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BIL 135 Draft 02 2024-2026 - Part I, Vol. 1 Op. Budget
COUNTY OF HAWAII PART I VOLUME I The Proposed Operating Budget FY 2026 - 2027 May 5, 2026 0111 IBSO WTV TABLE OF CONTENTS Page MAYOR'S BUDGET MESSAGE................................................................ Front PART A - GENERAL FUND Revenues................................................................................................. 1 Aging...................................................................................................... 13 AnimalControl......................................................................................... 11 Boardof Ethics.......................................................................................... 7 CivilDefense 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 MassTransit 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 PART O - PUBLIC ACCESS, OPEN SPACE AND NATURAL RESOURCES PRESERVATION FUND Revenues................................................................................................ 62 Expenditures............................................................................................ 63 PART P - PUBLIC ACCESS, OPEN SPACE AND NATURAL RESOURCES PRESERVATION MAINTENANCE FUND Revenues................................................................................................ 65 Expenditures............................................................................................ 66 C. Kimo Alameda, Ph.D. Mayor County of Hawai`i Office of the Mayor William V. Brilhante, Jr. Managing Director Merrick Nishimoto Deputy Managing Director 25 Aupuni Street, Suite 2603 • Hilo, Hawaii 96720 • Phone (808) 961-8211 • Fax (808) 961-6553 KONA: 74-5044 Ane Keohokalole Hwy., Bldg C • Kailua-Kona, Hawaii 96740 Phone (808) 323-4444 • Fax (808) 323-4440 May 5, 2026 C: The Honorable Dr. Holeka Goro Inaba, Council Chair, and Members of the Hawaii County Council 1 ; County of Hawai'i 25 Aupuni Street';: Hilo, HI 96720 Aloha Council Members, co As required by the Hawaii County Charter, submitted with this message is the proposed operating budget for the County of Hawaii for the fiscal year ending June 30, 2027. This budget includes estimated revenues of $976,408,620 and appropriations of $975,980,388 and includes the operations of fifteen of the County's special funds as well as the general fund. Following the March 1, 2026 submittal, revenues and expenditures were carefully reviewed and adjusted as needed. This budget continues to prioritize critical needs while maintaining a thoughtful and disciplined approach to spending. Most changes to the March submittal were minimal, as staffing, equipment, and service needs had already been thoroughly evaluated and addressed. The most significant adjustments reflect our commitment to public safety, including additional funding for both the Police and Fire departments to support staffing and essential equipment. This proposed budget for fiscal year 2026-2027 represents a 2.4% increase over last year's budget and incorporated in this budget is approximately a $9 million increase from the March budget submittal. Significant Changes to March 1, 2026 Revenue Estimates General Fund Real Property Tax — Revenue projections increased by approximately $2.0 million, due primarily to increases in projected values. Short Term Vacation Rental Enforcement Fund STVR Registration Fee — Revenue projections increased by approximately $1.0 million to reflect changes in registration requirements. -70 ..� County of Hawai' i is an Equal Opportunity Provider and Employer. Comm. NO. Ref. To: P toUth C t (� �•� Ref. Date -. " 0 6 2K The Honorable Dr. Holeka Goro Inaba, Council Chair, and Members of the Hawaii County Council May 5, 2026 Significant Changes to March 1, 2026 Expenditure Estimates All departments and funds — Funding allocations across various departments were adjusted to reflect updated expense projections for the upcoming fiscal year. See Exhibit A, Narrative Summary of Budget Amendments and Adjustments, for additional details. General Fund • Fire Department— Funding increased by approximately $510,000 to fund two previously unfunded Captain positions, one previously unfunded Fire Equipment Operator position and the conversion of two Water Safety Officer I positions from part-time temporary to full-time permanent. • Police Department — Approximately $1.5 million was added to the budget to purchase protective vest carriers for officers, two patrol vehicles, and additional funding for recruitment and vehicle subsidies. Sewer and Solid Waste Fund Department of Environmental Management — Reductions were made to both the Sewer Fund and the Solid Waste Fund of approximately $2.1 million to reflect adjustments to hiring timelines as well as equipment and service purchases. This proposed budget includes appropriations for the Public Access, Open Space and Natural Resources Preservation Fund and Public Access, Open Space and Natural Resources Preservation Maintenance Fund. These accounts were established to improve transparency and provide more accurate tracking of expenditures. Position Changes from March 1. 2026 Budget Proposal This amended budget proposes two new positions and two adjustments in position status and time element. The County recognizes that employees are our most valuable asset in delivering essential community services. Ensuring adequate staffing levels promotes innovation, enhances efficiency, and strengthens overall effectiveness. ue artment Position Title Information Technology Information Systems Analyst V Parks & Recreation — Parks Park Facilities Refuse Collector Maintenance Fire — Ocean Safety Water Safety Officer 1 (2) (00-03886 and 00-03887 from 5/12-time temporary to full-time permanent) County of Hawai' i is an Equal Opportunity Provider and Employer. The Honorable Dr. Holeka Goro Inaba, Council Chair, and Members of the Hawaii County Council May 5, 2026 Conclusion This proposed budget reflects our administration's strong commitment to serving residents effectively and responsibly. It focuses on addressing community priorities while maintaining the long-term sustainability and quality of our services. Through careful planning and responsible budgeting, we aim to meet the high standards our residents expect —supporting a safe, vibrant, and thriving community. These investments are critical to the future of the County of Hawai'i. We look forward to working closely with the Hawaii County Council as we finalize a strategic and responsive budget to meet the needs of those that we serve. With Aloha 37 C. Kimo Alameda, Ph.D. Mayor Attachment County of Hawai' i is an Equal Opportunity Provider and Employer. Exhibit A Page I EXHIBIT A NARRATIVE SUMMARY OF BUDGET AMENDMENTS OPERATING BUDGET FY 2026-27 GENERAL FUND REVENUES: The fund balance from the previous year and real property taxes have been adjusted to reflect revised estimates of revenues from these sources. The Department of Research and Development increased the miscellaneous private contributions account to accept a donation from Hawai'i Community Foundation's Ulupono Fund. The Police Department's special duties administrative fees were revised to reflect updated estimates of requests for services. The Department of Environmental Management adjusted their Environmental Management Department administrative charges account to reflect revised revenue projections. The Block Grant account was increased to include the expectation of additional revenues. EXPENDITURES: Legislative The regular salaries and wages account was adjusted due to revised calculations and the miscellaneous charges account was increased to provide funds for county - sponsored community events. County Auditor The miscellaneous charges account was increased to provide funds for county - sponsored community events. Management The regular salaries and wages account was adjusted due to revised calculations and the miscellaneous charges account was increased to provide funds for county - sponsored community events. Exhibit A Page II Information Technolocxies The regular salaries and wages account was increased to add an Information Systems Analyst V position. The computer and office supplies account was increased to fund the purchase of white paper, which was previously funded in Finance Purchasing Division's storeroom account, and the miscellaneous charges account was increased to provide funds for county -sponsored community events. Finance The Finance Administration and Budget's miscellaneous charges account was increased to provide funds for county -sponsored community events. The Property Management's regular salaries and wages account was adjusted to reflect new incumbent salaries and one employee's assignment to the PONC fund. Funds were reduced in the Finance Purchasing Division's storeroom account and were provided to various departments so they could begin paying for their own white paper. The Real Property Tax and the Vehicle Registration and Licensing Division's computer and office supplies accounts were increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account. The regular salaries and wages accounts were adjusted to include new incumbents, vacancies, bargaining unit agreements, and approved Salary Commission adjustments in the following divisions: Internal Control & TAT, Administration and Budget, Accounts, Treasury, Real Property Tax and Vehicle Registration and Licensing. The miscellaneous salaries and wages accounts in the Vehicle Registration and Licensing Division's PMVI and Commercial Driver's License sections were adjusted to reflect recalculations of anticipated fringe benefit costs. Plannin The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for county -sponsored community events. Exhibit A Page III Corporation Counsel The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for county -sponsored community events. Human Resources The computer and office supplies in the Human Resources and Health & Safety OCE accounts were increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the Human Resources miscellaneous charges account was increased to provide funds for county -sponsored community events. Research & Development The Department of Research and Development increased regular salaries and wages account to fund a West Hawai'i Food Systems Network Specialist contract position which is to be funded by a donation from Hawaii Community Foundation's Ulupono Fund and their miscellaneous charges account was increased to provide funds for county -sponsored community events. OSCER The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for county -sponsored community events. Public Works The computer and office supplies accounts in the Public Works Admin, Automotive, and Building Inspection divisions increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account. The miscellaneous charges account in the Administrative Division increased to provide funds for county -sponsored community events and the regular salaries and wages account was updated to include a contract employee. The Automotive Division's overtime salaries and wages account increased to better meet actual needs. The insurance account in the Building Division's Building Repairs and Maintenance Section was adjusted to accommodate a revised estimate of expected cost. Also, Exhibit A Page IV within this section, the miscellaneous equipment account was increased to replace outdated equipment at the end of its useful life and to purchase small tools. The Building Inspection Division's miscellaneous contractual services account was adjusted to reflect revised costs for EnerGov maintenance, e-review license fees, and for assistance and technical support. The Department of Public Work's private, non -dedicated & non -surfaced roads miscellaneous contractual services account was increased to support additional maintenance activities. Police The computer and office supplies accounts in Police Administration, Kona Police, Waimea Police, Hamakua Police, Puna Police, Kohala Police, and Ka'u Police divisions were increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account. The miscellaneous charges account in Police's Administration Division increased to provide funds for county -sponsored community events and the motor vehicle account was increased to provide two additional patrol vehicles. The mileage and auto allowance account increased for the Police officers' vehicle subsidy and the public safety supplies account increased to provide protective vest carriers for police officers. The miscellaneous contract services and computer equipment accounts were also increased to support recruitment initiatives. Fire The Fire Department's Ocean Safety Division's regular salaries and wages account was increased to fund and convert two Water Safety Officer positions from part-time temporary to full-time permanent. Their Fire Operations Division's regular salaries and wages account increased to fund three previously unfunded positions for the Waikoloa fire station and to reflect the recalculation of salaries due to incumbent movements. The Emergency Communications and EMS Division's regular salaries and wages were updated to reflect incumbent movements and recalculations of budgeted salaries. The Fire Department's Training Division's miscellaneous contractual services account was reduced due to a re-evaluation of priorities. These funds were applied to the division's computer equipment account. The miscellaneous charges account in the Fire Operations Division was increased to provide funds for county -sponsored community events. Exhibit A Page V Animal Control Animal Control's private contribution expenditure account was revised to reflect current trends. The computer and office supplies account was increased to purchase white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for county -sponsored community events. Civil Defense The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for county -sponsored community events. Liquor Control Liquor Control's regular salaries and wages account was adjusted due to changes in staffing. The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account. Prosecuting AttomeY The computer and office supplies accounts for both Hilo and Kona offices were increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for county -sponsored community events. Office of Agin_g The Office of Aging's computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and their miscellaneous charges account was increased to provide funds for county -sponsored community events. Nonprofit Grants -In -Aid The Grants to Nonprofit Organizations miscellaneous charges account was increased to accommodate proposed grant awards. Parks & Recreation The Elderly Activities Coordinate Services and Nutrition sections' computer and office supplies accounts were increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account. Exhibit A Page VI Accordingly, the computer and office supplies accounts were also increased in Parks and Recreation's Administration, Parks Maintenance, Recreation, Elderly Activities, and Pana'ewa Zoo divisions. The Administration Division's miscellaneous charges account was increased to provide funds for county -sponsored community events and the regular salaries and wages account was increased to a revised estimate of the need for contract employees. The Parks Maintenance Division's regular salaries and wages account was increased to add a Refuse Collector position. Environmental Management The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for use in county -sponsored community events. Transfer to Other Funds The transfers to Sewer and Solid Waste Fund were reduced due to the re-evaluation of estimated expenses in each fund, reducing the subsidy. The transfer to Housing Fund account was reduced after a reassessment of needs. The transfer to the Public Access, Open Space, and Natural Resources Preservation and Public Access, Open Space, and Natural Resources Preservation Maintenance funds were adjusted to reflect the increase in expected Real Property Tax revenues. Block Grants The Miscellaneous Contractual Services account in the CDBG Projects and Administration Planning & Fair Housing accounts were amended to appropriate the grant award increase. HIGHWAY FUND REVENUES: The fund balance from the previous year was adjusted to accommodate revised projected expenses. Exhibit A Page VII EXPENDITURES: Public Works Adjustments were made to various accounts within the Traffic division to better reflect operational needs and updated expenditure classifications. The Traffic Division's miscellaneous charges account was reduced due to plans to begin in-house maintenance of the West Hawaii facility versus utilizing outside contract services . Funds were added to their motor vehicle equipment account to purchase a VAT/pre-melter truck for Kona operations. The Division's Traffic Safety section increased the miscellaneous charges account to provide more funds for traffic calming improvements. The Signals and Street light section reevaluated needs resulting in reductions in the travel, miscellaneous contractual services, miscellaneous materials and supplies, and miscellaneous equipment accounts and an increase in the subscriptions and membership account to provide remote connectivity monitoring for the Division. Additionally, the section's rental or lease of equipment account was increased to include a new lease agreement for their West Hawai'i warehouse. The Traffic Signs and Markings section increased the Rental of Lease of Equipment account to accommodate amended lease -cost estimates for a striping truck and to include a replacement copier. GET FUND EXPENDITURES: Mass Transit's regular salaries and wages account were updated to reflect revised calculations of budgeted salaries. The miscellaneous charges account was increased to provide funds for county - sponsored community events The Fund's transfer to capital projects fund account was adjusted to offset the changes in Mass Transit. SEWER FUND REVENUES: The Transfer from General Fund account was reduced to reflect multiple expenditure account updates. Exhibit A Page Vlll EXPENDITURES: Wastewater's regular salaries and wages account were reduced after reassessing the expected start dates of vacant positions. The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account. Multiple accounts were reduced after re-evaluation of need. These include the travel -conference, miscellaneous contractual services and miscellaneous charges accounts. The health benefits, retirement benefits, and FICA employer share miscellaneous charges accounts were reduced, also as a result of the re-evaluation of expected start dates of vacant positions. The provision for compensation account was eliminated as bargaining unit increases were included in the budgeted salaries and wages. SHORT TERM VACATION RENTAL ENFORCEMENT FUND REVENUES: The short-term vacation rental registration fees account was adjusted to accommodate expected increases due to new fee requirements, and the fund balance from the previous year account was removed. VEHICLE DISPOSAL FUND REVENUES: The fund balance from the previous year was revised to meet the division's needs. EXPENDITURES: The miscellaneous charges account was revised to reflect updated estimates of administrative fees to be paid to Environmental Management's Administrative division. SOLID WASTE FUND REVENUES: The Transfer from General Fund account was reduced based on a decline in estimated expenditures. Exhibit A Page IX EXPENDITURES: The Landfill's section computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account. The miscellaneous contractual services account was reduced after re-evaluation of the division's ability to execute projects during fiscal year 2027. The miscellaneous charges account was revised to reflect updated estimates of administrative fees to be paid to Environmental Management's Administrative division. The Recycling section's miscellaneous contractual services account was reduced with revised estimates for the cost of hauling mulch. The miscellaneous equipment account was increased to purchase an air curtain incinerator to help battle the coconut rhinoceros beetle. HOUSING FUND REVENUES: The transfer from General Fund account was reduced after a reassessment of needs. EXPENDITURES: The regular salaries and wages account was adjusted due to updated budgeted salaries. The computer and office supplies account was increased to fund the purchase of white paper which was previously funded in Finance Purchasing Division's storeroom account and the miscellaneous charges account was increased to provide funds for county -sponsored community events. The Provision for Compensation's miscellaneous charges account was updated to accommodate a revised calculation of need. NEW FUNDS: PUBLIC ACCESS OPEN SPACE AND NATURAL RESOURCES PRESERVATION FUND REVENUES: The following revenue accounts with appropriations were added: interest earned, fund balance from the previous year and transfer from General Fund. Exhibit A Page X EXPENDITURES: The following expenditure accounts with appropriations were added: regular salaries and wages, overtime, miscellaneous contractual services and miscellaneous charges. PUBLIC ACCESS OPEN SPACE AND NATURAL RESOURCES PRESERVATION MAINTENANCE FUND REVENUES: The following revenue accounts with appropriations were added: interest earned, transfer from General Fund, and fund balance from the previous year. EXPENDITURES: The following expenditure accounts with appropriations were added: miscellaneous contractual services, miscellaneous charges, and Transfer to Capital Projects Fund — PONC Maintenance. Exhibit A Page Xt GENERALFUND PART A ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REDUCE Submittal REVENUES 410110 Real Property Taxes 539,900,000 2,000,000 541,900,000 420265 Special Duty Admin Fees 133.840 (43,272) 90,568 430119 Block Grants 2,700,000 111,148 2,811,148 440146 Env Mgmt Dept Admin Chgs 2,255,788 2,650 2,258,438 460719 R&D Misc Private Contributions 12,500 12,500 460910 Fund Bal From Prev Year 47,000,000 (1,723,449) 45,276,551 TOTAL ADJUSTMENTS 359,577 EXPENDITURES CLERK -COUNCIL SVC 10101 Clerk -Council Svc S&W 3,990,137 50,754 4,040,891 10102 Clerk -Council Svc OCE 691,130 1,000 692,130 COUNTY AUDITOR 10802 County Auditor OCE 49,610 1,000 50,610 OFFICE OF MANAGEMENT 11101 Office Of Management S&W 2,141,127 19,080 2,160,207 11102 Office Of Management OCE 324,230 1,000 325,230 INFORMATION TECHNOLOGIES 11801 Information Tech S&W 3,165,749 74,652 3,240,401 11802 Information Tech OCE 4,696,822 1,212 4,698,034 FINANCE 12001 Fin Internal Control & TAT, S&W 292,153 8,256 300,409 12101 Fin Admin & Budget S&W 1,061,018 20,238 1,081,256 12102 Fin Admin & Budget OCE 44,770 1,000 45,770 12201 Accounts S&W 1,191,714 (13,993) 1,177,721 12332 Storeroom 146,200 (73,829) 72,371 12401 Treasury - S&W 423,845 3,240 427,085 12501 Real Property Tax-S&W 3,646,646 (35,248) 3.611,398 12502 Real Property Tax-OCE 1,235,400 1,696 1,237,096 12701 Veh Reg & Lic Admin S&W 283,105 4,824 287,929 12711 Vehicle Registration S&W 1,103,616 (6,454) 1,097,162 12712 Vehicle Registration OCE 856,780 2,809 859,589 12721 Driver License S&W 1,632,296 (4,928) 1,627,368 12722 Driver License OCE 488,850 795 489,645 12731 PMVI Prg S&W 594,170 5,273 599,443 12732 PMVI Prg OCE 118,512 477 118,989 12741 Comm Driv Lic Prog S&W 570,429 907 571,336 12901 Property Mgmt S&W 462,926 (90,678) 372,248 CORPORATION COUNSEL 13102 Corporation Counsel OCE 1,430,220 3,385 1.433,605 ACCOUNT NO. DESCRIPTION PLANNING 14102 Planning OCE HUMAN RESOURCES 15102 Human Resources OCE 15202 Health & Safety OCE RESEARCH & DEVELOPMENT 16101 Research & Dev S&W 16102 Research & Dev OCE OSCER 16702 OSCER OCE PUBLIC WORKS 17122 Building R&M OCE 17180 Building R&M Equip 17301 Public Works Admin S&W 17302 Public Works Admin OCE 18151 Automotive Division S&W 18152 Automotive Division OCE 23202 Bldg Inspctn OCE 30182 Priv, NonDed & NonSur Rds POLICE 20302 Police Adm Div -OCE 20320 Police Adm Div -Equip 20902 Hamakua Police-OCE 21002 Waimea Police-OCE 21102 Kohala Police-OCE 21202 Kona Police-OCE 21302 Ka'u Police - OCE 21402 Puna Police-OCE FIRE 62101 Fire Operations S&W 62102 Fire Operations OCE 62311 Emergency Communications S&W 62402 Fire Training OCE 62406 Fire Training Equipment 62701 EMS S&W 62801 Ocean Safety S&W ANIMAL CONTROL 23902 Animal Control OCE 23910 Animal Control Private Contributions CIVIL DEFENSE 24102 Civil Defense Agc OCE LIQUOR CONTROL 25101 Liquor Control S&W 25102 Liquor Control-OCE Exhibit A Page XII REVISED FY2026-27 ADD FY2026-27 Submittal REDUCE SubmittaI 682,618 2,272 684,890 203,035 2,060 205,095 95,793 1,060 96,853 1,661,903 12,500 1,674,403 785,985 1,000 786,985 253,355 1,265 254,620 8,496,349 (27,416) 8,468.933 126,409 20,000 146,409 1,888,701 100,000 1,988,701 315,118 5,664 320,782 2,208,601 60,000 2,268,601 678,877 795 679,672 661,760 7,734 669,494 250,000 250,000 500,000 11,440,184 1,326,505 12,766,689 1,013,000 212,500 1,225,500 99,269 265 99,534 49,117 265 49,382 80,680 265 80,945 1,450,151 4,240 1,454, 391 154,260 530 154,790 179,855 1,590 181,445 26,855,047 459,756 27,314,803 1,761,294 1,000 1,762,294 1,798,411 (54,756) 1.743,655 230,362 (20,000) 210,362 2,500 20,000 22,500 21,813,729 4,949 21,818,678 3,925,634 104,256 4,029,890 1,261,200 1,583 1,262,783 5,000 (2,500) 2,500 4,002,318 1,530 4,003,848 1,412,124 12,084 1,424,208 1,113,100 530 1,113.630 Exhibit A Page XIII REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REDUCESubmittal PROSECUTING ATTORNEY 597,649 7,360 605,009 27102 Prosecuting Atty OCE 188,506 3,710 192,216 27114 Kona Pros Atty OCE OFFICE OF AGING 25.128 2,325 27,453 41102 Office Of Aging Oce NONPROFIT GRANTS 2,500,000 15,000 2,515,000 47101 Grants To Nonprofit Orgs PARKS & RECREATION 186,731 1,060 187,791 48102 Coordinated Services-OCE 1,021,234 530 1,021,7642,331,291 48302 Nutrition Program - OCE 100,000 2,431,291 50301 P&R Adm S&W 830,012 3,120 833,132 50302 P&R Adm OCE 10,494,145 58,188 10,552,333 50501 Parks Maint S&W 15,514,193 954 15,515,147 50502 Parks Maint OCE 865,513 1,325 866,838 50702 Recreation Div OCE 221,595 1,590 223,185 51912 EAD Admin OCE 383,020 265 383,285 52302 Panaewa Zoo OCE ENVIRONMENTAL MANAGEMENT 194,054 3,650 197,704 67102 Environmental Mgmt OCE TRANSFER TO OTHER FUNDS 5,782,116 (1,923,247) 3,858,869 80131 Trans To Sewer Fund 8,259,665 (320,093) 7,939,572 80132 Trans To Housing Fund 32,429,576 (240,302) 32,189,274 80135 Trans To Solid Waste Fund 8000 10,868,000 4 0,000 10, 908000 , 80152 Tr to Pub Acc/Op Sp Pres Fund ,000 1,908,00 80155 Tr to Pub AcGOp Sp Pres Maint Fnd HOUSING GRANTS 2.160,000 88,919 2,248,919 93660 CDBG Projects 540,000 22,229 562,229 93661 Admin Planning & Fair Housing TOTAL ADJUSTMENTS 359,577 Exhibit A Page XIV HIGHWAY FUND PART B ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT N0. DESCRIPTION Submittal BEQVQE Submittal REVENUES 460910 Fund Bal From Prev Year 10,289,324 155,000 10,444,324 TOTAL ADJUSTMENTS 155,000 EXPENDITURES 447,750 (160,000) 287,750 28102 Traffic Division OCE 84,100 200,000 284,100 28106 Traffic Division Equip 44,564 70,000 114,564 28122 Traffic Safety 5,889,947 (84,500) 5,805,447 28132 Traffic Signals & St Lights66,600 (30,000) 36,600 28133 Signals & St Lights Equip 784,193 159,500 943,693 28142 Traffic Signs & Markings 155,000 TOTAL ADJUSTMENTS Exhibit A Page XV GENERAL EXCISE TAX FUND PART C ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REDUCE Submittal EXPENDITURES 31501 GET Mass Transit S&W 2,117,599 36,899 2,154,498 31502 GET Mass Transit OCE 38,928,454 1,000 38,929,454 80157 Trans to Cap Proj Fund -GET 9.735,863 (37,899) 9,697,964 TOTAL ADJUSTMENTS Exhibit A Page XVI SEWER FUND PART D ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REDUCE ubmittal REVENUES 460911 Transfer from General Fund 5,782,116 (1,923,247) 3,858,869 TOTAL ADJUSTMENTS (1,923,247) EXPENDITURES 63101 Wastewater S&W 8,252,566 (966,823) 7,285,743 63102 Wastewater OCE 11,812,633 (483,624) 11,329,009 90215 Health Benefits 856,200 (76,900) 779,300 90217 Retirement Benefits 1,980,600 (232,000) 1,748,600 90220 FICA Employer Share 631,300 (73.900) 557,400 91149 Prov-Compensation Adj-S 90,000 (90,000) 0 TOTAL ADJUSTMENTS (1,923,247) Exhibit A Page XVII SHORT TERM VACATION RENTAL ENFORCEMENT FUNC PART E ADJUSTMENTS FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REVENUES 420191 ST Vacation Rental Registration Fees 150,000 460910 Fund Bal From Prev Year 571,768 TOTAL ADJUSTMENTS ADD REDUCE 1,000,000 (571,768) 428,232 REVISED FY2026-27 Submittal 1,150,000 0 Exhibit A Page XVIII VEHICLE DISPOSAL FUND PARTIADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION ESC nRIPTION mittal REDUCE SubmittI REVENUES 460910 Fund Bal From Prev Year 2,025,307 650 2,025,957 TOTAL ADJUSTMENTS 650 E (ZPENDITURES 64102 Vehicle & Parts Disp OCE 3,442,797 650 3,443,447 TOTALADJUSTMENTS 650 Exhibit A Page XIX SOLID WASTE FUND PART J ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO, DESCRIPTION Submittal REDUCE Submittal REVENUES 460911 Transfer from General Fund 32.429,576 (240,302) 32,189,274 TOTAL ADJUSTMENTS (240,302) EXPENDITURES 60402 Landfills OCE 12,345,071 (240,302) 12,104,769 61002 Recycling Programs-Cty OCE 9,055,700 (200,000) 8,855,700 61006 Recycling Programs-Cty Eqpt 2,075 200,000 202,075 TOTAL ADJUSTMENTS (240,302) Exhibit A Page XX HOUSING FUND PART M ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REDUCE Submittal REVENUES 460911 Transfer from General Fund 8,259,665 (320,093) 7.939,572 TOTAL ADJUSTMENTS (320,093) EXPENDITURES 46601 Office Of Housing S&W 5,217,144 5,700 5,222,844 1,163,891 9,692 1,173,583 46602 Office Of Housing OCE 340,485 (335.485) 5,000 91161 Prov-Compensation Adj-Hsng TOTAL ADJUSTMENTS (320,093) Exhibit A Page XXI PONC FUND PART O ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REDUCE Submittal REVENUES 460101 Interest Earned 0 1,000,000 1,000,000 460910 Fund Bal From Prev Year 0 6,632,000 6,632,000 460911 Transfer from General Fund 0 10,908,000 10,908,000 TOTAL ADJUSTMENTS 18,540,000 EXPENDITURES 12931 PONC Fund SSW 0 89,336 89,336 12932 PONC Fund OCE 0 18,450,664 18,450,664 TOTAL ADJUSTMENTS 18,540,000 Exhibit A Page XXII PONC MAINTENANCE FUND PART P ADJUSTMENTS REVISED FY2026-27 ADD FY2026-27 ACCOUNT NO. DESCRIPTION Submittal REDUCE Submittal REVENUES 460101 Interest Earned 0 135,000 135,000 460910 Fund Bal From Prev Year 0 806,500 806,500 460911 Transfer from General Fund 0 1,363,500 1,363,500 TOTAL ADJUSTMENTS 2,305,000 EXPENDITURES 12935 PONC Maint 0 1,805,000 1,805,000 80162 Trans to Cap Proj Fund - PONC Maint 0 500,000 500,000 TOTAL ADJUSTMENTS 2,305,000 COUNTY OF HAWAVI ORDINANCE NO. STATE OF HAWAVI Bill No. 135 Draft 2 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 Hawaii in compliance with subsection 10-3(a), Hawaii 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. SUMMARY OF REVENUES AND APPROPRIATIONS BY FUNDS STVACATION CEME- BIKE- BEAUTIFI- VEHICLE SOLID GOLF GEORELOC GEO PONC GENERAL HIGHWAY GET SEWER RENTAL ENF TERY WAY CATION DISPOSAL WASTE COURSE &COMM BEN HOUSING ASSET PONC MAINT REVENUES FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND TOTAL TAXES Real Property Taxes 545,400,000 545,400,000 Fuel Tax 21,965, 784 21, 965, 784 Public Service Company Tax 10,500,000 10,500,000 Public Utility Franchise Tax 13,200,000 13,200,000 GET Surcharge 70,000,000 70,000,000 HC TAT 30, 036, 000 30, 036, 000 TOTALTAXES 585,936,000 35,165,784 70,000,000 691,101,784 LICENSES AND PERMITS Street Use 13,400,000 13,400,000 Business Licenses & Permits 6,128,029 1,347,302 50,000 212,500 2,600,000 1,000,000 50,000 11,387,831 Non -Bus Licenses & Permits 6,486,139 6,486,139 TOTAL LICENSES & PERMITS 12,614,166 13,400,000 1,347,302 50,000 212,500 2,600,000 1,000,000 5Q000 31,273,970 REVENUES FROM USE OF MONEY AND PROPERTY Interest 13, 539, 000 31,865 100,000 1,000,000 135000 14, 805, 865 Rents & Concessions 166,100 12,405 2,318,496 2,497,001 TOTAL REVENUES FROM USE OF MONEY AND PROPERTY 13,705,100 12,405 2,350,361 100,000 1,000,000 135,000 17,302,866 INTER -GOVERN REVENUES State Grants 41,246,588 2,240,000 1,005,435 44,492,023 Federal Grants 17,412,045 40,261,048 57.673,093 TOTAL INTER -GOVERN REV 58,658.633 2,240, 000 1,0 55,435 40,261,048 102,165,116 CHARGES FOR CURRENT SERV General Government 5,530,466 510,000 13,546 6,054,012 Public Safety 134,000 134,000 Highways & Streets 4,000 4,000 Sanitation 16, 347,678 16,488,235 32, 835, 913 Parks & Recreation 2,409,110 982,250 3,391,360 Others 20,885 20,885 TOTAL CHRGS CURRENT SERV 8,077,576 510,000 16,347,678 13,546 16,488,235 982,250 20,885 _ 42,440,170 ST VACATION CEME- BIKE- BEAUTIFI- VEHICLE SOLID GOLF GEO RELOC GEO PONC GENERAL HIGHWAY GET SEWER RENTAL ENF TERY WAY CATION DISPOSAL WASTE COURSE &COMM BEN HOUSING ASSET PONC MAINT REVENUES FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND TOTAL OTHER REVENUES Miscellaneous 6,592,988 160,940 322,501 10,000 10,000 50,000 42,167 7,188,596 Contributions and Transfers From Other Funds 3,858,869 32,189,274 1,172,172 7,939,572 10,908,000 1,363,500 57,431,387 Departmental Charges 380,656 2,269,024 2,649,680 TOTAL OTHER REVENUES 6,592,988 541,596 4,181,370 10,000 10,000 50,000 32,189.274 1,172,172 10,250,763 10,908,000 1,363,500 67,269,663 TOTAL REVENUES 685,584,465 51,857,380 70,000,000 20,529,048 1,357,302 10,000 50,000 212,500 2,675,951 49,682,944 2,154,422 1,000,000 52,883,057 150,000 11,908,000 1,498,500 951,553,569 FUND BALANCE FROM PREV YR 45,326,551 10,444,324 9,524,886 159,000 2,025,957 6,679,731 136,661 550,828 6,632,DD0 806,500 82,286,438 AMOUNT AVAILABLE FOR APPRN 730,911,016 62,301,704 70,OOO,O00 30,053,934 1,357,302 10,000 209,000 212,500 4,701,908 56,362,675 2,291,083 1,O00,000 53,433,885 150,000 18,540,000 2,305,000 1,033,840,007 LESS: INTER -FUND TRANSFERS 3, 858,869 32,189,274 1,172,172 71939,572 10,908,000 1,363,500 57,431,387 NET REVENUES 730,911,016 62,301,704 70,000,000 26,195,065 1,357,302 10,000 209,000 212,500 4,701,908 24,173,401 1,118,911 1,000,000 45,494,313 150,000 7,632,000 941,500 976,408,620 ST VACATION CEME- BIKE- BEAUTIFI- VEHICLE SOLID GOLF GEORELOC GEO PONC FUNCTIONS, DEPARTMENTS GENERAL HIGHWAY GET SEWER RENTAL EN TERY WAY CATION DISPOSAL WASTE COURSE & COMM BEN HOUSING ASSET PONC MAINT PROGRAMS &ACTIVITIES FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND TOTAL GENERAL GOVERNMENT COUNTY COUNCIL: Council Seances 5,968,841 5,968,841 H SAC/NACO 55,000 55,000 EXECUTIVE: Mayor Administration 2,561,234 2,561,234 AUDITING: County Auditor 670,726 670,726 External Audit 555.500 555,500 ELECTIONS: County Clerk 1,465,922 1,465,922 FINANCE: Department of Finance: Fin Internal Control &TAT 307,859 307,859 Finance Admin & Budget 1,377,526 1,377,526 Accounts 4,641,524 4,641.524 Purchasing 812.920 812,920 Treasury 703,454 703,454 Real Property'Tax 5,468,664 5,468,664 Veh Reg & Lic 5,898,387 5,898,387 Risk Management 13%698 139,698 Property Management 3,553,329 18,540,000 1,805,000 23,898,329 INFORMATION TECHNOLOGY: Information Tech 10,106,435 10,106,435 LAW: Corporation Counsel 6,090,773 6.090,773 PLANNING AND ZONING: Planning Department 5,634,915 617,709 6,252,624 Geothermal 1,000,000 1,000,000 Geothermal Asset 150,000 150,000 PERSONNEL ADMINISTRATION: Human Resources 4,764,073 4,764,073 RESEARCH AND INVESTIGATION: Research and Development 5,035,891 5,035.891 OSCER 921,814 921,814 PUBLIC WORKS: Administration: Pudic Works Admin Division 2,606,491 2,606,491 Engineering Division 1,425,442 4,586,911 6,012,353 Automotive Division 6,134,827 6,134,827 Building Division: Building Design and Engr 1,837,454 1,837,454 Building Repairs & Maint 9,849,940 9,849,940 General Services 3,483,128 3,483,128 TOTAL GENERAL GOVERNMENT - STAFF AGENCIES 92,071,767 4,586,911 617,709 1,000,000 150,000 18,540,000 1,805,000 118,771,387 FUNCTIONS, DEPARTMENTS GENERAL HIGHWAY GET PROGRAMS & ACTIVITIES FUND FUND FUND PUBLIC SAFETY POLICE PROTECTION: Commission & Headquarters 4,557,647 Administration, CIU, CID 31,006,813 564,780 South Hilo 12,821,763 1,126,479 North Hilo 12,320 Hamakua 4,519,054 Waimea 5.064,232 Kohala 2,392,424 Kona 15,594,275 1.098,987 Ka'u 4.873,544 Puna 8.995,617 HIPAL 76,009 Grants 7,387,050 Miscellaneous 1,376,568 FIRE PROTECTION: Fire Operations 40,588,264 Fire Prevention 1,237,738 Fire Auxilliary Services 6,328,574 Fire Training 1,169,506 Fire Volunteer 417,269 Fire Grants/Misc 1.545,532 EMS 30,004,949 Ocean Safety 6,719,053 PROTECTION INSPECTION: Public Works Department: Construction Inspection 116,343 1,687,700 Building Inspection 5,346,828 OTHER PROTECTION: Animal Control 4,463,200 Civil Defense 6,289,970 Liquor Control Department 2,683,338 Flood Control 330,000 Traffic Services 11,791,854 Prosecuting Attorney TOTAL PUBLIC SAFETY _16,070,89_5_ 221,988.775 16,269,800 ST VACATION CEME- BIKE- BEAUTIFI- VEHICLE SOLID GOLF GEO RELOC GEO PONC SEWER RENTAL EN TERY WAY CATION DISPOSAL WASTE COURSE &COMM BEN HOUSING ASSET PONC MAINT FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND TOTAL 4,557,647 31,571,593 13,948,242 12,320 4,519,054 5,064,232 2,392,424 16,693,262 4,873,544 8,995,617 76,009 7,387.050 1,376,568 40,588.264 1,237,738 6,328,574 1,169,506 417,269 1,545,532 30,004,949 6,719,053 1,804,043 5,346,828 4,463,200 6,289,970 2,683,338 330,000 11,791,854 16,070,895 38,258,575 ST VACATION CEME- BIKE- BEAUTIFI- VEHICLE SOLID GOLF GEO RELOC GEO PONC FUNCTIONS, DEPARTMENTS GENERAL HIGHWAY GET SEWER RENTAL EN TERY WAY CATION DISPOSAL WASTE COURSE & COMM BEN HOUSING ASSET PONC MAINT PROGRAMS&ACTIVITIES FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND TOTAL HIGHWAYS ROADWAY MAINTENANCE: Public Works Department: Administration 4,411,672 4,411,672 South Hilo Road District 4,053,792 4,053,792 N Hilo & Hamakua Road District 1,641,201 1,641,201 N&S Kohala Road District 1,974,040 1,974,040 N&S Kona Road District 2,232,120 2,232,120 Ka'u Road District 901,032 901,032 Puna Road District 2,417.642 2,417,642 Roadside Maintenance 7,034,918 7,034,918 Roads in Limbo 400,000 400,000 Priv, NonDed & NonSur Rds 500,000 500,000 Beautification 158,935 158,935 Bikeway 209,000 209,000 PUBLIC TRANSPORTATION: Mayor's Office: Mass Transportation Agency 3,256,875 50,323,952 53,580.827 TOTAL HIGHWAYS 3,756,875 25,066,417 50,323,952 209,000 158,935 _ 79,515,179 SANITATION &WASTE REMOVAL ENVIRONTMENTAL MANAGEMENT Environmental Mgt Administration 2,259,438 2,259,438 SEWER & SEWAGE DISPOSAL: Environmental Mgt Department: Wastewater System 22,280,352 22,280.352 VEHICLE & PARTS DISPOSAL: Environmental Mgt Department: Vehicle Disposal 3,825,166 3,825,166 WASTE DISPOSAL: Environmental Mgt Department: Landfills 50,667,326 50.667.326 TOTAL SANITATION AND WASTE REMOVAL 2,259,438 22,280,352 3,825,166 50,667,326 79,032,282 FUNCTIONS, DEPARTMENTS PROGRAMS & ACTIVITIES GENERAL HIGHWAY FUND FUND ST VACATION CEME- GET SEWER RENTAL EN TERY FUND FUND FUND FUND HEALTH, WELFARE & EDUC HEALTH: County Physicians 201,600 WELFARE: Office of Aging 3,844,258 Homelessness 9,000,000 Elderly Activities 4,176,106 Nonproft Grants 2,515,000 Housing CEMETERIES: Alae Cemetery 239,220 Veterans Cemetery 322,239 Alae Cemetery Improvements 10,000 Rural Cemeteries 1,600 EDUCATION: Coop Educ Program (HCC) 52,650 TOTAL HEALTH, WELFARE AND EDUCATION 20,352,673 10,000 CULTURE -RECREATION COMMUNITY MUSIC. Parks & Recreation: Hawaii County Band 321,894 West Hawaii Band 51,922 ORGANIZED RECREATION: Parks & Recreation: Administration 4,196,973 Parks Maintenance 26.189,990 Recreation 4,004,438 Summer Fun/Intercession 593,052 Hoolulu Park Complex 1,424,118 Aquatics 3,341,647 Culture and Education 463,998 EAD Adm/Rec 1,391,037 Panaewa Zoo 1,333,549 Golf Course Beautification TOTAL CULTURE -RECREATION 43,312,618 DEBT SERVICE INTEREST ON BONDS: County Bonds 30,939,633 2,400.000 GEN SERIAL BOND MATURITIES: Maturities County Bonds 43,811,194 6,500,000 TOTAL DEBT SERVICE 74,750.827 8.900.000 BIKE- BEAUTIFI- VEHICLE SOLID GOLF GEO RELOC GEO WAY CATION DISPOSAL WASTE COURSE & COMM BEN HOUSING ASSET FUND FUND FUND FUND FUND FUND FUND FUND 53,565 60,000 484.000 1,724,775 1,724,775 50,506,198 50,506.198 PONC PONC MAINT FUND FUND TOTAL 201,600 3,844,258 9,000,000 4,176,106 2,515,000 50,506,198 239,220 322,239 10,000 1,600 52,650 70,868,871 321,894 51,922 4,1%,973 26,189,990 4,004,438 593,052 1,424,118 3,341,647 463,998 1,391,037 1,333,549 1,724,775 _ 53,565 45,090,958 33,399,633 50,735,194 84,134.827 FUNCTIONS, DEPARTMENTS PROGRAMS & ACTIVITIES PENSION PMNTS & RETIREMENT SYSTEM CONTRIBUTIONS County Pension County Pension -Bonus County Pension -Post Retirement Retirement System Contribution - Employer's Share. ERS Pension Accum Fund FICA -Employer's Share TOTAL PENSION PAYMENTS & RETIREMENT SYSTEM CONTRIB HEALTH FUND Employee Health Plans TOTAL HEALTH FUND MISCELLANEOUS WORKER'S COMPENSATION: Worker's Compensation LIN EM PLOYM ENT COMPENSATION Unemployment Compensation CONTRIBUTIONS&TRANSFERS TOOTH ER FUNDS: Capital Projects Solid Waste Golf Course Housing Fund Sewer Fund Self Insurance Fund Pub Acc/Open Sp Pres Fund Pub Acc/Open Sp Pres Maint Fund Budget Stabilization Fund OTHER MISCELLANEOUS'. Vacation Pay Sundry Refund Provision for Comp Adj Provision for Reallocations Provision for Energy & Fuel Provision for Training Replacement Fund Reserve Misc Ins Claims and Judgments Public Safety Disaster/Emergency Housing Grants TOTAL MISCELLANEOUS LESS: I NTER-FUND TRANSFERS NET APPROPRIATIONS ST VACATION CEME- GENERAL HIGHWAY GET SEWER RENTAL EN TERY FUND FUND FUND FUND FUND FUND 25,000 10,000 10,000 73,000,000 4,794,000 475,000 1,748,600 134,192 9,700,000 1,528,000 155,000 557,400 52,950 82,745,000 6,322,000 630,000 2,306,000 187,142 BIKE- BEAUTIFI- VEHICLE SOLID GOLF GEO RELOC GEO WAY CATION DISPOSAL WASTE COURSE &COMMBEN HOUSING ASSET FUND FUND FUND FUND FUND FUND FUND FUND 90,300 2,594,100 260,187 1,221,414 28,800 826,900 82,935 389,326 119,100 $421,000 343,122 1,610,740 PONC PONC MAINT FUND FUND TOTAL 25,000 10,000 10,000 84,317,793 13,321,311 -- - _ 97,684,104 70,760,000 2,692,250 175,000 779,300 124,219 60,500 1,337,965 142,000 661,598 76.732,832 70,760.000 2,692,250 175.000 779,300 124.219 60,500 1,337,965 142,000 661.598 76,732,832 5,957,289 850,000 150,000 275,000 450.000 15,000,000 5,500,000 9,697,964 32,189, 274 1,172,172 7,939,572 3,858,869 4,000,000 10,908,000 1,363,500 15,250,000 2,000 787,000 6,000 200,000 225,000 8,252,289 450,000 500,000 30,897,964 32,189,274 1,172,172 7,939,572 3,858,869 4,000,000 10,908,000 1,363,500 15,250,000 1,000,000 50,000 50,000 1,100,000 15,000 15,000 6,500,000 300,000 115,664 10,000 60,000 69,478 5,000 7,060,142 35,000 35,000 2,000,000 2,000,000 808,219 89,326 7,420 27,683 1,142 39,384 5,708 17,694 996,576 4,385,599 407,655 4,793,254 5,925,000 5,925,000 1,000,000 575,000 1,575,000 3,541,148 3,541,148 118,913,043 7,364,326 9,971,048 4,688,282 213,142 936,384 81,186 655,349 500,000 143,322,760 730,911,016 62,301,704 70,000,000 30,053,934 929,070 10,000 209,000 212,500 4,701,908 56,362,675 2,291,083 1,000,000 53,433,885 150,000 18,540,000 2,305,000 1,033,411,775 57,431,387 57,431,387 673,479,629 62,301,704 70.00Q000 30,053,934 929,070 10,000 209,000 212,500 4,701,908 56,362,675 2,291,083 1,000,000 53,433,885 150,000 18,540,000 2,305,000 975,980,388 COMPARATIVE STATEMENT OF MAJOR SOURCES OF REVENUES - ALL FUNDS Estimated_2025-2026 Estimated2026-2027_ Increase (Decrease)_ Source Amount % Total Amount % Total Amount % Taxes Licenses and Permits Revenue from Use of Money & Property Intergovernmental Revenues Charges for Services Other Revenues Fund Balance, Previous Year Sub -Total Less: Inter -Fund Transfers Sewer Fund Solid Waste Fund Golf Course Fund Housing Fund Public Access/Open Space Fund (PONC) PONC Maintenance Fund Total Inter -Fund Transfers Net Revenues 673,019,994 67.2% 29,198324 2.9% 15.435,949 1.5% 103,140,683 10.3% 41.704.428 4.2% 58.853.804 5.9% 80,632.328 8.0% 691,101,784 66.8% 18,081,790 2.7% 31,273,970 3.0% 2,075,646 7.1% 17,302,866 1.7% 1,866,917 12.1% 102,165,116 9.90/0 (975.567) -0.9% 42,440,170 4.1% 735,742 1.8% 67,269,663 6.5% 8,415,859 14.3% 82,286,438 8.0% 1,654110 2.1% 1,001,985,510 100.0% 1,033,840,007 100.0% 31,854,497 3.2% 6,818,284 3,858,869 -2,959,415 32.254.042 32,189, 274 -64, 768 1,239,650 1,172,172 -67,478 8.259.665 7,939,572 -320,093 0 10,908.000 10,908,000 0 1,363,500 1,363,500 48,571,641 57,431,387 8,859,746 953,413.869 976,408, 620 22, 994, 751 2.4% COMPARATIVE STATEMENT OF MAJOR SOURCES OF EXPENDITURES - ALL FUNDS Estimated 2025-2026 Estimated 2026-2027 Increase (Decrease) Category Amount % Total Amount % Total Amount % General Government Public Safety Highways Health, Education and Welfare Culture and Recreation Sanitation and Waste Removal Debt Service Pension & Retirement Health Fund Miscellaneous Sub -Total Less: Inter -Fund Transfers General Fund Total Inter -Fund Transfers Net Expenditures 94.471,130 9.4% 118,771,387 11.5% 24,300,257 25.7% 214,835,125 21.4% 238,258,575 23.1% 23,423,450 10.9% 90,788,105 9.1% 79,515,179 7.7% (ll5272,926) -12.4% 75,218,153 7.5% 70,868,871 6.9% (4349,282) -5.8% 44,247,200 4.4% 45,090,958 4.4% 843,758 1.9% 76,594,309 7.6% 79,032,282 7.6% 2,437,973 3.2% 72.225,517 7.2% 84,134,827 8.1% 11,909,310 16.5% 96.676.045 9.7% 97,684,104 9.4% 1,008,059 1.0% 74,882.726 7.5% 76,732,832 7.4% 1,850,106 2.5% 162,047,200 16.2% 143,322,760 13.9% (18,724,440) -11.6% 1.001,985.510 100.0% 1,033,411,775 100.0% 31,426,265 3.1% 48.571.641 57,431,387 8,859,746 48,571,641 57,431,387 8,859,746 953,413,869 975,980,388 22,566,519 2.4% SECTION 3. Position Changes. Position changes included in the operating budget are: New Positions: Parks & Recreation 1 new position — Park Facilities Refuse Collector - Parks Maintenance Information Technology 1 new position — Information Systems Analyst V - Applications Change in Time Element and Status: Fire Position # 00-03886 — Water Safety Officer I (Temporary) - Ocean Safety (5/12T) (From temporary 5/12-time to permanent full-time) Position # 00-03887 — Water Safety Officer I (Temporary) (5/12T) (From temporary 5/12-time to permanent full-time) 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 HAWAII Year2026-27 Revenues FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 410110 Real Property Taxes 504,882,466.53 529,300,000 541,900,000 541,900,000 541,900,000 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 511,320,962.98 534,800,000 545,400,000 545,400,000 545,400,000 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 562,443,172.06 573,420,000 585,936,000 585,936,000 585,936,000 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 90,568 90,568 90,568 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 6,486,139 6,596,039 6,686,339 **** Licenses & Permits 12,216,341.14 11,679,876 12,614,168 12,793,632 12,950,768 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 430114 Ret 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 2,811,148 2,700,000 2,700,000 430137 Natl 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 6,005,284 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 E s t i m a t e d COUNTY OF HAWAI'I Revenues Year2026-27 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/Witness Assist 399,033.00 455,559 444,221 453,961 465,321 ... State Grants 30,309,490.81 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 0 0 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 1,083,389 430819 Traffic Safety Trng 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 9,360.92 114,000 114,000 114,000 114,000 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 0 2,850,000 0 1010 General Fund Page 3 E s t i m a t e d COUNTY OF HAWAYI 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 Mana 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 FTA 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 58,658,633 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 2,258,438 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 80,000 190,000 190,000 190,000 1010 General Fund Page 4 Estimated COUNTY OF HAWA!'1 Year2026-27 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 5,530,466 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 Aunty Sally's Luau Hale 26,180.00 36,000 36,000 36,000 36,000 440723 P&R Rent Incl 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 1,517,543.84 2,338,400 2,409,110 2,409,110 2,409,210 **** Charges for Services 5,730,814.41 8,202,068 8,077,576 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 Atty Forfeits -State 5,323.50 200,000 40,000 40,000 40,000 450123 Pros Atty 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 2010 General Fund Page 5 E s t i m a t e d COUNTY OF HAWAI'I Revenues Year2026-27 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 Land 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 50,000 50,000 460700 Contributions from Private Sources 50,000.00 5,000 1,000 1,000 1,000 460701 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 12,500 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 0.00 100,000 100,000 100,000 100,000 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 1,120,900 1,108,400 1,108,400 460900 Reimb Corp Couuns S&W-Dws 116,125.19 139,000 139,000 139,000 139,000 460902 Reimburse FICAIHFIEtc. - Liquor Con 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 45,276,551 39,334,570 68,383,163 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 49,017,739 41,412,546 70,466,895 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 & Misc 1,294,788.08 345,100 415,100 415,100 415,100 **** Miscellaneous Revenue 35,698,729.31 63,149,611 64,308,839 56,691,146 85,745,495 General Fund 694,484,714.85 716,387,306 730,93.1,016 728,859,911 752,205,397 1020 General Fund Page 6 Estimated County of Hawaii Year202627 Expenditures FY 2024r25 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 4,040,891 4,201,707 4,368,955 10102 Clerk -Council Svc OCE 416,937.77 621,130 692,130 631,130 631,630 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 6,023,841 6,107,657 6,275,405 +++ Dept 101 Legislative 3,%4,267.04 , 5,705,572 6,023,841 6,107,657 6,275,405 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 4,800 10731 2020 Mail -In Election Cost 49,369.66 0 0 0 0 Elections 1,125,460.75 969,487 1,485,922 1,024,095 2,120,283 +++ 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 50,610 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 1,226,226 1,151,687 1,162,852 +++ Dept 108 County Auditor 728,889.40 1,045,720 1,226,226 1,151,687 1,162,852 11101 Office Of Management S&W 2,186,981.27 1,981,844 2,160,207 2,402,344 2,460,736 11102 Office Of Management OCE 167,530.60 323,230 325,230 324,230 324,230 imo 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 M47 Game Management Advisory Comm 330.29 4,172 4,172 4,172 4,172 M48 Cost of Government Commission 0.00 0 1,500 1,500 750 LU74 Hoowaiwai Fin Empowerment - Private 4,182.39 0 0 0 0 11178 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 2,561,234 2,802,371 2,860,013 +++ Dept 111 Executive 2,498,426.06 2,369,371 2,561,234 2,802,371 2,860,013 11801 Information Tech S&W 2,343,846.04 3,138,808 3,240,401 3,295,616 3,420,095 11802 Information Tech OCE 2,455,764.04 4,727,022 4,698,034 4,697,034 4,697,034 11810 Information Tech Eqpt 2,223,797.34 2,168,000 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 10,106,435 10,110,650 10,235,129 +++ Dept 118 Information Tech 7,027,887.14 10,033,830 10,106,435 10,110,650 10,235,129 12001 Fin Internal Control & TAT, S&W 270,009.28 279,624 300,409 311,332 320,952 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 274,356.05 287,074 307,859 318,782 328,402 12101 Fin Admin & Budget S&W 845,024.97 982,128 1,081,256 1,118,577 1,153,624 12102 Fin Admin & Budget OCE 33,432.06 44,370 45,770 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 1,377,526 1,413,447 1,448,494 12201 Accounts S&W 862,198.82 1,113,300 1,177,721 1,211,834 1,246,296 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 3,081,59L08 4,577,103 4,641,524 4,739,953 4,838,839 12301 Purchasing S&W 370,587.21 547,964 600,449 621,044 642,986 12302 Purchasing OCE 118,946.90 122,200 134,100 134,100 134,100 12306 Purchasing Eqpt 1,581.65 5,250 5,000 5,000 5,000 12325 Advertising 411.69 1,000 1,000 1,000 1,000 12332 Storeroom 95.257.60 158,000 72,371 72,371 72,371 1010 General Fund Page 7 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 M920 833,515 855,457 12401 Treasury - S&W 386,474.43 397,808 427,085 440,114 454,189 12402 Treasury - OCE 32,501.41 273,385 275,369 275,369 275,369 12406 Treasury - Equip 0.00 1,000 1,000 1,000 1,000 Treasury 418,975.84 672,193 703,454 716,483 730,558 12501 Real Property Tax-S&W 2,702,811.96 3,388,301 3,611,398 3,788,870 3,951,423 12502 Real Property Tax-OCE 960,617.12 1,239,500 1,237,096 1,237,096 1,237,096 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 5,468,664 5,646,136 5,808,689 12701 Veh Reg & Lic Admin S&W 234,456.52 262,684 287,929 296,323 308,249 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 1,097,162 1,152,376 1,202,560 12712 Vehicle Registration OCE 760,554.48 880,025 859,589 859,589 859,589 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 1,627,368 1,699,168 1,772,428 12722 Driver License OCE 458,894.35 433,181 489,645 489,645 489,645 12726 Driver License Eqpt 12,796.54 18,944 10,150 10,150 10,150 12731 PMVI Prg S&W 324,950.30 549,965 599,443 614,362 639,538 12732 PMVI Prg OCE 26,570.09 118,512 118,989 118,989 118,989 12736 PMVI Pgm Eqpt 1,481.57 2,134 2,134 2,134 2,134 12741 Comm Driv Lic Prog S&W 198,442.92 486,366 571,336 589,246 614,336 12742 Comm Driv Lic Prog OCE 23,190.30 97,299 97,299 97,299 97,299 12746 Comm Driv Lic Prog Eqpt 0.00 400 400 400 400 Veh Reg & Lic 4,341,608.33 5,559,442 5,898,387 6,066,624 6,252,260 12801 Risk Management S&W 127,086.27 129,556 138,673 141,562 144,538 12802 Risk Management OCE 0.00 925 925 925 925 12810 Risk Management Eqpt 0.00 100 100 100 100 Risk Management 127,086.27 130,581 139,698 142,587 145,563 12901 Property Mgmt S&W 277.590.76 415,188 372,248 386,009 403,601 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 3,553,329 3,563,290 3,580,88E +++ Dept 121 Finance 16,894,021.57 22,204,598 22,903,361 23,440,817 23,989,144 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 1,433,605 1,332,605 1,332,605 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 920.08 9,270 9,270 9,270 9,270 Corporation Counsel 4,179,789.61 5,771,884 6,090,773 6,156,843 6,330,595 +++ Dept 131 Law 4,179,789.61 5,771,884 6,090,773 6,156,843 6,330,595 14101 Planning S&W 4,030,524.29 4,170,330 4,466,400 4,629,389 4,813,297 14102 Planning OCE 311,305.49 683,868 684,890 683,890 683,890 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 5,634,915 5,746,904 5,930,812 +++ Dept 141 Planning 4,853,699.77 5,593,573 5,634,915 5,746,904 5,930,812 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 81,304.28 545,035 205,095 204,095 204,095 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 E s t i m a t e d County of Hawail Expenditures Year2026-27 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 4,623,220 4,78%605 4jW7,d02 15202 Health & Safety OCE 68,922.80 95,793 96,853 96,853 96,853 15206 Health & Safety Eqpt 0.00 110,000 0 0 0 15215 Employee Assistance Prog 42,000.00 44,000 44,000 44,000 44,000 Health & Safety 110,M80 249,793 140,853 140,853 140,853 ... Dept 151 Human Resources 2,712,771.62 4,752,204 4,764,073 4,924,458 5,108,255 16101 Research & Dev S&W 1,574,440.92 1,686,758 1,674,403 1,789,824 1,864,392 16102 Research & Dev OCE 399,423.93 372,214 786,985 781,985 781,985 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 3,297,038 3,277,459 3,352,027 16298 HI Cty Resource Center 14,782.04 201,112 39,858 39,858 39,858 Research and Development 14,782.04 201,312 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 2,198,995 1,698,995 1,698,995 1,698,995 ... Dept 161 Research and Development 4,432,308.45 5,106,729 5,035,891 5,016,312 5,090,880 16701 OSCER S&W 334,019.04 611,036 660,524 677,113 677,150 16702 OSCER OCE 21,606.34 244,065 254,620 248,620 248,620 16706 OSCER Equipment 9,478.96 10,960 6,670 6,700 6,700 OSCER 365,104.34 866,061 921,814 932,433 932,470 ... Dept 167 OSCER 365,104.34 866,061 921,814 932,433 932,470 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 8,468,933 8,468,933 8,468,933 17180 Building R&M Equip 16,396.52 265,000 146,409 146,409 146,409 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 48,781.24 150,000 50 50 50 Building Division 11,607A%.70 15,057,924 15,170,522 15,338,088 15,516,191 ... Dept 171 Maintenance Division 11,607,455.70 15,057,924 15,170,522 15,338,088 15,516,191 17301 Public Works Admin S&W 1,489,742.67 1,622,216 1,988,701 1,948,457 2,018,955 17302 Public Works Admin OCE 231,005.36 314,930 320,782 317,980 317,980 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 Dhdslon 1,987,941.27 2,145,171 2,606,491 2,563,445 _ 2,633,943 ... Dept 173 Public Works Admin 1,987,941.27 2,145,171 2,606,491 2,563,445 2,633,943 1010 General Fund Page 9 E s t i m a t e d County of Hawaii Expenditures Year2026-27 FY 2024-25 FY 20255-26 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 2,268,601 2,296,453 2,388,445 18152 Automotive Division OCE 721,005.25 678,877 679,672 679,672 679,672 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 6,134,827 5,992,679 6,084,671 ... Dept 181 Automotive Division 4,918,152.24 5,730,148 6,134,827 5,992,679 6,084,671 18301 Engineering Division S&W 621,630.62 802,180 842,545 919,242 954,028 18302 Engineering Division OCE 395,588.80 93,397 580,197 130,197 130,197 18306 Engineering Division Equip 2,822.80 40,600 2,100 2,100 2,100 18312 Bicycle and Pedestrian Safety Educa 0.00 1,000 500 0 0 18323 F 1 R M Updates 0.00 100 100 100 100 Engineering Division 1,020,042.22 937,277 1,425,442 1,051,639 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 4,909,41.1 20202 Police Hdqtrs. - OCE 4,049.59 4,050 4,050 4,050 4,050 Police Headquarters 2,672,49&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 12,766,689 12,428,189 12,428,186 20320 Police Adm Div -Equip 1,048,043.31 1,083,000 1,225,500 628,000 628,000 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 25,010,794 24,657,492 25,190,937 20501 Criminal Intell Unit S&W 1,356,180.07 1,342,508 1,529,619 1,605,427 1,685,026 20502 Criminal Inteli Unit OCE 7,833.00 7,850 7,850 7,850 7,850 Criminal intell 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 11,737,355 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 22,320 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 99,534 99,534 99,534 Hamakua Police 4,763,564.65 4,163,895 4,519,054 4,728,009 4,947,421 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 49,382 49,382 49,382 Waimea Police 5,590,543.78 4,505,007 5,064,232 5,301,720 5,551,081 21101 Kohala Police-S&W 2,420,039.29 2,084,341 2,311,479 2,421,801 2,537,639 21102 Kohaia Police-OCE 62,346.27 80,680 80,945 80,945 80,945 Kohala Police 2,482,385.56 2,165,021 2,392,424 2,502,746 2,618,584 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 1,454,391 1,454,391 1,454,391 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 Kota Police 15,138,848.19 14,249,913 15,594,275 16,254,412 16,947,555 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 121,090.91 154,260 154,790 154,790 154,790 KWu Police 3,971,390.40 4,374,150 4,873,544 5,100,404 5,338,606 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 178,687.64 179,855 181,445 181,445 181,445 Puna Police 9,898,814.70 8,279,072 8,995,617 9,406,105 9,837,118 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 Base E s t i m a t e d Expenditures Account Description FY 2024-25 Actual FY 2025-26 Budget FY 2026-27 Estimate FY 2027-28 Estimate County of Hawaii Year2026-27 FY 2028-29 Estimate 21561 H I P A L S&W 52,803.30 57,213 59,509 62,269 65,167 21562 H I P A 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 Misc Police 1,474,933.54 1,489,889 1,452,577 1,455,337 1,458,235 21615 HCPD Roadblock Program 290,359.68 495,000 532,839 532,839 532,839 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 503,49L79 834,000 864,620 864,620 SK620 ... Dept 201 Police � � � 93,798,889.49 90,817,624 98,677,316 101,207,386 104,787,755 62101 Fire Operations S&W 35,277,236.67 34,967,574 27,314,803 27,414,278 27,461,125 62102 Fire Operations OCE 2,287,300.54 2,092,011 1,762,294 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 62M 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 40,588,264 40,649,898 41,029,007 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 1,743,655 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 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 6,328,574 5,39%783 5,459,857 62401 Fire Training S&W 811,507.84 930,881 936,644 939,452 939,701 62402 Fire Training OCE 186,870.81 236,060 210,362 230,362 226,312 62406 Fire Training Equipment 187,567.91 2,500 22,500 2,500 2,500 Fire Training 1,185,946.56 1,169,441 1,169,506 1,172,314 2,168,513 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 664,530.90 417,316 417,269 417,269 417,269 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 & Emer 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 21,818,678 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 30,004,949 30,035,799 30,080,541 62801 Ocean Safety S&W 3,242,706.80 3,903,244 4,029,890 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 21,792.55 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,VG,223 6,719,053 6,585,892 6,587,779 ... Dept 221 Fire 71,031,500.05 76,853,168 88,010,885 86,900,182 86,824,145 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 91,168.25 109,872 316,343 116,340 120,323 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 655,213.27 554,062 669,494 669,494 669,494 23206 Bldg Inspctn Equip 305,353.85 307,030 307,030 307,030 307,030 Building Inspection 4,M,133.63 4,799,324 5,346,828 5,487,960 5,674,896 ... Dept 231 Protective Inspection 4,304,301.88 4,909,196 5,463,171 5,604,300 5,795,219 23302 Flood Control OCE 314,914.00 330,000 330,000 330,000 330,000 Flood Control 314,11IM00 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 1,262,783 1,261,783 1,261,783 23906 Animal Control Equip 0.00 257,000 71,000 71,000 71,000 23910 Animal Control Private Contribution 0.00 5,000 2,500 2,500 2,500 Animal Control 3,474,457.31 4,519,645 4,463,200 4,577,415 4,697,238 ... Dept 239 Animal Control 3,474,457.31 4,519,645 4,463,200 4,577,415 4,697,238 1010 General Fund Page 12 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 Agc S&W 970,929.64 1,089.308 1,179,308 1,237,436 1,289,804 24102 Civil Defense Agc OCE 851,715.74 1,473,318 4,003,848 4,015,671 4,034,029 24106 Civil Defense Agc 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 6,289,970 6,364,921 6,435,647 ... Dept 241 Civil Defense 2,720,978.92 3,698,440 6,289,970 6,364,921 6,435,647 25101 Liquor Control S&W 1,143,118.65 1,324,862 1,424,208 1,481,688 1,548,524 25102 Liquor Control-OCE 902,764.12 1,109,350 1,113,630 1,113,630 1,113,630 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 2,683,338 2,740,818 2,807,654 ... Dept 251 Liquor Control 2,508,202.86 2,583,462 2,683,338 2,740,818 2,807,654 27101 Prosecuting Atty S&W 6,352,716.56 8,022,365 8,607,562 8,770,407 8,946,017 27102 Prosecuting Atty OCE 509,018.44 597,649 605,009 604,009 604,009 27109 Prosecuting Atty Equip 281,576.91 100 176,100 100 100 27113 Kona Pros Atty S&W 2,502,944.19. 3,258,030 3.493,634 3,550,264 3,597,456 27114 Kona Pros Atty OCE 174,745.70 188,506 192,216 192,216 192,216 27118 Kona Pros Atty Equip 34,000.00 100 250,100 100 100 27120 Comm On Status Of Women 9,752.46 10,000 10,000 10,000 10,000 27125 Career Crmnl Pros Prog 402,010.44 550,000 550,000 558,650 569,208 27128 Aid To Victims 223,136.65 455,559 444,221 453,961 465,321 27144 Pros Atty Forfeits -State 21,684.73 200,000 40,000 40,000 40,000 27147 Pros Atty Forfeits -Fed 0.00 50,000 20,000 20,000 20,000 27154 Violence Against Women 57,810.00 179,328 188,825 188,825 188,825 27156 Victims Of Crime Act 290,654.79 709,048 628,228 457,090 457,090 27169 Justice Assistance Grant 0.00 150,000 90,000 0 90,000 27178 Traffic Safety Trng Project 89,840.31 175,000 200,000 200,000 200,000 27195 BI Juv Intake & Assmt Ctr-BIJIAC 184,764.97 200,000 200,000 200,000 200,000 Prosecuting Attorney 11,134,656.15 14,745,685 15,695,895 15,245,622 15,580,342 27202 Substance Abuse Prev Coord 49,839.00 1-10,000 60,000 60,000 60,000 27205 USSS Electronic Crimes Tsk Fce 2,083.57 15,000 15,000 15,000 15,000 27213 NICS Act Record Imp Pgm-Prosc 49,945.61 0 0 0 0 27214 National Criminal History Imp. Prog 30,831.12 200,000 250.000 200,000 200,000 27215 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 16,070,895 15,570,622 15,905,342 30182 Priv, NonDed & NonSur Rds 0.00 250,000 500,000 250,000 250,000 Highway Maintenac , 0.00 250,000 500,000 250,000 250,000 ... Dept 302 Highway & Streets 0.00 ' 250,000 500,000 250,000 250,000 31145 Taxicab Investigation 6,345.55J 20,000 20,000 20,000 20,000 31152 Rural Transit Assist Pgm 14,019.74 28,875 28,875 28,875 28,875 31194 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 31202 Fed Transit Admin FY 22-23 151,080.92 0 0 0 0 31212 FTA Section 5311 - FY 24-25 (Formul 7,688.97 0 0 0 0 31215 FTA Sec 5339 Formula Bus and Bus Fa 0.00 1,760,000 0 0 0 31216 FTA Sec 5339 Formula FY22 5339(b) B 0.00 2,996,288 0 0 0 31217 FTA Sec 5331 Formula FY26 0.00 1,448,000 0 0 0 31218 FTA Sec 5339 Formula Bus and Bus Fa 0.00 0 1,760,000 1,730,000 1,800,000 31219 FTA Sec 5311 Formula FY 27 0.00 0 1,448,000 1,598,000 1,662,000 Mass Transit 158,769.89 6,204,20 3,208,000 3,328,000 3,462,000 ... Dept 331 Mass Transit 467,135.18 6,253,163 3,256,875 3,376,875 3,510,875 40101 County Physicians S&W 201,199.81 201,600 201.600 201,600 201,600 1010 General Fund Page 13 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 27,453 26,453 26,453 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 2,162,274 2,148,402 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 3M%258 3,840,354 3,872,421 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 3,844,258 3,876,354 3,908,421 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 421U 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 M063 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,OOL64 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 2,515,000 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 2,515,000 2,500,000 2,500,000 +++ Dept 471 Nonprofit Grants -In -Aid 1,790,373.16 2,520,000 2,515,000 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 127,734.16 186,731 187,791 187,816 187,816 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 1,502,665.45 1,609,221 1,665,212 1,720,724 1,778,430 48201 R S V P- S&W 197,048.89 231,988 0 0 0 48202 R S V P- 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 1,021,764 1,026,262 1,026,262 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 1,312,71L95 2,186,926 2,210,783 2,247,613 2,281,238 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 0 300,211 309,136 318,522 +++ Dept 481- Elderly Activities 3,133,341.38 4,101,334 4,176,106 4,277,473 4,378,190 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 Estimated Expenditures Page 14 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 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 56,1W 50301 P&R Adm S&W 2,009,910.10 1,977,588 2,431,291 2,073,741 2,073,741 50302 P&R Adm OCE 1,541,085.80 830,012 833,132 832,132 832,132 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 Goff 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 4,196,973 3,838,423 3,838,423 50501 Parks Maint S&W 8,525,297.46 9,668,624 10,552,333 10,839,840 11,255,936 50502 Parks Maint OCE 8,892,949.47 15,733,028 15,515,147 15,515,147 15,515,147 50511 Parks Maint Equip 520,197.83 878,510 122,510 122,510 122,510 Parks Maintenance 17,938,444 76 26,280,162 26,UM,990 26,477,497 26,893,593 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 899,606.28 866,913 866,838 866,838 866,838 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 Recreatn Div Class/Activ 27,671.98 51,750 51,750 51,750 51,750 Recreation Division 3,609,665.74 3,826,613 4,004,436 4,102,664 4,227,320 50901 Summer/Intersession S&W 205,149.77 224,872 224,872 224,872 224,872 50902 Summer/Intercession OCE 63,570.18 114,180 113,180 113,180 113,180 50925 Summ/lntrssn 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 1,370,011 1,424,118 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 220,805.53 218,470 223,185 223,185 223,185 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 Prog Misc Contrib 7,083.89 25,000 25,000 25,000 25,000 1010 General Fund Estimated Expenditures Page 15 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 2,392,037 2,426,023 2,442,009 52301 Panaewa Zan S&W 766,610.65 883,135 938,764 975,495 1,013,695 52302 Panaewa Zoo OCE 351,685.47 383,020 383,285 383,285 383,285 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 Panaevia. Zoo 2,252,852.59 1,270,155 1,333,549 2,370,280 1,408,480 +++ Dept 500 Parks & Recreation 33,914,450.22 42,472,083 43,312,618 43,546,523 44,302,266 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 149,538.42 209,755 197,704 196,704 196,704 67106 Environmental Mgmt Eqpt 14,682.05 6,500 4,000 4,000 4,000 Environmental Management 1,790,149.87 2,320,019 2,259,438 2,340,041 2,445,374 +++ Dept 671 Environmental Management 1,790,149.87 2,320,019 2,259,438 2,340,041 2,445,374 80131 Trans To Sewer Fund 6,376,248.00 6,818,284 3,858,869 8,860,637 9,171,823 80132 Trans To Housing Fund 11,467,959.00 8,259,665 7,939,572 8,588,978 8,929,798 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 32,189,274 34,370,291 34,752,467 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 5,419,000 5,419,000 80152 Tr to Pub Acc/Op Sp Pres Fund 9,950,000.00 10,696,000 10,908,000 10,908,000 10,908,000 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 1,363,500 1,363,500 1,363,500 Transfers to other Funds 75,926AW.00 105,093,641 91,681,387 79,977,289 81,057,971 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 138,028,990.00 167,899,158 166,432,214 164,735,168 185,247,833 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 141,937,822.09 150,523,000 153,460,000 154,600,000 165,700,000 +++ 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 1,000,000 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 Comp - 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,W%219 2,808,219 2408,219 _ +++ Dept 911 Total Miscellaneous 28,175,775.36 32,614,417 23,690,508 23,690,508 23,690,508 93620 Ulu WIN Low Inc Hsg WWTP-Repairs 782.36 0 0 0 0 93622 Hale Ohana Domestic Abs She[-InYEx 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& Facity Energ Eff 21,208.85 0 0 0 0 1010 General Fund Page 16 E s t i m a t e d County of Hawaii Expenditures Year2026-27 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 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 2,248,919 2,160,000 2,160,000 93661 Admin Planning & Fair Housing 0.00 540,000 562,229 540,000 540,000 Block Grants 29,225,314.99 2,950,000 3,061,148 2,950,000 2,950,000 +++ Dept 931 Block Grants 29,225,314.99 2,950,000 3,061,148 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 Na 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 Sr/Vet 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 650,372,277.91 716,387,306 730,911,016 728,859,911 752,205,397 HIGHWAY FUND 1020 Highway Fund Page 18 E s t i m a t e d COUNTY OF HAWAII Revenues Year2026-27 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 10,444,324 11,006,398 11,829,112 460926 Departmental Charges 370,412.87 400,000 380,656 380,656 380,656 +++ Reimbursements & Transfers 370,412.87 12,598,692 10,824,980 11,387,054 12,209,768 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 10,985,920 11,547,994 12,370,708 Highway Fund 50,343,326.87 63,324,267 62,301,704 62,863,778 63,686,492 1020 Highway Fund Page 19 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 305,825.06 511,692 564,780 592,968 622,566 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 674,594.31 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 177,888.30 277,950 287,750 287,750 287,750 28106 Traffic Division Equip 202,635.54 284,100 284,100 84,100 84,100 28122 Traffic Safety 38,364.14 36,514 114,564 114,564 114,564 28132 Traffic Signals & St Lights 5,494,793.32 5,953,447 5,805,447 5,805,447 5,805,447 28133 Signals & St Lights Equip 60,480.90 270,800 36,600 36,600 36,600 28142 Traffic Signs & Markings 733,314.99 825,893 943,693 943,693 943,693 Traffic Division 10,091,103.90 31,743,220 11,791,854 31,738,542 31,909,780 +++ Dept 281 Traffic 10,091,103.90 11,743,220 11,791,854 11,738,542 31,909,780 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 696,281.29 638,458 683,482 709,510 736,618 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 +++ Dept 331 Roads in Limbo 337,910.71 400,000 400,000 _ 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 Estimated Expenditures Page 20 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 Employee Benefits & FICA 7,158,470.60 8,947,250 9,01A,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 Sal 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 931 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 62,301,704 62,863,778 63,686,492 PART C GENERAL EXCISE TAX FUND 1025 General Excise Tax Fund Page 22 E s t i m a t e d COUNTY OF HAWAH 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 41-1001 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 Estimated County of Hawaii Expenditures Year2026-27 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 2,154,498 2,190,503 2,266,323 31502 GET Mass Transit OCE 28,497,528.07 46,683,463 38,929,454 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 30,734,015.65 59,931,640 50,323,952 50,358,957 50,434,777 .++ Dept 311 Mass Transit 30,734,015.65 59,931,640 50,323,952 50,358,957 50,434,777 80157 Trans to Cap Proj Fund -GET 20,414,574.00 5,110,276 9,697,964 9,662,959 9,587,139 Transfers to Other Funds 20,414,574.00 5,110,276 9,697,964 9,662,959 9,587,239 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 18,597,964 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 912 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 70,000,000 SEWER FUND 1030 Sewer Fund Page 25 E s t i m a t e d COUNTY OF HAWArf 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 3,858,869 8,860,673 9,171,823 460928 Reimb for Kaloko WWTP 322,500.90 266,000 322,501 322,501 322,501 +++ Reimbursements & Transfers 6,698,748.90 13,775,033 13,706,256 9,183,174 9,494,324 1 Miscellaneous Revenue 7,177,348.90 13,775,033 13,706,256 9,183,174 9,494,324 Sewer Fund 23,309,041.56 29,722,897 30,053,934 25,530,852 25,842,002 1030 Sewer Fund Page 26 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 7,285,743 8,513,787 8,824,937 63102 Wastewater OCE 7,479,539.38 13,004,663 11,329,009 11,919,288 12,292,434 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 13,756,097.96 22,594,235 22,280,352 20,694,296 21,682,371 +++ Dept 631 Wastewater 13,756,097.96 22,594,235 22,280,352 20,694,296 21,682,371 13,756,097.96 22,594,235 22,280,352 20,694,296 21,682,371 90215 Health Benefits 529,960.00 1,081,915 779,300 856,200 856,200 90217 Retirement Benefits 1,U4,123.62 1,864,100 1,748,600 2,043,300 2,118,000 90220 FICA Employer Share 385,616.74 594,200 557,400 651,300 675,100 Employee Benefits & FICA 2,029,700.36 3,540,215 3,085,300 3,550,800 3,649,300 +++ Dept 901 Pensions & Contributions 2,029,700.36 3,540,215 3,085,300 3,550,800 3,649,300 91149 Prov-Compensation Adj-S 0.00 479,811 0 90,000 90,000 91186 Workers Comp - G 245,249.76 200,000 275,000 275,000 275,000 Miscellaneous 245,249.76 679,831 275,000 365,000 365,000 91293 Replacement Reserve Acct 646,995.44 2,880,953 4,385,599 893,073 117,648 Miscellaneous 646,995.44 2,880,953 4,385,599 893,073 317,648 91307 Prov for Training 0.00 27,683 27,683 27,683 27,683 Miscellaneous 0.00 27,683 27,683 27,683 27,683 +++ Dept 911 Total Miscellaneous 892,245.20 3,588,447 4,688,282 1,285,756 510,331 Sewer Fund 16,678,043.52 29,722,897 30,053,934 25,530,852 25,842,002 PART E SHORT TERM VACATION RENTAL ENFORCEMENT FUND 1035 ST Vac Rental Enforcement Fund Page 28 Estimated COUNTY OF HAWAPI Year2026-27 Revenues FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 420191 ST Vacation Rental Registration Fee 96,500.00 150,000 1,150,000 1,150,000 1,150,000 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 1,347,302 1,347,302 1,347,302 **** Licenses & Permits 276,270.00 347,302 1,347,302 1,347,302 1,347,302 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 0 0 0 +++ Reimbursements & Transfers 0.00 571,768 0 0 0 **** Miscellaneous Revenue 0.00 571,768 0 0 0 ST Vac Rental Enforcement Fund 277,270.00 929,070 1,357,302 1,357,302 1,357,302 1035 ST Vac Rental Enforcement Fund Estimated Expenditures Page 29 County of Hawaii Year2026-27 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 Enf S&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 137,339.21 331,910 311,361 321,361 331,361 +++ Dept 901 Pensions & Contributions 137,339.21 311,910 311,361 311,361 311,361 91127 Prov Compensation Adj-STV 0.00 43,597 0 0 0 Miscellaneous 0.00 43,597 0 0 0 +++ Dept 921 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 PART F CEMETERY FUND 1050 Cemetery Fund Page 31 E s t i m a t e d COUNTY OF HAWAH 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 46LUI 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 Estimated County of Hawaii Year202627 Expenditures 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 E s t i m a t e d 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 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 1060 Bikeway Fund Page 35 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 32102 Bicycle Education Pgm 46,500.00 199,000 199,000 199,000 199,000 32106 Bicycle Education Pgm, Eqpt 0.00 10,000 10,000 10,000 10,000 Bikeway 46,500.00 209,000 209,000 209,000 209,000 +++ 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 :7AIL m :4 a �M BEAUTIFICATION FUND Estimated Revenues Base Account Description 420131 Beautification Fees ... Business Licenses & Permits 1070 Beautification Fund FY 2024-25 FY 2025-26 FY 2026-27 Actual Budget Estimate 216,229.00 212,805 212,500 216,229.00 212,805 212,500 Page 37 COUNTY OF HAWAI I Year2026-27 FY 2027-28 FY 2028-29 Estimate Estimate 212,500 212,500 212,500 212,500 **** 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 Estimated Expenditures Base Account Description 30412 Roadside Beautif OCE 30416 Roadside Beautif Eqpt Roadside Beautification 1070 Beautification Fund FY 2024-25 FY 2025-26 FY 2026-27 Actual Budget Estimate 135,280.00 158,548 148,287 24,059.16 540 10,648 159,339.16 159,088 158,935 Page 38 County of Hawaii Year2026-27 FY 2027-28 FY 2028-29 Estimate Estimate 148,287 148,287 10,648 10,648 158,935 158,935 +++ 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 COUNTY OF HAWAri Year2026-27 Revenues FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 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 +++ Genera) Government 21,408.06 18,000 13,546 13,546 13,546 ***'' Charges for Services 31,408.06 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 Ball From Prev Year 0.00 2,028,908 2,025,957 1,916,739 1,937,410 +++ Reimbursements & Transfers 0.00 2,028,908 2,025,957 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 2,088,362 1,979,144 1,999,815 Vehicle Disposal Fund 2,672,812.06 4,681,908 4,701,908 4,592,690 4,613,361 1075 Vehicle Disposal Fund Page 41 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 3,443,447 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 3,825,166 3,710,848 3,726,519 +++ Dept 641 Vehicle Disposal 2,053,382.74 3,734,229 3,825,166 3,710,848 3,726,519 2,053,382.74 3,734,229 3,825,166 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 Comp - 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 4,701,908 4,592,690 4,613,361 SOLID WASTE FUND 1085 Solid Waste Fund Page 43 Estimated COUNTY OFHAVJA11 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 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 32,189,274 34,370,291 34,752,467 +++ Reimbursements & Transfers 31,512,826.00 36,501,445 38,869,005 34,370,291 34,752,467 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 38,869,005 34,370,291 34,752,467 Solid Waste Fund 50,336,565.68 53,715,963 56,362,675 51,865,656 52,252,341 1085 Solid Waste Fund Page 44 Estimated County of Hawaii Year2026-27 Expenditures FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 60401 Landfills S&W 7,579,807.96 8,499,906 9,079,639 9,376,315 9,692,885 60402 Landfills OCE 8,712,762.79 11,848,783 12,104,769 11,657,977 11,535,193 60406 Landfills Eqpt 228,962.29 78,075 438,075 54,000 54,000 60451 P-Hulu W.HI L-Fill S&W 1,290,064.22 1,272,792 1,277,755 1,319,273 1,363,019 60452 P-Hulu W.HI L-Fill OCE 12,632,209.99 16,427,211 17,301,900 16,725,718 16,726,102 60456 P-Hulu W HI Land Fill Equip 53,814.89 11,675 11,675 6,675 6,675 Landfills 30,497,622.14 38,138,442 40,213,813 39,139,958 39,377,874 60702 Bev Cont Deposit Pgm 60,770.00 719,720 722,635 724,330 728,839 60728 Glass Recycling Pgm-St 103,411.71 171,450 182,800 182,800 182,800 60736 Electronic Waste Recycling 92,745.53 100,000 100,000 100,000 100,000 60740 Coconut Rhinoceros Beetle Grant 60,000.00 0 0 0 0 60741 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 61001 Recycling Programs-Cty S&W 251,476.53 360,139 390,303 405,003 426,863 61002 Recycling Programs-Cty OCE 8,401,605.51 8,454,000 8,855,700 5,605,400 5,605,400 61006 Recycling Programs-Cty Eqpt 1,726.32 2,075 202,075 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 50,667,326 46,157,491 46,421,776 90215 Health Benefits 1,132,888.55 1,420,648 1,337,965 1,337,965 1,337,965 90217 Retirement Benefits 1,916,414.66 2,445,900 2,594.100 2,679,200 2,772,000 90220 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 91103 Vacation Pay 0.00 40,000 50,000 50,000 50,000 91146 Prov For Comp Adj - Sw 0.00 578,605 60,000 0 0 91186 Workers Camp - 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 91307 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 56,362,675 51,865,656 52,252,341 WXA i a 9 121 GOLF COURSE FUND Estimated Revenues 1090 Golf Course Fund Page 46 COUNTY OF HAWAH Year 2026-27 Base Account Description FY 2024-25 FY 2025-26 Actual Budget FY 2026-27 FY 2027-28 FY 2028-29 Estimate Estimate Estimate 440771 Golf Course Restaurant 115,505.59 94,800 94,800 120,000 120,000 440772 Golf Course Green Fees 756,481.00 770,000 770,000 744,800 744,800 440775 Golf Course Pro Shop/Driving Range 1-17,583.74 117,450 117,450 117,450 1-17,450 +++ 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 BaI 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 1090 Golf Course Fund Page 47 Estimated County of Hawaii Year2026-27 Expenditures FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 56101 Golf Course S&W 1,013,975.43 1,084.114 1,152,765 1,197,476 1,243,976 56102 Golf Course OCE 357,942.87 478,004 460,728 460,728 460,728 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 1095 Geothermal Relocation and Community Benefits Fund Page 49 Estimated COUNTY OF 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 420171 Geothermal Royalties 1,140,863.58 1,000,000 1,000,000 1,000,000 1,000.000 +++ Business Licenses & Permits 1,140,863.58 1,000,000 1,000.000 1,000,000 1,000,000 • Licenses & Permits 1,140,863.58 1,000,000 1,000,000 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 Estimated County of Hawai i Year202627 Expenditures 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 Geothermal 55,000.00 1,000,000 1.000,000 1,000,000 1,000,000 +++ Dept 141 Planning 55,000.00 1,000,000 1,000,000 1,000,000 1,000,000 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 1,000,000 1,000,000 PART M HOUSING FUND 1152 Office of Housing Fund Page 52 Estimated COUNTY OFHAWAII Revenues Year2026-27 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 360.764.87 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 7,939,572 8,588,978 8,929,798 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 10,619,424 10,651,696 31,176,779 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 12,199,578 12,319,500 12,852,131 Office of Housing Fund 54,488,855.14 53,274,413 52,076,902 51,699,763 52,249,936 Estimated Revenues 3156 Kulaimano Elderly Housing Project Fund Page 53 COUNTY OF HAWAPI Year 2026-27 Base Account Description FY 2024-25 FY 2025-26 FY 2026-27 Actual Budget Estimate FY 2027-28 FY 2028-29 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 4KO74 Intergovernmental Revenue 377,445.00 440,819 404,074 404,074 404,074 440904 Laundry Receipts 453.11 500 535 535 535 +++ others 453.21 500 535 535 535 Charges for services 453.21 500 535 535 535 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 4++ interest a 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 06,315.65 138,523 228,874 228,874 228,874 460910 Fund Ball From Prev Year 0.00 110,000 100,000 100,000 100,000 ... Reimbursements & Transfers 0.00 310,000 100,000 1()0,000 100,000 461104 Sundry Revenues - Current Year 5,624.74 3,317 2,920 2,920 2,920 +++ & Misc: 5,624.74 3,317 2,920 2,920 2,920 _Sundry 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 E s t i m a t e d COUNTY OF HAWAl'I Revenues Year 2026-27 Base Account Description FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Actual Budoet Estimate Estimate Estimate 460191 Interest Earned - Ouli Ekahi Afford 3,499.01 70 74 74 74 +++ merest & Dividends 3,499.01 70 74 74 74 460241 Ouli 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 Ouli Ekahi Affordable Housing Project Fund 480,172.59 480,282 614,520 614,520 614,520 1152 Office of Housing Fund Page 55 E s t i m a t e d County of Hawaii Year 2026-27 E x p e n d i t u re s 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 5,222,844 5,617,392 5,958,212 46602 Office Of Housing OCE 646,375.95 2,221,394 1,173,583 1,204,137 1,214,337 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 Lndird[Tenan 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 Ohana Zone 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 41,485,521 40,965,990 41,398,530 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 0 489,818 486,203 499,695 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 46902 Housing Production 4,812,067.29 5,000,000 5,016,800 5,016,800 5,016,800 46912 Hale O HI County Volcano Constructi 25,988.83 0 0 0 0 46913 Hale O HI County Hilo Construction 257,584.99 0 0 0 0 Office of Housing 5,095,641.11 5,000,000 5,016,800 5,016,800 5,016,800 #+ Dept 461 Office of Housing 50,280,153.66 50,641,687 49,249,896 48,489,991 49,016,684 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 2,037,487 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 5,000 5,000 5,000 91186 Workers Comp - G 37,852.72 225,000 225,000 225,000 225,000 Miscellaneous 37,852.72 565,485 230,000 230,000 230,000 91286 Ulu WIN 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 37,852.72 595,239 554,668 828,358 751,838 Office of Housing Fund 52,098,840.70 53,274,413 52,076,902 51,699,763 52,249,936 1156 Kulaimano Elderly Housing Project Fund Page 56 E s t i m a t e d County of Hawaii Expenditures Year2026-27 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 46302 Kulaimano Oper Maint 514,190.37 543,493 535,826 535,826 535,826 46308 Kulaimano Debt Service 2,585.65 0 0 0 0 46311 Depreciation 97,083.78 110,000 115,637 115,637 115,637 Kulaimano Housing 613,859.80 653,493 65IA63 651,463 651,463 +++ Dept 461 Office of Housing 613,859.80 653,493 651,463 651,463 651,463 91296 Replacement Reserve Acct 0.00 46,398 91,000 91,000 91,000 Miscellaneous 0.00 46,398 91,000 92,000 91,000 #+ Dept 911 Total Miscellaneous 0.00 46,398 91,000 91,000 91,000 Kulaimano Elderly Housing Project Fund 613,859.80 699,891 742,463 742,463 742,463 1158 Ouli Ekahi Affordable Housing Project Fund Page 57 E s t i m a t e d County of Haws]) Expenditures Year2026-27 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 482,691.65 427,482 564,839 564,839 564,839 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 9,681 9,681 Miscellaneous 0.00 17,800 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 E s t i m a t e d COUNTY OF HAWAPI 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 50,000.00 50,000 50,000 50,000 50,000 ... Business Licenses & Permits 50,000.00 50,000 50,000 50,000 50,000 **** Licenses & Permits 50,000.00 50,000 50,000 50,000 50,000 460101 Interest Earned 109,219.76 0 100,000 100,000 100,000 ... Interest & Dividends 109,219.76 0 100,000 100,000 100,000 **** 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 E s t i m a t e d County of Hawaii Expenditures Year2026-27 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 a 0 'j 4 1 Mm PUBLIC ACCESS, OPEN SPACE AND NATURAL RESOURCES PRESERVATION FUND 2237 Public Accessiopen Space Fund (PONC) Page 62 E s t i m a t e d 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 460101 Interest Earned 995,510.49 0 1,000,000 1,000,000 1,000,000 +++ interest & Dividends 995,510.49 0 1,000,000 1,000,000 1,000,000 460910 Fund Bat From Prev Year 0.00 0 6,632,000 0 0 460911 Transfer from General Fund 0.00 0 10,908,000 10,908,000 10,908,000 +++ Reimbursements & Transfers 0.00 0 17,540,000 10,908,000 10,908,000 **** Miscellaneous Revenue 995,510.49 0 18,540,000 11,908,000 11,908,000 Public Access/Open Space Fund (PONC) 995,510.49 0 18,540,000 11,908,000 11,908,000 2237 Public Accessiopen Space Fund (PONC) Page 63 E s t i m a t e d 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 12931 PONC Fund S&W 0.00 0 89,336 89,336 89,336 12932 PONC Fund OCE 0.00 0 18,450,664 11,818,664 11,818,664 Property Management 0.00 0 18,540,000 11,908,000 11,908,000 ... Dept 121 Finance 0.00 0 18,540,000 11,908,000 11,908,000 Public Accessiopen Space Fund (PONC) 0.00 0 18,540,000 11,908,000 2.1,908,000 PUBLIC ACCESS, OPEN SPACE AND NATURAL RESOURCES PRESERVATION MAINTENANCE FUND 2239 PONC Maintenance Fund Page 65 E s t i m a t e d COUNTY OF HAWAH Revenues Year2026-27 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 460101 Interest Earned 132,969.60 0 135,000 135,000 135,000 ... Interest & Dividends 132,969.60 0 135,000 235,000 135,000 460910 Fund Bal From Prev Year 0.00 0 806,500 306,500 306,500 460911 Transfer from General Fund 0.00 0 1,363,500 1,363,500 1,363,500 ... Reimbursenwrits & Transfers 0.00 0 2,170,000 1,670,000 1,670,000 **** Miscellaneous Revenue 132,969.60 0 2,305,000 1,805,000 1,805,000 PONC Maintenance Fund 132,969.60 0 2,305,000 1,805,000 1,805,000 2239 PONC Maintenance Fund Page 66 E s t i m a t e d County of Hawai i Expenditures Year2026-27 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Account Description Actual Budget Estimate Estimate Estimate 12935 PONC Maint 0.00 0 1,805,000 1,805,000 1,805,000 Property Management 0.00 0 1,805,000 1,805,000 1,805,000 +++ Dept 121 Finance 0.00 0 1,805,000 1,805,000 1,805,000 80162 Trans to Cap Proj Fund - PONC Maint 0.00 0 500,000 0 0 Transfers to Other Funds 0.00 0 500,000 0 0 +++ Dept 801 interdepartmental 0.00 0 500,000 0 0 PONC Maintenance Fund 0.00 0 2,305,000 1,805,000 1,805,000 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 Hawaii shall receive from the United States of America, the State of Hawaii 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 Hawaii. SECTION 7. The federal and state grant revenues set forth in SECTION 4 - Account Nos. 4301 XX, 4302XX, 4303XX, 4304XX, 4305XX, 4306XX, 4308XX, 4309XX, 4310XX, and 4311 XX 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. SECTION 9. This ordinance shall take effect on July 1, 2026. INTRODUCED BY: AM COUNCIL MEMBER, COUNTY OF HAWAI'I Hilo, Hawai'i Date of Introduction: Date of 1st Reading: Date of 2nd Reading: Effective Date: Reference: Comm. 754.7