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COM 0623.005 2014-2016
William P. Kenoi „ot11-,°i".yy Deanna S. Sako Mayor ° Director •' •' _11';''�'r Lisa K. Miura --— Deputy Director •• ,TE. F.M.''.'•• County of Hawaii Finance Department 25 Aupuni Street,Suite 2103 • Hilo,Hawai`i 96720 (808)961-8234 • Fax(808)961-8569 April 6, 2016 u_i - Dru Kanuha, Chairman, w And Members of the Hawai`i County Council County of Hawai`i Hilo, Hawai`i 96720 Dear Chairman Kanuha and Members of the County Council: SUBJECT: Monthly Budget Status Report For the Month Ended February 29, 2016 Pursuant to County Charter Section 6-6.3(h), the attached Monthly Budget Status Report for the month ended February 29, 2016 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 report 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 at http;.//www.hawaiicounty.gov. ) Comm. No. 2-3 Ref. To: F C_- Hawai'i County is an Equal Opportunity Employer and Providf• Dote APR 1 1 2.016 EmIl CO O PO CD O N N • • • P4 , .lI• . I40 I , ...., 1 %.% t r‘ ,. r O I." , a; ; T0t •O ' Y•:S W.70, a •y . t 1• PIP W >14 O H U z o H Z O T 1 1I 11 1 1 hp M [M I V7 N N 00 00 ON O C . N N [M in in Q ‘O n 100 00 0s0 ,--• �--, N N M 4: j� in �O \O N N 00 00 0\10\ 00 tt — •--- •--•I.-•I•--• �• •-• ',—. N N N N N N N N N N I N N N M MIM!1 M M M MIM M M M M M M M MIM .1.,'a' a .-. — .-.1— .. r. .1 .1 r, . 1. . . . .1 r, — — , I I 1. 1 1 E.1 a.+ 1 Ill 11 r:4V O I '>"I 1,:i. 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Q COW r 0 6) N 0 CO 0 N 0 0 0 0 0 0 0 6) 0 N- 0 00 (O • 0 V 0 0 () CO N O M O V O O O O O O O M m LO O Q) M 0 o Ln C N I-- I,- Cb V M O N I` v— n TTM N O COO [t QN 00 Ln N 0 O) 0 00 ,— C) W 0 LO CO y- V O O) L V V O N 6 CA Cb ,- O O 0 6) N V O O I ,Q O M co O CO N co ,— N CO CO Ln N Ln V co ca E r LU CD C V C W 0 0 0 0 0 0 0 CD 0 0 Ln 0 0 c) 0 0 V 0 V 6) 0 CO W 0) 0 0 0 CO 0 LO 0 0 6) 0 0 V 0 O N V 0 0 0) N 0 0 V 0 N CD L o O o _O O N6 O o O V 0 0 O r--: O CO M !� c06 O a V co V CO N 6) N LO 0) _ O :4•-• W N- N 0 N LO LO N- N- CO CD CO N CD 00 N CO CO (NCO o L C c0 O N C.0 6) O 0 W 0. W CD (0 0 0 0 0 0 0 0 0 0 0 0 in O O O LO co o 0 0 0 L6 0 0 L6 rtis0 0 0 0 0 L[) 0 0 0 0 0 0 0 0 co O D o as co 0 0 N- L O O O O O N o 0 0 0 0 CO O O O cc; O O O O CO (A O O M CD — ��1C. ON) N- ' M N- O N N 00 Q N C `) v co N M v 7 a. N d CV 0.CO IL =' w = O o O I- . " N ao Ln 6) o CO CO 0 0 0) CD CO co v 0 V 0 I,- V 0 0 LO Z QC) N LO CO O N O 6) O 0N- ' 0 CO 0 f` 6) Ln Q O CO 9.I •... 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CV o 0 0 o a a) = a m co 0 w co co m cu 5 o �, l4 ,Q W m m U m m O m CO Z I— m O m L I = U = Y Y Y Y O Q. t U E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o m 0) N 0 0 o 0 0 0 w 4. rC O o 0 0 0 0 0 0 0 0 0 0 0 0 0 = _ I 0o 0 0 0 0 = (a CO co Z O o 0 0 0 0 0 0 0 0 0 0 0 0 0. _ 0 0 0 0 0 0 +'L M 6) M O N Ln N 6) V CO co 6) 6) 6) i !o r 6) O M V Ln M r V) G 'L`. co O y- N N N N M ' s) LO LO Ln N co O — `' G. N C 6i 6i 6) 6i CA 6i 6i 6i 6i CP 6i 6) 6i Oi 6i F H o H V 4 V V V V V I- 't^ N 'C3 C 0 0 0 0 rn 0 0 0 CO 0) 0) rn 0) rn 0) CO CO 000000 Vr 0 0 M M M CO CO C) 0, C`') CM c') C) c`') M cO c') V 4 V 4 V V V V LO LO LO LO LO Ln LO Ln Ln Ln LO Ln LLO LO LO Ln LO LO LO LO Ln LO L2 •L C7 m 6i Q) 6i CA 0 6i 6) Oi Oi (A 6i Oi Q) 6i Qi Q) 6i 6i Oi 0 6i a V rnrnrnrnrnrnrn6) rnrnrnrnrnrnrn a) a) a) rnrnrnrn6) C) W O Q M M M M M M M M M M M M M M M V V V V V V V V V ++ 0 0 0 0 0 0 0 0 o V 0 0 0 N 0 0 N CD \ 0 0 0 r-- O CO 0 O O N r- G O O N N- V V a yW O O O (O O M6 O O M V (- O O N • co' a) a) 0 = O O O r n to co 0) N V 00 (D CO O a) d a) 0000-) 0c,) 0 0 0 N- - (!) 0 L.0 O O N N RS 0 0 0 0 ,- 0 .- co o o CO ,- COON- 00000 O a C o 0 o v o v o 0 o ri 6 N- of o (0 v C. ai RS CO 0 CO 0 0 W CO O N- O co co 00 0 — O O N CO (D O ch O (O NO N O O In 0 CO O O V O) I- n m OM O0 0 l0n to CO N 4 ,- N- CO.to o to o co OM (fl ,- csi csi W U) N- V 0 0 0 0 N 0) CO 0 0 0 0) CO O O (4.... 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U 0 0 0 0 °5 0000000000 0 0 0 0 0 0 0 0 R r 0 0 O 0 O . d 0 0 0 0 0 0 0 O O 0 0 0 0 d O d CO Z 0 0 0 0 0 0 O O O O _ 0 0 0 0 0 0 0 0 0 _ O _ ✓ 00 r CO V L0 W h CO M V 00 N- (fl r O O N l6 7 o (n G `w N CO �t LO CO I� p r (0 00 0 0 N N CO 'Cr V LO Ln y0 O o N C O 0 0 0 0 0 0 I- H N N (Ni N N N N N N N H M C) I- E N 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) O) 0) O) 0) O) O) 0) 0) O) 0) 0) A 0 0 Lf) O in Ln Ln Ln Ln LO Ln Ln Ln () Ln Ln Ln Ln Ln Ln in Ln Lin LO in in V S In In In Ln In In LOLn Ln Ln LO Ln Ln Ln LO Ln LO LO Ln LO Ln Ln In Lo L O C1 0 0) 0 0) 0 0) 0) of 0) 0 0 of of 0 0 of 0) 0 Oi of 0 of ai 0) X e' d V 0) rnrnrnrnrnrn os rnrnrnrn 0 rnrnrnrnrnrnrnCS) rn CL) CD W O a r Q in in in Ln in Ln in in in Ln LO Ln 10 Ln Ln Ln Ln LO Ln Ln Ln Ln Ln Ln Tr w a V 0 0 0 0 0 0 N- Ns CO 0 I- 0 CO O a) 0 0 0 0 r) 0 0 0 v CD C-1 0) N- 0 0 0 0 0 0 O) co N O O co M co N 0 0 0 0 N- 0 0 0 N (7 O O O6 O O 006 O O r O 00 O O 6 O O O O NO 0 O O O CO dr Ns 0 0 O) O N 0 V 0 0 0 ,L- CD r r a) a) D) 0) (a a) V• 0 0 0 0 0 0 CO N N 0 N 0 0 0 N V N 00 0 V 0 0 0 (o a 0 In 0 0 0 0 0 0 h o N 0 a) 0 0 0 a) O Cr) CO 0 In 0 0 0 CL C 666666 C) C) in 6 (0666 (0 cci6ai00 000 ns in O V M M a) O a) ,- to N 0 0 M O M In r co In (D CO LC 4 O V V In V C) O O W (O N In V LO f- N N �- r Q) V) 0 o 0 o M (O N a) 00 CD V (n 0 N V In 0 0 0 C) a) In O In ♦. ra0 0 In 0 CO 0 I- r O a) CO CO 0 a) 0 CD 0 0 0 co M N O V ts (� O O (n to O) M V O O 0 (D O M N O O O V V N 00 c CO M 7 0 V CO CO 00 N 0 CO (D 0 0 0 O 0) O a) O r--- Cr) CO00 Ia) L- N CO 0 m CO CO CO CO V a) 0 O O M In r d1 In M In O M O O I: (' C , IS L L M In CO 0 0 CO d) O N CO C") N N V o N V O N 00 N • V Z W O 0 v00001nn0N- 0000 (0 00000 000 +.I d V 0 0 0 0 CO In CO 0 V 0 (- O CO a) In 0 0 0 0 0 0 0 In RS i IC) O O O O In f: In O V 6 0 0 M r: N O O O O O 6 6 r I• `0 N o) O N- V 00 O Cr) coO0 aIn s M in O CO CO W N- CLI N O k N O W O CO (i) o o 0 0 0 0 0 0 0 0 0 0 0 0 In In 0 0 0 0 0 0 0 0 a/ 0 0 0 0 0 0 0 IU 0 In 0 0 0 0 as a) 0 0 0 0 0 0 0 0 04-0 0000000060 00000000 00000 000 O — is o o rn rn co •0 ' N r) M v v 7 0. 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H s tD w pso Ls, CO (0 (`no 0 0 0 N rr •► N N N O O Ni 6 3 O 0 •r0 N co N co 00)) (� N i o CO N a 4 rn rn CV 1▪3 Q O _ 0) 4 °' Q Q X W -0 w C U 7 0 LL E CD N d a c Q C IL - ri r CO Q Q a) E ti H co rn I- 2 oo 45 To 0 o _c c Q C ... @ O 4) c p cvi 7 O m �' (o F aa) 0 C9 Q d ,Q d O O c i Lc) -o O � o c c o o .i L. r .Z 0 O d c O as 0 0Z Ni To 11 To (o :° M r 4-' O w Ma N IS 0 v v ~ ~ o H I-o H W• Oa N• CD Q v v ,7 CCO 0 GV Z pq H 4-I w i z 0 'El.(' z W H 4 rW V H H trialbal.rpt G/L Trial Balance Report Page:1 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 CYZ 1 '1 010 General Fund rni Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 42,344,198.24 64,364,637.36 43,338,476.05 263,675,114.64 228,520,184.38 63,370,359.55 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 118,609,673.14 95,752.03 60,690,335.80 246,561,712.82 204,378,832.65 58,015,089.37 1115.10 Accts Rec-Auto Div 1,228.70 1,582.04 1,228.70 11,966.93 14,977.32 1,582.04 1127.00 Other Receivables 279.00 0.00 0.00 0.00 109,792.97 279.00 1130.01 Due From Other Funds 277,094.38 96,911.98 24,371.89 201,878.84 343,337.21 349,634.47 1131.00 State Grants Receivable 17,510,164.94 538,792.11 1,077,584.22 538,792.11 10,530,690.63 16,971,372.83 1131.11 Due From DWS 33,127.25 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 17,730,000.00 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 16,210,26924 317,992.35 603,448.46 317,992.35 6,127,426.64 15,924,813.13 1171.00 Estimated Revenues 356,997,510.00 24,151.00 0.00 392,565,299.00 35,543,638.00 357,021,661.00 1172.00 Revenue Collections 172,714,819.94 CR 2,938,297.60 66,374,286.94 28,702,836.26 264,853,645.54 236,150,809.28 CR Total Assets 418,076,064.95 68,378,116.47 172,109,732.06 932,575,592.95 750,422,525.34 314,344,449.36 Liabilities 2201.00 Vouchers Payable 2,452.33 5,037,417.80 5,027,594.61 51,416,450.93 51,404,175.41 12,275.52 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 4/112016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/2912016 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 13,000.00 946,986.77 55,622.30 13,000.00 CR 2207.10 Due To Other Funds-Health Benefits 510,803.81 CR 1,022,906.55 1,023,657.64 8,724,561.85 9,236,116.75 511,554.90 CR 2207.15 Due To Other Funds-Employer FICA 241,672.24 CR 477,939.02 479,077.98 3,985,495.51 4,228,306.71 242,811.20 CR 2207.17 Due to Oth Fds-Retiremt Ben 1,209,930.43 CR 2,441,757.17 2,435,020.43 20,095,171.76 21,298,365.45 1,203,193.69 CR 2207.20 Due To Other Funds-Sal&Wages 3,411,534.53 CR 7,912,480.64 7,939,329.45 65,681,082.42 69,119,465.76 3,438,383.34 CR 2207.25 Due to Other Funds-Deductions 2,761,617.54 CR 5,412,445.22 5,437,652.59 44,614,175.69 47,401,000.60 2,786,824.91 CR 2209.20 Hlth Ben&Employee Ded Payable 22,136.73 CR 63.25 0.00 23,091.26 45,164.74 22,073.48 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 3,050.00 CR 286.00 100.00 9,636.00 800.00 2,864.00 CR 2229.02 RPT Excess Over Upset 3,533,369.57 CR 9,066.97 0.00 190,840.13 855,261.78 3,524,302.60 CR 2229.06 RPT Dedication Deposits 2,047.00 CR 254.00 0.00 280.00 585.00 1,793.00 CR 2229.07 RPT Overpmts/Refunds Payable 577,815.53 CR 22,448.68 0.00 379,305.32 352,156.47 555,366.85 CR 2241.00 Appropriation 394,394,542.75 CR 202,059.21 226,210.21 37,848,294.81 432,266,988.56 394,418,693.75 CR 2242.00 Expenditures 181,559,978.74 45,614,854.08 2,435,303.86 285,751,748.33 61,012,219.37 224,739,528.96 2244.00 Res For Encumbrances 15,632,474.16 CR 2,215,770.86 2,492,191.12 80,121,927.51 58,633,789.18 15,908,894.42 CR 2248.05 Deferred Liquor Revenue 0.00 0.00 0.00 196,374.00 0.00 0.00 2248.10 RPT Deferred Revenue 118,609,673.14 CR 60,594,583.77 0.00 203,249,527.15 245,441,644.09 58,015,089.37 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 GIL Trial Balance Report Page:3 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 010 General Fund l{ 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 15,632,474.16 2,492,191.12 2,215,770.86 57,201,547.89 41,292,653.47 15,908,894.42 Total Liabilities 418,076,064.95 CR 133,456,524.34 29,724,908.75 860,965,766.78 1,043,118,834.39 314,344,449.36 CR Assets 418,076,064.95 68,378,116.47 172,109,732.06 932,575,592.95 750,422,525.34 314,344,449.36 Liabilities and Fund Balance 418,076,064.95 CR 133,456,524.34 29,724,908.75 860,965,766.78 1,043,118,834.39 314,344,449.36 CR Total General Fund 0.00 201,834,640.81 201,834,640.81 1,793,541,359.73 1,793,541,359.73 0.00 Page:3 trialbal.rpt G/L Trial Balance Report Page:4 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 020 Highway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,005,636.47 10,525,364.59 2,273,814.57 23,558,306.67 20,897,918.13 14,257,186.49 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 693,119.11 0.00 0.00 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 11,592,210.02 CR 57.63 10,496,782.01 831,709.22 22,920,643.62 22,088,934.40 CR Total Assets 32,041,350.61 10,525,422.22 12,770,596.58 61,325,898.38 44,398,085.42 29,796,176.25 Liabilities 2201.00 Vouchers Payable 33.33 890,357.51 888,666.24 9,405,985.68 9,404,261.08 1,724.60 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 42,873.96 CR 85,747.90 86,075.76 733,964.98 777,166.80 43,201.82 CR 2207.15 Due To Other Funds-Employer FICA 24,599.14 CR 51,033.29 52,084.72 440,296.83 465,947.40 25,650.57 CR 2207.17 Due to Oth Fds-Retiremt Ben 60,024.40 CR 119,491.42 120,026.71 1,054,901.50 1,115,461.19 60,559.69 CR 2207.20 Due To Other Funds-Sal&Wages 209,234.97 CR 530,016.34 531,096.28 4,522,611.47 4,732,926.38 210,314.91 CR 2207.25 Due to Other Funds-Deductions 146,903.44 CR 316,240.09 327,250.73 2,726,851.01 2,884,765.09 157,914.08 CR 2209.20 Hlth Ben&Employee Ded Payable 18,936.64 CR 5.75 0.00 18,942.39 37,873.28 18,930.89 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 18,058,540.16 2,489,641.95 232,159.45 26,449,226.54 6,133,203.88 20,316,022.66 2244.00 Res For Encumbrances 4,611,080.85 CR 224,559.73 194,052.08 7,493,602.83 8,095,940.07 4,580,573.20 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 14-16 136,056.48 CR 0.00 0.00 0.00 0.00 136,056.48 CR 2403.00 Encumbrances 4,611,080.85 194,052.08 224,559.73 8,095,940.07 3,515,366.87 4,580,573.20 Page.4 trialbal.rpt G/L Trial Balance Report Page:5 4/1/2016 3:05:09PM COUNTY OF HAWAII 21112016 through 2/2912016 VD 020 Highway Fund ri Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Total Liabilities 32,041,350.61 CR 4,901,146.06 2,655,971.70 61,148,494.97 78,076,307.93 29,796,176.25 CR Assets 32,041,350.61 10,525,422.22 12,770,596.58 61325,898.38 44,398,085.42 29,796,176.25 Liabilities and Fund Balance 32,041,350.61 CR 4,901,146.06 2,655,971.70 61,148,494.97 78,076,307.93 29,796,176.25 CR Total Highway Fund 0.00 15,426,568.28 15,426,568.28 122,474,393.35 122,474,393.35 0.00 Page:5 trialbal.rpt GIL Trial Balance Report Page:6 411/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 030 Sewer Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,069,332.56 570,340.00 776,242.09 5,553,817.15 6,112,333.15 5,863,430.47 1101.02 Imprest Fund 400.00 0.00 0.00 0.00 0.00 400.00 1115.70 Sewer Charges Receivable 1,536,074.32 CR 47,277.22 523,970.71 1,712,155.69 5,922,310.71 2,012,767.81 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 1133.00 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 4,473,266.63 CR 229.19 539,992.11 86,951.20 5,099,980.75 5,013,029.55 CR Total Assets 11,484,957.94 617,846.41 1,840,204.91 19,612,134.04 17,159,075.75 10,262,599.44 Liabilities 2201.00 Vouchers Payable 0.00 342,353.57 342,353.57 2,607,651.52 2,607,651.52 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 10,620.14 CR 21,240.28 21,240.28 177,562.30 188,182.44 10,620.14 CR 2207.15 Due To Other Funds-Employer FICA 9,531.49 CR 18,823.58 18,592.33 153,728.95 163,029.19 9,300.24 CR 2207.17 Due to Oth Fds-Retiremt Ben 21,731.73 CR 43,039.89 42,606.72 351,784.50 373,083.06 21,298.56 CR 2207.20 Due To Other Funds-Sal&Wages 80,61321 CR 187,648.53 185,972.07 1,522,557.76 1,601,494.51 78,936.75 CR 2207.25 Due to Other Funds-Deductions 50,703.96 CR 103,445.14 102,549.41 851,845.78 901,654.01 49,808.23 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 60,000.00 60,000.00 60,000.00 14,303,331.27 14,243,331.27 CR 2242.00 Expenditures 4,830,251.79 776,318.82 50,753.35 7,956,385.50 2,400,568.24 5,555,817.26 2244.00 Res For Encumbrances 1,924,997.67 CR 57,573.92 27,450.21 2,547,110.64 2,457,863.33 1,894,873.96 CR 2248.70 Sewer Deferred Revenue 2,566,539.32 493,785.61 229.19 5,711,606.50 1,299,800.51 3,060,09574 Page.6 trialbal.rpt G/L Trial Balance Report Page:7 4/1/2016 3:05:09PM COUNTY OF HAWAII ^ 2/1/2016 through 2/29/2016 'W TI 030 Sewer Fund ll 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 EqptRepl 1,238,217.00 CR 0.00 0.00 0.00 0.00 1,238,217.00 CR 2273.00 Fdbal Desig Imprest/PC 400.00 CR 0.00 0.00 0.00 0.00 400.00 CR 2403.00 Encumbrances 1,924,997.67 27,450.21 57,573.92 2,457,863.33 562,989.37 1,894,873.96 Total Liabilities 11,484,957.94 CR 2,131,679.55 909,321.05 24,406,589.16 26,859,647.45 10,262,599.44 CR Assets 11,484,957.94 617,846.41 1,840,204.91 19,612,134.04 17,159,075.75 10,262,599.44 Liabilities and Fund Balance 11,484,957.94 CR 2,131,679.55 909,321.05 24,406,589.16 26,859,647.45 10,262,599.44 CR Total Sewer Fund 0.00 2,749,525.96 2,749.525.96 44,018,723.20 44,018,723.20 0.00 Page:7 trialbal.rpt G/L Trial Balance Report Page:8 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 040 Parking Meter Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 243,335.89 1,640.36 0.00 10,081.83 0.00 244,976.25 1172,00 Revenue Collections 8,441.47 CR 0.00 1,640.36 0.00 10,081.83 10,081.83 CR Total Assets 234,894.42 1,640.36 1640.36 10,081.83 10,081.83 234,894.42 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 1640.36 1,640.36 10,081.83 10,081.83 234,894.42 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 1,640.36 1,640.36 10,081.83 10,081.83 0.00 Page:8 trialbal.rpt G/L Trial Balance Report Page:9 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1(2016 through 2/29(2016 1" l 050 Cemetery Fund ii Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 115,908.62 1,000.00 0.00 5,250.00 0.00 116,908.62 1171.00 Estimated Revenues 10,000.00 0.00 0.00 10,000.00 0.00 10,000.00 1172.00 Revenue Collections 4,250.00 CR 0.00 1,000.00 0.00 5,250.00 5,250.00 CR Total Assets 121,65862 1,000.00 1,000.00 15,250.00 5,250.00 121,65862 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 121,65862 CR 0.00 0.00 0.00 10,000.00 121,658.62 CR Assets 121,658.62 1,000.00 1,000.00 15,250.00 5,250.00 121,65862 Liabilities and Fund Balance 121,65862 CR 0.00 0.00 0.00 10,000.00 121,65862 CR Total Cemetery Fund 0.00 1,000.00 1,000.00 15,250.00 15,250.00 0.00 Page:9 trialbal.rpt G/L Trial Balance Report Page:10 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 060 Bikeway Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 847,727.86 7,509.00 0.00 50,532.00 36,440.00 855,236.86 1171.00 Estimated Revenues 223,000.00 0.00 0.00 223,000.00 0.00 223,000.00 1172.00 Revenue Collections 43,023.00 CR 0.00 7,509.00 0.00 50,532.00 50,532.00 CR Total Assets 1,027,704.86 7,509.00 7,509.00 273,532.00 86,97200 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 1,027704.86 CR 0.00 0.00 230,666.68 417,22668 1,027,704.86 CR Assets 1,027,704.86 7,509.00 7,509.00 273,532.00 86.972.00 1,027,704.86 Liabilities and Fund Balance 1,027,704.86 CR 0.00 0.00 230,66668 417,226.68 1,027,704.86 CR Total Bikeway Fund 0.00 7,509.00 7,509.00 504,19868 504,19868 0.00 Page:10 trialbal.rpt G/L Trial Balance Report Page:11 4/1/2016 3:05:09PM COUNTY OF HAWAII M 2/1/2016 through 2/29/2016 W r..,I 065 Wkforce Innov&Opport Act Fund T-I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 58,772.13 CR 0.00 109,596.70 594,813.93 487,877.52 168,368.83 CR 1127.00 Other Receivables 38,993.66 0.00 0.00 0.00 0.00 38,993.66 1133.00 Fed Grants Receivable 1,102,028.89 0.00 0.00 0.00 589,354.93 1,102,028.89 1172.00 Revenue Collections 0.00 0.00 0.00 589,354.93 589,354.93 0.00 Total Assets 1,082,250.42 0.00 109,596.70 1,184,168.86 1.666,587.38 972,653.72 Liabilities 2201.00 Vouchers Payable 0.00 108,096.70 108,096.70 363,139.50 363,139.50 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 371,723.12 109,596.70 0.00 1,951,670.36 1,470,350.54 481,319.82 2244.00 Res For Encumbrances 1,050,435.74 CR 108,096.70 0.00 2,975,938.04 2,464,303.54 942,339.04 CR 2403.00 Encumbrances 1,050,435.74 0.00 108,096.70 2,458,844.54 1,516,505.50 942,339.04 Total Liabilities 1,082,250.42 CR 325,790.10 216,193.40 7,756,150.14 7,273,731.62 972,653.72 CR Assets 1,082,250.42 0.00 109,596.70 1,184,168.86 1,666,587.38 972,653.72 Liabilities and Fund Balance 1,082,250.42 CR 325,790.10 216,193.40 7,756,150.14 7,273,731.62 972,653.72 CR Total Wkforce limos&Opport Act Fund 0.00 325,790.10 325,790.10 8,940,319.00 8,940,319.00 0.00 Page:11 trialbal.rpt G/L Trial Balance Report Page:12 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 070 Beautification Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,015,151.80 14,093.00 133,038.61 120,562.16 447,531.70 896,206.19 1171.00 Estimated Revenues 489,300.00 0.00 0.00 489,300.00 0.00 489,300.00 1172.00 Revenue Collections 106,099.00 CR 1.00 14,093.00 48.00 120,239.00 120,191.00 CR Total Assets 1,398.352.80 14,094.00 147,131.61 609,910.16 567,770.70 1,265,315.19 Liabilities 2201.00 Vouchers Payable 0.00 133,038.61 133,038.61 446,943.40 446,943.40 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 314,122.93 133,037.61 0.00 670,450.03 223,289.49 447,160.54 2244.00 Res For Encumbrances 235,548.08 CR 128,567.82 31,723.53 634,222.88 549,960.34 138,703.79 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 235,548.08 31,723.53 128,567.82 549,960.34 411,256.55 138,703.79 Total Liabilities 1,398.352.80 CR 426,367.57 293,329.96 2,301,576.65 2,343,716.11 1,265,315.19 CR Assets 1,398,352.80 14,094.00 147,131.61 609,910.16 567,770.70 1,265,315.19 Liabilities and Fund Balance 1,398,352.80 CR 426,367.57 293,329.96 2,301,576.65 2,343,716.11 1,265,315.19 CR Total Beautification Fund 0.00 440,461.57 440,461.57 2,911,486.81 2,911,486.81 000 Page.12 trialbal.rpt G/L Trial Balance Report Page:13 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 CM real 075 Vehicle Disposal Fund 'I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 7,314,901.64 169,132.10 55,655.46 1,470,870.65 274,306.92 7,428,378.28 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 1,296,225.33 CR 12.00 169,104.00 691.11 1,466,008.44 1,465,317.33 CR Total Assets 10,496,893.31 169,144.10 224,759.46 5,949,778.76 1,740,430.47 10,441,277.95 Liabilities 2201.00 Vouchers Payable 0.00 46,098.34 46,098.34 191,239.78 191,239.78 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 11,086.15 11,741.10 654.95 CR 2207.15 Due To Other Funds-Employer FICA 218.57 CR 436.04 436.28 3,698.83 3,917.64 218.81 CR 2207.17 Due to Oth Fds-Retirement Ben 560.42 CR 1,118.40 1,118.94 9,150.00 9,710.96 560.96 CR 2207.20 Due To Other Funds-Sal 8 Wages 1,449.70 CR 3,560.03 3,562.32 29,115.74 30,567.73 1,451.99 CR 2207.25 Due to Other Funds-Deductions 1,846.83 CR 3,659.46 3,660.45 31,281.08 33,128.90 1,847.82 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 217,961.01 57,100.66 1,481.24 993,785.17 720,204.74 273,580.43 2244.00 Res For Encumbrances 665,992.53 CR 2,979.23 0.00 755,061.50 709,037.40 663,013.30 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 665,992.53 0.00 2,979.23 709,037.40 46,024.10 663,013.30 Total Liabilities 10,496,893.31 CR 116,262.06 60,646.70 2,733,478.46 6,942,826.75 10,441,277.95 CR Page:13 trialbal.rpt G/L Trial Balance Report Page:14 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 Assets 10,496,893.31 169,144.10 224,759.46 5,949,778.76 1,740,430.47 10,441,277.95 Liabilities and Fund Balance 10,496,893.31 CR 116,262.06 60,646.70 2,733,478.46 6,942,826.75 10,441,277.95 CR Total Vehicle Disposal Fund 0.00 285,406.16 285,406.16 8.683,257.22 8,683,257.22 000 Page:14 trialbal.rpt G/L Trial Balance Report Page:15 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 O NI 085 Solid Waste Fund r-I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 575,876.57 951,810.47 2,061,969.67 6,849,341.01 16,866,035.48 534,282.63 CR 1101.02 Imprest Fund 250.00 0.00 0.00 0.00 0.00 250.00 1115,40 Landfill Fees Receivable 2,373,164.62 719,578.44 911,712.37 6,478,821.83 5,856,144.35 2,181,030.69 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 4,544,260.38 CR 3,080.35 925,044.76 974,805.08 6,441,029.87 5,466,224.79 CR Total Assets 26,361,037.26 1.674,469.26 3,898,726.80 42,356,530.92 30,194,369.19 24,136,779.72 Liabilities 2201.00 Vouchers Payable 372.86 1,284,781.68 1,285,154.54 10,687,682.58 10,687,682.58 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 27,131.51 CR 54,260.96 54,243.88 470,743.72 497,858.15 27,114.43 CR 2207.15 Due To Other Funds-Employer FICA 17,403.37 CR 36,053.35 38,033.40 295,912.29 315,295.71 19,383.42 CR 2207.17 Due to Oth Fds-Retiremt Ben 40,42225 CR 83,358.44 84,646.33 699,926.12 741,636.26 41,710.14 CR 2207.20 Due To Other Funds-Sal&Wages 147,100.39 CR 379,764.76 398,320.58 3,094,141.85 3,259,798.06 165,656.21 CR 2207.25 Due to Other Funds-Deductions 105,281.93 CR 221,725.57 229,877.09 1,846,118.36 1,959,551.81 113,433.45 CR 2209.20 Hlth Ben&Employee Ded Payable 4,931.00 CR 0.00 0.00 6,060.80 10,991.80 4,931.00 CR 2214.00 Other Payables 0.00 0.00 0.00 50.00 50.00 0.00 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 14,768,778.23 2,226,059.52 162,145.35 21,946,508.18 5,113,815.78 16,832,692.40 Page 15 trialbal.rpt G/L Trial Balance Report Page:16 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/2912016 085 Solid Waste Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2244.00 Res For Encumbrances 8,124,576.64 CR 929,390.25 507,757.00 11,761,707.42 15,499,924,32 7,702,943.39 CR 2248.40 Landfill Deferred Rev 1,962,366.81 CR 911,124.11 720,449.68 5,854,741.71 6,477,419.19 1,771,692.38 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 lmprest/PC 250.00 CR 0.00 0.00 0.00 0.00 250.00 CR 2403.00 Encumbrances 8,124,576.64 507,757.00 929,390.25 15,499,924.32 7,796,980.93 7,702,943.39 Total Liabilities 26,361,037.26 CR 6,634,275.64 4,410,018.10 72,217,132.35 84,379,294.08 24,136,779 72 CR Assets 26,361,037.26 1,674,469.26 3,898,726.80 42,356.530.92 30,194,369.19 24,136,779.72 Liabilities and Fund Balance 26,361,037.26 CR 6,634,275.64 4,410,018.10 72,217,132.35 84,379,29408 24,136,779.72 CR Total Solid Waste Fund 0.00 8,308,744.90 8,308,744.90 114,573,66327 114,573,663.27 000 Page:16 trialbal.rpt G/L Trial Balance Report Page:17 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 C41 090 Golf Course Fund r. 1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 304,518.36 68,320.21 95,148.67 764,211.53 923,536.32 277,689.90 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 642,178.00 CR 0.00 68,294.00 5,673.00 716,145.00 710,472.00 CR Total Assets 1,011,596.36 68,320.21 163.442.67 2,117,140.53 1,640,202.32 916,473.90 Liabilities 2201.00 Vouchers Payable 0.00 6,076.04 6,076.04 170,853.08 170,853.08 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 4,477.98 CR 8,955.96 8,955.96 70,249.96 74,727.94 4,477.98 CR 2207.15 Due To Other Funds-Employer FICA 2,176.43 CR 4,407.95 4,401.63 37,619.05 39,789.16 2,170.11 CR 2207.17 Due to Oth Fds-Retiremt Ben 5,424.79 CR 10,917.12 10,849.04 92,457.36 97,814.07 5,356.71 CR 2207.20 Due To Other Funds-Sal&Wages 19,457.63 CR 46,565.19 46,559.31 396,063.52 415,515.27 19,451.75 CR 2207.25 Due to Other Funds-Deductions 12,536.57 CR 26,188.81 26,112.08 222,319.98 234,779.82 12,459.84 CR 2209.20 Hlth 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 224200 Expenditures 815,810.63 109,249.20 14,283.75 1,041,516.48 130,740.40 910,776.08 2244.00 Res For Encumbrances 148.44 CR 0.00 0.00 80,132.94 80,224.23 148.44 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 148.44 0.00 0.00 80,224.23 80,075.79 148.44 Total Liabilities 1,011,596.36 CR 212,360.27 117,237.81 2,199,726.50 2,676,664.71 916,473.90 CR Page:17 trialbal.rpt G/L Trial Balance Report Page:18 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 Assets 1,011,596.36 68,320.21 163,442.67 2,117,140.53 1,640,202.32 916,473.90 Liabilities and Fund Balance 1,011,596.36 CR 212,360.27 117,237.81 2,199,726.50 2,676,664.71 916,473.90 CR Total Golf Course Fund 0.00 280,680.48 280,680.48 4,316,867.03 4,316,867.03 000 Page:18 trialbal.rpt G/L Trial Balance Report Page:19 4/1/2016 3:05:09PM COUNTY OF HAWAII N2/1/2016 through 2/29/2016 N 095 Geotherm Reloc&Community Benefits Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,605,358.40 106,028.02 594,859.66 655,027 12 701,377.99 4,116,526.76 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 467,507.78 CR 0.00 106,028.02 81,491.32 655,027.12 573,535.80 CR Total Assets 5,837,850.62 106,028.02 700,887.68 2,436,518.44 1,437,896.43 5,242,990.96 Liabilities 2201.00 Vouchers Payable 0.00 594,859.66 594,859.66 701,121.96 701,121.96 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 106,518.33 594,859.66 0.00 972,817.99 271,440.00 701,377.99 2244.00 Res For Encumbrances 1,443,800.00 CR 553,100.00 0.00 1,095,980.00 1,715,240.00 890,700.00 CR 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 1,443,800.00 0.00 553,100.00 1,715,240.00 824,540.00 890,700.00 Total Liabilities 5,837,850.62 CR 1,742,819.32 1,147,959.66 4,485,159.95 5,483,781.96 5,242,990.96 CR Assets 5,837,850.62 106,028.02 700,887.68 2,436,518.44 1,437,89643 5,242,990.96 Liabilities and Fund Balance 5,837,850.62 CR 1,742,819.32 1,147,959.66 4,485,159.95 5,483,781.96 5,242,990.96 CR Total Geotherm Reloc&Community Benefits 0.00 1,848,847.34 1,848,847.34 6,921,678.39 6,921,678.39 0.00 Page 19 trialbal.rpt GIL Trial Balance Report Page:20 4/1/2016 3:05:09PM COUNTY OF HAWAII 211/2016 through 2/29/2016 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 65,290,839.03 131,131,096.11 26,516,630.39 177,217,695.96 79,018,898.03 169,905,304.75 1127.10 Private Contribution Rec ' 1,818,475.13 0.00 0.00 0.00 117,189.86 1,818,475.13 1129.00 Bonds Auth-Unissued 257,474,164.34 15,000,000.00 130,000,000.00 15,011,055.16 155,000,000.00 142,474,164.34 1130.01 Due From Other Funds 0.00 0.00 0.00 35,000.00 261,750.56 0.00 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 112,867,076.50 0.00 330,325.25 6,051,486.00 9,011,279.69 112,536,751.25 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 5,819,676.06 5,819,676.06 119,037,274.94 119,037,274.94 0.00 1172.90 Sundry Revenues 455,356.98 0.00 0.00 1,057,130.44 601,773.46 455,356.98 Total Assets 470,496,513.02 151,950,772.17 162,666,631.70 327,196,003.90 365,687,676.54 459,780,653.49 Liabilities 2201.00 Vouchers Payable 0.00 11,468,156.52 11,468,156.52 62,186,283.45 62,186,283.45 0.00 2207.00 Due To Other Funds 277,094.38 CR 24,371.89 96,911.98 208,004.32 195,172.58 349,634.47 CR 2214.01 Advance Pmts Received 3,570,725.42 CR 0.00 0.00 21,510.00 3,592,235.32 3,570,725.42 CR 2214.38 Hokulia Settlement Payable 13,875.01 CR 0.00 403.97 0.00 3,035.77 14,278.98 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 12,592,634.38 CR 2,331.67 0.00 4,101,941.38 0.00 12,590,302.71 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 G/L Trial Balance Report Page:21 411/2016 3:05:09PM COUNTY OF HAWAII MM 211/2016 through 2/2 912 01 6 r'✓ Al 110 Capital Projects Fund 1i Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2231.37 Unallot Approp 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 Unallot Approp 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 569,532.39 CR 421,124.39 529,310.05 6,204,318.16 6,600,039.32 677,718.05 CR 2231.42 Unallot Approp Bond Ord 13-84 1,169,000.00 CR 0.00 0.00 0.00 0.00 1,169,000.00 CR 2231.43 Unallot Approp Bond Ord 14-11 6,069,189.67 CR 0.00 0.00 3,190,000.00 0.00 6,069,189.67 CR 2231.44 Unallot Approp Bond Ord 15-18 12,500,000.00 CR 0.00 0.00 0.00 0.00 12,500,000.00 CR 2231.45 Unallot Approp Bond Ord 15-68 21,003,905.06 CR 4,115,433.69 0.00 78,811,528.63 0.00 16,888,471.37 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 143,223.73 CR 115,786.31 115,786.31 449,963.31 370,786.31 143,223.73 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 1,040,000.00 1,040,000.00 1,040,000.00 1,040,000.00 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 Ic 98-00 85.02 CR 0.00 0.00 0.00 0.00 85.02 CR 2236.05 Unal App Fueltx Ic 00-02 0.00 0.00 0.00 129,706.78 0.00 0.00 2236.07 Unal App Fueltx IC 04-06 3,762.00 CR 3,762.00 0.00 3,762.00 0.00 0.00 2236.08 Unal App Fueltx IC 06-08 724,117.75 CR 0.00 0.00 370,293.22 0.00 724,117.75 CR 2236.09 Unal App Fueltx IC 08-10 2,032,929.26 CR 76,238.00 0.00 76,238.00 0.00 1,956,691.26 CR 2236.10 Unal App Fueltx IC 10-12 403,496.14 CR 15,000.00 0.00 170,000.00 116,168.00 388,496.14 CR 2236.11 Unal App Fueltx IC 12-14 0.00 0.00 0.00 30,000.00 30,000.00 0.00 2236.12 Unal App Fueltx IC 14-16 2,933,079.89 CR 0.00 271,056.84 480,000.00 1,969,660.73 3,204,136.73 CR 2241.00 Appropriation 390,336,964.25 CR 30,000.00 5,789,676.06 2,536,265.29 398,632,905.60 396,096,640.31 CR 2242.00 Expenditures 51,280,235.96 11,630,570.48 41,400.00 345,441,813.97 282,572,407.53 62,869,406.44 2244.00 Res For Encumbrances 184,960,265.66 CR 10,816,797.24 6,953,892.00 486,975,151.84 390,375,067.89 181,097,360.42 CR 2271.00 Fund Balance 1,683,261 31 CR 40,000.00 0.00 40,000.00 0.00 1,643,261.31 CR 2271.05 Fund Balance--Designated 6,038,661.58 CR 1,000,000.00 0.00 1,130,177.18 0.00 5,038,661.58 CR Page 21 • trialbal.rpt G/L Trial Balance Report Page:22 4/112016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 110 Capital Projects Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 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 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 2,040,063.90 CR 0.00 30,000.00 30,000.00 30,000.00 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 3,771,114.32 CR 115,786.31 0.00 315,786.31 0.00 3,655,328.01 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 184,960,265.66 6,953,892.00 10,816,797.24 387,984,970.60 206,887,610.18 181,097,360.42 Total Liabilities 470,496,513.02 CR 47,869,250.50 37,153,390.97 1,394,023,222.50 1,355,531,549.86 459,780,653.49 CR Assets 470,496,513.02 151,950,772.17 162,666,631.70 327,196,003.90 365,687,676.54 459,780,653.49 Liabilities and Fund Balance 470,496,513.02 CR 47,869,250.50 37,153,390.97 1.394,023,222.50 1,355,531,549.86 459,780,65349 CR Total Capital Projects Fund 0.00 199,820,022.67 199,820,02267 1,721,219,226.40 1,721,219,226.40 0.00 Page:22 trialbal.rpt GIL Trial Balance Report Page:23 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 .11 V 123 Id 17--Kaloko Agency 1I 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 GIL Trial Balance Report Page:24 4/1/2016 3:05:09PM COUNTY OF HAWAII 211/2016 through 2/2912016 125 Kona WdrvwlCstvw Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 357,737.22 24,535.80 28,565.49 146,599.53 142,914.78 353,707.53 1121.80 Special Assessment Receivable 17,778.25 CR 23,398.34 24,535.80 137,957.83 161,186.71 18,915.71 CR Total Assets 339,958.97 47,934.14 53,101.29 284,557.36 304,101.49 334,791.82 Liabilities 2201.00 Vouchers Payable 0.00 31.00 31.00 977.16 977.16 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 337,047.84 CR 26,679.68 22,422.09 126,465.19 125,907.63 332,790.25 CR 2248.80 Deferred Special Assessment 2,911.13 CR 22,422.09 21,512.53 125,877.36 123,565.76 2,001.57 CR Total Liabilities 339,958.97 CR 49,132.77 43,965.62 269,994.68 250,450.55 334,791.82 CR Assets 339,958.97 47,934.14 53,101.29 284,557.36 304,101.49 334,791.82 Liabilities and Fund Balance 339,958.97 CR 49,132.77 43,965.62 269,994.68 250,450.55 334,791.82 CR Total Kona Wdrvw/Cstvw 0.00 97,066.91 97,066.91 554,552.04 554,552.04 0.00 Page:24 trialbal.rpt G/L Trial Balance Report Page:25 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 LM N 127 Id 19--Kona Oen Vw Prop Subdiv 1 'i Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 433,472.04 7,290.80 0.00 61,831.28 45,355.30 440,762.84 1121.80 Special Assessment Receivable 2,664.93 9,518.92 7,290.80 60,419.91 58,983.23 4,893.05 Total Assets 436,136.97 16,809.72 7290.80 122,251.19 104,338.53 445,655.89 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 433,472.04 CR 0.00 7,290.80 37,697.38 61,831.28 440,762.84 CR 2248.80 Deferred Special Assessment 2,664.93 CR 7,290.80 9,518.92 58,983.23 60,419.91 4,893.05 CR Total Liabilities 436,136.97 CR 7,290.80 16,809.72 105,129.69 123,042.35 445,655.89 CR Assets 436,136.97 16,809.72 7,290.80 122,251.19 104,338.53 445,655.89 Liabilities and Fund Balance 436,136.97 CR 7,290.80 16,809.72 105,12969 123,042.35 445,655.89 CR Total Id 19--Kona Ocn Vw Prop Subdiv 0.00 24,100.52 24,100.52 227,380.88 227,380.88 0.00 Page 25 trialbal.rpt GIL Trial Balance Report Page:26 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 137 Id Revolving Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 177,902.11 0.00 1,330.72 2,655.53 2,151.03 176,571.39 Total Assets 177,902.11 0.00 1,330.72 2,655.53 2,151.03 176,571.39 Liabilities 2201.00 Vouchers Payable 0.00 1,330.72 1,330.72 2,151.03 2,151.03 0.00 2241.00 Appropriation 6,025.76 CR 0.00 0.00 0.00 6,025.76 6,025.76 CR 2242.00 Expenditures 820.31 1,330.72 0.00 8,176.79 6,025.76 2,151.03 2244.00 Res For Encumbrances 5,205.45 CR 1,330.72 0.00 8,176.79 6,025.76 3,874.73 CR 2271.00 Fund Balance 172,696.66 CR 0.00 0.00 0.00 2,655.53 172,696.66 CR 2403.00 Encumbrances 5,205.45 0.00 1,330.72 6,025.76 2,151.03 3,874.73 Total Liabilities 177,902.11 CR 3,992.16 2.661.44 24,530.37 25,034.87 176,571.39 CR Assets 177,902.11 0.00 1,330.72 2,655.53 2,151.03 176,571.39 Liabilities and Fund Balance 177,902.11 CR 3,992.16 2,661.44 24,530.37 25,034.87 176,571.39 CR Total Id Revolving Fund 0.00 3,992.16 3,992.16 27,185.90 27,18590 0.00 Page:26 trialbal.rpt GIL Trial Balance Report Page:27 4/1/2016 3:05:09PM COUNTY OF HAWAII ^ 2/1/2016 through 2129/2016 'W N 140 Sewer Connection Reserve Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Total Assets 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Liabilities 2271.00 Fund Balance 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Total Liabilities 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Assets 200,000.00 0.00 0.00 0.00 0.00 200,000.00 Liabilities and Fund Balance 200,000.00 CR 0.00 0.00 0.00 0.00 200,000.00 CR Total Sewer Connection Reserve Fund 0.00 0.00 0.00 0.00 0.00 0.00 Page:27 trialbal.rpt GIL Trial Balance Report Page:28 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 141 Sewer Loan Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Total Assets 100,000.00 0.00 0.00 0.00 0.00 100,000.00 Liabilities 2271.00 Fund Balance 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Total Liabilities 100,000.00 CR 0.00 0.00 0.00 0.00 100,000.00 CR Assets 100000.00 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 G/L Trial Balance Report Page:29 4/1/2016 3:05:09PM COUNTY OF HAWAII 211/2016 through 2/29/2016 V V 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,534,946.55 1,584,344.46 1,683,034.35 14,211,919.35 13,934,096.14 1,436,256.66 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 13,000.00 0.00 19,706.26 59,314.25 13,000.00 1133.00 Fed Grants Receivable 11,208.14 0.00 0.00 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 11,308,094.62 CR 0.00 1,453,701.79 86,436.22 12,848,232.63 12,761,796.41 CR Total Assets 8,679,814.49 1,597,344.46 3,136,736.14 32,590,592.09 26,928,716.73 7,140,422.81 Liabilities 2201.00 Vouchers Payable 0.00 1,401,230.00 1,401,230.00 11,707,778.99 11,707,778.99 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 22,124.94 22,454.88 179,479.06 190,706.50 11,227.44 CR 2207.15 Due To Other Funds-Employer FICA 7,385.76 CR 15,125.56 15,329.80 121,453.35 129,043.35 7,590.00 CR 2207.17 Due to Oth Fds-Retiremt Ben 17,735.34 CR 36,424.15 37,061.86 292,724.97 311,098.02 18,373.05 CR 220720 Due To Other Funds-Sal&Wages 57,263.87 CR 140,804.73 142,794.69 1,132,397.71 1,191,651.54 59,253.83 CR 2207.25 Due to Other Funds-Deductions 47,060.94 CR 96,684.32 98,445.64 776,597.98 825,420.24 48,822.26 CR 2213.30 Fam Self Suff Pgm Dep Pay 60,097.85 CR 1,609.55 2,996.45 35,572.96 22,397.21 61,484.75 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 11,194,638.98 1,732,092.52 186,390.77 14497,060.09 1,756,719.36 12,740,340.73 Page:29 trialbal.rpt G/L Trial Balance Report Page:30 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 152 Office Of Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Liabilities (Continued) 2244.00 Res For Encumbrances 194,835.89 CR 13,684.54 2,193.74 422,073.12 404,483.16 183,345.09 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 194,835.89 2,193.74 13,684.54 404,483.16 221,138.07 183,345.09 Total Liabilities 8,679,814.49 CR 3,461,974.05 1,922.582.37 29,578,732.65 35,240,608.01 7,140422.81 CR Assets 8,679,814.49 1,597,344.46 3,136,736.14 32,590,592.09 26,928,716.73 7,140,422.81 Liabilities and Fund Balance 8,679,814 49 CR 3,461,974.05 1,922,582.37 29,578,732.65 35,240,608.01 7,140,422.81 CR Total Office Of Housing Fund 0.00 5,059,318.51 5,059,318.51 62,169,324.74 62,169,324.74 0.00 Page:30 trialbal.rpt GIL Trial Balance Report Page:31 4/1/2016 3:05:09PM COUNTY OF HAWAII M 2/1/2016 through 2/29/2016 W N 154 Cty Hsng Revolving Fund 1i Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,545,324.36 114.35 0.00 160,681.73 15,062.00 2,545,438.71 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 82,129.72 CR 0.00 114.35 0.00 82,244.07 82,244.07 CR Total Assets 2,463,301.28 114.35 114.35 160,666.37 97,306.07 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 Appropnation 2,329,154.48 CR 0.00 0.00 0.00 2,329,154.48 2,329,154.48 CR 2242.00 Expenditures 63,375.66 CR 0.00 0.00 2,344,209.84 2,407,585.50 63,375.66 CR 2244.00 Res For Encumbrances 0.00 0.00 1,118,871.27 4,658,295.68 3,448,019.11 1,118,871.27 CR 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 1,118,871.27 0.00 3,448,019.11 2,329,147.84 1,118,871.27 Total Liabilities 2,463,301.28 CR 1,118,871.27 1,118,871.27 10,465,617.63 10,528,999.93 2,463,301.26 CR Assets 2,463,301.28 114.35 114.35 160,688.37 97,306.07 2,463,301.28 Liabilities and Fund Balance 2,463,301.28 CR 1,118,871.27 1,118,871.27 10,465,617.63 10,528,999.93 2,463,301.28 CR Total Cty Hsng Revolving Fund 0.00 1,116.985.62 1,118,985.62 10.626,306.00 10,626,306.00 0.00 Page:31 trialbal.rpt G/L Trial Balance Report Page:32 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 156 Kulaimano Eldly Hsg Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 663,174.11 21,560.66 41,470,44 177,441.05 247,716.03 643,264.33 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 152,740.49 CR 300.00 21,530.66 598.00 174,569.15 173,971.15 CR Total Assets 1,422,047.50 21,860.66 63,001 10 503,587.05 422,285.18 1,380,907.06 Liabilities 2201.00 Vouchers Payable 0.00 14,963.12 14,963.12 93,754.60 93,754.60 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 19,313.32 0.00 39,381.06 6,871.02 19,313.32 2213.00 Security Deposit Payable 10,041.00 CR 0.00 0.00 2,001.00 0.00 10,041.00 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 133,460.22 21,857.12 30.00 190,760.17 35,472.83 155,287.34 2244.00 Res For Encumbrances 71,609.85 CR 11,294.58 0.00 87,667.07 117,828.10 60,315.27 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 4/1/2016 3:05:09PM COUNTY OF HAWAII TT 211/2016 through 2/29/2016 Vg 156 Kulaimano Eldly Hsg Fund 11 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 71,609.85 0.00 11,294.58 117,828.10 57,512.83 60,315.27 Total Liabilities 1,422,047.50 CR 67,428.14 26,287.70 585,839.75 667,14162 1,380,90706 CR Assets 1,422,047.50 21,860.66 63,001.10 503,587.05 422,285.18 1,380,907.06 Liabilities and Fund Balance 1,422,047.50 CR 67,428.14 26,287.70 585,839.75 667,141.62 1,380,907.06 CR Total Kulaimano Eldly Hsg Fund 0.00 89,288.80 89,288.80 1,089,426.80 1,089,42680 0.00 Page:33 trialbal.rpt G/L Trial Balance Report Page:34 4/1/2016 3:05:09PM COUNTY OF HAWAII 211/2016 through 2/29/2016 158 Ouli Ekahi Housing Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 857.97 0.00 850.00 1,707.97 1,700.00 7.97 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 64890 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 Grnd&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 1,707.97 CR 0.00 0.00 0.00 1,707.97 1,707.97 CR Total Assets 1,703,000.18 0.00 850.00 351,777.97 3,407.97 1,702,150.18 Liabilities 2201.00 Vouchers Payable 0.00 850.00 850.00 1,700.00 1,700.00 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 850.00 850.00 0.00 1,700.00 0.00 1,700.00 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 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 CD M 158 Ouli Ekahi Housing Fund LTi 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 1,703,000.18 CR 1.700.00 850.00 11,354.44 359,72444 1,702,150.18 CR Assets 1.703,000.18 0.00 850.00 351,777.97 3,407,97 1,702,150.18 Liabilities and Fund Balance 1,703,000.18 CR 1,700.00 850.00 11,354.44 359,72444 1,702,150.18 CR Total Ouli Ekahi Housing Fund 0.00 1,700.00 1,700.00 363,132.41 363,132.41 0.00 Page:35 trialbal.rpt G/L Trial Balance Report Page:36 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 200 Shippers Wharf Trust Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,055,874.57 10,981.46 0.00 41,932.25 87,504.58 1,066,856.03 1127.00 Other Receivables 0.00 0.00 0.00 0.00 486.36 0.00 1172.00 Revenues 30,464.43 CR 0.00 10,981.46 486.36 41,932.25 41,445.89 CR 1190.00 Investments 1,274,890.79 0.00 0.00 0.00 0.00 1,274,890.79 Total Assets 2,300,300.93 10,981.46 10,981.46 42,418.61 129,923.19 2,300,300.93 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 87,504.58 87,504.58 0.00 2242.00 Expenditures 87,504.58 0.00 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 2,300,300.93 CR 0.00 0.00 175,009.16 87,504.58 2,300,300.93 CR Assets 2,300,300.93 10,981.46 10,981.46 42,418.61 129,923.19 2,300,300.93 Liabilities and Fund Balance 2,300,300.93 CR 0.00 0.00 175,009.16 87,504.58 2,300,300.93 CR Total Shippers Wharf Trust Fund 0.00 10,981.46 10,981.46 217,427.77 217,427.77 0.00 Page:36 trialbal.rpt G/L Trial Balance Report Page:37 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2129/2016 11 Ct 205 Organ&Tissue Educ Fund 1 'l Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,332.00 355.00 1,165.00 2,867.60 3,318.60 522.00 Total Assets 1.332.00 355.00 1,16500 2,867.60 3,318.60 52200 Liabilities 2201.00 Vouchers Payable 0.00 1,117.00 1,117.00 3,270.60 3,270.60 0.00 2206.00 Due To State Of HI 1,332.00 CR 1,165.00 355.00 3,124.00 2,673.00 522.00 CR Total Liabilities 1,332.00 CR 2,282.00 1472.00 6,394.60 5,943.60 522.00 CR Assets 1,332.00 355.00 1.165.00 2,867.60 3,318.60 52200 Liabilities and Fund Balance 1,332 00 CR 2,282.00 1,472.00 6,394.60 5,943.60 522.00 CR Total Organ&Tissue Educ Fund 0.00 2,637.00 2,637.00 9,262.20 9,26220 0.00 Page:37 trialbal.rpt G/L Trial Balance Report Page:38 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 210 Non-Profit Plate Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,250.00 550.00 950.00 2,940.00 3,040.00 850.00 Total Assets 1,250.00 550.00 950.00 2,94000 3,04000 850.00 Liabilities 2201.00 Vouchers Payable 0.00 950.00 950.00 3,040.00 3,040.00 0.00 2214.30 Due To Non-Profit Agencies 1,250.00 CR 950.00 550.00 2,850.00 2,750.00 850.00 CR Total Liabilities 1,250.00 CR 1,900.00 1,500.00 5,690.00 5,790.00 85000 CR Assets 1,250.00 550.00 950.00 2,940.00 3,04000 85000 Liabilities and Fund Balance 1.250.00 CR 1,900.00 1,500.00 5,890.00 5,790.00 850.00 CR Total Non-Profit Plate Fund 0.00 2,45000 2,450.00 8,830.00 8,830.00 000 Page 38 trialbal.rpt G/L Trial Balance Report Page:39 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 A' 215 Lapsed Warrants Fund 1 •1 Beginning Account Number Balance Debits Credits YTD Debits YTD 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 10.417.00 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 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 220 Payroll Clearance Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 7,208,376.82 CR 21,865,284.79 21,937,282.93 181,434,732.76 189,162,810.64 7,280,374.96 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 607,459.85 1,217,938.30 1,216,546.49 10,976,499.68 10,367,648.02 608,851.66 1130.15 Due fr Oth Funds-Employer FICA 302,987.00 607,956.14 603,818.79 5,345,329.16 5,038,204.81 307,124.35 1130.17 Due fr Oth Funds-Retiremt Ben 1,355,829.36 2,731,330.03 2,736,106.59 23,947,169.01 22,596,116.21 1,351,052.80 1130.20 Due fr Other Funds-Sal&Wages 7,052,605.51 16,608,348.22 16,516,394.36 143,814,501.64 136,669,942.27 7,144,559.37 Total Assets 2.112,683.87 43,030,857.48 43,010,149.16 365,518,682.87 363,835,226.83 2,133,392.19 Liabilities 2201.00 Vouchers Payable 0.00 10,781,981.52 10,781,981.52 89,137,734.42 89,137,734.42 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 37,031.49 CR 7,392,821.79 7,393,366.92 61,350,577.42 61,315,764.02 37,576.62 CR 2209.25 Fed/FICA Taxes Payable 1,280,295.32 CR 5,181,556.92 5,193,805.47 41,334,521.78 42,641,700.46 1,292,543.87 CR 2209.30 State Taxes Payable 781,791.94 CR 1,578,031.80 1,585,946.44 12,667,760.77 13,080,430.40 789,706.58 CR 2209.35 Salaries&Wages Payable 0.00 9,247,634.70 9,247,634.70 76,453,330.57 76,453,330.57 0.00 2214.00 Other Payables 13,565.12 CR 0.00 0.00 993.20 993.20 13,565.12 CR Total Liabilities 2,112,683.87 CR 34,182,026.73 34,202,735.05 280,946,674.47 282,630,130.51 2,133,392.19 CR Page:40 trialbal.rpt G/L Trial Balance Report Page:41 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 M Assets 2,112,683.87 43,030,857.48 43,010,149.16 365,518,682.87 363,835,22683 2,133,392.19 li Liabilities and Fund Balance 2,112,683.87 CR 34,182,026.73 34,202,735.05 280,946,674.47 282,630,130.51 2,133,392.19 CR Total Payroll Clearance Fund 0.00 77,212,884.21 77,212,884.21 646,465,357.34 646,465,357.34 0.00 Page:41 trialbal.rpt G/L Trial Balance Report Page:42 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 225 Geothermal Asset Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,252,547.58 0.00 21,157.67 74,457.16 21,157.67 2,231,389.91 1171.00 Estimated Revenues 50,000.00 0.00 0.00 50,000.00 0.00 50,000.00 1172.00 Revenue Collections 74,457.16 CR 0.00 0.00 0.00 74,457.16 74,457.16 CR Total Assets 2,228,090.42 0.00 21,157.67 124,457.16 95,614.83 2,206,932.75 Liabilities 2201.00 Vouchers Payable 0.00 21,157.67 21,157.67 21,157.67 21,157.67 0.00 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 21,157.67 0.00 1,892,890.32 1,871,732.65 21,157.67 2244.00 Res For Encumbrances 24,372.59 CR 21,157.67 0.00 3,740,250.38 1,871,73265 3,214.92 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 21,157.67 1,871,732.65 1,868,517.73 3,214.92 Total Liabilities 2,228,090.42 CR 63,473.01 42,315.34 7,526,031.02 7,554,873.35 2,206,932.75 CR Assets 2,228,090.42 0.00 21,157.67 124,457.16 95,614.83 2,206,932.75 Liabilities and Fund Balance 2,228,090.42 CR 63,473.01 42,315.34 7,526,031.02 7,554,873.35 2,206,932.75 CR Total Geothermal Asset Fund 0.00 63,473.01 63,473.01 7,650,488.18 7,650,488.18 0.00 Page:42 trialbal.rpt G/L Trial Balance Report Page:43 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 714 M 230 Suspense Account Fund TI Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 249,100.11 55,500.00 31,725.60 313,887.60 254,400.60 272,874.51 Total Assets 249,100 11 55,500.00 31,725.60 313,887.60 254,400.60 272,874.51 Liabilities 2201.00 Vouchers Payable 0.00 31,325.60 31,325.60 248,925.60 248,925.60 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 6,000.00 7,000.00 49,325.00 86,925.00 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 2,174.40 CR 0.00 0.00 0.00 0.00 2,174.40 CR 2204.31 Deposits Payable-P&R-Admin Hilo 15,455.00 CR 5,475.00 8,975.00 51,825.00 53,850.00 18,955.00 CR 2204.32 Deposits Payable-P&R-Admin-Kona 24,270.00 CR 4,075.00 11,650.00 47,025.00 62,975.00 31,845.00 CR 2204.33 Deposits Payable-P&R-Panaewa 3,000.00 CR 100.00 400.00 1,500.00 925.00 3,300.00 CR 2204.36 Deposits Payable-P&R-Aquatics 2,350.00 CR 200.00 900.00 2,050.00 2,150.00 3,050.00 CR 2204.38 Deposits Payable-P&R-Hoolulu 46,300.00 CR 7,600.00 11,200.00 56,550.00 62,300.00 49,900.00 CR 2204.40 Deposits Payable-P&R-Recreation 54,460.60 CR 14,275.60 16,375.00 85,475.60 82,050.60 56,560.00 CR 2207.00 Due To Other Funds 0.00 0.00 0.00 2,975.00 0.00 0.00 Total Liabilities 249,100.11 CR 63.051.20 86,825.60 503,326.20 562,813.20 272,874.51 CR Page 43 trialbal.rpt G/L Trial Balance Report Page:44 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 Assets 249,100.11 55,500.00 31,72560 313,887.60 254,400.60 272,874.51 Liabilities and Fund Balance 249,100.11 CR 63,051.20 86,825.60 503,326.20 562,81320 272,874.51 CR Total Suspense Account Fund 0.00 118,551.20 118,551.20 817,213.80 817,213.80 000 Page 44 trialbal.rpt G/L Trial Balance Report Page:45 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 LeZ M 235 Self Insurance Fund r•.I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,306,859.52 0.00 0.00 14,200.67 0.00 1,306,859.52 1172.00 Revenue Collections 14,200.67 CR 0.00 0.00 0.00 14,200.67 14,200.67 CR Total Assets 1,292,658.85 0.00 0.00 14,200.67 14,200.67 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 0.00 0.00 14,200.67 14,200.67 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 0.00 0.00 14,200.67 14,200.67 0.00 Page:45 trialbal.rpt G/L Trial Balance Report Page:46 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 236 Disaster&Emergency Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 4,702,756.63 0.00 0.00 891,132.29 52,806.25 4,702,756.63 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 425,635.71 0.00 1133.00 Fed Grants Receivable 804,299.99 0.00 0.00 0.00 158,077.38 804,299.99 1172.00 Revenue Collections 57,419.20 CR 0.00 0.00 0.00 57,419.20 57,419.20 CR 1172.30 Operating Transfers-In 250,000.00 CR 0.00 0.00 0.00 250,000.00 250,000.00 CR Total Assets 5,199,637.42 0.00 0.00 891,132.29 943,938.54 5,199,637.42 Liabilities 2242.00 Expenditures 52,806.25 0.00 0.00 52,806.25 0.00 52,806.25 2271.00 Fund Balance 5,252,443.67 CR 0.00 0.00 0.00 0.00 5,252,443.67 CR Total Liabilities 5,199637.42 CR 0.00 0.00 52,806.25 0.00 5,199,637.42 CR Assets 5,199,637.42 0.00 0.00 891,132.29 943,938.54 5,199,637.42 Liabilities and Fund Balance 5,199,637.42 CR 0.00 0.00 52,806.25 0.00 5,199,637.42 CR Total Disaster&Emergency Fund 0.00 0.00 0.00 943,938.54 943,938.54 0.00 Page:46 trialbal.rpt G/L Trial Balance Report Page:47 41112016 3:05:09PM COUNTY OF HAWAII ''^^ 21 1/2016 through 2/29/2016 fir/ C237 Public Access/Open Space Fund l'{ Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,191,636.62 370.87 0.00 2,780,063.07 1,518,516.01 6,192,007.49 1130.01 Due from Other Funds 0.00 0.00 0.00 0.00 5,756.20 0.00 1172.00 Revenue Collections 2,270.52 CR 0.00 370.87 0.00 2,641.39 2,641.39 CR 1172.30 Operating Transfers-in 2,771,665.48 CR 0.00 0.00 0.00 2,771,665.48 2,771,665.48 CR Total Assets 3,417,700.62 370.87 370.87 2,780,063.07 4,296,579.08 3,417,700.62 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 1,518,516.01 1,518,516.01 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 1,518,516.01 0.00 0.00 3,002,556.25 1,484,040.24 1,518,516.01 2244.00 Res For Encumbrances 732,882.66 CR 0.00 170,000.00 2,997,880.48 2,416,722.90 902,882.66 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 732,882.66 170,000.00 0.00 2,416,722.90 1,513,840.24 902,882.66 Total Liabilities 3,417,700.62 CR 170,000.00 170,000.00 9,935,675.64 6,417,159.63 3,417,700.62 CR Assets 3,417,700.62 370.87 370.87 2,780,063.07 4,298,579.08 3,417,700.62 Liabilities and Fund Balance 3,417,700.62 CR 170,000.00 170,000.00 9,935,675.64 8,417,159.63 3,417,700.62 CR Total Public Access/Open Space Fund 0.00 170,370.87 170,370.87 12,715,738.71 12,715,738.71 0.00 Page:47 trialbal.rpt G/L Trial Balance Report Page:48 4/1/2016 3:05:09PM COUNTY OF HAWAII 211/2016 through 2/29/2016 238 Budget Stabilization Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 5,960,789.49 0.00 0.00 306,906.31 0.00 5,960,789.49 1172.00 Revenue Collections 56,906.31 CR 0.00 0.00 0.00 56,906.31 56,906.31 CR 1172.30 Operating Transfers-In 250,000.00 CR 0.00 0.00 0.00 250,000.00 250,000.00 CR Total Assets 5,653,683.18 0.00 0.00 306,906.31 306,906.31 5,653,883.18 Liabilities 2271.00 Fund Balance 5,653,883.18 CR 0.00 0.00 0.00 0.00 5,653,883.18 CR Total Liabilities 5,653,863.18 CR 0.00 0.00 0.00 0.00 5,653,883.18 CR Assets 5,653,883.18 0.00 0.00 306,906.31 306,906.31 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 0.00 0.00 306,90631 306,906.31 0.00 Page:48 trialbal.rpt G/L Trial Balance Report Page:49 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 239 Public Access/Open Sp Maint Fund 1 .1 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,404,857.50 101,04 15,000.00 347,807.90 138,970.21 1,389,958.54 1130.01 Due From Other Funds 0.00 0.00 0.00 0.00 719.52 0.00 1172.00 Revenue Collections 529.15 CR 0.00 101.04 0.00 630.19 630.19 CR 1172.30 Operating Transfers-In 346,458 19 CR 0.00 0.00 0.00 346,458.19 346,458.19 CR Total Assets 1,057,870.16 101.04 15,101.04 347,807.90 486,778.11 1,042,870.16 Liabilities 2201.00 Vouchers Payable 0.00 15,000.00 15,000.00 138,970.21 138,970.21 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 123,970.21 15,000.00 0.00 218,115.76 79,145.55 138,970.21 2244.00 Res For Encumbrances 307,000.00 CR 56,750.00 0.00 216,541.10 387,645.55 250,250.00 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 307,000.00 0.00 56,750.00 387,645.55 137,395.55 250,250.00 Total Liabilities 1,057,870.16 CR 86,750.00 71,750.00 961,272.62 822,302.41 1,042,870.16 CR Assets 1,057,870.16 101.04 15,101.04 347,807.90 486,778.11 1,042,870.16 Liabilities and Fund Balance 1,057,870.16 CR 86,750.00 71,750.00 961,272.62 822,302.41 1,042,870.16 CR Total Public Access/Open Sp Maint Fund 0.00 86,851.04 86,851.04 1,309,080.52 1,309,080.52 0.00 Page:49 trialbal.rpt G/L Trial Balance Report Page:50 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 240 Interest Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 6,121,536.15 200,720.99 2,035,442.79 15,035,902.15 13,266,478.40 4,286,814.35 1172.00 Revenue Collections 199,644.16 CR 0.00 200,720.99 0.00 400,365.15 400,365.15 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 8,713,645.01 CR 200,720.99 2,236,163.78 15,035.902.15 28,302,380.55 10,749,087.80 CR Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 141,972.84 141,972.84 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 11,231,035.61 2,035,442.79 0.00 13,266,478.40 0.00 13,266,478.40 2271.00 Fund Balance 2,445,460.78 CR 0.00 0.00 0.00 0.00 2,445,460.78 CR Total Liabilities 8,713,645.01 2,035,442.79 0.00 13,408,451.24 141,972.84 10,749,087.80 Assets 8,713,645.01 CR 200,720.99 2,236,163.78 15,035,902.15 28,302,380.55 10,749,087.80 CR Liabilities and Fund Balance 8,713,645.01 2,035,442.79 0.00 13,408,451.24 141,972.84 10,749,087.80 Total Interest Fund 0.00 2,236,163.78 2,236,163.78 28,444,353.39 28,444,353.39 0.00 Page:50 trialbal.rpt G/L Trial Balance Report Page:51 411/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 W M 250 Serial Bond Redemp.Fund 11 Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,443,883.07 22,107,151.00 0.00 22,107,151.00 20,346,771.82 23,551,034.07 1172.30 Operating Transfers-In 0.00 0.00 22,107,151.00 0.00 22,107,151.00 22,107,151.00 CR Total Assets 1,443,883.07 22,107,151.00 22,107,151.00 22,107,151.00 42,453,922.82 1,443,883.07 Liabilities 2201.00 Vouchers Payable 0.00 0.00 0.00 1,199,920.03 1,199,920.03 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 20,346,771.82 0.00 0.00 20,346,771.82 0.00 20,346,771.82 2271.00 Fund Balance 21,570,654.89 CR 0.00 0.00 0.00 0.00 21,570,654.89 CR Total Liabilities 1,443,883.07 CR 0.00 0.00 21,546,691.85 1,199,920.03 1,443,883.07 CR Assets 1,443,883.07 22,107,151.00 22,107,151.00 22,107,151.00 42,453,922.82 1,443,883.07 Liabilities and Fund Balance 1,443,883.07 CR 0.00 0.00 21,546,691.85 1,199,920.03 1,443,883.07 CR Total Serial Bond Redemp.Fund 0.00 22,107,151.00 22,107,151.00 43,653,842.85 43,653,842.85 0.00 Page:51 trialbal.rpt G/L Trial Balance Report Page:52 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2129/2016 285 BID 1-Kailua Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 2,280.95 116,053.54 9,931.85 508,873.32 401,095.67 108,402.64 1120.85 BID 1-Kailua Assessment Receivable 392,437.36 66.55 116,053.54 766,332.14 510,057.64 276,450.37 1130.01 Due From Other Funds 0.00 0.00 0.00 16.04 16.04 0.00 1172.00 Revenue Collections 392,819.78 CR 0.00 116,026.08 1,401.28 510,247.14 508,845.86 CR Total Assets 1,898.53 116,120.09 242,011.47 1,276,622.78 1,421,41649 123,992.85 CR Liabilities 2201.00 Vouchers Payable 0.00 9,904.39 9,904.39 401,068.21 401,068.21 0.00 2203.13 Due to KVBID 0.00 0.00 0.00 624.99 0.00 0.00 2242.00 Expenditures 390,538.83 9,904.39 0.00 401,068.21 624.99 400,443.22 2248.85 BID 1-Kailua Deferred Revenue 392,437.36 CR 115,986.99 0.00 506,152.44 762,426.94 276,450.37 CR Total Liabilities 1,898.53 CR 135,795.77 9,904.39 1,308,913.85 1,164,120.14 123,992.85 Assets 1,898.53 116,120.09 242,011.47 1,276,622.78 1,421,416.49 123,992.85 CR Liabilities and Fund Balance 1,898.53 CR 135,795.77 9904.39 1,308,913.85 1,164,120.14 123,992.85 Total BID 1-Kailua 0.00 251,915.86 251,915.86 2,585,536.63 2,585,536.63 0.00 Page:52 trialbal.rpt G/L Trial Balance Report Page:53 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/112016 through 2/29/2016 Ct 290 Park Dedication Fund r I Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 88,084.94 0.00 0.00 961.18 0.00 88084.94 1172.00 Revenue Collections 961.18 CR 0.00 0.00 0.00 961.18 961.18 CR Total Assets 87,123.76 0.00 0.00 961.18 961.18 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 0.00 0.00 961.18 961.18 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 0.00 0.00 961.18 961.18 0.00 Page:53 trialbal.rpt G/L Trial Balance Report Page:54 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 295 State Weight Tax Fund Beginning Account Number Balance Debits Credits YTD Debits YTD Credits Balance Assets 1101.01 Cash 1,477,362.37 1,737,908.41 1,868,842.60 14,896,883.59 15,485,687.04 1,346,428.18 Total Assets 1,477,362.37 1,737,90841 1668,842.60 14,896,883.59 15,485,687.04 1,346,428.18 Liabilities 2201.00 Vouchers Payable 0.00 1,868,762.60 1,868,762.60 15,485,441.41 15,485,44141 0.00 2206.00 Due To State Of HI 1,477,362.37 CR 1,850,186.60 1,719,289.41 15,343,190.04 14,774,871.59 1,346,465.18 CR 2206.20 Legal Presence Fee 0.00 87.00 136.00 1,046.00 962.00 49.00 CR 2206.30 State ID Collections 0.00 18,569.00 18,483.00 141,451.00 121,050.00 86.00 Total Liabilities 1,477,362.37 CR 3,737,605.20 3,606.671.01 30,971,128.45 30,382,325.00 1,346,428.18 CR Assets 1,477,362.37 1,737,908 41 1,868,842.60 14,896,883.59 15,485,687.04 1,346,428.18 Liabilities and Fund Balance 1,477,362.37 CR 3,737,605.20 3,606,671.01 30,971,128.45 30,382,325.00 1,346,428.18 CR Total State Weight Tax Fund 0.00 5,475,513.61 5,475,51361 45,868,012.04 45,868,012.04 0.00 Page.54 trialbal.rpt G/L Trial Balance Report Page:55 4/1/2016 3:05:09PM COUNTY OF HAWAII 211/2016 through 2/29/2016 1:::) 400 General Fixed Asset 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 0.00 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 1,029.888762.51 CR 0.00 0.00 0.00 0.00 1,029,888,76251 CR Total General Fixed Asset 0.00 0.00 0.00 0.00 0.00 0.00 Page:55 trialbal.rpt G/L Trial Balance Report Page:56 4/1/2016 3:05:09PM COUNTY OF HAWAII 2/1/2016 through 2/29/2016 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 0.00 0.00 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 0.00 372,079,247.00 Liabilities and Fund Balance 372,079,247.00 CR 0.00 0.00 0.00 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