HomeMy WebLinkAboutBIL 135 Draft 01 2024-2026 - Part I, Vol. 1 - Op. BudgetCOUNTY OF HAWAII
PART I
VOLUME I
The Proposed Operating Budget
FY 2026 - 2027
February 27, 2026
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TABLE OF CONTENTS
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MAYOR'S BUDGET MESSAGE................................................................ Front
PART A - GENERAL FUND
Revenues
Aging................................................................:.....................................
13
AnimalControl.........................................................................................
1 I
Boardof Ethics..........................................................................................
7
Civil Defense Agency................................................................................
12
Committee on People with Disabilities.........................................................
13
Committee on Status of Women.................................................................
12-
Corporation Counsel................................................................................
7
CountyAuditor.........................................................................................
6
County Council (includes County Clerk) ......................................................
6
CountyPhysicians.....................................................................................
12
ElderlyActivities........................................................................................
13
Environmental Management.....................................................................
15
Finance...................................................................................................
6
Fire..........................................................................................................
10
Homelessness..........................................................................................
13
Human Resources.....................................................................................
7
Information Technology............................................................................
6
LiquorControl..........................................................................................
12
Management...........................................................................................
6
Mass Transit Agency..................................................................................
12
Miscellaneous Accounts............................................................................
15
NonprofitGrants.......................................................................................
13
Office of Sustainability, Climate, Equity, and Resilience .................................
8
Parks & Recreation....................................................................................
13
Planning..................................................................................................
7
Police......................................................................................................
9
Prosecuting Attorney.................................................................................
12
PublicWorks.............................................................................................
8
Research and Development......................................................................
8
SalaryCommission....................................................................................
7
Schools....................................................................................................
13
PART B - HIGHWAY FUND
Revenues................................................................................................ 18
Expenditures............................................................................................ 19
PART C - GENERAL EXCISE TAX FUND
Revenues................................................................................................ 22
Expenditures............................................................................................ 23
PART D - SEWER FUND
Revenues................................................................................................ 25
Expenditures............................................................................................ 26
PART E - SHORT TERM VACATION RENTAL
ENFORCEMENT FUND
Revenues................................................................................................ 28
Expenditures............................................................................................ 29
PART F - CEMETERY FUND
Revenues................................................................................................ 31
Expenditures............................................................................................ 32
PART G - BIKEWAY FUND
Revenues................................................................................................ 34
Expenditures............................................................................................ 35
PART H - BEAUTIFICATION FUND
Revenues................................................................................................ 37
Expenditures..........................................................................:................. 38
PART I -VEHICLE DISPOSAL FUND
Revenues................................................................................................ 40
Expenditures............................................................................................ 41
PART J - SOLID WASTE FUND
Revenues................................................................................................ 43
Expenditures............................................................................................ 44
PART K - GOLF COURSE FUND
Revenues................................................................................................ 46
Expenditures............................................................................................ 47
PART L - GEOTHERMAL RELOCATION &
COMMUNITY BENEFITS FUND
Revenues................................................................................................ 49
Expenditures............................................................................................ 50
PART M - HOUSING FUND
Revenues................................................................................................ 52
Expenditures............................................................................................ 55
PART N- GEOTHERMAL ASSET FUND
Revenues................................................................................................ 59
Expenditures............................................................................................ 60
C. Kimo Alameda, Ph.D.
Mayor
William V. Brilhante, Jr.
Managing Director
Merrick Nishimoto
Deputy Managing Director
County of Hawai`%
Office of the Mayor
25 Aupuni Street, Suite 2603 • Hilo, Hawai'i 96720 • Phone (808) 961-8211 • Fax (808) 961-6553
KONA: 74-5044 Are Keohakalole Hwy., Bldg C • Kailua-Kona, Hawaii 96740
Phone (808) 323-4444 • Fax (808) 323-4440
February 27, 2026
Dr. Holeka Goro Inaba, Council Chair and
Members of the Hawaii County Council
County of Hawaii
25 Aupuni Street
Hilo, HI 96720
Aloha Council Members:
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As required by the Hawaii County Charter, submitted with this message is the proposed County
of Hawaii operating budget for the fiscal year ending June 30, 2027. This balanced budget
includes estimated revenues and appropriations of $966,891,661 and consists of the operations of
the County's thirteen special funds and the General Fund. This proposed FY 2026-2027 budget
is $13,477,792 or 1.4 percent greater than the FY 2025-26 budget.
EXPENDITURE HIGHLIGHTS
As we present this year's budget, our priorities remain clear: delivering meaningful results for
our residents, enhancing quality of life, and maintaining fiscal responsibility. By investing where
we have the biggest impact -- in public safety, infrastructure, and recreation -- we are building a
community that is strong, healthy, and connected.
Let's start with public safety, always our top priority. Well -supported first responders are
essential to maintaining public trust and protecting our community's well-being. This proposal,
includes an additional $4.3 million, ensuring that our public safety departments have the
personnel, equipment, and training they need to protect the health and safety of our residents
today and into the future.
We are also improving everyday life for our residents by increasing investments in our
infrastructure and public facilities. This budget increases road maintenance and repair, addresses
aging facilities, improves park amenities, and strengthens routine maintenance. $15 million has
been added to the transfer to capital fund for these critical investments. These improvements may
seem incremental, but together they make change that matters.
County of Hawari is an Equal Opportunity Provider and Employer. Comm.
Ref. To:
Ref. Date FEB' 2 7 202fi
Honorable Members of the Hawaii County Council
February 27, 2026
Page 2
Finally, we are committed to ensuring long-term financial stability. This budget is built on
responsible forecasting, disciplined spending, and strategic reserve management. This proposed
budget demonstrates that commitment by including $15 million for the budget stabilization fund.
We are balancing immediate needs with future obligations and maintaining healthy reserve
balances to protect against economic uncertainty.
REVENUE HIGHLIGHTS
Revenue is projected to increase slightly in a few of our major revenue sources including real
property tax and the Hawaii County transient accommodations tax. These revenue estimates
were made with the information we have available at this time. As we approach May, these
estimates will be reassessed and, if necessary, refined.
OPERATING BUDGET BY FUND
The following table describes the proposed budgeted expenditures for FY 2026-27 and the
budgeted expenditures for FY 2025-2026 for each fund:
OPERATING BUDGET BY FUND
(Amounts in thousands)
FY25-26
FY26-27
Increase
Percent
FUND
Budget
Proposed
(Decrease)
Change
General Fund
$667,815
$682,908
$15,093
2.3%
Highway Fund
63,324
62,147
(1,177)
-1.9%
General Excise Tax Fund
75,000
70,000
(5,000)
-6.7%
Sewer Fund
29,723
31,977
2,254
7.6%
ST Vac Rental Enforcement
929
929
0
0.0%
Fund
Cemetery Fund
10
10
0
0.0%
Bikeway Fund
209
209
0
0.0%
Beautification Fund
213
213
0
0.0%
Vehicle Disposal Fund
4,682
4,701
19
0.4%
Solid Waste Fund
53,716
56,603
2,887
5.4%
Golf Course Fund
2,288
2,291
3
0.1%
Geothermal Royalty Fund
1,000
1,000
0
0.0%
Housing Fund
54,455
53,754
(701)
-1.3%
Geothermal Asset Fund
50
150
100
200.0%
$953,414
$966,892
$13,478
1.4%
County of Hawa'i i is an Equal Opportunity Provider and Employer.
Honorable Members of the Hawaii County Council
February 27, 2026
Page 3
REVENUES BY SOURCE
The following table presents a summary of projected FY 2026-27 revenues by source and their
changes from the current FY 2025-26 budget:
Source
Real Property Tax
Public Service Company Tax
Fuel Tax
Public Utilities Franchise Tax
GET Surcharge
Hawaii County Transient
Accommodations Tax
Licenses and Permits
Revenue from Use of Money &
Property
Intergovernmental Revenue
Charges for Service
Other Revenues
Fund Balance Carryover
REVENUE CHANGES
REVENUES BY SOURCE
(Amounts in thousands)
Percent
FY26-27 of
Amount Total
Increase
(Decrease)
From Percent
FY25-26 Increase
Amount (Decrease)
$543,400
56.2%
$8,600
1.6%
10,500
1.1%
0
0.0%
21,966
2.3%
566
2.6%
13,200
1.4%
0
0.0%
70,000
7.1%
5,000
7.7%
30,036
3.1%
1,916
6.8%
30,317 3.1%
16,168 1.7%
102,054
10.6%
42,437
4.4%
9,826
1.0%
76,988
8.0%
$966,892
100.0%
The significant changes in projected revenues are as follows:
1,119 3.8%
732 4.7%
(1,087)
(1.1%)
732
1.8%
(456)
(4.4%)
(3,644)
(4.5%)
$13,478
1.4%
Real Property Tax. Real property tax revenues are expected to increase by $8.6 million or
1.6%, primarily due to an increase in taxable values and new construction. It should be noted this
projection includes the new long term rental tax class. As County Council has not yet adopted
rates, for budgetary purposes, the revenue estimate assumes a rate of $7.65 for this class.
General Excise Tax. General excise tax revenues are expected to increase by $5.0 million or
2.6%, based on current estimates.
Hawaii County Transient Accommodations Tax (TAT). Hawaii County TAT is expected to
increase by $2 million or 6.8% based on current estimates.
County of Hawaii is an Equal Opportunity Provider and Employer.
Honorable Members of the Hawaii County Council
February 27, 2026
Page 4
Revenue from Use of Money & Property. Income from rents and concessions is expected to
increase by approximately $595,000, and interest revenue is expected to have an approximate
increase of $137,000.
EXPENDITURES BY FUNCTION
The following table presents a summary of projected FY 2026-2027 expenditures by function
and their changes from the current FY 2025-26 budget:
(Amounts in thousands)
Increase
(Decrease)
Percent
From
Percent
FY26-27
of
FY25-26
Increase
Function
Amount
Total
Amount
(Decrease)
General Government
$98,271
10.2%
$3,800
4.0%
Public Safety
236,010
24.4%
21,175
9.9%
Highways & Streets
79,227
8.2%
(11,561)
(12.7%)
Health, Education and Welfare
70,835
7.3%
(4,383)
(5.8%)
Culture and Recreation
44,925
4.7%
678
1.5%
Sanitation and Waste Removal
80,719
8.3%
4,125
5.4%
Debt Service
84,135
8.7%
11,909
16.5%
Pension & Retirement
97,990
10.1%
1,314
1.4%
Health Fund
76,810
7.9%
1,927
2.6%
Miscellaneous
97,970
10.2%
(15,506)
(13.7%)
$966,892
100.0%
$13,478
1.4%
EXPENDITURE CHANGES
This budget reflects a marginal 1.4% overall expenditure increase. Being mindful of future
financial obligations, most critical necessities were added while maintaining current spending
levels.
A few highlights in programmatic changes in expenditures include:
Public Safety
• Civil Defense Agency. $2.5 million was added to manage, expand, and support
operations of the County's Land Mobile Radio (LMR) system. The LMR system is the
primary communications backbone for first responders and emergency managers. This
system will operate continuously and supports interoperability among multiple agencies
and partners at the County, State and Federal levels.
• Fire Department. $1 million was added to replace portable radios in the department.
These radios improve operational efficiency and safety by ensuring reliable
communication.
County of Hawaii is an Equal Opportunity Provider and Employer.
Honorable Members of the Hawaii County Council
February 27,2026
Page 5
Police Department. $385,000 was added to replace mobile data terminals (MDTs). These
mobile computers are used by personnel in the field and provide a secure means of
communication with dispatch personnel and other officers, while allowing officers to
have immediate access to critical information while on service calls. Funding was also
added to procure an audio/video recording system for the East Hawaii Detention Facility.
Office of the Prosecuting Attorney. $426,000 was added to upgrade the hardware,
licenses and maintenance for their servers. This upgrade allows the department to keep
data secure and prevent data loss, ensuring compliance with Criminal Justice Information
Services standards. Funding was also added to procure a new phone system for the
department. This provides adequate and secure communications with the court system
and the police department.
Debt Service
• Debt Service. The account was increased by $11.9 million to address funding obligations
for critical infrastructure repairs and enhancements, primarily focused on wastewater
improvements.
Miscellaneous
Transfer to Capital Project Fund. $15 million was included in the Transfer to Capital
Fund for various county facility improvement projects island -wide. While this is a
decrease from fiscal year 2025-26, it demonstrates the continued investment in the repair
and maintenance of county infrastructure.
Transfer to Budget Stabilization Fund. $15 million was added to the fund to strengthen
our reserves and protect the County from potential future economic uncertainties.
Provision for Compensation. This provision was reduced as finalized agreement
increases have been programmed in the departments' salaries and wages for fiscal year
2026-27.
CONCLUSION
This proposal reflects a balanced and thoughtful approach: strong on public safety, practical in
daily improvements, and disciplined in fiscal stewardship.
I look forward to working collaboratively to adopt a budget that reflects our shared commitment
to public safety, quality of life, and financial resilience.
With Aloha,
C. Mmo Alameda, Ph.D
Mayor
Attachment
County of Hawaii is an Equal Opportunity Pmvider and Employer.
COUNTY OF HAWAVI
ORDINANCE NO.
STATE OF HAWAVI.
Bill No. 135
AN ORDINANCE TO ESTABLISH AN OPERATING BUDGET FOR THE COUNTY OF HAWAI'I
FOR THE FISCAL YEAR JULY 1, 2026 TO JUNE 30, 2027.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAVI:
SECTION 1. Purpose. It is the purpose of this ordinance to establish an operating budget
for the County of Hawai'i in compliance with subsection 10-3(a), Hawai'i County Charter.
SECTION 2. General Summary and Comparative Statements of Revenues and
Expenditures. A simple, clear, general summary of the detailed contents of the operating budget
and comparative statements of revenues and expenditures are hereby presented.
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COMPARATIVE STATEMENT OF MAJOR SOURCES OF REVENUES -ALL FUNDS
Budget 2025-2026
Proposed 2026-2027
Increase (Decrease)
Source
Amount
%Total
Amount
%Total
Amount
%
Taxes
673,019,994
67.2%
689,101,784
67.9%
16,081,790
2.4%
Licenses and Permits
29,198,324
2.9%
30,317,242
3.0 %
1,118,918
3.8 %
Revenue from Use of Money & Property
15,435,949
1.5 %
16,167,866
1.6 %
731,917
4.7 %
Intergovernmental Revenues
103,140,683
10.3%
102,053,968
10.1 %
(1,086,715)
(1.1%)
Charges for Services -
41,704,428
4.2 %
42,437;520
4.2 %
733,092
1.8%
Other Revenues
58,853,804
5.9 %
57,469,305
5.7 %
(1,384,499)
(2.4%)
Fund Balance, Previous Year
80,632,328
8.0 %
76,987,505
7.5%
(3,644,823)
(4.5%)
Sub -Total
1,001,985,510
100.0%
1,014,535,190
100.0%
12,549,680
1.3%
Less: Inter -Fund Transfers
Sewer Fund
6,818,284
5,782,116
(1,036,168)
Solid Waste Fund
32,254,042
32,429,576
175,534
Golf Course Fund
1,239,650
1,172,172
(67,478)
Housing Fund
8,259,665
8,259,665
0
Total Inter -Fund Transfers
48,571,641
47,643,529
(928,112)
Net Revenues
953.413,869
966,891,661
13,477,792
1.4%
COMPARATIVE STATEMENT OF MAJOR SOURCES OF
Catego
Budget 2025-2026
Amount %Total
ALLFUNDS
Proposed 2026-2027 Increase (Decrease)
Amount % Total Amount %
General Government
94,471,130
9.4%
98,270,719
9.7%
3,799,589
4.0%
Public Safety
214,835,125
21.40/.
236,010,179
23.2%
21,175,054
9.9%
Highways
90,788,105
9.1%
79,227,280
7.8%
(11,560,825)
(12.7%)
Health, Education and Welfare
75,218,153
7.5%
70,834.564
7.0%
(4,383,589)
(5.8%)
Culture and Recreation
44,247,200
4.4%
44,925,516
4.4%
678,316
1.5%
Sanitation and Waste Removal
76,594,309
7.6%
80,718,731
8.0%
4,124,422
5.4%
Debt Service
72,225,517
7.2%
84,134,827
8.3%
11,909,310
16.5%
Pension & Retirement
96,676.045
9.7%
97,990,004
9.7%
1,313,959
1.4%
Health Fund
74,882,726
7.5%
76,809,732
7.6%
1,927.006
2.6%
Miscellaneous
162,047,200
16.2%
145,613,638
14.3%
(16,433,562)
(10.1%)
Sub -Total
1,001,985,510
100.0%
1,014,535,190
100.0%
12,549,680
1.3%
Less: Inter -Fund Transfers
General Fund
48,571,641
47,643,529
(928,112)
Total inter -Fund Transfers
48,571,641
47,643,529
(928,112)
Net Expenditures
953,413,869
966,891,661
13,477,792
1.41/.
SECTION 3. Position Changes. There are no position changes included in the operating
budget.
SECTION 4. Revenues and Expenditures. Revenues, appropriated receipts, fund
balances and interfund transfers estimated for the fiscal year July 1, 2026 to
June 30, 2027, are hereby provided and appropriated to the funds and purposes as set forth
herein:
PART A
GENERAL FUND
1010 General Fund
Page 1
Estimated
COUNTY OF HAWAN
Ft e v e n u e s
Year 2026-27
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
410110
Real Property Taxes
504,882,466.53
529,300,000
539,900.000
539,900,000
539,900,000
410114
RPT Penalties
3,716,652.49
3,000,000
2.000,000
2,000,000
2,000,000
410116
RPT Interest
2,683,328.65
2,500,000
1,500.000
1,500,000
1,500,000
410122
Lit Claim Adj - Curr Yr
38,515.31
0
0
0
0
+++ Real Property Taxes
531,320,962.98
534,800,000
543,400,000
543,400,000
543,400,000
410611
Public Service Company Tax
10,779,839.77
10,500,000
10,500,000
10,500,000
10,500.000
+++ Gross Receipts Bus Taxes
10,779,839.77
10,500,000
10,500,000
10,500,000
10,500,000
411201
Hawaii County TAT
39,967,958.00
28,000.000
30,000,000
30,000.000
30,000,000
411205
Int & Pen - Hawaii County TAT
374,411.31
120,000
36,000
36.000
36,000
+++Transient Accommodations Tax
40,342,369.31
28,120,000
30,036,000
30,036,000
30,036,000
" Taxes
562,443,172.06
573,420,000
583,936,000
583,936,000
583,936,000
420101
Vehicle Plate and Tag Fees
464,091.00
469,148
465,115
465,115
465,115
420103
Vehicle Transfer Fees
321.729.20
304,120
315,150
315,150
315,150
420105
Miscellaneous Vehicle Fees
50,600.00
49,760
50,700
50,700
50,700
420106
County Vehicle Registration Fee
2,610,757.00
2,596,776
2,612,800
2,612,800
2,612,800
420125
Bicycle Tour Registration Fee
1,500.00
500
500
500
500
420128
Liquor License Fees
1,833,634.18
2,529.462
2,596,724
2,666.288
2,733,124
420140
Miscellaneous Business Licenses
2,040.00
920
2,040
2,040
2,040
420142
Taxicab Licenses
13,441.00
20,000
20,000
20.000
20,000
420181
Fireworks License Fees
50,500.00
65,000
65.000
65,000
65,000
+++ Business Licenses & Permits
5,348,292.38
6,035,686
6,128,029
6,197,593
6,264,429
420201
Dog Licenses and Tag Fees
6,293.70
2,522
3,424
3,424
3,424
420203
Building Permits
5,448,135.60
4,200,000
5,000,400
5,110,000
5,200.000
420204
Electrical Permits
3,523.00
2,500
3,600
4,200
4,400
420205
Plumbing Permits
3,500.00
2,300
3,200
3,600
3,700
420206
Sign Permits
2,462.50
1,000
7,400
6,700
6,700
420212
Grade,Grub,Stockpile Fee
6,312.52
5,000
5,000
5,000
5,000
420220
Disabled Persons Parking Permits
20,412.00
20,000
20,000
20,000
20,000
420251
Driver Licensing Fees
810,691.00
748.840
824,432
824,432
824,432
420253
Driver Exam Fees
71,676.00
74.326
72,850
72,850
72,850
420255
Taxi Permits
530.00
440
400
400
400
420257
CDL Fees
51,920.00
57,560
51,655
51,655
51,655
420259
Safety Inspection Fees ,.
181.575.60
159.942
165,000
165,000
165,000
420261
Police Records Fees
-13,860.96
16,000
16,000
16,000
16,000
420263
Motor Vehicle Financial Responsibil
54.436.00
53,984
54,200
54,200
54,200
420264
VRL Records Fees
3,007.00
3,600
3,010
3.010
3.010
420265
Special Duty Admin Fees
41,807.88
130,176
133,840
133,840
133,840
420268
Fireworks Permit Fees
86,795.00
90,000
90,000
90,000
90,000
420269
Sign Variance Fees
0.00
1.000
0
0
0
420272
License to Carry
61,110.00
75,000
75,000
75,000
75,000
+++ Non -Bus. Lic & Permits
6,868,048.76
5,644,190
6,529,411
6,639,311
6,729,611
**** Licenses & Permits
12,216,341.14
U,679,876
12,657,440
12,836,904
12,994,040
430101
Nutrition Program
202,450.93
807,000
807,000
807,000
807,000
430104
Area Plan On Aging
187,771.76
590,000
590.000
590,000
590,000
430113
C Z M
231.894.17
628,177
328,177
328,177
328,177
4301.14
Rat Sr Vol Prog (RSVP)
-12,555.13
0
0
0
0
430115
Coordinated Services
158,387.48
210,731
210,731
210,731
210,731
430119
Block Grants
2,679,156.00
2,700,000
2,700,000
2,700.000
2,700,000
430137
Nall Pk -In Lieu Of Taxes
500,712.00
200,000
500,000
500,000
500.000
430138
Wild Life -In Lieu Of Tax
83,717.00
50,000
80,000
80,000
80,000
430180
Violent Crimes Unit
0.00
50,000
50,000
50,000
50,000
430191
H O M E Program
2,850,000.00
0
0
2,850,000
0
430199
Victims Of Crime Act
659,468.76
709,048
628,228
457,090
457,090
+++Federal Grants
7,541,002.97
5,944,956
5,894,136
8,572,998
5,722,998
430206
Nutrition Services Incentive Pgm
47,085.00
150,000
150,000
150,000
150,000
430236
Violence Against Women
57,810.00
179,328
188,825
188,825
188,825
1010 General Fund Page 2
Estimated
COUNTY OF HAWAI'I
Revenues
Year 2026-27
r
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
430237
Sex Assault Nurse Coord
45,369.01
99,000
99,000
99,000
99,000
430253
Local Emerg Ping Comm
0.00
16,000
0
0
0
430256
Occupant Protection Pgm
93,483.13
160,000
165,620
165,620
165,620
430276
Summer Food Service
64,720.46
80,000
80,000
80,000
80,000
430298
HI Impact Grant
480,380.69
475,000
500.000
500,000
500,000
+++ Federal Grants
788,848.29
1,159,328
1,183,445
1,183,445
1,183,445
430300
Volunteer Fire Assist
255,300.73
300,000
90,000
90,000
90,000
430342
HCPD Roadblock Pgm
412,890.04
495,000
532,839
532,839
532,839
430343
Rural Transit Assist Pgm
-89.31
28,875
28,875
28,875
28,875
430363
HCPD Data Grant
37.410.24
80,000
107,780
107,780
107,780
430377
Justice Assistance Grant
79,795.00
150,000
90,000
0
90,000
+++ Federal Grants
785,306.70
1,053,875
849,494
759,494
849,494
430402
State EMS
26,908,754.00
27,800,000
30,000,000
30,035,799
30,080,541
430403
Career Criminal Program
426,164.00
550,000
550,000
558,650
569,208
430404
Nutrition Program
0.00
251,413
251,413
251,413
251,413
430406
Area Plan On Aging
1,281,301.51
2,240,000
2,240,000
2,240,000
2,240.000
430408
HPHA - In Lieu of Taxes
199,797.00
25,000
100,000
100,000
100,000
430453
PMVI Program Income
455,946.00
670,611
714,816
714,816
714,816
430456
C D L Program Income
. 329,317.52
584,065
668,128
668,128
668,128
430487
State MV Wght Tax
309,177.78
401,677
427,824
427,824
427,824
430491
Victim/V%fitness Assist
399.033.00
455,559
444,221
453,961
465,321
+++State Grants
30,309,490.82
32,978,325
35,396,402
35,450,591
35,517,251
430508
C Z M
95.048.00
95.048
95,048
95,048
95,048
430518
Local Emerg Ping Comm
40,895.05
40,000
48,000
48,000
48,000
430519
Disabled Parking
20,820.00
16,000
16,000
16,000
16,000
430547
Wireless E911 Fees
1,489,766.79
3,015,676
3,015,676
3,015,676
3,015,676
430553
W. HI Ocean Safety
1,141,514.36
1,220,139
1.316,908
1,316,908
1;316,908
430574
Dept of Health - Tobacco Sting
14,000.00
16,000
16,000
16,000
16.000
430577
Driver License Program Income
221,921.10
243,998
261,165
261,165
261,165
430589
Coffee Berry Borer Pest Sub Pgm
135,000.00
0
0
0
0
+++State Grants
3,158,965.30
4,646,861
4,768,797
4,768,797
4,768,797
430608
DCCA-HI-WiFi Pilot
-43,033.76
00
0
0
430623
Kua Bay
683,672.00
692,941
709,744
709,744
709,744
430631
Hsg Sub-Infrastruct Rep/Maint, Wkg
-90,000.00
.0
0
0
0
430634
Wireless E-911-HFD
287,832.61
297,103
321,645
321,645
321.645
430640
State Substance Abuse Prev Coord Gr
7,068.20
0
50,000
50,000
50,000
+++ State Grants
845,539.05
990,044
1,081,389
1,081,389
1,081,389
430819
Traffic Safety Ting Project
90,776.42
175,000
200,000
200,000
200,000
430888
BI Juv Intake & Assmt Ctr-BIJIAC
199.947.64
200,000
200,000
200,000
200,000
430895
Improve Forensic Services
62,209.94
96,360
96.360
96,360
96,360
+++ Federal Grants
352,934.00
471,360
496,360
496,360
496,360
430922
Federal Grants - SAFE Program
0.00
125,000
125.000
125,000
125,000
430924
FEMA TS Iselle Assistance
63,775.53
0
0
0
0
430933
Hawaii Narcotics Task Force
0.00
50,000
50.000
50,000
50,000
430934
HI Fugitive Task Force - US Marsh
0.00
12,000
12,000
12,000
12,000
430937
Substance Abuse Prev Coord
10,000.00
110,000
60.000
60,000
60,000
430940.
US Secret Service
0.00
10,000
10,000
10,000
10,000
430949
USSS Electronic Crimes Tsk Fce
2,083.57
15,000
15,000
15,000
15,000
430955
HI DOH SNAP Food Systems
49,900.00
49,900
49,900
49,900
49,900
430957
Stwd Multi-Juris Drug Tsk Fce
33,845.83
60,000
60,000
60,000
60,000
430959
Local JAG Program
9,360.92
114,000
114,000
U4,000
114,000
430967
Disaster Case Mgmt Prog - FEMA
-588,794.38
0
0
0
0
430969
Priority Drug Analyses Productivity
- 0.00
175,000
175,000
175,000
175,000
430974
ATF Task Force
0.00
32,000
32,000
32,000
32,000
+++ Federal Grants
-419,828.53
752,900
702,900
702,900
702,900
431011
NICS Act Record Improvement Pgm
253,306.36
545,760
545,760
545,760
545,760
431013
Housing Trust Fund Grant
2,987,592.00
52,400
10
2,850,000
0
1010 General Fund
Page 3
Estimated
COUNTY OF HAWAI'I
Revenues
Year 2026-27
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
431027
Hazard Mitigation Grant Program - H
0.00
162,191
162,191
162,191
162,191
431029
Rural Placemaking Innovation Challe
-43,307.83
0
0
0
0
431030
Staffing for Adequate Fire & Emer R
257,149.00
0
1,085,787
941,016
380.024
431032
FEMA-COVID-19
11,911.13
0
0
0
0
431033
FEMA - Hurricane Douglas
2,410.20
0
0
0
0
431039
Home Program-TBRA Fraud Recovery In
522.00
5,000
5,000
5,000
5,000
431044
Hawaii County Trek the Trails
96,000.00
0
0
0
0
431045
HCPD 2023 STEP Grant
508,918.91
580,000
628,764
628,764
628,764
431046
FY 2021 Assistance to Firefighters
-1,253.49
0
0
0
0
431048
NICS Act Record Imp Pgm-Prosc
-12,316.14
0
0
0
0
431052
FTA Sec 5310 Capital Grant FY 23-24
-200,000.00
0
0
0
0
431055
National Criminal History Imp. Prog
12,316.14
200,000
250.000
200,000
200,000
431056
QUEST Disaster Recovery
-264.905.84
0
0
0
0
431059
Affordable Connectivity Outreach Gr
-175,000.00
0
0
0
0
431066
FY 23 VISTA Support Grant
-41,827.23
0
0
0
0
431067
Sec 5339 (c) Cap Low -No Gnt FY 24-2
12,456,253.00
0
0
0
0
431068
State Homeland Sec Pgm FY24
760,000.00
0
0
0
0
431069
Sec 5339 Gnt for Bus and Bus Fac FY
1,600,000.00
0
0
0
0
431070
FTA Section 5311- FY 24-25 (HZEB)
3,000.000.00
0
0
0
0
431071
FTA Section 5311- FY 24-25 (Formul
6,365,726.00
0
0
0
0
431075
Opioid Settlement Funds
925,000.00
1,000,000
500.000
500,000
500,000
431076
Civil Defense EMPG
225,000.00
225,000
225,000
225,000
225,000
431077
Hazard Mitigation Pgm-Post Marta Rd
667,700.00
0
0
0
0
431080
ARPA LATCF
832,922.96
0
0
0
0
431081
JAG-SRT Capability Enhancement Gran
50,357.00
50,357
129,028
129,028
129,028
431083
Energy Efficiency and Conservation
228,000.00
0
0
0
0
431084
Sec 5311 Grant - CARES Act
488.722.63
0
0
0
0
431085
Sec 5339 Formula Rual and Small Urb
1,145,239.00
0
0
0
0
431086
Emergency Solutions Grants Program
271,806.00
271,806
275,000
275,000
275,000
431087
State Homeland Sec Pgm FY25
0.00
800.000
0
0
0
431090
Nat'l Criminal History Improvement
318,240.00
0
318,240
318,240
318,240
431091
HCPD Pedestrian & Bicycle Safety Gr
41,792.00
0
41,792
41,792
41.792
431092
Rural Emergency Medical Demo Proj
1,000,000.00
0
0
0
0
431094
FTA Section 5304 Formula
270,000.00
0
0
0
0
431097
FTA Sec 5339 Formula Bus and Bus Fa
0.00
1,760,000
0
0
0
431098
FTA Sec 5339 Formula FY22 5339(b) B
0.00
2,996,288
0
0
0
431099
FTA Sec 5331 Formula FY26
0.00
1,448,000
0
0
0
431104
State Homeland Sec Pgm FY 26
0.00
0
800.000
800,000
800,000
431105
PTA Sec 5339 Formula Bus and Bus Fa
0.00
0
1,760,000
1,730,000
1,800,000
431106
FTA Sec 5311 Formula FY 27
0.00
0
1,448,000
1,598,000
1,662,000
... Federal Grants
34,038,273.80
10,096,802
8,174,562
10,949,791
7,672,799
°*"* Intergovernmental Revenue
77,400,532.39
58,094,451
58,547,485
63,965,765
57,995,433
440101
Subdivision Fees
27,325.00
25,000
30,000
30,000
30,000
440103
Public Record Fees
5,421.82
12,500
12,000
12,000
12,000
440107
Rezoning and Variance Fees
27,625.00
25,000
30.000
30,000
30,000
440108
Planning Map Fees
832.91
500
800
800
800
440109
Nomination Fees
0.00
6,000
1,000
1.000
1,000
440112
Planning Fees
10,350.00
20.000
10,000
10,000
10,000
440121
Gas and Oil Charges
1,151,348.53
1,752,125
2,030.341
2,029,380
2,029,380
440123
Auto Repair Charges
590,611.25
789,124
652,887
652.887
652,887
440131
Subdivision Inspection Fees
29,113.58
10,000
15,000
15,000
15,000
440135
Bldg Project Inspect Fee
0.00
1,000
0
0
0
440146
Env Mgmt Dept Admin Chgs
1.788,146.00
2,320,019
2.255,788
2,337,391
2.442,724
440151
Engineering Division Charges to Pro
40,457.07
20,000
30,000
30,000
30,000
440152
Eng Div Svc Fees -Other
0.00
1,000
0
0
0
440161
Building Division Service Fees
268,849.16
225,000
270,000
267,000
266,000
440181
Work Comp Admin Chgs
188.537.00
80.000
19o,000
190,000
190,000
1010 General Fund Page 4
Estimated COUNTY OF HAWAN
Year 2026-27
Revenues
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027.28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
+++General Government
4,128,617.32
5,287,268
5,527,816
5,605,458
5,709,791
440203
Fire Inspection Fees
12,250.00
24,000
24,000
24,000
24,000
440224
Impoundment - Boarding Fees
12,024.80
8,400
15,000
15,000
15,000
440225
Microwave Maintenance
57,563.55
65,000
65,000
70,000
70,000
440226
Ocean Safety Programs and Activitie
0.00
30,000
30.000
30,000
30,000
+++ Public Safety
81,838.35
127,400
134,000
139,000
139,000
440302
Drivewy,Sidewk,Dig Fee
2,814.90
4,000
4,000
4.000
4,000
440303
Bus Fares
0.00
300,000
0
0
0
440307
Taxi Coupon Sales
0.00
75,000
0
0
0
440309
Paratransit Coupons & Fares
0.00
70,000
0
0
0
+++ Highways & Streets
2,814.90
449,000
4,000
4,000
4,000
440710
Swimming Pool Fees
6,600.00
25,000
25,000
25,000
25,000
440711
Swim Programs/Novice
54.693.00
90,000
90,000
90,000
90,000
440713
Panaewa Equestrian Center Stall Ren
22,440.74
25,000
25,000
25,000
25,000
440714
Afook-Chinen Civic Auditorium Fees
29,485.00
5,000
20,000
20,000
20,000
440716
Camping Fees
291,919.00
290,000
290,000
290.000
290,000
440718
Panaewa Zoo
300.00
600
600
600
600
440719
Kanakaole Multi -purpose Stadium Fee
44,384.00
55,000
55,000
55,000
55,000
440720
Facility Use Permits
377.25
0
0
0
0
440721
Wong and Victor Stadiums
20,890.00
30,000
30,000
30,000
30,000
440722
Aunry Sally's Luau Hale
26,180.00
36,000
36,000
36,000
36,000
440723
P&R Rent Ind Concession
40.890.00
35,000
40.000
40,000
40,000
440724
Veterans Cemetery Reservations
2.412.00
300
300
300
300
440725
Recreation Classes/Activities
12,755.00
33,750
33,750
33,750
33,750
440726
Culture and Arts Classes/Activities
4,595.50
28,000
25.000
25,000
25,000
440727
Veterans Cemetery Interment Fees
122,699.00
125,000
130,000
130,000
130,000
440728
ERS Section Activities
316,630.00
450,000
483,710
483,710
483,710
440729
Summer/Intersession Fees
17,725.00
33,750
33,750
33,750
33,750
440730
Officiating Fees
15,870,00
18,000
18,000
18,000
18,000
440733
P&R Forfeits Of Deposits
2,200.00
2,500
2,500
2,500
2,500
440736
Summ/Intrssn Class/Activ
134,939.83
175,000
175,000
175,000
175,000
440738
Mauna Kea Lodging
23,675.00
50,000
50,000
50,000
50,000
440739
Hilo Drag Strip
7.750.00
8,000
8,000
8,000
8,000
440740
Facility Use Permits-Admin
86,057.00
75,000
80,000
80,000
80.000
440741
Facility Use Permits -Recreation
149,561.52
150.000
150,000
150,000
150,000
440742
Facility Use Permits-EAD
11,950.00
15.000
15,000
15,000
15,000
440743
Pavilion Reservation-Admin
66,260.00
50,000
60,000
60,000
60,000
440744
Pavilion Reservation -Recreation
4,305.00
7,500
7,500
7,500
7,500
440745
Panaewa Zoo Entrance Fees
0.00
525,000
525,000
525,000
525,000
+++ Parks & Recreation
1,517,543.04
2,338,400
2,409,110
2,409,110
2,409,110
- Charges for Services
5,730,814.41
8,202,068
8,074,926
`8,157,568
8,261,901
450101
Fines
0.00
500
0
0
0
450105
Forfeiture of Deposits
0.00
4,000
1,000
1,000
1,000
450106
Forfeits -Deposits, RPT
459,699.88
200,000
200,000
200,000
200,000
450107
Police Asset Forfeits
42,813.66
500,000
300,000
300,000
300,000
450108
Police Forfeitures -State
5,323.50
200,000
100,000
100,000
100,000
450121
Pros Any Forfeits -State
5,323.50
200,000
40,000
40,000
40,000
450123
Pros Atry Forfeits -Fed
0.00
50,000
20,000
20,000
20,000
450131
Liquor Fines
9,300.00
20,000
20,000
20,000
20,000
450133
Planning Dept Fines
18,000.00
25,000
18,000
18,000
18,000
450135
Flex Spending Forfeits
18,790.92
31,800
16,800
16,800
16,800
450137
Building Div Fines
0.00
10,000
0
0
0
450140
RPT Tax Sale Cost & Exp
435,874.08
600,000
600,000
600,000
600,000
... Fines & Forfeitures
995,125.54
1,841,300
1,315,800 `
1,315,800
1,315,800
- Fines & Forfeitures
995,125.54
1,841,300
1,315,800
1,315,800
1,315,800
460101
Interest Earned
30,019,939.45
13,500,000
13,500,000
13,500,000
13,500,000
460107
Interest Earned - Drug Enforcement
85,331.12
0
39,000
39,000
39,000
1010 General Fund
Page 5
Estimated
COUNTY OF HAWAN
Year 2026-27
Revenues
FY 2024-25
FY 2025.26
FY 2026.27
FY 2027-28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
+++Interest & Dividends
30,105,270.57
13,500,000
13,539,000
13,539,000
13,539,000
460201
Miscellaneous Rentals
21,186.16
15,000
15,000
15,000
15,000
460202
Employees Parking Stalls
63,662.50
63,780
64,000
64,000
64,000
460207
Pu'u Alala Land Rent
33,951.02
33,000
34,000
34,000
34,000
460209
Paauilo_Lan_d Rents
31,915.00
45.000
53,100
53,100
53,100
+++ Rents
150,714.68
_ 156,780
166,100
166,100
166,100
460401
Sale of Equipment
0.00
20,000
20.000
20.000
20,000
460402
Sale of Real Property
0.00
10,000
10,000
10,000
10,000
460403
Recovery of Damaged Property
14,781.21
8,000
20,000
20,000
20,000
+++ Disp of Fixed Assets
14,781.21
38,000
50,000
50,066
50,000
460700
Contributions from Private Sources
50,000.00
5,000
1,000
1,000
1,000
46070i
Nutrition Program Income
137,703.08
210,000
210,000
210,000
210,000
460702
Coordinated Services Program Income
33.642.01
40,000
40,000
40,000
40,000
460708
Block Grant Program Income
193,882.62
250,000
250,000
250,000
250,000
460709
HOME Program - Program Income
6,200.00
200,000
200,000
200,000
200.000
460710
P & R Misc Contributions
500.00
2,500
2.500
2,500
2,500
460711
EAD Misc Contributions
1,315.45
25.000
25,000
25,000
25,000
460712
Aging Proj Income
0.00
7.500
7,500
7,500
7,500
460713
Fire Dept Private Contributions
2,560.00
15,000
100
100
100
460716
Zoo Misc Contributions
0.00
2,500
10,000
10,000
10,000
460719
R&D Misc Private Contributions
4.182.39
0
0
0
0
460721
Recreation Misc Contributions
0.00
1,000
1,000
1,000
1,000
460726
American Job Center -One Stop Pgm In
16,885.78
235,050
235,050
235,050
235.050
460727
Commercial Sponsorship
0.00
100,000
100,000
1.000,000
100,000
460730
EAD Transportation Program Income
144.00
0
0
0
0
460732
Animal Control Private Contribution
2,000.00
5,000
2,500
2.500
2,500
460733
OSCER Private Contributions
23,750.00
0
23,750
23,750
23,750
+++ Contrib From Priv Sres
472,765.33
1,098,550
1,108,400
2,008,400
2,108,400
460900
Reimb Corp Couns S&W-6ws
116,125.19
139,000
139,000
139,000
139,000
460902
Reimburse FICAIHFIEtc. - Liquor Can
483,096.63
283,868
486,000
486,000
486,000
460909
Fund Balance Reserved for Liquor Co
0.00
30,000
50,000
50,000
50,000
460910
Fund Bal From Prev Year
0.00
44,495,000
47,000,000
38,853.728
63,487,877
460932
Reimb Debt Svc-Dws
3,061,187.62
3,063,313 -
3,066,188
1,402,976
1,408,732
+++ Reimbursements & Transfers
3,660,409.44
48,011,181
50,741,188
40,931,704
65,571,609
461102
Miscellaneous Sale of Services
10.00
100
100
100
100
461104
Sundry Revenues- Current Year
169.215.28
150,000
175,000
175.000
175,000
461105
Sundry Revenues - Prior Year
1,006,694.58
125,000
200,000
200.000
200,000
461106
Vacation Transfers In
97,221.46
20,000
20,000
20,000
20,000
461112
ID Assmt Collection Chgs
9,440.86
9,000
9,000
9,000
9,000
461115
Other Liquor Revenues
2,815.90
4,000
4,000
4,000
4.000
461119
BID Admin Fees
2,886.00
2,000
2.000
2,000
2,000
461123
Feed -In Tariff
6,504.00
5,000
5,000
5,000
5,000
461126
Animal Control Fees & Reimbursement
0.00
30,000
0
0
0
+++ Sundry 8k Misc
1,294,788.08
345,100
415,100
415,100
415,100
. Miscellaneous Revenue
35,698,729.31
63,149,611
66,019,788
57,310,304
80,850,209
General Fund
694,484,714.85
716,387,306
730,551,439
727,322,341
745,353,383
1010 General Fund
Page 6
2/27/26
Estimated
n
County of Hawai'i
Year 2026-27
Expenditures
FY 2024.25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
10101
Clerk -Council Svc S&W
3,287.812.53
3,809,622
3,990,137
4,034,523
4,195,084
10102
Clerk -Council Svc OCE
416,937.77
621.130
691,130
631,130
631,630
10106
Clerk -Council Svc Equip
1,126.09
40,500
40,500
40,500
40,500
10110
HSAC/NACO
21,438.02
39,000
55,000
39.000
39,000
10121
Reprographics
44.230.51
75,320
75,320
75,320
75,320
10122
Postage -Council Svc
192,722.12
220.000
220,000
220,000
220,000
10191
Contingency Relief
0.00
900,000
900,000
900,000
900,000
Legislative
3,964,267.04
5,705,572
5,972,087
5,940,473
6,101,534
+++ Dept 101 Legislative
3,964,267.04
5,705,572
5,972,087
5,940,473
6,101,534
10701
Election Division - S&W
583.161.40
487,672
668.745
542,280
638,468
10702
Election Division -OCE
482,612.02
477,015
792,377
477,015
477,015
10710
Election Division Equip
10,317.67
4,800
4,800
4,800
4,600
10731
2020 Malkin Election Cost
49,369.66
0
0
0
0
Elections
1,125,460.75
969,487
1,465,922
1,024,095
1,120,283
+++ Dept 107 Elections
1,125,460.75
969,487
1,465,922
1,024,095
1,120,283
10801
County Auditor S&W
436,721.91
519,610
618,616
625,577
636,742
10802
County Auditor OCE
26,062.42
49,610
49,610
49,610
49,610
10806
County Auditor Eqpt
520.56
1,500
1,500
1,500
1,500
10815
External Audit
265,584.51
475,000
555,500
475.000
475,000
County Auditor
728,889.40
1,045,720
1,225,226
1,151,687
1,162,852
+++ Dept 108 County Auditor
728,889.40
1,045,720
1,225,226
1,151,687
1,162,852
M01
Office Of Management S&W
2,186,981.27
1,981,844
2,141,127
2.380,702
2,438,847
11102
Office Of Management OCE
167,530.60
323,230
324,230
324,230
324,230
11110
Office of Mgmt Equip
8,265.27
125
125
125
125
11115
Mayor's Entertainment
33,753.16
0
0
0
0
11116
Mayor's Legislative Exp
794.70
5,000
15,000
15,000
15,000
11122
Sister City Program
0.00
50,000
50.000
50,000
50,000
11147
Game Management Advisory Comm
330.29
4,172
4,172
4,172
4,172
11148
Cost of Government Commission
0.00
0
1,500
1.500
750
11174
Hoowaiwai Fin Empowerment - Private
4,182.39
0
0
0
0
M78
Hawaii County Trek the Trails
96,000.00
0
0
0
0
11179
Youth Commission
588.38
5,000
5.000
5,000
5.000
Office of Management
2,498,426.06
2,369,371
2,541,154
2,780,729
2,838,124
+++ Dept 111 Executive
2,498,426.06
2,369,371
2,541,154
2,780,729
2,838,124
11801
Information Tech S&W
2,343.846.04
3,138,808
3.165,749
3,295.616
3,420,095
11802
Information Tech OCE
2,455,764.04
4,727,022
4,696,822
4,696,822
4,696,822
11810
Information Tech Eqpt
2.223,797.34
2,166,000
2,168,000
2,118,000
2,118,000
11824
DCCA-HI-WiFi Pilot
4,479.72
0
0
0
0
Information Tech
7,027,887.14
10,033,830
10,030,571
10,110,438
10,234,917
... Dept 318 Information Tech
7,027,887.14
10,033,830
10,030,571
10,310,438
10,234,917
12001
Fin Internal Control & TAT, S&W
270,009.28
279,624
292,153
303,539
315,381
12002
Fin Internal Control & TAT, OCE
2,652.06
4,750
4,750
4,750
4,750
12006
Fin Internal Control & TAT, Equip
1,694.71
2,700
2,700
2,700
2,700
Fin Internal Control & TAT
274,356.05
287,074
299,603
310,989
322,831
12101
Fin Admin & Budget S&W
845,024.97
982,128
1,061,018
1,102,379
1,145,399
12102
Fin Admin & Budget OCE
33.432.06
44.370
44,770
44,370
44.370
12106
Fin Admin & Budget Equip
50,765.16
250,500
250,500
250,500
250,500
Finance Admin & Budget
929,222.19
1,276,998
1,356,288
1,397,249
1,440,269
12201
Accounts S&W
862,198.82
1,113,300
1,191,714
1,236,263
1,282,593
12202
Accounts -OCE
2.205,183.28
3,455,403
3,455,403
3,519,719
3.584.143
12206
Accounts - Equip
7,807.17
100
100
100
100
12230
Telephone
6,401.81
8,300
8,300
8,300
8,300
Accounts
3,081,591.08
4,577,103
4,655,517
4,764,382
4,875,136
12301
Purchasing S&W
370,587.21
547,964
600.449
624,027
648,548
12302
Purchasing OCE
118,946.90
122,200
134,100
134,100
134.100
12306
Purchasing Eqpt
1,581.65
5,250
5,000
5,O0D
5,000
12325
Advertising
411.69
1,000
1,000
1,000
1,000
12332
Storeroom
95,257.60
158,000
146,200
146,200
146,200
1010 General Fund
2127126 Estimated
X
Expenditures
Page 7
County of Hawaii
Year 2026-27
FY 2024-25
FY 2025.26
FY 2026.27
FY 2027-28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
Purchasing
586,785.05
834,414
886,749
910,327
934,848
12401
Treasury - S&W
386,474.43
397,808
423,845
440,719
458,268
12402
Treasury - OCE
32,501.41
273,385
275,369
275,369
275,369
12406
rTreasury - Equip
0.00
1,000
1,000
1,000
1,000
Treasury
418,975.84
672,193
700,214
717,088
734,637
12501
Real Property Tax-S&W
2,702,811.96
3,388.301
3,646,646
3;791,612
3,942,376
12502
Real Property Tax-OCE
960.617.12
1,239.500
1,235,400
1,235,400
1,235,400
12510
Real Property Tax -Equip
102,018.08
8,570
8,570
8.570
8,570
12540
RPT Tax Sale Cost & Exp
428,966.78
600,000
600,000
600,000
600,000
12562
Board of Review
5,188.93
15,000
11,600
11,600
11,600
Real Property Tax
4,199,602.87
5,251,371
5,502,216
5,647,182
5,797,946
12701
Veh Reg & Lic Admin S&W
234,456.52
262,684
283,105
294.413
306,174
12702
Veh Reg & Lic Admin OCE
65,565.36
61,690
69,240
69,240
69,240
12706
Veh Reg & Lic Admin Eqpt
97,482.10
80,150
56,694
56,694
56,694
12711
Vehicle Registration S&W
787,413.72
1,032,352
1,103,616
1,147,301
1,192,733
12712
Vehicle Registration OCE
760,554.48
880,025
856,780
856,780
856,780
12716
Vehicle Regist Eqpt
36.871.19
15,264
11,009
11,009
11,009
12721
Driver License S&W
1,312,938.89
1,520,476
1,632,296
1,697,128
1,764,553
12722
Driver License OCE
458,894.35
433,181
488,850
488,850
488,850
12726
Driver License Eqpt
12,796.54
18,944
10.150
10,150
10,150
12731
PMVI Prg S&W
324,950.30
549,965
594,170
617,929
642,638
12732
PMVI Prg OCE
26,570.09
.118.512
118,512
318,512
118,512
12736
PMVI Pgm Eqpt
1,481.57
2.134
2,134
2.134
2,134
12741
Comm Driv Lic Frog S&W
198,442.92
486,366
570.429
593,166
616,812
12742
Comm Driv Lic Prog OCE
23,190.30
97,299
97,299
97,299
97.299
12746
Comm ON Lic Frog Eqpt
0.00
400
400
400
400
Veh Reg & Lic
4,341,608.33
5,559,442
5,894,684
6,061,005
6,233,978
12801
Risk Management S&W
127,086.27
129,556
138,673
144,215
149,980
12802
Risk Management OCE
0.00
925
925
925
925
12810
Risk Management Eqpt
0.00
100
100
100
100
Risk Management
127,086.27
130,581
139,698
145,240
151,005
12901
Property Mgmt S&W
277,590.76
415.188
462,926
470,755
489,561
12902
Property Mgmt OCE
2,651,770.58
3,193.994
3,174,786
3.170,986
3,170,986
12910
Property Mgmt Eqpt
0.00
100
100
100
100
12926
PONC - Open Space Commission
5,432.55
6,140
6,195
6,195
6,195
Property Management
2,934,793.89
3,615,422
3,644,007
3,648,036
3,666,842
... Dept 121 Finance
16,894,021.57
22,204,598
23,078,976
23,601,498
24,157,492
13101
Corporation Counsel S&W
3,267,684.54
3,920,938
4,184,742
4,351,812
4,525,564
13102
Corporation Counsel OCE
557,358.30
1,120.876
1,430,220
1,330,220
1.330,220
13106
Corporation Counsel Eqpt
47,162.14
300,800
8,156
8,156
8,156
13110
Spec Counsel & Settl Lit
306,664.55
420,000
455,000
455,000
455.000
13132
Board Of Ethics OCE
920.06
9,270
9,270
9,270
9,270
Corporation Counsel
4,179,789.61
5,771,884
6,087,388
6,154,458
6,328,210
+++ Dept 131 Law
4,179,789.61
5,771,884
6,087,388
6,154,458
6,328,210
14101
Planning S&W
4,030,524.29
4,170,330
4,466,400
4,629,389
4,813,297
14102
Planning OCE
311,305.49
683,868
682,618
682,618
682,618
14106
Planning Equip
205,803.68
16,150
60,400
10,400
10,400
14134
Coastal Zone Mgmt
290,081.99
723,225
423,225
423,225
423,225
14161
DOH Complete Streets -Fed
9,393.99
0
0
0
0
14163
HMGP-Shoreline & Riparian Setbacks
6.590.33
0
0
0
0
Planning
4,853,699.77
5,593,573
5,632,643
5,745,632
5,929,540
+++ Dept 141 Planning
4,853,699.77
5,593,573
5,632,643
5,745,632
5,929,540
15101
Human Resources S&W
2,378,891.74
2,848,721
3,288,470
3,427,334
3.584,740
15102
Human Resources OCE
81,304.28
545,035
203,035
203,035
203,035
15106
Human Resources Eqpt
14,213.78
50
50
50
50
15109
Advertising Expenses
4,554.03
5,000
5,000
5,000
5,000
15111
Training Expenses
9,553.65
7,030
7,030
7,030
7,030
15114
Coll Barg Exp
7,062.68
19,540
19,540
19,540
19,540
15122
Salary Commission OCE
1,002.62
5,875
5.875
5,875
5,875
1010 General Fund
Page 8
2127126
Estimated
r
County of Hawai'i
Year 2026-27
Expenditures
FY 2024.25
FY 2025-26
FY 2026.27
FY 2027-28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
15130
Employee Scholarships
81.463.47
515,000
500,000
500,000
500,000
15131
ADA Modification/Accommodation
14,400.57
50,000
50,000
50,000
50,000
15132
Flexible Spending Program
9,402.00
16,800
16,800
16,800
16.800
15137
Skills Development Program
0.00
489,360
525,360
547,881
574,272
Human Resources
2,601,848.82
4,502,411
4,621,160
4,782,545
4,966,342
15202
Health & Safety OCE
68,922.80
95,793
95,793
95,793
95,793
15206
Health & Safety Eqpt
0.00
1.10,000
0
0
0
15215
Employee Assistance Frog
42,000.00
44,000
44,000
44,000
44,000
Health & Safety
110,922.80
249,793
139,793
239,793
139,793
+++ Dept 151 Human Resources
2,712,771.62
4,752,204
4,760,953
4,922,338
5,106,135
16101
Research & Dev S&W
1,574,440.92
1,686,758
1,661,903
1,789,824
1,864,392
16102
Research & Dev OCE
399,423.93
372,214
785,985
781,985
781,985
16118
Research & Dev Eqpt
86,173.44
150
150
150
150
16122
Agriculture R&D OCE
605,400.76
392,500
544,500
414,500
414,500
16160
Destination Management
280.064.50
255,000
291,000
291,000
291,000
Research & Dev
2,945,503.55
2,706,622
3,283,538
3,277,459
3,352,027
16298
HI Cry Resource Center
14,782.04
201.112
39,858
39,858
39,858
Research and Development
14,782.04
201,112
39,858
39,858
39,858
16318
Big Island Film Office - R & D
105.348.57
130,705
130,705
130,705
130,705
16319
Energy - R & D
2,500.00
180,000
180,000
180.000
180,000
16320
Business Development - R & D
175.343.27
155.000
155,000
155,000
155,000
16321
Soil & Water Conservation District
426,000.00
446,720
446.720
446,720
446,720
16326
Coffee Berry Borer Pest Sub Pgm
121,951.34
0
0
0
0
16327
Immigration - R & D
531.53
1,620
1,620
1,620
1,620
16330
HI DOH SNAP Food Systems
49,725.04
49,900
49,900
49,900
49,900
16339
HI County Food Access Summit Progra
1,536.00
0
0
0
0
16340
HI Island Tourism Destination Mgmt
24,400.00
0
0
0
0
16342
FY 2021 Economic Dev Adm ARPA
2,500.00
0
0
0
0
16344
QUEST Disaster Recovery
79,564.95
0
0
0
0
16345
Climate Pollution Reduction Grant
71,129.53
0
0
0
0
16346
Food Access Plan Resource Coord
500.00
0
0
0
0
16348
BEAD Planning Funds
44,920.71
0
0
0
0
16349
FY 23 VISTA Support Grant
8,172.77
0
0
0
0
16351
Opioid Settlement Funds
177,602.78
1,000,000
500.000
500,000
500,000
16360
American Job Center -One Stop Progra
180,296.37
235,050
235,050
235,050
235,050
Research and Development
1,472,022.86
2,19B,995
1,698,995
1,698,995
1,698,995
+++ Dept 161 Research and Development
4,432,308.45
5,106,729
5,022,391
5,016,312
5,090,880
16701
OSCER S&W
334,019.04
611,036
660,524
677,113
677,150
16702
OSCER OCE
21,606.34
244,065
253,355
248,355
248,355
16706
OSCER Equipment
9,478.96
10,960
6,670
6,700
6,700
OSCER
365,104.34
866,061
920,549
932,168
932,205
+++ Dept 167 OSCER
365,104.34
866,061
920,549
932,168
932,205
17101
General Services S&W
1,267.642.81
1,519.064
1,630,880
1,694.612
1,761,092
17102
General Services OCE
1.598,276.50
1,661,205
1,843,098
1,843,098
1,843,098
17106
General Services Eqpt
107,391.44
150
9,150
9,150
9,150
17121
Building R&M S&W
1,061,280.45
1,149,410
1,234,598
1,283,846
1,335,074
17122
Building R&M OCE
6,008,290.18
8.716.154
8,496,349
8,496,349
8,496.349
17180
Building R&M Equip
16,396.52
265,000
126.409
126.409
126,409
17191
Bldg Design & Engrg S&W
1,323,405.47
1,491,486
1,578,489
1,633,075
1,693,470
17192
Bldg Design & Engrg OCE
175,991.09
105,455
258,915
258,915
258,915
17196
Bldg Design & Engrg Eqpt
4B,781.24
150,000
50
50
50
Building Division
31,607,455.70
15,057,924
15,177,938
15,345,504
15,523,607
+++ Dept 171 Maintenance Division
11,607,455.70
15,057,924
15,177,938
15,345,504
15,523,607
17301
Public Works Admin S&W
1,489.742.67
1,622,216
1,888,701
1,948,457
2,018,955
17302
Public Works Admin OCE
231,005.36
314,930
315,118
315,118
315,118
17306
Public Works Admin Equip
9,268.24
100
100
100
100
17322
Water Spigot Maint OCE
257,925.00
207,925
296,908
296,908
296,908
Public Works Admin Division
1,987,941.27
2,145,171
2,500,827
2,560,583
2,631,081
+++ Dept 173 Public Works Admin
1,987,941.27
2,145,171
2,500,827
2,560,583
2,631,081
1010 General Fund
Page 9
2127/26 Estimated
Ex enditures
" County of Hawai'I
Year 2026-27
P
•
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
18151
Automotive Division S&W
2,032,396.59
2,058,217
2,208,601
2,296,453
2,388,445
18152
Automotive Division OCE.
721,005.25
678,877
678,877
678,877
678,877
18159
Automotive Division Fuel
1,764,863.32
2,992,954
2,992,954
2,992.954
2,992,954
18161
Automotive Division Eqpt
399,887.08
100
193,600
23,600
23,600
Automotive Division
4,918,152.24
5,730,148
6,074,032
5,991,884
6,083,876
+++ Deot 181 Automotive Division
4,918,152.24
5,730,148
6,074,032
5,991,884
6,083,876
18301
18302
18306
18312
18323
Engineering Division S&W
Engineering Division OCE
Engineering Division Equip
Bicycle and Pedestrian Safety Educa
F I R M Updates
Engineering Division
621,630.62
395,588.80
2,822.80
0.00
0.00
1,020,042.22
802,180
93,397
46,600
1,000
100
937,277
842,545
580,197
2,100
500
100
1,425,442
919.242
130,197
2,100
0
100
1,051,639
954,028
130,197
2,100
0
100
1,086,425
+++ Dept 183 Engineering Division
1,020,042.22
937,277
1,425,442
1,051,639
1,086,425
20101
Police Commission S&W
60,712.39
60,008
62,814
65,930
69,201
20102
Police Commission Oce
5,332.01
6,171
6,171
6,171
6,171
Police Commission
66,044.40
66,179
68,985
72,101
75,372
20201
Police Hdqtrs. - S&W
2,668,448.53
3,956,604
4,484,612
4,682,374
4,909,411
20202
Police Hdqtrs. - OCE
4,049.59
4,050
4,050
4,050
4,050
Police Headquarters
2,672,498.12
3,960,654
4,488,662
4,686,424
4,913,461
20302
Police Adm Div -OCE
10,135,504.24
11,570,184
11,440,184
11,440,184
11,440.181
20320
Police Adm Div -Equip
1,048,043.31
1,083.000
1,013,000
628,000
628,000
20351
Admin Sery S&W
7,105,412.51
4.547,357
4,767,004
5,065,057
5,299,629
20361
Technical Sery S&W
2,411,327.61
2,378,623
2,492,707
2,613,254
2,739,828
20381
Dispatch S&W
3,478,675.62
3,624,521
3,758.894
3,922,992
4,095,294
Police Administration
24,178,963.29
23,203,685
23,471,789
23,669,487
24,202,932
20501
Criminal Intell Unit S&W
1,356,180.07
1,342,508
1,529,619
1,605,427
1,685,026
20502
Criminal Intell Unit OCE
7.833.00
7,850
7,850
7,850
7,850
Criminal Intel[ Unit
1,364,013.07
1,350,358
1,537,469
1,613,277
1,692,876
20601
CID-JAB-VICE-S&W
4,697,211.71
3,925,888
4.227,836
4,426,250
4,634,585
20602
CID-JAB-VICE-OCE
195,413.27
230,714
230,714
230,714
230,714
CID -JAB -VICE
4,892,624.98
4,156,602
4,458,550
4,656,964
4,865,299
20701
So Hilo Police-S&W
13,206,003.69
10,565,833
11,650,241
12,201,503
12,780,328
20702
So Hilo Police-OCE
865,291.08
1,171,522
1,171,522
1,171,522
1,171,522
So Hilo Police
14,071,294.77
31,737,355
12,821,763
13,373,025
13,951,850
20802
N Hilo Police-OCE
0.00
12,320
12,320
12,320
12,320
No Hilo Police
0.00
12,320
12,320
12,320
12,320
20901
Hamakua Police-S&W
4,684,251.38
4,064,626
4,419,520
4,628,475
4,847,877
20902
Hamakua Police-OCE
79,313.27
99,269
99.269
99,269
9Y,269
Hamakua Police
4,763,564.65
4,163,895
4,518,789
4,727,744
4,947,146
21001
Waimea Police-S&W
5,541,637.69
4,455.890
5,014,850
5,252,338
5,501,699
21002
Waimea Police-OCE
48,906.09
-49,117
49.117
49,117
49,117
Waimea Police
5,590,543.78
4,505,007
5,063,967
5,301,455
5,550,816
21101
Kohala Police-S&W
2,420.039.29
2,084,341
2,311,479
2,421,801
2,537,639
21102
Kohala Police-OCE
62,346.27
80,680
80,680
80,680
80,680
Kohala Police
2,482,385.56
2,165,021
2,392,159
2,502,481
2,610,319
21201
Kona Police - S & W
10,705,837.75
10,264,074
11,224,181
11,751,995
12,306,199
21202
Kona Police-OCE
1,153,251.25
1,315,151
1,450,151
1,450,151
1,450,151
21221
Kona Police CID- S&W
3,189,724.16
2,554,938
2.799,953
2,932,276
3,071,215
21222
Kona Police CID - OCE
90,035.03
115,750
115,750
115,750
115,750
Kona Police
15,138,848.19
14,249,913
15,590,035
16,250,172
16,943,315
21301
Ka'u Police-S&W
3,850,299.49
4,219,890
4,718,754
4,945,614
5,183,816
21302
Ka'u Police - OCE
121,090.91
154.260
154.260
154,260
154,260
KWu Police
3,971,390.40
4,374,150
4,873,014
5,099,874
5,338,076
21401
Puna Police-S&W
9,720,127.06
8,099,217
8,814,172
9,224,660
9,655,673
21402
Puna Police-OCE
178,687.64
179,855
179,855
179,855
179,855
Puna Police
9,898,814.70
8,279,072
8,994,027
9,404,515
9,835,528
21504
Investgn Cause Of Death
916,630.45
850,000
850,000
850,000
850,000
21505
Training Account
293,508.10
291.000
291,000
291.000
291.000
21506
Police Sobriety Test
144,789.55
145,000
145,000
145,000
145,000
1010 General Fund
Page 10
2/27/26 Estimated
Expenditures
County of Hawai'I
Year 2026-27
FY 2024.25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
21561
H I P A L S&W
52,803.30
57,213
59,509
62,269
65,167
21562
H I PA L Oce
17,670.03
16.500
16,500
16.500
16,500
21581
Special Duty S&W
49,532.11
102,261
62,653
62,653
62,653
21582
Special Duty OCE
0.00
27,915
27,915
27,915
27,915
Mist: Police
1,474,933.54
1,486,889
1,452,577
1,455,337
1,458,235
21615
HCPD Roadblock Program
290.359.68
496,000
532,839
532,839
532,839
21618
HCPD Data Grant
5,193.61
80,000
107,780
107,780
107,780
21621
Wireless E911
1,621,078.39
3,015,676
3.015,676
3.015,676
3,015,676
21642
Dept of Health - Tobacco Sting
9,539.46
16,000
16,000
16,000
16,000
21647
Improve Forensic Services
13,449.19
96,360
96,360
96,360
96,360
21651
SAFE Program
0.00
125,000
125,000
125,000
125,000
21654
HI Fugitive Task Force - US Marsh
0.00
12,000
12.000
12,000
12,000
21656
Stwd Multi-Juris Drug Tsk Fce
33,845.83
60,000
60,000
60,000
60,000
21657
US Secret Service
0.00
10,000
10,000
10,000
10,000
21660
Local JAG Program
92,085.03
114.000
114,000
114.000
114,000
21663
ATF Task Force
0.00
32,000
32,000
32,000
32,000
21669
Priority Drug Analyses Productivity
0.00
175,000
175,000
175,000
175,000
21673
NICS Act Record Improvement Pgm
272,222.90
545,760
545.760
545,760
545,760
21674
Hazard Mitigation Grant Program - H
0.00
162,191
162,191
162,191
162,191
21675
HCPD 2023 STEP Grant
294,755.34
580,000
628,764
628,764
628,764
21676
JAG-SRT Capability Enhancement Gran
43.658.33
50,537
129,028
129,028
129,028
21677
Nat'l Criminal History Improvement
0.00
0
318.240
318,240
318,240
21678
HCPD Pedestrian & Bicycle Safety Gr
4,016.86
0
41,792
41,792
41,792
Police Grants
2,680,204.62
5,569,524
6,122,430
6,122,430
6,122,430
21841
Asset Forfeitures - Fed
49,273.63
500,000
300,000
300,000
300,000
21842
Asset Forfeitures- State
0.00
200,000
100,000
100,000
100,000
Police Grants
49,273.63
700,000
400,000
400,000
400,000
21932
Narcotics Task Force
0.00
50,000
50,000
50,000
50,000
21967
Sex Assault Nurse Coord
57,104.41
99,000
99,000
99,000
99,000
21976
Occupant Protection Pgm
45,535.24
160,000
165,620
165.620
165,620
21991
Violent Crime Unit
0.00
50.000
50,000
50,000
50,000
21993
HI Impact Grant
400,852.14
475,000
500,000
500,000
500,000
Police Grants
503,491.79
834,000
864,620
864,620
864,620
+++ Dept 201 Police
93,798,889.49
90,817,624
97,131,156
100,212,226
103,792,595
62101
Fire Operations S&W
35,277,236.67
34,967,574
26,855,047
26.964,278
27,011.125
62102
Fire Operations OCE
2,287,300.54
2,092,011
1.761,294
1.724,453
2,056,715
62106
Fire Operations Equipment
1,377,220.22
1,900,177
1,930,177
1,930,177
1,930,177
62111
Helicopter Operations S&W
52.324.33
329,364
339,865
339,865
339,865
62112
Helicopter Operations
972,175.90
646,597
651,212
651,212
651,212
62116
Helicopter Equipment
0.00
10,000
10,000
10,000
10,000
62121
Fire Rescue S&W
0.00
0
3,805.124
3.805,124
3,805,124
62122
Fire Rescue OCE
0.00
0
100,625
100,625
100,625
62126
Fire Rescue Equipment
0.00
0
132,920
132,920
132,920
62131
Fire Hazmat S&W
0.00
0
4,363,244
4.363,244
4,363,244
62132
Fire Hazmat OCE
0.00
0
128,000
128,000
128.000
62136
Fire Hazmat Equipment
0.00
0
50.000
50,000
50,000
Fire Operations
39,966,257.66
39,945,723
40,127,508
40,199,898
40,579,007
62201
Fire Prevention S&W
984,615.72
1,148,168
1,151,192
1,152,920
1,154,864
62202
Fire Prevention OCE
34,945.00
44,184
46,546
46.546
46,546
62206
Fire Prevention Equip
0.00
40,000
40,000
40,000
40,000
Fire Prevention
1,019,560.72
1,232,352
1,237,738
1,239,466
1,241,410
62301
Fire Auxiliary Services S&W
271,570.23
446,102
515,882
526,526
540,254
62302
Fire Auxiliary Services OCE
1,399,915.83
1,469,520
1,320,013
1,320.013
1,323.013
22302
Fire Auxiliary Services OCE
3,669.13
0
0
0
0
62306
Fire Auxiliary Services Equipment
745,273.59
809,020
1,664,100
664,100
661,100
62311
Emergency Communications S&W
679,068.35
1,853,786
1,798,411
1,783,180
1,807,846
62312
Emergency Communications OCE
62,514.53
69,294
74.500
74,500
74,500
62321
Vehicle Maintenance S&W
348.876.16
451,205
537,762
557.802
580,482
62322
Vehicle Maintenance OCE
423,738.19
383,792
447,662
447,662
447,662
1010 General Fund
Page 11
2/27126 Estimated
Expenditures
County of Hawaii
Year 2026-27
FY 2024-25
FY 2025-26
FY 2026.27
FY 2027-28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
62326
Vehicle Maintenance Equipment
12,201.05
25,000
25,000
25,000
25,000
Fire Auxiliary Services
3,946,827.06
5,507,719
6,383,330
5,398,783
5,459,857
62401
Fire Training S&W
811,507.84
930,881
936,644
939,452
939,701
62402
Fire Training OCE
186,870.81
236,060
230,362
230,362
226,312
62406
Fire Training Equipment
187,567.91
2,500
2,500
2,500
2,500
Fire Training
1,185,946.56
1,169,441
1,169,506
1,172,314
1,168,513
62501
Fire Volunteer S&W
248,202.23
263,514
263,514
263,514
263,514
62502
Fire Volunteer OCE
147,236.32
153,602
153,755
153,755
153,755
62506
Fire Volunteer Equipment
269,092.35
0
0
0
0
Fire Volunteer
664,530.90
417,116
417,269
417,269
417,269
62601
Local Emergency Planning Comm
25,714.29
56,000
48,000
48.000
48,000
62602
Fire Dept Private Contributions
4,560.00
15,000
100
100
100
62606
Volunteer Fire Assistance - Federal
138,918.77
300,000
90,000
90,000
90.000
62607
Staffing for Adequate Fire & Enter R
203,007.90
0
1,085,787
941,016
380,024
62608
FY 2021 Assistance to Firefighters
157,538.21
0
0
. 0
0
62610
Wireless E-911-HFD
16,753.52
297,103
321,645
321.645
321,645
62611
2023 Assistance to Firefighters Gra
132,037.50
0
0
0
0
Fire Grants-Misc
678,530.19
668,103
1,545,532
1,400,761
839,769
62701
EMS S&W
13,607,112.77
15.271,376
21,813.729
21,813,729
21,813,729
62702
EMS OCE
1,840,035.02
2,767,608
2,670.244
2,670,244
2,670,244
62706
EMS Equipment
1,749,054.31
1,778,900
2,116,500
2,116,500
2,116,500
62711
EMS Clerical S&W
271,769.27
317.768
582,365
595.841
607,577
62721
EMS Emergency Communications S&W
538,921.25
696.819
1,334,832
1,350.867
1,377,345
62722
EMS Emergency Communications OCE
0.00
0
12,000
12.000
12,000
62731
EMS Vehicle Maintenance S&W
149,938.28
155,688
306,048
312,336
318,864
62732
EMS Vehicle Maintenenace OCE
0.00
0
244.000
244,000
244,000
62741
EMS Helicopter Services S&W
47,770.49
315,022
598,028
598,028
598,028
62742
EMS Helicopter Services
413,105.66
216,310
312,254
312,254
312,254
62746
EMS Helicopter Equipment
9,042.77
10.000
10,000
10,000
10,000
EMS
18,626,749.82
21,529,491
30,000,000
30,035,799
30,080,541
62801
Ocean Safety S&W
3,242,706.80
3,903,244
3,925.634
3,896,729.
3,898,616
62802
Ocean Safety OCE
279,071.90
311,163
367,275
367,275
367,275
62806
Ocean Safety Equipment
137,639.61
225,736
265,236
265,236
265,236
62807
Ocean Safety Programs
21,792.65
30,000
30,000
30,000
30,000
62811
Hapuna Beach - State S&W
644,608.34
1,105,713
1,216,908
1,216,908
1,216,908
62812
Hapuna Beach - State OCE
8.211.17
14,426
17,626
17,626
17,626
62816
Hapuna Beach - State Equipment
111,382.90
100,000
82,374
82,374
82,374
62821
Kua Bay - State S&W
388,677.15
584,530
609,744
609,744
609,744
62822
Kua Bay - State OCE
4,319.53
8,411
11,411
11,411
11,411
62826
Kua Bay - State Equipment
84,687.19
100.000
88,589
88,589
88,589
Ocean Safety
4,923,097.14
6,383,223
6,614,797
6,585,892
6,587,779
+++ Dept 221 Fire
71,011,500.05
76,853,168
87,495,680
86,450,182
86,374,145
23101
Constr Inspectn S&W
83,575.59
95,472
101,943
101,940
105,923
23102
Constr inspectn OCE
7,592.66
14,400.
14,400
14,400
14.400
Construction Inspection
91,168.25
109,872
U6,343
116,340
120,323
23201
Bldg Inspctn S&W
3,252,566.51
3,938,232
4,370,304
4,511,436
4,698,372
23202
Bldg Inspctn OCE
655.213.27
554,062
661,760
661,760
661,760
23206
Bldg Inspctn Equip
305.353.85
307,030
307,030
307,030
307,030,
Building Inspection
4,213,133.63
4,799,324
5,339,094
5,480,226
5,667,162
+++ Dept 231 Protective Inspection
4,304,301.88
4,909,196
5,455,437
5,596,566
5,787,485
23302
Flood Control OCE
314,914.00
330,000
330,000
330.000
330,000
Flood Control
314,914.00
330,000
330,000
330,000
330,000
+++ Dept 233 Flood Control
314,914.00
330,000
330,000
330,000
330,000
23901
Animal Control S&W
3,474,457.31
3,103,945
3.126,917
3,242,132
3,361,955
23902
Animal Control OCE
0.00
1,153.700
1,261,200
1,261,200
1,261,200
23906
Animal Control Equip
0.00
257,000
71.000
71,000
71,000
23910
Animal Control Private Contribution
0.00
5,000
5,000
5,000
5,000
Animal Control
3,474,457.31
4,519,645
4,464,117
4,579,332
4,699,155
+++ Dept 239 Animal Control
3,474,457.31
4,519,645
4,464,317
4,579,332
4,699,155
1010 General Fund Page 12
2/27/26
Estimated
County of Hawai'i
Year 2026-27
Expenditures
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
24101
Civil Defense Age S&W
970,929.64
1,089.308
1,179,308
1,237,436
1,289,804
24102
Civil Defense Age OCE
851,715.74
1,473,318
4,002,318
4,015,141
4,033,499
24106
Civil Defense Age Equip
238,723.13
59,000
30,000
35,000
35,000
24178
Homeland Security Grit Match
0.00
51,814
51,814
51,814
51,814
24182
State Homeland Sec Pgm FY 21
273.356.42
0
0
0
0
24184
State Homeland Sec Pgm FY 22
154,674.60
0
0
0
0
24185
State Homeland Sec Pgm FY 23
20,989.40
0
0
0
0
24187
Civil Defense EMPG
210,589.99
225,000
225,000
225.000
225,000
24188
State Homeland Sec Pgm FY25
0.00
800,000
0
0
0
24190
State Homeland Sec Pgm FY 26
0.00
0
800,000
800,000
800,000
Civil Defense
2,720,978.92
3,698,440
6,288,440
6,364,391
6,435,117
+++ Dept 241 Civil Defense
2,720,978.92
3,698,440
6,288,440
6,364,391
6,435,117
25101
Liquor Control S&W
1,143,118.65
1,324,862
1.412,124
1,481,688
1,548.524
25102
Liquor Control-OCE
902,764.12
1,109,350
1,113,100
1,113,100
1,113,100
25106
Liquor Control -Equip
6,674.47
7,250
3,500
3,500
3,500
25139
Public Programs
455,645.62
142,000
142,000
142,000
142,000
Liquor Control
2,508,202.86
2,583,462
2,670,724
2,740,288
2,807,124
... Dept 251 Liquor Control
2,508,202.86
2,583,462
2,670,724
2,740,288
2,807,124
27101
27102
27109
27113
27114
27118
27120
27125
27128
27144
27147
27154
27156
27169
27178
27195
27202
27205
27213
27214
27215
30182
31145
31152
31194
31202
31212
31215
31216
31217
31218
31219
40101
Prosecuting Atty S&W
6,352,716.56
8,022.365
8,607,562
8,770,407
8.946,017
Prosecuting Arty OCE
509,018.44
597,649
597,649
597,649
597,649
Prosecuting Arty Equip
281,576.91
100
176,100
100
100
Kona Pros Arty S&W
2,502,944.19
3,258,030
3,493,634
3,550,264
3,597,456
Kona Pros Atty OCE
174,745.70
188,506
188,506
188,506
188.506
Kona Pros Atty Equip
34,000.00
100
250,100
100
100
Comm On Status Of Women
9.752.46
10,000
10,000
10,000
10,000
Career Crmnl Pros Prog
402,010.44
550,000
550,000
558.650
569,208
Aid To Victims
223,136.65
455,559
444,221
453,961
465.321
Pros Atty Forfeits -State
21,684.73
200.000
40,000
40,000
40,000
Pros Atty Forfeits -Fed
0.00
50,000
20,000
20,000
20,000
Violence Against Women
57,810.00
179,328
188,825
188,825
188,825
Victims Of Crime Act
290,654.79
709,048
628,228
457,090
457,090
Justice Assistance Grant
0.00
150,000
90,000
0
90,000
Traffic Safety Trng Project
89,840.31
175.000
200,000
200,000
200.000
BI Juv Intake & Assmt Ctr-BIJIAC
184.764.97
200,000
200,000
200,000
200,000
Prosecuting Attorney
U,134,656.15
14,745,685
15,684,825
15,235,552
15,570,272
Substance Abuse Prev Coord
49,839.00
110,000
60,000
60,000
60,000
USSS Electronic Crimes Tsk Fee
2,083.57
15,000
15,000
15,000
15,000
NICS Act Record Imp Pgm-Prosc
49,945.61
0
0
0
0
National Criminal History Imp. Frog
30,831.12
200,000
250.000
200,000
200,000
State Substance Abuse Prev Coord Gr
0.00
0
50,000
50,000
50,000
Prosecuting Attorney
132,699.30
325,000
375,000
325,000
325,000
+++ Dept 271 Prosecuting Attorney
31,267,355.45
15,070,685
16,059,825
15,560,552
15,895,272
Priv, NonDed & NonSur Rds
0.00
250,000
250,000
250,000
250,000
Hiohwav Maintenace
0.00
250,000
250,000
250,000
250,000
+++ Dept 301 Highway & Streets 0.00 250,000 250,000 250,000 2su,uuu
Taxicab Investigation
6,345.55
20,000
20,000
20,000
20,000
Rural Transit Assist Pgm
14,019.74
28,875
28,875
28,875
28,875
Sec 5339 Capital Grant FY 21-22
288,000.00
0
0
0
0
Mass Transit
308,365.29
48,875
48,875
48,875
48,875
Fed Transit Admin FY 22-23
151,080.92
0
0
0
0
FTA Section 5311- FY 24-25 (Formul
7.688.97
0
0
0
0
FTA Sec 5339 Formula Bus and Bus Fa
0.00
1,760,000
0
0
0
FTA Sec 5339 Formula FY22 5339(b) B
0.00
2,996,288
0
0
0
FTA Sec 5331 Formula FY26
0.00
1,448,000
0
0
0
FTA Sec 5339 Formula Bus and Bus Fa
0.00
0
1,760,000
1,730,000
1,800,000
FTA Sec 5311 Formula FY 27
0.00
0
1,448,000
1,598.000
1,662,000
Mass Transit
158,769.89
6,204,288
3,208,000
3,328,000
3,462,000
+++ Dept 311 Mass Transit
467,135.18
6,253,163
3,256,875
3,376,875
3,510,875
County Physicians S&W
201,199.81
201,600
201,600
201,600
201,600
.1010 General Fund
Page 13
2127/26
Estimated
County of Hawai'i
Year 2026-27
Expenditures
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
County Physicians
201,199.81
201,600
201,600
201,600
201,600
+++ Dept 401 Health
201,199.81
201,600
201,600
201,600
201,600
41101
Office Of Aging S&W
787,064.92
861',792
935,881
969,977
1,002,044
41102
Office Of Aging Oce
13,694.37
25,128
25,128
25,128
25,128
41109
Area Plan On Aging S&W
174,809.17
619,248
652,440
666,726
680,598
41110
Area Plan On Aging Oce
2,045,145.58
2,210,752
2,177,560
2,163,274
2,149,402
41192
Aging Proj Income
0.00
7,500
7,500
7,500
7,500
41194
Comm On People W/Disabil
1,431.70
7,424
7.424
7,424
7,424
Office of Aging
3,022,145.74
3,731,844
3,805,933
3,840,029
3,872,096
41220
Disabled Parking Placard Pgm-State
3,369.12
16,000
16,000
16,000
16,000
41221
Disabled Parking Placard fees
0.00
20,000
20.000
20,000
20,000
Office of Aging
3,369.12
36,000
36,000
36,000
36,000
+++ Dept 411 Health & Welfare
3,025,514.86
3,767,844
3,841,933
3,876,029
3,908,096
42101
Alae Cemetery S&W
238,640.65
216,170
231,434
239,263
248,405
42102
Alae Cemetery OCE
5,442.44
7,396
7,396
7,396
7,396
42106
Alae Cemetery Equipt
384.82
390
390
390
390
42111
Hilo & W.HI Vets Cem S&W
212,577.90
215,680
231,412
240,521
249.994
42112
Hilo & W.HI Vets Cem OCE
74,043.55
90,047
90,047
90,047
90.047
42116
Hilo & W.HI Vets Cem Eqp
384.82
780
780
780
780
42132
Rural Cemeteries OCE
1,385.95
1,600
1,600
1,600
1,600
Cemeteries
532,860.13
532,063
563,059
579,997
598,612
... Dept 423 P&R Cemeteries
532,860.13
532,063
563,059
579,997
598,612
44102
Coop Voc Educ Prog-Gen
35.982.80
52.650
52,650
52,650
52,650
Schools
35,982.80
52,650
52,650
52,650
52,650
+++ Dept 441 Schools
35,982.80
52,650
52,650
52,650
52,650
45150
Koa Comm Health Fdn: Perinatal Supp
20,000.00
0
0
0
0
Nonprofit Grants -In -Aid
20,000.00
0
0
0
0
... Dept 451 Nonprofit Grants -In -Aid
20,000.00
0
0
0
0
46501
Homelessness
9,377,001.64
12,275,000
9,000,000
0
0
Homelessness
9,377,001.64
12,275,000
9,000,000
0
0
+++ Dept 465 Homelessness
9,377,001.64
12,275,000
9,000,000
0
0
47101
Grants To Nonprofit Orgs
1,782,500.00
2,520.000
2,500,000
2,500,000
2,500,000
47199
American Red Cross
7,873.16
0
0
0
0
Nonprofit Grants -in -Aid
1,790,373.16
2,520,000
4500,000
2,500,000
2,500,000
... Dept 471 Nonprofit Grants -In -Aid
1,790,373.16
2,520,000
2,500,000
2,500,000
2,500,000
48101
Coordinated Services S&W
1,242,249.65
1,354,432
1,409,363
1,464.850
1,522,556
48102
Coordinated Services-OCE
127,734.16
186,731
186,731
186,756
186,756
48103
Coordinated Services-Eqp
0.00
4,000
4,000
4,000
4,000
48106
Coord Svc Program Income
33.522.01
40,000
40,000
40,000
40,000
48132
Coord Sery County
99,159.63
24,058
24,058
24.058
24,058
Coordinated Services
1,502,665A5
1,609,221
1,664,152
1,719,664
1,777,370
48201
RSVP - S&W
197,048.89
231,988
0
0
0
48202
RSVP-OCE
118,102.28
71.599
0
0
0
48203
R S V P- Equip
2,812.81
1,600
0
0
0
RSVP
317,963.98
305,187
0
0
0
48301
Nutrition Program - S&W
520,986.62
790,369
818,194
850,526
884,151
48302
Nutrition Program - OCE
600,203.76
1,025,732
1,021,234
1.025,732
1,025,732
48303
Nutrition Program - Equip
0.00
10,825
10,825
10,825
10,825
48306
Nutrition Program -Program Income
138,892.31
210.000
210,000
210.000
210,000
48310
Nutrition Svcs Incentive Prg (NSIP)
52.629.26
150.000
150.000
150,000
150,000
Nutrition Program
1,312,711.95
2,186,926
2,210,253
2,247,083
2,280,708
48501
Senior Volunteer Program - S&W
0.00
0
229,612
238,637
248,023
48502
Senior Volunteer Program-OCE
0.00
0
41,768
41,768
41,768
48506
Senior Volunteer Program - Equip
0.00
0
28,731
28,731
28,731
Senior Volunteer Program
0.00
0
300,111
309,136
318,522
+++ Dept 481- Elderly Activities
3,133,341.38
4,101,334
4,174,516
4,275,883
4,376,600
50101
West Hawaii Band in P&R
235,774.48
293,567
308,711
320,340
332,433
50102
Hawaii County Band OCE
5,876.00
10,291
10,191
10,191
10,191
1010 General Fund
Page 14
2/27/26
Estimated
County of Hawaii
Year 2026-27
Expenditures
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
50106
Hawaii County Band Equip
10,772.77
2,892
2,992
2,992
2,992
Hawaii County Band
252,423.25
306,750
321,894
333,523
345,616
50201
West Hawaii Band S&W
31,145.25
49,706
51,922
53,999
56,159
West Hawaii Band
31,145.25
49,706
51,922
53,999
56,159
50301
P&R Adm S&W
2.009,910.10
1,977,588
2,331,291
2,116,467
2,200,326
50302
P&R Adm OCE
1,541,085.80
830,012
830.012
830,012
830,012
50306
P&R Adm Equip
4.599.31
50
50
50
50
50337
P & R Misc Contributions
0.00
2,500
2,500
2.500
2,500
50339
Friends Of The Park
21,373.77
30,000
30,000
30,000
30.000
50342
West HI Golf Program
765,441.16
800.000
800.000
800,000
800,000
50344
Commercial Sponsorship
0.00
100,000
100,000
100,000
100,000
50345
2018 Lava Flow Alternate Project -
373.745.66
0
0
0
0
50346
2018 Lava Flow Alternate Project -
124,581.88
0
0
0
0
50347
NEA Our Town - FED
29,349.81
0
0
0
0
50348
NEA Our Town - CTY
11,343.50
0
0
0
0
50349
Aina Based Youth Prev & Resil
12,000.00
0
0
0
0
P & R Admin
4,893,430.99
3,740,150
4,093,853
3,879,029
3,962,888
50501
Parks Maint S&W
8,525.297.46
9,668,624
10,494,145
10,839,840
11,255,936
50502
Parks Maint OCE
8,892,949.47
15,733,028
15,514,193
15.514,193
15,514,193
50511
Parks Maint Equip
520,197.63
878,510
122.510
122,510
122,510
Parks Maintenance
17,938,444.76
26,280,162
26,130,848
26,476,543
26,892,639
50701
Recreation Div S&W
2,676.099.89
2,900,950
3,078,850
3,177,076
3,301,732
50702
Recreation Div OCE
899.606.28
866,913
865,513
865,513
865,513
50706
Recreation Div Equip
6,287.59
6,000
6,000
6,000
6,000
50712
Recreation Div Misc Contributions
0.00
1,000
1,000
1,000
1,000
50721
Recream Div Class/Activ
27,671.98
51,750
51,750
51,750
51,750
Recreation Division
3,609,665.74
3,826,613
4,003,313
4,101,339
4,225,995
50901
Summer/Intersession S&W
205,149.77
224,872
224,872
224,872
224,872
50902
Summer/Intersession OCE
63,570.18
114,180
113,180
113,180
113,180
50925
Summ/Intrssn Class/Activ
87,152.40
175,000
175,000
175,000
175,000
50930
Summer Food Service -Fed
56,736.30
80,000
80,000
80,000
80.000
Summer-Intersession
412,608.65
594,052
593,052
593,052
593,052
51101
Hoolulu Complex S&W
793,151.69
806,962
862,069
894,706
928,649
51102
Hoolulu Complex OCE
533,461.17
562,049
561.049
561,049
561,049
51106
Hoolulu Complex Eqt
301.57
1,000
1,000
1,000
1,000
Hoolulu Park Complex
1,326,914.43
1,370,031
1,424,318
1,456,755
1,490,698
51342
Swim Programs/Novice
64,001.11
90,000
90,000
90,000
90,000
51351
Aquatics Admin S&W
118,783.68
170,982
180,324
187,309
194,574
51352
Aquatics Admin OCE
2,544.88
3,600
4,400
4,400
4,400
51356
Aquatics Admin Eqpt
0.00
200
200
200
200
51361
Aquatics Pools S&W
1,587,000.42
1,942,719
2,015,749
2,095.673
2,178,794
51362
Aquatics Pools OCE
836,165.14
1,031,574
1,030,274
1,030,274
1,030,274
51366
Aquatics Pools Eqpt
13,293.95
20,200
20,700
20,700
20,700
Aquatics
2,621,789.18
3,259,275
3,341,647
3,428,556
3,518,942
51701
Culture & Education S&W
285,065.29
278,778
294,420
306,173
318,396
51702
Culture & Education OCE
246,757.78
141,528
141,528
141,528
141,528
51706
Culture and Education Equip
0.00
50
50
50
50
51721
Culture & Education Class/Activ
12,936.00
28,000
28,000
28,000
28,000
Culture and Education
544,759.07
448,356
463,998
475,751
487,974
51911
EAD Admin S&W
221.894.21
216,870
227,562
236.601
246,002
51912
EAD Admin OCE
220,805.53
218,470
221,595
221,595
221.595
51916
EAD Admin Eqpt
0.00
150
50
50
50
51971
EAD Recreation S&W
378,971.58
384,256
402,448
418,395
434,980
51972
EAD Recreation OCE
19,572.71
24,235
20,610
20,610
20,610
51976
EAD Recreation Eqpt
50.00
50
50
50
50
51979
ERS Section Activities
268,402.92
450,000
483,710
483,710
483,710
51992
EAD Special Programs OCE
14,535.48
7,722
8,300
8,300
8,300
51996
Ead Special Programs Eqpt
99.99
100
122
122
122
51999
EAD Sp Frog Misc Contrib
7,083.89
25,000
25,000
25.000
25.000
1010 General Fund
Page 15
2/27/26 Estimated
Expenditures
County of Hawaii
Year 2026-27
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
Elderly Activ Admin-Rec
1,131,416.31
1,326,853
1,389,447
1,414,433
1,440,419
52301
Panaewa Zoo S&W
766,610.65
883,135
938,764
975.495
1,013,695
52302
Panaewa Zoo OCE
351,685.47
383,020
383,020
383,020
383,020
52325
Panaewa Zoo Equip
33,356.48
1,500
1,500
1,500
1,500
52346
Zoo Private Donations
199.99
2,500
10,000
10,000
10,000
Panaewa Zoo
1,151,852.59
1,270,155
1,333,284
1,370,015
1,408,215
... Dept 500 Parks & Recreation
33,914,450.22
42,472,083
43,147,176
43,582,995
44,422,597
67101
Environmental Mgmt S&W
1,625,929.40
2,103,764
2,057,734
2,139,337
2,244,670
67102
Environmental Mgmt OCE.
149,538.42
209,755
194,054
194,054
194,054
67106
Environmental Mgmt Eqpt
14,682.05
6,500
4,000
4,000
4,000
Environmental Management
1,790,149.87
2,320,03.9
2,255,788
2,337,391
2,442,724
+++ Dept 671 Environmental Management
1,790,149.87
2,320,019
2,255,788
2,337,391
2,442,724
80131
Trans To Sewer Fund
6,376,248.00
6,818,284
5,782,116
8,859,083
9,170,233
80132
Trans To Housing Fund
11,467,959.00
8,259.665
8,259,665
8,580,286
8,921,106
80133
Trans To Capital Project Fund
42,535.00
30,000,000
15,000,000
0
0
80135
Trans To Solid Waste Fund
31,512,826.00
32,254,042
32,429.576
34,368.807
34,750,983
80136
Trans To Golf Course Fund
1,172,172.00
1,239,650
1,172,172
1,216,883
1,263,383
80143
Trans To Self Ins Fund
4,000,000.00
4,000,000
4,000,000
4,000,000
4,000,000
80149
Trans to Disast/Emerg Fund
4,920,000.00
5,239,000
0
5,399,000
0
80152
Tr to Pub Acc/Op Sp Pres Fund
9,950,000.00
10,696,000
10,868,000
10,868,000
10.868,000
80153
Tr to Budget Stabilization Fund
5,250,000.00
5,250.000
15,250,000
5,250,000
5,250,000
80155
Tr to Pub Acc/Op Sp Pres Maint Fnd
1.234,750.00
1,337,000
1,358,500
1,358,500
1,358,500
Transfers to Other Funds
75,926,490.00
105,093,641
94,120,029
79,900,559
75,582,205
80301
Int On GO Bonds -County
18,988.864.00
21,510,189
30,939,633
41,262,487
59,210,243
80302
Gen Ser Bond Red -County
43,113,636.00
41,295,328
43,811,194
43,495,392
44,979,619
Transfer to Debt Service
62,102,500.00
62,805,517
74,750,827
84,757,879
104,189,862
+++ Dept 801 Interdepartmental
138,028,990.00
3.67,899,258
168,870,Sbb
:Lb4,b*d,4Jd
17`J,77Z,ub1
90104
County Pensions
17,788.56
30,000
25,000
26,000
27,000
90105
County Pensions - Bonus
2,988.00
14,000
10,000
11,000
12,000
90106
County Pensions -Post Ret
5,526.76
10,000
10,000
10,000
10,000
Retirement and Pensions
26,303.32
54,000
45,000
47,000
49,000
90209
Post -employment Benefits
44,477,827.66
45,023,000
46,260,000
46,300,000
46,400,000
90215
Health Benefits
21,394,840.87
23,500,000
24,500,000
24.700,000
24,900,000
90217
Retirement Benefits
67,328.255.22
72,500,000
73,000,000
73,500,000,
74,000.000
90220
FICA Employer Share
8,736,898.34
9,500,000
9,700,000
10,100,000
10,400,000
Employee Benefits & FICA
141,937,822.09
150,523,000
153,460,000
154,600,000
155,700,000
+++ Dept 901 Pensions & Contributions
141,964,125.41
150,577,000
153,505,000
154,647,000
155,749,000
91103
Vacation Pay
0.00
1,000,000
1,000,000
1.000,000
1,00Q,000
91104
Prov Compensation Adj-G
0.00
15,448,735
6,500,000
6,500,000
6,500.000
91124
Sundry Refund
0.00
15,000
15,000
15,000
15,000
91170
Prov For Reallocation-G
0.00
35,000
35,000
35,000
35,000
91186
Workers Comp - G
3,320,772.78
5,957,289
5,957,289
5,957.289
5,957,289
91191
Unemp Camp - G
350,000.00
425,174
450,000
450,000
450,000
Miscellaneous
3,670,772.78
22,881,198
13,957,289
13,957,289
13,957,289
91221
Misc Ins Claims & Judgmt
1,755,268.00
5,925,000
5,925,000
5,925,000
5,925,000
91242
Pub Saf Disaster/Emerg-G
0.00
1,000,000
1,000,000
1,000,000
1,000,000
91247
Lava Disaster Recovery Relief -State
451.176.67
0
0
0
0
Miscellaneous
2,206,444.67
6,925,000
6,925,000
6,925,000
6,925,000
91306
Provision for Energy and Fuel
0.00
2,000,000
2,000,000
2,000,000
2,000,000
91307
Prov for Training
0.00
808,219
808,219
808,219
808,219
91347
2018 Lava Disaster Assistance -State
1,740,792.49
0
0
0
0
91350
Coronavirus State & Local Fiscal Re
20,530,896.25
0
0
0
0
91352
Rural Placemaking Innovation Challe
26,869.17
0
0
0
0
Miscellaneous
22,298,557.91
2,808,219
2,808,219
2,808,219
2,808,219
+++ Dept 911 Total Miscellaneous
28,175,775.36
32,614,417
23,690,508
23,690,508
23,690,508
93620
Ulu Wini Low Inc Hsg WWiP-Repairs
782.36
0
0
0
0
93622
Hale Ohana Domestic Abs Shel-Int/Ex
6,039.06
0
0
0
0
93623
W. HI Dom Abs Shel-Int/Ext Reno
11,737.30
0
0
0
0
93625
W HI Emerg Shltr& Faclty Energ Eff
21,208.85
0
0
0
0
1010 General Fund Page 16
2/27f26
Estimated
County of Hawaii
Year 2026-27
Expenditures
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027.2E
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
93627
Administration, Planning & Fair Hou
206,205.99
0
0
0
0
93630
2018 Kilauea CDBG-Disaster Recovery
17,315,769.96
0
0
0
0
93631
2018 Kilauea CDBG-Disaster Recov Su
4,008.108.66
0
0
0
0
93632
CDBG-Disaster Recovery Suppl 2
3,563,749.11
0
0
0
0
93641
CDBG-Mitigation Water Supply Projec
25,424.00
0
0
0
0
93645
CDBG-Mitigation Administration
82,754.50
0
0
0
0
93650
Mental Health Kokua-Kona Resi Hsg R
475,214.86
0
0
0
0
93651
Mental Health Kokua-Hilo Res Complx
963,686.22
0
0
0
0
93652
W. HI Domestic Abuse Shelter Phase
189,347.48
0
0
0
0
93653
HI County EOC-Cert Kitchen Conv
580,001.00
- 0
0
0
0
93655
Hale Ohana Domestic Abuse Shltr Ph2
45,852.50
0
0
0
0
93656
Mental Health Kokua-Hilo Hale Resid
174,026.96
0
0
0
0
93659
Admin Planning and Fair Housing
382,559.89
250,000
250,000
250,000
250,000
93660
CDBG Projects
1,172,846.29
2.160,000
2,160,000
2,160,000
2.160,000
93661
Admin Planning & Fair Housing
0.00
540,000
540,000
540.000
540,000
Block Grants
29,225,314.99
2,950,000
2,950,000
2,950,000
2,950,000
+++ Dept 931 Block Grants
29,225,314.99
2,950,000
2,950,000
2,950,000
2,950,000
95186
Kaloko Hgts Afford Hsg
140,000.00
0
0
0
0
95187
Tenant Base Rent Assist Prog
25,500.87
0
0
0
0
95189
Habitat for Humanity -Puna Self -Help
30,465.13
0
0
0
0
95193
OHCD Administration
50.000.00
0
0
0
0
95194
Hale No Koa O Hanakahi Indep. Sr Hs
224,000.00
0
0
0
0
95195
TBRA Fraud Recovery Income
0.00
5,000
5,000
5,000
5,000
95197
HOME Administration
0.00
200,000
200.000
3,050,000
200.000
Home Program
469,966.00
205,000
205,000
3,055,000
205,000
... Dept 951 Home Program
469,966.00
205,000
205,000
3,055,000
205,000
95606
Kaloko Hgts Afford Hsg
135,000.00
0
0
0
0
95608
W. Kawili St SrNet Hsg
312,287.30
0
0
0
0
95610
OHCD Administration
45,889.04
0
0
0
0
95612
HTF Administration
0.00
52,400
0
2,850.000
0
95613
Emergency Solutions Grants Program
0.00
251,421
254.375
254,375
254,375
95614
Emergency Solutions Grants Program
10,103.62
20,385
20,625
20,625
20,625
Housing Grants
503,279.96
324,206
275,000
3,125,000
275,000
+++ Dept 956 Housing Grants
503,279.96
324,206
275,000
3,125,000
275,000
General Fund
650,372,277.91
716,387,306
730,551,439
727,322,341
745,353,383
PART B
HIGHWAY FUND
1020 Highway Fund
Page 18
Estimated
COUNTY OF HAWAN
Year 2026-27
Revenues
FY 2024.25
FY 2025.26
FY 2026-27
FY 2027.28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
410401
Fuel Tax
16,296.786.51
17,030,052
17,190,635
17,190,635
17,190,635
410406
Fuel Tax- Designated CIP
4.526,892.79
4,369,942
4,775,149
4,775,149
4,775,149
+++ Selective Sales & Use Tx
20,823,679.30
21,399,994
21,965,784
21,965,784
21,965,784
410601
Public Utility Franchise Tax
12,271,596.59
13,200,000
13,200,000
13,200,000
13,200,000
... Gross Receipts Bus Taxes
12,271,596.59
13,200,000
13,200,000
13,200,000
13,200,000
*'**Taxes
33,095,275.89
34,599,994
35,165,784
35,165,784
35,165,784
420209
vehicle and Trailer Weight Taxes
13,639,182.92
13,278,341
13,400,000
13,400,000
13,400,000
... Non -Bus. Lic & Permits
13,639,182.92
13,278,341
13,400,000
13,400,000
13,400,000
**** Licenses & Permits
13,639,182.92
13,278,341
13,400,000
13,400,000
13,400,000
430452
St Lite/Traf Signal Mtn
2,266,479.97
1,967,000
1,800,000
1,800,000
1,800,000
... State Grants
2,266,479.97
1,967,000
1,800,000
1,800,000
1,800,000
430622
Street Light -Traffic Signal Upgrade
0.00
400,000
440,000
440,000
440.000
... State Grants
0.00
400,000
440,000
440,000
440,000
**** Intergovernmental Revenue
2,266,479.97
2,367,000
2,240,000
2,240,000
2,240,000
440151
Engineering Division Charges to Pro
765,615.91
337,000
500,000
500,000
500,000
440152
Eng Div Svc Fees -Other
10,930.73
4,000
10,000
10,000
10,000
+++ General Government
776,546.64
341,000
510,000
510,000
510,000
- Charges for Services
776,546.64
341,000
510,000
510,000
510,000
460403
Recovery of Damaged Property
181,152.73
127,000
144,396
144,396
144,396
... Disp of Fixed Assets
181,152.73
127,000
144,396
144,396
144,396
460910
Fund Bal From Prev Year
0.00
12,198,692
10,289,324
11,051,398
11,874,112
460926
Departmental Charges
370,412.87
400,000
380,656
380,656
380,656
... Reimbursements & Transfers
370,412.87
3.2,598,692
10,669,980
21,432,054
12,254,768
461102
Miscellaneous Sale of Services
0.00
5,900
5,900
5,900
5,900
461104
Sundry Revenues- Current Year
6,778.12
4,840
6,182
6,182
6,182
461105
Sundry Revenues- Prior Year
7,497.73
1,500
4,462
4.462
4.462
+++ Sundry & Misc
14,275.85
12,240
16,544
16,544
16,544
**** Miscellaneous Revenue
565,841.45
12,737,932
10,830,920
11,592,994
12,415,708
Highway Fund
50,343,326.87
63,324,267
02,146,704
62,908,778
63,731,492
1020 Highway Fund
Page 19
2/27/26
Estimated
County of Hawaii
Year 2026-27
Expenditures
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
18304
Highway Engineering S&W
2,146,926.30
2,547,822
2,704,715
2,802,161
2,909,435
18305
Highway Engineering OCE
2,059,886.79
1,765,796
1,746,046
1,746,046
1.746,046
18307
Highway Engineering Equip
172,628.60
244,400
136,150
136,150
136,150
18391
Safe Routes to School
73,471.84
0
0
0
0
Engineering Division
4,452,913.53
4,558,018
4,586,911
4,684,357
4,791,631
+++ Dept 183 Engineering Division
4,452,913.53
4,558,018
4,586,911
4,684,357
4,791,631
20375
' HPD - Traf Svc - S&W
305,825.06
511,692
564,780
592,968
622,566
Police Administration
305,825.06
53.1,692
564,780
592,968
622,566
20721
HPD Traffic Enf Unit-Hilo-S&W
609,391.85
713,256
772,765
803,457
835,683
20722
HPD Traffic Enf Unit-Hilo-OCE
97,071.43
268,235
268,235
268,235
268,235
20723
HPD Traffic Enf Unit -Hilo -Equip
372.45
85,479
85,479
85,479
85,479
So Hilo Police
706,835.73
1,066,970
1,126,479
1,157,171
1,189,397
21261
HPD Traffic Enf Unit-Kona-S&W
589,362.16
669,609
745,273
776.830
809,965
21262
HPD Traffic Enf Unit-Kona-OCE
76,715.95
268,235
268,235
268,235
268,235
21263
HPD Traffic Enf Unit -Kona -Equip
8,516.00
85,479
85,479
85,479
85.479
Kona Police
674,594.11
1,023,323
1,098,987
1,130,544
1,163,679
+++ Dept 201 Police
1,687,254.90
2,601,985
2,790,246
2,880,683
. 2,975,642
23132
Bridge Insp OCE
912,560.74
1,707,650
1,617,700
1,617,700
1,617,700
23136
Bridge Insp Equp
3,475.01
50
70,000
70,000
70,000
Construction Inspection
916,035.75
1,707,700
1,687,700
1,687,700
1,687,700
+++ Dept 231 Protective Inspection
916,035.75
1,707,700
1,687,700
1,687,700
1,687,700
28101
Traffic Division S&W
3,383,626.71
4,094.516
4,319,700
4,466,388
4.637,626
28102
Traffic Division OCE
177,888.30
277.950
447,750
447,750
447,750
28106
Traffic Division Equip
202,635.54
284,100
84,100
84,100
84,100
28122
Traffic Safety
38.364.14
36,514
44,564
44.564
44,564
28132
Traffic Signals & St Lights
5,494.793.32
5,953,447
5,889,947
5,889,947
5,889,947
28133
Signals & St Lights Equip
60,480.90
270,800
66,600
66,600
66,600
28142
Traffic Signs & Markings
733.314.99
825,893
784,193
784,193
784,193
Traffic Division
10,091,103.90
31,743,220
31,636,854
11,783,542
11,954,780
... Dept 281 Traffic
10,091,103.90
11,743,220
31,636,854
11,783,542
31,954,780
30101
Highway Maint Admin S&W
532,262.39
722,989
788,296
814.387
844,350
30102
Highway Maint Admin OCE
1,266,430.85
1,788,350
2,017,126
2,017,126
2,017,126
30106
Highway Maint Admin Eqpt
1,647,412.70
1,542,750
1,606,250
1,606.250
1,606,250
30111
S Hilo Road S&W
2,832,315.10
3,032,232
3,257,892
3,383,196
3,514,020
30112
S Hilo Road OCE
691,385.46
800,900
795,900
800,900
800,900
30121
N Hilo/Hamakua S&W
1,087,501.69
1,205,085
1,292,601
1,343,181
1.396,041
30122
N Hilo/Hamakua OCE
329,409.92
342.600
348,600
342,600
342.600
30131
N & S Kohala Rd S&W
1,341,173.00
1,415.708
1,516,040
1,573,964
1,634.504
30132
N & S Kohala Rd OCE
401,250.86
464,000
458,000
464,000
464.000
30141
N & S Kona Rd S&W
1,470,313.69
1,701,924
1,821,720
1,890,912
1,963.224
30142
N & S Kona Rd OCE
281,051.19
415,400
410,400
415,400
415,400
30151
Kau Road S&W
696,281.29
63B,458
683,482
709,510
736,618
30152
Kau Road OCE
245,260.78
207.550
217,550
207,550
207,550
30161
Puna Road S&W
1,661,728.98
1,771,300
1,896,592
1,968,976
2,044,612
30162
Puna Road OCE
540,690.68
521,050
521,050
521,050
521,050
30176
Roadside Maintenance Svc
6,921,552.58
7.034,918
7,034,918
7,034,918
7,034,918
Highway Maintenace
21,946,021.16
23,605,214
24,666,417
25,093,920
25,543,163
+++ Dept 301 Highway & Streets
21,946,021.16
23,605,214
24,666,417
25,093,920
25,543,163
33102
Roads in Limbo OCE
337,910.71
400,000
400,000
400,000
400,000
Roads in Limbo
337,910.71
400,000
400,000
400,000
400,000
... Dept 331 Roads in Limbo
337,910.71
400,000
400,000
400,000
400,000
80134
Trans To Cap Proj Fund-H
5,526,892.79
7.000,000
5,500,000
5,500,000
5,500,000
Transfers to Other Funds
5,526,892.79
7,000,000
5,500,000
5,500,000
5,500,000
+++ Dept 801 Interdepartmental
5,526,892.79
7,000,000
5,500,000
5,500,000
5,500,000
90215
Health Benefits
1,965,688.10
2,692,250
2,692,250
2,692,250
2,692,250
90217
Retirement Benefits
4,022,653.97
4,743,000
4,794.000
4,794,000
4,794,000
90220
FICA Employer Share
1,170,128.53
1,512,000
1,528,000
1,528,000
1,528.000
1020 Highway Fund
Page 20
2127/26
Estimated
County of Hawaii
Year 2026-27
Expenditures
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
Employee Benefits & FICA
7,158,470.60
8,947,250
9,014,250
9,014,250
9,014,250
+++ Dept 901 Pensions & Contributions
7,158,470.60
8,947,250
9,014,250
9,014,250
9,014,250
91103
Vacation Pay
0.00
50,000
50,000
50,000
50,000
91105
Prov-Compensation Adj-H
0.00
1,196,554
300,000
300,000
300,000
91186
Workers Comp - G
619,349.20
850.000
850,000
850,000
850,000
Miscellaneous
619,349.20
2,096,554
1,200,000
1,200,000
1,200,000
91243
Pub Saf Disaster/Emerg-H
0.00
575,000
575,000
575,000
575,000
Miscellaneous
0.00
575,000
575,000
575,000
575,000
91307
Prov for Training
0.00
89,326
89,326
89,326
89,326
Miscellaneous
0.00
89,326
89,326
89,326
89,326
+++ Dept 911 Total Miscellaneous
619,349.20
2,760,880
1,864,326
1,864,326
1,864,326
Highway Fund
52,735,952.54
63,324,267
62,146,704
62,908,778
63,731,492
PART C
GENERAL EXCISE TAX
FUND
1025 General Excise Tax Fund Page 22
Estimated COUNTY OF HAWAN
Revenues Year 2026-27
FY 2024-25 FY 2025.26 FY 2026-27 FY 2027-28 FY 2028.29
Base Account Description Actual Budget Estimate Estimate Estimate
411001 GET Surcharge
75,768,178.78
65,000,000
70,000,000
70,000,000
70,000,000
+++ Excise Taxes
75,768,178.78
65,000,000
70,000,000
70,000,000
70,000,000
'"*'°Taxes
75,768,178.78
65,000,000
70,000,000
70,000,000
70,000,000
460910 Fund Bal From Prev Year
0.00
10,000,000
0
0
0
+++ Reimbursements & Transfers
0.00
10,000,000
0
0
0
461105 Sundry Revenues - Prior Year
164.52
0
0
0
0
+++ Sundry & Misc
164.52
0
0
0
0
. Miscellaneous Revenue
164.52
10,000,000
0
0
0
General Excise Tax Fund
75,768,343.30
75,000,000
70,000,000
70,000,000
70,000,000
1025 General Excise Tax Fund
Page 23
2127/26
Estimated
County of Hawaii
Expenditures
Year 2026-27
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
31501
GET Mass Transit S&W
1,415,397.77
1,988,177
2,117,599
2,190,503
2,266,323
31502
GET Mass Transit OCE
28,497,528.07
46,663,463
38,928,454
38,928,454
38,928,454
31506
GET Mass Transit Equipt
821,089.81
11,240,000
9,240,000
9,240,000
9.240,000
GET Mass Transit
30,734,015.66
59,911,640
50,286,053
50,358,957
50,434,777
+++ Dept 311 Mass Transit
30,734,015.65
59,931,640
50,286,053
50,358,957
50,434,777
80157
Trans to Cap Proj Fund -GET
20,414,574.00
5,310,276
9,735,863
9,662,959
9,587,139
Transfers to Other Funds
20,414,574.00
5,110,276
9,735,863
9,662,959
9,587,139
80301
Int On GO Bonds -County
2,450,000.00
2,400,000
2,400,000
2,400,000
2,400,000
80302
Gen Ser Bond Red -County
6,700.000.00
6.500,000
6,500,000
6,500,000
6,500,000
Transfer to Debt Service
9,150,000.00
8,900,000
8,900,000
8,900,000
8,900,000
+++ Dept 801 Interdepartmental
29,564,574.00
14,010,276
18,635,863
18,562,959
18,487,139
90215
Health Benefits
111,262.72
175,000
175,000
175.000
175,000
90217
Retirement Benefits
285,004.06
475,000
475,000
475,000
475,000
90220
FICA Employer Share
106,096.86
155,000
155,000
155,000
155,000
Employee Benefits & FICA
502,363.64
805,000
805,000
805,000
805,000
+++ Dept 901 Pensions & Contributions
502,363.64
805,000
805,000
805,000
805,000
91126
Prov Compensation Adj-GET
0.00
115,664
115.664
115,664
115.664
91186
Workers Comp - G
107,391.61
150,000
150.000
150.000
150,000
Miscellaneous
107,391.61
265,664
265,664
265,664
265,664
91307
Prov for Training
0.00
7,420
7,420
7.420
7,420
Miscellaneous
0.00
7,420
7,420
7,420
7,420
+++ Dept 911 Total Miscellaneous
107,391.61
273,084
273,084
273,084
273,084
General Excise Tax Fund
60,908,344.90
75,000,000
70.000.000
70.000.000
70.000-0n0
PART D
SEWER FUND
1030 Sewer Fund Page 25
Estimated COUNTY OF HAWAII
Revenues Year 2026-27
FY 2024.25 FY 2025.26 FY 2026.27 FY 2027.28 FY 2028.29
Base Account Description Actual Budget Estimate Estimate Estimate
440601
Hilo Sewer Charges
7,240,839.86
7.157,988
7,498,396
7,498,396
7,498,396
440602
Papaikou Sewer Charges
293.578.95
308,902
298,821
298,821
298,821
440603
Kulaimano Sewer Charges
378,438.94
394,968
395,809
395,809
395,809
440604
Kapehu Sewer Charges
17,654.08
18.076
18,142
18,142
18,142
440605
Honokaa Sewer Charges
176,023.01
184,593
183,338
183,338
183,338
440606
Kona Sewer Charges
7,209,928.53
7,122,668
7,208,025
7,208,025
7,208,025
440607
Naalehu Sewer Charges
42,232.01
45,079
45,939
45,939
45,939
440608
Pahala Sewer Charges
30,333.13
30,899
31,179
31,179
31,179
440621
Hilo Sewer Discharge Fee
302,723.31
343,951
318,029
318,029
318,029
440626
Kona Sewer Discharge Fee
439,940.84
340,740
350,000
350,000
350,000
+++ Sewers
16,131,692.66
15,947,864
16,347,678
16,347,678
16,347,678
*'""'° Charges for Services
16,131,692.66
15,947,864
16,347,678
16,347,678
16,347,678
460403
Recovery of Damaged Property
478,600.00
0
0
0
0
+++ Disp of Fixed Assets
478,600.00
0
0
0
0
460910
Fund Bal From Prev Year
0.00
6,690,749
9,524,886
0
0
460911
Transfer from General Fund
6,376,248.00
6,818.284
5,782,116
8,859,083
9,170,233
460928
Reimb for Kaloko WWiP
322.500.90
266,000
322,501
322,501
322,501
+++ Reimbursements & Transfers
6,698,748.90
13,775,033
15,629,503
9,181,584
9,492,734
" Miscellaneous Revenue
7,177,348.90
13,775,033
15,629,503
9,181,584
9,492,734
Sewer Fund
23,309,041.56
29,722,897
31,977,181
25,529,262
25,840,412
1030 Sewer Fund
Page 26
2/27/26
Estimated
County of Hawai'i
E x p e n d i t u re s
Year 2026-27
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
63101
Wastewater S&W
5,181.830.15
7,767,122
8,252,566
8,513,787
8,824,937
63102
Wastewater OCE
7,479.539.38
13:004,663
11,812.633
11,917,698
12.290,844
63121
Wastewater Eqpt
1,094.728.43
1,806,350
3,665,600
261,221
565,000
63131
Operator Trng Facility
0.00
16,100
0
0
0
Wastewater
13,756,097.95
22,594,235
23,730,799
20,692,706
21,680,781
+++ Dept 631 Wastewater
13,756,097.96
22,594,235
23,730,799
20,692,706
21,680,781
13,756,097.96
22,594,235
23,730.799
20,692,706
21,680,781
90215
Health Benefits
529,960.00
1,081,915
856,200
856,200
856,200
90217
Retirement Benefits
1,114,123.62
1,864,100
1,980,600
2,043,300
2,118,000
90220
FICA Employer Share
385.616.74
594,200
631,300
651,300
675,100
Employee Benefits & FICA
2,629,700.36
3,540,215
3,468,100
3,550,800
3,649,300
+++ Dept 901 Pensions & Contributions
2,029,700.36
3,540,215
3,468,100
3,550,800
3,649,300
91149
Prov-Compensation Adj-S
0.00
479,811
90,000
90,000
90,000
91186
Workers Comp - G
245,249.76
200,000
275,000
275,000
275,000
Miscellaneous
245,249.76
679,811
365,000
365,000
365,000
91293
Replacement Reserve Acct
646,995.44
2,880,953
4,385,599
893,073
117,648
Miscellaneous
646,995.44
2,880,953
4,385,599
893,073
3.17,648
91307
Prov for Training
0.00
27,683
27,683
27,683
27,683
Miscellaneous
0.0D
27,683
27,683
27,683
27,683
+++ Dept 911 Total Miscellaneous
892,245.20
3,588,447
4,778,282
1,285,756
510,331
Sewer Fund
16,678,043.52
29,722,897
31,977,181
25,529,262
25,840,412
r
PART E
SHORT-TERM
VACATION RENTAL
ENFORCEMENT
FUND
1035 ST Vac Rental Enforcement Fund
Page 28
Estimated
COUNTY OF HAWAII
Year 2026-27
Revenues
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
1420191
ST Vacation Rental Registration Fee
96,500.00
150,000
150,000
150,000
150,000
420192
ST Vacation Rental Non-Conf Use Fee
179,770.00
197,302
197,302
197,302
197,302
+++ Business Licenses & Permits
276,270.00
347,302
347,302
347,302
347,302
**** Licenses& Permits
276,270.00
347,302
347,302
347,302
347,302
450143
ST Vacation Rental Enf Fines/Forfei
1,000.00
10,000
10,000
10,000
10,000
+++ Fines & Forfeitures
1,000.00
10,000
10,000
10,000
10,000
**** Fines & Forfeitures
1,000.00
10,000
10,000
10,000
10,000
460910
Fund Bal From Prev Year
0.00
571,768
571,768
571,768
571,768
+++ Reimbursements &Transfers
0.00
571,768
571,768
571,768
571,768
*•*• Miscellaneous Revenue
0.00
571,768
571,768
571,768
571,768
ST Vac Rental Enforcement Fund
277,270.00
929,070
929,070
929,070
929,070
1035 ST Vac Rental Enforcement Fund Page 29
2/27126
Estimated
County of Hawaii
Expenditures
Year 2026-27
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
14601
ST Vac Rent EnfS&W
232,252.58
526,988
571,134
571,134
571,134
14602
ST Vac Rent Enf OCE
57,413.02
46,575
46,575
46,575
46,575
ST Vacation Rental Enforcement
289,665.60
573,563
617,709
617,709
617,709
+++ Dept 141 Planning
289,665.60
573,563
617,709
617,709
617,709
90215
Health Benefits
56,943.86
141,217
124,219
124,219
124,219
90217
Retirement Benefits
61,176.68
122,397
134,192
134,192
134,192
90220
FICA Employer Share
19,218.67
48,296
52,950
52,950
52,950
Employee Benefits & FICA
137,339.21
311,910
311,361
33.1,361
311,361
... Dept 901 Pensions & Contributions
137,339.21
331,910
311,361
311,361
331,361
91127
Prov Compensation Adj-STV
0.00
43,597
0
0
0
Miscellaneous
0.00
43,597
0
0
0
+++ Dept 911 Total Miscellaneous
0.00
43,597
0
0
0
ST Vac Rental Enforcement Fund
427,004.81
929,070
929,070
929,070
929,070
. MA3A99
CEMETERY FUND
1050 Cemetery Fund
Page 31
Estimated
Revenues
Base Account
COUNTY OF HAWAII
Year 2026-27
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Actual Budget Estimate Estimate Estimate
461111 Alae Cemetery Plot Sales
13,000.00
10,000
10,000
10,000
10,000
+++Sundry & Misc
13,000.00
10,000
10,000
10,000
10,000
**** Miscellaneous Revenue
13,000.00
10,000
10,000
10,000
10,000
Cemetery Fund
13,000.00
10,000
10,000
10,000
10,000
1050 Cemetery Fund Page 32
2/27/26 Estimated County of Hawaii
E x p e n d i t u re s Year 2026-27
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
42402 Alae Cemetery Impr OCE
0.00
10,000
10,000
10,000
10,000
Alae Cemetery
0.00
10,000
10,000
10,000
10,000
_. +++ Dept 423 P&R Cemeteries
0.00
10,000
10,000
10,000
10,000
Cemetery Fund
0.00
10,000
10,000
10,000
10,000
PART G
BIKEWAY FUND
1060 Bikeway Fund Page 34
Estimated COUNTY OF HAWAII.
Year 2026-27
Revenues
FY 2024.25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
420124 Bicycle Licenses
50,625.00
50,000
50,000
50,000
50,000
+++ Business Licenses & Permits
50,625.00
50,000
50,000
50,000
50,000
" Licenses & Permits
50,625.00
50,000
50,000
50,000
50,000
460910 Fund Bal From Prev Year
0.00
159,000
159,000
159,000
159,000
... Reimbursements & Transfers
0.00
159,000
159,000
159,000,
159,000
°'"'° Miscellaneous Revenue
0.00
159,000
159,000
159,000
159,000
Bikeway Fund
50,625.00
209,000
209,000
209,000
209,000
r
1060 Bikeway Fund
Page 35
2/27/26 Estimated
Expenditures
Base Account
32102 Bicycle Education Pgm
32106 Bicycle Education Pgm, Eqpt
FY 2024-25
Actual
46,500.00
0.00
FY 2025-26
199,000
,
10,000
FY 2026-27
Estimate
199,000
10,000
County of Hawai'i
Year 2026-27
FY 2027-28 FY 2028-29
Estimate Estimate
199,000
10,000
209,000
199,000
10,000
209,000
+++ Dept 321 Bikeway 46,500.00 209,000 209,000 209,000 209,000
Bikeway Fund 46,500.00 209,000 209,000 209,000 209,000
PART H
BEAUTIFICATION FUND
1070 Beautification Fund Page 37
Estimated COUNTY OF HAWAI I
Year 2026-27
Revenues
FY 2024-25 FY 2625-26 FY 2026-27 FY 2027.28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
420131 Beautification Fees
216,229.00
212,805
212,500
212,500
212,500
+++Business Licenses & Permits
216,229.00
212,805
212,500
212,500
212,500
— Licenses & Permits
216,229.00
212,805
212,500
212,500
212,500
Beautification Fund
216,229.00
212,805
212,500
212,500
212,500
1070 Beautification Fund Page 38
2/27126 Estimated County of Hawaii
Expenditures Year 2026-27
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
30412
Roadside Beautif OCE
135,280.00
158,548
148,287
148,287
148,287
30416
Roadside Beautif Eqpt
24,059.16
540
10,648
10,648
10,648
Roadside Beautification
159,339.16
159,088
158,935
158,935
158,935
+++ Dept 301 Highway & Streets
159,339.16
159,088
158,935
158,935
158,935
55102
Parks Rdside Beautif OCE
0.00
48,872
48,872
48,872
48,872
55106
Parks Rdside Beau Eqpt
3,106.83
4.845
4,693
4.693
4,693
Parks Roadside Beautification
3,106.83
53,717
53,565
53,565
53,565
... Dept 500 Parks and Recreation
3,106.83
53,717
53,565
53,565
53,565
Beautification Fund
162,445.99
212,805
212,500
212,500
212,500
PART I
VEHICLE DISPOSAL
FUND
1075 Vehicle Disposal Fund
Page 40
Estimated
Revenues
Base Account
COUNTY OF HAWAI I
Year 2026-27
FY 2024-25 FY 2025-26 FY 2026.27 FY 2027-28 FY 2028.29
Actual Budget Estimate Estimate Estimate
j
420150
Vehicle Disposal Fees
2,595,492.00
2,580,000
2,600.000
2,600,000
2,600,000
+++ Business Licenses & Permits
2,595,492.00
2,580,000
2,600,000
2,600,000
2,600,000
**** Licenses & Permits
2,595,492.00
2,580,000
2,600,000
2,600,000
2,600,000
440141
Towing Charges
11,408.06
18,000
13,546
13,546
13,546
... General Government
31,408.06
18,000
13,546
13,546
13,546
**** Charges for Services
11,408.06
18,000
13,546
13,546
13,546
460231
Vehicle Storage Fees
14,060.00
10,000
12,405
12,405
12,405
+++ Rents
14,060.00
10,000
12,405
12,405
12,405
460425
Sale of Abandoned Vehicles
47,994.00
40,000
47,000
47,000
47.000
+++ Disp of Fixed Assets
47,994.00
40,000
47,000
47,000
47,000
460910
Fund Bal From Prev Year
0.00
2,028,908
2,025.307
1,916,739
1,937,410
... Reimbursements & Transfers
0.00
2,028,908
2,025,307
1,916,739
1,937,410
461104
Sundry Revenues - Current Year
3,698.00
5,000
3,000
3,000
3,000
461105
Sundry Revenues - Prior Year
160.00
0
0
0
0
+++Sundry & Misc
3,858.00
5,000
3,000
3,000
3,000
**** Miscellaneous Revenue
65,912.00
2,083,908
2,087,712
1,979,144
1,999,815
Vehicle Disposal Fund
2,672,812.06
4,681,908
4,701,258
4,592,690
4,613,361
1075 Vehicle Disposal Fund Page 41
2/27/26
Estimated
County of Hawaii
Expenditures
Year 2026-27
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
64101
Vehicle & Parts Disp S&W
192,341.75
350,000
376,244
392,576
408,247
64102
Vehicle & Parts Disp OCE
1,820,843.97
3,323.849
3,442,797
3,312,797
3,312,797
64106
Veh & Parts Disp Equip
40.197.02
60.380
5,475
5,475
5,475
Vehicle Disposal
2,053,382.74
3,734,229
3,824,516
3,710,848
3,726,519
+++ Dept 641 Vehicle Disposal
2,053,382.74
3,734,229
3,824,516
3,710,848
3,726,519
2,053,382.74
3,734,229
3,824,516
3,710,848
3,726,519
80158
Trans to Cap Proj Fund -VD
0.00
200,000
200.000
200,000
200,000
Transfers to Other Funds
0.00
200,000
200,000
200,000
200,000
80311
Int On GO Bonds-Veh Disp
42,293.00
80,000
60.000
60,000
60,000
80312
Gen Ser Bond Red-Veh Disp
260,002.00
440,000
424,000
424,000
424.000
Transfer to Debt Service
302,295.00
520,000
484,000
484,000
484,000
+++ Dept 801 Interdepartmental
302,295.00
720,000
684,000
684,000
684,000
90215
Health Benefits
41,474.94
96.739
60,500
60,500
60.500
90217
Retirement Benefits
42,006.34
84,000
90,300
94,200
98,000
90220
FICA Employer Share
13,520.19
27,900
28,800
30,000
31,200
Employee Benefits & FICA
97,001.47
208,639
179,600
184,700
189,700
+++ Dept 901 Pensions & Contributions
97,001.47
208,639
179,600
184,700
189,700
91147
Prov-Compensation Adj-VD
0.00
15,898
10,000
10,000
10.000
91186
Workers Camp - G
0.00
2,000
2,000
2,000
2.000
Miscellaneous
0.00
17,898
12,000
12,000
12,000
91307
Prov for Training
0.00
1,142
1,142
1,142
1.142
Miscellaneous
0.00
1,142
1,142
1,142
1,142
+++ Dept 911 Total Miscellaneous
0.00
19,040
13,142
13,142
13,142
Vehicle Disposal Fund
2,452,679.21
4,681,908
4,701,258
4,592,690
4,613,361
PART J
SOLID WASTE FUND
1085 Solid Waste Fund
Page 43
Estimated
COUNTYOF HAWAI'I
Year 2026-27
Revenues
FY 2024.25
FY 2025.26
FY 2026.27
FY 2027-28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
430506
Glass Recycling Program
171,450.00
171,450
182,800
182,800
182.800
430537
Beverage Cont Deposit Pgm
432,670.60
719,720
722,635
724,330
728,839
430572
Electronic Waste Recycling
100,000.00
100,000
100,000
100,000
100,000
+++State Grants
704,120.60
991,170
1,005,435
1,007,130
1,011,639
— Intergovernmental Revenue
704,120.60
991,170
1,005,435
1,007,130
1,011,639
440801
Landfill Tipping Fees
17,561,566.73
16,053,410
16,390,142
16,390.142
16,390,142
440802
Landfill Permit Fees
30,690.00
32,000
28,000
28,000
28,000
440803
Landfill Inter -Dept Hauling
70,392.15
113,938
70,093
70,093
70,093
+++Solid Waste
17,662,648.88
16,199,348
16,488,235
16,488,235
16,488,235
— Charges for Services
17,662,648.88
16,199,348
16,488,235
16,488,235
16,488,235
460403
Recovery of Damaged Property
443.803.10
0
0
0
0
... Disp of Fixed Assets
443,803.10
0
0
0
0
460910
Fund Bal From Prev Year
0.00
4,247,403
6.679,731
0
0
460911
Transfer from General Fund
31,512,826.00
32,254,042
32.429,576
34,368,807
34,750,983
... Reimbursements & Transfers
31,512,826.00
36,501,445
39,109,307
34,368,807
34,750,983
461104
Sundry Revenues - Current Year
509.10
0
0
0
0
461132
Certified Redemptn Cntr Revenues
12,658.00
24,000
0
0
0
+++ Sundry & Misc
13,167.10
24,000
0
0
0
. Miscellaneous Revenue
31,969,796.20
36,525,445
39,109,307
34,368,807
34,750,983
Solid Waste
1085 Solid Waste Fund
Page 44
2I27/26 Estimated
Expenditures
County of Hawaii
Year 2026-27
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
60401 Landfills S&W
60402 Landfills OCE
60406 Landfills Eqpt
60451 P-Hulu W.HI L-Fill S&W
60452 P-Hulu W.HI L-Fill OCE
60456 P-Hulu W HI Land Fill Equip
Landfills
60702
60728
60736
60740
60741
61001
61002
61006
90215
90217
90220
91103
93146
91186
91307
Bev Cont Deposit Pgm
Glass Recycling Pgm-St
Electronic Waste Recycling
Coconut Rhinoceros Beetle Grant
7,579,807.96
8,712,762.79
228,962.29
1,290,064.22
12,632,209.99
53,814.89
30,497,622.14
60,770.00
103.411.71
92,745.53
60,000.00
8,499,906
11,848,783
78,075
1,272,792
16,427,211
11,675
38,138,442
719,720
171,450
100,000
9,079,639
12.345,071
438,075
1,277,755
17,301,900
11,675
40,454,115
722,635
182,800
100,000
9,376,315
11,656,493
54,000
1,319,273
16,725,718
6,675
39,138,474
724,330
182,800
100,000
9,692,885
11.533,709
54,000
1,363,019
16,726,102
6,675
39,376,390
728,839
182,800
100,000
Used Tire Disposal Event
10,000.00
0
0
0
0
Recycling Grants
326,927.24
991,170
1,005,435
1,007,130
1,011,639
Recycling Programs-Cty S&W
251,476.53
360,139
390,303
405.003
426,863
Recycling Programs-Cty OCE
8,401,605.51
8,454,000
9,055,700
5,605,400
5,605,400
Recycling Programs -Cry Eqpt
1,726.32
2,075
2,075
0
0
Recycling Programs-Cty
8,654,808.36
8,816,214
9,448,078
6,010,403
6,032,263
+++ Dept 601 Solid Waste
39,479,357.74
47,945,826
50,907,628
46,156,007
46,420,292
Health Benefits
1,132,888.55
1,420,648
1,337,955
1,337,965
1,337,965
Retirement Benefits
1,916,414.66
2,445,900
2,594,100
2,679,200
2,772,000
FICA Employer Share
675,541.95
779,600
826,900
854,000
883,600
Employee Benefits & FICA
3,724,845.16
4,646,148
4,758,965
4,871,165
4,993,565
+++ Dept 901 Pensions & Contributions
3,724,845.16
4,646,148
4,758,965
4,871,165
4,993,565
Vacation Pay
0.00
40,000
50,000
50,000
50,000
Prov For Comp Adj - Sw
0.00
578,605
60,000
0
0
Workers Comp - G
773.772.25
466,000
787,000
787,000
787,000
Miscellaneous
773,772.25
1,084,605
897,000
837,000
837,000
Prov for Training
0.00
39,384
39,384
0
0
Miscellaneous
0.00
39,384
39,384
0
0
+++ Dept 911 Total Miscellaneous
773,772.25
1,123,989
936,384
837,000
837,000
Solid Waste Fund
43,977,975.15
53,715,963
56,602,977
51,864,172
52,250,857
PART K
GOLF COURSE FUND
1090 Golf Course Fund Page 46
Estimated
COUNTY of HAWAn
Revenues
Year 2026-27
FY 2024-25
FY 2025.26
FY 2026.27
FY 2027.28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
440771
Golf Course Restaurant
115,505.59
94,800
94,800
120,000
120,000
440772
Golf Course Green Fees
756,481.00
770,000
770,000
744,800
744,860
440775
Golf Course Pro Shop/Driving Range
117,583.74
1-17,450
117,450
117,450
117,450
... Parks & Recreation
989,570.33
982,250
982,250
982,250
982,250
* Charges for Services
989,570.33
982,250
982,250
982,250
982,250
460910
Fund Bal From Prev Year
0.00
65,808
136,661
136,661
136,661
460911
Transfer from General Fund
1,172,172.00
1,239,650
1,172,172
1,216,883
1,263,383
... Reimbursements & Transfers
1,172,172.00
1,305,458
1,308,833
1,353,544
1,400,044
'"•'° Miscellaneous Revenue
1,172,172.00
1,305,458
1,308,833
1,353,544
1,400,044
Golf Course Fund
2,161,742.33
2,287,708
2,291,083
2,335,794
2,382,294
2/27126
Estimated
Expenditures
Base
Account Descriptioi
56101
Golf Course S&W
56102
Golf Course OCE
1090 Golf Course Fund
FY 2024-25
FY 2025-26
Actual
Budget
1,013.975.43
1.084,114
357,942.87
478,004
Page 47
County of Hawaii
Year 2026-27
FY 2026-27 FY 2027-28 FY 2028-29
Estimate Estimate Estimate
1,152,765 1,197,476 1,243,976
460,728 460.728 460,728
56106
Golf Course Eqpt
94,334.34
159,282
111,282
111,282
111,282
Golf Course
1,466,252.64
1,721,400
1,724,775
1,769,486
1,815,986
+++ Dept 561 Golf Course
1,466,252.64
1,721,400
1,724,775
1,769,486
1,815,986
90215
Health Benefits
149,812.56
142.000
142,000
142,000
142,000
90217
Retirement Benefits
234,881.85
260,187
260,187
260.187
260,187
90220
FICA Employer Share
74,104.03
82,935
82,935
82.935
82,935
Employee Benefits & FICA
458,798.44
485,122
485,122
485,122
485,122
+++ Dept 901 Pensions & Contributions
458,798.44
485,122
485,122
485,122
485,122
91145
Prov For Comp Adj-GC
0.00
69,478
69,478
69,478
69,478
91186
Workers Comp - G
0.00
6,000
6.000
6,000
6,000
Miscellaneous
0.00
75,478
75,478
75,478
75,478
91307
Prov for Training
0.00
5,708
5,708
5,708
5,708
Miscellaneous
0.00
5,708
5,708
5,708
5,708
+++ Dept 911 Total Miscellaneous
0.00
81,186
81,186
81,186
81,186
Golf Course Fund
1,925,051.08
2,287,708
2,291,083
2,335,794
2,382,294
PART L
GEOTHERMAL
RELOCATION &
COMMUNITY
BENEFITS
FUND
Estimated
Revenues
Base
420171 Geothermal Royalties
+++ Business Licenses
1095 Geothermal Relocation and Community Benefits Fund
FY 2024-25 FY 2025-26 FY 2026-27
Actual Budget Estimate
1,140, 863.58 1,000,000 1,000,000
Page 49
COUNTY OF HAWAn
Year 2026-27
FY 2027.28
FY 2028-29
Estimate
Estimate
1,000,000
1,000,000
Geothermal Relocation and Community Benefits Fund 1,140,863.58 1,000,000 1,000,000 1,000,000 1,000,000
1095 Geothermal Relocation and Community Benefits Fund Page 50
2/27126 Estimated County of Hawaii
Expenditures Year 2026-27
FY 2024-25 FY 2025.26 FY 2026-27 FY 2027-28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
14302 Geothermal OCE
55,000.00 1,000,000 1,000,000 1,000,000 1,000,000
+++ Dept 141 Planning.
55,000.0u
l,uuu,uuu
1,uuu,uuu
1,uuu,uuu
l,uuu,uuu
55602 Geothermal Parks & Recreation OCE
44,186.62
0
0
0
0
55610 Geothermal P&R Equipment
28,413.56
0
0
0
0
Geothermal Parks and Recreation
72,600.18
0
0
0
0
+++ Dept 500 Parks and Recreation
72,600.18
0
0
0
0
Geothermal Relocation and Community Benefits Fund
127,600.18
1,000,000
1,000,000
110009000
1,000,000
HOUSING FUND
1152 Office of Housing Fund
Page 52
Estimated
COUNTY OF HAWAI9
Year 2026-27
Revenues
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027.28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
430154
Housing Choice Voucher Program
29,008.321.00
32,000,000
32,050,131
32.000,000
32,000,000
430156
HAP Admin
2,882,721.00
3,823,264
3,500,000
3,500,000
3,500,000
430158
HAP FSS
108.304.00
120,000
100,000
100,000
100,000
+++Federal Grants
31,999,346.00
35,943,264
35,650,131
35,600,000
35,600,000
430970
Mainstream Voucher Program
1,171,056.77
1,800,000
1.800,000
1,800,000
1,800,000
430971
Mainstream Voucher Admin
139,418.00
410,093
500,000
800,000
800,000
430978
Housing Choice Voucher-Hsg Proj
860,764.87
1,074,528
807,695
807,695
807,695
+++Federal Grants
2,171,239.64
3,284,621
3,107,695
3,407,695
3,407,695
431020
Hsg Choice Emergency Voucher Progra
1,558,329.81
1,900,000
694,966
0
0
431021
Hsg Choice Emergency Voucher Pgm,
161,078.00
119,358
75,858
0
0
431023
HI Island Homeowners Assistance Pro
-302,070.00
0
0
0
0
431072
Comm Proj Funding -Hilo Memorial Hos
3,600,000.00
0
0
0
-0
431107
Housing Choice Voucher - Dolphin Ba
0.00
0
151,414
162,263
170.376
431108
Housing Choice Voucher - Hale Kikah
0.00
0
176.910
189,585
199,024
+++ Federal Grants
5,017,337.81
2,019,358
1,099,148
351,848
369,400
- Intergovernmental Revenue
39,187,923.45
41,247,243
39,856,974
39,359,543
39,377,095
440906
Laundry Receipts-Hsg Proj
17,187.19
13,398
20,230
20,230
20,230
440907
Laundry Receipts-Hsg Proj
0.00
0
60
245
250
440908
Laundry Receipts -Hale Kikaha
0.00
0
60
245
250
+++Others
17,187.19
13,398
20,350
20,720
20,730
- Charges for Services
17,187.19
13,398
20,350
20,720
20,730
460151
Interest Earned - Office of Housing
8,423.96
100
100
100
100
460156
Interest - Hsg Proj
168.31
206
131
131
131
460181
Interest Earned - Housing Voucher F
1,360,184.07
26,207
25,000
25;000
25,000
460190
Interest- Other Federal
0.00
500
500
500
500
+++ Interest & Dividends
1,368,776.34
27,013
25,731
25,731
25,731
460201
Miscellaneous Rentals
50.371.28
60,000
155,000
155,000
155,000
460251
Hsg Prog Rent Income
990,704.35
1,093,479
1,222,616
1,300,000
1,300,000
460252
Dolphin Bay Rent Income
0.00
0
64,892
69,541
73,018
460253
Hale Kikaha Rent Income
0.00
0
75.818
81.251
85,296
+++ Rents
1,041,075.63
1,153,479
1,518,326
1,605,792
1,613,314
460726
American Job Center -One Stop Pgm In
53.830.29
0
0
0
0
+++ Contrib From Priv Sres
53,830.29
0
0
0
0
460910
Fund Bal From Prev Year
0.00
0
410,828
303,534
303,534
460911
Transfer from General Fund
11,467.959.00
8,259,665
8,259,665
8.580,286
8,921,106
460926
Departmental Charges
1,317,956.08
2,552,925
2,269,024
1,759,184
1,943.447
+++ Reimbursements &Transfers
12,785,915.08
10,812,590
10,939,517
10,643,004
3.1,168,087
461104
Sundry Revenues - Current Year
96.12
1,000
1,000
1,000
1.000
461107
Sundry Revenues Curr Yr-Hsg Proj
34,051.04
19.690
35,037
35,037
35,037
461140
Sundry Revenues Curr-Dolphin Bay
0.00
0
30
122
125
461141
Sundry Revenues Curr-Hale Kikaha
0.00
0
30
122
125
... Sundry & Misc
34,147.16
20,690
36,097
36,281
36,287
. Miscellaneous Revenue
15,283,744.50
12,013,772
12,519,671
12,310,808
- 12,843,419
Office of Housing Fund
54,488,855.14
53,274,413
52,396,995
51,691,071
52,241,244
1156 Kulaimano Elderly Housing Project Fund
Page 53
Estimated
COUNTY OF HAWAPI
Year 2026-27
Revenues
FY 2024-25
FY 2025.26
FY 2026-27
FY 2027-28
FY 2023.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
430148
Rent Subsidy-Kulaimano
377,445.00
440.819
404,074
404,074
404,074
+++ Federal Grants
377,445.00
440,819
404,074
404,074
404,074
- Intergovernmental Revenue
377,445.00
440,819
404,074
404,074
404,074
440904
Laundry Receipts
453.11
500
535
535
535
+++ Others
453.11
500
535
535
535
- Charges for Services
453.11
500
535
535
535
460171
Interest Earned - KEHP General Fund
21.277.33
6,700
6,000
6,000
6,000
460172
Interest Earned - KEHP Reserve Fund
46.20
24
60
60
60
460173
Interest - Kulaimano Sec Dep
0.00
8
0
0
0
+++ Interest & Dividends
21,323.53
6,732
6,060
6,060
6,060
460215
KEHP Rental Income
156,315.65
138,523
228,874
228,874
228.874
+++ Rents
156,315.65
138,523
228,874
228,874
228,874
460910
Fund Bal From Prev Year
0.00
110,000
100,000
100,000
100,000
+++ Reimbursements & Transfers
0.00
110,000
100,000
100,000
100,000
461104
Sundry Revenues- Current Year
5,624.74
3,317
2,920
2,920
2,920
+++Sundry & Misc
5,624.74
3,317
2,920
2,920
2,920
"*"'° Miscellaneous Revenue
183,263.92
258,572
337,854
337,854
337,854
Kulaimano Elderly Housing Project Fund
561,162.03
699,891
742,463
742,463
742,463
1158 Ouli Ekahi Affordable Housing Project Fund
Page 54
!
Estimated
COUNTY OF HAWAN
Year 2026-27
Revenues
r
FY 2024-25
FY 2025-26
FY 2026.27
FY 2027-28
FY 2028-29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
460191
Interest Earned - Cull Ekahi Afford
3,499.01
70
74
74
74
+++ Interest & Dividends
3,499.01
70
74
74
74
460241
Cull Ekahi Rental Income
445,886.24
443,352
571,296
571,296
571,296
+++Rents
445,886.24
443,352
571,296
571,296
571,296
460910
Fund Bal From Prev Year
0.00
35,000
40.000
40,000
40,000
... Reimbursements & Transfers
0.00
35,000
40,000
40,000
40,000
461104
Sundry Revenues -Current Year
30,787.34
1,860
3,150
3,150
3,150
+++Sundry & Misc
30,787.34
1,860
3,150
3,150
3,150
* Miscellaneous Revenue
480,172.59
480,282
614,520
614,520
614,520
OUR Ekahi Affordable Housing Project Fund 480,172.59
480,282
614,520
614,520
614,520
2152 Office of Housing Fund Page 55
2127/26
Estimated
County of Hawaii
Expenditures
Year 2026-27
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027.28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
46601
Office Of Housing S&W
4,252,427.04
4,956.688
5,217,144
5,617,392
5.958,212
46602
Office Of Housing OCE
646,375.95
2,221,394
1.163,891
1,195,445
1.205,645
46606
Office Of Housing Eqpt
91,126.04
324,133
463,633
144,461
225,981
46630
Choice Voucher Rental Subsidies
28,940,547.08
32.050.231
32,050,231
32,000,000
32.000,000
46631
Mainstream Voucher Program
1,164,177.53
1,800,000
1,800,000
1,800,000
1,800,000
46665
Cities of Financial Empowerment
300,000.00
200,000
80,264
200,000
200,000
46666
Emergency Rent Assist 2 COVID-19
3,391,924.79
0
0
0
0
46667
Emergency Rent Assist 2 Admin COVID
108,897.35
0
0
0
0
46668
HI Island Lndlydffenan Mediat
217,234.98
0
0
0
0
46669
Hsg Choice Emergency Hsg Voucher Pg
1,557,595.11
1,900,000
694,966
0
0
46670
HI Island Homeowners Assistance Pro
976,157.46
0
0
0
0
46671
2021 HI Island Homeowner Assist Pgm
54,278.69
0
0
0
0
46680
2022 Charts Zane Funding-Pgm
479,055.41
0
0
0
0
46681
2022 Ohana Zone Funding-Admin
9,464.56
0
0
0
0
46690
2024 Emgcy Proc Hmis Pgms-St
1,000,000.00
0
0
0
0
Office of Housing
43,189,261.99
43,452,446
41,470,129
40,957,298
41,389,838
46702
Housing Ulu Wini OCE
1,957,042.99
1,989,353
1,751.270
1,550,325
1,621,845
46706
Housing Ulu Wini Eqpt
38,207.57
199,888
27,465
32,104
37,104
Office of Housing HSG Project
1,995,250.56
2,189,241
1,778,735
1,582,429
1,658,949
46722
Housing Hale Kikaha OCE
0.00
0
489,B18
486,203
499,695
46726
Housing Hale Kikaha Equip
0.00
0
8,000
5,000
5,000
Office of Housing HSG Project
0.00
0
497,818
491,203
504,695
46742
Dolphin Bay OCE
0.00
0
459,022
422,069
426,210
46746
Dolphin Bay Equip
0.00
0
12,000
11,500
11.500
Office of Housing HSG Project
0.00
0
471,022
433,569
437,710
+++ Dept 461 Office of Housing HSG Project
1,995,260.56
2,189,241
2,747,575
2,507,201
2,601,354
46902
Housing Production
4,812,067.29
5,000.000
5,016,800
5,016,800
5,016.800
46912
Hale 0 HI County Volcano Constructi
25.988.83
0
0
0
0
46913
Hale 0 HI County Hilo Construction
257.584.99
0
0
0
0
Office of Housing
5,095,641.1.1
5,000,000
5,016,800
5,016,800
5,016,800
+++ Dept 461 Office of Housing
50,280,153.66
50,641,687
49,234,504
48,481,299
49,007,992
90215
Health Benefits
499,007.47
609,957
661,598
730,000
780,000
90217
Retirement Benefits
969,184.72
1,068,014
1,221,414
1,221.414
1,221,414
90220
FICA Employer Share
312.642.13
359,516
389,326
430.000
480,000
Employee Benefits & FICA
1,780,834.32
2,037,4 17
2,272,338
2,381,414
2,481,414
+++ Dept 901 Pensions & Contributions
1,780,834.32
2,037,487
2,272,338
2,381,414
2,481,414
91161
Prov-Compensation Adj-Hsng
0.00
340,485
340,4B5
5,000
5,000
91186
Workers Comp - G
37,852.72
225,000
225,000
225,000
225,000
Miscellaneous
37,852.72
565,485
565,485
230,000
230,000
91266
Ulu Wini Repl Reserve Acct
0.00
12,060
306,974
580,664
504,144
Miscellaneous
0.00
12,060
306,974
580,664
504,144
91307
Prov for Training
0.00
17,694
17,694
17,694
17,694
Miscellaneous
0.00
17,694
17,694
17,694
17,694
+++ Dept 911 Total Miscellaneous
37,852.72
595,239
890,153
828,358
751,838
1156 Kulaimano Elderly Housing Project Fund Page 56
2127/26
Estimated
Expenditures
Base
Account Description
46302
Kulaimano Oper Maint
46308
Kulaimano Debt Service
46311
Depreciation
Kulaimano Housing
+++ Dept 461 Office of Housing
91296
Replacement Reserve Acct
Miscellaneous
+++ Deot 911 Total Miscellaneous
County of Hawaii
Year 2026-27
FY 2024-25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028.29
Actual
Budget
Estimate
Estimate
Estimate
514,190.37
543,493
535,826
535,826
535,826
2,585.65
0
0
0
0
97.083.78
110,000
115,637
115,637
115,637
613,859.80
653,493
651,463
651,463
651,463
613,859.80
653,493
651,463
651,463
651,463
0.00
-46,398
91,000
91,000
91,000
0.00
46,398
91,000
91,000
91,000
0.00
46.398
91,000
91.000
91.000
I
1158 Ouli Ekahi Affordable Housing Project Fund
Page 57
2127/26
Estimated
County of Hawaii
Expenditures
Year 2026-27
FY 2024.25
FY 2025-26
FY 2026-27
FY 2027-28
FY 2028.29
Base
Account Description
Actual
Budget
Estimate
Estimate
Estimate
46802
Ouli Ekahi Project Exp
4B2,691.65
427,482
564,839
564.839
564.839
46811
Depreciation
33,658.70
35,000
40,000
40.000
40.000
Ouli Ekahi Housing Project
516,350.35•
462,482
604,839
604,839
604,839
+++ Dept 461 Housing
516,350.35
462,482
604,839
604,839
604,839
91296
Replacement Reserve Acct
0.00
17,800
9,681
9,6B1
9,681
Miscellaneous
0.00
17,806
9,681
9,681
9,681
+++ Dept 911 Total Miscellaneous
0.00
17,800
9,681
9,681
9,681
ouli Ekahi Affordable Housing Project Fund
516,350.35
480,282
614,520
614,520
614,520
PART N
GEOTHERMAL ASSET
FUND
2225 Geothermal Asset Fund Page 59
Estimated COUNTY OF HAWAI'I
Revenues Year 2026-27
FY 2024.25 FY 2025-26 FY 2026-27 FY 2027.28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
420176 Geothermal Assessment
... Business Licenses & Permits
50,000.00
50,000.00
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
**** Licenses & Permits
50,000.00
50,000
50,000
50,000
50,000
460101 Interest Earned
+++ Interest & Dividends
109,219.76
109,219.76
0
0
- 100,000
100,000
100,000
100,000
100,000
100,000
**** Miscellaneous Revenue
109,219.76
0
100,000
100,000
100,000
Geothermal Asset Fund
159,219.76
50,000
150,000
150,000
150,000
2225 Geothermal Asset Fund Page 60
2/27/26 Estimated County of Hawai'i
Expenditures Year 2026-27
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Base Account Description Actual Budget Estimate Estimate Estimate
14502 Geothermal Asset Pgm OCE
0.00
50,000
150,000
150,000
150,000
Geothermal Asset
0.00
50,000
150,000
150,000
150,000
+++ Dept 141 Planning
0.00
50,000
150,000
150,000
150,000
Geothermal Asset Fund
0.00
50,000
150,000
150,000
150,000
Page 61
SECTION 5. Authorization to Establish Accounts. The Director of Finance is hereby
authorized and directed to open appropriate accounts for each appropriation made and set forth
within this ordinance or in such greater detail as may be necessary to properly carry out the
purpose of the appropriation. The Director of Finance is authorized and directed to open
appropriate accounts for receipts within the various funds. Expenditures and/or encumbrances
from the various accounts shall be in accordance with duly made appropriations.
SECTION 6. Whenever the County of Hawai'i shall receive from the United States of
America, the State of Hawai'i or from any public or semi-public agency, or from any private
person, firm or corporation, any monies other than the normal revenues and realizations provided
by law or ordinance, the Director of Finance shall submit these funds to the County Council for
appropriation and after Council action by ordinance, the Director of Finance shall maintain special
funds or accounts showing monies so received and specifying the purpose for which such monies
have been received or for which such fund or account is being maintained shall be approved by
the Director of Finance and all such receipts are herein appropriated for expenditure in
accordance with the terms and conditions under which said monies shall been received by the
County of Hawai'i.
SECTION 7. The federal and state grant revenues set forth in SECTION 4 - Account Nos.
4301XX, 4302XX, 4303XX, 4304XX, 4305XX, 4306XX, 4308XX, 4309XX, 4310XX, and 4311XX
are hereby appropriated in the amounts and to the programs identified therein; provided that
disbursement is conditioned on (1) receipt of a notification of grant award from the grantor, or
receipt of notification from the grantor that the grant award will be forthcoming and that the
County is authorized to incur costs pursuant to such grant award; and (2) written notice to the
Council including a copy of the notification from the grantor.
A final report, or the final report required by the grantor, shall be submitted to the Council
upon completion of each grant program.
Pursuant to Section 46-7, Hawaii Revised Statutes, and Section 13-13(b), Hawaii County
Charter, the Mayor is hereby authorized to apply for, receive and expend the funds for the
programs identified in SECTION 4.
Grant revenues received during Fiscal Year 2026-2027 for programs that are not included
in SECTION 4 shall be subject to the adoption of an ordinance appropriating such funds and shall
include provisions to comply with Section 46-7, Hawaii Revised Statutes, and Section 13-13(b),
Hawaii County Charter.
SECTION 8. Severability. If any provision of this ordinance or the application thereof to
any person or circumstances is held invalid, such invalidity shall not affect other provisions or
applications of the ordinance which can be given effect without the invalid. provision or
application, and to this end, the provisions of this ordinance are declared to be severable.
Page 62
SECTION 9. This ordinance shall take effect on July 1, 2026.
INTRODUCED Y:
COUNCIL MEMBER, OUNTY OF AWAI`1
Hilo, Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
Reference: Comm. 754