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REPORT OF THE <br />COMMITTEE ON FINANCE <br />DATE: October 21, 2025 <br />PLACE: Council Chambers <br />Kailua-Kona, Hawaii <br />TIME: 1:00 P.M. <br />Council Chair and Members <br />Hawaii County Council <br />Hilo, Hawaii 96720 <br />Re: Comm. No. 573/Res. No. 368-25 <br />Your Committee on Finance, to which was referred Resolution No. 368-25, reports as follows: <br />Resolution No. 368-25, transmitted by Human Resources Director Sommer J. Tokihiro via <br />Communication No. 573, dated October 6, 2025, authorizes the payment of funds of later fiscal <br />years to enter a multi -year agreement for professional services relating to the implementation of a <br />cafeteria plan under Section 125 of the Internal Revenue Code to be used by the Department of <br />Human Resources. <br />This resolution authorizes the Mayor to enter into a one year and six month agreement, with options <br />to extend for four subsequent one-year periods, with an approximate annual cost of $12,000, to furnish <br />and implement a cafeteria plan consisting of health insurance premiums to be designated by the <br />County as eligible for inclusion and two flexible spending accounts. <br />Human Resources Director Sommer J. Tokihiro was present and provided background on this matter. <br />Committee Members Jenn Kagiwada and Rebecca Villegas commented in support of this measure. <br />Your Committee on Finance is in accord with the purpose and intent of Resolution No. 368-25, and <br />recommends its adoption. <br />Ikh <br />AYES <br />NOES <br />ABS <br />EX <br />GALIMBA <br />X <br />HUSTACE <br />X <br />INABA <br />X <br />KAGIWADA <br />X <br />KANEALI`I-KLEINFELDER <br />X <br />KIERKIEWICZ <br />X <br />KIMBALL <br />X <br />ONISHI <br />X <br />VILLEGAS <br />X <br />Respectfully submitted, <br />COMMITTEE ON FINANCE <br />MATT NEALI`-KLEINFELDER, <br />CHAIR <br />FC REPORT NO.: 97 <br />ADOPTED: NOV 0, 5 2025 <br />