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COM 0623.003 2014-2016
William P.Kenoi .".+q;'. Deanna S. Sako Mayor \ldiq •, Director . i; r. .s/: :*. • _ Lisa K. Miura Deputy Director •• '�TE'OiWrMP:lt' County of Hawaii Finance Department 25 Aupuni Street,Suite 2103 • Hilo,Hawaii 96720 (808)961-8234 • Fax(808)961-8569 February 4, 2016 Dru Kanuha, Chairman, And Members of the Hawaii County Council County of Hawaii Hilo, Hawaii 96720 Dear Chairman Kanuha and Members of the County Council: SUBJECT: Monthly Budget Status Report For the Month Ended December 31, 2015 Pursuant to County Charter Section 6-6.3(h), the attached Monthly Budget Status Report for the month ended December 31, 2015 is submitted for your reference. Should you need further information, please contact Kay Oshiro at (808) 961-8425 or kay.oshiro@hawaiicounty.gov. Sincerely, Deanna Sako Director of Finance Attachment (Note: Due to its size, the attachment is not made a part of the duplicate copies of this document, but is available for viewing in the Office of the County Clerk and in the Council Records section of the Legislative Branch's web pages located online at http://www.hawaiicounty.gov.) G � 3.3 Comm. No. Ref. To: Ref. Date FEB 0 5 2016 Hawai'i County is an Equal Opportunity Employer and Provider W 0 PO CD O N (A q .—; F--1 M w 41!It 2 ,..s.,-0 C13: .,;,..,/:•:-..i a . ; ' w. "?.S'i i 0..% i [J w • •,t c �•` I i [C ] 0 ' s'•�.) ' • • s'g• � I•`�r V w .. .., . Q E. �1 pc, W iim 0 H O E. z 0 j p A M ':i' ' VD C.... t\ 00 00 O, O ,. 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C) 0 0 LO CO O v Ur) 0 0 0 O0 0 N N O N CO CO CO O O CO O La co CO CO 0 CO 0 h CO i 0 W <- 0 (0 CO N r` 0E N V• V V O W C) V) O O O O co co co V co O N •14' O O O O O CO C) O O O (O i O O N O O 6 O) O O (() 13• '' .4"o t- (OO (00 o N COa) co C) CD Ct. O W Q 1 a/ 0 d O O co co o O co V V N O O C) N i o 0 000 f C) (Ni o o r- x- w '� CO0COmrn 0 0 T d *- O O CO LO CI CO N o. Q LL v) W = O o O >- t 00 0 0 0 0) ? C 0) 0 0 Cr)0) O 00 cO000cfl 0 0 o CO +. ••-. O O O) O O C) N CO O 0 O Cl) 0M VL 0 N ,R O N N 0 CO U) V ` :1 Q.iOOo00V0) CO COOCsl (( CO Q. N ,-- C) N N W M (r0 C CL co 0. 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O +, ,Q = U U _ = 2 U O Y Y C� d Y J _ H u o _ C 0 - 0 0 0 0 0 0 0 0 0 0 0 0 CO CO O O CO 0 0 m -1-,-• Y }; r Z0 0 Q 00000000000000 = _ i- - 0 (� (Co t0 Z o o 0 o 0 0 0 0 0 0 o 0 0 o 0 0 +' ' C0 CO Cn Oi Cn r m V 1- ao O C4 To .ID C6 la Cl) r `. O F- O N N c+ M CO O CO CO CO CD 0F HF- E. C OOOv v v 4 v v v CC CC v v CC v v v 1- 0 0 N a CO CO CO CO CO CO CO CO CO CO CO CO CO CO VD I tC v v d- dr � drvv � � vvU) vv CO QO 'C d• V N co 0 in LO LO LO LOLOcOCOLOLOcncnLI) LOcncOLOcn LO K N Q in V O O Cfl O CO CO (1) (s) Co CO CO CO CO CO CO CO CO CO VD O O LU 0 a Q v 4 4 4 v 4 v v 4 v v 4 d v v v v v v 00 03 et VIll Nooo Q. y CO CV CO CV n o LO v CO o o v d- r---- CD 0 ri O a) 0) CD V rn co 0 CV a) 0 0 0) CO O O co W CO CO <0 N- C) CO 1-- co m co co 4...CD a) W o o co coo 0 0 co Rs CS c) O O co co O O co 0 , V rt - V w N- r` r` 'NT- ca .Q d z V C W +0.. N voov - 0 0 v CONoco opo 0 0 oci O T1s co V oo co M co I. is L.6 O i C N N N k O W C. in CD l- a/ O y N O O N N o 0 N r N CV o o C) C) o o 0) *. a) a) a) am Q N a rn ai rn a) O 7 CO = a) W = O o O >- s C o 0 N o N N O NO 4.0 •� O N O N N O O N • ♦• O�� N 3 O O 00 O O 0N-- V N 11 ,0 Q. L0 Q) 10 LC) U) :a r Q Q N CO CO CO C U.Q. 0Q Q Q X w C 3 LL 0) I Cll c Z a c A m 2 0 .w n * ri '� .� = U c 0) W I° O � !n o c n = Oc U a C C CCC 0 C z ri -o Q• CD @ ca m co c o w O) t E_ •7, E E E E o a) — o m o CA 7 — d 2 5 Y Y Y co E m _ 1-7E 7 y Ct. 73 r r.+ O o 0 o Y = + Y +�• to co N W O <6 N to R N U) r w co O +- Q. N 'a O c`oo ccoo c`oo c(0 I- ~ a) Fa- la- i- QO 'L V CD V 0) ai W• OO- Qv vv vv rn rn In ' "4 N- 0 0 0 0 0 0 0 0 0 N 10 P... L O CD 0 0 CD CD 0 0 0 0 O C N.- OCD a ? N O O N N O O O O O N 1i CU Q1 D) U) 0 0 CD CD 0 0 0 0 0 CD C) d W O Cf) O O (f) CD 0 0 0 O O I 0- C C C() 0 0 6 6 O O O O O 6 RI CO 0 LO LO U) CO N. 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U 0) O U_ 0 Q C d a Z o Z : a •y CT W U) 4, o= a) p_ -0 C O to .C7'oU a Ce 7 + I 0 U) x a j U) 7 LL 'p L1 m _ 0 U) •_ 0 7 0 C N O O 0 '_ 2 us 5 Q CD Y (3) (0 co Y Y OI (s (• C4 U) 7 7 N Z 7 2 0 W ••N w W W W L U U) U •— as z C L 03 Q) w o 7 7 7 7 y C1 N o U) (U (0 N ~ U) CO Q. 0 7 .Q I O O O O w 'ti, 0 0 _ w U U U .- 4-. a+ 0 3 0o c3 c3 000_ = oo2 .f O Cri CD CD 2 # +' T N Uo O W (6 (p (U l0 (6 (6 (6 Q N 10 0 COO COO COO COC+OH H N CN H H C H I ti H O N 0 0 rn LO LO C 1.0 kCO V - 1- CD 0 W O d ,- Q CD CD CO CO CO a) a) rn o°)) rn N. V w N N N O O N . N- ,...L J ix y O O O it 1i d •a c • 0) it, 0 O O O O 0 O co)in 0311 0 0 0 O O 0 Ln RI C`7 CO M CO CO Ca N- N- W CO0) co co co CO Oin V V 40.0LC) Ln Ln 0 0 In CO O O N V M CO C'") CO N LCI3 V' V V V C) •1.1 NCV N N M 4. .Q `1)43 z CVO C W W 0 0 O 0 0 0 Ln a 06 0 0 0 0 ,-.- 0.) I *.. 0 (O L c N 03 W >• k N O W O. to C0e O y o 0 0 0 0 0 cam) N 0 0 0 0 0 0 6o w v is c� aN a 'a d N M M Q. C W M 3 O o O } . C 0 w CCO. CCO CV 0 0 ( CO �+ ••2 N N N O O N V cu m 1 Q N cp N. co N- N- 0 .F. V 13 N -1 Q N N N N N Q 0 0) CA 0) CA 00 d 0. CO Q Q X w TS w C 0 7 0 U- Er CD a -0 N c a "E. c c a) n c Q ( c a LL r as Q Q a) E � Li a H c E E Q n 0t a`) a) Q 13 C 0 .c t a r t m -2o N O E co t0 tin 4-, L. m— aci ac) aa`� °c) C ca H a aa`) 0 r 0 .Q d 0 U` _ 'E - I— () D c c CL L O N O L O a) C6 C`6 a) �: �+ 0 0 M t0 t0 Z rN N C6 CO N Id *4 RNA 3 v - F H o FO- H H co Q � 0 10 LO C W o d N Q 0 0 GV r-1 r-1 Z it ) 4 H w )1 )•=4 4 Z O E"1 Z w H H rw V P-4 Up H trialbal.rpt G/L Trial Balance Report Page:1 212/2016 8:41:42AM COUNTY OF HAWAII MM 1211/2015 through 1213112015 r•r 010 General Fund 11 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 64,609,910.06 15,719,639.94 22,415,600.34 190,609,950.06 160,911,429.69 57,913,949.66 1101.02 Imprest Fund 19,850.00 0.00 0.00 0.00 0.00 19,850.00 1101.03 Petty Cash Fund 20,000.00 0.00 0.00 0.00 0.00 20,000.00 1106.10 RPT Receivable 124,641,181.61 94,392.60 1,959,071.62 246,317,596.62 139,373,303.23 122,776,502.59 1115.10 Accts Rec-Auto Div 2,663.45 1,450.06 2,663.45 9,156.19 12,298.56 1,450.06 1127.00 Other Receivables 279.00 0.00 0.00 0.00 109,792.97 279.00 1130.01 Due From Other Funds 280,450.69 0.00 0.00 104,966.86 315,609.01 280,450.69 1131.00 State Grants Receivable 17,677,875.89 0.00 124,044.95 0.00 9,409,440.41 17,553,830.94 1131.11 Due From DWS 33,12725 0.00 0.00 0.00 0.00 33,127.25 1131.16 Due from DWS 04 PI Ser D 222,818.00 0.00 0.00 0.00 0.00 222,818.00 1131.17 Due from DWS-06 Series A 17,730,00000 0.00 0.00 0.00 0.00 17,730,000.00 1131.18 Due from DWS-07C REF 3,949,269.00 0.00 0.00 0.00 0.00 3,949,269.00 1131.19 Due from DWS-08A Pub Impr 135,216.00 0.00 0.00 0.00 0.00 135,216.00 1131.20 Due from DWS-10 A&B 14,346,250.00 0.00 0.00 0.00 0.00 14,346,250.00 1131.91 Due from ID 18-2013 G.O.Bonds 1,214,937.00 0.00 0.00 0.00 0.00 1,214,937.00 1131.92 Due from ID 19-2013 PI A 1,169,000.00 0.00 0.00 0.00 0.00 1,169,000.00 1133.00 Fed Grants Receivable 17,990,089.95 0.00 1,269,392.65 0.00 5,013,550.12 16,720,697.30 1171.00 Estimated Revenues 356,243,301.00 301,525.00 0.00 392,088,464.00 35,543,638.00 356,544,826.00 1172.00 Revenue Collections 151,650,406.29 CR 10,789,349.58 24,919,997.18 25,060,552.08 190,841,605.97 165,781,053.89 CR Total Assets 468,635,812.61 26,906,357.18 50,690,770.19 854,190,685.81 541,530,667.96 444,851,39960 Liabilities 2201.00 Vouchers Payable 46.34 5,627,725.86 5,627,839.64 38,152,870.58 38,152,938.02 67.44 CR 2203.21 Taxi Coupons Payable 0.00 0.00 0.00 48,684.00 300.00 0.00 Page:1 trialbal.rpt G/L Trial Balance Report Page:2 2/2/2016 8:41:42AM COUNTY OF HAWAII 1211/2015 through 12/31/2015 010 General Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2206.50 Due To Water Supply 14,429.76 CR 0.00 0.00 0.00 0.00 14,429.76 CR 2207.00 Due To Other Funds 0.00 0.00 35,000.00 911,986.77 42,622.30 35,000.00 CR 2207.10 Due To Other Funds-Health Benefits 515,580.72 CR 1,040,572.10 1,040,019.64 6,673,805.74 7,188,834.00 515,028.26 CR 2207.15 Due To Other Funds-Employer FICA 236,635.14 CR 467,368.79 466,207.52 3,035,707.05 3,271,180.92 235,473.87 CR 2207.17 Due to Oth Fds-Retiremt Ben 1,201,933.35 CR 2,404,045.19 2,356,498.63 15,285,170.01 16,439,556.80 1,154,386.79 CR 2207.20 Due To Other Funds-Sal&Wages 3,396,233.95 CR 7,643,215.40 7,681,219.59 49,572,034.23 53,006,272.37 3,434,238.14 CR 2207.25 Due to Other Funds-Deductions 2,695,433.93 CR 5,272,588.02 5,234,903.45 33,800,702.08 36,458,451.44 2,657,749.36 CR 2209.20 Hlth Ben&Employee Ded Payable 15,879.28 CR 3,140.39 5,389.50 19,019.67 37,148.06 18,128.39 CR 2214.00 Other Payables 0.00 0.00 0.00 2,680.70 0.00 0.00 2214.01 Advance Pmts Received 62,812.79 CR 0.00 0.00 474,218.75 474,218.75 62,812.79 CR 2214.11 Other Curr Liabilities 0.00 0.00 0.00 3,686.00 0.00 0.00 2214.37 FRESH System Updates Payable 45,868.07 CR 0.00 0.00 0.00 0.00 45,868.07 CR 2229.01 RPT Appeals Cost Deposit 12,150.00 CR 9,100.00 0.00 9,300.00 650.00 3,050.00 CR 2229.02 RPT Excess Over Upset 2,794,700.32 CR 100,871.31 0.00 166,051.94 0.00 2,693,829.01 CR 2229.06 RPT Dedication Deposits 1,545.00 CR 26.00 26.00 26.00 83.00 1,545.00 CR 2229.07 RPT Overpmts/Refunds Payable 519,992.80 CR 23,665.26 0.00 356,856.64 270,668.48 496,327.54 CR 2241.00 Appropriation 393,640,333.75 CR 157,500.00 459,025.00 37,509,829.69 431,451,688.44 393,941,858.75 CR 2242.00 Expenditures 135,396,043.65 24,112,116.10 2,036,071.46 212,916,044.40 55,443,956.11 157,472,088.29 2244.00 Res For Encumbrances 16,125,527.89 CR 1,382,492.25 1,820,947.09 75,454,385.25 54,621,335.23 16,563,982.73 CR 2248.05 Deferred Liquor Revenue 0.00 0.00 0.00 196,374.00 0.00 0.00 2248.10 RPT Deferred Revenue 124,641,181.61 CR 1,864,679.02 0.00 138,488,113.93 245,441,644.09 122,776,502.59 CR 2271.00 Fund Balance 8,255,573.12 CR 0.00 0.00 0.00 0.00 8,255,573.12 CR 2271.06 Fd Bal Res For Drug Enf 32,354.14 CR 0.00 0.00 0.00 0.00 32,354.14 CR 2271.19 Fund Bal Desig Future Yr 25,945,000.00 CR 0.00 0.00 0.00 0.00 25,945,000.00 CR 2271.20 Fund Bal Desig Sp Duty 378,924.90 CR 0.00 0.00 0.00 0.00 378,924.90 CR Page:2 trialbal.rpt G/L Trial Balance Report Page:3 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/112015 through 12/31/2015 ' 1 010 General Fund 1I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.51 FB Res Taxicab Investig 39,952.50 CR 0.00 0.00 0.00 0.00 39,952.50 CR 2271.61 Fund Bal Res Liquor Ctrl 778,047.47 CR 0.00 0.00 0.00 0.00 778,047.47 CR 2273.00 Fdbal Desig Imprest/PC 39,850.00 CR 0.00 0.00 0.00 0.00 39,850.00 CR 2278.07 Res For Bond Rec-DWS 36,383,553.00 CR 0.00 0.00 0.00 0.00 36,383,553.00 CR 2278.91 Res for Bond Rec-ID 18-2013 GO Bonds 1,214,937.00 CR 0.00 0.00 0.00 0.00 1,214,937.00 CR 2278.92 Res for Bond Rec-ID 19-2013 PI A 1,169,000.00 CR 0.00 0.00 0.00 0.00 1,169,000.00 CR 2403.00 Encumbrances 16,125,527.89 1,820,947.09 1,382,492.25 53,189,093.94 36,625,111.21 16,563,982.73 Total Liabilities 468,635,81261 CR 51,930,052.78 28,145,639.77 666,266,641.37 978,926,659.22 444,851,399.60 CR Assets 468,635.812.61 26,906,357.18 50,690.770.19 854,190,685.81 541,530,667.96 444,851,399.60 Liabilities and Fund Balance 468,635.812.61 CR 51,930.052.78 28,145639.77 666,266,641.37 978,926,659.22 444,851,399.60 CR Total General Fund 0.00 78,836,409.96 78,836,409.96 1,520,457,327.18 1,520,457,327.18 0.00 Page:3 trialbal.rpt G/L Trial Balance Report Page:4 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,932,278.79 2,314,655.84 2,276,077.52 11,401,712.30 16,027,653.14 6,970,857.11 1130.01 Due From Other Funds 0.00 0.00 0.00 1,077.44 249,379.86 0.00 1133.00 Fed Grants Receivable 1,023,262.92 0.00 330,143.81 0.00 330,143.81 693,119.11 1171.00 Estimated Revenues 36,934,805.05 0.00 0.00 36,934,805.05 0.00 36,934,805.05 1172.00 Revenue Collections 8,061,694.80 CR 498.78 1,911,350.40 831,261.39 10,803,807.81 9,972,546.42 CR Total Assets 36,828,651.96 2,315,154.62 4,517,571.73 49,168,856.18 27,410,984.62 34,626,234.85 Liabilities 2201.00 Vouchers Payable 1,375.45 867,189.90 868,320.04 7,334,777.60 7,334,532.29 245.31 2207.00 Due To Other Funds 0.00 0.00 0.00 206,171.67 354.88 0.00 2207.10 Due To Other Funds-Health Benefits 42,55760 CR 84,958.33 84,801.48 562,942.37 605,343.12 42,400.75 CR 2207.15 Due To Other Funds-Employer FICA 26,911.32 CR 51,972.83 50,581.73 338,209.17 363,729.39 25,520.22.CR 2207.17 Due to Oth Fds-Retiremt Ben 61,454.92 CR 122,953.58 123,724.45 810,113.06 872,338.85 62,225.79 CR 2207.20 Due To Other Funds-Sal&Wages 225,668.98 CR 515,823.27 510,163.18 3,412,175.94 3,632,184.83 220,008.89 CR 2207.25 Due to Other Funds-Deductions 160,987.64 CR 320,648.55 312,582.07 2,094,711.27 2,247,632.43 152,921.16 CR 2209.20 Hlth Ben&Employee Ded Payable 18,936.64 CR 0.00 0.00 18,936.64 37,873.28 18,936.64 CR 2241.00 Appropriation 40,913,041.01 CR 0.00 0.00 0.00 40,913,041.01 40,913,041.01 CR 2242.00 Expenditures 13,303,841.24 2,423,710.05 234,666.45 21,110,627.16 5,617,742.32 15,492,884.84 2244.00 Res For Encumbrances 3,032,982.60 CR 255,226.94 51,401.74 6,800,388.13 5,651,309.57 2,829,157.40 CR 2271.00 Fund Balance 2,753,174.06 CR 0.00 0.00 0.00 0.00 2,753,174.06 CR 2271.05 Fund Balance--Designated 1,000.00 CR 0.00 0.00 0.00 0.00 1,000.00 CR 2271.19 Fund Bal Desig Future Yr 5,794,080.00 CR 0.00 0.00 0.00 0.00 5,794,080.00 CR 2271.35 Fund Bal-Fuel Tx IC 14-16 136,05648 CR 0.00 0.00 0.00 0.00 136,056.48 CR 2403.00 Encumbrances 3,032,982.60 51,401.74 255,226.94 5,651,309.57 2,822,152.17 2,829,157.40 Page.4 trialbal.rptG/L Trial Balance Report Page:5 2/2/2016 8:41:42AM COUNTY OF HAWAII ^^ 1211/2015 through 12/31/2015 ,, -J 1l 020 Highway Fund P .1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Liabilities 36,828,651.96 CR 4,693,885.19 2,491,468.08 48,340,362.58 70,098,234.14 34,626,234.85 CR Assets 36,828,651.96 2,315,154.62 4,517,571.73 49,168,856.18 27,410,984.62 34,626,234.85 Liabilities and Fund Balance 36,828,651.96 CR 4,693,885.19 2,491,468.08 48,340,362.58 70,098,234.14 34 626,234.85 CR Total Highway Fund 0.00 7,009,039.81 7,009,039.81 97,509,218.76 97,509,218.76 0.00 Page:5 trialbal.rpt G/L Trial Balance Report Page:6 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,277,101.92 714,159.93 754,531.38 4,339,614.21 4,524,830.21 6,236,730.47 1101.02 Imprest Fund 400.00 0.00 0.00 0.00 0.00 400.00 1115.70 Sewer Charges Receivable 321,844.67 CR 58,311.07 693,832.36 1,618,078.29 4,772,831.46 957,365.96 CR 1115.78 Allow For Doubtful Accts 845,676.96 CR 0.00 0.00 0.00 0.00 845,676.96 CR 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 24,451.14 0.00 113300 Fed Grants Receivable 11,033.29 0.00 0.00 0.00 0.00 11,033.29 1171.00 Estimated Revenues 12,259,210.00 0.00 0.00 12,259,210.00 0.00 12,259,210.00 1172.00 Revenue Collections 3,184,436.12 CR 1,293.20 679,690.76 85,693.82 3,948,527.50 3,862,833.68 CR Total Assets 14,195,787.46 773,764.20 2,128,054.50 18,302,596.32 13,270,640.31 12,841,497.16 Liabilities 2201.00 Vouchers Payable 470.36 CR 300,255.53 299,785.17 1,863,887.87 1,863,887.87 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 7,824.77 0.00 0.00 2207.10 Due To Other Funds-Health Benefits 10,654.83 CR 21,289.99 21,257.36 135,079.68 145,701.88 10,622.20 CR 2207.15 Due To Other Funds-Employer FICA 9,896.63 CR 21,412.91 20,702.60 116,396.48 125,582.80 9,186.32 CR 2207.17 Due to 0th Fds-Retiremt Ben 22,116.08 CR 47,606.68 47,151.95 266,006.60 287,667.95 21,661.35 CR 2207.20 Due To Other Funds-Sal&Wages 83,176.92 CR 202,323.92 199,167.53 1,128,363.41 1,208,383.94 80,020.53 CR 2207.25 Due to Other Funds-Deductions 53,155.63 CR 117,024.08 113,725.37 645,989.34 695,846.26 49,856.92 CR 2214.00 Other Payables 0.00 0.00 0.00 667.61 0.00 0.00 2214.01 Advance Pmts Received 80,983.27 CR 0.00 0.00 0.00 0.00 80,983.27 CR 2241.00 Appropriation 14,243,331.27 CR 0.00 0.00 0.00 14,243,331.27 14,243,331.27 CR 2242.00 Expenditures 3,377,933.30 733,356.35 46,581.74 6,333,840.20 2,269,132.29 4,064,707.91 2244.00 Res For Encumbrances 2,063,911.69 CR 23,769.08 3,610.00 2,348,822.72 2,408,454.06 2,043,752.61 CR 2248.70 Sewer Deferred Revenue 1,314,298.21 659,780.76 388.20 4,624,714.15 1,299,313.13 1,973,690.77 Page:6 trialbal.rpt GIL Trial Balance Report Page:7 212/2016 8:41:42AM COUNTY OF HAWAII ^ 12/1/2015 through 12/31/2015 'W TI 030 Sewer Fund r'i Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.00 Fund Balance 929,994.51 CR 0.00 0.00 0.00 0.00 929,994.51 CR 2271.19 Fund Bal Desig Future Yr 1,133,615.00 CR 0.00 0.00 0.00 0.00 1,133,615.00 CR 2271.21 Fund Bal Desig Eqpt Repl 1,082,007.47 CR 0.00 0.00 0.00 0.00 1,082,007.47 CR 2271.22 FdBal Desig FutureYr EgptRepl 1,238,217.00 CR 0.00 0.00 0.00 0.00 1,238,217.00 CR 2273.00 Fdbal Desig ImpresVPC 400.00 CR 0.00 0.00 0.00 0.00 400.00 CR 2403.00 Encumbrances 2,063,911.69 3,610.00 23,769.08 2,408,454.06 364,701.45 2,043,752.61 Total Liabilities 14,195.787.46 CR 2,130,429.30 776,139.00 19,880,046.89 24,912,002.90 12,841,497.16 CR Assets 14,195,787.46 773,764.20 2,128,054.50 18,302,596.32 13,270,640.31 12,841,497.16 Liabilities and Fund Balance 14,195,787.46 CR 2,130,429.30 776,139.00 19,880,046.89 24,912,002.90 12,841,497.16 CR Total Sewer Fund 0.00 2,904,193.50 2,904,193.50 38,182,643.21 38,182,643.21 0.00 Page:7 trialbal.rpt G/L Trial Balance Report Page:8 212/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 040 Parking Meter Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 240,210.52 1,904.51 0.00 7,220.61 0.00 242,115.03 1172.00 Revenue Collections 5,316.10 CR 0.00 1,904.51 0.00 7,220.61 7,220.61 CR Total Assets 234,894.42 1,904.51 1,904.51 7,220.61 7,220.61 234,894.42 Liabilities 2271.00 Fund Balance 234,894.42 CR 0.00 0.00 0.00 0.00 234,894.42 CR Total Liabilities 234,894.42 CR 0.00 0.00 0.00 0.00 234,894.42 CR Assets 234,894.42 1,904.51 1,904.51 7,22061 7,220.61 234,89442 Liabilities and Fund Balance 234,894.42 CR 0.00 0.00 0.00 0.00 234,894.42 CR Total Parking Meter Fund 0.00 1,904.51 1,904.51 7,220.61 7,220.61 0.00 Page.8 trialbal.rpt G/L Trial Balance Report Page:9 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 N 1 .1 050 Cemetery Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 114,158.62 750.00 0.00 3,250.00 0.00 114,90862 1171.00 Estimated Revenues 10,000.00 0.00 0.00 10,000.00 0.00 10,000.00 1172.00 Revenue Collections 2,500.00 CR 0.00 750.00 0.00 3,250.00 3,250.00 CR Total Assets 121,658.62 750.00 750.00 13,250.00 3,250.00 121,65862 Liabilities 2241.00 Appropriation 10,000.00 CR 0.00 0.00 0.00 10,000.00 10,000.00 CR 2271.00 Fund Balance 111,658.62 CR 0.00 0.00 0.00 0.00 111,658.62 CR Total Liabilities 121,858.62 CR 0.00 0.00 0.00 10,000.00 121,658.62 CR Assets 121,658.62 750.00 750.00 13,250.00 3,250.00 121,658.62 Liabilities and Fund Balance 121,658.62 CR 0.00 0.00 0.00 10,000.00 121,65862 CR Total Cemetery Fund 0.00 750.00 750.00 13,250.00 13,250.00 0.00 Page.9 trialbal.rpt G/L Trial Balance Report Page:10 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 060 Bikeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 826,537.86 7,967.00 0.00 29,800.00 36,440.00 834,504.86 1171.00 Estimated Revenues 223,000.00 0.00 0.00 223,000.00 0.00 223,000.00 1172.00 Revenue Collections 21,833.00 CR 0.00 7,967.00 0.00 29,800.00 29,800.00 CR Total Assets 1,027,704.86 7,967.00 7,967.00 252,800.00 66,240.00 1,027,704.86 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 36,440.00 36,440.00 0.00 2241.00 Appropriation 252,595.56 CR 0.00 0.00 0.00 252,595.56 252,595.56 CR 2242.00 Expenditures 36,440.00 0.00 0.00 66,035.56 29,595.56 36,440.00 2244.00 Res For Encumbrances 30,595.56 CR 0.00 0.00 63,595.56 64,595.56 30,595.56 CR 2271.00 Fund Balance 648,549.30 CR 0.00 0.00 0.00 0.00 648,549.30 CR 2271.19 Fund Bal Desig Future Yr 163,000.00 CR 0.00 0.00 0.00 0.00 163,000.00 CR 2403.00 Encumbrances 30,595.56 0.00 0.00 64,595.56 34,000.00 30,595.56 Total Liabilities 1,027,704.86 CR 0.00 0.00 230,666.68 417,22668 1,027,704.86 CR Assets 1,027,704.86 7,967.00 7,967.00 252,800.00 66,240.00 1,027,704.86 Liabilities and Fund Balance 1,027,704.86 CR 0.00 0.00 230,66668 417,22668 1,027,704.86 CR Total Bikeway Fund 0.00 7,967.00 7,967.00 483,466.68 483,46668 0.00 Page.10 trialbal.rpt G/L Trial Balance Report Page:11 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 GO l i 065 Wkforce Innov&Opport Act Fund 11 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 81,696.91 CR 20,436.13 21,830.59 550,716.22 358,502.35 83,091.37 CR 1127.00 Other Receivables 38,993.66 0.00 0.00 0.00 0.00 38,993.66 1133.00 Fed Grants Receivable 1,166,562.73 0.00 20,436.13 0.00 545,257.22 1,146,126.60 1172.00 Revenue Collections 0.00 20,436.13 20,436.13 545,257.22 545,257.22 0.00 Total Assets 1,123,859.48 40,872.26 62,702.85 1,095,97344 1,449,016.79 1,102,028.89 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 255,042.80 255,042.80 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,098.70 0.00 0.00 2241.00 Appropriation 1,453,973.54 CR 0.00 0.00 5,459.00 1,459,432.54 1,453,973.54 CR 2242.00 Expenditures 330,114.06 21,830.59 0.00 1,822,295.19 1,470,350.54 351,944.65 2244.00 Res For Encumbrances 446,323.74 CR 0.00 604,112.00 2,867,841.34 2,464,303.54 1,050,435.74 CR 2403.00 Encumbrances 446,323.74 604,112.00 0.00 2,458,844.54 1,408,408.80 1,050,435.74 Total Liabilities 1,123,85948 CR 625,942.59 604,112.00 7,410,581.57 7,057,538.22 1,102,028.89 CR Assets 1,123,859.48 40,872.26 62,702.85 1,095,973.44 1,449,01679 1,102,028.89 Liabilities and Fund Balance 1,123,859.48 CR 625,942.59 604,112.00 7,410,581.57 7,057,538.22 1,102,028.89 CR Total Wkforce!neon&Opport Act Fund 0.00 666,814.85 666.814.85 8,506,555.01 8,506,555.01 0.00 Page 11 trialbal.rpt G/L Trial Balance Report Page:12 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/112015 through 12/31/2015 070 Beautification Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,221,489.38 18,009.00 230,582.73 90,916.00 305,176.08 1,008,915.65 1171.00 Estimated Revenues 489,300.00 0.00 0.00 489,300.00 0.00 489,300.00 1172.00 Revenue Collections 72,877.00 CR 9.00 18,009.00 39.00 90,916.00 90,877.00 CR Total Assets 1,637,912.38 18,018.00 248,591.73 580,255.00 396,092.08 1,407,338.65 Liabilities 2201.00 Vouchers Payable 0.00 230,582.73 230,582.73 305,176.08 305,176.08 0.00 2241.00 Appropriation 712,266.33 CR 0.00 0.00 0.00 712,266.33 712,266.33 CR 2242.00 Expenditures 74,563.35 230,573.73 0.00 528,103.41 222,966.33 305,137.08 2244.00 Res For Encumbrances 397,159.14 CR 226,936.42 0.00 501,980.42 449,236.81 170,222.72 CR 2271.00 Fund Balance 685,909.40 CR 0.00 0.00 0.00 0.00 685,909.40 CR 2271.19 Fund Bal Desig Future Yr 314,300.00 CR 0.00 0.00 0.00 0.00 314,300.00 CR 2403.00 Encumbrances 397,159.14 0.00 226,936.42 449,236.81 279,014.09 170,222.72 Total Liabilities 1,637,912.38 CR 688,092.88 457,519.15 1,784,496.72 1,968,659.64 1,407,33865 CR Assets 1,637,912.38 18,018.00 248,591.73 580,255.00 396,092.08 1,407,33865 Liabilities and Fund Balance 1,637,912.38 CR 688,092.88 457,519.15 1,784,496.72 1,968,65964 1,407,33865- CR Total Beautification Fund 0.00 706,110.88 706,110.88 2,364,751.72 2,364,751.72 0.00 Page:12 trialbal.rpt GIL Trial Balance Report Page:13 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/112015 through 12131/2015 075 Vehicle Disposal Fund 1"l Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 7,046,792.69 216,990.50 11,586.62 1,118,726.27 98,344.25 7,252,196.57 1127.00 Other Receivables 0.00 0.00 0.00 0.00 115.11 0.00 1171.00 Estimated Revenues 4,478,217.00 0.00 0.00 4,478,217.00 0.00 4,478,217.00 1172.00 Revenue Collections 896,538.83 CR 108.00 216,990.50 583.11 1,114,004.44 1,113,421.33 CR Total Assets 10,628,470.86 217,098.50 228,577.12 5,597,526.38 1,212,463.80 10,616,99224 Liabilities 2201.00 Vouchers Payable 0.00 2,061.16 2,061.16 34,519.07 34,519.07 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 22.81 0.00 0.00 2207.10 Due To Other Funds-Health Benefits 654.95 CR 1,309.90 1,309.90 8,466.35 9,121.30 654.95 CR 2207.15 Due To Other Funds-Employer FICA 213.51 CR 430.59 430.60 2,821.28 3,034.80 213.52 CR 2207.17 Due to Oth Fds-Retirement Ben 547.10 CR 1,100.06 1,102.15 6,929.79 7,478.98 549.19 CR 2207.20 Due To Other Funds-Sal&Wages 1,404.76 CR 3,501.87 3,501.14 21,927.63 23,331.66 1,404.03 CR 2207.25 Due to Other Funds-Deductions 1,825.60 CR 3,666.35 3,667.22 23,911.33 25,737.80 1,826.47 CR 2241.00 Appropriation 5,187,254.40 CR 0.00 0.00 0.00 5,187,254.40 5,187,254.40 CR 2242.00 Expenditures 86,298.91 12,958.20 1,477.34 814,692.61 716,912.84 97,779.77 2244.00 Res For Encumbrances 708,727.80 CR 0.00 0.00 709,347.00 709,037.40 708,727.80 CR 2271.00 Fund Balance 3,145,784.45 CR 0.00 0.00 0.00 0.00 3,145,784.45 CR 2271.19 Fund Bal Desig Future Yr 2,377,085.00 CR 0.00 0.00 0.00 0.00 2,377,085.00 CR 2403.00 Encumbrances 708,727.80 0.00 0.00 709,037.40 309.60 708,727.80 Total Liabilities 10,628,470.86 CR 25,028.13 13,549.51 2,331,67527 6,716,737.85 10,616,992.24 CR Page:13 trialbal.rpt G/L Trial Balance Report Page:14 2/212016 8:41:42AM COUNTY OF HAWAII 1211/2015 through 12/31/2015 Assets 10,628,470.86 217,098.50 228,577.12 5,597,526.38 1,212,463.80 10,616,992.24 Liabilities and Fund Balance 10,628,470.86 CR 25,028.13 13,549.51 2,331,675.27 6,716,737.85 10,616,992.24 CR Total Vehicle Disposal Fund 0.00 242,126.63 242,126.63 7,929,201.65 7,929,201.65 0.00 Page:14 trialbal.rpt GIL Trial Balance Report Page:15 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 0�1 V 085 Solid Waste Fund }-{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,237,130.18 659,073.32 2,095,861.57 5,337,964.53 12,020,034.44 2,800,341.93 1101.02 Imprest Fund 250.00 0.00 0.00 0.00 0.00 250.00 1115.40 Landfill Fees Receivable 2,118,907.82 774,193.18 625,442.28 5,114,638.11 4,405,332.60 2,267,658.72 1115.48 Allow For Doubtful Accts 409,338.31 CR 0.00 0.00 0.00 0.00 409,338.31 CR 1127.00 Other Receivables 0.00 0.00 0.00 0.00 545,975.44 0.00 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 59,434.76 0.00 1131.00 State Grants Receivable 229,266.08 0.00 0.00 0.00 425,749.29 229,266.08 1133.00 Fed Grants Receivable 82,515.68 0.00 0.00 0.00 0.00 82,515.68 1171.00 Estimated Revenues 28,053,563.00 0.00 0.00 28,053,563.00 0.00 28,053,563.00 1172.00 Revenue Collections 3,333,029.50 CR 0.00 654,554.50 971,724.73 4,959,308.73 3,987,584.00 CR Total Assets 30,979,264.95 1,433,266.50 3,375,858.35 39,477,890.37 22,415,83526 29,036,673.10 Liabilities 2201.00 Vouchers Payable 0.00 1,347,317.13 1,347,317.13 7,364,238.18 7,364,238.18 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 53,615.00 0.00 0.00 2207.10 Due To Other Funds-Health Benefits 27,694.76 CR 55,590.87 55,797.31 360,963.24 388,864.44 27,901.20 CR 2207.15 Due To Other Funds-Employer FICA 17,584.43 CR 35,607.26 36,221.41 223,318.01 241,516.59 18,198.58 CR 2207.17 Due to Oth Fds-Retiremt Ben 41,669.63 CR 83,948.87 83,844.14 532,132.99 573,697.89 41,564.90 CR 2207.20 Due To Other Funds-Sal&Wages 150,097.94 CR 361,585.63 363,034.72 2,303,596.01 2,455,143.04 151,547.03 CR 2207.25 Due to Other Funds-Deductions 106,671.59 CR 221,725.21 224,423.27 1,400,846.71 1,510,216.36 109,369.65 CR 2209.20 Hlth Ben&Employee Ded Payable 3,849.06 CR 0.00 0.00 3,849.06 7,698.12 3,849.06 CR 2241.00 Appropriation 32,018,289.49 CR 0.00 0.00 0.00 32,018,289.49 32,018,289.49 CR 2242.00 Expenditures 9,903,423.06 2,219,381.59 123,175.83 16,764,823.34 4,765,194.52 11,999,628.82 2244.00 Res For Encumbrances 10,251,832.16 CR 944,781.52 213,505.20 9,224,635.12 14,780,464.47 9,520,555.84 CR Page 15 trialbal.rpt GIL Trial Balance Report Page:16 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2248.40 Landfill Deferred Rev 1,709,569.51 CR 625,232.83 773,983.73 4,404,568.22 5,113,873.73 1,858,320.41 CR 2271.00 Fund Balance 3,518,160.60 CR 0.00 0.00 0.00 0.00 3,518,160.60 CR 2271.19 Fund Bal Desig Future Yr 3,288,851.00 CR 0.00 0.00 0.00 0.00 3,288,851.00 CR 2273.00 Fdbal Desig Imprest/PC 250.00 CR 0.00 0.00 0.00 0.00 250.00 CR 2403.00 Encumbrances 10,251,832.16 213,505.20 944,781.52 14,780,464.47 5,259,908.63 9,520,555.84 Total Liabilities 30.979,264.95 CR 6,108,676.11 4,166,084.26 57,417,050.35 74,479,105.46 29,036,673.10 CR Assets 30,979,264.95 1,433,266.50 3,375,858.35 39,477,890.37 22,415,835.26 29,036,673.10 Liabilities and Fund Balance 30 979,264.95 CR 6,108,676.11 4,166,084.26 57,417,050.35 74,479,105.46 29,036,673.10 CR Total Solid Waste Fund 0.00 7,541,942.61 7,541,942.61 96,894,940.72 96,894,940.72 0.00 Page:16 trialbal.rpt GIL Trial Balance Report Page:17 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 'Il N 090 Golf Course Fund 11 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 222,289.36 284,995.00 98,599.82 631,203.35 659,533.50 408,684.54 1101.02 Imprest Fund 2,000.00 0.00 0.00 0.00 0.00 2,000.00 1127.00 Other Receivables 0.00 0.00 0.00 0.00 521.00 0.00 1171.00 Estimated Revenues 1,347,256.00 0.00 0.00 1,347,256.00 0.00 1,347,256.00 1172.00 Revenue Collections 292,790.00 CR 0.00 284,995.00 5,673.00 583,458.00 577,785.00 CR Total Assets 1,278,755.36 284,995.00 383,594.82 1,984,132.35 1,243,512.50 1,180,155.54 Liabilities 2201.00 Vouchers Payable 0.00 7,871.87 7,871.87 85,322.40 85,322.40 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 4,974.00 0.00 0.00 2207.10 Due To Other Funds-Health Benefits 3,993.23 CR 8,471.21 8,955.96 52,338.04 56,816.02 4,477.98 CR 2207.15 Due To Other Funds-Employer FICA 2,266.00 CR 4,485.19 4,386.27 28,827.68 30,994.76 2,167.08 CR 2207.17 Due to Oth Fds-Retiremt Ben 6,182.03 CR 12,319.61 12,224.73 69,929.99 76,017.14 6,087.15 CR 2207.20 Due To Other Funds-Sal&Wages 20,062.09 CR 43,971.78 43,119.78 300,311.23 319,521.32 19,210.09 CR 2207.25 Due to Other Funds-Deductions 12,775.30 CR 26,645.40 26,531.75 169,831.67 182,493.32 12,661.65 CR 2209.20 filth Ben&Employee Ded Payable 1,515.90 CR 0.00 0.00 1,515.90 3,031.80 1,515.90 CR 2241.00 Appropriation 1,347,313.15 CR 0.00 0.00 1,800.00 1,349,113.15 1,347,313.15 CR 2242.00 Expenditures 549,856.88 107,165.04 9,239.92 744,079.28 96,297.28 647,782.00 2244.00 Res For Encumbrances 72,335.48 CR 0.00 0.00 7,945.90 80,224.23 72,335.48 CR 2271.00 Fund Balance 432,504.54 CR 0.00 0.00 0.00 0.00 432,504.54 CR 2273.00 Fdbal Desig Imprest/PC 2,000.00 CR 0.00 0.00 0.00 0.00 2,000.00 CR 2403.00 Encumbrances 72,335.48 0.00 0.00 80,224.23 7,888.75 72,335.48 Total Liabilities 1,278,755.36 CR 210,930.10 112,330.28 1,547,100.32 2,287,720.17 1,180,155.54 CR Page 17 trialbal.rpt GIL Trial Balance Report Page:18 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 Assets 1,278,755.36 284,995.00 383,594.82 1,984,132.35 1,243,512.50 1,180,155.54 Liabilities and Fund Balance 1,278,755.36 CR 210,930.10 112,330.28 1,547,100.32 2,287,720.17 1,180,155.54 CR Total Golf Course Fund 0.00 495,925.10 495,925.10 3,531,232.67 3,531,23267 0.00 Page:18 trialbal.rpt G/L Trial Balance Report Page:19 2/2/2016 8:41:42AM COUNTY OF HAWAII AA'' 1211/2015 through 12/31/2015 N N 095 Geotherm Reloc&Community Benefits r-1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,350,600.30 257,610.00 2,843.90 548,999.10 106,510.33 4,605,366.40 1127.00 Other Receivables 0.00 0.00 0.00 0.00 81,491.32 0.00 1171.00 Estimated Revenues 1,700,000.00 0.00 0.00 1,700,000.00 0.00 1,700,000.00 1172.00 Revenue Collections 209,897.78 CR 0.00 257,610.00 81,491.32 548,999.10 467,507.78 CR Total Assets 5,840,702.52 257,610.00 260,453.90 2,330,49042 737,000.75 5,837,85862 Liabilities 2201.00 Vouchers Payable 0.00 2,595.87 2,595.87 106,262.30 106,262.30 0.00 2241.00 Appropriation 1,971,440.00 CR 0.00 0.00 0.00 1,971,440.00 1,971,440.00 CR 2242.00 Expenditures 103,666.43 2,843.90 0.00 377,950.33 271,440.00 106,510.33 2244.00 Res For Encumbrances 0.00 0.00 0.00 542,880.00 271,440.00 0.00 2271.00 Fund Balance 1,872,928.95 CR 0.00 0.00 0.00 0.00 1,872,928.95 CR 2271.19 Fund Bal Desig Future Yr 1,100,000.00 CR 0.00 0.00 0.00 0.00 1,100,000.00 CR 2271.66 Fund Bal-Desig,Relocation 1,000,000.00 CR 0.00 0.00 0.00 0.00 1,000,000.00 CR 2403.00 Encumbrances 0.00 0.00 0.00 271,440.00 271,440.00 0.00 Total Liabilities 5,840,702.52 CR 5,439.77 2,59587 1,298,532.63 2,892,022.30 5,837,858.62 CR Assets 5,840,702.52 257,610.00 260,453.90 2,330,490.42 737,000.75 5,837,858.62 Liabilities and Fund Balance 5,840,702.52 CR 5,439.77 2595.87 1,298,532.63 2,892,022.30 5,837,858.62 CR Total Geotherm Reloc&Community Benefits 0.00 263,049.77 263,049.77 3,629,023.05 3,629,023.05 000 Page:19 trialbal.rpt G/L Trial Balance Report Page:20 2/212016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 72,670,990.01 4,710,289.54 5,346,583.14 42,512,540.51 42,184,350.92 72,034,696.41 1127.10 Private Contribution Rec 1,818,885.73 0.00 0.00 0.00 116,779.26 1,818,885.73 1129.00 Bonds Auth-Unissued 257,466,185.22 0.00 0.00 3,076.04 25,000,000.00 257,466,185.22 1130.01 Due From Other Funds 0.00 35,000.00 0.00 35,000.00 226,750.56 35,000.00 1131.00 State Grants Receivable 465,237.94 0.00 0.00 518,000.00 318,000.00 465,237.94 1131.50 State Loans Receivable 31,941,947.10 0.00 0.00 8,268,361.40 2,300,000.00 31,941,947.10 1133.00 Fed Grants Receivable 115,221,289.08 0.00 11,528.08 6,051,486.00 6,338,269.94 115,209,761.00 1133.55 Program Income Receivable 183,416.00 0.00 0.00 0.00 21,510.00 183,416.00 1171.00 Estimated Revenue 0.00 18,746,581.47 18,746,581.47 99,411,175.02 99,411,175.02 0.00 1172.90 Sundry Revenues 563,430.46 CR 1,057,130.44 38,343.00 1,057,130.44 601,773.46 455,356.98 Total Assets 479,204,520.62 24,549,001.45 24,143,035.69 157,856,769.41 176,510,609.16 479,610,486.38 Liabilities 2201.00 Vouchers Payable 0.00 4,190,567.32 4,190,567.32 40,407,871.09 40,407,871.09 0.00 2207.00 Due To Other Funds 280,450.69 CR 0.00 0.00 180,276.12 98,260.60 280,450.69 CR 2214.01 Advance Pmts Received 0.10 CR 0.00 3,235,725.32 21,510.00 3,257,235.32 3,235,725.42 CR 2214.38 Hokulia Settlement Payable 13,082.26 CR 0.00 384.12 0.00 2,223.17 13,46638 CR 2231.27 Unallot Approp 06A Bonds 0.00 0.00 0.00 456,222.70 0.00 0.00 2231.28 Unallot Approp 07A Bonds 438,379.00 CR 0.00 0.00 2,618,052.30 0.00 438,379.00 CR 2231.29 Unallot Approp 07A Bonds-Hiway 2,111,805.45 CR 0.00 0.00 1,500,000.00 0.00 2,111,805.45 CR 2231.31 Unallot Approp Bond Ord 08-106 16,399,374.68 CR 0.00 0.00 288,481.38 0.00 16,399,374.68 CR 2231.34 Unallot Approp Bond Ord 04-154 954,304.10 CR 0.00 0.00 0.00 0.00 954,304.10 CR 2231.35 Unallot Approp Bond Ord 11-40 14,333,691.20 CR 1,196,456.82 0.00 3,555,009.71 0.00 13,137,234.38 CR 2231.36 Unallot Approp Bond Ord 12-77 201,631.52 CR 0.00 0.00 0.00 0.00 201,631.52 CR Page:20 trialbal.rpt GIL Trial Balance Report Page:21 2/2/2016 8:41:42AM COUNTY OF HAWAII MM 12/1/2015 through 12/31/2015 r'✓ N 110 Capital Projects Fund ! 'i Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2231.37 UnallotApprop Bond Ord 12-150 19,788,461.54 CR 0.00 0.00 1,002,574.50 0.00 19,788,461.54 CR 2231.39 UnallotApprop Bond Ord 13-23 222.56 CR 0.00 0.00 2,200,000.00 0.00 222.56 CR 2231.41 Unallot Funds for Kamakoa Nui 1,348,850.00 CR 1,126,128.65 1,104,102.51 4,456,369.91 5,501,196.88 1,326,823.86 CR 2231.42 UnallotApprop Bond Ord 13-84 1,169,000.00 CR 0.00 0.00 0.00 0.00 1,169,000.00 CR 2231.43 UnallotApprop Bond Ord 14-11 6,069,189.67 CR 0.00 0.00 3,190,000.00 0.00 6,069,189.67 CR 2231.44 UnallotApprop Bond Ord 15-18 12,500,000.00 CR 0.00 0.00 0.00 0.00 12,500,000.00 CR 2231.45 UnallotApprop Bond Ord 15-68 48,359,233.06 CR 16,055,328.00 0.00 63,396,094.94 0.00 32,303,905.06 CR 2232.00 Unal Appr Hiway Fund Trs 0.00 0.00 0.00 800,000.00 800,000.00 0.00 2233.00 Unal Appr Gen Fund Trs 180,723.73 CR 202,500.00 255,000.00 244,177.00 255,000.00 233,223.73 CR 2234.00 Unal Appr Other Fund Trs 29,610.74 CR 0.00 0.00 130,177.18 130,177.18 29,610.74 CR 2235.00 Unal Appr Cap Proj Fdbal 20,000.00 CR 0.00 0.00 0.00 0.00 20,000.00 CR 2236.03 Unal App Fueltx IC 96-98 13,762.13 CR 0.00 0.00 0.00 0.00 13,762.13 CR 2236.04 Unal App Fueltx lc 98-00 85.02 CR 0.00 0.00 0.00 0.00 85.02 CR 2236.05 Unal App Fueltx lc 00-02 129,706.78 CR 0.00 0.00 0.00 0.00 129,706.78 CR 2236.07 Unal App Fueltx IC 04-06 3,762.00 CR 0.00 0.00 0.00 0.00 3,762.00 CR 2236.08 Unal App Fueltx IC 06-08 1,094,410.97 CR 0.00 0.00 0.00 0.00 1,094,410.97 CR 2236.09 Unal App Fueltx IC 08-10 2,032,929.26 CR 0.00 0.00 0.00 0.00 2,032,929.26 CR 2236.10 Unal App Fueltx IC 10-12 352,328.14 CR 50,000.00 116,168.00 140,000.00 116,168.00 418,496.14 CR 2236.12 Unal App Fueltx IC 14-16 2,372,496.79 CR 0.00 271,831.13 480,000.00 1,409,851.92 2,644,327.92 CR 2241.00 Appropriation 358,016,294.92 CR 116,168.00 18,630,413.47 2,506,265.29 379,036,805.68 376,530,540.39 CR 2242.00 Expenditures 36,714,848.60 4,261,077.32 0.00 323,474,362.11 282,498,436.19 40,975,925.92 2244.00 Res For Encumbrances 153,083,927.99 CR 3,601,839.21 23,243,579.30 466,355,877.57 361,384,101.28 172,725,668.08 CR 2271.00 Fund Balance 1,683,261 31 CR 0.00 0.00 0.00 0.00 1,683,261.31 CR 2271.05 Fund Balance--Designated 6,038,661.58 CR 0.00 0.00 130,177.18 0.00 6,038,661.58 CR 2271.23 Fund Bal-SRF 11,129,036.00 CR 0.00 0.00 2,300,000.00 0.00 11,129,036.00 CR Page:21 trialbal.rpt G/L Trial Balance Report Page:22 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2271.33 Fund Bal-Fuel Tx IC 10-12 191,106.32 CR 0.00 0.00 0.00 0.00 191,106.32 CR 2271.34 Fund Bal-Fuel Tx IC 12-14 2,070,063.90 CR 0.00 0.00 0.00 0.00 2,070,063.90 CR 2271.64 Fund Bal-Lapsed Hiway Fd Proj 2,508,735.50 CR 0.00 0.00 800,000.00 0.00 -2,508,735.50 CR 2271.65 Fund Bal-Lapsed Gen Fd Proj 3,971,114.32 CR 200,000.00 0.00 200,000.00 0.00 3,771,114.32 CR 2271.67 Fund Balance-Lapsed Other Fund Proj. 113,603.98 CR 0.00 0.00 0.00 0.00 113,603.98 CR 2403.00 Encumbrances 153,083,927.99 23,243,579.30 3,601,839.21 358,994,003.99 186,268,335.91 172,725,668.08 Total Liabilities 479,204,520.62 CR 54,243,644.62 54,649,610.38 1,279,827,502.97 1,261,165,66322 479,610,486.38 CR Assets 479,204,520.62 24,549,001.45 24,143,035.69 157,856,769.41 176,518,609.16 479,610,486.38 Liabilities and Fund Balance 479,204,520.62 CR 54,243,644.62 54,649,610.38 1,279,827,502.97 1,261,165,663.22 479,610,486.38 CR Total Capital Projects Fund 0.00 78,792,646.07 78,792,646.07 1,437,684,272.38 1,437,684,272.38 0.00 Page:22 trialbal.rpt G/L Trial Balance Report Page:23 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/3112015 714 I\7 123 Id 17--Kaloko Agency 1-I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets Total Assets 0.00 0.00 0.00 0.00 0.00 0.00 Liabilities Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 Total Id 17-Kaloko Agency 0.00 0.00 0.00 0.00 0.00 0.00 Page:23 trialbal.rpt G/L Trial Balance Report Page:24 2/2/2016 8:41:42AM COUNTY OF HAWAII 1211/2015 through 12/31/2015 125 Kona Wdrvw/Cstvw Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 333,736.17 16,985.65 1,535.53 111,805.24 112,641.73 349,186.29 1121.80 Special Assessment Receivable 14,664.22 CR 15,719.15 16,988.13 106,161.75 126,408.12 15,933.20 CR Total Assets 319,071.95 32,704.80 18,523.66 217,966.99 239,049.85 333,253.09 Liabilities 2201.00 Vouchers Payable 0.00 62.00 62.00 915.16 915.16 0.00 2207.00 Due to Other Funds 0.00 0.00 0.00 2,057.52 0.00 0.00 2214.01 Advance Pmts Received 0.00 0.00 0.00 14,617.45 0.00 0.00 2230.01 Due To Holders,S.A.Bonds 315,411.80 CR 62.00 15,156.82 99,532.85 96,691.66 330,506.62 CR 2248.80 Deferred Special Assessment 3,660.15 CR 15,159.30 14,245.62 96,677.09 95,110.39 2,746.47 CR Total Liabilities 319,071.95 CR 15,283.30 29,464.44 213,800.07 192,717.21 333,253.09 CR Assets 319.071.95 32,704.80 18,523.66 217,966.99 239,049.85 333,253.09 Liabilities and Fund Balance 319,071.95 CR 15,283.30 29,464.44 213,800.07 192,717.21 333,253.09 CR Total Kona WdrvwlCstvw 0.00 47,988.10 47,988.10 431,767.06 431,767.06 0.00 Page.24 trialbal.rpt GIL Trial Balance Report Page:25 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 LCD CI 127 Id 19--Kona Ocn Vw Prop Subdiv 11 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 427,617.21 2,828.22 0.00 51,513.87 45,355.30 430,445.43 1121.80 Special Assessment Receivable 5,675.42 0.00 2,828.22 50,900.99 51,510.16 2,847.20 Total Assets 433,29263 2,828.22 2,828.22 102,414.86 96,865.46 433,29263 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 791.16 791.16 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,779.39 0.00 0.00 2214.01 Advance Pmts Received 0.00 0.00 0.00 5,878.53 0.00 0.00 2230.01 Due To Holders,S.A.Bonds 427,617.21 CR 0.00 2,828.22 37,697.38 51,513.87 430,445.43 CR 2248.80 Deferred Special Assessment 5,675.42 CR 2,828.22 0.00 51,510.16 50,900.99 2,847.20 CR Total Liabilities 433,29263 CR 2,828.22 2,828.22 97,65662 103,206.02 433,29263 CR Assets 433,292.63 2,828.22 2,828.22 102,414.86 96,865.46 433,29263 Liabilities and Fund Balance 433,292.63 CR 2,828.22 2,828.22 97,656.62 103,206.02 433,292.63 CR Total Id 19-Kona Ocn Vw Prop Subdiv 0.00 5.656.44 5,656.44 200,071.48 200,071.48 0.00 Page.25 trialbal.rpt G/L Trial Balance Report Page:26 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 137 Id Revolving Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 177,978.74 743.33 0.00 2,655.18 0.00 178,722.07 Total Assets 177,978.74 743.33 0.00 2,655.18 0.00 178,722.07 Liabilities 2241.00 Appropriation 6,025.76 CR 0.00 0.00 0.00 6,025.76 6,025.76 CR 2242.00 Expenditures 0.00 0.00 0.00 6,025.76 6,025.76 0.00 2244.00 Res For Encumbrances 6,025.76 CR 0.00 0.00 6,025.76 6,025.76 6,025.76 CR 2271.00 Fund Balance 171,952.98 CR 0.00 743.33 0.00 2,655.18 172,696.31 CR 2403.00 Encumbrances 6,025.76 0.00 0.00 6,025.76 0.00 6,025.76 Total Liabilities 177,978.74 CR 0.00 743.33 18,07728 20,732.46 178,722.07 CR Assets 177,978.74 743.33 0.00 2,655.18 0.00 178,722.07 Liabilities and Fund Balance 177,978.74 CR 0.00 743.33 18,077.28 20,732 46 178,722.07 CR Total Id Revolving Fund 0.00 743.33 743.33 20,732.46 20,732.46 0.00 Page:26 trialbal.rpt G/L Trial Balance Report Page:27 2/2/2016 8:41:42AM COUNTY OF HAWAII ^ 121 1/2015 through 12/31/2015 ' W N140 Sewer Connection Reserve Fund }l Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Total Assets 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Liabilities 2271.00 Fund Balance 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Total Liabilities 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Assets 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Liabilities and Fund Balance 200,000.00 CR 0.00 0.00 0.00 0.00 200,00000 CR Total Sewer Connection Reserve Fund 0.00 0.00 0.00 0.00 0.00 000 Page:27 trialbal.rpt G/L Trial Balance Report Page:28 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 141 Sewer Loan Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Total Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities 2271.00 Fund Balance 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Total Liabilities 100,000.00 CR 0.00 0.00 0.00 000 100,000.00 CR Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities and Fund Balance 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Total Sewer Loan Fund 0.00 0.00 0.00 0.00 0.00 0.00 Page:28 trialbal.rpt GIL Trial Balance Report Page:29 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 N N 152 Office Of Housing Fund '1'1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,534,806.99 1,672,915.15 1,744,573.95 10,890,970.27 10,586,255.53 1,463,148.19 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1115.50 Fraud Recovery Receivable 520,938.57 0.00 0.00 0.00 0.00 520,938.57 1115.58 Allow for Doubtful Accounts 482,991.64 CR 0.00 0.00 0.00 0.00 482,991.64 CR 1124.00 Loans Receivable 78,571.80 0.00 0.00 0.00 0.00 78,571.80 1127.00 Other Receivables 52,605.43 0.00 0.00 0.00 0.00 52,605.43 1130.01 Due From Other Funds 0.00 0.00 0.00 6,706.26 59,314.25 0.00 1133.00.Fed Grants Receivable 11,845.63 0.00 637.49 0.00 87,073.71 11,208.14 1171.00 Estimated Revenues 18,272,530.26 0.00 0.00 18,272,530.26 0.00 18,272,530.26 1172.00 Revenue Collections 8,182,250.40 CR 0.00 1,530,032.03 86,436.22 9,798,718.65 9,712,282.43 CR Total Assets 11,806,156.64 1,672,915.15 3,275,243.47 29,256,643.01 20,531,362.14 10,203,828.32 Liabilities 2201.00 Vouchers Payable 0.00 1,471,835.36 1,471,835.36 8,926,057.04 8,926,057.04 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 9,111.26 6,706.26 0.00 2207.10 Due To Other Funds-Health Benefits 10,897.50 CR 21,795.00 21,795.00 135,559.12 146,456.62 10,897.50 CR 2207.15 Due To Other Funds-Employer FICA 7,125.00 CR 14,148.42 14,211.36 91,807.04 98,994.98 7,187.94 CR 2207.17 Due to Oth Fds-Retiremt Ben 17,257.31 CR 34,288.86 34,414.27 221,198.90 238,581.62 17,382.72 CR 2207.20 Due To Other Funds-Sal&Wages 56,016.63 CR 134,842.94 134,971.19 846,714.44 902,859.32 56,144.88 CR 2207.25 Due to Other Funds-Deductions 45,496.21 CR 91,040.91 91,650.44 586,539.09 632,644.83 46,105.74 CR 2213.30 Fam Self Suff Pgm Dep Pay 55,133.92 CR 0.00 2,512.54 33,963.41 16,949.37 57,646.46 CR 2214.00 Other Payables 5,239.61 CR 0.00 0.00 0.00 0.00 5,239.61 CR 2241.00 Appropriation 18,473,465.31 CR 0.00 0.00 0.00 18,473,465.31 18,473,465.31 CR 2242.00 Expenditures 8,059,782.14 1,790,743.15 184,976.16 11,035,982.07 1,370,432.94 9,665,549.13 Page:29 trialbal.rpt G/L Trial Balance Report Page:30 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2244.00 Res For Encumbrances 254,064.21 CR 56,035.98 10,000.00 392,878.44 399,971.62 208,028.23 CR 2248.11 Deferred Revenue 37,946.93 CR 0.00 0.00 0.00 0.00 37,946.93 CR 2271.00 Fund Balance 108,970.30 CR 0.00 0.00 0.00 0.00 108,970.30 CR 2271.63 Fund Balance-H A P 1,048,290.06 CR 0.00 0.00 0.00 0.00 1,048,290.06 CR 2273.00 Fund Bal Desig Imprest/PC Fund 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2403.00 Encumbrances 254,06421 10,000.00 56,035.98 399,971.62 191,943.39 208,028.23 Total Liabilities 11,806,156.64 CR 3624,730.62 2,022,402.30 22,679,782.43 31,405,063.30 10,203,828.32 CR Assets 11,806,156.64 1,672,915.15 3,275,243.47 29,256,643.01 20,531,362.14 10,203,828.32 Liabilities and Fund Balance 11,806,156.64 CR 3,624,730.62 2,022,402.30 22,679,782.43 31,405,063.30 10,203,828.32 CR Total Office Of Housing Fund 0.00 5,297,645.77 5,297,645.77 51,936,425.44 51,936,425.44 0.00 Page:30 trialbal.rpt G/L Trial Balance Report Page:31 2/2/2016 8:41:42AM COUNTY OF HAWAII M 1211/2015 through 12/31/2015 c40 154 Cty Hsng Revolving Fund r-1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,520,115.60 25,099.12 0.00 160,457.74 15,062.00 2,545,214.72 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1171.00 Estimated Revenues 6.64 0.00 0.00 6.64 0.00 6.64 1172.00 Revenue Collections 81,920.96 CR 0.00 99.12 0.00 82,020.08 82,020.08 CR Total Assets 2,438,301.28 25,099.12 99.12 160,464.38 97,082.08 2,463.301.28 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 15,093.00 15,093.00 0.00 2203.23 Vacation Transfer-In Pay 29,668.09 CR 0.00 0.00 0.00 0.00 29,668.09 CR 2241.00 Appropriation 2,329,154.48 CR 0.00 0.00 0.00 2,329,154.48 2,329,154.48 CR 2242.00 Expenditures 38,375.66 CR 0.00 25,000.00 2,344,209.84 2,407,585.50 63,375.66 CR 2244.00 Res For Encumbrances 0.00 0.00 0.00 4,658,295.68 2,329,147.84 0.00 2271.00 Fund Balance 40,996.41 CR 0.00 0.00 0.00 0.00 40,996.41 CR 2271.05 Fund Balance--Designated 6.64 CR 0.00 0.00 0.00 0.00 6.64 CR 2273.00 Fdbal Desig Imprest/PC 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2403.00 Encumbrances 0.00 0.00 0.00 2,329,147.84 2,329,147.84 0.00 Total Liabilities 2,438,301.28 CR 0.00 25,000.00 9,346,746.36 9,410,128.66 2,463,301.28 CR Assets 2,438,301.28 25,099.12 99.12 160,464.38 97,08208 2,463,301.28 Liabilities and Fund Balance 2,438,301.28 CR 0.00 25,000.00 9,346,746.36 9,410,128.66 2,463,301.28 CR Total Cty Hsng Revolving Fund 0.00 25,099.12 25,099.12 9,507,210.74 9,507,210.74 000 Page:31 trialbal.rpt G/L Trial Balance Report Page:32 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 156 Kulaimano Eldly Hsg Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 651,386.80 21,466.98 20,242.33 133,783.10 194,710.96 652,611.45 1101.02 Imprest Fund 50.00 0.00 0.00 0.00 0.00 50.00 1123.00 Prepaid Expense 1,534.00 0.00 0.00 0.00 0.00 1,534.00 1160.01 Buildings And Structures 1,136,007.95 0.00 0.00 0.00 0.00 1,136,007.95 1162.00 Land 250,000.00 0.00 0.00 0.00 0.00 250,000.00 1163.02 Grnd&Site Improvements 261,000.00 0.00 0.00 0.00 - 0.00 261,000.00 1163.03 Furniture&Fixtures 105,844.58 0.00 0.00 0.00 0.00 105,844.58 1169.00 Accum Depreciation 1,168,370.65 CR 0.00 0.00 0.00 0.00 1,168,370.65 CR 1171.00 Estimated Revenues 325,548.00 0.00 0.00 325,548.00 0.00 325,548.00 1172.00 Revenue Collections 109,255.12 CR 0.00 21,377.92 298.00 130,931.04 130,633.04 CR Total Assets 1,453,745.56 21,466.98 41,620.25 459,629.10 325,642.00 1,433,592.29 Liabilities 2201.00 Vouchers Payable 0.00 13,417.39 13,417.39 74,150.85 74,150.85 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,350.00 0.00 0.00 2212.00 Interest Payable 0.00 0.00 0.00 20,067.74 6,871.02 0.00 2213.00 Security Deposit Payable 10,625.00 CR 161.00 0.00 1,578.00 0.00 10,464.00 CR 2215.50 Unearned Rental 800.09 CR 0.00 0.00 55.06 0.00 800.09 CR 2231.00 Bonds Payable 707,807.87 CR 0.00 0.00 53,042.69 0.00 707,807.87 CR 2241.00 Appropriation 355,702.24 CR 0.00 0.00 0.00 355,702.24 355,702.24 CR 2242.00 Expenditures 102,346.16 20,242.33 250.06 157,368.42 35,029.99 122,338.43 2244.00 Res For Encumbrances 28,918.22 CR 7,486.01 49,999.68 75,113.01 116,390.66 71,431.89 CR 2271.15 Contri From Priv Sources 250,500.00 CR 0.00 0.00 0.00 0.00 250,500.00 CR 2271.16 Contri From Fedl Govt 160,795.91 CR 0.00 0.00 0.00 0.00 160,795.91 CR Page:32 trialbal.rpt G/L Trial Balance Report Page:33 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 Cn N 156 Kulaimano Eldly Hsg Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2283.00 Retained Earnings 17,747.61 CR 0.00 0.00 0.00 0.00 17,747.61 CR 2283.10 Ret Eam-Desig Future Yr 52,063.00 CR 0.00 0.00 0.00 0.00 52,063.00 CR 2283.20 Ret Earn Desig Imprest/PC 50.00 CR 0.00 0.00 0.00 0.00 50.00 CR 2403.00 Encumbrances 28,918.22 49,999.68 7,486.01 116,390.66 44,958.77 71,431.89 Total Liabilities 1,453,745.56 CR 91,306.41 71,153.14 499,116.43 633,103.53 1,433,592.29 CR Assets 1,453,745.56 21,466.98 41,620.25 459,629.10 325,64200 1,433,59229 Liabilities and Fund Balance 1,453,745.56 CR 91,306.41 71,153.14 499,116.43 633,103.53 1,433,59229 CR Total Kulaimano Eldly Hsg Fund 0.00 112,773.39 112,773.39 958,745.53 958,745.53 0.00 Page:33 trialbal.rpt G/L Trial Balance Report Page:34 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/3112015 158 Ouli Ekahi Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 853.98 0.00 850.00 853.98 850.00 3.98 1101.02 Imprest Fund 100.00 0.00 0.00 0.00 0.00 100.00 1101.09 Cash-Reserve 49,521.11 0.00 0.00 0.00 0.00 49,521.11 1101.17 Cash-Security Deposit 28,625.57 0.00 0.00 0.00 0.00 28,625.57 1101.18 Cash W/Rental Agent 312,723.69 0.00 0.00 0.00 0.00 312,723.69 1125.00 Rent Receivable 7,102.58 0.00 0.00 0.00 0.00 7,102.58 1127.00 Other Receivables 648.90 0.00 0.00 0.00 0.00 648.90 1160.01 Buildings And Structures 457,180.35 0.00 0.00 0.00 0.00 457,180.35 1162.00 Land 503,877.18 0.00 0.00 0.00 0.00 503,877.18 1163.02 Gmd&Site Improvements 11,850.14 0.00 0.00 0.00 0.00 11,850.14 1163.03 Furniture&Fixtures 23,898.70 0.00 0.00 0.00 0.00 ' 23,898.70 1169.00 Accum Depreciation 41,748.04 CR 0.00 0.00 0.00 0.00 41,748.04 CR 1171.00 Estimated Revenues 350,070.00 0.00 0.00 350,070.00 0.00 350,070.00 1172.00 Revenue Collections 853.98 CR 0.00 0.00 0,00 853.98 853.98 CR Total Assets 1,703,850.18 0.00 850.00 350,923.98 1,703.98 1,703,000.18 Liabilities 2201.00 Vouchers Payable 0.00 850.00 850.00 850.00 850.00 0.00 2212.50 Loan Payable 350,542.48 CR 0.00 0.00 0.00 0.00 350,542.48 CR 2213.00 Security Deposit Payable 27,200.00 CR 0.00 0.00 0.00 0.00 27,200.00 CR 2241.00 Appropriation 350,070.00 CR 0.00 0.00 0.00 350,070.00 350,070.00 CR 2242.00 Expenditures 0.00 850.00 0.00 850.00 0.00 850.00 2244.00 Res For Encumbrances 7,954.44 CR 0.00 0.00 0.00 7,954.44 7,954.44 CR 2271.12 Unearned Rental 265.88 CR 0.00 0.00 0.00 0.00 265.88 CR Page:34 trialbal.rpt G/L Trial Balance Report Page:35 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 O158 Ouli Ekahi Housing Fund VD Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2283.00 Retained Earnings 430,649.64 CR 0.00 0.00 0.00 0.00 430,649.64 CR 2283.05 Retained Earn-Equip Res 655.00 CR 0.00 0.00 0.00 0.00 655.00 CR 2283.20 Ret Earn Desig Imprest/PC 100.00 CR 0.00 0.00 0.00 0.00 100.00 CR 2284.10 Contributed Capital 544,367.18 CR 0.00 0.00 0.00 0.00 544,367.18 CR 2403.00 Encumbrances 7,954.44 0.00 0.00 7,954.44 0.00 7,954.44 Total Liabilities 1,703,850.18 CR 1,700.00 850.00 9,654.44 358,874.44 1,703,000.18 CR Assets 1,703,850.18 0.00 850.00 350,923.98 1,703.98 1,703,000.18 Liabilities and Fund Balance 1,703,850.18 CR 1,700.00 850.00 9,654.44 358,874.44 1,703,000.18 CR Total Ouli Ekahi Housing Fund 0.00 1,700.00 1,700.00 360,578.42 360,578.42 0.00 Page:35 trialbal.rpt G/L Trial Balance Report Page:36 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/112015 through 12/31/2015 200 Shippers Wharf Trust Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,055,342.70 3,413.61 3,719.93 30,112.60 87,504.58 1,055,036.38 1127.00 Other Receivables 0.00 0.00 0.00 0.00 486.36 0.00 1172.00 Revenues 26,212.63 CR 0.00 3,413.61 486.36 30,112.60 29,626.24 CR 1190.00 Investments 1,274,890.79 0.00 0.00 0.00 0.00 1,274,890.79 Total Assets 2,304,020.W 3,41361 7,133.54 30.598.96 116,103.54 2,300,300.93 Liabilities 2201.00 Vouchers Payable 0.00 3,719.93 3,719.93 87,504.58 87,504.58 0.00 2242.00 Expenditures 83,784.65 3,719.93 0.00 87,504.58 0.00 87,504.58 2271.00 Fund Balance 2,387,805.51 CR 0.00 0.00 0.00 0.00 2,387,805.51 CR Total Liabilities 2,304,020.86 CR 7,439.86 3,719.93 175,009.16 87,504.58 2,300,300.93 CR Assets 2,304,020.86 3,413.61 7,133.54 30,598.96 118,103.54 2,300,300.93 Liabilities and Fund Balance 2,304,020.86 CR 7,439.86 3,719.93 175,009.16 87,504.58 2,300,300.93 CR Total Shippers Wharf Trust Fund 0.00 10,853.47 10.853.47 205,608.12 205,608.12 0.00 Page:36 trialbal.rpt G/L Trial Balance Report Page:37 212/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 '. 1 M 205 Organ&Tissue Educ Fund 1..1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,629.00 394.00 986.00 2,217.60 2,153.60 1,037.00 Total Assets 1029.00 394.00 986.00 2,217.60 2,153.60 1,03700 Liabilities 2201.00 Vouchers Payable 0.00 986.00 986.00 2,153.60 2,153.60 0.00 2206.00 Due To State Of HI 1,629.00 CR 986.00 394.00 1,959.00 2,023.00 1,037.00 CR • Total Liabilities 1,629.00 CR 1,972.00 1.380.00 4,112.60 4,176.60 1,037.00 CR Assets 1,629.00 394.00 986.00 2,217.60 2,153.60 1,037.00 Liabilities and Fund Balance 1,629.00 CR 1,972.00 1,380.00 4,112.60 4,176.60 1,037.00 CR Total Organ&Tissue Educ Fund 0.00 2,366.00 2,366.00 6,33020 6,33020 0.00 Page:37 trialbal.rpt GIL Trial Balance Report Page:38 2/2/2016 8:41:42AM COUNTY OF HAWAII 1211/2015 through 12/31/2015 210 Non-Profit Plate Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,500.00 350.00 950.00 2,040.00 2,090.00 900.00 Total Assets 1,500.00 350.00 950.00 2,040.00 2,090.00 90000 Liabilities 2201.00 Vouchers Payable 0.00 950.00 950.00 2,090.00 2,090.00 0.00 2214.30 Due To Non-Profit Agencies 1,500.00 CR 950.00 350.00 1,900.00 1,850.00 900.00 CR Total Liabilities 1,500.00 CR 1,900.00 1,300.00 3,990.00 3,940.00 900.00 CR Assets 1,500.00 350.00 950.00 2.040.00 2,090.00 900.00 Liabilities and Fund Balance 1,500.00 CR 1,900.00 1,300.00 3,990.00 3,940.00 900.00 CR Total Non-Profit Plate Fund 0.00 2.250.00 2,250.00 6,030.00 6,03000 0.00 Page:38 trialbal.rpt G/L Trial Balance Report Page:39 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 AA'' ct 215 Lapsed Warrants Fund 11 Beginning Account Number Balance Debits Credits YTD Debits YTO Credits Balance Assets 1101.01 Cash 311,339.85 0.00 0.00 17,399.95 5,146.88 311,339.85 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 17,399.95 0.00 Total Assets 311,339.85 0.00 0.00 17,399.95 22,546.83 311,339.85 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 5,146.88 5,146.88 0.00 2214.25 Lapsed Warrants Payable 92,136.16 CR 0.00 0.00 5,146.88 123.24 92,136.16 CR 2271.00 Fund Balance 219,203.69 CR 0.00 0.00 123.24 0.00 219,203.69 CR Total Liabilities 311,339.85 CR 0.00 0.00 10417.00 5,270.12 311,339.85 CR Assets 311,339.85 0.00 0.00 17,399.95 22,546.83 311,339.85 Liabilities and Fund Balance 311,339.85 CR 0.00 0.00 10,417.00 5,270.12 311,339.85 CR Total Lapsed Warrants Fund 0.00 0.00 0.00 27,816.95 27,816.95 0.00 Page:39 trialbal.rpt G/L Trial Balance Report Page:40 2/2/2016 8:41:42AM COUNTY OF HAWAII 121112015 through 12/31/2015 220 Payroll Clearance Fund Beginning Account Number Balance Debits Credits YTO Debits YTD Credits Balance Assets 1101.01 Cash 7,177,994.99 CR 21,516,137.76 21,456,379.95 137,849,772.30 145,415,712.40 7,118,237.18 CR 1127.00 Other Receivables 0.00 0.00 0.00 150.00 150.00 0.00 1127.45 Taxes Receivable 2,178.97 0.00 0.00 123.18 0.00 2,178.97 1130.01 Due From Other Funds 0.00 0.00 0.00 177.44 354.88 0.00 1130.10 Due from Other Funds-Health Benefits 612,033.59 1,233,936.65 1,233,987.40 8,541,137.38 7,929,154.54 611,982.84 1130.15 Due fr Oth Funds-Employer FICA 300,632.03 592,741.49 595,425.99 4,135,034.24 3,837,086.71 297,947.53 1130.17 Due fr Oth Funds-Retiremt Ben 1,351,160.42 2,658,960.32 2,706,262.85 18,495,339.23 17,191,481.34 1,303,857.89 1130.20 Due fr Other Funds-Sal&Wages 7,009,007.17 15,911,153.50 15,927,096.13 109,872,055.28 102,878,990.74 6,993,064.54 Total Assets 2,097,017.19 41,912,929.72 41,919,152.32 278,893,789.05 277,252,930.61 2,090,794.59 Liabilities 2201.00 Vouchers Payable 0.00 10,484,219.89 10,484,219.89 67,552,828.61 67,552,828.61 0.00 2207.00 Due To Other Funds 0.00 0.00 0.00 1,756.31 177.44 0.00 2209.20 Ret/Hlth Ben&Employee Ded Pay 49,083.56 CR 7,206,580.29 7,198,430.23 46,496,083.19 46,464,626.67 40,933.50 CR 2209.25 Fed/FICA Taxes Payable 1,274,599.67 CR 5,050,733.27 5,040,895.43 31,049,170.83 32,328,567.47 1,264,761.83 CR 2209.30 State Taxes Payable 759,768.84 CR 1,537,052.02 1,548,817.32 9,529,754.11 9,924,251.30 771,534.14 CR 2209.35 Salaries&Wages Payable 0.00 8,936,756.08 8,936,756.08 57,643,354.46 57,643,354.46 0.00 2214.00 Other Payables 13,565.12 CR 0.00 0.00 0.00 0.00 13,565.12 CR Total Liabilities 2,097,017.19 CR 33,215,341.55 33,209,118.95 212,272,947.51 213,913,805.95 2,090,794.59 CR Page:40 trialbal.rpt G/L Trial Balance Report Page:41 2/2/2016 6:41:42AM COUNTY OF HAWAII 121112015 through 12131/2015 VD C'J Assets 2,097,017.19 41,912,929.72 41,919,152.32 278,893,789.05 277,252,930.61 2,090,794.59 J Liabilities and Fund Balance 2,097,017.19 CR 33,215,341.55 33,209,118.95 212,272,947.51 213,913,805.95 2,090,79459 CR 1 '� Total Payroll Clearance Fund 0.00 75,128,271.27 75.128,271.27 491,166,736.56 491,166,736.56 0.00 Page:41 trialbal.rpt G/L Trial Balance Report Page:42 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 225 Geothermal Asset Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,245,683.74 6,829.70 0.00 74,423.02 0.00 2,252,513.44 1171.00 Estimated Revenues 50,000.00 0.00 0.00 50,000.00 0.00 50,000.00 1172.00 Revenue Collections 67,593.32 CR 0.00 6,829.70 0.00 74,423.02 74,423.02 CR Total Assets 2,228,090.42 6,829.70 6,829.70 124,423.02 74,423.02 2,228,09042 Liabilities 2241.00 Appropriation 1,921,732.65 CR 0.00 0.00 0.00 1,921,732.65 1,921,732.65 CR 2242.00 Expenditures 0.00 0.00 0.00 1,871,732.65 1,871,732.65 0.00 2244.00 Res For Encumbrances 24,372.59 CR 0.00 0.00 3,719,092.71 1,871,732.65 24,372.59 CR 2271.00 Fund Balance 306,357.77 CR 0.00 0.00 0.00 0.00 306,357.77 CR 2403.00 Encumbrances 24,372.59 0.00 0.00 1,871,732.65 1,847,360.06 24,372.59 Total Liabilities 2,228090.42 CR 0.00 0.00 7,462,558.01 7,512,558.01 2,228,090.42 CR Assets 2,228,090.42 6,82970 6,829.70 124,423.02 74,423.02 2,228,090.42 Liabilities and Fund Balance 2,228,090 42 CR 0.00 0.00 7,462,558.01 7,512,558.01 2,228,090.42 CR Total Geothermal Asset Fund 0.00 6,829.70 6,829.70 7,586,981.03 7,586,981.03 0.00 Page:42 trialbal.rpt GIL Trial Balance Report Page:43 2/2/2016 8:41:42AM COUNTY OF HAWAII .11.112/1/2015 through 12/31/2015 M230 Suspense Account Fund �•I {•+ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 245,500.11 35,525.00 45,725.00 217,837.60 195,925.00 235,300.11 Total Assets 245,500.11 35,525.00 45,725.00 217.837.60 195,925.00 235,300.11 Liabilities 2201.00 Vouchers Payable 0.00 45,425.00 45,425.00 191,350.00 191,350.00 0.00 2204.01 Deposits Payable-Finance-Auctioneer Bond 4,000.00 CR 0.00 0.00 0.00 0.00 4,000.00 CR 2204.03 Deposits Payable-Finance-Driv Lic 80,925.00 CR 0.00 0.00 7,000.00 43,325.00 80,925.00 CR 2204.06 Deposits Payable-Finance-Accounts 12,213.11 CR 0.00 0.00 0.00 0.00 12,213.11 CR 2204.08 Deposits Payable-Finance-Purchasing 3,100.00 CR 0.00 0.00 0.00 0.00 3,100.00 CR 2204.09 Deposits Payable-Finance-Prop Mgmt 312.00 CR 0.00 0.00 0.00 312.00 312.00 CR 2204.11 Deposits Payable-Police-Humane Soc Badge 540.00 CR 0.00 0.00 0.00 0.00 540.00 CR 2204.23 Deposits Payable-Housing-Ulu Wini 2,17440 CR 0.00 0.00 0.00 0.00 2,174.40 CR 2204.31 Deposits Payable-P&R-Admin Hilo 14,855.00 CR 9,075.00 5,275.00 42,200.00 36,325.00 11,055.00 CR 2204.32 Deposits Payable-P&R-Admin-Kona 14,895.00 CR 6,950.00 14,050.00 36,000.00 42,100.00 21,995.00 CR 2204.33 Deposits Payable-P&R-Panaewa 3,200.00 CR 0.00 0.00 1,000.00 325.00 3,200.00 CR 2204.36 Deposits Payable-P&R-Aquatics 1,950.00 CR 0.00 400.00 1,850.00 1,250.00 2,350.00 CR 2204.38 Deposits Payable-P&R-Hoolulu 48,200.00 CR 10,800.00 5,600.00 42,550.00 41,400.00 43,000.00 CR 2204.40 Deposits Payable-P&R-Recreation 59,135.60 CR 18,900.00 10,200.00 62,350.00 52,800.60 50,435.60 CR 2207.00 Due To Other Funds 0.00 0.00 0.00 2,975.00 0.00 0.00 Total Liabilities 245,500.11 CR 91,150.00 80,950.00 387,275.00 409,187.60 235,300.11 CR Page:43 trialbal.rpt G/L Trial Balance Report Page:44 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 Assets 245,500.11 35,525.00 45725.00 217,837.60 195,925.00 235,300.11 Liabilities and Fund Balance 245,500.11 CR 91,150.00 80,950.00 387,275.00 409,187.60 235,300.11 CR Total Suspense Account Fund 0.00 126,675.00 126,675.00 605,112.60 605,112.60 0.00 Page:44 trialbal.rpt GIL Trial Balance Report Page:45 2/2/2016 8:41:42AM COUNTY OF HAWAII ,A 12/1/2015 through 12/31/2015 P► M 235 Self Insurance Fund 11 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,302,874.55 3,965.20 0.00 14,180.90 0.00 1,306,839.75 1172.00 Revenue Collections 10,215.70 CR 0.00 3,965.20 0.00 14,180.90 14,180.90 CR Total Assets 1,292,658.85 3,965.20 3,965.20 14,180.90 14,180.90 1,292,658.85 Liabilities 2271.00 Fund Balance 1,292,658.85 CR 0.00 0.00 0.00 0.00 1,292,658.85 CR Total Liabilities 1,292,658.85 CR 0.00 0.00 0.00 0.00 1,292,658.85 CR Assets 1,292,658.85 3,965.20 3,965.20 14,180.90 14,180.90 1,292,658.85 Liabilities and Fund Balance 1,292,658.85 CR 0.00 0.00 0.00 0.00 1,292,658.85 CR Total Self Insurance Fund 0.00 3,965.20 3,965.20 14,180.90 14,180.90 0.00 Page:45 trialbal.rpt G/L Trial Balance Report Page:46 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 236 Disaster&Emergency Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,331,391.59 424,143.58 0.00 891,104.58 0.00 4,755,535.17 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 425,635.71 0.00 1133.00 Fed Grants Receivable 962,377.37 0.00 158,077.38 0.00 158,077.38 804,299.99 1172.00 Revenue Collections 41,325.29 CR 0.00 16,066.20 0.00 57,391.49 57,391.49 CR 1172.30 Operating Transfers-In 0.00 0.00 250,000.00 0.00 250,000.00 250,000.00 CR Total Assets 5,252,443.67 424,143.58 424,143.58 891,104.58 891,104.58 5,252,443.67 Liabilities 2271.00 Fund Balance 5,252,443.67 CR 0.00 0.00 0.00 0.00 5,252,443.67 CR Total Liabilities 5,252,44367 CR 0.00 0.00 0.00 0.00 5,252,44367 CR Assets 5,252,443.67 424,143.58 424,143.58 891,104.58 891,104.58 5,252,44367 Liabilities and Fund Balance 5,252,443.67 CR 0.00 0.00 0.00 0.00 5,252,443.67 CR Total Disaster&Emergency Fund 0.00 424,143.58 424,143.58 891,104.58 891,104.58 000 Page:46 trialbal.rpt G/L Trial Balance Report Page:47 2/2/2016 8:41:42AM COUNTY OF HAWAII 1211/2015 through 12/31/2015 CZ CYD 237 Public Access/Open Space Fund 111 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,056,622.78 135,643.93 0.00 2,779,280.63 1,517,474.35 6,192,266.71 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 5,756.20 0.00 1172.00 Revenue Collections 1,400.50 CR 0.00 458.45 0.00 1,858.95 1,858.95 CR 1172.30 Operating Transfers-in 2,636,480.00 CR 0.00 135,185.48 0.00 2,771,665.48 2,771,665.48 CR Total Assets 3,418,742.28 135,643.93 135,643.93 2,779,28063 4,296,75498 3,418,742.28 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 1,517,474.35 1,517,474.35 0.00 2241.00 Appropriation 1,484,040.24 CR 0.00 0.00 0.00 1,484,040.24 1,484,040.24 CR 2242.00 Expenditures 1,517,474.35 0.00 0.00 3,001,514.59 1,484,040.24 1,517,474.35 2244.00 Res For Encumbrances 731,841.00 CR 0.00 1,041.66 2,997,880.48 2,246,722.90 732,882.66 CR 2271.00 Fund Balance 3,452,176.39 CR 0.00 0.00 0.00 0.00 3,452,176.39 CR 2403.00 Encumbrances 731,841.00 1,041.66 0.00 2,246,722.90 1,513,840.24 732,882.66 Total Liabilities 3,418,742.28 CR 1,041.66 1,041.66 9,763,592.32 8,246,117.97 3,418,742.28 CR Assets 3,418,742.28 135,643.93 135,643.93 2,779,280.63 4,296,754.98 3,418,74228 Liabilities and Fund Balance 3,418,742.28 CR 1,041.66 1,041.66 9,763,59232 8,246,117.97 3,418,742.28 CR Total Public Access/Open Space Fund 0.00 136,685.59 136,685.59 12,542,872.95 12,542,87295 0.00 Page:47 trialbal.rpt GIL Trial Balance Report Page:48 212/2016 8:41:42AM COUNTY OF HAWAII 12/112015 through 12/31/2015 238 Budget Stabilization Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 5,694,809.02 265,877.17 0.00 306,803.01 0.00 5,960,686.19 1172.00 Revenue Collections 40,925.84 CR 0.00 15,877.17 0.00 56,803.01 56,803.01 CR 1172.30 Operating Transfers-In 0.00 0.00 250,000.00 0.00 250,000.00 250,000.00 CR Total Assets 5,653,883.18 265,877.17 265,877.17 306,803.01 306,803.01 5,653,883.18 Liabilities 2271.00 Fund Balance 5,653,883.18 CR 0.00 0.00 0.00 0.00 5653,883.18 CR Total Liabilities 5,653,883.18 CR 0.00 0.00 0.00 0.00 5,653,883.18 CR Assets 5,653,883.18 265,877.17 265,877.17 306,803.01 306,803.01 5,653,883.18 Liabilities and Fund Balance 5,653,883.18 CR 0.00 0.00 0.00 0.00 5,653,883.18 CR Total Budget Stabilization Fund 0.00 265,877.17 265.877.17 306,803.01 306,803.01 0.00 Page:48 trialbal.rpt G/L Trial Balance Report Page:49 212/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 N M 239 Public Access/Open Sp Maint Fund r•I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,493,153.46 16,997.31 54,645.55 347,604.58 73,220.21 1,455,505.22 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 719.52 0.00 1172.00 Revenue Collections 327.75 CR 0.00 99.12 0.00 426.87 426.87 CR 1172.30 Operating Transfers-In 329,560.00 CR 0.00 16,898.19 0.00 346,458.19 346,458.19 CR Total Assets 1,163,265.71 16,997.31 71,642.86 347,604.58 420,824.79 1,108,620.16 Liabilities 2201.00 Vouchers Payable 0.00 54,645.55 54,645.55 73,220.21 73,220.21 0.00 2241.00 Appropriation 79,145.55 CR 0.00 0.00 0.00 79,145.55 79,145.55 CR 2242.00 Expenditures 18,574.66 54,645.55 0.00 152,365.76 79,145.55 73,220.21 2244.00 Res For Encumbrances 287,145.55 CR 54,645.55 0.00 150,791.10 304,145.55 232,500.00 CR 2271.00 Fund Balance 1,102,694.82 CR 0.00 0.00 0.00 0.00 1,102,694.82 CR 2403.00 Encumbrances 287,145.55 0.00 54,645.55 304,145.55 71,645.55 232,500.00 Total Liabilities 1,163,265.71 CR 163,936.65 109,291.10 680,522.62 607,302.41 1,108,620.16 CR Assets 1,163,265.71 16,997.31 71,642.86 347,604.58 420,624.79 1,108,620.16 Liabilities and Fund Balance 1,163,265.71 CR 163,936.65 109,291.10 680,522.62 607,302.41 1,108,620.16 CR Total Public AccesslOpen Sp Maint Fund 0.00 180,933.96 180,933.96 1,028,127.20 1,028,127.20 0.00 Page:49 trialbal.rpt G/L Trial Balance Report Page:50 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12131/2015 240 Interest Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 9,775,854.55 0.00 1,217.08 14,835,181.16 7,577,934.29 9,774,637.47 1172.00 Revenue Collections 199,644.16 CR 0.00 0.00 0.00 199,644.16 199,644.16 CR 1172.30 Operating Transfers-in 14,635,537.00 CR 0.00 0.00 0.00 14,635,537.00 14,635,537.00 CR Total Assets 5,059,326.61 CR 0.00 1,217.08 14,835,181.16 22,413,115.45 5,060,543.69 CR Liabilities 2201.00 Vouchers Payable 0.00 1,217,08 1,217.08 81,804.85 81,804.85 0.00 2212.00 Interest Payable 71,929.82 CR 0.00 0.00 0.00 0.00 71,929.82 CR 2242.00 Expenditures 7,576,717.21 1,217.08 0.00 7,577,934.29 0.00 7,577,934.29 2271.00 Fund Balance 2,445,460.78 CR 0.00 0.00 0.00 0.00 2,445,460.78 CR Total Liabilities 5,059,326.61 2,434.16 1,217.08 7,659,739.14 81,804.85 5,060,543.69 Assets 5,059,32661 CR 0.00 1,217.08 14,835,181.16 22,413,115.45 5,060,543.69 CR Liabilities and Fund Balance 5,059,326.61 2,434.16 1,217.08 7,659,739.14 81,804.85 5,060,543.69 Total Interest Fund 0.00 2,434.16 2,434.16 22,494,920.30 22,494,920.30 0.00 Page:50 trialbal.rpt G/L Trial Balance Report Page:51 2/2/2016 8:41:42AM COUNTY OF HAWAII M 12/1/2015 through 12/31/2015 W et 250 Serial Bond Redemp.Fund I 'l Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,941,195.94 0.00 10,000.00 0.00 19,859,458.95 1,931,195.94 Total Assets 1,941.195.94 0.00 10,000.00 0.00 19,859,458.95 1,931,195.94 Liabilities 2201.00 Vouchers Payable 0.00 10,000.00 10,000.00 712,607.16 712,607.16 0.00 2231.00 Bonds Payable 220,000.00 CR 0.00 0.00 0.00 0.00 220,000.00 CR 2242.00 Expenditures 19,849,458.95 10,000.00 0.00 19,859,458.95 0.00 19,859,458.95 2271.00 Fund Balance 21,570,654.89 CR 0.00 0.00 0.00 0.00 21,570,654.89 CR Total Liabilities 1,941,195.94 CR 20,000.00 10,000.00 20,572,066.11 712,607.16 1,931,195.94 CR Assets 1,941,195.94 0.00 10,000.00 0.00 19,859,458.95 1,931,195.94 Liabilities and Fund Balance 1,941,195.94 CR 20,000.00 10,000.00 20,572,066.11 712,607.16 1,931,195.94 CR Total Serial Bond Redemp.Fund 0.00 20,000.00 20,000.00 20,572,066.11 20,572,066.11 0.00 Page 51 trialbal.rpt GIL Trial Balance Report Page:52 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 285 BID 1-Kailua Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 12,377.12 816.32 17,016.00 386,638.06 391,085.61 3,822.56 CR 1120.85 BID 1-Kailua Assessment Receivable 398,957.91 387.91 816.32 766,176.01 387,822.38 398,529.50 1130.01 Due From Other Funds 0.00 0.00 0.00 16.04 16.04 0.00 1172.00 Revenue Collections 385,821.74 CR 0.00 816.32 1,401.28 388,039.34 386,638.06 CR Total Assets 25,513.29 1,204.23 18,648.64 1,154,231.39 1,166,963.37 6,068.88 Liabilities 2201.00 Vouchers Payable 0.00 17,016.00 17,016.00 391,085.61 391,085.61 0.00 2203.13 Due to KVBID 0.00 0.00 0.00 624.99 0.00 0.00 2242.00 Expenditures 373,444.62 17,016.00 0.00 391,085.61 624.99 390,460.62 2248.85 BID 1-Kailua Deferred Revenue 398,957.91 CR 428.41 0.00 384,073.31 762,426.94 398,529.50 CR Total Liabilities 25,513.29 CR 34,460.41 17,016.00 1,166,869.52 1,154,137.54 8,068.88 CR Assets 25,513.29 1,204.23 18,648.64 1,154,231.39 1,166,963.37 8,068.88 Liabilities and Fund Balance 25,513.29 CR 34,460.41 17,016.00 1,166,869.52 1,154,137.54 8,068.88 CR Total BID 1-Kailua 0.00 35,66464 35,664.64 2,321,100.91 2,321,100.91 000 Page 52 trialbal.rpt G/L Trial Balance Report Page:53 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 290 Park Dedication Fund VD Ti Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 87,81523 268.40 0.00 959.87 0.00 88,083.63 1172.00 Revenue Collections 691.47 CR 0.00 268.40 0.00 959.87 959.87 CR Total Assets 87,123.76 268.40 268.40 959.87 959.87 87,123.76 Liabilities 2271.00 Fund Balance 87,123.76 CR 0.00 0.00 0.00 0.00 87,123.76 CR Total Liabilities 87,123.76 CR 0.00 0.00 0.00 0.00 87,123.76 CR Assets 87,123.76 268.40 268.40 959.87 959.87 87,123.76 Liabilities and Fund Balance 87,123.76 CR 0.00 0.00 0.00 0.00 87,123.76 CR Total Park Dedication Fund 0.00 268.40 268.40 959.87 959.87 0.00 Page:53 trialbal.rpt G/L Trial Balance Report Page:54 2/212016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 295 State Weight Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,559,085.19 2,245,056.07 1,951,332.61 11,287,468.97 11,369,891.95 1,852,808.65 Total Assets 1,559085.19 2,245,056.07 1,951,332.61 11,287,468.97 11,369,891.95 1,852,808.65 Liabilities 2201.00 Vouchers Payable 0.00 1,951,332.61 1,951,332.61 11,369,726.32 11,369,726.32 0.00 2206.00 Due To State Of HI 1,559,083.19 CR 1,937,865.61 2,221,386.07 11,261,578.95 11,189,398.97 1,842,603.65 CR 2206.20 Legal Presence Fee 2.00 CR 109.00 180.00 845.00 785.00 73.00 CR 2206.30 State ID Collections 0.00 13,358.00 23,490.00 107,468.00 97,285.00 10,132.00 CR Total Liabilities 1,559,085 19 CR 3,902,665.22 4,196,388.68 22,739,618.27 22,657,195.29 1,852,80865 CR Assets 1,559,085.19 2,245,056.07 1,951,332.61 11,287,468.97 11,369,89195 1,852,808.65 Liabilities and Fund Balance 1,559,085.19 CR 3,902,665.22 4,196,388.68 22,739,618.27 22,657,19529 1,852,808.65 CR Total State Weight Tax Fund 0.00 6,147,721.29 6,147,721.29 34,027,087.24 34,027,087.24 0.00 Page:54 trialbal.rpt G/L Trial Balance Report Page:55 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/1/2015 through 12/31/2015 O400 General Fixed Asset VI Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1162.00 Land 85,895,323.71 0.00 0.00 0.00 0.00 85,895,323.71 1163.00 Buildings&Improvements 801,735,310.04 0.00 0.00 0.00 0.00 801,735,310.04 1164.00 Machinery&Equipment 137,988,417.83 0.00 0.00 0.00 0.00 137,988,417.83 1166.00 Intangible Asset 4,269,710.93 0.00 0.00 0.00 0.00 4,269,710.93 Total Assets 1,029,888,762.51 0.00 0.00 0.00 0.00 1,029,888,762.51 Liabilities 2272.00 Invest-Gen Fixed Assets 1,029,888,762.51 CR 0.00 0.00 0.00 0.00 1,029,888,762.51 CR Total Liabilities 1,029,888,762.51 CR 0.00 0.00 0.00 000 1,029,888,762.51 CR Assets 1,029,888,762.51 0.00 0.00 0.00 0.00 1,029,888,762.51 Liabilities and Fund Balance 1,029,888,762.51 CR 0.00 0.00 0.00 0.00 1,029,888,762.51 CR Total General Fixed Asset 0.00 0.00 0.00 0.00 0.00 000 Page:55 trialbal.rpt GIL Trial Balance Report Page:56 2/2/2016 8:41:42AM COUNTY OF HAWAII 12/112015 through 12/3112015 410 General Long-Term Debt Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1181.00 Amt Av In Debt Sery Fund 58,435,345.00 0.00 0.00 0.00 0.00 58,435,345.00 1182.00 Amt To Be Prov Future Yr 313,643,902.00 0.000.00 0.00 0.00 313,643,902.00 Total Assets 372,079,247.00 0.00 0.00 0.00 0.00 372,079,247.00 Liabilities 2231.67 SRF Loans Payable 21,552,213.00 CR 0.00 0.00 0.00 0.00 21,552,213.00 CR 2231.77 Gen Oblig Bonds 04 A,B,C 2,385,000.00 CR 0.00 0.00 0.00 0.00 2,385,000.00 CR 2231.78 Gen Oblig Bonds 04 D 222,818.00 CR 0.00 0.00 0.00 0.00 222,818.00 CR 2231.80 Gen Oblig Bonds 06A 35,460,000.00 CR 0.00 0.00 0.00 0.00 35,460,000.00 CR 2231.81 Gen Oblig Bonds 07A 84,300,000.00 CR 0.00 0.00 0.00 0.00 84,300,000.00 CR 2231.82 Gen Oblig Bonds 08A 40,935,000.00 CR 0.00 0.00 0.00 0.00 40,935,000.00 CR 2231.83 Pub Impr Bond 2008A 135,216.00 CR 0.00 0.00 0.00 0.00 135,216.00 CR 2231.84 BANS 35,000,000.00 CR 0.00 0.00 0.00 0.00 35,000,000.00 CR 2231.85 Gen Oblig Bonds 10 A,B 57,385,000.00 CR 0.00 0.00 0.00 0.00 57,385,000.00 CR 2231.86 Gen Oblig Bonds 13A,B,C 93,535,000.00 CR 0.00 0.00 0.00 0.00 93,535,000.00 CR 2231.87 Pub Impr Bond 13 A 1,169,000.00 CR 0.00 0.00 0.00 0.00 1,169,000.00 CR Total Liabilities 372,079,247.00 CR 0.00 0.00 0.00 0.00 372,079,247.00 CR Assets 372,079,247.00 0.00 0.00 0.00 000 372,079,247.00 Liabilities and Fund Balance 372,079,24700 CR 0.00 0.00 000 0.00 372,079,247.00 CR Total General Long-Term Debt 0.00 0.00 0.00 0.00 0.00 0.00 Page:56