,836,133.72 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 8,140,691.37 CR 0.00 0.00 0.00 7.400.000.00 8,140,691.37 CR 2271.19 Fund Bal 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 Be[ - Affordable Housing Production 9,587,215.80 CR 0.00 0.00 7,400.000.00 0.00 9,587,215.80 CR 2273.00 Fund Bat Desig Imprest/PC Fund 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2403.00 Encumbrances 7.102,051.41 51,367.09 109,652.94 43,563,818.78 36,520,053.22 7,043,765.56 Total Liabilities 96.596,348.95 CR 7.298.420.55 3,886,166.95 231.003,412.00 262,345,793.27 93,184,095.35 CR trialbal.rpt 8/4/2025 8:41:21AM Girt. Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Assets 96.596.348.95 3.467,141.96 Liabilities and Fund Balance 96.596.348.95 CR 7,298,420.55 Total Office Of Housing Fund 0.00 10,765,562.51 6,879.395.56 90,146,434.75 3,886,168.95 231,003,412.00 10,765,562.51 321.149,846.75 Page: 36 Page: 37 58.804,053.48 93,184.095.35 282,345.793.27 93.184.095.35 CR 321.149.846.75 0.00 Page: 37 trialbai.rpt G/L Trial Balance Report Page: 38 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2026 154 Gty Hang Revolving Fund Account Number Assets 1101.01 Cash 1101.02 Imprest 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 Balance 2271.05 Fund Balance -Designated 2273.00 Fdbal Desig Imprest/PC 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Cry Hang Revolving Fund trialbai.rpt 8/4/2025 8:41:21AM 156 Kulaimano Eldly Hag Fund Account Number Assets 1101.01 Cash 1101.02 Imprest Fund 1101.18 Cash W/Rental Agent 1101.22 Cash - Security Deposit w/Rental Agent 1123.00 Prepaid Expense 1130.01 Due From Other Funds 1160.01 Buildings And Structures 1162.00 Land i 1163.02 Gmd & Site Improvements 1163.03 Furniture & Fixtures 1169.00 Accum Depreciation 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 2207.00 Due To Other Funds 2212.00 Interest Payable 2213.00 Security Deposit Payable 2215.50 Unearned Rental 2231.00 Bonds Payable 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances Beginning Balance Debits Credits YTD Debits YTD Credits Balance 946,139.53 64.10 0.00 2,723.73 48,657.97 946,203.63 100.00 0.00 0.00 0.00 0.00 100.00 474.63 CR 0.00 64.10 0.00 538.73 538.73 CR 945.764.90 64.10 64.10 2,723.73 49,196.70 945,764.90 0.00 0.00 0.00 45.775.51 45,775.51 0.00 1,270.99 CR 0.00 0.00 2,882.46 0.00 1,270.99 CR 880.039.50 CR 0.00 0.00 0.00 880,039.50 880,039.50 CR 43,590.51 0.00 0.00 925,815.01 882,224.50 43,590.51 17,977.19 CR 0.00 0.00 1,742,101.81 880,039.50 17,977.19 CR 106,689.93 CR 0.00 0.00 0.00 0.00 106,689.93 CR 1,254.99 CR 0.00 0.00 0.00 0.00 1,254.99 CR 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 17,977.19 0.00 0.00 880.039.50 862,062.31 17,977.19 945,764.90 CR 0.00 0.00 3,596,614.29 3,550.141.32 945.764.90 CR 945,764.90 64.10 64.10 2,723.73 49,196.70 945,764.90 945,784,90 CR 0,00 0.00 3,598,814.29 3,550,141.32 945,764.90 CR 0.00 64.10 64.10 3.599.338.02 3,599.338.02 0.00 G/L Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2026 Page:39 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 574.842.79 1,419.26 1,468.37 86.972.82 98,283.48 574,793.68 50.00 0.00 0.00 0.00 0.00 50.00 146,709.58 0.00 0.00 0.00 0.00 146,709.58 14,622.69 0.00 0.00 0.00 0.00 14,622.69 16,739.99 0.00 0.00 0.00 0.00 16,739.99 0.00 0.00 0.00 0.00 65,646.82 0.00 2,976,547.29 0.00 0.00 0.00 0.00 2,976,547.29 250,000.00 0.00 0.00 0.00 0.00 250,000.00 261,000.00 0.00 0.00 0.00 0.00 261.000.00 131,003.46 0.00 0.00 0.00 0.00 131,003.46 1,613,973.68 CR 0.00 0.00 0.00 0.00 1,613,973.68 CR 1,084,006.00 0.00 0.00 1,084,006.00 0.00 1,084,006.00 13,086.27 CR 0.00 1,419.26 0.00 14,505.53 14,505.53 CR 3,828.461.85 1,419.26 2,887.63 1,170,978.62 178,435.83 3,826,993.48 0.00 0.00 0.00 18,840.94 6,820.47 i 0.00 0.00 0.00 0.00 2,709.80 927.81 0.00 14,616.00 CR 0.00 0.00 0.00 0.00 14,616.00 CR 2,996.21 CR 0.00 0.00 0.00 0.00 2.996.21 CR 71,793.91 CR 0.00 0.00 87,284.84 0.00 CR 1,156,005.59 CR 0.00 0.00 0.00 1,156,005.59 t71,793.91 1,156,005.59 CR 11,092.66 CR 1,468.37 0.00 74,395.77 84.020.06 9.624.29 CR 112,207.14 CR 0.00 0.00 72,523.15 112,730.70 112,207.14 CR Page: 39 trialbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/2812026 Page: 40 156 Kutalmano Eldly Hag Fund Beginning A Account Number Balance Debits Credits YTD Debits YTD Credits Balance LiabilWes (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 Contd From Fed Govt 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 1,681,1.71.57 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 Ret Earn Desig Imprest/PC 50.00 CR 0.00 0.00 0.00 0.00 50.00 CR 2403.00 Encumbrances 112,207.14 0.00 0.00 112,730.70 523.56 112,207.14 Total Liabilities 3,828,461.85 CR 1,468.37 0.00 368,485.20 1.361,028.19 3,826;993.48 CR Assets 3.828,461.85 1,419.26 2,887.63 1,170,978.82 178,435.83 3,826,993.48 Liabilities and Fund Balance 3.828,461.85 CR 1.468.37 0.00 368,485.20 1,361,028.19 3.826,993.48 CR Total Kula[mano Eldly Hsg Fund 0.00 2,887.63 2,887.63 1.539,464.02 1,539.464.02 0.00 trialbal.rpt 8/4/2025 8:41:21AM 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 Page: 40 E GIL Trial Balance Report Page: 41 COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 2,154.45 246.19 0.00 3,816.87 1,416.23 2.400.64 100.00 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 2,154.45 CR 0.00 246.19 0.00 2,400.64 2,400.64 CR 2,820.501.28 246.19 246.19 707.335.87 3,816.87 1 2,820,501.28 0.00 0.00 0.00 2,832.46 1,416.23 0.00 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 1,416.23 CR 0.00 0.00 23,505.44 24,921.67 1,416.23 CR trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page: 42 168 Cull Ekahi Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2244.00 Res For Encumbrances 45.952.28 CR 0.00 0.00 23,505.44 45.952.28 45,952.28 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 Rat 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 45.952.28 0.00 0.00 45,952.28 0.00 45,952.28 Total Liabilities 2.820,501.28 CR 0.00 0.00 95,795.62 799,314.62 2,820,501.28 CR Assets 2.820,501.28 246.19 246.19 707.335.87 3,816.87 2,820,501.28 Liabilities and Fund Balance 2,820.501.28 CR 0.00 0.00 95,795.62 799,314.62 2,820,501.28 CR Total Out[ Ekahi Housing Fund 0.00 246.19 246.19 803,131.49 803,131.49 0.00 tdalbal.rpt 8/412025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page: 42 Page: 43 200 Shippers Wharf Trust Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 558,618.43 5,800.39 0.00 34,966.08 48,529.16 564,418.82 1172.00 Revenues 3,022.60 CR 0.00 1,730.23 16,338.28 21,091.11 4,752.83 CR 1190.00 Investments 2,063.269.04 0.00 4,070.16 0.00 13,874.97 2,059,198.88 Total Assets 2,618,864.87 5,800.39 5,800.39 51,304.36 83,495.24 2,618,864.87 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 32,190.88 32.190.88 0.00 2242.00 Expenditures 32,190.88 0.00 0.00 32,190.88 0.00 32,190.88 2271.00 Fund Balance 2,651,055.75 CR 0.00 0.00 0.00 0.00 2,651,055.75 CR Total Liabilities 2,618.864.87 CR 0.00 0.00 64,381.76 32,190.88 2,618,864.87 CR Assets 2,618.864.87 5,800.39 5,800.39 51,304.36 83,495.24 2,618,864.87 Liabilities and Fund Balance 2,618,864.87 CR 0.00 0.00 64.381.76 32.190.88 2,618,864.87 CR Total Shippers Wharf Trust Fund 0.00 5,800.39 5,800.39 115,686.12 115,686.12 0.00 tdalbal.rpt 8/4/2026 8:41:21AM G/L Trial Balance Report COUNTY OFHAWAII 2/1/2025 through 2/28/2026 Page: 44 205 Organ 8, Tissue Educ Fund �I Beginning 1..{ Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,996.00 1,662.00 0.00 14,128.00 15,832.00 3,658.00 Total Assets 1,996.00 1,662.00 0.00 14.128.00 15.832.00 3,658.00 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 15,831.00 15,831.00 0.00 2206.00 Due To State Of HI 1.996.00 CR 0.00 1,662.00 15.832.00 14,128.00 3,658.00 CR Total Liabilities 1,996.00 CR 0.00 1,662.00 31,663.00 29,959.00 3.658.00 CR Assets 1.996.00 1,662.00 0.00 14.128.00 15,832.00 3,658.00 Liabilities and Fund Balance 1.996.00 CR 0.00 1.662.00 31.663.00 29,959.00 3,658.00 CR Total Organ & Tissue Educ Fund 0.00 1,662.00 1,662.00 45,791.00 45.791.00 0.00 Page: 44 triaibal.rpt G/L Trial Balance Report Page: 45 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2025 210 Non -Profit Plate Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 16,735'.00 14,775.00 100.00 122,935.00 135,750.00 31,410.00 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 1,410.00 0.00 Total Assets 16,735.00 14,775.00 100.00 122.935.00 137,160.00 31,410.00 Liabilities 2201.00 Vouchers Payable 0.00 100.00 100.00 135,775.00 135.775.00 0.00 2214.30 Due To Non -Profit Agencies 16,735.00 CR 100.00 14,775.00 135,750.00 121,525.00 31,410.00, CR Total Liabilities 16,735.00 CR 200.00 14,875.00 271,525.00 257,300.00 31,410.00 CR Assets 16.735.00 14.775.00 100.00 122,935.00 137,160.00 31,410.00 Uabilities and Fund Balance 16,735.00 CR 200.00 14,875.00 271.525.00 257,300.00 31,410.00 CR Total Non -Profit Plate Fund 0.00 14,975.00 14,975.00 394,460.00 394.460.00 0.00 Page: 45 trialbal.rpt 8/4/2025 8:41:21AM • G/L Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/28/2025 Page: 46 215 Lapsed Warrants Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 556,498.70 0.00 100.00 108.600.02 17,336.35 556.398.70 1130.0.1 Due From Other Funds 711.94 0:00 0.00 12.936.94 108,600.02 711.94 Total Assets 557,210.64 0.00 100.00 121,536.96 125,936.37 557,110.64 Liabilities 2201.00 Vouchers Payable 0.00 50.00 50.00 4,150.67 4,150.67 0.00 2214.25 Lapsed Warrants Payable 168,860.41 CR 100.00 0.00 4,399.41 0.00 168,760.41 CR 2271.00 Fund Balance 388,350.23 CR 0:00 0.00 0.00 0.00 388,350.23 CR Total Liabilities 557.210.64 CR 150.00 50.00 8.550.08 4.150.67 557.110.64 CR Assets 557,210.64 0.00 100.00 121,536.96 125,936.37 557.110.64 Liabilities and Fund Balance 557,210.64 CR 150.00 50.00 8,550.08 4,150.67 557.110.64 CR Total Lapsed Warrants Fund 0.00 150.00 150.00 130.087.04 130,087.04 0.00 Page: 46 trialbal.rpt i G1L Trial Balance Report Page: 47 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2025 220 Payroll Clearance Fund Account Number Assets 1101.01 Cash 1127.00 Other Receivables 1127.45 Taxes Receivable 1130.10 Due from Other Funds -Health Benefits 1130.15 Due fr Oth Funds -Employer FICA 1130.17 Due frOth Funds-Retiremt Ben 1130.20 Due fr Other Funds -Sal & Wages Total Assets Liabilities 2201.00 Vouchers Payable 2207.00 Due To Other Funds 2209.20 Ret/Hlth Ben & Employee Ded Pay 2209.25 Fed/FICATaxes Payable 2209.30 Slate Taxes Payable 2209.35 Salaries & Wages Payable Total Liabilities Assets Liabilities and Fund Balance Total Payroll Clearance Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 12,294,744.78 CR 35.445,462.02 37,336,200.32 280,910,448.23 295,252,042.99 14,185,483.08 CR 4,108.58 0.00 0.00 5,482.21 2,400.07 4,108.58 2,178.97 0.00 0.00 0.00 0.00 2,178.97 1,075,237.04 2,151,051.46 2,150.053.51 18,389,986.69 17,313,751.70 1,076.234.99 486,842.11 989.435.72 991,231.68 8,141,154.19 7,656,108.04 485,046.15 2,835,976.83 5,771,236.34 5,763,756.54 48,930,558.38 46.087.101.75 2.843,456.63 10,514,972.68 25,133,863.35 25,193,990.79 209,121.349.89 198,666,504.65 10.454,845.24 2,624,571.43 69,491,048.89 71,435,232.84 565.498,979.59 564,977.909.20 680,387.48 0.00 17,224,222.84 17,224,222.84 145.463,713.39 145,463.713.39 0.00 0.00 0.00 0.00 35,115.79 0.00 0.00 84,670.08 CR 12,123,812.70 12,162,644.06 101,568,269.97 101,579,471.92 123,501.44 CR 1,985,836.34 CR 10,080,673.92 8.008,702.37 66,292,734.76 66,193,797.53 86,135.21 554,065.01 CR 2,252,498.93 2,341,455.17 21,206,294.71 21,850,216A7 643,021.25 CR 0.00 17,652,071.58 17,652.071.58 146.341,182.56 146,341,182.56 0.00 2.624,571.43 CR 59,333.279.97 57.389,096.02 480.907,311.18 481,428,381.57 680,387.48 CR 2,624,571.43 69,491,048.89 71,435,232.84 565,498,979.59 564.977,909.20 680,387.48 2,624,571.43 CR 59.333,279.97 57.389.096.02 480,907,311.18 481.428,381.57 680,387.48 CR 0.00 128,824,328.86 128,824.328.86 1,046.406.290.77 1,046,406,290.77 0.00 Page: 47 tdalbal.rpt GIL Trial Balance Report Page: 48 8/4/2026 8:41:21AM COUNTY OF HAWAII 211/2025 through 212812025 225 GeOtnernlal Asset t uno ,O, u0 Account Number Assets 1101.01 Cash 1171.00 Estimated Revenues 1172.00 Revenue Collections Total Assets Liabilities 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Geothermal Asset Fund trialbal.rpt 8/4/2025 8:41:21AM 230 Suspense Account Fund Account Number Assets 1101.01 Cash Total Assets Liabilities 2201,00 Vouchers Payable 2204.01 Deposits Payable -Finance -Auctioneer Bond 2204.03 Deposits Payable-Finance-Driv Lic 2204.06 Deposits Payable -Finance -Accounts 2204.07 Deposits Payable -Finance -Treasury 2204.08 Deposits Payable -Finance -Purchasing 2204.09 Deposits Payable -Finance -Prop Mgmt 2204.11 Deposits Payable -Police -Humane Soc Badge 2204.23 Deposits Payable -Housing -Ulu WIN 2204.31 Deposits Payable-P&R-Admin Hilo 2204.32 Deposits Payable-P&R-Admin-Kona 2204.33 Deposits Payable-P&R-Panaewa 2204.36 Deposits Payable-P&R-Aquatics 2204.38 Deposits Payable-P&R-Hoolulu 2204.40 Deposits Payable-P&R-Recreation 2204.41Deposits Payable-P&R-EAD 2204.42 Deposits Payable-P&R-GC Mult Purp Rm 2204.43 Deposits Payable-P&R-Mauna Kea Lodging 2205.01 Deposits Payable-RPT-Kuulei Springer 2207.00 Due To Other Funds Beginning Balance Debits Credits YTD Debits 2,647,411.77 58,176.18 0.00 129,210.59 50;000.00 0.00 0.00 50,000.00 71,034.41 CR 0.00 58,176.18 0.00 2.626.377.36 58.176.18 58,176.18 179,210.59 2,028,296.81 CR 0.00 0.00 0.00 0.00 0.00 0.00 1.978,296.81 337,415.75 CR 0.00 0.00 3.619,177.87 598,080.55 CR 0.00 0.00 0.00 337,415.75 0.00 0.00 1,978,296.81 2.626,377.36 CR 0.00 0.00 7,575,771.49 2,626,377.36 58.176.18 58,176.18 179,210.59 2,626.377.36 CR 0.00 0.00 7,575.771.49 0.00 58,176.18 58.176.18 7,754.982.08 GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2026 Beginning Balance Debits 954,390.12 58,025.00 954,390.12 58.025.00 0.00 474,121.77 4,000.00 CR 0.00 165,101.00 CR 3,000.00 526,484.88 CR 439,271.77 12',447.00 CR 0.00 3.100.00 CR 0.00 312.00 CR 0.00 540.00 CR 0.00 4,070.80 CR 0.00 40,495.00 CR 6,250.00 33.010.00 CR 7,000.00 9,390.50 CR 0.00 3,650.00 CR 0.00 26,850.00 CR 4,800.00 62,154.00 CR 11,150:00 5,600.00 CR 1,125.00 1,200.00 CR 0.00 28,320.00 CR 2,000.00 39.889.94 CR 5,303.49 12,225.00 0.00 Credits YTD Debits 479,900.26 479,900.26 1,274,147.54 1,274,147.54 474.121.77 1,260,543.54 0.00 0.00 0.00 34,500.00 0.00 878,543.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,600.00 61,325.00 7,925.00 55,750.00 200.00 5,150.00 400.00 900.00 9,400.00 50,400.00 23,650.00 134,025.00 1.350.00 12,650.00 0.00 0.00 6.500.00 29.300.00 0.00 5,303.49 0.00 24,450.00 n YTD Credits Balance 0.00 2,705,587.95 0.00 50.000.00 129,210.59 129.210.59 CR 129,210.59 2,626,377.36 2.028,296.81 2.028,296.81 CR 1,978.296.81 0.00 1,978,296.81 337,415.75 CR 0.00 598,080.55 CR 1,640,881.06 337,415.75 7.625,771.49 2.626,377.30 CR 129,210.59 2,626,377.36 7,625.771.49 2.626,377.36 CR 7,764,982.08 0.00 Page: 48 Page: 49 YTD Credits Balance 1,293,322.03 532.514.86 1,293,322.03 532.514.86 1.260,543.54 0.00 0.00 4,000.00 CR 12,000.00 162,101.00 CR 878,543.54 87.213.11 CR 0.00 12,447.00 CR 0.00 3,100.00 CR 0.00 312.00 CR 0.00 540.00 CR 0.00 4,070.80 CR 79,300.00 42,845.00 CR 59,575.00 33,935.00 CR 5,550.00 9,590.50 CR 1,000.00 4,050.00 CR 51,050.00 31,450.00 CR 136,679.00 74.654.00 CR 14.175.00 5,825.00 CR 0.00 1,200.00 CR 35,250.00 32,620.00 CR 0.00 34,586.45 CR 0.00 12.225.00 Page: 49 tdalbal.rpt 8/4/2025 8:41:21AM Ni 230 Suspense Account Fund 1.0 ym.q Account Number Total Liabilities Assets Liabilities and Fund Balance Total Suspense Account Fund GIL Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/28/2026 Page: 50 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 954,390.12 CR 954,022.03 532,146.77 2,552,840.57 2,533,666.08 532,514.86 CR 1 954.390.12 58,025.00 479.900.28 1,274,147.54 1,293,322.03 532,514.86 954.390.12 CR 954.022.03 532,146.77 2,552,840.57 2,533,666.0E 532,514.88 CR 0.00 1,012,047.03 1,012,047.03 3,826,988.11 3,826,988.11 0.00 Page: 50 trialbal.rpt 8/412025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/2812026 Page: 61 235 Self Insurance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 3,445,418.54 10,640.72 0.00 103.086.98 0.00 3,456,059.26 1172.00 Revenue Collections 92.446.26 CR 0.00 10,640.72 0.00 103,086.98 103,086.98 CR Total Assets 3,352,972.28 10.640.72 10,640.72 103,086.98 103.086.98 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 10,640.72 10.640.72 103,086.98 103.086.98 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 10,640.72 10.640.72 103,086.98 103,066.98 0.00 trialbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTYOFHAWAII 2/1/2025 through 2/28/2025 Page: 52 aq 236 Disaster & Emergency Fund Beginning T.j Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 16,085.091.07 49,676.68 0.00 678,292.54 12,225.00 16,134,767.75 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 177,671.80 0.00 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 426,494.06 CR 0.00 49,676.68 0.00 476.170.74 476,170.74 CR Total Assets 16.807,300.24 49,676.68 49.676.08 678,292.54 666,067.54 16,807.300.24 Liabilities 2207.00 Due To Other Funds 12,225.00 CR 0.00 0.00 12,225.00 24,450.00 12,225.00 CR 2271.00 Fund Balance 16,795,075.24 CR 0.00 0.00 0.00 0.00 16,795,075.24 CR Total Liabilities 16.807,300.24 CR 0.00 0.00 12,225.00 24.450.00 16,807,300,24 CR Assets 16.807.300.24 49,676.68 49,676.68 678,292.54 666.067.54 16,807,300.24 Liabilities and Fund Balance 16.807,300.24 CR 0.00 0.00 12,225.00 24,450.00 16.807.300.24 CR Total Disaster&Emergency Fund 0.00 49,676.68 49,676.68 690,517.54 690,517.54 0.00 trialbal.rpt 8/4/2025 8:41:21AM 237 Public Access/Open Space Fund Account Number Assets 1101.01 Cash 1130.01 Due from Other Funds 1172.00 Revenue Collections 1172.30 Operating Transfers -in Total Assets Liabilities 2207.00 Due To Other Funds 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Public Access/Open Space Fund GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page:52 Page:53 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 25,384,425.24 78,454.85 2.578.13 6.488,447.21 4,984.79 25,460.301.96 0.00 0.00 0.00 0.00 371,282.98 0.00 538,709.38 CR 0.00 78,454.85 0.00 617,164.23 617,164.23 CR 5.500.000.00 CR 0.00 0.00 0.00 5.500,000.00 5,500,000.00 CR 19,345,715.86 78,454.85 81,032.98 6,488,447.21 6,493,432.00 19,343,137.73 0.00 0.00 0.00 680.63 680.63 0.00 2,406.66 2,578.13 0.00 4.984.79 0.00 4,984.79 7,853.40 CR 0.00 1,570.68 0.00 9,424.08 9,424.08 CR 19.348,122.52 CR 0.00 0.00 0.00 0.00 19,348.122.52 CR 7,853.40 1,570.68 0.00 9,424.08 0.00 9.424.08 19,345.715.86 CR 4.148.81 1,570.68 15.089.50 10,104.71 19.343.137.73 CR 19,345,715.86 78,454.85 81,032.98 6,488,447.21 6.493,432.00 19,343,137.73 19,345,715.86 CR 4,148.81 1,570.68 15,089.50 10,104.71 19,343.137.73 CR 0.00 82,603.66 82,603.66 6,503,536.71 6.503,536.71 0.00 rage: 0s trialbal.rpt 8/4/2026 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2026 through 2/28/2026 Page: 54 238 Budget Stabilization Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 8,968,920.24 27,699.33 0.00 268,350.17 0.00 8,996,619.57 1172.00 Revenue Collections 240,650.84 CR 0.00 27.699.33 0.00 268.350.17 268,350.17 CR Total Assets 8,728,269.40 27,699.33 27,699.33 288,350.17 268,350.17 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 8,72a,269.40 CR 0.00 0.00 0.00 0.00 8,728,269.40 CR Assets 8,728,269.40 27.699.33 27.699.33 268,350.17 268,350.17 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 27,699.33 27.699.33 268,350.17 268,350.17 0.00 trialbal.rpt 8/4/2026 8:41:21AM 239 Public Access/Open Sp Maint Fund Account Number Assets 1101.01 Cash 1130.01 Due From Other Funds 1172.00 Revenue Collections 1172.30 Operating Transfers -In Total Assets Liabilities 2201.00 Vouchers Payable 2241.00 Appropriation 2242.00 Expenditures 2244.00 Res For Encumbrances 2271.00 Fund Balance 2403.00 Encumbrances Total Liabilities Assets Liabilities and Fund Balance Total Public Accessiopen Sp Maint Fund F B GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2128/2025 Page: 54 Page: 55 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 3.344,616.01 9,696.67 422,948.50 375,656.47 700,561.73 2.931,364.18 0.00 0.00 0.00 0.00 142,662.16 0.00 84,775.61 CR 0.00 9,696.67 0.00 94,472.28 94,472.28 CR 138,522.03 CR 0.00 0.00 0,00 138,522.03 138,522.03 CR 3,121,318.37 9.696.67 432,645A7 375.666.47 1,076,218.20 2,698,369.87 0.00 422,948.50 422,948.50 700,561.73 700,561.73 0.00 398,931.60 CR 0.00 0.00 0.00 398,931.60 398,931.60 CR 277,613.23 422,948.50 0.00 1,099,493.33 398,931.60 700.561.73 1,445,783.38 CR 394,148.50 123,788.00 1,248,200.10 2,024,691.38 1.175,422.88 CR 3.000.000.00 CR 0.00 0.00 0.00 0.00 3,000,000.00 CR 1,445.783.38 123,788.00 394,148.50 2,024,691.38 849.268.50 1.175,422.88 3.121.318.37 CR 1,363.833.50 940,885.00 5,072,946.54 4,372,384.81 2.698.369.87 CR 3.121.318.37 9,696.67 432,645.17 375,656.47 1,076,218.20 2,698,369.87 3.121,318.37 CR 1,363.833.50 940,885.00 5.072.946.54 4.372.384.81 2,698.369.87 CR 0.00 1,373.530.17 1,373,530.17 5.448.603.01 5.448.603.01 0.00 Page: 55 tdaibal.rpt GIL Trial Balance Report Page: 66 8/4/2026 8:41:21AM COUNTY OFHAWAII 2/1/2025 through 2/28/2026 �{ 240 Interest Fund kfD Account Number Assets 1101.01 Cash 1172.00 Revenue Collections 1172.30 Operating Transfers -In Total Assets Liabilities 2201.00 Vouchers Payable 2212.00 Interest Payable 2242.00 Expenditures 2271.00 Fund Balance Total Liabilities Assets Liabilities and Fund Balance Total Interest Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 17.836,829.52 49,869,211.98 58.813.365.47 71,412.183.38 68,950,460.48 8,892,676.03 104,107.39 CR 0.00 13,282.98 0.00 117,390.37 117,390.37 CR 21,438,864.00 CR 49,813,636.00 49,855,929.00 49,813,636.00 71,294,793.00 21,481,157.00 CR 3.706.141.87 CR 99.682,847.98 108.682,577.45 121,225.819.38 140,362,643.85 12,705.871.34 CR 0.00 0.00 0.00 294,645.25 294,645.25 0.00 59,352.74 CR 0.00 0.00 3,845.84 0.00 59,352.74 CR 10,133,249.16 8,999,729.47 0.00 19,132,978.64 0.01 19.132,978.63 6.367,754.55 CR 0.00 0.00 0.00 0.00 6,367.754.55 CR 3,706,141.87 8,999.729.47 0.00 19,431,469.73 294,645.26 12,705.871.34 3,706,141.87 CR 99,682,847.98 108.682,577.45 121,225,819.38 140,362,643.85 12,705.871.34 CR 3,706,141.87 8,999,729.47 0.00 19.431,469.73 294,645.26 12,705,871.34 0.00 108.682,577.45 108,682,577.45 140,657,289.11 140,657,289.11 0.00 Page: 56 trialbal.rpt GIL Trial Balance Report Page: 57 8/412025 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/2812025 260 Serial Bond Redemp. Fund Account Number Assets 1101.01 Cash 1172.30 Operating Transfers -In Total Assets Liabilities 2201.00 Vouchers Payable 2231.00 Bonds Payable 2242.00 Expenditures 2271.00 Fund Balance 2271.05 Fund Balance -Designated Total Liabilities Assets Liabilities and Fund Balance Total Serial Bond Redemp. Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 12,338,228.11 50,073,638.00 0.00 50.073.638.00 36,729,262.41 62,411,866.11 0.00 0.00 50,073,638.00 0.00 50,073.638.00 50,073.638.00 CR 12,338,228.11 50.073,638.00 50,073,638.00 50,073,638.00 86,802,900.41 12,338.228.11 0.00 0.00 0.00 2,810,135.05 2,810,135.05 0.00 175.000.00 CR 0.00 0.00 10,000.00 0.00 175',000.00 CR 36,719.262.41 0.00 0.00 36,719,26141 0.00 36,719,262.41 45,678.118.31 CR 0.00 0.00 0.00 0.00 45,678,118.31 CR 3,204,372.21 CR 0.00 0.00 0.00 0.00 3,204,372.21 CR 12,338,228.11 CR 0.00 0.00 39.539,397.46 2,810.135.05 r 12.338,228.11 CR 12,338.228.11 50,073,638.00 50.073,638.00 50,073,638.00 86,802,900.41 12,338.228.11 12.338,228.11 CR 0.00 0.00 39.539,397.46 2.810,135.05 12,338,228.11 CR 0.00 60,073,638.00 50,073,638.00 89,613.035.46 89,613,035.46 0.00 Page: 57 trialbal.rpt G/L Trial Balance Report Page: 68 8/4/2026 8:41:21AM COUNTY OF HAWAII 2/1/2026 through 2/28/2025 r..� 286 BID 1-Kallua Account Number Assets 1101.01 Cash 1120.85 BID 1-Kailua Assessment Receivable 1125.13 Due from KVBID 1130.01 Due From Other Funds 1172.00 Revenue Collections Total Assets Liabilities 2201.00 Vouchers Payable 2203,13 Due to KVBID 2207.00 Due to Other Funds 2227.85 BID 1-Kallua Overpmts/Refunds Payable 2242.00 Expenditures 2248.85 BID 1-Kallua Deferred Revenue Total Liabilities Assets Liabilities and Fund Balance Total BID 1-Kailua trialbal.rpt 8/4/2025 8:41:21AM 290 Park Dedication Fund Account Number Assets 1101.01 Cash 1172.00 Revenue Collections Total Assets Liabilities 2271.00 Fund Balance Total Liabilities Assets Liabilities and Fund Balance Total Park Dedication Fund Beginning Balance Debits 74,736.32 CR 383,340.81 532.616.25 3,254.28 0.00 0.00 175,957.08 105,012.70 737,931.19 CR 0.00 104,094.18 CR 491,607.79 0.00 84,490.21 0.00 0.00 1,133.64 0.00 0.00 0.00 635,576.79 84,490.21 532,616.25 CR 485,099.23 104.094.18 654,079.65 104,094.18 CR 491,607.79 104,094.18 854,079.65 0.00 1,145.687.44 G/L Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 212812025 Credits YTD Debits YTD Credits Balance 84.624.14 946,588.95 724,375.54 223,980.35 488,353.51 1,262,628.39 1,228,637.59 47,517.02 0.00 0.00 2,886.00 0.00 0.00 280,969.78 397.85 280,969.78 485,308.83 1,752.36 1,224,992.38 1,223,240.02 CR 1.058,286.48 2,491,939.48 3,180,689.36 670,772.87 CR 84,490.21 721,272.29 721,272.29 0.00 0.00 1,205.29 0.00 0.00 2,910.75 5,855.32 4,663.11 1,777.11 CR 0.00 876.18 0.00 0.00 0.00 721,272.29 1,205.29 720,067.00 0.00 1,222,512.82 1,257,103.62 47,517.02 CR 87.400.96 2.672,994.19 1.984,244.31 670,772.87 1,058,286.48 2.491,939.48 3,180,689.36 670,772.87 CR 87,400.98 2.672,994.19 1,984,244.31 670,772.87 1,145.687.44 5.164.933.67 5,164,933.67 0.00 Page: 58 Page: 59 Beginning Balance Debits Credits YTD Debits YTD Credits Balance 66,771.95 206.22 0.00 1,997.83 0.00 66,978.17 1.791.61 CR 0.00 206.22 0.00 1,997.83 1,997.83 CR 64.980.34 206.22 206.22 1,997.83 1,997.83 64,980.34 64,980.34 CR 0.00 0.00 0.00 0.00 64,980.34 CR 64.980.34 CR 0.00 0.00 0.00 0.00 64.980.34 CR 64,980.34 206.22 206.22 1,997.83 1,997.83 64,980.34 64,980.34 CR 0.00 0.00 0.00 0.00 64,980.34 .CR 0.00 206.22 206.22 1,997.83 1,997.83 0.00 Page: 59 trialbal.rpt GIL Trial Balance Report Page: 60 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 212812026 I ► 295 state Weignt tax t•uno k D Y-4 Account Number Assets 1101.01 Cash Total Assets Liabilities 2201.00 Vouchers Payable 2206.00 Due To State Of HI 2206.20 Legal Presence Fee 2206.30 Stale ID Collections Total Liabilities Assets Liabilities and Fund Balance Total State Weight Tax Fund Beginning Balance Debits Credits YTD Debits YTD Credits Balance 2,255,311.59 6.489,143.27 4,256,635.15 22,727,108.49 20,306.751.47 4,487,819.71 2,255.311.59 6,489,143.27 4,256,635.15 22,727,108.49 20,306,751.47 4.487,819.71 0.00 8,614,494.31 8,614,494.31 24,648,310.49 24,648,310.49 0.00 2,223,651.59 CR 4,233.744.65 6,451,511.27 20,187,929.97 22,593,225.49 4.441,418.21 CR 206.00 CR 352.50 552.00 1,360.50 1,665.00 405.50 CR 31,454.00 CR 22,538.00 37,080.00 117,461.00 132,218.00 45.996.00 CR 2,255,311.59 CR 12,871.129.46 15,103.637.58 44,955.061.96 47,375,418.98 4,487,819.71 CR 2,255.311.59 6,489,14327 4,256,635.15 22,727,108.49 20,306,751.47 4,487.819.71 2,255,311.69 CR 12,871.129.46 15.103.637.58 44.955.061.96 47,375.418.98 4,487,819.71 CR 0.00 19,360,272.73 19,360,272.73 67.682.170.45 67,682,170.45 0.00 Page: 60 trialbal.rpt GIL Trial Balance Report Page: 61 8/4/2025 8:41:21AM COUNTY OF HAWAII 2/1/2025 through 2/28/2025 400 General Fixed Asset Beginning 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 1,568,877.887.24 CR 0.00 0.00 0.00 0.00 1,568,877,887.24 CR Total Liabilities 1,568,877.887.24 CR 0.00 0.00 0.00 0.00 1.568,877.887.24 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 1.568,877,887.24 CR Total General Fixed Asset 0.00 0.00 0.00 0.00 0.00 0.00 t Page: 61 trlalbal.rpt 8/4/2025 8:41:21AM GIL Trial Balance Report COUNTY OF HAWAII 2/1/2025 through 2/28/2025 Page: 62 h 410 General Long -Term Debt Beginning rj Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1181.00 Amt Av 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 479,520,575.00 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 Oblig 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 2D16 A,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 2017A,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 2,318,000.60 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 PIB 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 0.00 479,620.575.00 CR Assets 479,520,575.00 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 -Term Debt 0.00 0.00 0.00 0.00 0.00 0.00 Page: 62 ti