Accounting Manual - Hawaii County, HI Research ...

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AccountingManual

Part I

County of HawaiiDepartment OfFinance

June 7,1999

COUNTY OF HAWAIIAccounting Manual, Part I

Table of ContentsPage i

Table of Contents

Part I

Part Section Title Page

100 101 IntroductionStatement of Purpose 101.1Scope of the Accounting Manual 101.2Control of the Accounting Manual 101.3General Instructions for Use of the Accounting Manual 101.4Revisions to the Accounting Manual 101.5

102 Organization for Financial AdministrationGeneral Comments 102.1The Mayor 102.2The County Council 102.3Department ofFinance 102.4

103 The Accounting SystemPurpose and Objectives 103.1Governmental Accounting Principles 103.2Budgetary Control Accounting 103.5Departmental Accounting 103.7Departmental Internal Control Systems 103.10Departmental Reporting Requirements 103.13Fund Structure 103.15

104 The Uniform Accounting CodeGeneral Comments 104.1Coding Structure 104.3Code Listings:

Fund Codes 104.4Department Codes 104.5Basic Account Codes - Revenues 104.7

Descriptions 104.13Basic Account Codes - AppropriationlExpenditure 104.26Object Codes 104.27

Descriptions 104.30Chart of General Ledger Accounts 104.39Explanation of General Ledger Accounts 104.44

105 Glossary 105.1

106 Index 106.1

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Statement of Purpose

IntroductionPage 101.1

The purpose of accounting manuals in general is to provide continuingdocumentation ofmanagement decisions concerning the organization, policies, andprocedures used in financial control, record-keeping, and reporting.

The objectives of this accounting manual in particular are:

I. To furnish a reference guide for both new and continuing employees toimprove job training, efficiency, and precision. To meet this objective, itdescribes the assignments of accounting responsibility, the interrelationshipsamong organizational units, and day-to-day operating instructions with clarityand simplicity.

2. To provide a basis for review, by any level of superior authority, ofcompliance with approved accounting practice.

3. To gain acceptance of, and to provide a vehicle for, changes that must bemade in the accounting system to keep it relevant to changing needs.

To meet these objectives, this manual is divided into three parts:

Part I

Part II

Part III

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Description ofthe County's fmancial administration, description of thecentral accounting system, and the County's uniform accounting code.

Procedures for budgetary control accounting.

Other accounting policies and procedures.


Scope of the Accounting Manual


The contents of this accounting manual are countywide in scope. That is, theydeal with both the departmental and the central accounting requirements of the Directorof Finance of the County of Hawaii, in accordance with the statutory authority providedin Section 5-3.3(g) ofthe County Charter.

Although the accounting requirements in this manual are countywide in scope,they are not stated in detail at the departmental level. The various departments of theCounty are too diverse for such treatment in a single accounting manual. Therefore, thedepartmental accounting requirements contained in this manual are stated in broad terms,but with enough guidance that requirements on the departmental level can be designed tocomplement the countywide system. This approach is consonant with Section 5-3.3(g),which directs the Director of Finance to "maintain a general accounting system for thecounty."

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Control of the Accounting Manual

Control and Maintenance


This accounting manual is the property of the County of Hawaii, and itsdistribution is controlled by the Director ofFinance. Custodians to whom the manualsare distributed are accountable to the Director ofFinance for maintaining their manualson a current basis and in usable physical condition.

Reprodnction of Manuals

Reproduction in total or in any part of the manual for use internally by thedepartments or agencies of the County is authorized.

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General Instructions for Use of the Accounting Manual

Table of Contents and Index

The Table of Contents provides the reference number and the page number in thisaccounting manual for each part, section, and, if appropriate, further division of a section.In the Index, an alphabetical reference is provided.

Page Number

The page number consists of two fields which are separated by a decimal point.The first field is a three-digit field used to identify the Part (one digit) and Section (twodigits) of the manual. The second field, consisting of up to two digits, shows the actualpage number, which runs consecutively starting with the number one for each Sectionwithin a Part.

Example:

Date oflssuance

The date of issuance is shown on the bottom left corner of each page. These datesare used to determine the correctness ofmanual content when control checklists areprovided periodically by the Director of Finance.

Abbreviations

Throughout this manual, the following abbreviations and symbols are used:

HCC Hawaii County Code, as amendedHRS Hawaii Revised Statutes, as amended§ Section

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Revisions to the Accounting Manual

General


This accounting manual will be revised from time to time. Revisions, like themanual itself, are controlled by the Director of Finance. The only revisions to be enteredin this manual are those circulated by the Director ofFinance under a formal transmittal.

Request for Revisions

Users are encouraged to initiate any revisions that appear appropriate bysubmitting such proposed revisions to the Director of Finance for review. In this fashion,the resulting benefits can be made available to all users.

Mauual Revisions

Periodically, the Director ofFinance will issue new or revised pages for thismanual. Custodians are instructed to remove and destroy old page~ and insert new pages.All revisions will be dated and numbered. A master manual and a copy of all originalpages will be maintained in the Accounts Division for reference purposes.

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Organization for Financial AdministrationPage 102.1

General Comments

The County's organizational structure directly affects the policies, procedures,and other aspects of the County's accounting system. To understand the accountingsystem, it is important to have some information about the various agencies and officesinvolved in administering the County's [mances and their interrelationships.

At their source, the authorities and responsibilities assigned to the variousfunctional organizations are derived from the Charter ofthe County ofHawaii and fromlaws passed by the County Council and enacted by the Mayor. A brief description of theresulting functional areas is contained in the following sections.

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The Mayor

The budgeting function may be the most significant one performed in the generalarea of financial administration. The financial requirements of the County's programscan perhaps always be expected to exceed available resources, and the Mayor musttherefore determine the priorities and alternatives to be recommended to the Council.Not only the substantial sums ofpublic money involved, but also the broad social andeconomic implications of the County's programs, weigh heavily in the decisions requiredby the Mayor.

The budget document presented by the Mayor to the Council containsrecommendations for operating expenditures (operating budget) separate fromrecommendations for capital improvement expenditures (capital budget). The source offunds for each category is also specified. When the final operating and capital budgetshave been passed by the Council and signed into law by the Mayor, those appropriationsin the budget become the basic budgetary data entered into the County's accountingsystem.

In executing laws involving the Council's appropriations, the Mayor continues hisrole in financial administration by managing the expenditure of appropriated funds.Direct approval of the allotment of projects in the capital budget is required of the Mayor,and his policies establish the controls over other expenditures. In line with his overallauthority for administration of the County's financial affairs, the Mayor is responsibleand accountable for the manner in which the County's resources are managed subsequentto legislative authorization and direction.

Statutory authority: County Charter, Section 5-1.3(f)

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The County Council

In connection with its basic law-making function, the Council has an importantrole in the County's financial administration. Except for the finance-related provisions ofthe County Charter, Hawaii Revised Statutes, and the Constitution of the State of Hawaii,the Council holds ultimate authority for the manner in which the County acquires itsresources and for the manner in which those resources are applied to the objectives of thegovernment.

Among the bills considered by the Council in its meetings are appropriation billsfor government operations and for capital improvements. The Council also sets the taxrates to generate the revenue necessary to finance appropriations.

Many bills come to the Council with the recommendation ofthe Mayor whoserole in the County's financial administration is discussed in the preceding section. Thosebills, as well as others, are generally referred to committees of the Council for study. TheFinance Committee is most involved in the consideration ofbills affecting finances.

A source for study and review oflegislation, both before and after a bill becomeslaw, is the office of the Legislative Auditor. Through its performance of financial andmanagement audits, the Council is provided independent judgements and evaluations thatassist the Council in carrying out its duties.

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Department of Finance

The Department of Finance, as a staff agency in the County's executive branch ofgovernment, provides significant service to the Mayor in the administration of financialmatters. The service provided is performed by five functional divisions within theDepartment of Finance. Their activities are briefly described in the following paragraphs.

Accounts Division

The Accounts Division is assigned the responsibility of maintaining the centralaccounting system, and the complete and accurate financial records of the County. Theserecords and reporting activities are directed primarily toward:

1. Control over the budgeted amounts of funds available to departments forexpenditure.

2. Recording transactions in accounts established primarily for such budgetaryfunds control.

3. Financial reporting, such as the monthly budget status report, capital projectsstatus report, and the Comprehensive Annual Financial Report

The monthly budget status report is the most widely distributed of the various reportsprepared by the division.

This division also examines (preaudits) all claims against the County prior topayment. The claims are examined primarily for compliance with legal requirements andfor the propriety of the charge against the account indicated by the claim. These broadexamination objectives also apply to payroll and pension claims as well as to accountspayable.

Other accounting activities of the Accounts Division include certifYingavailability of funds for formal contracts and controlling the issuance of all warrantsdrawn against the County.

Budget Division

Under the direction of the Director ofFinance, the Budget Division assists informulating a realistic budget in support of the Mayor's budget program. This divisionalso monitors the budget to ensure that expenditures are kept within appropriations orallotments and that program plans are carried out.

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Treasury Division


The primary function of the Treasury Division is to manage the County's money.It receives and maintains custody ofmoney and other liquid assets, and pays therefromall warrants issued by the Director ofFinance. It also makes other disbursements andinvestments appropriate for optimum cash management.

Purchasing Division

The Purchasing Division is responsible for the procurement or supervision ofprocurement of all materials, supplies, equipment and services required by any agency ofthe County in support of their programs.

Real Property Tax Division

The Real Property Tax Division strives to obtain uniform and equalizedassessments throughout the County in accordance with the real property tax law. Besidesbilling landowners, the division also maintains an aggressive tax collection program,including the conduct of regular foreclosure sales.

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Purpose and Objectives

The Accountjng SystemPage 103.1

The systems concept, as generally applied, approaches a goal through theassembly ofrelated activities so that they form an integrated process for accomplishingthe goal. If the goal of an accounting system is to provide complete and accuratefinancial information, in proper form and on a timely basis, then it must consist of thoseaccounting activities related to controlling, recording, summarizing, analyzing, andinterpreting fmancial transactions. When the accounting system meets this goal, it servesmanagement in evaluating past performance, in making current decisions, and inplanning future operations.

In a govermnental accounting system, and more specifically in the accountingsystem ofthe County of Hawaii, the following particular objectives must be met:

1. To recognize and satisfY all levels oflegal requirements;

2. To provide financial reports that are timely, accurate, appropriate in detail,and adequate in meaning and usefulness to all points of responsibility andauthority;

3. To provide a continuing historical record of financial operations; and,

4. To perform the accounting activities required to meet these objectives byefficient and economical means.

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The Accounting SystemPage 103.2

Governmental Accounting Principles

The accounting principles and procedures employed in governmental accountingare essentially the same as those of cornmercial accounting except for the additionalemphasis placed on legal compliance in governmental accounting, and the extensive usein governmental accounting of separate fund categories. The following paragraphs coverthe accounting principles significant to the accounting system of the County of Hawaii.

Legal Compliance

In any conflict between statutory requirements and accounting principles, thestatutory requirements take precedence. Because the accounting system must disclosewhether those charged with the administration of government functions have compliedwith legal requirements related to finance, the accounting system and its terminology,fund structure, procedures, and reports must be adapted to such legal requirements.

The Budget and the Accounting System

The accounting system must also be adapted to the budgetary controls overrevenues and expenditures. For this reason, accounts in which to record estimatedrevenues and estimated appropriations are integrated with the normal balance sheetaccounts, and appropriation, allotment and encumbrance accounts conform to the patternof the budget.

Fund Accounting

The accounts of the County are organized on the basis of funds or groups ofaccounts, each ofwhich is considered to be a separate set of self-balancing accountswhich comprise its assets, liabilities, fund equity, revenues and expenditures or expenses.Statutory restrictions and other regulations and limitations are normally involved in funddesignations.

Basis of Accounting

The modified accrual basis of accounting is followed by the governmental funds(general, special revenue, debt service and capital projects funds) and expendable trustand agency funds. Under the modified accrual basis ofaccounting, revenues are recordedwhen susceptible to accrual, i.e., both measurable and available. Available meanscollectible within the current period or soon enough thereafter to be used to pay liabilitiesof the current period.

In applying the susceptible to accrual concept to intergovernmental (grant)revenues, the legal and contractual requirements ofthe numerous individual programs areused as guidance. There are, however, essentially two types of these revenues. In one,

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monies must be expended on the specific purpose or project before any amounts will bepaid to the County. Therefore, revenues are recognized when the expenditures arerecorded. In the other, monies are virtually unrestricted as to purpose of expenditure andare usually revocable only for failure to comply with prescribed compliancerequirements. These resources are reflected as revenues at the time of receipt or earlier ifthe susceptible to accrual criteria are met.

Licenses and permits, charges for services, fines, forfeits and penalties and otherrevenues are recorded as revenues when received in cash because they are generally notmeasurable until actually received.

Expenditures are generally recognized under the modified accrual basis ofaccounting when the related fund liability is incurred. Exceptions to this general ruleinclude: (I) accumulated unpaid vacation, sick pay, and other employee liabilities whichare not accrued; and (2) principal and interest on general long-term debt which arerecognized when due.

The proprietary fund types (enterprise funds) are accounted for using the accrualbasis of accounting. Revenues are recognized when earned and expenses are recognizedwhen incurred.

Encumbrances

The general, special revenue, capital projects and trust funds follow encumbranceaccounting under which purchase orders, contracts, and other commitments are recordedas a reserve of fund balance.

Lapsing of Appropriations

Appropriations for the operating budget lapse at the end of the fiscal year to theextent that they have not been expended or encumbered. Appropriations for the capitalbudget lapse at the end of the second year following the year in which they are made,again to the extent that they have not been expended or encumbered.

Inventories

Inventories consist of materials and supplies and are reported as expenditures atthe time ofpurchase (purchase method). Police and fire department inventories are statedusing the first in, first out (FIFO) method. Other inventories are stated at average cost.

Unexpended Allotments

Allotment accounting is employed in the general and capital projects funds tomanage appropriations for the various capital projects of the County. In the General

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Fund, capital projects are ftmded through Community Development Block Grants and theHOME program. These are both federally ftmded programs, and as such, theunexpended, unencumbered ftmds are carried forward as unexpended allotments until theprojects are complete. In the capital projects ftmd, having an appropriation for a Countyftmded capital project does not mean there is money to actually do the work. Theallotment process allocates available resources to appropriated projects. Once anallotment is made, the unexpended, unencumbered amount of the allotment is set asideuntil the project is completed or the appropriation lapses.

General Long-Term Debt

The general long-term liabilities of the County, except for those related to theCounty's enterprise ftmds, are not carried with the liabilities of a ftmd but rather areincluded in a separate self-balancing set of accounts know as the General Long-TermDebt Account Group.

General Fixed Assets

General fixed assets are those assets acquired for general governmental purposesand are not required to be accounted for in a specific ftmd. Such assets are recorded asexpenditures in the ftmd financing the purchase and are capitalized at cost in the GeneralFixed Assets Account Group. Gifts or contributions are recorded at fair market value atthe time received.

Fixed assets consisting of certain improvements (other than buildings) includingroads, bridges, curbs and gutters, streets and sidewalks, drainage systems and lightingsystems have not been capitalized. Such assets normally are immovable and of valueonly to the County; therefore, the purpose of stewardship for capital expenditures issatisfied without recording these assets.

No depreciation is provided on general fixed assets.

Vacation Pay

Vacation pay is recorded as an expenditure when paid.

Retirement Plan Contribntions

The County's contribution to the State of Hawaii Employees' Retirement Systemis based upon actuarial computation and includes current service costs and amortizationof prior service costs. The County's policy is to ftmd pension costs accrued.

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Budgetary Control Accounting

General Description


Budgetary control accounting consists of the entries made to control revenues andexpenditures within the total accounting system. Appropriate budgetary controls withinthe accounting system are a requirement of generally accepted accounting principles ingovernmental accounting and reporting. The purpose ofthis section is to briefly describethe manner in which the budgetary control accounting principle is incorporated into theCounty's accounting system. Budgetary control accounting is covered in more detail inPart II of this manual.

Budgetary Control Accounts

The general ledger accounts most directly involved in budgetary controlaccounting are listed below. Some ofthese accounts are common in governmentalaccounting; others are unique in the manner in which they are used in the County'saccounting system.

I. Estimated revenues: The amount of revenues estimated to be collectedwithin a fiscal period to finance the County's operations.

2. Appropriations: An authorization granted by the Council to makeexpenditures and to incur obligations, generally within limitations as topurpose, amount, and time.

3. Unallotted appropriations: These accounts are used to record amounts ofmoney set aside and available for allotment to capital projects. Examples areproceeds from the issuance of general obligation bonds, and moneytransferred from other funds.

4. Unencumbered appropriations: That portion of an appropriation not yetexpended or encumbered.

5. Encumbrances: Obligations in the form of purchase orders, contracts orother commitments which are chargeable to an appropriation and for which apart of the appropriation is reserved. They cease to be encumbrances whenpaid.

Budgetary Control Accounting Cycle

The general cycle followed each fiscal year in budgetary control accounting can bedescribed in terms of the transaction recording below:

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1. Estimated Revenues. These amounts are recorded at the beginning ofeachfiscal year based on the legally adopted budget, and the initial transactions areadjusted for any official changes to the initial estimates. Such changes aremade by ordinance by the Council.

2. Council Appropriations. These amounts are also recorded at the beginningof each fiscal year based on the legally adopted budget. If the Council acts toamend estimated revenues during the course of a year, the appropriations arelikewise amended.

3. Allotments. These transactions occur during the year to record the release offunds for County-funded capital projects. For federal or state funded capitalprojects, the allotment is recorded at the time the appropriation is made.

4. Encumbrances. These transactions reserve a part of an appropriation forobligations in the form ofpurchase orders or contracts. They cease to beencumbrances when paid.

5. Revenues and Expenditures. These transactions are the actual (notbudgetary) transactions that occur throughout a fiscal year. They are knownas "nominal" accounts.

6. Lapses. These transactions lapse any remaining appropriation, at thedesignated date oflapse for the appropriation, back to the fund balance orother source from which the appropriation was originally made.

7. Closing•. Closing entries are recorded at the end ofthe fiscal year. Theirpurpose is to create a zero balance in the nominal and budgetary accounts, andto adjust the unreserved fund balance to its true size. The difference betweenactual revenues and actual expenditures is absorbed by the fund balance.

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General

Departmental Accounting


This section broadly describes departmental accounting requirements made by theDirector ofFinance to assure adequate accounting information needed for the totalaccounting system and to ensure that the departmental accounting and internal controlsystems are being maintained properly. There are additional department-level accountingrequirements that are not within the scope of this section because the departments of theCounty are too diverse in size, complexity and function to be covered separately and indetail in this manual.

Departmental accounting and reporting, as described in this and the followingsections, pertain to the accounting and reporting performed by the individual departmentsand agencies ofthe County. It is a critical part of the total accounting system of theCounty. The departmental requirements are set forth by:

1. Ordinances, statutes, administrative rules.

2. Director of Finance, in order to fulfill his responsibilities in establishing,analyzing, and enforcing accounting and internal control systems.

3. Generally accepted accounting principles and practices.

4. Departments and agencies for managerial and internal control purposes.

Legal Authority

Chapter 3 of the County Charter provides the legal basis for Director of Finance'sresponsibility for the establishment of both central and departmental accounting andreporting. In addition, there are other provisions within the County Charter relating to theDirector ofFinance that bear on the total accounting system.

Required Accounts

1. Accounts carried in the central accounting records that relate to adepartment's transactions must be incorporated in the departmentalaccounting records.

2. Continuing, systematic agreement of departmental accounts with the centralaccounting records is required.

a. Agreement should be achieved through the use ofparallel budgetaryaccounts. Parallel budgetary accounts involve the use of accounts that are

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the same as the central accounting system's appropriation, allotment,encumbrance, and estimated revenue accounts.

b. There should be agreement at all times between the departmental accountsand central accounting records without the need to reconcile.

3. Some accounts provide a connecting link between departmental records,which are generally more detailed, and central accounting records, which aregenerally summary accounts.

Departmental Accounting - Other Aspects

The departmental accounting systems in which the required accounts are keptmay be further characterized by the following aspects:

1. Manual or computer. Record keeping may be performed on a manual basisor on a personal computer utilizing a spreadsheet or accounting softwarepackage, or some combination of these means.

2. Single-Entry or Double-Entry.

a. Single-entry is a method ofbookkeeping usually associated with smallerdepartments and agencies in which only records such as "DepartmentalRecord of Cash Receipts and Deposits" and "Departmental AppropriationLedger" are maintained. Single-entry systems should not be used for otherthan the most simple record keeping requirements.

b. Double-entry is a more controlled bookkeeping method which requirestwo balancing entries to record any financial transaction. For every entrymade to the debit side of an account or accounts, an entry for acorresponding amount must be made to the credit side of another accountor accounts. This method usually entails the maintenance offormalbookkeeping records such as journals, ledgers, or their equivalent.

3. Inclusion or Exclusion of General Ledger Accounting. A product ofdouble-entry bookkeeping is the "general ledger" which is a group of selfbalancing accounts that provide, in summary form, information reflecting theorganization's financial condition and results of operations.

4. Specialized Departmental Accounting Systems. Certain departments andagencies should have systems which are tailored to an organization'sparticular operating characteristics. In some cases, these specialized systemsare subject to nationally-recognized accounting principles and practicespromulgated by a national trade or professional organization.

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Required Accounting Codes


The required portions of the County's uniform accounting code must be providedon all of a departmental accounting system's documents that become part of the centralaccounting system's records. The County's uniform accounting code requirements arediscussed later in this manual.

Required Forms

All forms that become part of the central accounting system's records must beprescribed or approved by the Director of Finance. Questions regarding uniformityrequirements on particular forms should be addressed to the Director ofFinance, to theattention of the Accounts Division, where the forms control program is maintained.

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Departmental Internal Control Systems

General

This section charges departments and agencies with the responsibility to maintainan adequate system of internal controls and with the further responsibility to see that theinternal control continues to function effectively as designed.

Definition

Internal control can be divided into two areas; accounting controls aridadministrative controls.

I. Administrative controls deal with the operations of the County, including theplan of organization and the procedures and records that are concerned withthe decision processes leading to management's authorization of transactions.Such authorization is a management function directly associated with theresponsibility for achieving the objectives of the County and is the startingpoint for establishing accounting control of transactions.

2. Accounting controls deal with accounting for the County's operations. Theyare concerned with the plan of organization and the procedures and recordsthat relate to the safeguarding of assets and the reliability of financial records,and consequently are designed to provide reasonable assurance that:

a. Transactions are executed in accordance with management's general orspecific authorization.

b. Transactions are recorded as necessary to permit preparation of financialstatements in conformity with generally accepted accounting principles orany other criteria applicable to such statements and to maintainaccountability for assets.

c. Access to assets is permitted only in accordance with management'sauthorization.

d. The recorded accountability for assets is compared with the existing assetsat reasonable intervals and appropriate action is taken with respect to anydifferences.

Internal Control

I. Objective. The objective of internal control is to provide reasonableassurances as to the safeguarding of assets against loss from unauthorized use

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or disposition and as to the reliability of financial reports for preparingfinancial statements and maintaining accountability for assets.

2. Cost-Benefit. The cost of a system of intemal control should not exceed thebenefits derived. Since precise measurements of costs and benefits usually arenot possible, any evaluation of the cost-benefit relationship should recognizethat estimates and judgements by management are necessarily required.

3. Limitations. There are inherent limitations that should be recognized inconsidering the potential effectiveness of any system of internal control.

a. Errors can result from misunderstanding of instructions, mistakes ofjudgement, carelessness, or other personal factors.

b. Control procedures whose effectiveness depends upon segregation ofduties can be circumvented by collusion.

c. Control procedures can be circumvented intentionally by managementwith respect either to the execution and recording of transactions or withrespect to the estimates and judgements required in the preparation offinancial statements.

d. Projection of any evaluation of internal control to future periods is subjectto the risk that the procedures may become inadequate because of changesin conditions and that the degree of compliance with the procedures maydeteriorate.

Required Features. Any system of internal control should include, as a minimum, thefollowing elements:

1. Systems ofauthorizations, approvals, and recording procedures adequate toprovide reasonable accounting control over assets, liabilities, revenues, andexpenditures.

2. Separation of duties concerned with record keeping and accounting reportsfrom those concerned with operations or asset custody.

3. Physical controls over assets.

4. Personnel whose qualifications are commensurate with their responsibilitiesand duties.

5. Continuing internal review by management to determine:

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a. Prescribed policies, rules and regulations are being carried out.

b. Changes in operations have not made the procedures inefficient orobsolete.

c. Effective corrective measures are being taken promptly when deficienciesare discovered.

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Departmental Reporting Requirements

General

This section describes reporting requirements that apply to departments. Theserequirements relate to the Director of Finance's responsibilities in maintaining the totalaccounting system. Although department-level reporting for internal departmentalpurposes is described only in a broad manner, it is recognized that there are additionaldepartmental-level reporting activities which are not described because the departmentsare too diverse in their individual requirements to be covered separately and in detail inthis accounting manual.

Department Reporting Required by the Director of Finance

Chapter 3 of the County Charter provides the Director of Finance with broadstatutory authority to request from the departments and agencies of the various branchesof County government certain accounting data in order to maintain the central accountingsystem and to prepare the financial reports. The following accounting data is generallyrequired to be reported to the Director of Finance, in addition to the daily accountingtransactions such as receipts and expenditures.

1. Encumbrances. Review and reporting of unliquidated purchase orders,contracts, and any other claims encumbrances before the end of the fiscalyear.

2. Differences with Central Accounting Records. The Accounts Divisiondistributes monthly to the departments and agencies appropriation statusreports and receipts reports, both for infonnational purposes and forreconciling with the departmental accounting records. The departmentsshould compare and, if necessary, reconcile the balances, and should notifyAccounts Division of any differences requiring adjustments to the centralaccounting records.

3. Receivables. Departments with material receivable balances should submit acopy of the monthly outstanding receivables listing to Accounts Division assoon as possible after the end ofeach month.

4. Federal and State Grants. After the end of the fiscal year, departments andagencies who receive program support from federal or state grants mustsubmit a report to Accounts Division showing the details of the year's granttransactions, including expenditures made and any remaining amountsreceivable. A reconciliation to the central accounting records may benecessary.

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Other Reporting Requirements.


1. Types of Other Reporting by Departments. Additional departmentalreporting can be necessary for any of the following reasons:

a. Internal management information and use.

b. Statutory requirements placed on the department individually.

c. Federal government reporting for contracts and grants for which thedepartment is contractor or grantee.

d. Further details of accounting information needed for budgetary accountingcontrol by appropriations, allotments, objects of expenditure, etc., whensuch details are not available from the central accounting system.

2. Required Features. The preparation by departments of financial reportsshould always reflect at least the following elements:

a. Accuracy, meaningfulness, and legal compliance.

b. Conformity with generally accepted accounting principles and practices asapplied to the particular type of reporting being done.

c. Compliance with any reporting deadline that applies.

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Fund Structure


The fund structure of the County's accounting system has evolved fromcompliance with legal requirements and from conformity to generally acceptedaccounting principles of governmental accounting. A fund is defined as a fiscal andaccounting entity with a self-balancing set of accounts recording cash and other financialresources, together with all related liabilities and residual equities or balances andchanges therein; which are segregated for the purpose of carrying on specific activities orattaining certain objectives in accordance with special regulations, restrictions, orlimitations. The various funds and groups of accounts are described in the followingparagraphs.

General Fund

The General Fund is the main operating fund of the County. It is something of a"catch-all" fund because it is used to account for all financial resources except thoserequired to be accounted for in other funds. The County's main source of revenue, realproperty taxes, is deposited into the General Fund, along with most state and federalgrants, licenses and permits, interest earnings on investments, charges for services, andother miscellaneous revenues. Expenditures in the General Fund are categorized by thefunctions and activities shown below:

General governmentLegislative (Council, County Clerk, Legislative Auditor, Elections)Executive (Mayor, Clerical Center)Data SystemsFinanceCorporation CounselPlanningCivil ServiceResearch and DevelopmentMaintenanceChiefEngineerAutomotive DivisionEngineering Division

Public SafetyPolice DepartmentFire DepartmentProtective InspectionFlood ControlAnimal ControlCivil DefenseLiquor Control

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Industrial SafetyProsecuting Attorney

Highways - Mass TransitHealth and Welfare

County PhysiciansOffice of AgingCemeteriesSchools (school bus, cooperative education program)Social Programs (grants)Elderly Activities

Culture and Recreation - Parks and RecreationPensions and Health Fund ContributionsCommunity Development Block Grants/HOME ProgramMiscellaneous

Special Revenue Funds

Special revenue funds are used to account for the proceeds of specific revenuesources (other than expendable trusts or major capital projects) that are legally restrictedto expenditures for specific purposes. The County has ten special revenue funds, whichare described below.

Highway FundAuthority: Created by §249-18, HRS.Sources of revenue:

1. County fuel tax - collected by the state and remitted monthly to the. county. (§243-6, HRS)

2. County vehicle weight tax - collected by the county uponregistration ofvehicles. (§249-2 and §249-18, HRS)

3. Public utility franchise tax - remitted in February to the county by"electric light or power companies" at 2.5% ofgross receipts.(§240-1 and §46-47, HRS)

Authorized expenditures: Two separate sections ofHRS list the types ofexpenditures permitted. They are:Section 249-18, HRS:1. For acquisition, designing, construction, improvement, repair, and

maintenance of public roads and highways, including withoutrestriction of the foregoing purposes, costs of new land therefor, ofpermanent storm drains or new bridges, as well as repairs oradditions to storm drains or bridges;

2. For installation, maintenance, and repair of street lights and power,and other charges for street lighting purposes, including

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replacement of old street lights, on county maintained public roadsand highways;

3. For purposes and functions connected with traffic control andpreservation of safety upon the public highways and streets;

4. For payment of interest on and redemption ofbonds issued tofinance highway and street construction and improvements;

5. For purposes and functions connected with mass transit; and6. For the acquisition, design, construction, improvement, repair, and

maintenance ofbikeways.

Section 243-6, HRS:1. For payment of interest on and redemption of any bonds duly

issued or sold on or after July 1, 1951, under chapter 47 for thefinancing or aiding in financing the construction of countyhighway tunnels, approach roads thereto, and highways. Suchpayments of interest and principal on the bonds when due, shall befirst charges on such moneys so deposited in the fund.

2. For acquisition, designing, construction, reconstruction,improvement, repair, and maintenance ofcounty main and generalthoroughfares, highways, and other streets, street lights, stormdrains, and bridges, including costs ofnew land therefor, whenexpenditures for the foregoing purposes cannot be financed understate-federal aid projects.

3. For the construction of county highway tunnels, overpasses,underpasses, and bridges, where such improvement cannot bemade under state-federal aid projects.

4. For purposes and functions connected with coimty traffic controland preservation of safety upon the public highways and streets.

5. For purposes and functions in connection with mass transit.6. For acquisition, design, construction, improvement, repair, and

maintenance ofbikeways.7. No expenditure shall be made, out ofthe revenues paid into any

such fund, which will jeopardize federal aid for highwayconstruction.

Sewer FundAuthority: Created by §21-34, HCC.Source of revenue: User charges - collected as authorized in Chapter 21,

HCC.Authorized expenditures: Section 21-34, HCC, establishes two accounts

within the Sewer Fund. First is the "User Charge Account," withrevenues coming only from the sewer service charges. Expendituresfrom this account are limited to the purpose of"carrying out theoperation and maintenance of the sewage treatment system, including

06/07/99



replacement." The second account is the "Fixed Costs Account," with·no stated source of revenue. Expenditures from this account "shall befor items such as billing expenses, debt service charges, constructioncosts, etc."

Parking Meter FundAuthority: Created by §24-220, HCC.Source of revenue: Parking meter income - coins deposited in parking meters

(§24-220(a), HCC)Authorized expenditures: The money collected from parking meters is to be

used to "provide for the purchase, rental, acquisition, supervision,collection, use, protection, inspection, installation, operation,maintenance, control, and regulation ofparking meters, of off-streetparking spaces, ofthe parking of vehicles, and ofother facilities andproperties incidental to the regulation and control of traffic and inpromoting the safety and well being ofthe public in handling of trafficupon the streets." (§24-220(c), HCC)

Beautification FundAuthority: Created by §286-51(b), HRS, upon action by the county

to impose a fee for this purpose, which is done in §24-19, HCC.Source of revenue: Beautification fee - an annual fee of$1.00 per vehicle

registered in the County, collected with the vehicle registration.(§24-19, HCC)

Authorized expenditures: Fees collected are to be used for beautification andother related activities ofhighways under the ownership, control, andjurisdiction of the county, and to defray the additional cost in thedisposition and other related activities of abandoned vehicles asprescribed in Chapter 290, HRS. Official title of fund is "highwaybeautification and disposal of abandoned vehicles revolving fund."

Bikeway FundAuthority: Created by §249-17.5, HRS.Source ofrevenue: Bicycle licenses - annual tax on bicycles (§249-14, HRS)Authorized expenditures: Section 249-17.5, HRS, provides that funds

deposited in the Bikeway Fund shall be expended for the followingpurposes:1. For acquisition, design, construction, improvement, repair, and

maintenance ofbikeways, including the installation and repair ofstorm drains and bridges;

2. For installation, maintenance, and repair ofbikeway lights andpower, including replacement of old bikeway lights;

3. For purposes and functions connected with traffic control andpreservation of safety upon bikeways;

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4. For payment of interest on and redemption ofbonds issued tofinance bikeway construction and improvements; and

5. For the promotion ofbicycling transportation and recreation.

Cemetery FundAuthority: Created by §6-7, HCC.Source of revenue: Sale of cemetery plots - a fee is collected for each plot

sold at Alae Cemetery. (§6-6, HCC)Authorized expenditures: Money deposited in this fund shall be expended for

the improvement, maintenance, and upkeep ofAlae Cemetery. (§6-7,HCC)

Vehicle Disposal FundAuthority: Created by §24-19(i), HCC.Source of revenue: Annual '$4. 00 fee charged for each vehicle registration,

paid at the same time as the motor vehicle tax.Authorized expenditures: Money deposited in this fund shall be expended for

the towing, removal, disposal and recycling of abandoned or discardedautomobiles and automobile parts.

Solid Waste FundAuthority: Created by §20-48, HCC.Source of revenue: Disposal fees - for landfill disposal and special handling

fees, as set forth in §20-49, HCC.Authorized expenditures: Money deposited in this fund shall be expended for

the purpose of operating, maintaining and administering the County'ssolid waste management, collection and disposal systems.

Golf Course FundAuthority: Created by §15-74, HCC.Source of revenue: All income generated by municipal golf courses shall be

deposited into this fund.Authorized expenditures: Money deposited in this fund shall be expended

solely for the operation, maintenance and improvement of the municipalgolf course that generated the revenue.

Geothermal Relocation Revolving FundAuthority: Created by §2-l79, HCC (as amended by Ordinance 98-25)Sources of revenue: (I) Geothermal royalties received from the Department

of Land and Natural Resources; (2) proceeds from the sale of propertiespurchased under this program; and (3) rental fees from any of theproperties purchased under this program.

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Authorized expenditures: All money deposited in this fund shall be used forthe relocation of owner-occupants residing near Puna GeothermalVenture's geothermal energy plant who want to be relocated. Suchexpenses may include, but are not limited to:

I. The costs of any necessary appraisals2. The payment ofnecessary fees and expenses3. The costs for the purchase of an affected dwelling and

property4. The costs necessary to dispose of or rent affected dwelling.

Debt Service Funds

Debt service funds are used to account for the accumulation of resources for, andthe payment of, general long-term debt principal, interest and related costs. The County'sdebt service funds are:

Interest Fund

The Interest Fund is used to accumulate funds for the payment of interest ongeneral obligation bonds. The money required to pay the interest due each year istransferred from the General Fund at the beginuing of the fiscal year during thefirst real property tax collection period. As the interest payments are made by thepaying agents for the bonds, the expenditures are recorded in this fund.

Serial Bond Redemption Fund

The Serial Bond Redemption Fund is used to accumulate funds for thepayment of principal on general obligation bonds, including State Revolving Fundloans. The money required to retire the bonds maturing in a fiscal year istransferred from the General Fund in the fiscal year prior to the year ofmaturity.(§248-5, HRS) As the principal payments are made by the paying agents for thebonds, the expenditures are recorded in this fund.

1978 Sinking Fund

This fund is used to accumulate money in a sinking fund for the 1978 seriesgeneral obligation refunding bonds. Contributions to this sinking fund, whichwere established by the bond ordinance, were transferred from the Serial BondRedemption Fund on established due dates. Currently the sinking fund is at itsmaximum required balance, and no further contributions are required. Interestearned on the investment of the funds in three-year repurchase agreements aretransferred to the General Fund, as allowed by the bond ordinance.

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Capital Projects Funds


Capital projects funds are used to account for the financial resources to be usedfor the acquisition or construction of major capital facilities (other than those financed byCDBG or HOME funds, enterprise funds and trust funds.)

Capital Projects Fund

The Capital Projects Fund is the primary capital projects fund of theCounty. As such, it accounts for all of the County's capital projects with theexceptions noted above, and the additional exception of capital projects fundedthrough improvement district assessments.

I.D. 17 - Kaloko Subdivision Construction Account

This fund was created to account for the proceeds from the sale ofimprovement district bonds to finance the construction ofroad and waterimprovements in this improvement district.

Enterprise Funds

Enterprise funds are proprietary funds. Proprietary funds are used to account forthe County's ongoing organizations and activities that are similar to those often found inthe private sector. Enterprise funds are used to account for operations (1) that arefinanced and operated in a marmer similar to private business enterprises, where theintent of the governing body is that the costs (expenses, including depreciation) ofproviding goods or services to the general public on a continuing basis be financed orrecovered primarily through user charges; or (2) where the governing body has decidedthat periodic determination ofrevenues earned, expenses incurred and/or net income isappropriate for capital maintenance, public policy, management control, accountability,or other purposes.

Kulaimano Elderly Housing Project

The Kulaimano Elderly Housing Project Fund accounts for the operationsofa federally-subsidized housing project for senior citizens located in Pepeekeo.

Ouli Ekahi Affordable Housing Project

The Ouli Ekahi Affordable Housing Project Fund accounts for theoperations of an affordable housing project located in Waimea.

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Trust and Agency Funds


Trust and agency funds are fiduciary funds. They are used to account for assetsheld by the County in a trustee capacity or as an agent for individuals, privateorganizations, other governmental units and/or other funds.

Expendable Trust Funds

Office of Housing Fund - This fund accounts for the operations of theCounty's Housing Agency, which administers the federally fundedSection 8 and voucher rental assistance programs as well as CommunityDevelopment Block Grants, the HOME Program, and other publichousing-related programs.

County Housing Revolving Fund - As implied by the title, this fund is arevolving fund established for two purposes. First, to advance funds forvarious front-end costs related to the development of housing, and second,to exercise any buy-back option running in favor of the County andmaintain any units purchased pursuant to this provision. Affordablehousing assessments from developers are managed in this fund, as well assome federal grants. (§2-74 and §2-75, HCC)

Park Dedication Fund - This fund tracks contributions from developers thatare to be used for park purposes in the vicinity of the specificdevelopment. (§8-8 and §8-9, HCC)

Geothermal Asset Fund - This fund accounts for money received from theState and geothermal developers to mitigate the effects of geothermaldevelopment. (§2-176, HCC)

Self-Insurance Fund - This fund was created to accumulate funds transferredfrom other funds to be used to pay claims, settlements and judgements(exclusive of workers , compensation claims) against the County. Whenthe balance in the fund is less than $3 million, the fund can only be used topay claims, settlements and judgements that are in excess of $1 million.When the balance in the fund exceeds $3 million, the fund shall be used topay all claims, settlements and judgements against the county exclusive ofworkers' compensation claims. (§2-l56 through §2-160, HCC)

Agency Funds

State Weight Tax Fund - The state portion of the weight tax collected withvehicle registrations is deposited daily into this fund, then transmitted tothe state at the end ofeach month.

06/07/99



I.D. 17 - Kaloko Agency Fund - The monthly assessment collections fromlot owners in this improvement district are deposited into this fund. Semiannually, funds are transferred from this fund to the LD. Bond and InterestRedemption Fund to pay the debt service due on the improvement districtbonds.

I.D. Revolving Fund - This fund was created to accumulate any surplusbalance of an improvement district after final payment of all bonds. Also,the premium, if any, on improvement district bonds is deposited here andused to offset any discount on other improvement district bonds.

I.D. Bond and Interest Redemption Fund - This is a debt service-type fundused to account for funds to be used to pay principal and interest onimprovement district bonds when they become due.

Suspense Account Fund - This is a clearings type fund used to account forvarious temporary deposits left with the County.

Payroll Clearance Fund - All payroll checks are drawn on this fund, whichis then reimbursed semimonthly by transfers from each fund havingemployees.

Lapsed Warrants Fund - This fund was created as a result of Act 298passed by the 1998 state legislature. The act requires that all Countywarrants that lapse be lapsed into this fund, and held here. The payee of alapsed warrant has four years to file a claim and be paid out of this fund.

General Long-Term Debt Account Group

This group of accounts is established to account for all long-term debt of theCounty, except that accounted for in enterprise funds and trust funds.

General Fixed Assets Account Group

This group of accounts is established to account for all fixed assets ofthe County,other than those accounted for in the enterprise funds and trust funds.

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Purpose and Objectives

General Comments

The Uniform Accounting CodePage 104.1

The general purpose of any accounting code is to organize financial information ina manner that enhances its usefulness. The particular objectives for which the uniformaccounting code of the County has been designed are:

I. to accomplish the statutory and administrative control required of theCounty's accounting system concurrently with the classification of financialdata;

2. to provide a wide range of cost analyses that will be meaningful to variousmanagement levels, including the Mayor, Council, and heads of departmentsand agencies; and

3. to facilitate recording accounting transactions efficiently through theappropriate use of electronic data processing equipment.

Countywide Requirements for Uniformity

In order to meet the objectives set forth above, it is necessary that minimumrequirements be met throughout the County with regard to uniform use of the accountingcode. The current countywide requirements for uniformity are stated in the followingparagraphs.

The first requirement is that the basic code structure - the arrangement of the fields,and the number and kind of characters in each field - must be uniformly adhered to.

The second requirement relating to code uniformity is that the codes used in thefollowing fields must conform to the countywide codes distributed by the Director ofFinance:

FundDepartmentBasic AccountObject of Expenditure

The third requirement is that the codes used must be assigned by the Department ofFinance, Accounts Division. This requirement makes it necessary for each departmentand agency to submit to the Accounts Division all requests for changes in the codes forthese fields.

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Coding Accuracy


Coding is heavily relied upon in processing receipt and expenditure documents andin recording accounting transactions, both on departmental and countywide levels. It istherefore ofprimary importance that correct codes be entered on all source documents,and the review ofdocuments at any level should reflect this basic concern for codingaccuracy.

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Coding Structure


The unifonn accounting code is used with every accounting transaction. It consistsof 15 digits and four distinct fields, with each field limited to the number of digits to beused as indicated below:

FundCode

xxx

DepartmentCode

xxx

Basic AccountCode

XXXX.XX

ObjectCode

xxx

Description of Code Fields

Fund Code

Fund codes consist of three (3) digits, and are used to designate the accountingentity (fund) into which an accounting entry is to be made. The fund codes arelisted in the following section.

Department Code

The various departments and agencies are identified in the unifonn accounting codeby the use of unique three (3) digit codes. The department codes are listedfollowing the fund codes.

Basic Account Code

Basic account codes are numbers assigned by the Accounts Division of theDepartment of Finance to identify each account for control purposes. The numbersare assigned within the following groups:

Range ofNurnbers

1000.00 - 2999.993000.00 - 3999.995000.00- 5999.99

Object Code

Type of Accounts

General Ledger (Balance Sheet)RevenuesAppropriationlExpenditure

Object codes are used to identify each object of expenditures. A listing of objectcodes can be found in a later section of this manua1.

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Code Listings - Fund Codes

Leading zeros are required where shown.

FundCode

010

020030040050060070075085090095

110122123137

152154156158

215220225230235240250280290295296

400410

06/07/99

Fund Name

General Fund

Highway FundSewer FundParking Meter FundCemetery FundBikeway FundBeautification FundVehicle Disposal FundSolid Waste FundGolf Course FundGeothermal Relocation Revolving Fund

Capital Projects FundLD. 17 - Kaloko Construction FundLD. 17 - Kaloko Agency FundLD. Revolving Fund

Office ofHousing FundCounty Housing Revolving FundKulaimano Elderly Housing Project FundOuli Ekahi Affordable Housing Project Fund

Lapsed Warrants FundPayroll Clearance FundGeothermal Asset FundSuspense Account FundSelfInsurance FundInterest FundSerial Bond Redemption FundLD. Bond and Interest Redemption FundPark Dedication FundState Weight Tax Fund1978 Sinking Fund

General Fixed Assets Account GroupGeneral Long-Term Debt Account Group



Code Listings - Department Codes

GovernmentalFunction

General Government

Public Safety

Highways and Streets

Health, Education, Welfare

06/07/99

DepartmentCode

101107III118121131141151161171173181183199

201221231233239241251261271281283299

301311321351381399

401411421423

Department Name

Legislative (Clerk and Council)ElectionsExecutive (Mayor)Data SystemsFinanceCorporation CounselPlanningCivil ServiceResearch and DevelopmentMaintenanceChief EngineerAutomotive DivisionEngineering DivisionGeneral Government CIP

PoliceFireProtective InspectionFlood ControlAnimal ControlCivil DefenseLiquor ControlSafetyProsecuting AttorneyTrafficParking MeterPublic Safety CIP

Highways and StreetsMass TransitBikewayAbandoned VehiclesImprovement DistrictsHighways and Streets CIP

County PhysiciansOffice of AgingPublic Works CemeteriesParks & Recreation Cemeteries



441 Schools461 Housing471 Non-Profit Grants in Aid481 Elderly Activities499 HEWCIP

Recreation 500 Parks and Recreation525 Beautification561 Golf Course599 Parks and Recreation CIP

Waste Disposal 601 Solid Waste631 Wastewater641 Vehic1e Disposal699 Waste Disposal CIP

Debt Service 701 Debt Service

Interdepartmenta1 801 Interdepartmental

Miscellaneous 901 Pensions and Contributions911 Miscellaneous931 Block Grants951 HOME Program981 Misc. Trust and Agency999 Misc. CIP

06/07/99



Code Listings - Basic Account Codes - Revenues

Taxes

3101.013101.023101.043101.053101.063101.073101.213101.22

3104.013104.06

3106.01

Real Property Taxes - CurrentReal Property Taxes - DelinquentInterest - Real Property Taxes DelinquentPenalties - Real Property Taxes DelinquentInterest - Real Property Taxes CurrentPenalties - Real Property Taxes CurrentLitigated Claims Adjustment - Prior YearLitigated Claims Adjustment - Current Year

Fuel TaxFuel Tax Increase

Public Utilities Franchise Tax

Licenses and PermitsBusiness Licenses and Permits

3201.013201.033201.053201.243201.283201.313201.403201.423201.503201.713201.76

Vehicle Plate and Tag FeesVehicle Transfer FeesMiscellaneous Vehicle FeesBicycle LicensesLiquor License FeesBeautification FeesMiscellaneous Business LicensesTaxicab LicensesVehicle Disposal FeesGeothermal RoyaltiesGeothermal Assessment

Non-business Licenses and Permits

3202.013202.033202.043202.053202.063202.093202.123202.203202.51

06/07/99

Dog Licenses and Tag FeesBuilding PermitsElectrical PermitsPlumbing PermitsSign PermitsVehicle and Trailer Weight TaxesGrading PermitsDisabled Persons Parking PermitsDriver Licensing Fees



3202.533202.553202.573202.593202.613202.633202.64

Driver Exam FeesTaxi PermitsCDL FeesSafety Inspection FeesPolice Records FeesMotor Vehicle Financial Responsibility FeesSpecial Duty Administration Fees

Intergovernmental Revenues

3301.XX3302.XX3304.XX3305.XX

Federal Grants (various)Federal Grants (various)State Grants (various)State Grants (various)

Charges for ServicesGeneral Government

3401.013401.033401.073401.093401.123401.213401.233401.313401.413401.513401.61

Public Safety

3402.033402.223402.24

Subdivision FeesPublic Record FeesRezoning and Variance FeesNomination FeesPlanning FeesGas and Oil ChargesAuto Repair ChargesSubdivision Inspection FeesTowing ChargesEngineering Division Charges to ProjectsBuilding Division Service Fees

Fire Inspection FeesFire Hazard Removal ChargesImpoundment/Boarding Fees

Highways and Streets

3403.023403.033403.043403.213403.22

06/07/99

Permit to Dig Up StreetsBus FaresOther Bus RevenuesParking Meter ReceiptsParking Meter Stall Permits


Waste Disposal


3406.013406.023406.033406.063406.213406.263406.30

Hilo Sewer ChargesPapaikou Sewer ChargesKulaimano Sewer ChargesKona Sewer ChargesHilo Sewer Discharge FeeKona Sewer Discharge FeeIrrigation Fee

Parks and Recreation

3407.103407.113407.133407.143407.163407.173407.183407.193407.203407.213407.223407.233407.243407.253407.263407.273407.283407.293407.303407.713407.723407.733407.743407.75

Swimming Pool FeesHoolulu Park FeesPanaewa Equestrian Center Stall RentalsAfook-Chinen Civic Auditorium FeesCamping FeesPavilion ReservationsPanaewaZooKanakaole Multi-purpose Stadium FeesFacility Use PermitsWong and Victor StadiumsSeven Seas Luau HouseMiscellaneous Concession RentalsVeterans Cemetery ReservationsRecreation Classes/ActivitiesCulture and Arts Classes/ActivitiesVeterans Cemetery Interment FeesElderly Recreation ActivitiesSummer Fun FeesOfficiating FeesGolf Course RestaurantGolf Course Green FeesGolf Course Green Fees IncreaseGolf Cart RentalsGolf Course Pro ShoplDriving Range

Waste Disposal

3408.013408.02

06/07/99

Landfill Tipping FeesLandfill Permit Fees


Fines and Forfeitures


3501.013501.053501.073501.213501.313501.32

FinesForfeiture of DepositsPolice Drug Enforcement Asset ForfeituresProsecuting Attorney Asset ForfeituresLiquor FinesPlanning Department Fines

MiscellaneousInterest Earned

3601.013601.023601.033601.073601.513601.613601.713601.723601.813601.91

Interest EarnedPremium on Bond SaleAccrued Interest on Bond SaleInterest Earned - Drug EnforcementInterest Earned - Office of HousingInterest Earned - Housing Revolving FundInterest Earned - KEHP General FundInterest Earned - KEHP Reserve FundInterest Earned - Housing Voucher FundsInterest Earned - Ouli Ekahi Affordable Housing Project

Rental Income

3602.013602.023602.043602.053602.153602.203602.313602.413602.46

Miscellaneous RentalsParking Stalls - County BuildinglLagoon CentrelKonaPenneys Building Rent & ChargesPapaya QuarantineKEHP Rental IncomeKEHP Security DepositsVehicle Storage FeesOuli Ekahi Rental IncomeOuli Ekahi Security Deposits

Miscellaneous Revenue

3604.013604.023604.033604.253607.003607.013607.02

06107/99

Sale of EquipmentSale of Real PropertyRecovery of Damaged PropertySale ofAbandoned VehiclesContributions from Private SourcesNutrition Program IncomeCoordinated Services Program Income



3607.043607.053607.063607.083607.09

Contributions from Other CountiesContributions from Friends ofthe ZooCommunity Benefit AssessmentsBlock Grant Program IncomeHOME Program - Program Income

Reimbursements and Transfers

3609.013609.023609.033609.043609.053609.063609.073609.083609.093609.103609.113609.123609.133609.143609.163609.173609.183609.193609.203609.213609.223609.233609.263609.303609.313609.323609.363609.393609.423609.433609.513609.523609.533609.543609.613609.81

06/07/99

Reimburse ERS - Dept of Water SupplyReimburse FICAlHFlEtc. - Liquor ControlReimburse FICAIERS - Highway FundReimburse FICAIERS - Parking Meter FundReimburse FICAIERS - Sewer FundReimburse FICAIERSlHealth - Beautification FundTransfer from Other FundsFund Balance from Prior Year - ReservedFund Balance Reserved for Liquor ControlFund Balance from Prior YearTransfer from General FundFund Balance Reserved for Replacement FundTransfer from Sinking FundTransfer from Highway FundReimburse Health Plans - Highway FundReimburse Health Plans - Parking Meter FundReimburse Health Plans - Sewer FundReimburse Health Plans - Solid Waste FundReimburse Health Plans - Vehic1e Disposal FundReimburse Health Plans - Golf Course FundReimburse Health Plans - Housing FundReimburse Health Plans - Geothermal Relocation Revolving FundDepartmental ChargesDebt Service Reimbursement - Mauna Lani & Mauna KeaDebt Service Reimbursement - South KohalaDebt Service Reimbursement - Dept of Water SupplyReimburse Health Plans - HousingExcess Interest - Debt Service FundDebt Service Reimbursement - Golf Course FundDebt Service Reimbursement - Mauna Kea AgribusinessOperating Reserve from Previous Year - HAPOperating Reserve from Previous Year - VoucherOperating Reserve from Previous Year - Housing RevolvingOperating Reserve from Previous Year - KEHPFund Balance from Prior Year - DesignatedReimburse FICAIERS - Solid Waste Fund



3609.823609.833609.843609.85

Sundry

3611.023611.043611.053611.063611.113611.123611.143611.153611.18

Non-Revenue

3701.02

06/07/99

Reimburse FICAIERS - Vehicle Disposal FundReimburse FICAIERS - Golf Course FundReimburse FICAIERS - HousingReimburse FICAIERS - Geothermal Relocation Revolving Fund

Miscellaneous Sale of Servicessundry Revenues - Current YearSundry Revenues - Prior YearVacation Transfers InAlae Cemetery Plot SalesLD. Assessment Collection ChargesFederal Gas Tax RebateOther Liquor RevenuesHealth Fund Refund

Reimbursable Expenditures



3101.01

3101.02

3101.04

3101.05

3101.06

3101.07

3101.21

06/07/99

Code Listing - Basic Account Codes - RevenuesDefinitions

Real Property Taxes - Current

The portion oftaxes levied on the assessed valuation ofreal property (landand buildings) which is both due and collected in the current fiscal year. Itis a major component of the total General Fund revenue. §19-46, §19-90,HCC

Real Property Taxes - Delinquent

The portion of taxes levied on the assessed valuation ofreal property (landand buildings) that was due in earlier years but collected in the currentfiscal year. §19-3i HCC

Interest - Real Property Taxes Delinquent

Interest charged on unpaid delinquent real property taxes from the duedate in a prior fiscal year to the date of actual payment. §19-32 HCC

Penalties - Real Property Taxes Delinquent

Penalties collected on delinquent real property taxes for payment after thedue date. §19-32 HCC

Interest - Real Property Taxes Current

Amount collected as interest on unpaid taxes from the due date to the dateof actual payment. This applies to taxes due in the current fiscal year.§19-32HCC

Penalties - Real Property Taxes Current

Amounts collected as penalties for the payment ofreal property taxes paidafter the due date. This applies to taxes due in the current fiscal year.§19-32 HCC

Litigated Claims Adjustment - Prior Year

Real property taxes, interest and penalties on settled appeals that wereoutstanding at the end of the prior fiscal year.



3101.22

3104.01

3104.06

3106.01

3201.01to

3201.05

3201.24

06/07/99

Litigated Claims Adjustment - Current Year

This account is debited by tbe amount of current real property taxes onappeal that are not settled before the end of the fiscal year. This accountwill always have either a zero or negative balance.

Fuel Tax

Revenue derived from the County's tax on the sale of gasoline and otherliquid fuel sold in the County. It is collected by tbe state and remittedmonthly to tbe County, and deposited in the Highway Fund. §243-5 HRS;County Res. 129 (1977)

Fuel Tax Increase

Revenue from an additional tax of one cent per liter on gasoline and otberliquid fuel sold in the County. This revenue is dedicated to road repairsand improvements. It is deposited in the Highway Fund upon receipt, thentransferred on a regular basis to the Capital Projects Fund forappropriation and expenditure. §243-5 HRS; County Res. 397-88, 192-97,241-98

Public Utilities Franchise Tax

Revenue derived from a 2.5% tax on the gross revenues of the electric andgas companies doing business in the County. By statute, this revenue isdeposited in the Highway Fund. §240-1 HRS

Vehicle Fees

This group of accounts includes General Fund revenue from the sale ofvehicle license plates and annual weight tax stickers, fees to transferownership of vehicles, and other miscellaneous fees related to motorvehicle registration. §249-7, §249-8, §249-9.1; §286-47, §286-51, §28652, §286-55 HRS. §24-19 HCC

Bicycle Licenses

Revenue to the Bikeway Fund from tbe collection of bicycle license fees.§249-14, §249-16 HRS



3201.28

3201.31

3201.40

3201.41

3201.50

3201.71

06/07/99

Liquor License Fees

Revenue to the General Fund from the assessment ofan annual fee onstores, restaurants, and other facilities/organizations that sell beer, wine, orliquor. §281-17.5 HRS

Beautification Fees

This fee is assessed and collected with the annual vehicle registration feesand taxes, and is deposited into the Beautification Fund. By statute, it is tobe used for highway beautification and disposal of abandoned vehicles.§286-51 HRS; §24-19 HCC

Miscellaneous Business Licenses

Revenue from licensing ofbusiness and occupations which, by statute orordinance, must be licensed or granted permits before doing business inthe County. §134-31; §286-91, §286-111; §445-132, §445-141, §445-185HRS. §6-8,16; §14-1O; §22-30HCC

Taxicab Licenses

Revenue in the General Fund from the annual license fee paid by taxicaboperators. By ordinance, the revenues are to be used for investigation ofcomplaints and enforcement of taxicab rules and regulations.§18-32, §18-37.1, §18-37.2 HCC; Finance Director Rule 17

Vehicle Disposal Fees

Revenue from the vehicle disposal fee, established by ordinance, that iscollected with the annual vehicle registration fees. It is deposited in theVehicle Disposal Fund to be used for the disposal of abandoned vehiclesand vehicle parts. §24-19 HCC

Geothermal Royalties

The County's share of the royalties paid to the state by Puna GeothermalVenture, a company using geothermal resources to generate electricity: Itis deposited to the Geothermal Relocation Revolving Fund. §182-7, §18218HRS



3201.76

3202.01

3202.03to

3202.06

3202.09

3202.12

3202.20

3202.51to

3202.63

06/07/99

Geotherinal Assessment

Revenue from the state (initial deposit) and Puna Geothennal Venture(ongoing, annually) are deposited into this revenue account in theGeothennal Asset Fund.

Dog Licenses and Tag Fees

Revenue from dog licenses and tags sold; deposited into the General Fund.§143-3,4 HRS; §4-12 HCC

Construction Pennits

This group of accounts includes General Fund revenue from pennits toconstruct buildings, do plumbing and electrical work, and erect signs.§3-7,56; §5-1. O. 12; §9-40, 43; §17-17 HCC

Vehicle and Trailer Weight Taxes

Revenue from annual County tax assessed on the net weight ofmotorvehicles and trailers, deposited to the Highway Fund. §249-13 HRS;§24-17, §24-18 HCC

Grading, Grubbing and Stockpiling Pennits

Pennit fee to grade and/or grub land and to stockpile materials onproperty; deposited to the General Fund. §10-11 HCC

Disabled Persons Parking Pennits

Revenue from pennits fees collected for the issuance of special parkingpennits to temporarily or pennanently disabled persons, deposited to theGeneral Fund. §291-51.6, §291-52 HRS; §24-242 HCC

Driver Licensing Revenues

Revenue from the issuance of drivers' licenses and other fees collected bythe Police Department and deposited to the General Fund. §286-11 HRS;§24-20HCC



3202.64

3301.XXto

3305.XX

3401.01

3401.03

3401.07

3401.09

3401.12

06/07/99

Special Duty Administration Fees

Revenue from fees assessed when the services of special duty policeofficers are required. They are deposited in the General Fund and are tobe used to cover all costs of the special duty program, including liabilityfor claims and judgements arising from activities of special duty officers.§2-173 HCC; Rules ofthe ChiefofPolice

Intergovernmental Revenues

Contributions received from the state or federal government to aid theCounty in carrying out its programs.

Subdivision Fees

Revenues deposited in the General Fund from fees assessed whensubdivision of a parcel ofland is planned. §46-4 HRS; §23-60 HCC

Public Record Fees

Revenue collected to offset the cost ofproviding copies ofpublic recordsto members of the public. §92-21 HRS; §2-104, §2-125 HCC

Rezoning and Variance Fees

Includes General Fund revenue from fees collected by the PlanningDepartment for rezonings and variances issued for both the subdivisionand zoning codes. §23-16, §25-2-42, §25-2-52 HCC

Nomination Fees

Fees collected from persons running as candidates for public office. §12-6HRS

Planning Fees

Various fees collected by the Planning Department that are not accountedfor in other revenue accounts, and are deposited in the General Fund.§23-20, §25-2-20, §25-2-62, §25-6-3, §25-6-39, §25-6-44, §25-6-49.1,§25-6-54, §25-6-59.1, HCC; Planning Commission Rules 6 & 9; Board ofAppeals Rules 7 & 8.



3401.21

3401.23

3401.31

3401.41

3401.51

3401.61

3402.03

3402.22

06/07/99

Gas and Oil Charges

Revenue generated by the Automotive Division from the sale of gas andoil to other agencies. §2-41 HCC

Auto Repair Charges

Revenue generated by the Automotive Division from repairing vehiclesfor other agencies. §2-41 HCC

Subdivision Inspection Fees

Fees collected by the General Fund (Engineering Division) forconstruction inspectors to go out in the field and inspect subdivisions atvarious stages of construction. §23-97 HCC

Towing Charges

Towing charges collected from an owner claiming a car that was deemedto be abandoned. §290-11 HRS; §24-199 HCC

Engineering Division Charges to Projects

General Fund revenues from federal and state funded capital projects tocover the portion of Engineering Division expenditures directly chargeableto grant-funded projects.

Building Division Service Fees

This account represents amounts billed by the General Fund to specialfunds for various building maintenance and operating activities handled bythe Building Division.

Fire Inspection Fees

Fees collected by the Fire Department for the inspection ofvariousstructures such as tents and storage tanks; and for fireworks permits.§26-7, §26-8, §26-16, §26-17 HCC

Fire Hazard Removal Charges

Charges collected by the Fire Department when necessary to remove a firehazard on private property. §132-6 HRS



3402.24

3403.02

3403.03

3403.04

3403.21

3403.22

3406.01to

3406.30

3407.10to

3407.30

06/07/99

ImpoundmentIBoarding Fees

Charges collected by the humane society for providing shelter for strayanimals and turned over to the County. §4-14, §4-20 HCC

Permit to Dig Up Streets and Construct Driveway Approaches

Permit fees collected upon the issuance of a permit to performconstruction that will include digging up a street and constructing privatedriveway approaches in the County right-of-way. §22-47, §22-61 HCC

Bus Fares

Fares collected from the operation of the County's Hele-On bus system.§18-92 HCC

Other Bus Revenues

Other miscellaneous revenues related to the bus system.

Parking Meter Receipts

Money collected from parking meters, deposited in the Parking MeterFund. §24-289, §24-290, §24-291.1,§24-292, §24-230HCC

Parking Meter Stall Permits

Revenue from the issuance of permits to suspend use ofa parking meterfor a period oftime, deposited in the Parking Meter Fund. §24-223 HCC

Various Sewer Charges

This group of accounts in the Sewer Fund includes sewer user charges anddischarge fees. §21-36.1 HCC

Parks and Recreation Fees

This group of accounts in the General Fund includes, among others, feesfor using County facilities and participating in various classes andactivities sponsored by the Department of Parks and Recreation. Also feesrelated to reservations and interment at the Veterans Cemetery. P&RRules



3407.71to

3407.75

3408.01to

3408.02

3501.01

3501.05

3501.07

3501.21

3501.31

3501.32

06/07/99

Golf Course Fees

This group of accounts in the Golf Course Fund includes revenue of alltypes from the operation of the municipal golf course in Hilo. P&R Rules

Landfill Fees

These accounts include tipping fee revenue and permit fees generated bythe two County landfills. §20-46 through §20-49 HCC

Fines

Includes fines imposed by the County for various violations. §1-10 HCC

Forfeiture of Deposits

Includes deposits forfeited for not returning plans for public worksprojects, and park deposits forfeited for damage to or failure to clean parkfacilities after use. §19-45 HCC

Police Drug Enforcement Asset Forfeitures

The Police Department's share of revenue from the sale of assets seizedand forfeited in federal and state drug enforcement actions. §712A-16HRS

Prosecuting Attorney Asset Forfeitures

The Prosecuting Attorney's share of revenue from the sale of assets seizedand forfeited in federal and state drug enforcement actions. §712-A-16HRS

Liquor Fines

Fines imposed by the Department of Liquor Control. §281-91 HRS

Planning Department Fines

Fines imposed by the Planning Department for various planningviolations. §23-4, §25-2-31, §25-2-35 HCC; §205-13 HRS; PlanningCommission Rule 9



3601.01

3601.02

3601.03

3601.07to

3601.91

3602.01

3602.02

3602.04

06/07/99

Interest Earned

Revenue derived from the investment and use, by others, of the County'scash. (Note: This classification does not include interest on delinquenttaxes and other delinquent accounts.)

Premium on Bond Sale

Revenue that results when general obligation bonds are sold by the Countyat an amount greater than the face value of the bonds.

Accrued Interest on Bond Sale

Revenue that results when the sale of an issue of general obligation bondsis closed after the date of the bonds. The purchaser of the bonds willreceive a full half year interest at the first semi-annual interest paymentdate when he did not own the bonds the entire time; therefore, added to theprice paid for the bonds is the amount of interest accrued from the date ofthe bonds to the date of sale.

Interest Earned - Various

This group of accounts represents interest eamed by the specified funds, aswell as interest on drug enforcement money in the General Fund that mustbe accounted for separately.

Miscellaneous Rentals

Revenue derived from County property not used for County purposes.Charges for this type of income may be based on the usage of the propertyfor a specific time without reference to other factors, the monopolisticusage ofthe property, or income from the property. §2-111, §2-113,§2-114HCC

Parking Stalls - County BuildinglLagoon CentrelKona

Revenue from County employees for the exclusive use of a parking stall atthe County facilities specified. §24-230 HCC

Penneys Building Rent and Charges

Revenue from other entities for the use of part ofthe Penneys building.



3602.05

3602.15

3602.20

3602.31

3602.41

3602.46

3604.01

3604.02

06/07/99

Papaya Quarantine

This is a joint project with the University of Hawaii and State Departmentof Agriculture. Private money is passed through the County's books for apilot program to grow disease resistant papaya in Puna.

KEHP Rental Income

Rent received from the tenants of the Kulaimano Elderly Housing Project.

KEHP Security Deposit

Security deposits received from the tenants ofthe Kulaimano ElderlyHousing Project.

Vehicle Storage Fees

Fees charged by the Vehicle Disposal Fund to store abandoned vehiclesafter they are towed to a County facility. These fees are collected fromowners claiming their cars that were deemed abandoned. §290-11 HRS

Ouli Ekahi Rental Income

Rent received from the tenants of the Ouli Ekahi Affordable HousingProject.

Ouli Ekahi Security Deposits

Security deposits received from tenants of the Ouli Ekahi AffordableHousing Project.

Sale of Equipment

Proceeds from the sale at public auction of surplus and outdated Countyequipment. §2-132 HCC

Sale of Real Property

Proceeds from the sale of real property (land and/or buildings) owned bythe County. §2-112, §2-113, §2-114 HCC



3604.03

3604.25

3607.00to

3607.07

3607.08to

3607.09

3609.01to

3609.96

3609.07to

3609.14

3609.08to

3609.61

06/07/99

Recovery ofDamaged Property

Includes recovery from insurance companies and individuals for Countyproperty damaged.

Sale of Abandoned Vehicles

Proceeds from the sale of abandoned vehicles at public auction; revenue tothe General Fund. §290-11 HRS

Contributions from Private Sources

Includes donations of cash contributed by private or public sources forvarious County functions.

Program Income

Revenue returned to the County as a result of activities originally fundedby the Community Development Block Grant program or the HOMEprogram.

Reimbursement of Fringe Benefits

This group of accounts, not always contiguously numbered, representsreimbursements to the General Fund of the cost of various fringe benefitsfor special funds and programs. The General Fund pays the full cost ofthe retirement system contributions, social security and Medicare taxes,and Health Fund contributions for all employees. Then, the special fundsand programs reimburse the General Fund for their share of the costs, andthese amounts are recorded in these accounts.

Transfers from Other Funds

This group of accounts records amounts transferred from one fund toanother. The transfer appears as revenue in the receiving fund.

Fund Balance from Prior Year

This group ofaccounts represents the amount ofprior year's fund balancethat is appropriated to cover operations of the current fiscal year.



3609.26

3609.30to

3609.43

3609.39

3609.51to

3609.54

3611.02

3611.04

3611.05

3611.06

06/07/99

Departmental Charges

This account includes interdepartmental charges such as Highway Fundbilling the Solid Waste Fund for assistance provided in cleaning a transferstation.

Debt Service Reimbursements

This group ofaccounts records the amount received from outside entitiesas well as special funds to reimburse the General Fund for debt service ongeneral obligation bonds. These reimbursements are made pursuant toagreements entered into at the time the bonds were sold.

Excess Interest - Debt Service Fund

This General Fund account records the interest earned on the 1978 SinkingFund investments in excess of what must be retained in the Sinking Fund.

Operating Reserve

This group of accounts records the amount of fund balance from prioryears that is appropriated in the various Housing funds to pay foroperations of the current year.

Miscellaneous Sale of Services

Revenues from the sale of various services not accounted for elsewhere.

Sundry Revenue - Current Year

Miscellaneous and sundry revenue generated during the current fiscal yearthat is not accounted for elsewhere.

Sundry Revenue - Prior Year

Miscellaneous and sundry revenue earned during a prior fiscal year but notreceived until the current fiscal year.

Vacation Transfers In

When an employee transfers from a state job or from another county, theamount of vacation pay accrued by that employee until the date oftransfer



3611.11

3611.12

3611.14

3611.15

3611.18

3701.02

06/07/99

is transmitted to the County by the former employer. The amount of thepay is deposited into this revenue account.

Alae Cemetery Plot Sales

Cemetery Fund revenue from the sale ofplots at County-run AlaeCemetery. §6-6 HCC

1.D. Assessment Collection Charges

This General Fund account represents revenues from the collectioncharges assessed to lot owners in improvement districts. The purpose ofthe collection charges is to cover the County's cost in administering theimprovement district, including sending out billings and schedulingforeclosure sales when necessary. §12-36 HCC

Federal Gas Tax Rebate

Revenue from the County's rebate on the federal gasoline tax.

Other Liquor Revenues

Miscellaneous revenues generated by the Department of Liquor Controlthat are not accounted for in another account. §281-17.5 HRS

Health Fund Refund

The employer's share of refunds and rebates from the Health Fund isdeposited in this account.

Reimbursable Expenditures

This non-revenue account is used when a reimbursement of a current yearexpenditure is received. The amount is redeposited to the account thatwas charged with the expenditure.



Code Listings - Basic Account Codes - Appropriation/Expenditure

In the exhibit following, the active six-digit appropriation/expenditure codes areshown. Not all codes are currently needed or used. Note that the second, third and fourthdigits of these codes refer to the department codes listed earlier. As with the balancesheet listings, in nonnal usage, a period appears between the fourth and fifth digit fromthe left. In other words, "Clerk-Council Svc S&W" is listed as "510101". In actual use,it will appear as "5101.01".

06/07/99

EXPEND BASE.EL TITLE REFERENCES4/09/99MBA424

LEVEL TYPE CODE DESCRIPTION

PAGE 1 EXHIBIT

444444444444444444444444444444444444444

444444444444444

4444444444444444

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

51010151010251010351010451010551010651010751011051011251011351011551011651011751011851011951012151012251012351012751(}128510130510140510141510142510145510151510152510153510154510155510156510157510158510159510160510161510181510182510191

510701510702510703510710510714510721510722510723510724510725·510726510727510728510729510738

511101511102511103511104511105511106511107511108511109511110511111511115511116511118511119511120

CLERK-COUNCIL SVC S&WCLERK-COUNCIL SVC OCEEQUIP MAINT/REPAIREQUIPMENT MAINT/REPRSCOUNTY CODE REPRINTSCLERK-COUNCIL SVC EQUIPRECORDING EQPTHSAC/NACOCOUNCIL-LEGISLATIVE EXPECON. DEV. CONSULTANTEXTERNAL AUDITPOST AUDITPOST AUDITANNUAL AUDITINDEPENDENT AUDITDUPLICATING SERVICESPOSTAGE-COUNCIL SVCTELEPHONEAMEND-SP COUNSEL 5872ATT FEE-CNCL MEM/CNTY CLALT ENERGY RESOURCELEGISLATIVE AUDITOR S&WLEGISLATIVE AUDITOR OCEZONING CODE REVISIONSLEGISLATIVE AUDITOR EQPTPROGRAM AUDITSOVERLAPPING sic FUNCTNSSTATE WATER CODEGENERAL PLANCOMMUNITY DEVELOPMENTCASH MANAGEMENT AUDITRPT PERFORMANCE AUDITDEV AG STANDARDSDEV-GEOTH PERMIT & REGPLANNING & LAND USEBUDGET FORMAT STUDYXEROX S&WXEROX OCECONTINGENCY RELIEF

ELECTION DIVISION - S&WELECTION DIVISION -OCECiS-VOTER REGISTRATIONELECTION DIVISION EQUIPELECTION DIV ELECTRICITYAB OFFICIALSCOORDINATORSPETITION VERIFICATIONSACEOH CONFERENCECITY/CNTY HON DATASATO CONSULT DATA SREDI-TMK MAPSMICROFILM AFFIDTRANSLATIONSELECTION DIV RENTAL/LAND

MAYOR - S&WMAYOR - OCEINTERP SERV FOR DEAFDEVELOP COMPUTERZD INFOINTERP SERV FOR DEAFANNUAL REPORTCETA DOCUMENTATIONANNUAL REPORTDISABLED PERSONS PKG PMTMAYOR - EQUIPEMS COMMISSIONMAYOR - ENTERTAINMENTMAYOR - LEGISLATIVE EXPCOMM ON PEOPLE W/DISABILPLANNER FOR HANDICAPPEDINTERP SERV FOR DEAF



PAGE 2 EXHIBIT

444444444444444444

444

4444

4444

44444

4444444

44444444444

444444

44

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPEND


EXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPEND

511127511130511131511132511133511134511136511139511141511143511145511151511152511153511154511160511165511170

511301511302511306

511510511515511516511520

511801511802511810511821

512101512102512106512110512142

512201512202512203512204512206512220512230

512301512302512306512310512311512312512313512314512315512325512332

512401512402512403512404512406512410

512501512502

PLANNER FOR HANDICAPPEDOFF OF CHILD AND YOUTHCHILD CARE & DEV PROGRAMCHILD CARE COORDINATORSEC 504 ADVISORY COUNCILCHILD CARE DEVELOPMENTBOARD OF ETHICS - OCEFILIPINO 85TH ANNIVJAPANESE CENTENNIALSALARY COMMISSION OCECOMM STATUS OF WOMEN OCEANNUAL REPORTPUBLIC INFOMISCELLANEOUS CONTRACTSPROMO TOUR TO OKINAWAEMERGENCY MED SVC COMMFAMILY VIOLENCE ADV COMMHI REDEVELOPMENT AGENCY

CLERICAL SVC CENTER S&WCLERICAL SVC CENTER OCECLERICAL SVC CTR EQUIP

COMM ON PEOPLE W/DISABILCOMM ON CHILDREN & YOUTHCHILD CARE DEVELOPMENTCOMM ON STATUS OF WOMEN

DATA SYSTEMS S&WDATA SYSTEMS OCEDATA SYSTEMS EQPTCOMPUTER STAFF-ELECTION

FIN ADMIN & BUDGET S&WFIN ADMIN & BUDGET OCEFIN ADMIN & BUDGET EQUIPBOND SALE EXPOFFICE RENT & MAINT OCE

ACCOUNTS - S&WACCOUNTS - OCECOST ALLOCATION PLANEMERGENCY HIRE/SP AUDITACCOUNTS - EQUIPSTOREROOMTELEPHONE

PURCHASING S&WPURCHASING OCEPURCHASING EQPTSTOREROOMXEROX PAPERXEROX PAPERVARIOUS PAPER PRODUCTSXEROX PAPERXEROGRAPHIC PAPERADVERTISINGSTOREROOM

TREASURY - S&WTREASURY - OCELOOMIS ARMORED CARALARM SERVICETREASURY - EQUIPM.V. COMPUTERIZING EXP

REAL PROPERTY TAX-S&WREAL PROPERTY TAX-OCE

EXPEND BASE.EL TITLE REFERENCESMBA424 4/09/99 PAGE 3

EXHIBITLEVEL TYPE CODE DESCRIPTION-------------------- ------------- ---------------------------------

4 EXPEND 512503 JANITORIAL-RPT OFFICE4 EXPEND 512504 JANITORIAL SVC-RPT OFF4 EXPEND 512505 RPT OFF - JANITORIAL SVC4 EXPEND 512506 RPT OFF JANITORIAL SERV4 EXPEND 512507 RPT OFFICE JANITORIAL SV4 EXPEND 512508 APPRAISER - KONA HILTON4 EXPEND 512510 REAL PROPERTY TAX-EQUIP4 EXPEND 512511 FOUR-WHEEL DRIVE VEHICLE4 EXPEND 512512 CHEVROLET VEHICLE4 EXPEND 512521 CENTRAL SER AGMT4 EXPEND 512522 FORECLOSURE SALE EXP4 EXPEND 512523 LOCK BOX COLLECTION4 EXPEND 512524 O-T-C COLLECTION4 EXPEND 512525 ARMORED CAR SERVICE4 EXPEND 512526 COURIER SERVICE4 EXPEND 512527 ENVELOPE STUFFING4 EXPEND 512528 NCR MAINT AGMT4 EXPEND 512529 COMPUTER MAINT AGMT4 EXPEND 512530 WELLS FARGO SYSTEM4 EXPEND 512531 A/C MAINT AGMT4 EXPEND 512532 MICROFILM CONTRACT4 EXPEND 512533 COPIER MAINT AGMT4 EXPEND 512534 JANITORIAL SERVICES4 EXPEND 512541 RECORDS CONVERSION EXP4 EXPEND 512542 REAL PROPERTY EDP SYSTEM4 EXPEND 512543 APPEAL APPRAISALS

4 EXPEND 512601 DATA PROCESSING-S&W4 EXPEND 512602 DATA PROCESSING-OCE4 EXPEND 512603 CONTRACT PROGRAMMER4 EXPEND 512604 CONTRACT PROGRAMMER-19824 EXPEND 512605 PROGRAMMER/ANALYST4 EXPEND 512606 PROGRAMMER/ANALYST4 EXPEND 512607 PURCHASE SOFTWARE4 EXPEND 512608 FIRE ALARM SYSTEM4 EXPEND 512610 DATA PROCESSING-EQUIP4 EXPEND 512611 OPTICAL CHARACTER READER4 EXPEND 512612 DATA PROCESSING EQUIP.4 EXPEND 512621 COMPUTER STAFF-ELECTION4 EXPEND 512622 NEW COMPUTER SYSTEM

4 EXPEND 512701 COUNTY KAIKOO ANNEX-S&W4 EXPEND 512702 COUNTY KAIKOO ANNEX"OCE4 EXPEND 512710 CTY KAIKOO ANNEX-EQUIP

4 EXPEND 513101 CORPORATION COUNSEL S&W4 EXPEND 513102 CORPORATION COUNSEL OCE4 EXPEND 513103 STUDY OF OP-CORP COUNSEL4 EXPEND 513104 WESTLAW DATA TERMINAL4 EXPEND 513105 WESTLAW DATA TERMINAL4 EXPEND 513106 CORPORATION COUNSEL EQPT4 EXPEND 513107 VARIOUS SEDANS & WAGONS4 EXPEND 513110 SPEC COUNSEL & SETTL LIT4 EXPEND 513111 CONTRACT-STEPHEN BESS4 EXPEND 513112 SP COUNSEL - ROSS V CTY4 EXPEND 513113 SP COUNSEL- STATE V FERG4 EXPEND 513114 SP COUNSEL - ST. V DIEGO4 EXPEND 513115 PUC4 EXPEND 513117 PRINTING COUNTY CODES4 EXPEND 513118 HAWAII COUNTY CODE4 EXPEND 513119 C/S-RECODE COUNTY CODE4 EXPEND 513120 INDEXING COUNTY CODE4 EXPEND 513121 CODIFICATION COUNTY CODE4 EXPEND 513122 RECODIFICATION OF CODE4 EXPEND 513123 COUNTY CODE SUPPLEMENT4 EXPEND 513124 CODE SUPPLEMENT4 EXPEND 513125 SP COUNSEL-BOARDS & COMM4 EXPEND 513126 COUNTY CODE INDEXING4 EXPEND 513127 COUNTY CODE SUPPLEMENT4 EXPEND 513128 COUNTY CODE UPDATE4 EXPEND 513130 KOHALA TASK CIVIL ACTN4 EXPEND 513131 CONTRACT - ST VS FOGARTY4 EXPEND 513132 BOARD OF ETHICS OCE



PAGE 4 EXHIBIT---------------------------------------------------------------

4444444444444444444444444444444444444

4444444444444444444444444444444444444

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND


513133513134513135513140513141513142513143513145513151513152513153513154513155513156513157513158513160513161513162513163513164513165513166513167513168513169513170513171513172513173513174513186513187513188513189513190513191

514101514102514103514104514106514107514110514111514112514113514114514115514116514117514119514120514122514123514125514126514128514129514130514131514134514135514136514138514139514145514146514151514152514153514154514155514160

WESTLAW DATA TERMINALLAW OFFICE AIDE - CTLAW OFFICE AIDE - GPFAMILY SUPPORT DIV S&WFAMILY SUPPORT DIV OCECHILD SUPPORT ATTORNEYAIR CONDITIONING MAINT.FAMILY SUPPORT DIV EQPTDSSH TELE FOR COMPUTERDISC BRD FEESJANITORIAL SERVICESCH-10 PARKINGIBM COMPUTERDEPOS SHERIFFS FEESHLA BLOOD TESTEXPERTS FEESSP COUNSEL - PUC/TELEPH.WORK. COMPo INVEST.SPEC COUNSEL - R.P. CASESPEC COUNSEL, MEJIA CASESPEC COUNSEL, MILLS CASESP COUNSEL - DIEGO/LYMANWORK COMP INVESTIGATIONSPCL CNSL-HCTA-MENEZESSP CNSL-HCTA- YAMASHIROSP COUNSEL - HGEA CASESP. COUNSEL, SAKODA CASESP COUNSEL FOR TIM SINGSP COUNSEL FOR BUGADOSP COUNSEL, SHIROMA CASESP COUNSEL - DE MORALESDISCIPLINARY BOARD FEESDEPOS/TRANSCRIPTSEXPERT SERVICESSHERIFFS' WITNESS FEESWESTLAWINVESTIGATIVE SERVICES

PLANNING S&WPLANNING OCEECONOMETRIC MODELMAUNA KEA HEARING OFF.PLANNING EQUIPDATA PROCESSING EQUIP.REFUND OF PLANNING FEESKAILUA VILLAGE COMMISSNGENERAL PLAN REVISIONGENERAL PLAN REVIEWGENERAL PLAN REVIEWcis KAILUA PARKING STRUCS KoHALA COMM DEV PLANPROF SVCS KOHALA DEV PLNNO KOHALA COMM DEV PLANCiS-NO KOHALA COMM DEVPUNA COMM DEV PLANPUNA ECONOMIC ASSESSMENTKAU DEV PLANcis KAU COMM DEV PLANC/S-CULTURAL RES MGTCOMM SECRETARY/OFF SUPPDESIGN PLAN REVIEW/REVIKONA REGIONAL DEV PLANCOASTAL ZONE MGMTLAND USE WORKSHOP - C PLAND USE WORKSHOP - P ALAND USE INV & STORAGEOTHER CONTRACT SERVICESHEARING TRANSCRIPTSHEARING OFFICERCONTRACT-SECRETARIAL SERHI COASTAL ENERGY IMPACTPUNA GEOTHERM COMM SURVGEOTHERMAL GUIDELINESPUNA ECONOMIC ASSESSMENTPLANNING COMM EDUC FUND



PAGE 5

EXHIBIT44444444444444444

44

4

44444444444444444444444444444

4444444444444444444

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPEND

EXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

514163514166514169514172514175514178514181514184514187514190514193514194514195514196514197514198514199

514301514302

514502

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516101516102516103516104516105516106516107516108516109516110516111516112516113516114516115516116516117516118516119

ECONOMETRIC MODEL UPDATESO. KOHALA CDPPUNA CDPZONING CODESUBDIVISION CODECOMPUTERIZE PLANN. FILESPLNG/IMPLEMENTATION PROGGEOTHERMAL SERVICESHISTORIC PRESERVATIONWEST HI INFRASTRUCTUREGEOTH ENVIRON MONITORINGSHORELINE PUBLIC ACCESSDIGITIZING SERVICESKAILUA VILLAGE MSTR PLANGEOTHERMAL COMPLIANCESO KOHALA CARRYING CAPN KONA SHORELINE - PRIV

GEOTHERMAL S&WGEOTHERMAL OCE

GEOTHERMAL ASSET PGM OCE

CIVIL SERVICE-S&WCIVIL SERVICE-OCEC/S-PERSONNEL RECORDKEEPCIVIL SERVICE-EQUIPPRE-EMPL PHYSICALSTRAINING EXPENSESPHOTO EQPTQUALITY CIRCLE PROGRAMCOLL BARG EXPFACT FIND/ARBITRATIONCOLLECTIVE BARG CONTRCONTRACT ADMIN WORKSHOPREGISTRATION FEESSALARY COMMISSION S&WSALARY COMMISSION OCESALARY COMMISSION OCEQUALITY CIRCLE PROGRAMTRAIN PROGRAMS-ALL DEPTSWIM POOL TRAINING CLASSQUALITY CIRCLE PROGRAMAWARDS PROGRAMEXAMINERS FEEPROFESSIONAL FEESEXAM RENTALS - POLICEMETER CHARGE - COPIEREMPLOYEE ASSISTANCE PGMTRAINING S&WTRAINING OCE20-YEAR SERVICE AWARDS

RESEARCH & DEV S&WRESEARCH & DEV OCECiS-SUPERCOLD FREEZERBUSINESS DEV BROCHURESBURNT TUNA RESEARCH PGMllWASTE" HEAT STUDYASSIST TAIWAN/HK BUSINSNBURNT TUNA RES PGM IIAQUACULTURE CONS EDUCFLOATING FISH PEN RESMRC CATALOGUESASSIST TAIWAN BUSINESSESRESOURCES MATERIALS SPECMAUNA KEA ASTRONOMY DATANELH INFO DISSEMINATIONRECRUITING BROCHURETUNA CONFERENCERESEARCH & DEV EQPTVARIOUS VEHICLES

EXPEND BASE.EL TITLE REFERENCESMBA424 4/09/99 PAGE 6 EXHIBITLEVEL TYPE CODE DESCRIPTION------------------------------------------------------------------

4 EXPEND 516121 AGRICULTURE R&D S&W4 EXPEND 516122 AGRICULTURE R&D OCE4 EXPEND 516123 SUGAR IND STAFF ASST4 EXPEND 516124 GREENHOUSE CONFERENCE4 EXPEND 516125 GRASSLAND WORKSHOP4 EXPEND 516126 GINGER ROOT PROMOTION4 EXPEND 516127 C/S-DISTRIB CTR CONCEPT4 EXPEND 516128 ANTHURIUM BLEACHING STUD4 EXPEND 516129 C/S-MSW FOR ELECTRICITY4 EXPEND 516130 STATE FARM FAIR4 EXPEND 516131 GINGER ROOT PROMOTION4 EXPEND 516132 PAPAYA QUARANTINE4 EXPEND 516133 PAPAYA PROMOTION4 EXPEND 516134 AGRI. LEADERSHIP PROGRAM4 EXPEND 516135 GRASSLAND WORKSHOP4 EXPEND 516136 SUGAR INDUSTRY STAFF ASS4 EXPEND 516137 PAPAYA PROMOTION4 EXPEND 516138 GINGER ROOT PROMOTION4 EXPEND 516139 ANTHURIUM PROMOTION4 EXPEND 516140 AG LEADERSHIP PROGRAM4 EXPEND 516141 GINGER ROOT SEAS. CONTRL4 EXPEND 516142 STATE FARM FAIR EXHIBIT4 EXPEND 516143 PRODUCE PROCESS. STUDY4 EXPEND 516144 GRASSLAND WORKSHOP4 EXPEND 516145 SUGAR IND STAFF ASST4 EXPEND 516146 ANTHURIUM PROMOTION4 EXPEND 516147 AVOCADO PROMOTION4 EXPEND 516148 GUAVA DISPLAY UNIT4 EXPEND 516149 STATE FARM FAIR EXHIBIT4 EXPEND 516150 FLOATING FISH PENS4 EXPEND 516151 FRUIT PROCESSING STUDY4 EXPEND 516152 SUGAR STAFF ASSISTANT4 EXPEND 516153 ANTHURIUM PROMOTION4 EXPEND 516154 TOURISM PROMOTION4 EXPEND 516155 AGRICULTURE R&D - PVT.4 EXPEND 516160 TOURISM PROMOTION4 EXPEND 516161 BIG ISLE TOURISM PROMO4 EXPEND 516162 BIG IS TOURISM ADVERTIS4 EXPEND 516163 HIBA OVERSEAS PRESS SUPP4 EXPEND 516164 COOP TOURISM ADV4 EXPEND 516165 WRITERS PROG COORD.4 EXPEND 516166 WRITERS PROG COORD.4 EXPEND 516167 TOURISM COORDINATOR4 EXPEND 516168 TOURISM COORDINATOR4 EXPEND 516169 HIBA OVERSEAS PRESS SUPP4 EXPEND 516170 TOURISM PROMO. - JAPANESE4 EXPEND 516171 TOURISM ADVERTISING4 EXPEND 516172 BIG ISLAND PHOTOGRAPHS4 EXPEND 516173 TOURISM COORDINATOR4 EXPEND 516174 TOURISM COORDINATOR4 EXPEND 516175 TOURISM ADVERTISING4 EXPEND 516176 TOURISM COORDINATOR4 EXPEND 516177 TOURISM COORDINATOR4 EXPEND 516178 TOURISM COORDINATOR4 EXPEND 516179 ECONOMIC DEV. PROMOTION4 EXPEND 516180 ECONOMIC DEV. PROMOTION4 EXPEND 516181 TOURISM COORDINATOR4 EXPEND 516182 MANGANESE NODULE4 EXPEND 516184 PUNA SUGAR TRANS REPORT4 EXPEND 516185 PUNA SUGAR CLOSURE RPT4 EXPEND 516188 ALT ENERGY RESOURCE4 EXPEND 516189 C/S-MSW FOR ELECTRICITY4 EXPEND 516190 ALT ENERGY FACILITY4 EXPEND 516191 EUROPEAN BRN SNAIL PJT4 EXPEND 516192 SUPERCOLD FREEZER FAC4 EXPEND 516193 SOLICITATION OF TAIWAN4 EXPEND 516194 MAC NUT TISSUE CULTURE4 EXPEND 516195 ANTHURIUM PROMOTION4 EXPEND 516198 ENERGY AUDITS4 EXPEND 516199 ENERGY AUDIT PLAN

4 EXPEND 516201 ENERGY AUDIT PLAN4 EXPEND 516202 ENERGY AUDIT PLAN4 EXPEND 516206 COMM GEOTHERM TECH PROG.4 EXPEND 516212 AD IN HOLLYWOOD REPORTER



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RESOURCE MATERIALS SPECAG TRAINING PROGRAMScis PROMOTIONAL VIDEOTAPLEGISLATIVE INFORMATIONPRINTS AND NEGATIVESRESOURCE MATERIALS SPEC.RESOURCE MATERIALS SPEC.cis PUNA GEOTHERM FAC IIMUNI REF CENTER-C/HNEW INDUSTRY DEVPUNA GEOTHERMAL RESSISTER CITY RELECONOMIC DEV MKTG BROCHTOURISM ADVERTISINGJAPANESE TRAV. PROMOTIONUAL PROMOTIONOTHER HAWAII PROMO UALOTHER CO-OP PROMOCONTRACT HIRESTRADE & CONSUMER SHOWSPROGRAM SUPPORT COSTTRAVELJAPAN BROCHURESEXCLUSIVE BIG ISLE PROMTOURISM PROMOTIONHILO TOURISM PROMOTIONBIG IS-JAPAN TOURISM-PVTAHI BURN STUDYBURNT TUNA RESEARCHNEW INDUSTRY & IND DEVANTHURIUM PROMOGINGER PROMOPAPAYA PROMO (NEW PROD)PROD PROMO/TRADE SH/FORLEGISLATIVE ACTION TRAVOTHER AG PROJECTSLEG ACTION CONTR HIREGORSE CONTROL PROJECTANTHURIUM BLIGHTCOORS CLASSIC-PRIVATEINNOV INFRAST CONFERENCEDINOSAUR EXHIBIT-PRIVATEENERGY COORDINATORSALINE WATER IRRIG RESHILO INCUBATOR PROJECTDIVERSIFIED AG PLANNINGFOREIGN TRADE ZONEFILM INDUSTRY PROMO - STECONOMIC DEVEL PLAN - STINTL RODEO COMP - STATEPRODUCT DEV PROJ-STHCEOC JOB TRAININGREBUILD AMERICAECON DEV TECH ASSIST-FED

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517301517302517306517307517321517322517323517324517331

518101

RENOV 50M POOL-HOOLULUHAWN BCHS PK EQPT STORAGC/S-PUB SAFETY A/C SYSTCENTRAL FIRE STN WATERC/S - CARP. SHOP. SAWDUSTC/S-WKEA FIRE STN HELlHAKALAU PARK TENNIS CTHOOLULU PARK TENNIS CTHILO CIVIC METAL ROOFCOUNTY BLDG TOILET CONSTLAUP SCH/SWIM POOL PKNGONEKAHAKAHA PK FIREPLACEPEPEEKEO COMM CTR PK LOTWAIMEA PK TENNIS COURTPANAEWA ZOO WALKWAY ALTC/S-IMPR TO FAM CRISISC/S-FIRE DEPT BLDG CONSTWAIAKEA FIRE STN APPARATOLD HOSPITAL ROOF REPAIRCAPT COOK FIRE STN SHEDKONA SCENIC PRK SITE IMPKAILUA FIRE STN BOAT SHDSPENCER PARK SEWER IMPR.C/S-SHULTZ SIDING ELECTRVARIOUS CONST MATERIALSAWDUST REMOVAL SYSTEMC/S VAR. FACILITY RENOV.WAIAKEA FIRE STN. REPRS.LAUP POLICE STA REPAINTHILO SEWER PLANT RENOVPUBLIC SAF BLDG PAINTINGCENTRAL FIRE STN DOORSC/S YANO-SPENCER BARRIERC/S ONEKAHAKAHA-CARVALHOSCHULTZ SIDING ELEC RENOC/S-MAYOR'S OFFICE RENOVLUMBER, PLYWOOD, ETCR.P. TAX OFFICE ADD'N.VARIOUS BLDG MATERIALSCTY BLDG. ELEVATOR MODIFHALE HALAWAI REPAINTINGWAIMEA POLICE REPAINTINGAC SERVICE CONTRACTELEVATOR MAINT CONTRACTAC & ELEVATOR R&MKONA POLICE IMPROVEMENTN/S KOHALA POLICE IMPRKEAAU FIRE STN-REPAINTHILO WWTR IMPROVEREPAINT HONOKAA FIRE STMOTOR POOL IMPROVEPOLICE BLDGS R & MFIRE STATIONS R & MCOUNTY FACILITIESREROOF WAIMEA POLICE STNBUILDING R&M EQUIPVARIOUS VEHICLESVARIOUS VEHICLESFIRE & EXTENDED COV INSFIRE & EXT'D COVERAGEVARIOUS INS. COVERAGESBLDG DESIGN & ENGRG S&WBLDG DESIGN & ENGRG OCEBLDG DESIGN & ENGRG EQPT

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AUTOMOTIVE DIV ADMIN S&W



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COMMUNITY PATROL PROJECTCOMMUNITY PATROL PROJECTCOMMUNITY PATROL PROJECTSP.CNSL-MOLCILIO/SAKODAMEDIA RELATIONS ADVISORS.C. MOLCILIO V SAKODAHAWN. BEACHES PATROLPROTECTIVE SERVICEPOLICE RESERVEMEDIA RELATION ADVISORARBITRATOR FEES

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SO HILO POLICE-S&WSO HILO POLICE-OCEHOSPITAL COSTTOWING SERVICESREMAINS REMOVALCELL BLOCK LAUNDRYFUMIGATION CELL BLOCKSSO HILO POLICE-GASSP. COUNSEL - MOLCILIO

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EXPEND BASE.EL TITLE REFERENCES4/09/9 9MBA424


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PUNA POLICE-S&WPUNA POLICE-OCESP COUNS-WOLSK V STATEJANITORIAL SVC-PUNA POLPUNA POL-JANITORIAL SVCPUNA POLICE JANITORIALPUNA POLICE JANITOR. SERJANITORIAL SERVICESGROUNDS MAINTENANCEHOSPITAL COSTTOWING SERVICEREMAINS REMOVALFILM PROCESSINGWASH & POLISH VEHICLESPUNA POLICE-GAS

TRANS OF PRISONERSJPO FIELD DAYJPO SUPPLIESINVESTGN CAUSE OF DEATHTRAINING ACCOUNTPOLICE SOBRIETY TESTTRAFFIC SAFETY COUNCILCARLSMITH MEM LIBRARYANIMAL POUND S&WHUMANE SOCIETYWEST HI HUMANE SOCIETYGAS FAC AT PUNA STATIONHILO INTERIM HOMECRIM JUSTICE TRAIN. FUNDEXCESS MV LIAB INSFALSE ARREST INSURANCEMOTOR VEHICLE LIAB INSSHELTER CARE FOR MINORSSHELTER CARE FOR MINORSKEAAU CIVIC CENTER IMPR.MARIJUANA ERADICATIONSP. COUNSEL FOR POLICESP COUNSEL-HOKE V PAULFALSE ARREST INSURANCEM.V. LIABILITY INSEXCESS M.V. LIAB INSTYPEWRITERSFALSE ARREST INSURANCEKEAAU POLICE STN ADDTIONPOLICE O.T. CONVERSIONNEWS MEDIA CLASSESPOLICE M.V. LIAB. INS.POLICE CAR INS. ADJ.WITNESS SECURITY & PROTIS-WIDE RADIO NETWORKEMERGENCY 911 NUMBERECLIPSE 1991VERBAL JUDO TRAININGHIP A L S&WHIP A L OCEPOLICE RESERVE OCEPOLICE RESERVE EQPTSPECIAL DUTY S&WSPECIAL DUTY OCESPECIAL DUTY EQPT

P M V I PROGRAM S&WP M V I PROGRAM OCEMOBILE RADIOS ETCP M V I PROGRAM EQUIPTRAFFIC ENFORCE PROGRAMCOMM DRIV LIC PROG S&WCOMM DRIV LIC PROG OCECOMM DRIV LIC PROG EQUIP55-MPH ENFORCEMENTSPECIAL OPERATIONS GRANT



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

521826521830521831521835521836521841521846521851521853521855521857521859521861521862521864521865521866521867521868521869521870521871521872521873521874521875521876521877521878521879521880521881521882521883521884521885521886521887521888521889521890521891521892521893521894521895521896521897521898521899

521901521902521903521904521905521906521907521908521909521910521911521912521913521914521915521916521917521918521919521920521921521922521923521924

MARIJUANA ERADICATIONTRAINING GRANTSBREATH TESTING DEVICEWITNESS SECURITY & PROTMARIJUANA ERADICATIONASSET FORFEITURESBREATH TESTING DEVICEMARIJUANA ERADICATIONMARIJUANA ERADICATIONDUI ROADBLOCK EXPANSIONSEATBELT ENFORCEMENTMUL ENFORCE/PUBLIC INFOMUL TRAININGEMERGENCY 911 NUMBERMARIJUANA ERADICATION-90MARIJUANA ERADICATION-88OPERATION SWEEP - 1988NARCOTICS TASK 88-89SOBRIETY CHECKPOINT EXPSEATBELT ENFORCEMENTOPERATION SWEEP-SHAKETECHNICAL ACCIDENT INV55 MPH ENFORCEMENTHI INTOXILYZER TRAININGRADAR INSTRUCTOR TRNGMARIJUANA ERADICATION-89OPERATION SWEEP 89-90MARIJUANA ERAD--A, B, GTRAINING GRANTSSOBRIETY CHECKPT 89-90SEATBELT ENFORCEMT 89-9055 MPH ENFORCEMENT 89-90MARIJUANA ERAD - 1991OPERATION SWEEP - 1990SOBRIETY CHECKPOINT-1990SEATBELT ENFORCEMT-1990NARCOTICS TASK 90-91NARCOTICS TASK FORCE YR255 MPH ENFORCEMENT 90-91HCPD SELECTIVE SPEED ENFDARE PROGRAM 1990-91MARIJUANA ERAD - 1992OPERATION SWEEP - 1991SOBRIETY CHECKPOINT-1991SEATBELT ENFORCEMT-1991NARCOTICS TASK 91-92MARIJUANA ERAD ABG 91-92GANG PREVENTION PGM91-92DARE PROGRAM 91-92HCPD INTOXILIZER GRANT

STATEWIDE MARIJUANA ERADSOBRIETY CHECKPOINT 1992SEATBELT ENFORCEMT-1992MARIJUANA ERAD - 1993NARCOTICS TASK 92-93DARE PROGRAM 92-93GANG PREVENTION PGM92-93INTOXILYZERS 1991-92PASSIVE SENSORSADV TRAFFIC ACCIDENT INVSTATE GANG RESPONSE SYSTSEATBELT ENFORCEMENT 93SOBRIETY CHECKPOINT 1993GANG PREVENTION 1993-94DARE 1993-94MARIJUANA ERADICATION 94NARCOTICS TASK 1993-94S-WIDE MARIJUANA ERAD 93LASER SPEED MEASURINGGRADUATION DUI 1993YOUNG DRIVER DETERRENCEGRADUATION DUI 1994LASER SPD MEAS DEV 93-94REPORT AUTOMATION



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

521925521926521927521928521929521930521931521932521933521934521935521936521937521938521940521941521942521943521944521945521946521947521948521949521950521951521952521953521954521955521956521957521958521959521960521961521962521963521964521965521966521967521968

522101522102522103522104522105522107522108522109522110522111522112522113522114522115522116522117522118522119522120522121522122522123522124522125522126522131522132522133522134522135522136

PORT LIGHTING TWR/TRLTRAFFIC ACCIDENT RECONTRAFFIC SAFETYSOBRIETY CHECKPOINTSEATBELT ENFORCEMENTGRADUATION DUIMARIJUANA ERADICATIONNARCOTICS TASK FCE 94-95DARE PROGRAM 94-95GANG RESPONSE-HILOSTATEWIDE MARlJUANA94-95GANG RESPONSE-KONASIGHT AND SOUNDG REA T PROGRAMDARE/DOEPOLICE HIRING SUPLMT PGMYOUNG DRIVER DUI DETERPED/BI/MTRCY ACCID RECONSPEED ENFORCEMENTDATA COLLECTION & REPORTLASER SPEED DETECTYOUNG DRIVER DETER 95-96STATEWIDE MARIJUANADARE/DOEDARE/DOE 94-95VIOLENCE AGST CHILDRENDARE DISPLAY PANELCOPS AHEAD PROGRAMVIOLENCE AGNST CHILDRENADVANCE ACCIDENT INVCOMMUNITY POLICING INVCOPS-COMBAT DOMEST VIOLMOBILE VEHICLE RECORDERSLOCAL LAW ENF BLK GRANTCOPS UNIV HIRING SUPPLMTPUBLIC HSNG DRUG ELIMDARE/OYSORG CRIME DRUG ENF T-FCEDOMESTIC VIO/SEX ASSAULTSPECIAL OPERATIONS GRANTSEX ASSAULT UNITSEX ASSAULT NURSE COORDPRELIM BREATH TEST DEVIC

FIRE PROTECTION-S&WFIRE PROTECTION-OCEFIRE HOSEFIRE HOSES, ETC.RADIO TOWERHOSES, FITTINGS, ETC.HOSES, ETC.BASEYARD COMM. TOWERFIRE PROTECTION-EQPTPUMPER WITH AERIAL TOWERFIRE HOSES ETCFIRE HOSES, ETC.SOLAR SYSTEMSVARIOUS SEDANS & WAGONSTWO PUMPERSONE DIESEL ENGINEONE RESCUE TRUCKVARIOUS FIRE EQPTFIRE HOSES, ETC.SOLAR SYSTEMSONE AMBULANCEHOSES, FITTINGS, ETC.HOSES, ETC.HI BAND RADIOC/S-RADIO COMMUNICATIONONE TRIPLE COMB. PUMPERONE AMBULANCETRACTOR, TRIMMERS, ETC.VARIOUS VEHICLESCARDIOSCOPE/DEFIBRILLATOAMBULANCE



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522401522402522403522404522405522406522407522408522420

522501522502522506522507522521522522522523522524522525522526522527

522601522602522603522604522606522607522621522622522623522624522630

522701522702522703522704522705522706522707522708522710522711522712522713522714522715522716522721522741

VARIOUS VEHICLESNOZZLES, ETC.HOSES & FITTINGSUNIFORM MAINT ALLOWANCEJANITORIAL SERVICERENTAL OF XEROX COPIERRADIO MAINT CONTRACTMICROWAVE SYS-MARQUETTERUBBISH HAULINGEXTINGUISHER REFILLSPUC EXAMS & SFTY GLASSMAINT CONTR-OFF EQUIPSCUBA, AIR REFILLSOXYGEN REFILLSSERVICING EQUIPMENTMAINT CONTRACT-WANG SYSREGISTRATION-CPR COURSEMAINT CONTR-DICTAPHONEINS WATER PIPES-STATIONBULLDOZER / BRUSH FIRE

FIRE PREVENTION-S&WFIRE PREVENTION-OCEPROCESSING OF FILMSFIRE PREVENTION WEEKBOOTH AT COUNTY FAIRFIRE PREVENTION-EQUIPTVARIOUS SEDANS & WAGONSVARIOUS VEHICLESFIRE PREV/CENTENNIAL-PRV

EQUIP MAINT-S&WEQUIP MAINT-OCEEQUIP MAINT-EQUIPHOSES, FITTINGS, ETC.REPNT TANKRS 5,7,9,E1-1REPL BUNKR COV-E1,4,5,7VEHICLE SOURCE CONTRACTTOW SERVICEMACH WORK & FABRICATESERVICE VEHICLESREUPHOLSTER SEATS

TRNG & VOLUNTR FIRE S&WTRNG & VOLUNTR FIRE OCEFIRE HOSES, ETC.NOZZLES, ETCTRNG & VOLUNTR FIRE EQPTNOZZLES, ETCPUC, X-RAYS, PHYSICALSANNUAL RECOGNITN AWARDSERV, FLAT REPAIRS,TOWWANG RETRAININGDISPATCHER TRAINING-FED

HELICOPTER SERVICESLEASING ONE HELICOPTERINTERIM HELICOPTER SERVHELICOPTER PURCHASEHELICOPTER OPER & MAINTHELICOPTER INSURANCEHELICOPTER INSURANCEHELICOPTER INSURANCEBASIC EMT TRAININGMEDICAL MALPRACTICE INSMEDICAL MALPRACTICE INSCERTIFICATION FEESAMBULANCE FEESRURAL COMM FIRE PROJECTFIRE HOSES, ETCWESTERN OIL & GAS SCHOOLBASIC EMT TRAINING S&W

EXPEND BASE.EL TITLE REFERENCES4/09/99

,---j

MBA424


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4

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4

EXPENDEXPEND


EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND


EXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPEND

522742522746

523101523102523106523107523108523109523121523122523123523124523125

523201523202523203523204523205523206523207523208

523302523303523304523315523321523322523323523324523325523326523327523328523329523330523331523332

523901

524101524102524103524104524106524107524108524109524110524111524130524131524136524137524141524151524152524153524154524155524156524157524158524159524160

525101

BASIC EMT TRAINING OCEBASIC EMT TRAINING EQUIP

CONSTR INSPECTN S&WCONSTR INSPCTN OCECONSTRUCTION INSPCTN EQPMOBILE RADIOS ETCONE SEDANVARIOUS VEHICLESLEASE TAX KEY BKS(KONA)FILM PROCESSINGPRESCRIPTION SFTY GLASSSHOE REPAIRSPROJECT RUBBER STAMPS

BLDG INSPCTN S&WBLDG INSPCTN OCECOMMPUTERIZED PERMITPROCESS FILMS, ETCINSP SERVICES HYATTBLDG INSPCTN-EQUIPTFOUR-WHEEL DRIVE VEHICLEVARIOUS VEHICLES

FLOOD CONTROL - OCEWAILOA RIVER DEBRIS CLWAILOA RIVER DEBRIS CLEANAALEHU WATERSHED REPAIRWAILOA FLOOD CONTROLWAIAKEA-UKAWAILUKU-ALENAIOHOAKA ROADHONOKAA-KAAO DRAINAGEWAIPIO VALLEYPUUKAPUKEOPU CHANNEL/KAINALIUKONA COFF MILL DlVERSNNAALEHUWAIOHlNUMT VIEW

HUMANE SOCIETY

CIVIL DEFENSE AGC S&WCIVIL DEFENSE AGC OCEC/S-CIV DEF EMER CTR-CTYHURRICANE PLANSCIVIL DEFENSE AGC EQUIPFOUR WHEEL DRIVE VEHICLERADIO EQUIPMENTONE JEEPcis C.D. RADIO NETWORKTSUNAMI VISUAL AIDSEMERGENCY OP CENTER-FED.cis C.D. EMERG. CENTER FCIV DEF SHLTR/HURRICANEHILO STREET MAPDRT/FIRE/TSUNAMI EMERGWARNING SYSTEM REPAIRRUBBISH SERVICESJANITORIAL SERVICESFIRE EXT INSPECTIONPROPANE TANK SERV CHRGWANG OIS ANNUAL CHARGEC D PUMP MAINTGENERATOR CONVERSIONVISUAL AID PREPARATIONOFFICE RENOVATION

LIQUOR CONTROL S&W



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

525102525106525l2l525122525123525124525125525126525127525128525129525lJO525lJl525lJ2525lJ3525lJ4

526l0l526102526103526106526110526lll526llJ526115526117

527l0l527102527103527104527105527106527107527108527109527110527lll527112527U352711452711552711652 7ll 7527118527122527125527126527127527128527ln527134527lJ7527140527142527144527146527148527149527150527l5l527152527153527154527156527l6l527162527163527l7l527172527173527174527175527176

LIQUOR CONTROL-OCELIQUOR CONTROL-EQUIPFICARETIREMENTPOST RETIREMENTERSMEDICALDENTALINSURANCEUNEMPLOYMENT INSWORKERS' COMPENSATIONRENT-HILORENT-KONAWITNESS FEES & MILEAGELAGOON OFFICE PURCHASEREFUND LIQR LICENSE FEES

INDUSTRIAL SAFETY S&WINDUSTRIAL SAFETY OCESAFETY AWARD PLAQUESINDUSTRIAL SAFETY EQPTMAINT OF FIRE EXTINGRSSAFETY REQMNTS OSHAVDT EYE EXAMSEMPLOYEE ASSISTANCE PROGSAFETY INCENTIVE AWARDS

PROSECUTING ATTY S&WPROSECUTING ATTY OCEEXCESS MV LIAB INSCiS-WEST HI piA OFF RENVKONA DEP/PROS. OFFC. RENM.V. LIABILITY INS.WESTLAW DATA TERMINALWESTLAW DATA TERMINALPROSECUTING ATTY EQUIPHAND HELD RADIOSDATA PROCESSING EQUIP.VARIOUS VEHICLESKONA PROS ATTY S&WKONA PROS ATTY OCEJANITORIAL SVC-KONA PROSWESTLAW DATA TERMINALKONA PROS ATTY JAN SERVKONA PROS ATTY EQUIPINVESTIGATE ORGD CRIMECAREER CRMNL PROS PROGEXCESS MV LIAB INSM.V. LIABILITY INSAID TO VICTIMSPROS-DEFENDER INTERNWITNESS PROTECTION COSTSPROMIS DATA ENTRYRAPE PROSECUTION SEMINARPROS DRUG TASK FORCEPROS ATTY FORFEITURESYOUTH GANG PROGRAMDOT EQPT/TRAINING GRANTSDOMESTIC VIOLENCE T-FCEVIOLENT CRIMES UNITVIOL AGST CHILDREN/YOUTHFAM. VIOLENCE AWARENESSLOCAL LAW ENF BLK GRANTVIOLENCE AGAINST WOMENVICTIMS OF CRIME ACTJANITORIALTRANS/WITNESSTRAININGM.V. LIABILITY INSURANCEEXCESS M.V. LIAB. INSHILO PROS JANITORIAL SVCWESTLAW DATA TERMINALFALSE ARREST INSURANCEHILO PROSEC. JANITOR.SVC



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND




527177527178527181527182527183527184527185527186527191527192

528101528102528106528110528113528114528115528116528117528118528132528142

528301528302528303528304528305528306528307528308528309528310528311528331

529001529002529004529005529007529011529012529016529017529021529023529024529025529026529027529028529029529030529031

529101529104529105529106529107529111529114529115529116529117529118529121529124529125529126

WESTLAW DATA TERMINALAIR CONDITIONING MAINT.M.V. LIABILITY INSURANCEKONA PROS JANITORIAL SVCWESTLAW DATA TERMINALFALSE ARREST INSURANCEKONA PROSEC. JANIT. SVC.WESTLAW DATA TERMINALTRANSCRIPT/WITNESSJANITORIAL

TRAFFIC DIVISION S&WTRAFFIC DIVISION OCETRAFFIC DIVISION EQUIPHWY SAFETY & FED-AIDFED-AID TRAFFIC PROGSIGN MARKING MATERIALSALII DR PAVEMENT MARKINGTRAFFIC COUNTING EQUIP.STRIPING MACHINEHIPW URBAN INTERSECTIONSTREET LIGHTSTRAFFIC SIGNS & MARKINGS

PARKING METER S&WPARKING METER OCEPARKING ENFORCEMENT SVCSSAFETY CHECKPRESCRIPTION SFTY GLASSPARKING METER EQUIPTWIN MANUAL PARK. METERSPARKING METERSPARKING METERSMETERS & PARTSPARKING METERSHILO PARKING LOT DEV

PUNA POLICE STN EXPANSIOC/S-KEAAU POLICE STN ADDPUNA POLICE STN EXPANSKEAAU POLICE STN ADD'N.PAHOA FIRE STATION EXPMT VIEW DRAINAGESO. KOPUA BRIDGE WIDE-CKAPOHO RADIO POWERLINEKAPOHO RADIO ELEC SYSPAHOA POLICE SUBSTATIONWRIGHT ROAD FLOODINGPAHOA POLICE SUB-STATIONPUNA EVIDENCE CAGEPARADISE PKVOL FIRE STNLOWER PUNA VOL FIRE STNGLENWOOD DRAINAGE IMPRHPP VOL FIRE STN WATERHAUNANI RD DRAIN IMPHPP VOL FIRE STN WATER

SURVEY ALENAIO STREAMHILO STORM DRAINAGEKALAKAUA/KAM DRAINAGEWKEA HMSTDS DRAINAGE IMPWAILUKU-ALENAIO W/S #4WAIAKEA FLOOD CONTROLWAIAKEA STREAM (HOAKA/K)WAIAKEA STR IMP -KUPULAUWKEA STR IMPR-KAWAlLANIWAIAKEA STREAM IMPRWAIAKEA STREAM IMPROVE.HILO STORM DRAINAGE IMPRFIRE RADIO COMM. BLDGS.cis FIRE COMM. BLDGS.CENTRAL F/STN COMM. BLDG



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EXPEND

529127529128529131529132529133529134529135529141529146529151529156529161529163529165529166529167529168529169529170529171529172529173529174529175529176529177529178529179529180529181529182529183529184529185529186529187529188529189529190529191529192529193529194529195529196529197529198529199

529201529202529203529204529205529206529207529208529209529210529211529212529213529214529215529216529217529218

529301529302529303529304

529401

HELICOPTER HANGARHELICOPTER HANGAR CONSTRNAALEHU FIRE COMM. BLDG.KAHUA FIRE COMM. BLDG.KAPOHO FIRE COMM. BLDG.WAILUKU-ALENAIO W/S #3 FWAILUKU-ALENAIO W/S #3 FKAIWIKI PARK DRAINAGE 1MWAILOA RIVER IMPROVEMENTWAIAKEA STREAM IMPROVE.DRAINAGE CORR & IMPR.HILO STORM DRAINAGERADIO SHOP EXPANSIONEVIDENCE STORAGE W/HSEEVIDENCE STORAGE W.HSERADIO SHOP EXPANSIONPROS ATTY 2ND FLR RENOVPROS ATTY PARKING ANNEXHILO PROSECUTORS OFFICEWAIAKEA MAINT SHOP EXTHEADQRT & COMM BLDGPAHOA SUBSTATION IMPRPUB SAFETY BLDG LAND ACQFIRE MAINT SHOP EXTALENAIO STR FLOOD CNTRLALENAIO STRM FLOOD CNTRLFIRE MTN SHOP EXTFIRE HDQTRS & COMM BLDGPUB SAFETY BLDG PH 3ALENAIO STREAM FLD CNTRLALENAIO STREAM LAND ACQALENAIO FLOOD CONTROLPUUBO DRAINAGE IMPRCOUNTY OFFICES-ACQ/RENOVPALAI STREAM INTERCEPTORMANAOLANA PL DRAINAGEPUB SAF COMPLEX AIR CONDPOLICE DISPATCH AIR CONDKAWAlLANI FIRESTN GARAGEHOAKA RD DRAINAGE IMPRKUKUAU-KAPIOLANI DRNAGEWAIAKEA UKA FLOOD CONTRLMAUNA IHO DRAINAGE IMPRLAHI ST DRAINAGEPOLICE AIR DUCT RENOVLANI/KANOE DRAIN IMPROVLElLANI/KALANI DRAIN IMPPUB SAF COMPLX CELLBLOCK

PUB SAF CPLX AIR CON RTRPUB SAF CPLX FENCE & SECPB SF COM EVIWHSE/RDO SHWAIAKEA FIRE MNT SHP EXTWAIAKEA UKA DRAIN IMPROVTRAFFIC & DRAIN IMP-DIS2PAUKAA PUMP STN ETC -FEDALENAIO STREAM FLOOD CTLWAIAKEA MAINT SHOP EXTFIREFIGHTER TRNG CT-HILOKAWAlLANI FIRE STN APPPUB SAF COMP AIRCON RETRKAWAlLANI FIRESTN GARAGEALENAIO STREAM FLOOD CONS HILO TR SG UPGRADE-FEDWAIAKEA STR BMP PROJ-FEDPALAI STREAM FLOOD CTRLCENTRL FIRE STN HOSE TOW

HAMAKUA DRAINAGE IMPRLAUPAHOEHOE FIRE STN EXTHONOKAA FIRE STATIONKALOPA-SAND GLCH & DRAIN

WAIMEA FLOOD CONTROL

EXPEND BASE.EL TITLE REFERENCESMBA424 4/09/99 PAGE 21 EXHIBITLEVEL TYPE CODE DESCRIPTION----------------------------- -------------------------------------

4 EXPEND 529404 NO KOHALA DRAINAGE IMPR4 EXPEND 529411 SO KOHALA FIRE STATION4 EXPEND 529413 NO KOHALA FIRE STN QTRS4 EXPEND 529414 WAIMEA PROSECUTORS OFF4 EXPEND 529415 WAIMEA HOMESITE DRAINAGE4 EXPEND 529416 WAIMEA HOMESITE DRAINAGE4 EXPEND 529417 SO KOHALA HELI HANGER4 EXPEND 529418 WAIKOLOA FIRE STATION4 EXPEND 529419 S KOHALA POL STN H/C SYS4 EXPEND 529420 S KOHA POL STN PRK LT EX4 EXPEND 529421 WAIKOLOA FIRE STATION4 EXPEND 529422 HOKUULA RD DRAINAGE

4 EXPEND 529601 KEALAKEHE MUNI COMPLEX4 EXPEND 529602 KAILUA POLICE EA/CDUA4 EXPEND 529603 KAILUA POLICE STATION4 EXPEND 529604 KAILUA POLICE STN4 EXPEND 529607 KONA FLOOD CONTROL4 EXPEND 529608 KEOPU HTS SUED IMPROVE.4 EXPEND 529611 KONA FLOOD CONTROL4 EXPEND 529612 KEOPU HTS SUED. IMPROVE.4 EXPEND 529616 KAILUA POLICE STATION4 EXPEND 529621 KONA FLOOD CONTROL4 EXPEND 529626 KEALAKEHE MASTER PLAN4 EXPEND 529631 KAILUA POLICE STATION4 EXPEND 529636 KONA FLOOD CONTROL4 EXPEND 529639 KONA FLOOD CHANNEL4 EXPEND 529640 KONA POLICE STN GAS PUMP4 EXPEND 529641 KONA POLICE STATION4 EXPEND 529642 KEOPU HTS CHANNEL LINING4 EXPEND 529643 KONA POLICE AIR FILTER4 EXPEND 529644 KONA PROSECUTORS OFFICE4 EXPEND 529645 KONA EVIDENCE WAREHOUSE4 EXPEND 529646 KEALAKEHE COMPLEX AIRCON4 EXPEND 529647 KEAUHOU FIRE/EMERG STN4 EXPEND 529648 NO. KONA DRAINAGE IMPRV4 EXPEND 529649 KEALA POL ST AIR CN RETR4 EXPEND 529650 KEOPU FLD CON CHANNEL IM4 EXPEND 529651 KONA EVIDENCE WAREHOUSE4 EXPEND 529652 KAILUA FLOOD CTRL PH 1&24 EXPEND 529653 KONA POLICE ST AC RETRFT4 EXPEND 529654 KALAOA FIRE STN

4 EXPEND 529802 CONST OF KAU FIRE STN4 EXPEND 529804 WAIOHINU FLOOD CONTROL4 EXPEND 529807 PAAUAU STRM FLOOD CONTR4 EXPEND 529808 PAAUAU STR TITLE SEARCH4 EXPEND 529811 NAALEHU POLICE STATION4 EXPEND 529812 cis KAU POLICE STATION4 EXPEND 529816 KAU POLICE STATION4 EXPEND 529821 KAU POLICE STATION4 EXPEND 529823 KAU POLICE STATION4 EXPEND 529825 KAU POLICE STATION4 EXPEND 529826 KAU POLICE STATION4 EXPEND 529827 KAU POLICE STATION4 EXPEND 529828 KAU POLICE STATION4 EXPEND 529829 KA'U POLICE STATION4 EXPEND 529830 HOVE FIRE HOUSE4 EXPEND 529831 NAALEHU FIRE STATION4 EXPEND 529832 PAHALA FIRE STATION4 EXPEND 529833 NAALEHU FIRE STN4 EXPEND 529834 NAALEHU FIRE STN

4 EXPEND 529901 HAW COMMUNIC SYS NETWORK4 EXPEND 529902 MICROWAVE LINKS4 EXPEND 529906 EMERGENCY OPER. CTR. II4 EXPEND 529911 NORTHSIDE COMMUNICATIONS4 EXPEND 529913 HAWAII COMMUNIC SYSTEM4 EXPEND 529915 CIVIL DEFENSE EOC - FED4 EXPEND 529917 CIVIL DEFENSE EOC - CTY4 EXPEND 529918 E HI DRYWELL IMPR4 EXPEND 529919 W HI DRYWELL IMPR4 EXPEND 529920 WAIMEA/CENTRAL FIRE RETR



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND


529921529922529923529924529925529926529927

530101530102530103530104530106530107530108530109530110530111530112530113530114530115530116530117530118530119530121530122530126530131530132530136530141530142530143530144530145530146530151530152530156530161530162530163530164530166530171530172530173530176530177530178530179

530203530204530211530212530213530221530222530223530224530225530232530233530234530235530236530241530242530243530244530245

IS-WIDE COMM & TOWER REPE HI DRAINAGE IMPROVW HI DRAINAGE IMPROVPOLICE 800 MHZ CONVERSINW HI DRYWELL IMPR800 MHZ COMMUNICATION SYWAIMEA/CENTRAL FIRE RETR

HIGHWAY MAINT ADMIN S&WHIGHWAY MAINT ADMIN OCEPRESCRIPTION GLASSESOTHERSHIGHWAY MAINT ADMIN EQPTONE TRACTOR WITH MOWERFLAIL & EXTENSION MOWERCHEVROLET VEHICLESVARIOUS VEHICLESS HILO ROAD S&WS HILO ROAD OCEKAUMANA DR RESURF PH IILUMBER, PLYWOOD, ETCUNDERCARRIAGE PARTSS HILO ROAD EQUIPTRACTORS & BUSTERTRACTOR, TRIMMERS, ETCSTREET SWEEPERN HILO/HAMAKUA S&WN HILO/HAMAKUA OCEN HILO/HAMAKUA EQUIPN & S KOHALA RD S&WN & S KOHALA RD OCEN & S KOHALA RD EQPTN & S KONA RD S&WN & S KONA RD OCEMAMALAHOA HWY RESURFACNGBELT HWY IMPR HONALO-KAIcis KEOPU HTS SiD RDN & S KONA RD EQUIPKAU ROAD S&WKAU ROAD OCEKAU ROAD EQUIPPUNA ROAD S&WPUNA ROAD OCEKEAAU CIVIC CENTER IMPR.CHAIN LINK FENCINGPUNA ROADS -EQUIPTGUARD RAILS HERB CULVTGUARD RAILS, ETCMETAL CULVERT PIPESROADSIDE MAINTENANCE SVCTREE TRIMMINGINSTALL GUARD RAILSCLEAN DRYWELLS

PRESCRIPTION GLASSESOTHERSSAFETY PRESCRIP GLASSESFIRE EXTINGUISHER REFILSAFETY CHECKSPUC EXAMSPRESCRIPTION SFTY GLASSFIRE EXTINGUISHER REFILSHARPEN POWER SAW CHAINSAFETY CHECKSPRESCRIPTION SFTY GLASSPUC PHYSICAL EXAMSFIRE EXT REFILLSSAFETY CHECKSRUBBISH HAULINGRUBBISH HAULINGMAINT OF PARKING LOTSFIRE EXT REFILLSSAFETY CHECKSOTHER cis


EXHIBITLEVEL TYPE CODE DESCRIPTION------------------------------------------------------------------

4 EXPEND 530251 PUC PHYSICAL EXAMS4 EXPEND 530252 FIRE EXT REFILLS4 EXPEND 530253 RADIO CABLES4 EXPEND 530254 DEMURRAGE4 EXPEND 530255 SAFETY CHECKS4 EXPEND 530261 PRESCRIPTION SFTY GLASS4 EXPEND 530262 FIRE EXT REFILLS4 EXPEND 530263 RUBBISH HAULING4 EXPEND 530264 SAFETY CHECKS4 EXPEND 530265 MISC C/S4 EXPEND 530277 TREE TRIMMING4 EXPEND 530278 INSTALL GUARD RAILS4 EXPEND 530279 CLEAN DRYWELLS

4 EXPEND 530401 BRIDGE REP/MAINT4 EXPEND 530402 WAlKAUMALO BRIDGE REPAIR4 EXPEND 530403 CREOSOTED LUMBER4 EXPEND 530404 PUUOKALEPA BRIDGE DECK4 EXPEND 530405 KAUMOALI GULCH BRG REP4 EXPEND 530406 LAUHALA GULCH BRG REPAIR4 EXPEND 530407 VAR CONSTR MATERIALS4 EXPEND 530412 ROADSIDE BEAUTIF OCE4 EXPEND 530416 ROADSIDE BEAUTIF EQPT

4 EXPEND 531101 MASS TRANSIT -S&W4 EXPEND 531102 MASS TRANSIT -OCE4 EXPEND 531103 C/S-TRANSIT SYSTEM PROMO4 EXPEND 531104 BUS SERV HONOKAA-SO KOH4 EXPEND 531105 BUS SERV KOHALA-SO KOH4 EXPEND 531106 MV LIAB INS FOR BUSES4 EXPEND 531107 GRAPHIC ARTS SVCS4 EXPEND 531108 JANITORIAL SVC FOR BUSES4 EXPEND 531109 BUS SHELTER COORDINATOR4 EXPEND 531110 GRAPHIC ARTS SERVICES4 EXPEND 531111 HELE-ON BUS SERVICES4 EXPEND 531112 M.V. LIABILITY INSURANCE4 EXPEND 531113 GRAPHIC ARTS SERVICES4 EXPEND 531114 HELE-ON GRAPHICS4 EXPEND 531121 BUS DRIVERS4 EXPEND 531122 S KOHALA SYSTEM4 EXPEND 531123 GRAPHIC ART SERVICES4 EXPEND 531124 EQPT MAINT/SERV-COMP4 EXPEND 531125 EQPT MAINT/SER COPY MCH4 EXPEND 531126 EQPT MAINT/SER-TYPEWRTR4 EXPEND 531127 EQPT MAINT/SERV-MISC4 EXPEND 531135 RIDESHARING PROMOTION4 EXPEND 531140 MASS TRANSIT - EQUIPT4 EXPEND 531145 TAXICAB INVESTIGATION4 EXPEND 531150 MASS TRANSIT PRIOR YRS4 EXPEND 531151 CAPITAL PROJECT-UMTA4 EXPEND 531152 RADIO EQPT4 EXPEND 531153 ONE REMOTE CONTROL CONS4 EXPEND 531155 PROJECT ADMINISTRATION4 EXPEND 531157 PARATRANSIT SYST FOR HDC4 EXPEND 531161 UMTA TRANSIT UPDATE STDY4 EXPEND 531162 C/S-TRANSIT DEV PLAN UPD4 EXPEND 531165 UMTA SEC 18 GRANT4 EXPEND 531166 TWO WAY RADIOS4 EXPEND 531167 MECHANIC TOOLS & EQUPT.4 EXPEND 531170 FED TRANSIT ADMIN4 EXPEND 531171 HELE-ON BUS PAINTING4 EXPEND 531172 C/S TRANSIT OFF. EXPANS.4 EXPEND 531173 C/S YANO HALL SHELTER4 EXPEND 531174 TRANSIT OFFICE EXPANSION4 EXPEND 531175 FED AUDIT4 EXPEND 531185 UMTA SEC 3 GRANT

4 EXPEND 532101 BIKEWAY CONSTRUCTION4 EXPEND 532102 BICYCLE EDUCATION PGM4 EXPEND 532103 BIKE EDUCATION PGM-FED

4 EXPEND 535101 ABANDONED VEHICLES S&W



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EXPENDEXPEND


EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

535102535106

538101538102538111538121

539001539002539003539004539005539006539007539008539009539010539011539012539013539014539015539017539021539026539031539032539036539039539041539043539045539046539047539048539049539050539051539052539053539054539055539056539057539058539059539060539061539062539063539064539065539066539067539068539069539070539071539072539073539074539075539076539077539078539079539080539081539082539083539084539085539086

ABANDONED VEHICLES OCEABANDONED VEHICLES EQPT

IMPROVEMENTS - ID 16I.D. 16 CONSTRUCTIONID 17--KALOKO CONSTID 17--KALOKO AGENCY

SOUTH KOPUA RD 88-92PUNA HIWAY/TRAFFIC PROJSOUTH KOPUA RD 96-98KAHAKAI BLVD 96-98NANAWALE ESTATES RD IMPRPUNA HIWAY/TRAF PROJPUNA HWY INFRASTRUCT-FEDPUNA EMERG ACCESS RDPUNA HWY/TRAF PROJ 92-94PUNA HWY INFRASTRUCT-FEDPAHOA-KAPOHO PH II-FEDPAHOA-KAPOHO PH II - FEDPAHOA-KAP TEL RELOC -FEDSO. KOPUA BRIDGE - FEDS KOPUA BRDGE WIDEN. - FPAHOA-KAP ELEC RELOC-FEDPUNA ROAD IMPROVEMENTSPUNA ROADS & DRAINAGEPAHOA-KAPOHO RD. IMPR.PAHOA-KAPOHO PH II - CTYPUNA ROAD IMPROVEMENTMT VIEW DRAINAGE/ROADSPAHOA RD RESURF & DRAINPAHOA SCHOOL TRAF LITESPAHOA SCH FLASHING LITESPUNA CONT ST LITESKAIMU BEACH RDHWY 137/KAPOHO-POHOIKIMILO ST/KEAAU VILLAGEOPIHIKAO RD/TRUCK RAMPPOHOIKI ROADPAHOA RD RESURF/PED WKWYKAPOHO-KALAPANA ROADKAMAILI BEACH RDHWY 137/KALAPANA-POHOIKINO KULANI RDHUINA ROADAUINA ST LIGHTSHIPMAN GYM ROADWAY IMPRHUINA RD IMPRSHIPMAN GYM ROADWAYAUINA ST LIGHTSNO. KULANI ROADKAHAKAI BLVDHIWAY 137/KALA-POHOOLD VOLCANO RD/VILLAGESO. GLENWOOD ROADPOHOIKI/KAPOHO BEACH RDKEHENA ROAD IMPRAUINA ST LIGHTSKAHAKAI BLVDNORTH KULANI ROADHIWAY 137/KALA-POHOIKIOLD VOLCANO RD/VILLAGESO GLENWOOD ROADNO GLENWOOD ROADSO KOPUA ROADKEHENA BEACH RD SHOULDERPUNA RD IMPR - FEDHUINA RD IMPRUPPER PUNA BUS SHELTERSFASC 132/LAVATREE-KAPOHOFASC 137/POHO-KAPOHOPUNA BRIDGE INSP/REPPUNA HIGHWAY SAFETY IMPRNANAWALE HOMESTEAD ROAD



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

539087539088539089539090539091539092539093539094539095539096539097539098539099

539101539102539103539104539105539106539107539108539109539110539111539112539113539114539115539116539117539118539119539120539121539122539123539124539125539126539127539128539129539130539131539132539133539134539135539136539137539138539139539140539141539142539143539144539145539146539147539148539149539150539151539152539153539154539155539156539157539158539159539160539161

PUNA EMERGENCY RD ACCESSPUNA HIWAY/TRAF DIV PROJHIWAY 137 (K-P) PH IOLD VOLCANO ROADSOUTH KOPUA ROADPUNA HIWAY/TRAF DIV PROJOLD VOLCANO ROADSOUTH KOPUA ROADOLD VOLCANO ROAD - PRIVPUNA EMERGENCY ACCESS RDCOOPER CTR COVERED COURTRTE 132 (KEAAU-PAHOA) WALKPECK ROAD IMPR

KAWAILANI BRIDGE REPLHOAKA BRIDGE REPLHOOMANA/MALANAI/SPRG IMPSADDLE/KAUMANA CURVE IMPULULANI STREETULULANI STREETHAAHEO SCH S-WALK PH 2S.HILO TR SIG UPGRAD-FEDMALAAI/AINAOLA-HOAKAKULAIMANO/HBR-SCENICCHIN CHUCK/END-OZAKICHIN CHUCK/KAIWIKI-KANNAWAILUKU DRIVEMAMALAHOA/KOLE-CHCH-HONOKOLEKOLE PK ACCESS RDKAUMANA #579-585 GDRAILSLANIKAULA/KANOE-KINOOLEKAUMANA DR/AINAKO-MALAMAKAWILI STREET BIKEWAYHOAKA ROAD/AINAOLAKAWAILANI-KILAUEA TR SIGWAIANUENUE/LELE-WAIAUKAUMANA DR SIDEWALK IMPRLANIKAULA/KANOE-KINOOLEKAUMANA DR/200 BLOCKKEKUANAOA DRYWELL REHABDESHA/BAKER-MALIAPAUAHI/AUPUNI SIGNALSMOHOULI/KOMOHANA SIGNALSKAUMANA/AINAKO SIGNALSWAINAKU/KAIWIKI - ALAEULULANI ST IMPKAWAILANI ST IMPR - FEDWAILOA/KAPIOLANI LIGHTKEKUANAOA/MANONO SIGNALSKAUMANA DR SAFETY IMPRPONAHAWAI/KIL-ULU WIDENKAWAI LANI -KILAUEA SIGNALMANONO-KEKUANAOA SIGNALSIWALANI/PUAINAKO-WEST KAKOLEA ROADMAMO, WAI, HUA STSWAINAKU/KAIWIKI-ALAEMAMALAHOA/HONOMU-KOLEKAIEIE ROADONOMEA SCENIC ROUTEULULANI/WAILOA-HAILIHINANO/KAWILI-KEKUANAOASTAINBACK HIWAY TO ZOOANELA/PUAINAKO-WEST KKANOELANI/PUAINAKO-W. KAPAPAIKOU ROADEAST KAWAILANIHUALANI/MILI-KANOMILILANI/KAWILI-PIILANIKUPULAU ROADIWALANI ST RESURF - FEDKIL-KAWAI TRAF SIG-FEDMAMO ST PKG LOTMANONO/KEKUANAOA SIGNALSAKOLEA ROAD


EXHIBITLEVEL TYPE CODE DESCRIPTION--------------------------- ---------------------------------------

4 EXPEND 539162 HINANO/KAWILI-KEKUANAOA4 EXPEND 539163 WAIANUENUE AVE4 EXPEND 539164 ANELA/PUAINAKO-W KAWAI4 EXPEND 539165 KANOELANI/PUAINAKO-W K4 EXPEND 539166 PAPAIKOU ROAD4 EXPEND 539167 EAST KAWAlLANI4 EXPEND 539168 HUALANI/MILlLANI-KANOE4 EXPEND 539169 MILlLANI/KAWILI-PllLANI4 EXPEND 539170 KUPULAU ROAD4 EXPEND 539171 ALAHELENUI ROAD4 EXPEND 539172 KAIEIE ROAD4 EXPEND 539173 ALALOA ROAD4 EXPEND 539174 KALANIANAOLE/ICE POND4 EXPEND 539175 MAUNA IHO PLACE CORNER4 EXPEND 539176 SCENIC ROUTE4 EXPEND 539177 KOMOHANA ST RETAINING4 EXPEND 539178 KAWAlLANI ST CULVERT4 EXPEND 539179 AIPUNI ST4 EXPEND 539180 PIILANI ST4 EXPEND 539181 KAUMANA/AINAKO INTERSECT4 EXPEND 539182 KEKUANAOA-MANONO TRAF-F4 EXPEND 539183 AKOLEA RD IMPR-FED4 EXPEND 539184 HILO RD IMPR-FED4 EXPEND 539185 PUUEO DRAINAGE4 EXPEND 539186 HAlHAI/AINAOLA TRAF SIG4 EXPEND 539187 AINAKO AVENUE4 EXPEND 539188 HAlHAI/KlLAUEA-AINAOLA4 EXPEND 539189 HAILI & HALAI STS4 EXPEND 539190 KAHOA RD/HONOLII4 EXPEND 539191 KAMANA,LEI,LANlHULI STS4 EXPEND 539192 KAUMANA/PUNAHELE-AINAKO4 EXPEND 539193 KlLAUEA/WAIAKEA STR-4 MI4 EXPEND 539194 KINOOLE/O-K & P-M4 EXPEND 539195 KOMOHANA/AINAOLA-KAWAI4 EXPEND 539196 KOMOHANA CULVERT REPLACE4 EXPEND 539197 KOMOHANA RET WALLS&GDRL4 EXPEND 539198 KULANA RD/PAUKAA4 EXPEND 539199 MOHOULI ST

4 EXPEND 539201 PILIALOHA ST4 EXPEND 539202 PUNAHELE/HALAI-KAUMANA4 EXPEND 539203 PUUKO ST4 EXPEND 539204 UALEHUA ST4 EXPEND 539205 W.LANlKAULA-KUMUKOA/K-M4 EXPEND 539206 W.KAWILI/KIL-PUAINAKO4 EXPEND 539207 WAIANUENUE/LAHI-IST BRDG4 EXPEND 539208 SO.HILO BRDG INSP/REPL4 EXPEND 539209 SO.HILO HIGHWAY SAFETY4 EXPEND 539210 HAlHAI-AINAOLA TRAF SIG4 EXPEND 539211 KAUMANA-WAIANUENUE IMPR4 EXPEND 539212 MOHOULI EXTENSION - FED4 EXPEND 539213 MOHOULI EXTENSION - CTY4 EXPEND 539214 KAUMANA/SADDLE RD4 EXPEND 539215 ALAWAENA ST IMPR4 EXPEND 539216 KAIEIE HOMESTEAD ROAD4 EXPEND 539217 DIST 2 TRAFFIC SIGNAL4 EXPEND 539218 HILO RD IMPR PH 2-FED4 EXPEND 539219 HILO RD IMPR PH 2-CTY4 EXPEND 539220 S. HILO HIWAY/TRAF PROJ4 EXPEND 539221 HILO ROADS PHASE 24 EXPEND 539222 AKOLEA RD IMPR PHASE 24 EXPEND 539223 KAPIOLANI/PONA TO WAI4 EXPEND 539224 KAWAlLANI STREET CULVERT4 EXPEND 539225 KOMOHANA ST WALL&G-RAIL4 EXPEND 539226 MAUNA IHO CORNER IMPR4 EXPEND 539227 KINNEY HEIGHTS SUBDIV4 EXPEND 539228 ULmANI STREET4 EXPEND 539229 WAIANUENUE/LAHI-1ST BRDG4 EXPEND 539230 KAUMANA DR WALL & G-RAIL4 EXPEND 539231 HAAHEO SCHOOL SIDEWALKS4 EXPEND 539232 KOMOHANA BRIDGE REPAIR4 EXPEND 539233 MOHOULI SHOULDER REPAIR4 EXPEND 539234 KOMO-MOHOULI TRAFSIG-FED4 EXPEND 539235 AINAOLA-HAlHAI TRAFS-FED4 EXPEND 539236 SO HILO HIWAY/TRAF PROJ



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44444444444

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND


539237539238539239539240539241539242539243539244539245539246539247539248539249539250539251539252539253539254539255539256539257539258539259539260539261539262539263539264539265539266539267539268539269539270539271539272539273539274539275539276539277539278539279539280539281539282539283539284539285539286539287539288539289539290539291539292539293539294539295539296539297539298539299

539301539302539303539304539305539306539307539308539309539310539311

KAWAILANI ST CULVERTULULANI ST PH 2KUKUAU RD ACQUISITIONLANI/MANONO TRAF SIG-CTYLANI/MANONO TRAF SIG-FEDKOMOHANA BRIDGE-FEDKOMOHANA BRIDGE-CTYKAAHAKINI BRIDGE-FEDKAAHAKINI BRIDGE-CTYREEDS ISLE BRIDGE-FEDREEDS ISLE BRIDGE-CTYWAIANUENUE WALKWAYMOHOULI ST IMPROVKAWAILANI ST CULV/REPLKAM AVENUE CROSSWALKSKAWAI/POHA/AINA & IWAINTHAAHEO SCH SIDEWALK IMPRKAU/AINAKO TRAF SIG-FEDALAWAENA ST IMPRHONOMU/MAMALA BRIDGE-CTYHONOMU/MAMALA BRIDGE-FEDKALAOA/MAMALA BRIDGE-CTYKALAOA/MAMALA BRIDGE-FEDONOMEA CMP RD BRIDGE-CTYONOMEA CMP RD BRIDGE-FEDHILO RD IMPR PH 3 - FEDWAIANUENUE/WAIAU-LAHIKOMO/PONA TRAF SIG - FEDDESHA AVE WIDEN/RESURFKAIWIKI ROAD REPAIRKAUMANA DRIVE SIDEWALKALALOA RD IMPRLAULA ROAD EXTSADDLE RD RESURFACINGKAUMANA DR IMPRWAIANUENDE RD&BIKEWY IMPKOMOHANA ST EXTMOHOULI ST EXTHILO ROAD IMPRS HILO HWY/TRAF 88-92HILO RD PH III 96-98MOHOULI ST IMPR 96-98HILO GUARDRAIL IMP 96-98KAPIOLANI ST 96-98ULULANI ST 96-98MANONO ST 96-98PAUAHI ST 96-98ALAWAENA ST IMPRS HILO HWY/TRAF 94-96HUALILI/MAL/SPRING 94-96KAUMANA DRAIN IMPR 94-96HAAHEO SCH SIDEWLK 94-96WAIANUENUE REALIGN 94-96WAIANUENUE WALKWAY 94-96HILO RD IMPR PH 3-FEDWAIAKEA HOUSELOTS RESURFKAAHAKINI BRIDGE REHABMOHOULI/KOMOHANA KILAFEDMOHOULI/KOMOHANA KILACTYKAWAIL/POHAKU/AINAIWAFEDKAWAIL/POHAKU/AINAIWACTYKOMOHANA WIDEN & EXTLANIKAULA/KILAUEA INT RE

HAMAKUA BRIDGE INSP/REPLHAMAKUA HIGHWAY SAFETYHAMAKUA ROAD UPGRADEKALOPA BYPASS ROADN. HILO HIWAY/TRAF PROJHAMAKUA HIWAY/TRAF PROJNO HILO HIWAY/TRAF PROJHAMAKUA HIWAY/TRAF PROJKALOPA/MAMALAHOA BRG-FEDKALOPA/MAMALAHOA BRG-CTYOPEA/MAMALAHOA BRDG-FED


EXHIBITLEVEL TYPE CODE DESCRIPTION---------------------------- ----------------------- ---------------

4 EXPEND 539312 OPEA/MAMALAHOA BRDG-CTY4 EXPEND 539313 WAIKAALULU/MAMA BRDG-FED4 EXPEND 539314 WAIKAALULU/MAMA BRDG-CTY4 EXPEND 539315 KUWAIKAHI CULVERT/REPL4 EXPEND 539316 BIG HILL CULVERT/REPL4 EXPEND 539317 MAMA/KAPUNA HMSTD IMPROV4 EXPEND 539318 HAMA DIS RD & DRAIN IMP4 EXPEND 539319 KEAHUA GULCH SAFETY IMPR4 EXPEND 539320 INOINO BRIDGE REPL - FED4 EXPEND 539321 INOINO BRIDGE REPL-CTY4 EXPEND 539322 POHAKEA ROAD CULVERT4 EXPEND 539323 N HILO HWY/TRAF 88-924 EXPEND 539324 N HILO HWY/TRAF 96-984 EXPEND 539325 HAMAKUA HWY/TRAF 88-924 EXPEND 539326 HAMAKUA HWY/TRAF 96-984 EXPEND 539327 AHUALOA HMSTD RD 96-984 EXPEND 539328 N HILO HWY/TRAF 94-964 EXPEND 539329 HAMAKUA HWY/TRAF 94-964 EXPEND 539330 KALOPA/MAMALAHOA BRG RPL4 EXPEND 539331 OPEA/MAMALAHOA BRDG REPL4 EXPEND 539332 KAMANI (LEHUA) ST EXT4 EXPEND 539336 HAMAKUA DIST HMSTDS RDS4 EXPEND 539341 HAINA RD RESURFACING4 EXPEND 539346 KALANIAI RD CHANNEL -FED4 EXPEND 539347 KALANIAI RD CHANNEL -FED4 EXPEND 539351 HAMAKUA BRIDGE & RD REPR4 EXPEND 539352 PIKAKE ST DRAINAGE IMPR.4 EXPEND 539356 N HILO RD IMPROVE.4 EXPEND 539359 POHAKEA CULVERTS4 EXPEND 539361 PAAUILO HOMESTEAD RD IMP4 EXPEND 539363 POHAKEA & KAAPAHU HST RD4 EXPEND 539364 KAPEHU ROAD4 EXPEND 539365 LEOPOLDINO RD/HAKALAU4 EXPEND 539366 KALOPA HS RD/LORCHES4 EXPEND 539367 KALOPA ST PK RD/DITCH4 EXPEND 539368 WAIPIO VALLEY RD REPAIR4 EXPEND 539369 MAMALAHOA/KAUNIHO- UMAUMA4 EXPEND 539370 WAIPIO VALLEY RD RESTOR4 EXPEND 539371 OOKALA HOMESTEAD RD4 EXPEND 539372 MAMALAHOA/UMAUMA- GULCH4 EXPEND 539373 POHAKEA/YUKI-CHILDS4 EXPEND 539374 PAKALANA/MAMANE-KUKUI4 EXPEND 539375 KALANIAI RD/KALOPA4 EXPEND 539376 INOINO BRIDGE REPLACEMT4 EXPEND 539377 KAHANA DR CULVERT4 EXPEND 539378 POHAKEA H/S RD CULVERT4 EXPEND 539379 WAIPIO VALLEY RD4 EXPEND 539380 KIHALANI HOMESTEAD RD4 EXPEND 539381 STEVENS RD4 EXPEND 539382 LAUPAHOEHOE SCHOOL RD4 EXPEND 539383 PAPAALOA TOWN4 EXPEND 539384 POHAKEA HOMESTEAD RD4 EXPEND 539385 SAND GULCH RD4 EXPEND 539386 KAHANA RD IMPR4 EXPEND 539387 STEVENS ROAD4 EXPEND 539388 LAUPAHOEHOE SCHOOL ROAD4 EXPEND 539389 PAPAALOA TOWN4 EXPEND 539390 SAND GULCH ROAD4 EXPEND 539391 KAHANA RD IMPR4 EXPEND 539392 INOINO GULCH BRIDGE4 EXPEND 539393 MAMALAHOA HIWAY (AHUALOA)4 EXPEND 539394 KALOPA BYPASS/SAND GULCH4 EXPEND 539395 DIST 1 RD REP & IMPR4 EXPEND 539396 MAMALAHOA/LAUP POL-TRANS4 EXPEND 539397 NO HILO BRIDGE INSP/REPL4 EXPEND 539398 NO HILO HIGHWAY SAFETY4 EXPEND 539399 KUKUIHAELE BRIDGE REPAIR

4 EXPEND 539401 MAMALAHOA/LINDSEY-KAMA4 EXPEND 539402 MAMALAHOA/WAIMEA TOWN4 EXPEND 539403 N KOHALA HIWAY/TRAF PROJ4 EXPEND 539404 MAMALAHOA/LINDSEY-K-MALU4 EXPEND 539405 MAMALAHOA/WAIMEA TOWN4 EXPEND 539406 LINDSEY RD IMPR-FED4 EXPEND 539407 LINDSEY RD IMPR-CTY

EXPEND BASE.EL TITLE REFE~ENCES4/09/99MBA424


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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPEND

539408539409539410539411539412539413539414539415539416539417539418539419539420539421539422539423539424539425539426539427539431539432539433539434539436539437539441539442539446539451539456539457539459539460539461539462539463539464539465539466539467539468539469539470539471539472539473539474539475539476539477539478539479539480539481539482539483539484539485539486539487539488539489539490539491539492539493539494539495539496539497539498539499

539601

WAIMEA TRAFFIC IMPRN KOHALA HWY/TRAF 88-92S KOHALA HWY/TRAF 88-92MAMA/LINDSEY-KAMA 88-92LINDSEY RD IMPR 88-92N KOHALA HWY/TRAF 96-98S KOHALA HWY/TRAF 96-98KAMAMALU STREETMAMAlAHOA (K-L) IMPR-FEDN KOHALA HWY/TRAF 94-96S KOHALA HWY/TRAF 94-96WAIKOLOA RD SHOULDER-FEDWAIKOLOA RD SHOULDER-CTYMAMALAHOA(K-L) IMP-PARKERMAMALAHOA(K-L) IMP-CARAWAIKOLOA RD IMP - FEDWAIKOLOA RD IMP - CTYMAMALAHOA IMPR (K-L)-FEDWAIMEA TRAFFIC SIGNALSLINDSEY RD. TRAF. SIGNALMAMAlAHOA CURVE IMPR-FEDMAMALAHOA CURVE IMPR.FEDMAMALAHOA ELEC RELOC-FEDMAMALAHOA WTR RELOC -FEDKAWAIHAE RD RESURF - CTYKAWAIHAE RD. RESURF, CTYKAWAIHAE RD RESURF -FEDKAWAIHAE RD RESURF - FEDWAIMEA RD IMPROVEMENTMAMALAHOA WTR RELOC -CTYLINDSEY ROAD SIGNALSLINDSEY RD TRAF SIGNALBELT RD-KAMUELA SECTIONKYNNERSLY RDHBR/LAKELAND-PUUKAPU IHBR/LAKELAND-PUUKAPU IIHBR/LAKELAND-PUUKAPU IIIKYNNERSLY RDPUUHUE RANCH RD/UPOLUHBR/LAKELAND-PUUKAPU IIIHBR/AHULI-LALAMILOHBR/KANESHIRO-LINDSEYWAIMEA ROAD IMPROVEMENTSNO. KOHALA DUMP ROADHONOMAKAU ROADKEOKEA PARK RDWAIKOLOA RDOPELO RD DRAINAGELINDSEY ROADMAMALAHOA/MUD LANE-LALAKAWAlHAE/MAMALAHOA-LAENO KOHALA DUMP ROADHONOMAKAU ROADKEOKEA PARK RDWAIKOLOA ROADOPELO RD DRAINAGELINDSEY ROADPUAKO BEACH ROADWAIKOLOA RD SAFETY IMPRWAIKOLOA RD SFTY IMP-FEDBOND ROADKYNNERSLEY RD PHASE 3UPOLU ROADN.KOHALA BRIDGE INSP/REPN.KOHALA HIGHWAY SAFETYHOKUULA ROADKALAKE STS.KOHALA BRIDGE INSP/REPS.KOHALA HIGHWAY SAFETYWAIKOLOA SCH SIDEWALKSN. KOHALA HIWAY/TRAF PRJS. KOHALA HIWAY/TRAF PRJLINDSEY ROAD/PK-TENNISCT

ALII DR REALIGNMENT-C

MBA424EXPEND BASE.EL TITLE REFERENCES

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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

539602539604539605539608539611539612539614539617539619539622539623539624539625539627539632539634539635539636539637539641539644539647539651539652539654539655539661539666539671539676539679539681539683539685539687539689539691539693539695539697539698539699

539701539702539703539704539705539706539707539708539709539710539711539712539713539714539715539716539717539718539719539720539721539722539723539724539725539726539727539728539729539730539731539732

C/S-ALII DR REALIGNMT-CNAPOOPOO-HONAUNAU RDC/S-NAPOOPOO-HONAUNAUSIGNAL/WIDEN KUAKINI HWYHUALALAI RDHUALALAI RD PH II IMPRKEEl MIDDLE ROADMAMALAHOA HWY/HONO-HONAALII DR REALIGNMENTBELT HIGHWAY IMPRMAMALAHOA HWY RESURFACNGALII DR REALIGNMENT-FEDC/S-ALII DR REALIGNMT-FHUALALAI ROAD PH IIIBELT HIWAY IMPR (HONALO)KEOPU HGTS RD RECONSTcis KEOPU HTS S/DIV. RDcis KEOPU HTS S/DIV RDKEOPU HTS SUBD. IMPROVE.NAPOOPOO-HONAUNAU HGWYKUAKINI HWY SIDEWALKSALII DR REALIGNMENTKONA BELT HWY RESURF(KE)MAMALAHOA HWY RESURFHUALALAI RDIMPR TO HUALALAI RD PIlIALII DR DESIGN/ARCH. CTYALII DR DESIGN/ARCH. FEDALII DR REALIGNMENTKUAKINI SIDEWALKSALII DR REALIGNMENTKONA HANDICAP SIDEWALKKAILUA PKG/PED WALKWAYPALANI/P.O. SIGNALSALII DR. STREET LIGHTSKUAKINI SIDEWALK CONSTRALII DR SHOULDER IMPROVOLOLI ROADALII DR REALIGNMENTKAILUA VILLAGE PKG/PEDKAILUA POL STN/QUEEN KKUAKINI /HUALALAI - WALUA

PALANI/HOLUALOA-QUEEN KHBR RT 11/110 MI. POSTMAMALAHOA/KEALAKEKUAKAILUA PKG & PEDESTRIANKAILUA ST LITES & POWERPALANI RD TRK CLIMB LANEALII HIGHWAY REALIGNMTHULIHEE PALACE STONEWALLPALANI/HOLUALOA-QUEEN KMAMALAHOA/KEALAKEKUANAPOOPOO-HONAUNAUALII HIGHWAY - PRIVATEALII HIGHWAYALII DRIVE BIKEWAY EXTMAMALAHOA/HUALALAI-PALONO KONA SUBDIV RDKALEIOPAPA RDKOHANAIKI RDMAMALAHOA/KEOPUKA D-WELLNAPOOPOO RD CULVERTPUUHONUA ROADMAMALAHOA/C.CK-D. BOUNDMAMALAHOA/HONALO-D.BOUNDPALANI/HONOKO-KUAKINIKUAKINI/PALANI-QUEEN KMAMALAHOA/PALANI - HUALALALONO KONA SUBDIV RDALII DR/KEAUHOUKUAKINI/NO OF PALANIKOHANAIKI RDMAMALAHOA/KEOPUKAPUUHONUA RD

EXPEND BASE.E~ TITLE REFERENCESMBA424 4/09/99 PAGE 31 EXHIBITLEVEL TYPE CODE DESCRIPTION---------------------- ------------------------- -------------------

4 EXPEND 539733 MILOLII RD4 EXPEND 539734 HOOKENA BEACH RD4 EXPEND 539735 KONA RD IMPR-FED4 EXPEND 539736 LAKO/SEAVIEW ST EXT4 EXPEND 539737 DIST 7 ROAD/FIRE SAF IMP4 EXPEND 539738 ALII DRIVE4 EXPEND 539739 ALII HIGHWAY4 EXPEND 539740 KONA COAST VIEW SUBDIV4 EXPEND 539741 KUAKINI/PALANI-HUALALAI4 EXPEND 539742 SUNSET VIEW SUBDIV RDS4 EXPEND 539743 N.KONA BRIDGE INSP/REPL4 EXPEND 539744 MAMALAHOA/PALANI-HONALO4 EXPEND 539745 HONAUNAU SCHOOL RD4 EXPEND 539746 PAPA HOMESTEAD ROAD4 EXPEND 539747 S.KONA BRIDGE INSP/REPL4 EXPEND 539748 S. KONA HIGHWAY SAFETY4 EXPEND 539749 ALII DR BIKEWAY EXT4 EXPEND 539750 KALOKO/MAMALAHOA-PRIVATE4 EXPEND 539751 NAPOOPOO/MAMALAHOA-PRIV4 EXPEND 539752 KUAKINI/PALANI-HUALALAI4 EXPEND 539753 MAMALAHOA/HOLU-KEAUHOU4 EXPEND 539754 ALII DR SHORELINE PROT4 EXPEND 539755 KONA RD IMPR - CTY4 EXPEND 539756 KONA RD IMPR - FED4 EXPEND 539757 N. KONA HIWAY/TRAF PROJ4 EXPEND 539758 ALII DRIVE4 EXPEND 539759 KUAKINI HWY/PALANI-HUALA4 EXPEND 539760 MAMALAHOA/HOLUA-KEAUHOU4 EXPEND 539761 MAMALAHOA/PALANI-HONALO4 EXPEND 539762 S. KONA HIWAY/TRAF PROJ4 EXPEND 539763 KUAKINI HIWAY IMPR4 EXPEND 539764 PALANI RD SIDEWALKS4 EXPEND 539765 ALII HIGHWAY4 EXPEND 539766 KONA RDS PHASE 24 EXPEND 539767 MAMALAHOA/HOLU-KEAU4 EXPEND 539768 KUAKINI/PALANI-HUALALAI4 EXPEND 539769 SO KONA HIWAY/TRAF PROJ4 EXPEND 539770 PALANI RD/TRUCK RAMP4 EXPEND 539771 ALII DR BRIDGE-RPL4 EXPEND 539772 ALII DR BIKEWAY EXT4 EXPEND 539773 ALII DR BRIDGE REPL-CTY4 EXPEND 539774 ALII DR BRIDGE REPL-FED4 EXPEND 539775 ALII DR SHORELINE PROTEC4 EXPEND 539776 KONA RD IMPR PH 2 - FED4 EXPEND 539777 KONA RD IMPR PH 2 - CTY4 EXPEND 539778 ALII DR SHORELINE PROJ4 EXPEND 539779 PALANI RD SAFETY IMPR4 EXPEND 539780 MAMALAHOA HWY IMPR4 EXPEND 539781 KONA RD IMPR4 EXPEND 539782 KONA RD PH II 88-924 EXPEND 539783 KONA RD PH II I 88-924 EXPEND 539784 S KONA HWY/TRAF 88 -92

4 EXPEND 539785 KONA RD PH II 96-984 EXPEND 539786 KONA RD PH III 96-984 EXPEND 539787 KUAKINI/PALANI-HUA 96-984 EXPEND 539788 S KONA HWY/TRAF 96-984 EXPEND 539789 KONA RD PH II 94-964 EXPEND 539790 KONA RD PH II I 94-964 EXPEND 539791 S KONA HWY/TRAF 94-964 EXPEND 539792 MAMALAHOA/HOLU-KEAU4 EXPEND 539793 KUAKINI HWY/PALANI-HUALA4 EXPEND 539794 KONA RD PH 34 EXPEND 539795 PALANI RD SAFETY IMPR4 EXPEND 539796 KUAKINI HIGHWAY4 EXPEND 539797 LAKO ST EXTENSION4 EXPEND 539798 PALANI RD SAFETY IMPR4 EXPEND 539799 MAMALAHOA RESURF (KAI-KE)

4 EXPEND 539801 KAU ROAD/DRAINAGE4 EXPEND 539802 MAMALAHOA/NAALEHU- WAIO4 EXPEND 539803 ROUTE 19/POLE 109-1114 EXPEND 539804 HBR/NAALEHU-WAIOHlNU4 EXPEND 539805 SOUTH POINT RD4 EXPEND 539806 KAMAOA RD SAFETY IMPR4 EXPEND 539807 HI BELT RD/LORENZO IMPV



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4


EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

EXPENDEXPEND

EXPEND

539808539809539810539811539812539813539814539815539816539817539818539819539820539821539822539823539824539847

539901539904539905539906539907539908539911539912539913539916539917539921539926539927539931539933539935539937539939539941539943539945539946539947539948539949539950539951539952539953539954539955539956539957539958539959539960539961539962539963539964539965539966539967539968539969539970539971539972539973539974

540101540102

541101

KAMAOA RD SAFETY IMPRKAMAOA RD PH. ISOUTH POINT ROADPAHALA VILLAGEMAMALAHOA/HONUAPO-KAHUKUKAMAOA RD PHASE 1SOUTH POINT ROADPAHALA VILLAGEKAULIA ROADKONOHIKI ROADKA'U BRIDGE INSP/REPLKA'U HIGHWAY SAFETY IMPRKA'U HIWAY/TRAF PROJKA'U HIWAY/TRAF PROJKAU HWY/TRAF PROJ 88-92KAU HWY/TRAF PROJ 96-98KAU HWY/TRAF PROJ 94-96KONOHIKI ROAD

ACQ R-O-W GEN PLANROAD/BRIDGE CONST IMPRAHUALOA BRIDGE NO.1-CTYPAHOA-KAPOHO PH II - CTYAHUALOA BRIDGE NO.1-FEDAHUALOA BRIDGE NO.1-FEDHANDICAPPED SIDEWLK RAMPHILO WHEELCHAIR RAMPSKAILUA WHEELCHAIR RAMPSBIKEWAY CONSTRUCTIONKAWILI KAPIOLANI BIKEWYSIS-WIDE ST. LIGHT CONV.CONTINGENCY - COUNTYDOWNTOWN HILO RESURF,CTYSADDLE RD REALIGN STUDYCTY SHARE - FED PROJECTSSADDLE ROAD SAFETY IMPR.SADDLE RESURF #9-11(FED)SADDLE RESURF #11-19/FEDSADDLE RD SAFETY IMPRFED AID PROJECTS-CTY SHRBRIDGE INSP & APPR-FEDIS-WIDE DRYWELL/DRAINAGEIS-WIDE GUARDRAIL IMPVIS-WIDE DRYWELL/DRAINAGEIS-WIDE HANDICAP IMPRIS-WIDE DRYWELL DRAINAGEHANDICAP BARRIER REMOVALIS-WIDE DRYWELL/DRAINAGEHIPW URBAN INTERSECTIONBRIDGE INSP/APPRASLS-FEDCIRCLE IS HIWAY/TRAF PRJBRIDGE I,M,R,RMAMALAHOA HIWAYPROJ ADV & SURVEY P-DIEMISWIDE BRIDGE REPLSEISMIC RETRFIT BRDG-FEDSEISMIC RETRFIT BRDG-CTYISWDSTRIGHTOFWAY/LANDACQMANIENIE KAIWIKI BRD-CTYMANIENIE KAIWIKI BRD-FEDWHEELCHAIR RAMP I-WIDEOSHIRO,K/A,K BRIDGE- FEDCIRCLE IS HWY/TRAF 96-98BRIDGE I,M,R,R 96-98MAMALAHOA HWY 96-98PROJ ADV&SURV PDIEM96-98BRIDGE REPL PROG 94-96BRIDGE MAINT&REPR 94-96SEISMIC RETROFIT OF BRDGISWIDE WHEELCHR RAMP IMP

COUNTY PHYSICIANS S&WCOUNTY PHYSICIANS OCE

OFFICE OF AGING S&W



PAGE 33

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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

541.1.02541.1.03541.1.04541.1.05541.1.06541.1.08541.1.09541.1.1.0541.1.1.1.541.1.1.2541.1.1.3541.1.1.4541.1.1.5541.1.1.6541.1.1.7541.1.1.8541.1.1.9541.1.20541.1.21.541.1.22541.1.23541.1.24541.1.25541.1.26541.1.27541.1.28541.1.29541.1.30541.1.31.541.1.32541.1.33541.1.34541.1.35541.1.36541.1.37541.1.38541.1.39541.1.40541.1.41.541.1.42541.1.43541.1.44541.1.45541.1.46541.1.47541.1.48541.1.49541.1.50541.1.51.541.1.52541.1.53541.1.54541.1.55541.1.56541.1.57541.1.58541.1.59541.1.60541.1.61.541.1.62541.1.63541.1.64541.1.65541.1.66541.1.67541.1.68541.1.69541.1. 70541.1.71.541.1.76541.1.77541.1.78541.1.79541.1.80541181541182

OFFICE OF AGING OCEAGING OFF JANITORIAL SVCHCEOC GRANT NO.1HCEOC GRANT NO. 2AREA PLAN ON AGING EQUIPOFFICE OF AGING - EQUIP.AREA PLAN ON AGING S&WAREA PLAN ON AGING OCECOMPUTER WORK STNCASE MGMT SERVTRANSP FOR NUTRITIONNUTRITION HEALTH EDUCLEGAL SERV TO ELDERLYHEALTH CARE ED PROGRAMSONE VANTRANSP FOR NUTRITIONLEGAL SERV TO ELDERLYVOLUNTEER HEALTH AIDECASE MGMT SERVCONTINUING EDUC COURSESDATA PROC CLK-OPERAUDIT OF GRANTSDATA PROCESS CLK-OPER.HOSPICE SERVICESBROCHURE DEVELOPMENTINFORMATION SPECIALISTONE PASSENGER VANCONTINUING EDUC COURSESELDERLY HOUSING STUDYTRANSP.- NUTRITION PROG.SR HEALTH VOLUNT. PROJ.SR CASE MGMT SERVICESRESIDENTIAL RENOVATIONSLEGAL SERV TO ELDERLYPERSONAL CARE SERVICESONE FORD VANOLD WAIMEA COURTHSE REP.ALZHEIMER'S SUPPORT GRPALZHEIMER'S COORDINATORTRANS FOR PAHOA NUTR PGMALZHEIMER'S SUPPORT GRPLONG TERM CARE WORKSHOPHOSPICE TRAINING PROGRAMPERSONAL CARE SERVICESCASE MANAGEMENT SERVICESRESIDENTIAL RENOVATIONSTRANS TO NUTRITION PROGTRANS TO PAHOA NUTR PROGHADCC RENOVATIONALZHEIMER'S SUPPORT GRPLEGAL SERVICES PROGRAMcis HILO SR CTR ADDITIONHADCC GRANTCONT. EDUC. COURSESSMALL GROUP HOME RENOVHILO SR. CENTER ADDITIONPEPEEKEO COMM CTR RENOVALZHEIMER'S CO-ORDINATORTRANS TO NUTRITION SITESPERSONAL CARE SERVICESCASE MANAGEMENT SERVICESLEGAL SERVICES PROGRAMLEGISLATIVE EDUCATIONHOSPICE SERVICESALZHEIMER TRAINING - LCCALZHEIMER TRNG/RENOVKOH. CIVIC CTR CMFT STN.RESPITE WORKER TRAININGPARATRANSIT SYSTEMSMALL GROUP HOMES PROGSMALL GROUP HOMES COORDSMALL GROUP HOMES COORD.ELDERLY HOUSING STUDYHADCC GRANTHADCC GRANTSM. GROUP HOMES COORD.



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4444

4444444444444444

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4

EXPENDEXPENDEXPEND



EXPEND




EXPEND

541191541192541193

541201541202541203541204541205541206541207541208541209541210541211541212541213541214541215541216541217

542101542102542106542111542112542116542121542122542123542124542131

542402

544101544102544103544105

546101546102546103546104546105546106546107546108546109546110546111546112546113546114546115546116

546201546202546203546204546205546206546207546208546209546226546231

546301

AGING OFFICE JANIT. SVC.JANI MAINT $100/MO X 12O/S OLD AMERICANS LUNCH

TRANSPORTATIONCASE MANAGEMENTLEGAL SERVICESRESIDENTIAL REPAIRALZHEIMER'S SUPPORTHOSPICE SERVICESPERSONAL CARERESPITE SERVICESSENIOR LEGISLATIVE GRPRECREATIONINFORMATION & REFERRALSENIOR CTR RENOVATIONCONT EDUCATIONCOMMITTEE ON AGINGOTHER SERVICESADMINISTRATIONCOMMUNITY LONG-TERM CARE

ALAE CEMETERY S&WALAE CEMETERY OCEALAE CEMETERY EQUIPTHILO & W.HI VETS CEM S&WHILO & W.HI VETS CEM OCEHILO & W.HI VETS CEM EQPRURAL CEMETERIES OCELABOR CHGS-BRANTLEY CNTLABOR CHGS-KOHALA ROADLABOR CHGS-KONA ROADCEMETERY

ALAE CEM IMPROVEMENT OCE

SCHOOL BUS TRANSPORTNCOOP EDUC PROG HCCCOOP EDUC PROG-HIGHWAYCOOP EDUC PROG-PKG METER

COUNTY HSG REVOLV ACCTHAILI ELDERLY HOUSINGN.HILO/HAMA.HSG SURV #1N.HILO/HAMA.HSG SURV #2LAUP/PAPAALOA BUILDINGHOUSING/ECONOMIC ANALYSTcis KAPEHU SEWER PLANS CINTER. CARE FAC. PLANCiS-PAPAALOA HSNG ADMINKEALAKEHE HSLTS HSE MOD.cis PAPAALOA ELDERLY HSGPAPAALOA HSG APPRAISALKAPEHU CAMP SEW. SYSTEMKAPEHU CAMP INSPECTORcis KAPEHU HSG IMPROVEM-KEA AFFORD HSG REV ACC

FED HSG ASSIST PAY PROGVARIOUS SEDANS & WAGONSCOMMUNIC SKILLS WORKSHOPMGMT REVIEWAUDIT-HCHAC/S-HSNG OFF RENOVATIONHOUSING OFFICE RENOV.82 - 83 AUDITKAHEI HSLTS ROOF STLMTHOUSING VOUCHER PROGRENTAL REHAB PROGRAM

KULAlMANO GENERAL ACCT



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

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KULAI~O OPER MAINTAUDIT-KEHPKULAI~O HSG. REPAINTKULAI~O DEBT SERVICEKULAI~O RESERVE ACCTKULAI~O SECURITY DEPDEPRECIATION

PAPAALOA MULTI-PURP CTR.PAPAALOA M-P CENT. CONSTAIR CARGO DISTR. CENTERcis TRANS/DISTRIB. CENT.HOUSING PRESERVATION-FEDHOUSING PRESERVATION-CTYRENTAL REHAB PROGRAMWAIKOLOA AFFORDABLE HSNGWAIKOLOA ELEC SUBSTN-CBACOLONY ASSOCIATES HSNGKONA OP PARTNERSHIP HSNGKONA SCENIC LANDS HSNGOULI EKAHI PROJECTHUALALAI PROPERTIESHILO-HAMAKUA COMM HSNGHAMAKUA HOUSING-PROJECTSHAMAKUA HOUSING-ADMINHUALALAI COLONY 2KALAOA VISTA SUBDIVKULA RIDGE SUBDIV PH 1KEALOHA SUBDIVHSNG PRES - 1995 - FEDHSNG PRES - 1996 - FEDHSNG PRES - 1997 - FEDHSNG PRES - 1998 - FED

OFFICE OF HOUSING S&WOFFICE OF HOUSING OCEOFFICE OF HOUSING EQPTSEC. 8 RENTAL SUBSIDIESVOUCHER RENTAL SUBSIDIES

OULI EKAHI PROJECT EXPOULI EKAHI LEASE PMTSOULI EKAHI SECURITY DEPOULI EKAHI DEPRECIATION

GRANTS TO NONPROFIT ORGSEMERGENCY SHELTER CARETRANSP PROGRAMSEXUAL ASSAULT SUPP SERVKONA KRAFTS GRANTHILO RETARDED CITIZ GRNTHILO RETARD.CITIZ.CAMPKONA CRISIS CENT GRANTFAM CRISIS SHELTER GRANTHILO TRANSITIONAL SERVKONA FAM SUPP SVC GRANTHILO FAM SUPP SVC GRANTBIG ISL CTR/INDEP LIV GRYWCA SEX.ASSAULT SUPP SVHCEOC GRANT #1HCEOC GRANT #2BRANTLEY CENTER GRANTLYMAN HOUSE GRANTHILO RETARDED CIT GRANTHILO RET CIT CAMP GRANTKONA CRISIS CENTER GRANTKONA KRAFTS GRANTBIG IS CTR INDEP LIV GRTYWCA SEX ASSAULT GRANTHILO TRANS SERV GRANTHILO INTERIM HOME GRANTHILO FAM SUPP SERV GRANT



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54712854712954713054713154713254713554713654713 7547138547139547140547141547142547143547144547145547146547147547148547149547150547151547152547153547154547155547156547157547158547159547160547161547162547163547164547165547166547167547168547169547170547171547172547173547174547175547176547177547178547179547180547181547182547183547184547185547186547187547188547189547190547191547192547193547194547195547196547197547198547199

547201547202547203547204

HCEOC G=T #1HCEOC G=T #2FAMILY CRISIS SHLTR GRTKONA FAM SUPP. SERV GRNTB=TLEY CENTER G=TKONA FAMILY YMCAKONA KRAFTSHILO RETARDED CITIZENSKONA CRISIS CENTERFAMILY CRISIS SHELTERHILO T=SITIONAL SERVWEST HI FAM SUPP SERVHILO FAMILY SUPPORT SERVBIG IS CTR INDEP LIVINGYWCA SEX ASSAULT SUPPORTB=TLEY CENTERLYMAN HOUSE MUSEUMSALVATION ARMY-INTERM HMHCEOC T=SPHCEOC MAINTHCEOC AG TRAININGHI IS YWCA FAM SUPPORTBIG BROTHERS/BIG SISTERSCOMM STRIVERS-VOC REHABHILO RETARDED - RESPITEISLAND CRISIS HELPE. HI COALITION HOMELESSHCEOC CONSUMER SERVHCEOC HELE-ON: KAU/HILOHCEOC SUGAR CULTIVATIONHILO RET CIT-HSGFAM SUPP SERV OF WEST HIHCEOC DISABLED T=SPHI IS SOC MIN-HI IS FDBKBOYS & GIRLS CLUB - HILOCHILDREN'S ADVOCACY-W.HIHCEOC RENEWABLE ENERGYAMERICAN RED CROSSWEST HAWAII MEDIATIONBIG IS SUBSTANCE ABUSECHILD PROTECTION - W. HIHI IS SOC MIN-CAREAVANCHILDREN'S ADVOCACY-E.HIWAIAKEA SETTLEMENT YMCAHOSPICE - KONARECYCLE HAWAIIW. HI OPTIONS FOR LIVINGMENTAL HELP HAWAIIHAWAII ISLAND YMCACATH CHARITIES(KAWAIHAE)BIG ISLAND AIDS PROJECTHAMAKUA HEALTH CENTERBIG IS CTR INDEP LV E.HIBIG IS CTR INDEP LV W.HIBETHPHAGE MISSN PACIFICHILO ASSN RETARDED CITKONA ADULT DAY CENTERS. ARMY KONA INTERIM HMW. HI AIDS FOUNDATIONYMCA MEDIATION SERVICEBIG IS CTR FOR INDEP LIVT=SITION NTWK/BAY CLNCBIG IS SUBST ABUSE-E.HIBRIDGE HOUSECHILD & FAMILY SERVICEEAST HI SPECIAL OLYMPICSHISM-MOBILE HEALTH CAREKONA LITERACY COUNCILTHE BAY CLINIC INC.AMERICAN RED CROSS

FAMILY CRISIS SHELTERHI IS ADULT CARE-HILOADCHI IS ADULT CARE-CAREGVRHOSPICE OF HILO



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ROSE HOUSE

COORDINATED SERVICES S&WCOORDINATED SERVICES-OCECOORDINATED SERVICES-EQPVARIOUS VEHICLESCOORD SVC PROGRAM INCOMERETIRED SR VOL PROGBUS TRANSNUTRITION PROG

FOUR-WHEEL DR. VEHICLESWAIAKEA REC CENTER IMPRHEALTH EDUCATION NURSEVARIOUS VEHICLESSR COMM SVC EMPL PROGPRE-EMPLOYMENT X-RAYSPROFESSIONAL FEES-NOTARAUDIT FEESHILO SR CENTER ADDITIONCOORD SERV COUNTY OCEMEALSHEALTH SCREENING CONSULCABLE TVAUDIT COSTRECREATION CONSULTANT

R S V P - S&WR S V P - OCER S V P - EQUIP

NUTRITION PROGRAM - S&WNUTRITION PROGRAM - OCENUTRITION PROGRAM - EQPT

SR COMM SVC EMP PGM-S&WSR COMM SVC EMP PGM-OCESR COMM SVC EMP PGM-EQPT

PUNA WATER DEVELOPMENT8 1/2 MILE CAMP WATERLINPOHOIKI WATERLINE8 1/2 MI CAMP WATERLINEAINALOA BLVD WTR LN EXTNANAWALE SUBDV WATER IMPLEILANI SUBDIV WATER IMP

SPOUSE & CHILD ABUSE FACC/S-IMPR TO FAM CRISISFAMILY CRISIS SHELT. IMPALAE CEMETERY EXPANSIONALAE CEMETERYALAE CEMETERY EXPANSIONFIRE HYDRANT WAIAKEA UKAALAE CEMETERY EXPANSIONALAE CEMETERY EXPANSIONWAIAKEA UKA WATERLINEALAE CEMETERY IMPR

PAAUILO VILLAGE PIPELINEPAAUILO VILLAGE PIPELINE

LALAMILO WATER SYSTEMS. KOHALA HSG-HOMELESS-GS. KOHALA HSG-HOMELESS-HWAIKOLOA AFFORDABLE HSNGS KOHALA HOMELESS HSNGS KOHALA TRAIL & GRNWAYS

N.KONA WATER DEVELOPMENT

EXPEND BASE.EL TITLE REFERENCES4/09/ 99MBA424


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550201550202550203550204550206

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550501550502550503550504550505550506550507550508550509550511550512550513550514550515550516550517550518550519550520550521550522550523550531550532550533550534550535550540550541550542550543550545550547550548550549

IHlLANI PL SUBDIV. WATERKEALAKEHE HOUSING PROJIHlLANI PL SUBDIV WATERW. HI CEMETERYHUALALAI CEM & MSTR PLAN

KA'U AG WATER SYSTEM-ST

RURAL CEMETERIES

HAWAII COUNTY BAND S&WHAWAII COUNTY BAND OCEBUS TRANSPORTATIONGUEST PERFORMANCEHAWAII COUNTY BAND EQUIPCTY BAND PRIV DONATIONS

WEST HAWAII BAND S&WWEST HAWAII BAND OCEBUS TRANSPORTATIONGUEST PERFORMANCEWEST HAWAII BAND EQUIP

P&R ADM S&WP&R ADM OCECiS-SPENCER PK ACCESS RDP&R ADM EQUIPDISTRICT PROJECTSRICHARDSON OCEAN CENTERSWIMMING COORDINATORRICHARDSON COMFORT STN.EVERY SWIMMER PROGRAMPAAUILO/KAMANA WHEELCHRKOKUA KA'U JUV DEL PREV

PARKS MAINT S&WPARKS MAINT OCESECURITY PATROL SERVSECURITY PATROL SERVICESSECURITY PATROL SERVICESKAWAMOTO/HOOLULU REPRSSPENCER PARK SECURITYcis ONEKAHAKAHA REROOFALII DR. WALL CONSTR.PARKS MAINT EQUIPVARIOUS MOTOR VEHICLESTWO PICKUP TRUCKSVARIOUS MOTOR VEHICLESVARIOUS MOTOR VEHICLESONE SHREDDER MIXERONE UTILITY TRACTORTRACTORS & SPRAYERSTRACTORS & BUSTERTRACTOR, TRIMMERS, ETCVARIOUS VEHICLESVARIOUS VEHICLESVARIOUS VEHICLESSECURITY GUARD SERVICETREE TRIMMINGCESSPOOL PUMPINGCUSTODIAL-HAINA PARKMAINT SERV CONTR AC SYSREPAIRS TO BLDGSSEVEN SEAS LUAU HOUSE ACGOLF COURSE CART CROSSINKAWANANAKOA HALL REPAIRSONEKAHAKAHA PARK IMPR.LILIUOKALANI PK PATHWAYTREE PLANTING PROGRAMKALAKAUA PK HERITAGEAREA



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550701550702550703550704550706550707550708550721550723550724

550901550902550903550904550905550906550907550908550909550910550911550922

551101551102551106551107551108551121551122551123551124551125

551301

KAM AVE CORRIDOR LANDSCPPARKS R&M & IMPROVEMENTSKAHALUU BCH PK MAIN PAVKAM PARK GYM ROOF FRAMNGKAILUA PARK RESTRM RENOVP&R MAINT SHOP CONSTRKEAAU COMM CENT CONSTRKAILUA PK LANDSCAPING-FKONA SWIM POOLWAIAKE REC CTR EXPANSIONLANAKlLA COMM CTR IMP.KAWAMOTO/HOOLULU REPRSAINAOLA PARK REPAIRSKONA SWIM POOL REPAIRSHONOKAA POOL PUMP/FILTERWAIAKEA REC CTR IMPRPAHALA SWIM POOL IMPRW/UKA GYM RENOVATIONPALANI RD. BEAUTIFICATIOHAINA PARK ELEC. RENOV.PAHALA SWIM POOL IMPROVEPAAUILO PARK PAV. CONSTRPANAEWA PK EQUIP-STATEKAMAKANA PLAYGROUND-STW.HI VETS CEM TREES-STKAHEI PK PROJECT-PRIVATELINCOLN PK LANDSCP-STATEHALE HALAWAI-REP ROOFHONOLII BCH PK-REP RSTRCARVALHO PRK-REP PAVILNAQUATICS-ISL WIDE REPPEPEEKEO COMM CTR-FUMIGMUNICIPAL G C-BLDG REPPAPAALOA GYM-REPAIRMOOHEAU PRK-REPAIRVICTOR STADIUM-REPAINTISL WDE UPGRADE UTL SYS

RECREATION DIV S&WRECREATION DIV OCEWAIAKEA REC CTR EXPANS.OFFICIATINGRECREATION DIV EQUIPVARIOUS SEDANS & WAGONSVARIOUS VEHICLESRECREATN DIV CLASS/ACTIVPRIME TIME PROGRAMCOMMUNITY YOUTH ACTIVY.

SUMMER FUN S&WSUMMER FUN OCEBUS TRANS-SUM FUNBUS TRANS-SUM FUNBUS TRANS-SUM FUNSUMMER FUN BUS TRANSPSUMMER FUN BUS TRANSPSUMMER FUND TRANSPSUMMER FUN TRANSP.SUMMER FUN BUS TRANSPBUS TRANSPORTATIONHAMAKUA COAST SUMMER FUN

HOOLULU COMPLEX S&WHOOLULU COMPLEX OCEHOOLULU COMPLEX EQTONE TRACTORVARIOUS VEHICLESINSPECT & SERV-FIRE SYSLAUNDERING OF MOPHEADSPEST CONTROL INSPECTRENTAL OF PAGERSCLN/7 SEAS GREASE PIT

AQUATICS S&W



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551701551702551703551706551721551722551723551724551725551726551727551728551729551730551731551732551733

551901551902551903551904551905551906551907551908551909551910551911551912551913551914551915551916551917551918551919551920551921551922551925551950551971551972551976551979

552301552302552303552304552305552306552307552308552309

AQUATICS-OCE02 TANK REFILLFIRE EXTINGUISHER REFILSTRANTROL CALIBRATIONAQUATICS EQUIPVARIOUS MOTOR VEHICLESW; HI LIFEGUARD SERV S&WW. HI LIFEGUARD SERV OCEW. HI LIFEGUARD SERV EQP'98 SYNCHRO SWIM COMPET

HILO MUNI GOLF S&WHILO MUNI GOLF OCEHILO MUNI GOLF EQUIPTRACTOR, TRIMMERS, ETC.

CULTURE/ARTS S&WCULTURE/ARTS OCELYMAN HOUSE MEM MUSEUMCULTURE/ARTS EQUIPTCULTURE &ARTS CLASS/ACTIVCHILDREN'S THEATREBIG ISLAND BONSAI ASSOCBIG ISLE ARTIST'S GUILDBIG ISLE DANCE COUNCILKALAKAUA STATUE MTN-PRIVHUI OKINAWAGRAPHIC ARTSSONG CONTESTCULTURE & ARTS CLASSESHOOLAKO EVENTSFIRST LADY O/S VOLUNTEERMAKAHIKI EVENTS

M/P ACTIVITY CTR S&WM/P ACTIVITY CTR OCEBUS TRANS-SR CIT CTRSBUS TRANS-SR CIT CTRSBUS TRANS-SR CIT CTRSBUS TRANS-SR CIT CTRSBUS TRANS-SR CIT CTRSBUS TRANS-SR CIT CTRSBUS TRANS-SR CIT CTRSBUS TRANS-SR CIT CTRSEAD ADMIN S&WEAD ADMIN OCESR CITIZ BUS TRANSPSR CITIZ BUS TRANSPSR CITIZ BUS TRANSP.EAD ADMIN EQPTSR CITIZEN BUS TRANSPSR CITIZEN BUS TRANSPSR. CITIZEN BUS TRANSP.SR. CITIZEN BUS TRANSP.SR. CITIZEN BUS TRANSP.SR CITIZENS BUS TRANSPSR CITIZENS BUS TRANSM/P ACTIVITY CTR EQPEAD RECREATION S&WEAD RECREATION OCEEAD RECREATION EQPTEAD RECREATION PROG INC

PANAEWA ZOO S&WPANAEWA ZOO OCESECURITY PATROL SERVC/S-PANAEWA ZOO IMPRPANAEWA ZOO IMPROVEMENTSSECURITY PATROL SERVICESPANAEWA ZOO GRAPH/SIGNSPANAEWA ZOO WALKWAY ALT.SECURITY PATROL SERVICES



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POND B ENCLOSUREPANAEWA SECURITY PATROLciS PANAEWA STABLE ROOFSTABLES A & B CONSTR.SECURITYVET SERVICEGRAPHICSPHYS & IMMUNPANAEWA ZOO EQUIPPOWER SWPR & RIFLE VAULTHERBICIDE PUMPLAWN & GARDEN TRACTOROFF-ROAD UTILITY VEHICLEVARIOUS VEHICLESZOO PRIVATE DONATIONSFRIENDS OF ZOO CONTRIBS

ISLANDWIDE BEAUTIF PROJLITTER REWARD PROGRAMFABRIC/INSTALL OF SIGNSOLD KONA AIRPORT RD LSCPROADWAY BEAUTIFICATIONPALANI RD BEAUTIFICATIONMOOHEAU PARK BEAUTIF.cis PALANI RD BEAUTIFICAcis BANYAN DR BEAUTIFICABANYAN DR BEAUTIFICATIONALII DR ROCK WALLALII DR. WALL CONST.ALII DR BEAUTIFKALANIANAOLE AVE BEAUTIFPUUEO & WAINAKU BRIDGES

ABANDONED VEHICLESCHAIN LINK FENCINGHILO BASEYARD ENCLOSURE

GOLF COURSE S&WGOLF COURSE OCEGOLF COURSE EQPTGOLF COURSE TREES- STATE

COOPER CTR PK IMPRPUNA SWIM POOLKEAAU COMM CTRKURTISTOWN PK EXPANSIONISAAC HALE BCH PK IMPRVPUNA-PAHOA SWIM POOLPUNA PARKSKALAPANA COMM FAC IMPROVPAHOA COM CT RENO & RESTHWN PARA PK WRTLINE F/HYPARADISE PARK PLAYGROUNDPOHOIKI PARK IMPROVPAHOA SKATEBOARD PARKKEAAU PK BLPK TENN CT LIPAHOA SWIMMING POOLHAWN BEACHES PARK IMPRISAAC HALE BEACH PARKHAWN BCHS SOCCER FLD CONKALOLI PARK PLAN & CONSTSHIPMAN PARK PHASE 2KEAAU COMM CTRAHALANUI BEACH PK IMPRPOHOIKI BEACH PK EXPCOOPER CTR OUTDOOR COURTVOLCANO PK MULTI-PURP CTPUNA PARK IMPROVEMENTPUNA PARKSH.K. BROWN PARK IMPROVE.HARRY BROWN PARKKEAAU SR CIT. PARKG. LOT

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VOLCANO COMMUNITY CENTERMT VIEW GYM IMPROVEMENTSKAIMU BEACH PARKPAHOA PLAYGROUNDMT. VIEW GYMKAIMU BEACH PARKVOLCANO COMM. CENTERKEAAU SR CTR PKG LOTPAHOA N-HOOD PATIO ROOFVOLCANO COMM CTR PKG LOTPAHOA PK BALLFIELD IMPRVOLCANO COMM CTR IMPRPAHOA N-HOOD PK IMPRSHIPMAN PARK EXPANSIONVOLCANO COMM CTR-PRIVATEISAAC HALE BEACH PARKKEAAU COMM CTR IMPRPAHOA N-HOOD CTR IMPRSHIPMAN PARK EXP & IMPRHAWN PARADISE CTY PARKHAWAIIAN BEACHES PARKPOHOIKI PARKPAHOA PARK IMPRPUNA PARKS-G.O. BONDPUNA PARKS-OTHERSHIPMAN PARK FENCEPAHOA SWIMMING POOLHAWN BEACHES PK TENNISCOOPER CENTERHPP CTY PK PLAYGROUNDISAAC HALE BEACH PARK 1MKEAAU COMMUNITY CENTERKURTISTOWN PARK SOCCERPAHOA SWIM POOL

PAPAIKOU REC FACILITYHILO BAYFRONT PK IMPRVHUALANI PK IMPRVPANAEWA ZOO PRIMATE ROOFDWNTOWN HILO LNDSCP IMPRLINCOLN PARK IMPROVPANAEWA ZOO FAC IMPROVHILO MUNI GOLF COURSEPARK IMPR-DISTRICT TWOPALACE THEATER IMPROVBOYS&GIRLS CLUB POOL IMPKANAKAOLE STDM REP/RENOVKEAUKAHA PK-HAWN HOMESKEAUKAHAPANAEWA GYM PLANHILO SKEET TRAP SHT RANGONEKAHAKAHA BCH PK IMPRDIST 4 PARK IMPRKAWAMOTO SWIM STADIUMKAWANANAKOA/HUALANI GYMTEA HOUSE REBUILDINGHILO MUNI GOLF CSE IMPRLINCOLN TENNIS CT LIGHTDIST 4 PK IMPRKAWAMOTO SWIM STAD IMPRHOOLULU COMPLEX ELEC IMPCIVIC AUDITORIUM IMPRHILO BAYFRONT PK IMPRDIST 3 PARK IMPRDIST 2 PARK IMPRDIST 4 PARK IMPRDOWNTOWN HILO LANDSCAPINDIST 2 PARK IMPRKEAUKAHA GYMNAS IUMHOOLULU PARK EXPHILO DRAG STRIPLELEIWI BEACH PARKPANAEWA PARK IMPWAIAKEA PENINSULA IMPRVSEVEN SEAS LUAU HSE IMPRKAWAMOTO SWIM STAD IMPR



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WAINAKU GYM IMPRKULAIMANO PARKCOMP AQUATIC TIMINGC/S-IMPR TO KAWAMOTORENOV 50M SWIMMING POOLC/S-KULAIMANO PARK PH IHOOLULU PARK IMPRKAUMANA PARK DEVELOPCARVALHO PARK IMPROVE.HOOLULU PARK IMPROVEMENTP&R STORAGE FACILITYHOOLULU COMPLEX IMPR.WAIAKEA REC CENTER IMPRPANAEWA ZOO FENCINGPANAEWA ZOO FENCINGANDREWS GYM IMPROVEANDREWS GYM IMPROVEMENTS

PAPAIKOU GYMFRANCIS WONG STADIUMHILO ARMORYVETERANS CEMETERYHOOLULU PARK IMPRAINAKO PARKPANAEWA ZOOKULAIMANO PK DEVMOOHEAU PARK BANDSTANDCARVALHO PARKMOOHEAU PARK BANDSTANDWAIAKEA RECREATION CTRKAWAMOTO SWIM POOLKANAKAOLE TENNIS STADIUMWAINAKU GYMPIIHONUA GYMWAIAKEA UKA GYMHILO MUNI GOLF COURSEPANAEWA ZOOHAKALAU GYMKAMANA SR CTR PKG LOTKAWANANAKOA HALLONEKAHAKAHA BEACH PARKFRANCIS WONG STADIUMPAPAIKOU GYMKAMANA CTR EXTERIOR PNTHONOMU BALL PARKHILO DRAG STRIP GUARDRLRICHARDSON INTERPRETIVEHILO PROF BLDG LAND ACQHOO-LIN-MOHO TENNIS CTSPAPAIKOU GYMWONG STADIUM LIGHTSPANAEWA ZOOHILO BAYFRONT SOCCER FLDPEPEEKEO COMM. CENTERKAUMANA-LANI SUBDIV PKKANAKAOLE STADIUMHILO DRAGSTRIP IMPRKAWAMOTO POOL SOUND SYSTPALACE THEATER REPR/RENVPANAEWA ZOO VETERINARYKULAIMANO COMM PKHILO ARMORYWONG STADIUM LIGHTSAHUALANI PK IMPRHILO ARMORY REPAIRSHILO PROF BLDG LAND ACQKAWAMOTO SWIM HOT WATERNAS SWIM POOL ACCESSPALACE THEATERSEVEN SEAS LUAU HOUSEKULAIMANO COMM COMPLEXPUUEO COMM DAY CARE-PRIVPEPEEKEO PARKONEKAHAKAHA SEWER/PK IMPMOHOULI PARK



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EXPENDEXPENDEXPEND

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559401559404559405

CARVALHO PARKWAIAKEA-UKA PARKMUNI GOLF COURSE PKG LOTCIVIC ADD/TENNIS STADIUMDIST 4 PARK IMPRKAWAMOTO SWIM STADIUMAINAKO PARK IMPRKAWAMOTO SWIM POOL ROOFHILO ARMORY RESTORATIONHOOLULU FTBALL STADIUMDIST 2 PARK IMPRHILO MUNI GOLF COURSEHOOLULU LIGHTING IMPRHILO MUNI GOLF COURSEPANAEWA EQUESTRIAN CTRCOMM THEATRE P,D,CWAIAKEA WAENA PLAYGROUNDCARVALHO PK LITE SYS REPHOKULANI ST COMM PK

HAMAKUA PARK FACILITIESHONOKAA RODEO ARENAALUM BLCHRS-HONOKAAHONOKAA SWIM POOL IMPRHONOKAA SWIM POOL BAL TKHONOKAA PARK IMPROVEMENTHONOKAA PARK DUGOUTSHONOKAA GYMC/S-HONOKAA GYM CONSTRHONOKAA GYM CONSTRUCTIONHAMAKUA PARK IMPROVEMENTHONOKAA GYMHONOKAA GYM CONSTRUCTIONHONOKAA GYMHONOKAA GYM CONSTRUCTIONLAUPAHOEHOE BOAT RAMPHAINA/PAAUILO PARK LTS.HONOKAA PARK OVAL LIGHTSLAUPAHOEHOE SWIM POOLPAAUILO GYMPAPAALOA GYMLAUPAHOEHOE GYMLAUPAHOEHOE BOAT RAMPHONOKAA RODEO ARENAHAINA & PAAUILO PARKSHONOKAA RODEO ARENA IMPRHONOKAA SKATEBOARD PARKHONOKAA GYM FLOORINGKUKUIHAELE PLAYGRD EQPTHONOKAA TRACK FIELD IMPRHONOKAA GYM LOCKER RM.HONOKAA PARKHAMAKUA BALL PK LIGHTSPAAUILO BALLPK RESTROOMHONOKAA GYMHONOKAA PARKHONOKAA RODEO ARENALAUPAHOEHOE BOAT RAMPDIST 1 P&R IMPRHONOKAA GYMHAMAKUABALL PK LITESHAMAKUA BALL PK LIGHTINGHONOKAA ARENA IMPRHONOKAA RODEO ARENA IMPRLAUPAHOEHOE POOL RESURFHONOKAA SPT CPLX FLD DRNDIST 1 PARK IMPRHONOKAA SWIM POOL IMPRHONOKAA TENNIS CT LIGHTDIST 1 PARK IMPR

WAIMEA PARK GRADINGWAIMEA COMM CENTERC/S-WAIMEA COMM CENTER



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WAIMEA COMM CTR CONSTRKOHALA SWIM POOL IMPRKAM PARK SWIM POOL REPLSWAIMEA SR CITIZ CTR RENOOLD WAIMEA COURTHSE REPWAIMEA BALL PARK IMPR.WAIMEA PARK IMPROVE.SPENCER PARKKOHALA GYM ROOFKOHALA COURT HSE PKG LOTWAIMEA PK IMPRMAHUKONA/KAPAA/KEOKEA PKWAIMEA PK IMPRKAMEHAMEHA PARK IMPRKAMEHAMEHA PARK IMPRN/S KOHALA FACILITY IMPRDIST 9 PARK IMPROVEMENTSIKUO HISAOKA GYM-REROOF"NEW" WAIKOLOA PARKN/S KOHALA PARKSWAIMEA SOCCER FIELDSS KOHALA TRAILS & GRNWAYNEW WAIKOLOA PARKWAIMEA TRLS & GRNWYS-FEDWAIMEA SENIOR CTR RENOV

HOOKENA BEACH ACQKONA AIRPORT PARK LITESKAILUA PARK ELEC SCOREBDKAILUA PK RESTROOMSKAILUA AIRPORT PK CONSTNHONAUNAU BOAT RAMPHONAUNAU BOAT RAMP/ENGRHONAUNAU BOAT RAMP IMPRKAILUA PARK IMPRC/S-KAILUA PARK TERMINALKAILUA PARK TERM BLDG RPKONA SWIM POOL IMPRKEALAKEHE PARKHOLUALOA COMM CTR IMPRHOLUALOA COMM CTR IMPR.HOLUALOA COMM CENTER IMPMILOLII PARK DEVELOP.KONA SCENIC PARK DEV.HOLUALOA COMM. CTR. IMP.HONAUNAU RAMP MARINE SVYC/S-KAILUA BASEBALL RENKAILUA PARK SPRINKLER IMKAILUA PARK IMPROVEHOOKENA BEACH PARKKAHALUU BEACH PARKHILLCREST PARKDISAP. SANDS/PAHOEHOE PKKONA SHORELINE PARKKONA GOLF COURSEKONA SHORELINE PARKHALE HALAWAIKONA SCENIC SUBDIV PARKHONAUNAU RODEO ARENAKONA AIRPORT SOCCER FNCGKONA SHORELINE PARK

KONAWAENA SWIM POOLHOOKENA BEACH PARKKONA HILLCREST PARKKONA SCENIC PARKOLD KONA AIRPORT PARKHALE HALAWAI IMPRKAILUA PLAYGROUND CONSTKAILUA SKATEBOARD PKHOOKENA BEACH PK PAVILW. HI MUNI GOLF COURSEOLD KAILUA ARPT PK SWIMOLD KAILUA ARPT PK FIELD

EXPEND BASE.EL TITLE REFERENCESMBA424 4/09/99 PAGE 46 EXHIBITLEVEL TYPE CODE DESCRIPTION---------------------------------- --------------------------------

4 EXPEND 559713 MAGIC SANDS PK EXPANSION4 EXPEND 559714 KAILUA PLAYGROUND ROOF4 EXPEND 559715 OLD KONA AIRPORT PARK4 EXPEND 559716 KAILUA PARK GYM4 EXPEND 559717 KAILUA PARK MULTI-PURP4 EXPEND 559718 KAILUA PK TERMINAL ROOF4 EXPEND 559719 KAILUA MPURP ATHLETIC4 EXPEND 559720 KAHALUU BEACH PK4 EXPEND 559721 HOOKENA BEACH PK4 EXPEND 559722 HAWN CULTURE & ARTS4 EXPEND 559723 HILLCREST PK SPRINKLER4 EXPEND 559724 HILLCREST PK RESTROOM4 EXPEND 559725 KAHALUU BEACH PK4 EXPEND 559726 KAILUA PK GHETTO ROOF4 EXPEND 559727 OLD KONA AIRPORT PK4 EXPEND 559728 KAILUA PARK4 EXPEND 559729 MAGIC SANDS PK EXPANSION4 EXPEND 559730 KONA GYM SHOWERS/LOCKERS4 EXPEND 559731 KAILUA CANOE CLUB T,R,H4 EXPEND 559732 KAILUA TOT-LOT PARK4 EXPEND 559733 KAILUA PARK GHETTO ROOF4 EXPEND 559734 PUUANAHULU SHOOT RANGE4 EXPEND 559735 OLD KONA AIRPT S&B FIELD4 EXPEND 559736 HOOKENA PK IMPROVEMENTS4 EXPEND 559737 OLD KONA AIRPT SWIM POOL4 EXPEND 559738 KAHALUU HURRICANE REPAIR4 EXPEND 559739 N KONA POOL/OLD AIRPT PK4 EXPEND 559740 MAUKA KONA REC FAC IMPR4 EXPEND 559741 MILOLII PK FENCE4 EXPEND 559742 HONAUNAU RODEO ARENA IMP4 EXPEND 559743 KONA SCENIC PK IRRIGATN4 EXPEND 559744 DIST 7 MISC PARK FAC4 EXPEND 559745 QUEEN LILIUOK VILL POOL4 EXPEND 559746 DIST 8 KONA PARK FAC4 EXPEND 559747 KAILUA PK GHETTO ROOF4 EXPEND 559748 KAILUA PLAYGROUND ROOF4 EXPEND 559749 MAGIC SANDS BEACH PK IMP4 EXPEND 559750 PAHOEHOE BEACH PK IMPR4 EXPEND 559751 D. SANDS/PAHOE/KAHA-PRIV4 EXPEND 559752 MILOLII PARK IMPR4 EXPEND 559753 KONA SWIM POOL4 EXPEND 559754 KEALAKEHE GC & SED IMPR4 EXPEND 559755 KAILUA PK EQPT - PRIVATE4 EXPEND 559756 KONA SWIM POOL4 EXPEND 559757 DIST 8 PARK IMPROVEMENTS4 EXPEND 559758 KONA SWIM POOL4 EXPEND 559759 W. HI REGIONAL SPORTS4 EXPEND 559760 KAHALUU PK IMP-PRIV4 EXPEND 559761 ARTHUR GREENWELL PARK4 EXPEND 559762 KONA SWIMMING POOL4 EXPEND 559763 HIPAL COM YOUTH CT KONA4 EXPEND 559764 HO'OKENA BCH CPST TOILET4 EXPEND 559765 MILOLI'I BCH CMPST TOILT4 EXPEND 559766 ALII DR PRKG COMFORT FAC4 EXPEND 559767 DIST 7 PARK IMPR4 EXPEND 559768 KAILUA PLAYGROUND REDEV4 EXPEND 559769 HIGASHIHARA PK PLAYGRD4 EXPEND 559770 HALE HALAWAI REPAIR/IMPR4 EXPEND 559771 KONA SWIMMING POOL4 EXPEND 559772 DIST 7 PARK IMPR4 EXPEND 559773 DIST 8 PARK IMPR4 EXPEND 559774 HOOKENA BEACH PK IMPR4 EXPEND 559775 DIST 7 PARK IMPR4 EXPEND 559776 DIST 8 PARK IMPR4 EXPEND 559777 HALE HALAWAI IMPROVEMTS4 EXPEND 559778 MILOLII PK RESTROOM IMPR4 EXPEND 559779 HOOKENA PK RESTRM IMPR4 EXPEND 559780 WAIAHA BAY ACQUISITION

4 EXPEND 559802 PAHALA COMM CENTER-STATE4 EXPEND 559805 cis PAHALA SWIM POOL4 EXPEND 559807 PAHALA SWIM POOL4 EXPEND 559808 PAHALA SWIM POOL FILTER4 EXPEND 559809 PAHALA SWIM POOL IMPR4 EXPEND 559811 KAU MINOR CIP

EXPEND BASE.EL TITLE REFERENCESMBA424 4/09/99 PAGE 47 EXHIBITLEVEL TYPE CODE DESCRIPTION------~-----------------------------------------------------------

4 EXPEND 559814 NAALEHU CLUBHOUSE IMPR4 EXPEND 559817 PAHALA COMM CENTER4 EXPEND 559818 cis PAHALA COMM. CENTER4 EXPEND 559821 PAHALA SWIM POOL4 EXPEND 559822 PAHALA SWIM POOL IMPR4 EXPEND 559826 PAHALA COMM. CENTER4 EXPEND 559829 NAALEHU PARK4 EXPEND 559830 NAALEHU PK GRDSTD DEMOL4 EXPEND 559831 NAALEHU BALL PK IMPR4 EXPEND 559832 PAHALA PK IMPR4 EXPEND 559833 PAHALA PK SCORE STAND4 EXPEND 559834 NAALEHU PK RESTROOM4 EXPEND 559835 NAALEHU PK FENCE4 EXPEND 559836 WAIOHINU PK SOCCER GOALS4 EXPEND 559837 PAHALA COMM. CTR IMPR4 EXPEND 559838 NAALEHU COMM CTR IMPR4 EXPEND 559839 H 0 V E BALLPARK4 EXPEND 559840 NAALEHU PK/COMM CTR IMPR4 EXPEND 559841 PAHALA PK,& COMM CTR4 EXPEND 559842 WAIOHINU PK IMPR4 EXPEND 559843 NAALEHU BALL PK IMPR4 EXPEND 559844 OCEAN VIEW BALL PK IMPR4 EXPEND 559845 PAHALA PK/COMM CTR IMPR4 EXPEND 559846 WAIOHINU BALL PK IMPR4 EXPEND 559847 NAALEHU PARK IMPR4 EXPEND 559848 HOVE BALLPARK4 EXPEND 559849 HOVE PK PAVILION/TOILETS4 EXPEND 559850 KAHUKU PK/HOVE4 EXPEND 559851 KAHUKU PARK IMPR4 EXPEND 559852 NAALEHU RODEO BLEACHERS4 EXPEND 559853 PAHALA BASEBALL FIELD4 EXPEND 559854 KAHUKU PK UPGRADE4 EXPEND 559855 WHITTINGTON BCH CPT TOIL4 EXPEND 559856 WHITTINGTON PK RESTROOM

4 EXPEND 559901 HISTORIC HERITAGE PROJ4 EXPEND 559902 DREDGING WAIKUALA POND4 EXPEND 559903 RESTORATION OF KUEMANU4 EXPEND 559904 MINOR CIP-ISLANDWIDE4 EXPEND 559905 FUN & FITNESS TRAIL4 EXPEND 559906 WAIAKEA REC CTR IMPR4 EXPEND 559907 SOLAR HEATING OF SWIM4 EXPEND 559911 BROWN PARK CULV REMOV.4 EXPEND 559912 HONAUNAU RAMP MARINE SVY4 EXPEND 559913 KEAAU COMM CTR CONSTR.4 EXPEND 559914 SHIPMAN PARK SCOREBOARD4 EXPEND 559915 KAILUA PARK SCOREBOARD4 EXPEND 559916 HONOKAA PARK SCOREBOARD4 EXPEND 559917 W-UKA PARK SCOREBOARD4 EXPEND 559918 HUALANI PARK SCOREBOARD4 EXPEND 559919 HOLUALOA COMM CTR IMPR.4 EXPEND 559920 HONAUNAU BOAT RAMP IMPR4 EXPEND 559921 KAILUA PARK SPRINKLER IM4 EXPEND 559922 IS-WIDE AR BA/SA HAZ REM4 EXPEND 559923 IS-WIDE ENERGY CONS PGM4 EXPEND 559924 IS-WIDE PARK IMPR4 EXPEND 559925 ARCH BARR/HAZARD REM4 EXPEND 559926 HANDICAP BARRIER REMOVAL4 EXPEND 559927 PLAYGRD EQUIP UPGRADE4 EXPEND 559928 DEV/CONST ARTIFICL REEFS4 EXPEND 559929 REM OF ARCH BARR IS-WIDE4 EXPEND 559930 IS-WIDE ADA COMPLIANCE4 EXPEND 559931 WW DISP SYSTEM UPGRADE4 EXPEND 559932 ADA COMPLIANCE4 EXPEND 559933 REPAIRS TO FACILITIES

4 EXPEND 560101 SOLID WASTE S&W4 EXPEND 560102 SOLID WASTE OCE4 EXPEND 560103 SEC PATROL-HILO/KONA4 EXPEND 560104 PARTS FOR INTL TRACTOR4 EXPEND 560105 REPAIR FOUR COMPACTORS4 EXPEND 560106 REPAIR TWO COMPACTOR4 EXPEND 560107 REPAIR THREE COMPACTORS4 EXPEND 560108 PARTS FOR LOADER



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560109560110560111560112560113560114560115560116560117560118560119560120560121560122560123560124560125560126560127560128560129560130560131560132560133560135560136560137560138560139560140560141560142560143560144560145560146560147560150560151560152560153560154560155560156560157560158560159560160560161560171560172

560401560402560406560421560426560428560451560452560456

563101563102563103563104563105563106563107563108563109563110563111

TWO ENGINE ENCLOSURESPAHOA TRANS STN EXPANSFIRE HOSES, ETC.PRESTRESS CONCRETE WALLSPARTS FOR TRACTORSPARTS FOR TRACTORSPIPE & FITTINGSREPAIR/PAINT COMPACTORSBULLDOZER RENTALKAILUA TRS. STN. CONSTR.DIESEL ENGINE & PARTSWAIMEA TRS STN EXPANSIONDIESEL ENGINE, PARTS,KAILUA LANDFILL CHUTESWAIMEA TRANSFER STN IMPRCATERPILLAR PARTSTRACTOR-LOADER PARTSREPAIR/PAINT COMPACTORSUNDERCARRIAGE PARTSTORQUE CONVERTER, ETC.REPAIR REFUSE TRAILERSTORQUE CONVERTER, ETC.BULLDOZER PARTSDIESEL ENGINES & PARTSDIESEL ENGINE & PARTSLAUNDRY SERV-COVERALLTRANSFER STATION MAINTPUC PHYSICALS SFTY CKSAC CONCRETE FENCING ETCSAFETY EQUIPMENTTRANSFER STATION REPAIRCOVER MATERIALSFILM PROCESS & PRINTSREIMBURSEMENT TO HWYLANDFILL IMPROVEMENTSHILO LANDFILL IMPROVKAILUA ABATEMENT PLANWAIMEA LANDFILLRECYCLING PILOT PROGRAMSOLID WASTE EQUIPMENTVARIOUS MOTOR VEHICLESMOBILE RADIOS ETCONE TRUCK TRACTORONE MACHINERY TRAILERREFUSE COMPACTION TRLRSSTEAM CLEANERRADIO EQPTVARIOUS MOTOR VEHICLESREFUSE COMPACT. TRAILERSVARIOUS VEHICLESEPA COMPLIANCE PROGRAMINTERFUND EMPLOYEE SERV

LANDFILLS S&WLANDFILLS OCELANDFILLS EQPTRECYCLING PROGRAMINTERFUND EMPLOYEE SERVGLASS RECYCLING PROGRAMP-HULU W.HI L-FILL S&WP-HULU W.HI L-FILL OCEP-HULU W.HI L-FILL EQPT

WASTEWATER S&WWASTEWATER OCELAUNDRY-COVERALLSJANITORIAL-GROUND MAINTMAINT-ELEC SYSTEMSFABRICATION OF MATERIALSAFETY EQUIP SAFETY CHKALARM SYSTEMEMERGENCY-ELECTRICALFILM PROCESS & PRINTMAINT-PAINTING REPAIR

EXPEND BASE.EL TITLE REFERENCESMBA424 4/09/99 PAGE 49 EXHIBITLEVEL TYPE CODE DESCRIPTION------------------------- ---------- -------------------------------

4 EXPEND 563121 WASTEWATER EQPT4 EXPEND 563131 OPERATOR TRNG FACILITY4 EXPEND 563132 MOTOR CHALLENGE PROG-FED4 EXPEND 563133 ENERGY CONSERV STUDY-FED

4 EXPEND 564101 VEHICLE & PARTS DISP S&W4 EXPEND 564102 VEHICLE & PARTS DISP OCE4 EXPEND 564106 VEH & PARTS DISP EQUIP

4 EXPEND 569001 KEAAU TRANS STN WALL4 EXPEND 569003 VOLCANO WALL REPAIR4 EXPEND 569005 KALAPANA TRANSFER STN4 EXPEND 569006 KEAAU TRANSFER STN RECON4 EXPEND 569007 KEAAU TRANSFER STATION4 EXPEND 569008 KAPOHO WASTEWATER SYS

4 EXPEND 569101 HILO STP DEMO/REHAB4 EXPEND 569102 PAPAIKOU COLLECTOR SEWER4 EXPEND 569103 BANYAN DR SPS REHAB4 EXPEND 569104 AINAKO INT SEWER A/B-SRF4 EXPEND 569105 WKEA POND SWR ESMT IMPR4 EXPEND 569106 HILO LANDFILL CLOSURE4 EXPEND 569107 KAM AVE SEWER REHAB4 EXPEND 569108 PAUKAA COMM COLL SWR-SRF4 EXPEND 569109 WKEA HSLOT COLL SWR-SRF4 EXPEND 569110 LANDFILL CLOSURE4 EXPEND 569111 MATERIAL RECOVERY FACIL4 EXPEND 569112 KAUMANA GDN COLL SEW-SRF4 EXPEND 569113 AINAKO-AINA NANI SUB SEW4 EXPEND 569114 PUUEO COLL SEWER4 EXPEND 569115 HILO WWTP4 EXPEND 569116 PAUKAA COLLECTOR SEWER4 EXPEND 569117 HOUSELOTS COLL SEW PH 24 EXPEND 569118 WAILOA FORCE MAIN REPL4 EXPEND 569119 ONOMEA SEWER/PUMP STN4 EXPEND 569120 WAIAKEA HMSTD SEWER4 EXPEND 569121 WAILUKU SEWAGE PUMP STN4 EXPEND 569122 HILO CONST & DEMO C&D4 EXPEND 569124 PAPAIKOU SEWERAGE SYSTEM4 EXPEND 569127 PAPAIKOU-PAUKAA SEWER SY4 EXPEND 569131 PAP-PAU SEWER SYSTEM - C4 EXPEND 569132 PAP-PAU SEWER SYSTEM - C4 EXPEND 569133 CONST MGMT:PAP-PAU SWR-C4 EXPEND 569134 PAP-PAU SEWER SYSTEM - F4 EXPEND 569135 PLANT CONST:PAP-PAU SR-F4 EXPEND 569136 CONST MGMT,PAP-PAU SWR-F4 EXPEND 569137 C/S-PAP-PAU SEWER B/C-F4 EXPEND 569141 WAIAKEA POND COLL (FED)4 EXPEND 569142 C/S-WKEA POND DOC (FED)4 EXPEND 569144 HILO OCEAN OUTFALL (FED)4 EXPEND 569145 C/S-HILO OCEAN OUT (FED)4 EXPEND 569147 ICE POND COLL SYST (FED)4 EXPEND 569151 HILO WASTEWATER SYS4 EXPEND 569152 SEWAGE EFFLUENT FLUME4 EXPEND 569153 HILO SEW PLANT RENOVAT.4 EXPEND 569156 HILO WASTEWATER SYSTEM4 EXPEND 569161 HILO SEW SYS FUND PHIIIA4 EXPEND 569162 LONO ST SEWERS

4 EXPEND 569201 C/S-PAP-PAU SWR B/C--CTY4 EXPEND 569202 PAPAIKOU TOWN SEWER-CTY4 EXPEND 569206 PAPAIKOU TOWN SEWER-CTY4 EXPEND 569207 PAUKAA PUMP STN ETC -FED4 EXPEND 569211 ICE POND SEWERS - FED.4 EXPEND 569212 ICE POND SEWER CONST-FED4 EXPEND 569213 250 KW GENERATOR SET4 EXPEND 569214 150 KW GENERATOR SET4 EXPEND 569216 PAPAIKOU TOWN SEWER-FED4 EXPEND 569221 PAP-PAU SEWER--PRIVATE4 EXPEND 569222 PAUKAA PUMP STN,ETC -PVT4 EXPEND 569226 HILO OCEAN OUTFALL4 EXPEND 569231 PUA STN TRANSFORMER

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4 EXPEND 569236 WAILOA STN T~SFORMER

4 EXPEND 569241 EQPT. REPR.& STORAGE FAC4 EXPEND 569243 HILO OCEAN OUTFALL4 EXPEND 569245 HILO W/W TREATMENT FAC4 EXPEND 569247 HILO SEWER PLANT RELOC4 EXPEND 569249 WAIAKEA MILL SEWER SYS4 EXPEND 569251 HILO W/W SYS-PLANNING4 EXPEND 569252 HILO W/W SYS-DES & CONST4 EXPEND 569253 HILO w/w SYS-CONSTRUCTN4 EXPEND 569255 HILO LANDFILL EMRGY REPR4 EXPEND 569256 HILO SEWER TREATMENT PLT4 EXPEND 569257 HILO WW TRTMT&CONVEY-SRF4 EXPEND 569258 WAIAKEA HOUSELOT SEWER4 EXPEND 569259 WAIAKEA HSELOT SEWER-SRF4 EXPEND 569260 OLD W-KEA MILL SEWER-SRF4 EXPEND 569261 HILO WWTP - FED EPA4 EXPEND 569262 WAILOA SPS SHED/ROOF REP4 EXPEND 569263 WAIAKEA MILL POND SEWER4 EXPEND 569264 HILO WWTP II - EPA4 EXPEND 569265 W-KEA HOUSELOT SWR-STATE4 EXPEND 569266 OLD W-KEA MILL SWR-STATE4 EXPEND 569267 HILO WW TREATMENT-STATE4 EXPEND 569268 HILO WASTEWATER SYSTEM4 EXPEND 569269 HILO SEWER TREATMENT4 EXPEND 569270 AINAKO INTERCEPTOR SEWER4 EXPEND 569271 OLD WAIAKEA MILL SWR-SRF4 EXPEND 569272 WAIAKEA HSELOT SEWER-SRF4 EXPEND 569273 KALANIANAOLE COLLECT-GO4 EXPEND 569274 HILO LANDFILL CLOSURE4 EXPEND 569275 KAM AVE SEWER REHAB4 EXPEND 569276 KALANIANAOLE COLLECT-OTH4 EXPEND 569277 HILO WWTP4 EXPEND 569278 WAIAKEA HOUSELOT SEWER4 EXPEND 569279 WAILOA SPS IMPR4 EXPEND 569280 HILO STP DEMOLISH/REHAB4 EXPEND 569281 PAPAIKOU COLLECTOR SEWER4 EXPEND 569282 HILO LANDFILL CLOSURE4 EXPEND 569283 BANYAN DR SPS REHAB4 EXPEND 569284 WAIAKEA POND F/P LN P-BK4 EXPEND 569285 HILO T~SFER STATION4 EXPEND 569286 AINAKO INTER SEWER A/B4 EXPEND 569287 HILO WWTP4 EXPEND 569288 PAUKAA COLLECTOR SEWER4 EXPEND 569289 KAUMANA GARDENS SEWER4 EXPEND 569290 HOUSELOTS COLLECT SEWER4 EXPEND 569291 KALANIANAOLE WW COLL-SRF4 EXPEND 569292 PAPAIKOU COLL SYST-FED4 EXPEND 569293 HILO OCEAN OUTFALL LOAN4 EXPEND 569294 KAM AVE SEWER4 EXPEND 569295 PAPAIKOU COLL SYST-FHL4 EXPEND 569296 WAILUKU SPS UPGRADE4 EXPEND 569297 PAUKAA SWR COLL SYS-SRF4 EXPEND 569298 KALANIANAOLE COLL II-SRF4 EXPEND 569299 HILO-RES SWR CNT PUB LAT

4 EXPEND 569301 KAPEHU FACILITY PLAN-FED4 EXPEND 569302 cis KAPEHU SEWER PLANS F4 EXPEND 569306 KAPEHU SEWER SYS. - FED.4 EXPEND 569307 KAPEHU SEW SYS - FEDERAL4 EXPEND 569308 KAPEHU SEW CONST MGT FED4 EXPEND 569309 KAPEHU SEW MONITOR - FED4 EXPEND 569311 KUKUIHABLE T~SFER STN4 EXPEND 569312 KUKUIHAELE T~SFER STN4 EXPEND 569313 KUKUIHAELE T~SFER STM4 EXPEND 569314 KUKUIHAELE T~SFER STN4 EXPEND 569315 HONOKAA FAC PLAN PAYBACK4 EXPEND 569316 KUKUIHAELE T~SFER STN

4 EXPEND 569401 KAWAIHAE-PUAKO SEW PLANS4 EXPEND 569402 OLD WAIMEA LANDFILL4 EXPEND 569403 PUAKO WASTEWATER SYSTEM

4 EXPEND 569602 cis KONA SOLID WSTE PULV

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4 EXPEND 569604 KAILUA TRANSFER STATION4 EXPEND 569605 REFUSE COMPACTION TRLRS4 EXPEND 569606 ONE MACHINERY TRAILER4 EXPEND 569607 KAILUA SEWER-NO ZONE4 EXPEND 569608 CiS-KAILUA WASTE FAC DOC4 EXPEND 569609 CiS-KAILUA FAC DOC (CTY)4 EXPEND 569611 KAILUA SEWER-SO ZONE4 EXPEND 569614 KONA SEWERAGE SYS4 EXPEND 569615 cis KAILUA-KONA SEWIV4 EXPEND 569616 c/s:K-K SWR N ZN DOC-FED4 EXPEND 569617 KAILUA-KONA SEWER SYS4 EXPEND 569618 cis KUAKINI INTERCEP SWR4 EXPEND 569621 KAILUA-KONA PH I-SOUTH4 EXPEND 569622 cis KAILUA-KONA SEW PH I4 EXPEND 569623 CiS-KAILUA SO ZONE (CTY)4 EXPEND 569624 CTR KONA PH I-KEAL4 EXPEND 569627 KAILUA-KEALAKEHE SEWER4 EXPEND 569631 K-K SEWER NO ZONE (FED)4 EXPEND 569632 c/s-K-K SEW NO ZN DOC-F4 EXPEND 569634 KAILUA SEWER SO ZONE-FED4 EXPEND 569635 c/s-K-K SEW SO ZN DOC-F4 EXPEND 569641 KUAKINI INTCPT. trAil -FED4 EXPEND 569642 C/S-KUAKINI INTER. A-FED4 EXPEND 569643 KUAKINI INTCEPTER A -FED4 EXPEND 569646 REFUSE COMPACT. TRAILERS4 EXPEND 569651 KUAKINI INTCPTR. II A II PRIV4 EXPEND 569652 KUAKINI INTER A-PRIV/CTY4 EXPEND 569656 C/S-KUAKINI INTER. A-CTY4 EXPEND 569661 KAILUA-KONA SEW SYS PHIl4 EXPEND 569662 KAILUA-KONA WASTEWATER4 EXPEND 569663 CiS-KAILUA WTP INCREASE4 EXPEND 569664 KAILUA PLANT DRILLING4 EXPEND 569665 VARIOUS VEHICLES4 EXPEND 569666 SLUDGE CENTRIFUGE4 EXPEND 569667 KAILUA STP DISCHG WELLS4 EXPEND 569676 KAILUA-KONA SEWER SYSTEM4 EXPEND 569681 PUUANAHULU LANDFILL4 EXPEND 569686 KEEl TRANSFER STN IMPR4 EXPEND 569691 KUAKINI INTER B - FED4 EXPEND 569693 KUAKINI INTERCEPT C-CTY4 EXPEND 569695 KEALAKEHE OCEAN OUTFALL4 EXPEND 569697 KEAUHOU WALL REPAIRS4 EXPEND 569699 PUUANAHULU LANDFILL

4 EXPEND 569701 KAILUA-KONA SEWER-STATE4 EXPEND 569703 WEST HI SOLID WASTE FAC4 EXPEND 569705 KEALAKEHE EFFLUENT DISP4 EXPEND 569707 KEALAKEHE WWTP4 EXPEND 569709 WEST HI LANDFILL4 EXPEND 569711 KUAKINI INTERCEPT C-FED4 EXPEND 569712 PUUANAHULU LANDFILL4 EXPEND 569713 KAILUA TRANSFER STN IMPR4 EXPEND 569714 KAILUA/HEEIA GENERATORS4 EXPEND 569715 KEALAKEHE EFFLUENT DISP4 EXPEND 569716 WEST HI LANDFILL4 EXPEND 569717 OLD KONA AIRPORT SEWER4 EXPEND 569718 WEST HI SOLID WASTE DISP4 EXPEND 569719 KEALAKEHE WWTP - FED EPA4 EXPEND 569720 OLD KONA ARPT SPS&FM-SRF4 EXPEND 569721 OLD KONA ARPT SPS&FM-FED4 EXPEND 569722 KEALAKEHE EFFL DISP-FED4 EXPEND 569723 HEEIA & KAILUA WWTP IMPR4 EXPEND 569724 KEALAKEHE EFFL DISP SYST4 EXPEND 569725 KEALAKEHE EFFL DISP-ST4 EXPEND 569726 KEALAKEHE EFFL DISP-SRF4 EXPEND 569727 KEALAKEHE WWTP EXP-STATE4 EXPEND 569728 WEST HI LANDFILL4 EXPEND 569729 KEALAKEHE WWTP4 EXPEND 569730 OLD AIRPORT SEWER4 EXPEND 569731 ALII DR/WAIAHA PUMP STN4 EXPEND 569732 W. HI REGIONAL LANDFILL4 EXPEND 569733 KEALAKEHE TRANS STN SHED4 EXPEND 569734 ALII DR INTERCEPT CID4 EXPEND 569735 KAILUA LANDFILL CLOSURE4 EXPEND 569736 OLD KONA AIRPT SPS&FM-ST



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EXPENDEXPENDEXPEND


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OLD AIRPORT SPS & FMHEEIA & KAILUA WWTP IMPRWEST HI SOLID WASTE DISPWAIAHA BAY SPS - SRFALII DR INTRCPTR SWR-SRFKAILUA LANDFILL CLOSUREHOLUALOA SEWAGE PUMP STNKEAUHOU TRANSFER STNWAIAHA BAY SPS-SRFALII DR INT SWR A/B-SRFALII DR INT SWR C/D-SRFALII DR SEWER PROJECTSWEST HAWAII LANDFILLKEALAKEHE SEWAGE EFFLUENALII DR INT SEWER E&FHOLUALOA BAY SPSDISAPPEARING SANDS SPSSEWER FAC REHABWAIAHA BAY SPS-SRFALII DR INT SWR A/B-SRFKAILUA LANDFILL CLOSUREKEAUHOU TRANS STN RECONSKONA RD IMPROVE PH 2-FEDKONA RD IMPROVE PH 2-CTYDISAPPEAR SANDS SPS-SRFKEALAKEHE SEWG EFFLUENTALII SEWER/WAIAHA STNHONOKOHOU PMP SN/FORC MAALII DR INT SWR E&F-FEDHOLUALOA BAY SPS - SRFDISAPRNG SANDS SPS - SRFALII DR INT SWR C&D-SRFOLD KAILUA SCRAP MTL YDW. HI LANDFILL TELEPHONE

OCEAN VIEW TRANS/RECY CT

SOLID WASTE MGMT PROGGLENWOOD TRANSFER STNH, K, K, V WALL REPAIRSENERGY CONSERVATION ALTHILO & KONA LANDFILLSISWIDE TRANSFER STN IMPRE&W HI MATERIAL RECOVERYEAST HI TRANSFER STNHAZARD MITIG FR WW-FEMAHAZARD MITIG FR WW-DBEDHAZARD MITIG FR WW-ERFHAZARD MITIG FR WW-CTY

INTEREST FUNDSERIAL BOND REDEMP FUNDID BOND & INTEREST

TRANS. TO OTHER FUNDS -GTRANS. TO OTHER FUNDS -HTRANS. TO OTHER FUNDS -STRANS. TO OTHER FUNDS-PMTRS. TO OTHER FUNDS -FRSTRS.TO OTHER FUNDS-I.D.ATRS. TO OTHER FUNDS -CPTRS TO OTHER FUNDS - HSGTRS TO OTHER FUNDS-BIKETRS TO OTHER FUNDS-H.SWRTRS TO OTHER FUNDS KP SWTRS TO OTHER FUNDS CEMTYTRS TO OTHER FUNDS PKDEDTRANS TO SEWER FUNDTRANS TO HOUSING FUNDTRANS TO CAP PROJ FUND-GTRANS TO CAP PROJ FUND-HTRANS TO SOLID WASTE FND



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TRANS TO GOLF COURSE FNDTRANS TO CAP PROJ FND-GCTRANS TO HIGHWAY FUNDTRS TO SWR CONN LOAN FDTRANS TO SEWER LOAN FUNDTRANS TO PKG MTR FUNDTRANS TO GENERAL FUND-GA

PENSION ACCUMULATION - HPOST RET - HEXP FUND ERS - HFICA EMPLOYER SHARE - HEMP MEDICAL PLAN - HEMP DENTAL PLAN - HEMP GRP LIFE INS-HEMPLOYEE HEALTH PLANS-HPENSION ACCUMULATION - SPOST RETIREMENT - SERS EXPENSE FUND - SFICA EMPLOYER SHARE - SEMP MEDICAL PLAN - SEMP DENTAL PLAN - SEMP GRP LIFE INS - SEMPLOYEE HEALTH PLANS-SPENSION ACCUMULATION -PMPOST RETIREMENT - PMEXPENSE FUND - ERS - PMFICA EMPLOYER SHARE - PMEMP MEDICAL PLAN - PMEMP DENTAL PLAN - PMEMP GROUP LIFE INS - PMEMPLOYEE HEALTH PLANS-PMPENSION ACCUM - GEOPOST RETIREMENT - GEOEXPENSE FUND - ERS - GEOFICA EMPLOYER SHARE -GEOEMP MEDICAL PLAN - MPEMP DENTAL PLAN - MPEMP GRP LIFE INS - MPEMP HEALTH PLANS - GEOPENSION ACCUM. - HRAPOST RETIREMENT - HRAEXP FUND ERS - HRAFICA EMP SHARE - HRAEMP MEDICAL PLAN - HRAEMP DENTAL PLAN - HRAEMP GRP LIFE INS - HRAUNEMP/WORK COMP - HRAEMPLOYEE HEALTH PLAN-HRAPENSION ACCUMULATION-HSGERS EXP FUND-HOUSINGFICA EMPLOYER SHARE-HSNGEMPLOYEE HEALTHPLANS-HSGPENSION ACCUM - BPOST RETIREMENT - BERS EXPENSE FUND - BFICA EMPLOYER SHARE - BEMP MEDICAL PLAN - BEMP DENTAL PLAN - BEMP GRP LIFE - BEMPLOYEE HEALTH PLANS-BPENSION ACCUM-VERS EXPENSE FUND-VFICA EMPLOYER SHARE-VEMPLOYEE HEALTH PLANS-VPENSION ACCUMULATION-LFPENSION ACCUMULATIN-PWHLERS EXP FUND - SWFICA EMPLOYER SHARE - LFFICA EMPLOYER SHARE-PWHLEMPLOYEE HEALTH PLANS-LFEMPLOYEE HLTH PLANS-PWHLPENSION ACCUMULATION-GCERS EXP FUND-GCFICA EMPLOYER SHARE-GC



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EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND

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EMPLOYEE HEALTH PLANS-GC

INT ON GO BONDS-COUNTYGEN SER BOND RED-COUNTY1978 SINKING FUNDINT ON ANTICIPATED DEBTDEBT SERV TO GEN FUND-GC

LEGIS PENSIONSLEGIS PENSIONS - BONUSLEGIS PENSIONS - POST RTCOUNTY PENSIONSCOUNTY PENSIONS - BONUSCOUNTY PENSIONS-POST RETPOL-FIRE-BAND PENSPOL-FIRE-BAND-BONUSPOL-FIRE-BAND-POST RETERS PENSION ACCUM FUND-GPOST RETIREMENT -GBONUS FOR PENSIONERS - GERS-EXP FUND - GFICA-EMPLOYERS SHARE -GFICA MEDICARE CONTRIBFLEXIBLE EMP BEN PROGRAM

EMPLOYEE MEDICAL PLAN-GEMPLOYEE DENTAL PLAN - GEMPLOYEE GRP LIFE INS-GHEALTH FUND ADM COST-GEMPLOYEE HEALTH PLANS-G

UNEMP/WRKS COMP FY82-83UNEMP COMPENSATIONVACATION PAYPROV COMPENSATION ADJ-GPROV-COMPENSATION ADJ-HADVERTISINGMOTOR VEH LIAB INSM/V LIAB INS 81-82PROV FOR SALARY ADJM.V. LIABILITY INSURANCEWORKER'S COMPENSATIONPREMIUM ON BONDCONTINGENCY -GENERALSP COUNSEL-SAME VS YAMAGRMT KAPLAN VS ONOCONTINGENCY - GCCONTINGENCY - VEH DISPCONTINGENCY - HCONTINGENCY - SCONTINGENCY - PMCONTINGENCY - MPCONTINGENCY-BEAUTIFCONTINGENCY - SWSUNDRY REFUNDREFUND AUTO/TRAILER TAXRISK MGMT STUDYCiS-RISK MGT PROGRAMLIABILITY & DAMAGE CLAIMSELF INSURANCE ACCOUNTYAFUSO V KONA CONSTLANGDON OWENINSURANCE CONSULTATIONVARIOUS INS COVERAGESM.V. LIABILITY INSURANCEHAWN PARA PK SUBDV PARKPURCHASE OF EQUIPMENTWT LIFTING EQUIP-POLICEONE VANPROV FOR COMP ADJ-GCPROV FOR COMP ADJ - SWPROV COMP ADJ - VEH DISP



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PROV COMPENSATION ADJ-BPROV-COMPENSATION ADJ-SPROV-COMPENSATION ADJ-PMPROV FIREFIGHTERS ARBITRPROV FUTURE BUDGET SHTFLHCEOC BUILDING RENOVATNPAAUILO FIRE HYDR INSTPUNA ERUPTION/FIRE EMERGCOLL. BARG. COST ITEMSPROV FOR TRANSITIONPROV FOR OVERTIME COMPENPROVISION FOR MISC S&WVAR INSURANCE COVERAGESPROV FOR REALLOCATION-GPROV FOR REALLOCATION-HPROV FOR REALLOCATION-SPROV FOR REALLOCATION-PMPROV FOR REALLOCATION-SWPROV FOR REALLOCATION-GCHAMANO VS. IGNACIOMATSUMURA VS. DIEGOFAIRCHILD VS CARVALHOHOKE VS PAULRAPOZA V. WARDTRAVELERS VS COUNTYPOWELL VS WATER RESOURCEBOWMAN V COUNTYWORKER'S COMPo - GWORKER'S COMP - HWORKER'S COMP - SWORKER'S COMP - MPWORKER'S COMP - PMUNEMP COMP - GUNEMP/WORKMENS COMP-HRAWORKER'S COMP - SWWORKERS COMP - GCREVIEW MEDICAL BILLSREVIEW MEDICAL BILLSREVIEW MEDICAL BILLS

RISK MGMT. GROUP STUDYcis RISK MANAGEMENT PROGRISK MANAGEMENT STUDYLOAN TO H.R.A.PROVISION FOR H.R.A.GRANT TO HVEEMERGENCY GENERATORSEMERG. GENERATOR SYSTEMSTRANS TO SELF INSURANCENO-FAULT&VEH CLAIM/JUDGMISC INS CLAIMS & JUDGMTDISASTER REAL PROP CLAIM911 EMERG PHONE SYSTEMATWELL V. CTYKAJIYAMA V. YOSHIDAISLAND INS. V. CTYTRANSFER TO DWSEMERGENCY REPAIRSWAIPIO VALLEY RELIEFPUB SAF DISASTER/EMERG-GPUB SAF DISASTER/EMERG-HPRIOR YR UNUSED ENCUM-GPRIOR YR UNUSED ENCUM-HPRIOR YR UNUSED ENCUM-SPRIOR YR UNUSED ENCUM-PMPRIOR YR UNUSED ENCUM-BPRIOR YR UNUSED ENCUM-HREQPT LEASE INSTALLMENTSEM PAY ADJUSTMENTS-GEM PAY ADJUSTMENTS-HEM PAY ADJUSTMENTS-SBOND SALE EQPT PURCHASESCHARTER COMMISSIONACE AWARDSUNIT 13 REPRICING - G

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4 EXPEND 591276 UNIT 13 REPRICING - H4 EXPEND 591277 UNIT 13 REPRICING - S4 EXPEND 591278 UNIT 13 REPRICING - HSNG4 EXPEND 591281 O/R CONTINGENCY-HAP4 EXPEND 591282 O/R CONTINGENCY-VOUCHER4 EXPEND 591283 O/R CONTINGENCY-CTY4 EXPEND 591284 OPERATING CONTINGENCY4 EXPEND 591288 BUILDING CODE ENFORCEMNT4 EXPEND 591289 INTEGRATED WASTEMGMT SYS4 EXPEND 591290 REAPPORTIONMENT COMM4 EXPEND 591291 COUNTY BLDG RENT (DWS)4 EXPEND 591292 E - 9114 EXPEND 591293 REPLACEMENT RESERVE ACCT4 EXPEND 591296 REPLACEMENT RESERVE ACCT

4 EXPEND 591301 PROV FOR EARLY RETIRMT-G

4 EXPEND 592101 WAIMEA CIV DEN FIRE STA4 EXPEND 592104 HAW PUB SAFETY BLDG4 EXPEND 592105 GAS CHROMATOGRAPH4 EXPEND 592106 PUB SVC CNTR SCHULTZ SID4 EXPEND 592107 FIRE DEPT CENTRL WRHSE4 EXPEND 592109 CONSTR RESERVOIR & VEH4 EXPEND 592110 DWS-N.KONA SYSTEM PH II4 EXPEND 592112 LOKAHI PARK IMPR4 EXPEND 592115 KONA POLICE STATION4 EXPEND 592116 C/S-KONA POLICE STATION

4 EXPEND 593101 CONTG/UNSP LCL OPTN4 EXPEND 593103 KULAlMANO ELDRLY HSG4 EXPEND 593105 ADMINISTRATIVE EXPENSE4 EXPEND 593106 CONTINGENCIES4 EXPEND 593108 SITE IMPR ELDERLY HSG4 EXPEND 593109 HAILI ELDERLY HOUSING4 EXPEND 593110 PAPAALOA ELDERLY HOUSING4 EXPEND 593111 PLNG & MANAGEMENT4 EXPEND 593112 ADMINISTRATION4 EXPEND 593113 CONTGN/LOCAL OPTION4 EXPEND 593115 KA HOME PULAMA SITE IMPR4 EXPEND 593116 HALE ULU HOI SITE IMPR4 EXPEND 593117 ARCH ANAL OF HIST MATL4 EXPEND 593118 GENERAL ADMIN4 EXPEND 593119 COMPR HOUSING PLAN4 EXPEND 593120 LANlKAULA/KAMANA ROW4 EXPEND 593122 ADMINISTRATION4 EXPEND 593123 CONTINGENCIES4 EXPEND 593125 GENERAL ADMINISTRATION4 EXPEND 593126 HAILI ELDERLY HOUSING4 EXPEND 593127 CONTINGENCIES/LOCAL OPT4 EXPEND 593128 HAILI ELDERLY HOUSING4 EXPEND 593129 HAILI ELDERLY HSG PROJ4 EXPEND 593135 FAMILY CRISIS SHELTER4 EXPEND 593136 PURCHASE OF REAL PROP4 EXPEND 593137 LAUPAHOEHOE WATER EXT4 EXPEND 593138 CiS-NO HILO WATER SYST-I4 EXPEND 593140 EASTER SEAL SOCIETY CTR4 EXPEND 593141 PURCH OF REAL PROPERTY4 EXPEND 593142 FAC FOR INDEP LIVING4 EXPEND 593143 KONA KRAFTS LAND APPRAIS4 EXPEND 593144 REMOVAL OF ARCH BARRIER4 EXPEND 593146 GEN ADMIN4 EXPEND 593151 NAALEHU COMM CTR REPAIRS4 EXPEND 593153 LAUP WATER SYST-PAPAALOA4 EXPEND 593154 CONST OF LAUP WATER SYST4 EXPEND 593155 CiS-NO HILO WATER SYS-II4 EXPEND 593156 PAAUILO GYM IMPROVEMENTS4 EXPEND 593158 KEAAU COMM CENTER4 EXPEND 593159 KEAAU COMM CENTER CONSTR4 EXPEND 593160 REPAIR/OUTFIT HOMES4 EXPEND 593165 GENERAL ADMIN4 EXPEND 593166 COMPR HOUSING PLAN4 EXPEND 593167 COMPRHENS HOUSING PLAN4 EXPEND 593168 COMMUNITY ATTITUDE SURV



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593201593202593206593207593211593216593217593221593222593226593227593231593232593236593237593241593242593246593247593248593251593252593256593257593258593259593260593261593262593266593271593272593276593277593281593286593287593288593289593291593292593296593297

593301593306593307593311593312593316593317593321593326593331593336593341593346593351593356593359593361593363593365

WAIMEA COMM CENTERWAIMEA COMM CENTER CONSTKEALAKEHE HOUSELOTS IIKEALAKEHE HSLTS SITE IMPLYMAN FIELD AIR CARGOPLANNING - ADMINIS.cis AIR CARGO DIST CTRCONTINGENCYKEALAKEHE HSLTS SITE IMPLIKEKE HOUSE ILIKEKE HOME ROOF REPLCMTLIKEKE HOUSE IILIKEKE HOME ROOF REPLACEPAHALA SINGLE FAMILY HSGPAHALA VILL X SITE IMPRPAHALA ELDERLY HOUSINGPAHALA ELDERLY HSG CONSTPAPAALOA ELDERLY HOUSINGPAPAALOA ELDERLY HOUSINGPAPAALOA ELD. HSG. CONSTKAMUELA VEG COOLINGKAMUELA VEG PLANT EXT.REMVL OF ARCH BARRIERSWAIAKEA-UKA GYM RENOV.YANO HALL ARCH BARRIERSSPENCER PARK ARCH BARR.ONEKAHAKAHA BARRIER REMKOHALA SR. CENTERKOH CIVIC CENT COMFT STNALZHEIMER DISEASE CENTERW. HAWAII INT CARE FACcis KONA ELDRLY CARE FACPRE-SCHOOL RENOVATIONPRESCHOOL RENOV/REV FUNDCONTINGENCYPLANNING/ADMINISTRATIONcis - COMPR. HSG. PLANcis CAMP WATER SURVEYcis DEVELOPMT IMPACT FEEDOWNTOWN HILO REVITALIZHILO MAIN STREET PROGRAMPIIHONUA DEEPWELL NO. 2PIIHONUA WELL #2 DRILL

HOUSING - LO/MOD INCOMEPLANNING/ADMINcis COMPR. HOUSING PLANHI OCEAN SCI & TECH PKHOST PARK MKTG STRATEGYFEASIBILY/CARGO & DISTR.cis TRANSP/DISTRIB. CENTPAHOA FIRE TRUCK ACQIS-WIDE HSG PROJALZHEIMER CTR RENOVHILO MAIN ST. PROGRAMWAINAKU #2/HAAHEO WATERREM OF ARCH BARRIERCONTINGENCYPLNG/ADMINNO KOHALA FIRE TRUCK ACQWEST HI HOUSING PROJECTSHILO MAIN ST PROGRAMDOWNTOWN LOAN PROGRAM


EXHIBITLEVEL TYPE CODE DESCRIPTION---------------------- ------------------- -------------------------

4 EXPEND 593367 PLNG/ADMIN4 EXPEND 593368 HOMELESS SHELTER ACQ4 EXPEND 593369 HILO ARMORY DESIGN/ROOF4 EXPEND 593370 VILLA FRANCA WATERLINE I4 EXPEND 593371 PLNG/ADMIN4 EXPEND 593372 HSNG/LO-MOD INC FAM4 EXPEND 593373 CHILD CARE CENTERS4 EXPEND 593374 HILO MAIN ST PROGRAM4 EXPEND 593375 PLNG/ADMIN/FAIR HOUSING4 EXPEND 593376 ASSIST PROG FOR HOMELESS4 EXPEND 593377 HALAULA PRODUCTION WELL4 EXPEND 593378 HILO MAIN ST PROGRAM4 EXPEND 593379 PLNG/ADMIN/FAIR HOUSING4 EXPEND 593380 HSNG FOR LO/MOD4 EXPEND 593381 EMERG SVC CTR-SGL HMLS4 EXPEND 593382 8 1/2 MI CAMP WATERLINE4 EXPEND 593383 HILO MAIN ST PGM4 EXPEND 593384 REM OF ARCH BARR-MT VIEW4 EXPEND 593385 PLNG/ADMIN/FAIR HOUSING4 EXPEND 593386 HILO EMERG SHELTER REHAB4 EXPEND 593387 MUTUAL SELF-HELP HOUSING4 EXPEND 593388 HAWI WATERLINE REPL4 EXPEND 593389 HILO MAIN ST PROGRAM4 EXPEND 593390 REMOVAL OF ARCH BARRIERS4 EXPEND 593391 PLNG/ADMIN/FAIR HOUSING4 EXPEND 593392 SELF HELP HOUSING4 EXPEND 593393 BIG IS REHAB LOAN PGM4 EXPEND 593394 SEC 202 ELD HSNG PROJ4 EXPEND 593395 HAWI PRODUCTION WELL4 EXPEND 593396 HILO MAIN ST PGM4 EXPEND 593397 HALE HALAWAI REMOVE ARCH4 EXPEND 593398 PLNG/ADMIN/FAIR HOUSING

4 EXPEND 593401 KA'U POLICE STN CONST4 EXPEND 593402 PARADISE PARK FIRE TRUCK4 EXPEND 593403 HI CTY BLDG REM ARCH BAR4 EXPEND 593404 PLNG/ADMIN/FAIR HSNG4 EXPEND 593405 PIIHONUA PRODUCTION WELL4 EXPEND 593406 HOVE FIRE TRUCK ACQ4 EXPEND 593407 PEPEEKEO FIRE TRUCK ACQ4 EXPEND 593408 HI IS FOOD BANK EQPT PUR4 EXPEND 593409 MOBILE MULTI-SVC CTR VAN4 EXPEND 593410 PEPEEKEO FIRE TRUCK ACQ4 EXPEND 593411 HALE KOKUA REHAB PROG4 EXPEND 593412 MOHOULI ST 811 GRP HOME4 EXPEND 593413 HILO MAIN ST PROGRAM4 EXPEND 593414 CENTRAL FIRE STN REHAB4 EXPEND 593415 REM OF ARCH BARRIERS4 EXPEND 593416 HAMAKUA HSG CAMP WATER4 EXPEND 593417 BRANTLEY CTR ROOF4 EXPEND 593418 HILO MAIN ST PROGRAM4 EXPEND 593419 NANAWALE COMM BALL FIELD4 EXPEND 593420 KEAAU COMM/SENIOR CTR4 EXPEND 593421 PEPEEKEO VOLUNTEER FIRE4 EXPEND 593422 ADMIN/PLNG/FAIR HSNG4 EXPEND 593423 CARE-A-VAN PROG VAN4 EXPEND 593424 PAHALA FIRE TRUCK ACQ4 EXPEND 593425 LAUPAHOEHOE FIRE TRUCKAC4 EXPEND 593426 CENTRAL FIRE TRUCK ACQ4 EXPEND 593427 HOVE FIRE STATION CONST4 EXPEND 593428 ADMIN/PLNG/FAIR HSNG4 EXPEND 593429 ADA CURB CUT TRANS PLAN4 EXPEND 593430 PCC/YH/NCC/SBP ARCH BARR4 EXPEND 593431 CENTRAL PUNA WATER PLAN4 EXPEND 593432 HAMAKUA HSG WTR DIST SYS4 EXPEND 593433 LINCOLN PARK IMPROV4 EXPEND 593434 HHC-OOKALA/PAAUHAU WATER4 EXPEND 593435 EASTER SEALS FAC RENOV4 EXPEND 593436 HOSPICE OF HILO C&T CTR4 EXPEND 593437 PAHOA MULTI-PURP FAC4 EXPEND 593438 FORMER FAM CRISIS DEMOL4 EXPEND 593439 LAUPAHOEHOE FIRE CONST4 EXPEND 593440 HILO ARMORY RESTOR4 EXPEND 593441 WAILUKU RIVER PARK4 EXPEND 593442 RES REHAB PGM



PAGE 59 EXHIBIT

444444444

4

444444444444444444444

444444444

4


EXPEND

EXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPENDEXPEND


EXPEND

593443593444593445593446593447593448593449593450593451

594133

595101595102595103595104595105595106595107595108595109595110595111595112595113595114595115595116595117595118595119595120595121

598102598103598104598105598115598121598131598136598145

599921

ADMIN/PLNG/FAIR HSNGE.HI MOBILE HEALTH CARERES REHAB LOAN PROGRAMPOLICE DETENTION FACNAALEHU COMM CTR REHABPAHALA FIRE STATIONHAMAKUA HEALTH CENTERWAILUKU RIVER PARKADMIN/PLNG/FAIR HOUSING

WELCOME GROUNDSIGNS

1992 HOME PROJECTS1992 HOME ADMINHUALALAI ELDERLY HSG1993 HOME ADMIN1993 HOME CHDOOULI SELF HELP HSG1994 HOME CHDO1994 HOME ADMINHAWI SELF HELP HSG & REHHAWI SELF HELP HSG1995 HOME ADMINCOH TENANT-BASED R/AHAWI SELF HELP HSG1996 HOME ADMINCOH TENANT-BASED R/AHUALALAI ELDERLY HSG1997 HOME ADMINC OF H TENANT-BASED R/AKURTISTOWN MSH HOUSINGASSISTED LIVING PROJECTOHCD ADMINISTRATION

AHUALANI PARK IMPRcis AHUALANI PARK IMP -IAHUALANI PARK IMPROVE.AHUALANI PARKPAYROLL CLEARANCESELF INSURANCE FUNDSUSPENSE ACCTASSET & FUND RULESSTATE WEIGHT TAX FUND

PROV FOR OVERTIME COMPEN

COUNT 4140



Code Listings - Object Codes

Summary of Group Headings

Personal Services:011-099 Salaries and Wages

Other Current Expenses:101-199 Contractual Services201-299 Materials and Supplies301-399 Other Charges

Equipment:401-499

06/07/99

Equipment



Code Listings - Object Codes

Major Classifications

Personal Services011 Regular Salaries and Wages021 Overtime Salaries and Wages099 Miscellaneous Salaries and Wages

Other Current ExpensesContractual Services

101 Postage and Freight102 Telephone103 Janitorial Services104 Travel/Conferences105 Uniform Allowance106 Printing107 Advertising109 Equipment RepairslMaintenance110 Repairs to Facilities111 Rental!Lease of Equipment112 Mileage and Auto Allowance113 Water, Gas and Sewer114 Electricity115 Miscellaneous Contractual Services121 Refuse Disposal

Materials and Supplies216 Agricultural Supplies217 Cleaning and Sanitation Supplies218 Fuels and Lubricants219 Medical Supplies220 Meal Provisions223 Nutrition Supplies225 Educational- Recreational- Scientific Supplies227 Computer and Office Supplies228 MY/Heavy Equipment Parts and Supplies229 Building and Construction Materials230 Highway Materials231 Public Safety Supplies235 Miscellaneous Materials and Supplies

Other Charges337 Subscriptions and Membership

06/07/99



338339340341371

Equipment449450453454456457458478479480

06/07/99

Rent of Land - Buildings - OfficesInsuranceEmployee AwardsMiscellaneous ChargesHousing Subsidies

Motor VehicleOffice Equipment - Fixtures - FurnishingsEducational- Scientific - Recreational EquipmentComputer EquipmentConstruction and Repair EquipmentFire Station EquipmentRescue EquipmentStreet Lighting and Traffic SignalsEngineering Instruments and EquipmentMiscellaneous Equipment

CQUNTY·QF HAWAIIAccounting Manual, Part I


Code Listings - Object CodesDescriptions

Code

011 Regular Salaries and Wages

Salaries and wages (gross) paid to persons employed by the County of Hawaii.Includes regular and split shift pay, as well as various "paid-not worked" time,such as holidays, vacation, sick leave, and other paid leaves, excluding workers'compensation.

021 Overtime Salaries and Wages

Includes overtime paid at time and one-half as well as overtime paid at doubletime rate, various "straight time with premium" payments, and cashing out ofcompensatory time.

099 Miscellaneous Salaries and Wages

Includes miscellaneous payments charges to salaries and wages account such astemporary assignment, shift differential, hazardous duty, meals, etc., along withfringe benefits for federal/state grants.

101 Postage and Freight

Expenditures for services and expenses incident to the transportation of things andpostage, including:

a. Courier service g. Postage meter settingsb. Freight charges h. Postal permit depositsc. Postage stamps I. Box rentalsd. Stamped envelopes J. Postage registrye. Stamped postal cards k. Postal insurance feesf. Express package services

(upS, Fedex)

06/07/99


102 Telephone


Charges for telephone rentals, monthly charges, and related costs, including:

a. Telephoneb. Long distance chargesc. Telecomm/data linesd. Cablegram

103 Janitorial Services

e. Radiogramf. Telephone moves and installationsg. Facsimile and modem line charges

Includes services for janitorial and grounds maintenance.

104 Travel/Conferences

Expenses for intra-, inter-island, and out of state travel while away from workplace, and registration fees for conferences and workshops, including:

a. Air fare g. Registration feesb. Per diem h. Parking feesc. Travel meals 1. Gratuitiesd. Laundry J. Workshop registration feese. Taxi fare k. Conference registration feese. U-drive/gasoline

105 Uniform Allowance

Includes payments for employees' uniform allowances pursuant to collectivebargaining contracts.

106 Printing

Cost of all printing, duplicating, engraving, binding, and other expenses jobbedout to vendors, including:

a. Annual reports g. Decalsb. Office forms h. Bannersc. Letterheads 1. Outside copying servicesd. Envelopes J. Business cardse. Radio logs k. Veluxingf. Rules, regulations & procedures

06/07/99


107 Advertising


Charges for commercial, legal and promotional advertising or publication ofofficial notices, including:

108

a. Public noticesb. Bid proposalsc. Hearing notices

Equipment RepairslMaintenance

d. Radio announcements (ads)e. Television adsf. Magazine ads

Cost ofrepairing equipment by vendors or the Automotive Division, including:

a. Equip. maintenance contractsb. Motor vehicle repairsc. Construction equip repairsd. Computer repairse. Office equipment repairs

f. Air conditioning repairsg. Medical equipment repairsh. Reupholstering furniture1. Misc. equipment repairsJ. Elevator service/repairs

110 Repairs to facilities

Includes the cost of outside labor, materials and supplies used in repairing andmaintaining buildings and facilities. (Example: Charges for labor, materials andsupplies by a painting contractor would be budgeted here. Paint would bebudgeted under 229 Building and Construction Materials if job will be done inhouse.)

a. Buildingsb. Pavilions

111 RentaVLease of Equipment

c. Swimming poolsd. Other parks facilities

Charges for rental of all equipment, including:

a. Copiersb. Radio systemsc. Computer equipmentd. Construction equipment

112 Mileage and Auto Allowance

e. Leased softwaref. Vehiclesg. Helicopters

Car mileage claims and monthly auto allowances by employees, volunteers,commissions, etc.

06/07/99


113 Water, Gas and Sewer


Charges for utilities used. (Does not include vehicle fuel.)

114 Electricity

Charges for electricity used.

115 Miscellaneous Contractual Services

Charges for other contractual services not classified, including:

a. Contracts for servicesb. Professional feesc. Alann system/service

121 Refuse Disposal

d. Software servicese. Cable television

Charges for refuse disposal, including:

a. Tipping fees at landfillb. Rubbish pickup

216 Agricultural Supplies

c. Disposal ofdiscarded oild. Disposal ofhazardous wastes

Charges for the acquisition of supplies relating to nursery, horticultural orbotanical activities, including:

a. Herbicidesb. Fertilizersc. Pesticides

217 Cleaning and Sanitation Supplies

d. Plant materialse. Nursery supplies

Charges for the acquisition ofcleaning and janitorial supplies, including:

a. Detergent!soapb. Paper towelsc. Toilet tissue

06/07/99

d. Plastic trash bagse. Cleaning and sanitation suppliesf. Swimming pool and sewer chemicals


218 Fuels and Lubricants

Charges for gasoline and oil, including:

a. Gasoline for vehicles and equipmentb. Oil (all types)c. Greased. Diesele. Other petroleum products

219 Medical Supplies


Supplies required for medical treatment, including:

a. Medicineb. Drugsc. First aid kits

220 Meal Provisions

d. Laboratory suppliese. Other medical supplies

Includes meals provided to employees per collective bargaining agreements.(Does not include meals consumed by employees during travel status.)

a. After normal work hoursb. Working during meal timec. Prisoners' meals

223 Nutrition Supplies

Includes congregate and home delivery meals provided by the Nutrition Program,Elderly Recreation Division.

a. Meals b. Disposable supplies (plates, napkins, etc.)

225 Educational- Recreational- Scientific Supplies

Charges for the acquisition of supplies chargeable to any of the aboveclassifications, including:

a. Athletic equipmentb. Summer fun suppliesc. Reference books/manuals

06/07/99

d. Informational videotapese. Training/technical materialf. Talc for liming fields


227 Computer and Office Supplies


Includes all classes of supplies required for office use, such as:

a. Filing folders h. Pens and pencilsb. Adding machine tapes I. Desk padsc. Binders J. Machine ribbonsd. Carbon paper k. Rulerse. Clips 1. Toner for copiers and printersf. Indexes m. Computer suppliesg. Ink n. Other articles for office use

228 MY/Heavy Equipment Parts and Supplies

All classes of parts and supplies required for motor vehicles and heavy equipment(excluding fuels and lubricants), including:

a. Automotive partsb. Tiresc. Batteries

229 Building and Construction Materials

All items bought for use in connection with the upkeep of buildings and land,including:

a. Lumber f. Hardwareb. Nails g. Hot mixc. Paint h. Cold mixd. Cement I. Base coursee. A.C. j. Gravel

230 Highway Materials

All classes of materials required to maintain the County's highways, including:

a. A.C.b. Hotmixc. Cold mix

06/07/99

d. Base coursee. Gravelf. Cement


231 Public Safety Supplies


Police, fire, and civil defense supplies, including:

a. Ammunition e. Helmetsb. Crime lab supplies f. Sandbagsc. Barricades g. Uniform items, badgesd. Flares h. Oxygen, SCUBA

235 Miscellaneous Materials and Supplies

Charges for the acquisition of tangible goods not properly chargeable to any otherclassification, including:

a. Film and processingb. Safety suppliesd. Blank videotapes

337 Subscriptions and Membership

d. Batteriese. Blank audiotapes

Charges for subscriptions and memberships, including:

a. Professional association duesb. Newspapersc. Journalsd. Periodicals

338 Rent of Land - Buildings - Offices

e. CD ROM subscriptionsf. Electronic media & internet

subscriptionsg. Other publications

Includes charges for rental or lease of land, buildings, and office space, along withassociated common area maintenance fees.

339 Insurance

Includes expenditures for insuring buildings, equipment, liabilities, and bondingofofficials; also County self-insurance payments.

340 Employee Awards

Includes expenditures for all types of service, retirement, safety and incentiveawards.

06/07/99


341 Miscellaneous Charges


Includes charges for all other charges not classified, including:

a. Commission meals and coffee suppliesb. Training coffee suppliesc. Hotel charges for hosting conferencesd. Trophiese. Public relations, promotional handoutsf. Honorariumg. Award recognition to non-employees, including meals at recognition banquetsh. Meals for visiting dignitaries

449 Motor Vehicle

Includes the cost of the motor vehicle and accessories purchased and installed invehicle, as well as certain additional charges that are incurred to place the asset inservice, including extended warranty cost.

450 Office Equipment - Fixtures - Furnishings

Includes the cost of office equipment, fixtures and furnishings, as well as certainadditional charges that are incurred to place the asset in service, such asinstallation costs.

453 Educational- Scientific - Recreational Equipment

Includes the costof educational, scientific, and recreational equipment as well ascertain additional charges that are incurred to place the asset in service, such asinstallation costs.

454 Computer Equipment and Software

Includes the cost of purchased (not leased or rented) computer equipment andsoftware, as well as certain additional charges that are incurred to place the assetin service, such as installation costs and initial warranty or extended warrantycosts. Also includes budgeted computer software upgrades.

456 Construction and Repair Equipment

Includes the cost of construction and repair equipment as well as certainadditional charges that are incurred to place the asset in service, such asinstallation costs.

06/07/99


457 Fire Station Equipment


Includes the cost of fire station equipment as well as certain additional chargesthat are incurred to place the asset in service, such as installation costs.

458 Rescue Equipment

Includes the cost of rescue equipment as well as certain additional charges that areincurred to place the asset in service, such as installation costs.

478 Street Lighting and Traffic Signals

Includes the cost of street lighting and traffic control signal equipment as well ascertain additional charges that are incurred to place the asset in service, such asinstallation costs.

479 Engineering Instruments and Equipment

Includes the cost of engineering instruments and equipment as well as certainadditional charges that are incurred to place the asset in service, such asinstallation costs.

480 Miscellaneous Equipment

Includes all other equipment not classified.

06/07/99



Chart of General Ledger Accounts

Trust Long-

Acc!. Spec. Debt Cap. Enter- and Tenn Fixed

No, Account Name Gen. Rev. Svc. Proj. prise Ag£y Debt Assets

Assets and Other Debits

Cash1101.01 Cash X X X X X X1101.02 Imprest Fund X X X X1101.03 Petty Cash Fund X1101.04 Cash - Construction X

1101.09 Cash - Reserve X X

1101.15 Cash - Special Assessments X

1101.16 Cash - Restricted with Escrow X

1101.17 Cash - Security Deposit X

1101.18 Cash with Rental Agent X

Real Property Taxes Receivable

1106.Dl RPT - Current Receivable X

1106.02 RPT - Delinquent Receivable X

1106.03 RPT Liens Receivable X

1106.05 RPT Liligated Claims Rec. X

Accounts Receivable

1113.00 Employee Health Plan Rec. X1115.10 Accounts Rec. - Auto Division X1115.20 Security Deposit Receivable X

1115.40 Landfill Fees Receivable X

1115.70 Sewer Charges Receivable X

Other Receivables

1123.00 Prepaid Expenses X

1124.00 Loans Receivable X

1125.00 Rent Receivable X

1127.00 Other Receivables X X X X

1127.10 Private Contributions XReceivable

1127.30 Community Benefit Assess. X XRec.

06/07/99



Trust Long-

Acct. Spec. Debt Cap. Enter- and Tenn Fixed

No. Account Name Gen. Rev. Svc, Proj. pnse Ag£y Debt Assets

Other Receivables (continued)

1131.00 State Grants Receivable X X X X1131.07 Due from DWS - 1981 Series A X1131.08 Due from DWS - 1984 Series A X1131.09 Due from DWS - 1989 X

Refunding1131.12 Due from DWS - 1993 Series A X

1131.13 Due from DWS - 1998 Series A X

1131.50 State Loans Receivable X

1133.00 Federal Grants Receivable X X X X

1133.50 Federal Loans Receivable X

Fixed Assets1160.Q1 Buildings and Structures X

1162.00 Land X X

1163.00 Buildings and Structures X

1163.02 Ground and Site Improvements X

1163.03 Furniture and Fixtures X

1164.00 Machinery and Equipment X

1165.00 Construction in Progress X

1169.00 Accumulated Depreciation X

Other Debits

1171.00 Estimated Revenues X X X X

1172.00 Revenue Collections X X X X

1172.25 Other Financing Sources X

1172.30 Operating Transfers In X

1181.00 Amt Avail. in Debt Service XFund

1182.00 Amt to be Provided in Future XYrs

Liabilities, Other Credits, and Fnnd Balances

Liabilities, Other than Long-term

2201.00 Vouchers Payable X X X X X X

2202.00 Warrants Payable X X X X X X

06/07/99



Trust Long-

Acct. Spec. Debt Cap. Enter- and Term Fixed

No. Account Name Gen. Rev. Svc, Proj. prise Agcy Debt Assets

Liabilities, Other than Long-term(continued)

2203.21 Taxi Coupons Payable X2203.22 Payroll Refunds Payable X

2203.23 Vacation Transfers In Payable X

2207.00 Due to Other Funds . X X X X

2208.05 Due to IRS - Arbitrage Rebate X2208.10 Due to Ouli Ekahi Limited Ptnrs X2208.51 State Withholding Taxes X

Payable2208.52 FederallFICA W/H Taxes X

Payable2208.53 FICA Taxes Payable X

2209.00 Real Prop. Tax Due to Counties X

2212.00 Interest Payable X X

2212.51 Note Payable to FmHA X

2213.00 Security Deposit Payable X

2214.00 Other Payab1es X X X

2214.11 Other Current Liabilities X

2214.25 Lapsed Warrants Payable X

2215.00 Advances and Deposits X

2215.50 Unearned Rental X

2216.10 Landfill Fees Suspense Account X

2229.01 RPT Appeals Cost Deposit X

2229.02 RPT Sale Excess Over Upset X

2229.03 RPT Suspense Account X

2229.05 RPT Litigated Claims Payable X

2229.06 RPT Dedication Deposits X

2229.07 RPT Collected in Advance X

2229.08 RPT Nat. Disaster Relief XPayable

Liabilities, Long-term

2230.01 Due to H1drs of Sp. Assess. XBonds

2231.00 Bonds Payable X X

2231.55 GO Bonds Series 1977A X

06/07/99



Trust Long-

Acct. Spec. Debt Cap. Enter- and Term Fixed

No. Account Name Gen. Rev. Svc. Proj. prise Ag£y Debt Assets

Liabilities, Long-term (continued)

2231.66 GO & Reftmding Bonds 1993A X

2231.67 SRF Loans Payable X

2231.68 Pub Improve Bonds 1996A X

2231.69 Pub Improve GO Bonds 1996B X

2231.70 GO Bonds 1997A X

2231.71 GO Bonds 1998A X

Other Credits2233.00 Unallot Approp Gen Fund Trfr X

2234.00 Unallot Approp Other Fund Trfr X

2235.00 Unallot Approp CP Fund XBalance

2236.00 Unallot Approp FTX Incr 88-92 X





2241.00 Appropriation X X X X X

2242.00 Expenditures X X X X X X

2244.00 Reserve for Encumbrances X X X X X

Deferred Revenue

2248.01 RPT Current Deferred Revenue X

2248.02 RPT Del. Deferred Revenue X

2248.05 Deferred Liquor Revenue X

2248.11 Deferred Revenue X X

2248.40 Landfill Deferred Revenue X

2248.70 Sewer Deferred Revenue X

Fund Equity

2271.00 Fund Balance X X X X X X

2271.05 Fund Balance - Designated X X X X

2271.06 Fund Bal Res for Drug Enforce X

2271.08 Fund Bal Reserved for Grants X

2271.15 Contrib from Private Sources X

06/07/99



Trust Long-

Acc!. Spec. Debt Cap. Enter- and Tenn Fixed

No. Account Name Gen. Rey. Svc. Proj. pnse Ag£y Debt Assets

Fund Equity (continued)

2271.21 Fund Bal Design for Equip Repl X

2271.23 Fund Balance - SRF X

2271.24 Fund Balance - Fuel Tax 92-94 X

2271.25 Fund Balance - Fuel Tax 94-96 X

2271.51 Fund Bal Res for Taxi Investig X2271.61 Fund Bal Res for Liquor Control X2272.00 Investment in Gen Fixed Assets X

2273.00 Fund Bal Des for ImprestlPC X X X X

2278.07 Reserve for Bonds Rec - DWS X

2283.00 Retained Earnings X

2283.05 Ret Earnings - Equip Reserve X

2284.10 Contributed Capital X

2403.00 Encumbrances X X X X X

06/07/99

-1



AccountNumber

1101.01

Explanation of General Ledger Accounts

NormalBalance Explanation of Accounts

Debit Cash

This account reflects the unreserved cash balances oftheCounty at a point in time, consisting of: (l) cash in financialinstitutions in the form of demand deposits, savings accounts,time certificates ofdeposit, and repurchase agreements; and (2)cash on hand that has been deposited with the County treasurerbut that has not yet been deposited in a financial institution.The balance is segregated by funds on the County's books.

This account is debited with cash collections deposited bydepartments and agencies with the County treasurer, andcredited with cash disbursements made by the Countytreasurer.

1101.02

1101.03

06/07/99

Debit

Debit

Imprest Fund

This account represents cash advanced from the appropriatefund to departments or agencies which is set aside for one oftwo purposes. First, for the purpose of making incidental oremergency disbursements, or second, as a change account foragencies who collect taxes, licenses or fees from the public.The total of each imprest fund remains fixed and consists ofcash on hand, vouchers not filed for payment, and claims intransit. Periodically, reimbursements for the imprest fundsused for small purchases are made through the regularvouchering process.

This account is debited with cash advanced and is creditedwith any returns made ofthe amounts advanced. The offset tothis account is a designated fund balance account.

Petty Cash Fund

This account represents the balance in the Countytreasurer's petty cash fund, which is used to processreimbursement of small payments to departments using astandard petty cash voucher form. The total of this fundremains fixed, and consists of cash on hand, cash in checkingaccount, vouchers on hand, and reimbursements in transit.This fund is reimbursed weekly for petty cash payments made.



AccountNumber

1101.04

1101.09

1101.15

06/07/99

NormalBalance

Debit

Debit

Debit

Explanation of Accounts

This account is debited with cash advanced and is creditedwith any returns made of the amounts advanced. The offset tothis account is a designated fund balance account.

Cash - Construction

This account represents money deposited with financialinstitutions from the portion of the proceeds of improvementdistrict bonds sold that is designated to fund construction of thedistrict's improvements.

It is debited when improvement district bonds are sold andcredited when proceeds are expended on construction projects.

Cash - Reserve

This account consists of the amount of cash with financialinstitutions that is set aside for either a bond or loan reserve.An example is an improvement district reserve, where a portionofbond proceeds is required by the bond covenant to be setaside as a reserve to help assure payment of the bonds if thedistrict has solvency problems.

It is debited when the cash is received by the County, andcredited when either the need for the reserve ceases to beneeded, or the cash is disbursed for the purpose that the reservewas established.

Cash - Special Assessments

This account consists ofpayments ofprincipal and intereston improvement district assessment instalhnents that arereceived by the County and deposited with financialinstitutions. These funds are used to pay the principal andinterest on improvement district bonds.

It is debited when the assessment instalhnents are receivedby the County,. and credited when the funds are transferred tothe LD. Bond and Interest Redemption Fund to be used to paythe debt service when due on the improvement district bonds.



Account NormalNumber Balance Explanation of Accounts

1101.16 Debit Cash - Restricted with Escrow

For the Alenaio Stream Flood Control Project, a joint ArmyCorps of Engineers-State-County capital improvement project,the County was required to deposit its share of the project costsinto an escrow account with a financial institution. The Armywas then authorized to make withdrawals from this account asneeded as the project progressed. The balance in this accountis the amount in the escrow account at the last June 30. Interestearned on the escrow account is also credited to the account.

This account is debited when the County deposits moneyinto the escrow account. The balance is adjusted at the end ofeach fiscal year for the Army's withdrawals during the year netof any interest earned.

1101.17 Debit Cash - Security Deposit

This account contains security deposits received fromtenants of the County's two housing projects. The funds arekept in demand deposit accounts with financial institutions.

The account is debited when a security deposit is received,and credited when it is returned or forfeited. Debits arerecorded throughout the year, and credits are recorded atJune 30.

1101.18 Debit Cash with Rental Agent

The Ouli Ekahi Affordable Housing Project utilizes a rentalagent to manage the project. This account reflects the projectfunds in the rental agent's demand deposit account.

This account is adjusted at the end of the fiscal year for theyear's cash transactions, with debits being rental income andcredits being project expenses.

1106.01 Debit RPT - Current Receivable

This is a General Fund account that shows the uncollectedamount of real property taxes due from taxpayers oninstalhnents due during the current year.

n is debited when taxes are levied on July 1, and creditedwhen tax payments are received. Debits and credits for various

06/07/99




cash and non-cash adjustments are recorded throughout theyear.

At June 30, the remaining balance in this account istransferred to the delinquent receivable account by creditingthis account for its balance to close it out, and debiting RPT -Delinquent Receivable for the same amount.

1106.02 Debit RPT - Delinquent Receivable

This account shows the unpaid balances ofprior years' realproperty taxes, which does not include interest and penaltiesfor non-payment.

It is debited at June 30 each year with the balance ofcurrent taxes unpaid, and credited when tax payments arereceived. Debits and credits for various cash and non-cashadjustments are recorded throughout the year.

1106.03 Debit RPT Liens Receivable

This account shows the unpaid balance of real propertytaxes on parcels scheduled for foreclosure action, along withrelated costs and expenses of conducting foreclosure action.

It is debited when parcels have been selected forforeclosure action. At this time, all real property taxes due onthose parcels are debited to this account and credited to RPT -Current Receivable and RPT - Delinquent Receivable. Thisaccount is also debited when costs and expenses are paid out.It is credited when payments are received for real propertytaxes, costs and expenses.

1106.05 Debit RPT Litigated Claims Receivable

At June 30, this account represents all unresolved realproperty taxes on appeals before the Board ofReview, TaxAppeals Court, or State Supreme Court. It is adjusted to thecurrent balance each June 30 by debiting the account forappeals outstanding and crediting it when appeals are resolved.

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1113.00 Debit Employee Health Plan Receivable

This account represents the employees' share of the cost ofhealth insurance plans that the County advances each month.The County is required to pay estimated premiums to theHealth Fund one month in advance.

When the payment to the Health Fund is made, anexpenditure account is debited for the employer's share of thecosts and this account is debited with the employees' share ofthe costs. When the employees' share is transferred to theGeneral Fund the following month, it is credited to thisaccount.

1115.10 Debit Accounts Receivable - Automotive Division

The Automotive Division of the General Fund sells fueland performs maintenance and repairs for other agencies. Thisaccount reflects the balance due to the Automotive Divisionfrom outside agencies.

This account is debited monthly with the amount billed toother agencies, and credited when payment is received

1115.20 Debit Security Deposit Receivable

This account represents security deposits due from tenantsof the enterprise funds.

It is debited when a tenant moves in without paying theentire security deposit in advance, and credited when the tenantmakes payments toward the deposit balance. This account isadjusted at the end of each fiscal year.

1115.40 Debit Landfill Fees Receivable

This represents billed but unpaid tipping and permit feesdue from individuals and companies for dumping rubbish at theHilo and Puuanahulu landfills.

The account is debited when billings are sent out, andcredited when payments are received.

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1115.70 Debit Sewer Charges Receivable

This represents billed but unpaid sewer charges due fromindividuals and companies who are connected to the County'ssewer systems.

The account is debited when billings are sent out, andcredited when payments are received.

1123.00 Debit Prepaid Expenses

This account consists of the balance of prepaid insurancepremiums ofthe Kulaimano Elderly Housing Project.

The account is debited when an insurance payment is madethat covers a period of time extending beyond the current fiscalyear. As the period of time covered passes, this account iscredited and an expense account is debited.

1124.00 Debit Loans Receivable

This represents a loan made by the County to owners ofhomes in the Papaaloa Housing Projects

This account was debited when the loans were made, andcredits will reflect repayments by home owners.

1125.00 Debit Rent Receivable

In the enterprise funds, this account represents the amountof outstanding rent due from tenants.

This account is debited when the rent becomes due, andcredited when payment is received from tenants.

1127.00 Debit Other Receivables

This account is used at June 30 to offset revenues accrueddue to cash attributable to prior year operations being receivedin early July.

It is debited when cash receipts in July record revenue thatmust be credited to the old fiscal year. The revenue account iscredited and this account is debited. When the new year'sbooks are opened, and the cash receipts for July are posted, thisaccount is credited.

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AccountNumber

1127.10


Debit Private Contributions Receivable

This account represents the amount the County expects toreceive from private contributions, nonnally for specificpurposes.

The account is debited when a bill is passed appropriatingprivate contributions. When private contributions are received,this account is credited. Note: This account may have a creditbalance if money is actually received before it is appropriated.If the fiscal year closes with a credit balance, the credits areadjusted to a revenue account and closed to fund balance.

1127.30

1130.oI

1130.30

1130.31

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Debit

Debit

Debit

Debit

Community Benefit Assessments Receivable

This account represents the amount the County expects toreceive from developers as community benefit assessments.

The account is debited when a bill is passed appropriatingthe community benefit assessment, and credited when theassessment is paid to the County.

Due from Other Funds

This account shows the amount due from one fund to .another fund within the County govemment, and includes onlyshort tenn obligations. Payroll obligations to the PayrollClearance Fund are not recorded in this fund.

Due from Other Funds - Payroll

This account is used in the Payroll Clearance Fund, andshows the amount due from other funds to cover the amount ofgross payroll on the most recent pay day.

Semi-monthly, the account is debited when payrollwarrants are issued, and credited when the other funds transferthe amounts necessary to cover their share of the payroll.

Due from Other Funds - Miscellaneous

This account is also used in the Payroll Clearance Fund,and shows the amounts that may be due to the PRC fund fromother funds for various payroll adjustments.




The account is debited when an adjustment is made, andcredited when the other funds transfer the amounts due to thePRCfund.

1131.00 Debit State Grants Receivable

This account represents the funds appropriated by theCouncil as state grants (as adjusted at fiscal year end) wherethe County will receive payment from the state at some time inthe future.

This account is debited at each June 30 for the amount ofstate grants appropriated and still to be received. As the grantmoney is received from the state, the account is credited.

1131.07 Debit Due from DWS - Various Issuesto

1131.13 This group of General Fund accounts represents theprincipal balance of general obligation bonds that the Countyhas floated on behalfof the Department of Water Supply(DWS). The DWS reimburses the General Fund for the debtservice principal and interest on these bonds

This account is debited when bonds are sold by the Countyfor DWS. When a principal reimbursement is received fromDWS, the appropriate account is credited. All adjustments aremade at the end of the fiscal year.

1131.50 Debit State Loans Receivable

This account in the Capital Projects Fund reflects thebalance due to the County from the State Revolving Fund(SRF) for loans made to finance construction of variouswastewater projects.

The account is debited when an authorization bill is passedby the Council and a loan agreement is signed, and creditedwhen cash is received from the SRF.

1133.00 Debit Federal Grants Receivable

This account represents the funds appropriated by theCouncil as federal grants (as adjusted at fiscal year end) where

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the County will receive payment from the federal governmentat some time in the future.

This account is debited at each June 30 for the amount offederal grants appropriated and still to be received. As thegrant money is received from the federal government, theaccount is credited.

1133.50 Debit Federal Loans Receivable

This account in the Capital Projects Fund reflects thebalance due to the County from the federal government forloans made for various purposes.

The account is debited when an authorization bill is passedby the Council and a loan agreement is signed, and creditedwhen cash is received from the federal government.

1160.01 Debit Buildings and Structures

This account in the Kulaimano Elderly Housing ProjectFund represents the total historical cost ofbuildings andstructures associated with the project, including structurallyattached equipment such as plumbing, electrical circuit wiring,etc.

1162.00 Debit Land

This account in the General Fixed Assets Account Groupand the two enterprise funds represents the historical cost ofland owned by the County. In the General Fixed AssetsAccount Group, the offsetting entry is to Investment in FixedAssets. In the enterprise funds, the credit is to an expenseaccount.

1163.00

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Debit Buildings and Structures

This account in the General Fixed Assets Account Grouprepresents the historical cost ofbuildings, including structurallyattached equipment such as plumbing, electrical circuit wiring,vaults, elevators, and built-in air conditioning systems.Offsetting entries to this account are made to Investment inFixed Assets.




1163.02 Debit Ground aod Site Improvements

This account in the Kulaimaoo Elderly Housing ProjectFund represents the initial historical cost incurred in preparingthe laod for the housing project. The offsetting credit was to aoexpense account.

1163.03 Debit Furniture aod Fixtures

This account in the Kulaimaoo Elderly Housing ProjectFund represents the historical cost oftaogible personal propertysuch as furniture aod appliaoces for the housing units.Offsetting entries to this account are to ao expense account.

1164.00 Debit Machinery aod Equipment

This account in the General Fixed Assets Account Grouprepresents the historical cost oftaogible personal property suchas fixtures, furniture, vehicles, aod equipment. Offsettingentries to this account are made to Investment in Fixed Assets.

1165.00 Debit Construction in Progress

This account in the General Fixed Assets Account Grouprepresents the cost of construction work undertaken but notcompleted. Offsetting entries to this account are made toInvestment in Fixed Assets.

1169.00 Credit Accumulated Depreciation

This account in the Kulaimaoo Elderly Housing ProjectFund represents ao accumulation of systematic allocation ofcosts over a specified period to record the estimated loss inservice life ofbuildings, furniture aod fixtures due to wear andtear through use, lapse of time, obsolescence, inadequacy, orother physical or functional causes. Offsetting debits are todepreciation expense.

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AccountNumber

1171.00


Debit Estimated Revenues

This budgetary account represents the estimated amount ofrevenues to be collected within the current fiscal year tofinance the operations of the County.

At the beginning of each fiscal year, this account is debitedwith estimated revenues for the year as established in theCounty's operating budget. During the year, ifthe Councilmakes any supplemental appropriations, this account isdebited.

The account is closed at the end of the fiscal year.

1172.00

1172.25

1172.30

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Credit

Credit

Credit

Revenue Collections

This account shows revenues actually collected during thefiscal year. It is credited with collections ofrevenue pertreasury receipt deposits and various adjusting journal entries.

This account is debited when customers' checks arereturned from the banks, and occasionally when refunds aremade on revenues collected and there is no appropriation forrefunds.


Other Financing Sources

This account is used in the capital projects funds to accountfor the proceeds from the sale of bonds and other borrowings.It is credited with the bond proceeds per treasury receiptdeposits and various adjusting entries.

The account is closed at the end ofthe fiscal year.

Operating Transfers In

This account in the debt service funds is used to account forcash transferred from the General Fund to cover the principaland interest payments on the County's general obligationbonds.




AccountNumber

1181.00


Debit Amount Available in Debt Service Fund

This account is in the General Long-Term Debt AccountGroup, and it reflects the amounts available in the debt servicefunds for payment ofprincipal on outstanding bonds.

The account is debited with the amount in the debt servicefunds that is set aside for principal payments, and is credited asthe principal is paid.

1182.00

2201.00

2202.00

06107/99

Debit

Credit

Credit

Amount to be Provided in Future Years

This account is in the General Long-Term Debt AccountGroup, and it reflects the total amount to be provided fromtaxes or other general revenue in the General Fund for theredemption of outstanding bond issues.

The account is debited with the total principal amount of abond issued, and is credited as amounts are made available indebt service funds for bond retirement.

Vouchers Payable

This account represents amounts owing to creditors onclaims which have been approved for payment but for whichwarrants have not beenissued.

It is credited with the amount of claims approved forpayment, and debited when warrants are issued in payment ofthe approved claims.

Warrants Payable

This represents the total amount of outstanding warrantsissued by the County that have not been presented to thetreasurer for payment and that have not lapsed.

This account is credited with the amount of warrants issuedin payment of approved claims, and is debited with the amountofwarrants that have been presented to the treasurer forpayment and have been cancelled.




2203.21 Credit Taxi Coupons Payable

This account represents the amount of unredeemed transittaxi coupons issued by the County's transit agency.

The balance in this account is determined at the end of eachfiscal year. At that time, an expenditure account is debited andthis account is credited. As taxi operators present the couponsfor redemption and receive payment in the following year, thisaccount is debited.

2203.22 Credit Payroll Refunds Payable

This account in the Payroll Clearance Fund is used torecord miscellaneous payroll refunds.

This account is credited when a payroll refund must bemade, and debited when the refund is paid.

2203.23 Credit Vacation Transfers In Payable

This account in the County Housing Revolving Fundsegregates funds representing accrued vacation that werereceived when employees transferred to the Office of Housing.

This account is credited when accrued vacation paymentswere received, and will be debited when the affectedemployees transfer to a different agency or terminate Countyemployment.

2207.00 Credit Due to Other Funds

This account represents the amount due from one fund toanother fund within the County, and includes only short termobligations, including amounts due to the Payro11 ClearanceFund.

2208.05

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Credit Due to IRS - Arbitrage Rebate

The balance of this account is the amount that the Countyowes to the Internal Revenue Service for arbitrage-that is,interest earned by the County on unspent bond proceeds at arate that exceeds the interest rate payable on the bonds. This




account is adjusted at the end of each fiscal year based ontreasury calculations.

This account is credited for amounts due to the IRS, withthe corresponding debit being to a revenue account, InterestIncome. This account is debited if there is a decrease in theCounty's liability to the IRS, or if a payment is made to theIRS. In the case of a debit to this account, the correspondingcredit will be to the revenue account Interest Income.

2208.10 Credit Due to Ouli Ekahi Limited Partners

This account represents the balance due from Ouli EkahiAffordable Housing Project to the Ouli Ekahi Limited Partners,the original developers of this project.

2208.51 Credit State Withholding Taxes Payable

This account in the Payroll Clearance Fund represents theamount of state income tax withheld from County employees'pay that has not been deposited with the state department oftaxation.

The account is credited twice a month on pay days whenthe funds are withheld from employees, and debited once amonth when the taxes are remitted to the state.

2208.52 Credit FederallFICA Withholding Taxes Payable

This account in the Payroll Clearance Fund represents theamount of federal income tax and the employees' share ofFICA taxes withheld from County employees' pay that has notbeen deposited with the federal government.

The account is credited twice a month on pay days whenthe funds are withheld from employees, and debited twice amonth when the taxes are remitted to the federal government.

2208.53 Credit FICA Taxes Payable

This General Fund account represents the County's share ofFICA taxes due on County employees' pay that has not beendeposited with the federal government yet.

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The account is credited twice a month on pay days torecord the County's liability, and debited twice a month whenthe taxes are remitted to the federal government.

2209.00 Credit Real Property Taxes Due to Counties

This account represents real property tax collected by theCounty of Hawaii, but due to other counties.

It is credited when tax payments due to other counties arereceived, and debited when the taxes are remitted to the othercounty.

2212.00 Credit Interest Payable

This account in the Interest Fund and the I.D. Bond andInterest Redemption Fund represents the amount of maturedinterest due but unpaid on bonds issued by the County.

It is adjusted at the end of the fiscal year to the correctbalance.

2212.51 Credit Note Payable to FmHA

This account represents the principal balance of theoutstanding loan from the FmHA to the Kulaimano ElderlyHousing Project. The account is debited when the monthlyloan payments are made.

2213.00

2214.00

06107/99

Credit

Credit

Security Deposit Payable

The balance in this account represents the amount ofsecurity deposits held by the County on behalf of tenants in theenterprise funds.

This account is credited when a security deposit is paid into the County, and debited when it is returned to the tenant orforfeited.

Other Payables

This is a miscellaneous liability account that is used forsmall County liabilities that do not fall into other categories.



AccountNumber

2214.11


Credit Other Current Liabilities

This account in the Capital Projects Fund is the offsetaccount for the restricted cash with escrow agent for theAlenaio Stream Flood Control Project. The difference betweenthe balance in this account and the balance in the cash accountis the amount of interest earned and credited to the County overthe life ofthe escrow account.

2214.25

2215.00

2215.50

06/07/99

Credit

Credit

Credit

Lapsed Warrants Payable

This account in the Lapsed Warrants Fund reflects theamount ofwarrants lapsed in all other County funds within thelast four years that are, by state law, subject to claim by thepayees of the warrants.

The account is credited at the end ofthe fiscal year whenwarrants lapse. It is debited when a claim is paid, and at theend of four years when it is no longer subject to claim.

Advances and Deposits

This account in the Suspense Fund represents the amountoftemporary deposits held in the fund.

It is credited when a deposit is received and recorded on atreasury receipt, and debited when a warrant is cut to return orforfeit a deposit.

Unearned Rental

This account represents rent payments received by theCounty's housing projects where all the criteria for revenuerecognition have not been met. Usually, it is a situation whererent is paid in advance. When the.money is received, thisaccount is credited. When the criteria for revenue recognitionhave been met, this account is debited and a revenue account iscredited.




2216.10 Credit Landfill Fees Suspense Account

This account is used by the Solid Waste Fund fortemporarily unreconciled amounts.

It is credited and debited when appropriate.

2229.01 Credit RPT Appeals Cost Deposit

This General Fund account represents deposits paid whenreal property tax appeals are filed.

The account is credited when an appeal is made and adeposit paid, and debited when the deposit is either returned orforfeited.

2229.02 Credit RPT Sale Excess Over Upset

At the time of a real property tax foreclosure sale, anyamounts bid over the upset price of the lots on sale aredeposited into this account. The funds are held here untilclaimed by the former owner or another party with interest inthe property.

This account is credited at a foreclosure sale with all excessover upset price paid, then debited when a refund of this excessis made to a valid claimant or when the statute of limitations tofile a claim has expired and the funds are forfeited to theGeneral Fund.

2229.03 Credit RPT Suspense Account

This account represents temporarily unreconciled amounts.The account is debited and credited when appropriate.

2229.05 Credit RPT Litigated Claims Payable

At June 30, this account represents all unresolved realproperty taxes on appeals before the Board of Review, TaxAppeals Court, or State Supreme Court that have already beenpaid to the County.

It is adjusted to the current balance each June 30 bycrediting the account for paid appeals outstanding, and debitingit when appeals are resolved.

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2229.06 Credit RPT Dedication Deposits

This account represents the balance of deposits paid foragricultural dedications and non-speculative homeownerdedications.

It is credited when deposits are received and debited whenpayments are processed to the Bureau of Conveyances.

2229.07 Credit RPT Collected in Advance

This account in the General Fund represents collections ofreal property taxes received from taxpayers before the fiscalyear when the taxes are due.

It is credited instead of a revenue account upon receipt oftaxes paid in advance, and debited on July I of the applicablefiscal year when the taxes are pr9perly credited to revenue.

2229.08 Credit RPT Natural Disaster Relief Payable

This account is used to account for taxes to be refunded dueto action by the State Natural Disaster Commission.

It is credited when amounts are deemed to be refundable,and debited when the refund application has been properlyprocessed.

2230.01 Credit Due to Holders of Special Assessment Bonds

This account is used in the agency funds that account forthe collection of improvement district special assessments. Itrepresents the principal and interest collected on assessmentsthat is held on behalfof the holders of the improvement districtbonds 0 f that district.

This account is credited when assessment collections arereceived and recorded on treasury receipts, and debited whenfunds are transferred to the I.D. Bond and Interest RedemptionFund to be used for debt service.

2231.00

06/07/99

Credit Bonds Payable

This account in the Serial Bond Redemption Fund and theI.D. Bond and Interest Redemption Fund represents the amount



AccountNumber

2231.55to

2231.71

2233.00

2234.00

2235.00

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NormalBalance

Credit

Credit

Credit

Credit


of matured principal due but unpaid on bonds issued by theCounty.

It is adjusted at the end ofthe fiscal year to the correctbalance.

Various General Obligation Bond Accounts

This group ofaccounts in the General Long-term DebtAccount Group reflects the balances at June 30 of the variousgeneral obligation bonds and State Revolving Fund loans of theCounty. It is adjusted to the current balance at the end of eachfiscal year.

Unallotted Appropriation General Fund Transfer

This account in the Capital Projects Fund represents theamount ofmoney that has been transferred from the GeneralFund to finance the construction of capital proj ects, and thathas not been allotted yet.

The account is credited when the cash is received from theGeneral Fund, and debited when an allotment is made.

Unallotted Appropriation Other Fund Transfer

This account in the Capital Projects Fund represents theamount of money that has been transferred from funds otherthan the General Fund to finance the construction of capitalprojects, and that has not been allotted yet.

The account is credited when the cash is received from theother fund, and debited when an allotment is made.

Unallotted Appropriation Capital Projects Fund Fund Balance

This account in the Capital Projects Fund represents theamount ofmoney that has been appropriated to specific capitalprojects from the fund balance of the Capital Projects Fund,and has not been allotted yet.

The account is credited when the amount is appropriated,and debited when an allotment is made.



Account NormalNumber Balance Explanation of Accouuts

2236.00 Credit Unallotted Appropriation Fuel Tax Increase - Variousto

2236.04 This group of accounts in the Capital Projects Fundrepresents the unallotted balance of funds collected from thefuel tax increase to be used for various road repairs andprojects. The accounts are subdivided by the biennium thefunds were collected, and represent the fuel tax increase fundsavailable to fund projects.

These accounts are credited when the collections of the fueltax increase are transferred from the Highway Fund, anddebited when allotments are made.

2241.00 Credit Appropriation

This budgetary account is used to record appropriationsmade for the current fiscal year to conduct the business of theCounty. Expenditures for the year cannot legally exceed theamount of appropriations made

At the beginning of each fiscal year, this account is creditedwith appropriations for the year as established in the County'soperating budget and with the amount of appropriations carriedforward from the previous fiscal year in the form ofencumbrances. During the year, if the Council makes anysupplemental appropriations, this account is credited.


2242.00 Debit Expenditures

This accounts includes expenditures made for currentoperations which includes payment of current expenses, capitaloutlay, and provisions for retirement ofbonded debt. Itrepresents payments which decrease an asset withoutcorrespondingly either increasing another asset or decreasing aliability, reserve, or clearing account.

This account is debited when a payment is made, andcredited for reimbursements or refunds.

It is closed at the end of each fiscal year.

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-i




2244.00 Credit Reserve for Encumbrances

This represents the amount of fund balance reserved for thebalance of encumbrances outstanding and not liquidated byapproved vouchers to date. This account is offset by theaccount "Encumbrances."

This account is credited with contracts awarded andencumbered, purchase orders issued, and encumbrances forcontinuing appropriations.

It is debited by encumbrances liquidated (paid) andreduction of contracts or purchase orders.

2248.01 Credit RPT Deferred Revenueto

2248.02 The balance in this account offsets the balances in thecurrent and delinquent real property taxes receivable accounts.The account is credited when real property taxes are levied.When payments are received, this account is debited and arevenue account is credited. Debits and credits for variouscash and non-cash adjustments are recorded throughout theyear.

2248.05 Credit Deferred Liquor Revenue

Liquor license fees are due July 1 (the first day of the fiscalyear) of each year to fmance that year's liquor controloperations. When the fees are paid in late Mayor June, thisaccount is credited. On July I, this account is debited and arevenue account credited for the amount of fees paid before thedue date.

2248.11 Credit Deferred Revenue

This account represents money received by the Countywhere all the criteria for revenue recognition have not beenmet. Usually, it is a situation where the due date for thepayment has not arrived, or in the case of intergoverrunentalreceipts on expenditure-driven grants, the related expenditureshave not been incurred. When the money is received, thisaccount is credited. When the criteria for revenue recognition

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AccountNumber

2248.40

2248.70

2271.00

2271.05

06/07/99

NormalBalance

Credit

Credit

Credit

Credit


have been met, this account is debited and a revenue account iscredited.

Landfill Deferred Revenue

This account offsets the landfill tipping fees receivableaccount. Under the modified accrual basis of accounting, theCounty does not recognize landfill tipping fee revenue until itis collected and deposited with a treasury receipt. When thereceivable is established, therefore, revenue cannot berecognized, so monthly, this account is credited with increasesin the receivable and debited with decreases in the receivable.

Sewer Deferred Revenue

This account offsets the sewer fees receivable account.Under the modified accrual basis of accounting, the Countydoes not recognize sewer fee revenue until it is collected anddeposited with a treasury receipt. When the receivable isestablished, therefore, revenue cannot be recognized, somonthly, this account is credited with increases in thereceivable and debited with decreases in the receivable.

Fund Balance

This account represents the excess of the assets of a fundover its liabilities and reserves, which excess is not segregatedfor specific purposes and, in governmental funds, is availablefor appropriation.

Fund Balance - Designated

This account represents the portion of a fund's fundbalance which management has designated to be used for aspecific purpose. Designations are established at the end of afiscal year. This account is credited when designations areestablished, and debited when they are no longer necessary.

- ~




2271.06 Credit Fund Balance Reserved for Drug Enforcement

This account represents the portion of the fund balance ofthe General Fund that is attributable to funds received duringthe year for drug forfeitures that exceed estimated revenues.At the end of the fiscal year, the excess over estimatedrevenues is lapsed to this fund so that it is segregated asrequired by law, and can be appropriated from this account.

This account is credited and fund balance is debited whenexcess collections are received during a fiscal year. When thisexcess is appropriated, this account is debited and fund balanceis credited.

2271.08 Credit Fund Balance Reserved for Grants

This account represents the portion of the fund balance ofthe General Fund that is attributable to intergovernmentalmoney received during the year for various grants that exceedestimated revenues. At the end ofthe fiscal year, the excessover estimated revenues is lapsed to this fund so that it issegregated, and can be appropriated from this account.

This account is credited and fund balance is debited whenexcess collections are received during a fiscal year. When thisexcess is appropriated, this account is debited and fund balanceis credited.

2271.15 Credit Contributions from Private Sources

This equity account represents the amount of contributedcapital from non-governmental sources in the KulaimanoElderly Housing Project Fund.

2271.16 Credit Contributions from Federal Government

This equity account represents the amount of contributedcapital from the federal government in the Kulaimano ElderlyHousing Project Fund.

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2271.19 Credit Fund Balance Designated for Future Year

This equity account represents the portion of a fund's fundbalance which management has designated to be used forfuture year's expenditures. If so designated, it is included inthe operating budget of the future year as an estimated revenue.When this account is established or increased, fund balance isdebited and this account is credited. When this account isdecreased or abolished, fund balance is credited and thisaccount is debited.

2271.20 Credit Fund Balance Designated for Special Duty

This account represents the portion of the General Fund'sfund balance that is attributable to the excess of special dutypolice officer fees over the administrative costs of operatingthe special duty program. The amount of this designation isestablished at the end of each fiscal year. This account iscredited when the account balance increases, and debited whenthe account balance decreases. The offsetting debit/credit is tofund balance.

2271.21 Credit Fund Balance Designated for Equipment Replacement

This equity account in the Sewer Fund represents fundbalance set aside for equipment replacement. Additions to thisaccount are made following a schedule established in advance.This account is credited when the designated amount increases,and fund balance is debited correspondingly.

2271.23 Credit Fund Balance - SRF

This equity account in the Capital Projects Fund representslapsed project appropriations funded by the State RevolvingFund. When an SRF appropriation lapses, this account iscredited. Whenthe project is reappropriated, this account isdebited.

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AccountNumber

2271.24to

2271.25

2271.51


Credit Fund Balance - Fuel Tax Increase

These equity accounts in the Capital Projects Fundrepresent the amount of fuel tax increase funded projects thatlapse with unexpended balances. When a fuel tax increaseappropriation lapses, this account is credited. When proj ectsare appropriated from these lapsed funds, this account isdebited.

Credit Fund Balance Reserved for Taxi Investigations

This General Fund account represents the excess of theamount of taxi license fees collected over the amount spent bythe County for taxicab investigations and enforcement. ByCounty ordinance, taxi license fees are to be spent only forinvestigating complaints and enforcing taxicab regulations.This account is adjusted and the end of each fiscal year. Theaccount is credited when the reserve increases, and debitedwhen it decreases.

2271.61

2272.00

2273.00

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Credit

Credit

Credit

Fund Balance Reserve for Liquor Control

The Hawaii Revised Statutes require that liquor contro1operations be accounted for like a special fund. The Countyincludes liquor control operations within the General Fund, butthey are tracked and accounted for separately. This accountrepresents the portion of the General Fund's fund balance thatis attributable to the liquor control operations. It is adjusted atthe end ofeach fiscal year for that year's operations.

Investment in General Fixed Assets

This is an equity account in the General Fixed AssetsAccount Group that represents the total investment in generalfixed assets. It is credited when assets are placed in service,and debited when they are retired.

Fund Balance Designated for Imprest/Petty Cash Funds

This account is an offset to the asset accounts Imprest Fundand Petty Cash Fund.




2278.07 Credit Reserve for Bonds Receivable - DWS

This account is an offset to the receivables from theDepartment of Water Supply for the principal amount ofgeneral obligation bonds that the County has floated on behalfof the DWS. The account is credited when bonds are sold onbehalf ofthe DWS, and debited annually with the amount ofprincipal maturing that DWS reimburses the County for.

2283.00 Credit Retained Earnings

This is an equity account in the enterprise funds,representing the accumulated net earnings or loss fromoperations.

2283.05 Credit Retained Earning - Equipment Reserve

This is an equity account in the Ouli Ekahi AffordableHousing Project Fund that contains amounts set aside as anequipment reserve.

2284.10 Credit Contributed Capital

This equity account represents the amount of contributedcapital in the Ouli Ekahi Affordable Housing Project Fund.

2403.00 Debit Encumbrances

This represents the amount of encumbrances outstandingand not liquidated. This account is offset by the equity account"Reserved for Encumbrances."

This account is debited with contracts awarded andencumbered, purchase orders issued, and encumbrances forcontinuing appropriations.

It is credited by encumbrances liquidated (paid) andreduction of contracts or purchase orders.

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Glossary

GlossaryPage 105.1

ABATEMENT. A complete or partial cancellation of a levy imposed by a government.Abatements usually apply to tax levies, special assessments, and service charges.

ACCOUNT GROUPS. Accounting entities used to establish control over andaccountability for the government's general fixed assets and the unmatured principal ofits general long-term debt, including special assessment debt for which the government isobligated in some manner. Current authoritative literature provides for two such accountgroups: the general fixes assets account group (GFAAG) and the general long-term debtaccount group (GLTDAG). The long-term portions of claims, judgments, compensatedabsences and unfunded pension contributions not reported in proprietary or trust fundsare also usually reported in the GLTDAG. Accounts groups differ from funds in thatthey are not used to account for sources, uses and balances of expendable availablefinancial resources.

ACCOUNTABILITY. The state of being obliged to explain one's actions, to justifYwhat one does. Accountability requires governments to answer to the citizenry - tojustifY the raising of public resources and the purposes for which they are used.

ACCOUNTING PERIOD. Any period at the end of which a government determines itsfinancial position and the results of its operations. Syn. FISCAL PERIOD.

ACCOUNTING PROCEDURES. All processes which discover, record, classifY, andsurnmarize financial information to produce financial reports and to provide internalcontrol.

ACCOUNTING SYSTEM. The total structure of records and procedures established toidentifY, assemble, classifY, record and report a government's transactions and tomaintain accountability for the related assets and liabilities.

ACCOUNTS PAYABLE. A short-term liability account reflecting amounts owed onopen account to individuals, firms, corporations, or other organizations for goods andservices received by a government, but not including amounts due to other funds of thesame government or to other governments.

ACCOUNTS RECEIVABLE. As asset account reflecting amounts due fromindividuals, firms, corporations, or governmental agencies for goods and servicesprovided by a government. It does not include items properly classified as "taxesreceivable," or due from other funds or other governments.

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ACCRUAL BASIS. The basis of accounting under which revenues are recorded whenearned and expenses are recorded at the time liabilities are incurred, regardless oftheperiod in which the revenue is collected or the liability is paid.

ACCUMULATED DEPRECIATION. The cumulative amount of systematic andrational allocations of cost of fixed assets over a specified period. It is reported in acontra-asset account, and represents the expiration in the service life of those assets dueto wear and tear, lapse of time, obsolescence, or other physical or functional causes.

ACTIVITY. A specific and distinguishable service performed by one or moreorganizational components of a government to accomplish a function for which thegovernment is responsible. See FUNCTION.

ACTIVITY CLASSIFICATION. Expenditure classification according to the specifictype of work performed by organizational units. For example, sewage treatment andsolid waste disposal are activities performed in carrying out the function of sanitation.

ACTUARIAL ASSUMPTIONS. Assumptions used in the actuarial valuation processas to the occurrence of future events affecting pension costs, such as mortality,withdrawal, disablement and retirement; changes in compensation and national pensionbenefits; rates of investment earnings and asset appreciation or depreciation; proceduresused to determine the actuarial value of assets; characteristics of future entrants for opengroup actuarial cost methods and other relevant items.

ACTUARIAL BASIS. A basis used in computing the amount of contributions to bemade periodically to a fund or account so that the total contributions plus thecompounded earnings thereon will equal the required payments to be made out of thefund. The factors taken into account in arriving at the amount ofthese contributionsinclude the length of time over which each contribution is to be held and the rate of returncompounded on such contribution over its life. A pension accumulation fund for a publicemployee retirement system is an example of a fund concerned with actuarial basis data.

ACTUARIALLY DETERMINED CONTRIBUTION REQUIREMENTS. Amountsrequired to be paid annually to a pension plan, based on an actuarial cost method orfunding approach.

AD VALOREM TAX. A tax based on value, such as a property tax.

ADVANCE FROM OTHER FUNDS. A liability account used to record noncurrentportions of long-term debt owed by one fund to another fund within the same reportingentity.

ADVANCE REFUNDING BONDS. Bonds issued to refinance an outstanding bondissue before the date the outstanding bonds become due or callable. Proceeds of the

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advance refunding bonds are deposited in an escrow with a fiduciary, invested in U.S.Treasury Bonds, or other authorized securities and used to redeem the underlying bondsat their maturity or call date, to pay interest on the bonds being refunded, or to payinterest on the advance refunding bonds.

ADVANCE TO OTHER FUNDS. An asset account used to record noncurrent portionsof a long-tenn loan from one fund to another fund within the same reporting entity.

AGENCY FUND. A fund nonnally used to account for assets held by a government asan agent for individuals, private organizations, or other governments and/or other funds.

ALLOTMENT. A division of an appropriation which may be encumbered or expendedduring a certain period for the specific purpose of the related appropriation.

ALLOTMENT REQUEST. (County) A document that is used to request allotment offunds for capital improvement appropriations. It is prepared by a department, thencirculated for approval to the Planning Director, Director of Finance, and the Mayor.After approval, it is the document by which the approved allotment is entered into theaccounting records.

ALLOWANCE FOR UNCOLLECTIBLES. A contra-asset valuation account used toindicate the portion of a receivable not expected to be collected.

AMORTIZATION. (I) The portion ofthe cost ofa limited-life or intangible assetcharged as an expense during a particular period. (2) The reduction of debt by regularpayments of principal and interest sufficient to retire the debt by maturity.

AMOUNT AVAILABLE IN DEBT SERVICE FUNDS. An "other debit" account inthe GLTDAG representing the amount of assets available in other funds for theretirement of outstanding amounts reported in the GLTDAG.

AMOUNT TO BE PROVIDED. An "other debit" account in the GLTDAGrepresenting the amount to be provided from taxes, special assessments or other generalrevenues to retire outstanding generallong-tenn liabilities.

ANNUITY. A series of equal payments made or received at equal intervals over adesignated period.

APPRAISE. To estimate the value, particularly the value ofproperty. If the property isvalued for taxation, the narrower tenn "assess" is substituted.

APPROPRIATED BUDGET. The expenditure authority created by appropriation billsor ordinances, which are signed into law, and the related estimated revenues. The

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appropriated budget would include all reserves, transfers, allocations, supplementalappropriations and other legally authorized legislative and executive changes.

APPROPRIATION. A legal authorization granted by a legislative body to makeexpenditures and to incur obligations for specific purposes. An appropriation usually islimited in amount and time it may be expended.

APPROPRIATION LEDGER. A subsidiary ledger containing an account for eachappropriation. Each account usually includes the amount originally appropriated,transfers to or from the appropriation, amounts charged against the appropriation, theavailable balance, and other related information.

ARBITRAGE. Classically, the simultaneous purchase and sale of the same or anequivalent security in order to profit from price discrepancies. In government finance,the most cornmon occurrence of arbitrage involves the investment of the proceeds fromthe sale of tax-exempt securities in a taxable money market instrument that yields ahigher rate, resulting in interest revenue in excess of interest costs.

ASSESS. To establish an official property value for taxation.

ASSESSED VALUATION. A valuation set upon real estate or other property by agovernment as a basis for levying taxes.

ASSESSMENT. (1) The process of making the official valuation ofproperty fortaxation. (2) The valuation placed upon property as a result of this process.

ASSESSMENT ROLL. In the case ofreal property, the official list containing the legaldescription of each parcel ofproperty and its assessed valuation. The name and addressof the last known owner are also usually shown. In the case ofpersonal property, theassessment roll is the official list containing the name and address of the owner, adescription ofthe personal property, and its assessed value.

ASSETS. Resources owned or held by a government which have monetary value.

AUDIT. A systematic collection of sufficient, competent evidential matter needed toattest to the fairness ofmanagement's assertions in the financial statements or to evaluatewhether management has efficiently and effectively carried out its responsibilities. Theauditor obtains this evident through inspection, observation, inquiries and confirmationswith third parties.

AUDIT FINDING. In the context of a financial audit, a weakness in intemal controls oran instance of noncompliance with applicable laws and regulations that is presented inthe audit report in conformity with generally accepted governmental auditing standards.A typical audit finding is composed of a statement of the condition (i.e., weakness or

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instance of noncompliance) and the criterion or criteria used to define it, an explanationof the cause of the condition, a discussion of its results and recommendations forimprovement. Findings are ordinarily are presented together with a response frommanagement, which states management's concurrence or nonconcurrence with eachfinding and its plan for corrective action.

AUDIT PROGRAM. A detailed outline ofwork to be done and procedures to beallowed in any given audit.

AUDITOR'S REPORT. In the context of a financial audit, a statement by the auditordescribing the scope of the audit and the auditing standards applied in the examination,and setting forth the auditor's opinion on the fairness ofpresentation of the financialinformation in conformity with generally accepted accounting principles or some othercomprehensive basis of accounting.

AUDIT SCOPE. In the context of a financial audit, the focus of audit testing as well asthe reference point used by auditors when evaluating the results of audit tests orotherwise exercising their professional judgment. The minimum acceptable audit scopefor govemments would result in an opinion on the combined (i.e., general purpose)financial statements, with each fund type and account group considered separately whenapplying materiality evaluations.

AUTHORITY. A government or public agency created to perform a single function or arestricted group of related activities. Usually such units are financed from servicecharges, fees, and tolls, but in some instances they also have taxing powers. An authoritymay be completely independent of other governments or partially dependent upon othergovernments for its creation, its financing, or the exercise of certain powers.

BALANCE SHEET. A fmancial statement that discloses the assets, liabilities, reserves,and equities of an accounting entity at a specified date, properly classified to reflectfinancial position at that date.

BANK BALANCE. In the context of GASB Statement No.3, Deposits with FinancialInstitutions, Investments (including Repurchase Agreements), and Reverse RepurchaseAgreements, the amount credited by a financial institution to the government's account asopposed to the government's own ledger balance for the account.

BASIC FINANCIAL STATEMENTS. Those financial statements, including notesthereto, necessary for the fair presentation of the financial position and results ofoperations of an entity in conformity with generally accepted accounting principles. Thebasic financial statements include a balance sheet, an "all-inclusive" operating statement,a budget comparison statement for all governmental funds for which annual appropriatedbudgets are adopted, and ,for proprietary funds, pension trust funds, and nonexpendabletrust funds, A statement ofchanges in financial position.

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BASIS OF ACCOUNTING. A tenn used to refer to when revenues, expenditures,expenses and transfers - and the related assets and liabilities - are recognized in theaccounts and reported in the financial statements. Specifically, it relates to the timing ofthe measurements made, regardless of the nature of the measurement, on either the cashor the accrual method.

BETTERMENT. An addition made to, or a change made in, a fixed asset which isexpected to prolong its life or to increase its efficiency over and above that arising frommaintenance and the cost ofwhich is therefore added to the carrying value of the asset.

BOND. Most often, a written promise to pay a specified sum of money (called the facevalue or principal amount), at a specified date or dates in the future, called the maturitydate(s), together with periodic interest at a specified rate. Sometimes, however, all or asubstantial portion of the interest is included in the face value of the security.

BOND ANTICIPATION NOTES (BANs). Short-tenn interest-bearing notes issued bya government in anticipation of bonds to be issued at a later date. The notes are retiredfrom proceeds of the bond issue to which they are related.

BOND COVENANT. A legally enforceable promise made by an issuer ofbonds to thebondholders, nonnally contained in the bond resolution or indenture.

BOND DISCOUNT. The difference between the present value and the face amount ofbonds when the fonner is less than the latter. In common usage, the tenn also oftenincludes issuance costs withheld from the bond proceeds by the underwriter.

BOND INDENTURE. A fonnal agreement, also called a deed of trust, between anissuer ofbonds and the bondholder.

BOND ORDINANCE OR RESOLUTION. An ordinance or resolution authorizing abond issue.

BOND PREMIUM. The difference between the present value and the face amount ofbonds when the fonner is greater than the latter.

BONDED DEBT. The portion of indebtedness represented by outstanding bonds.

BONDS AUTHORIZED AND UNISSUED. Bonds that have been authorized legallybut not issued and that can be issued and sold without further authorization.

BONDS PAYABLE. Generally, the face value ofbonds issued and unpaid. In the caseof deep-discount and zero-coupon bonds, however, only the accreted value of the securityis reported as bonds payable on the balance sheet.

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BOOK ENTRY. A system that eliminates the need to physically transfer bearer-formpaper or to register securities by using a central depository facility.

BOOK VALUE. Value as shown by the books ofaccount. In the case of assets subjectto reduction by valuation allowances, book value refers to cost or stated value less theappropriate allowance. Sometimes a distinction is made between gross book value andnet book value, the former designating value before reduction for related allowances andthe latter the value after their deduction. In the absence of any modifiers, however, bookvalue is understood to mean net book value.

BOOKS OF ORIGINAL ENTRY. The record in which various transactions arerecorded formally for the first time (e.g., cash journal, check register or general journal).With automated bookkeeping methods, one transaction may be recorded simultaneouslyin several records, one ofwhich may be regarded as the book of original entry.Memorandum books, check stubs, files of duplicate sales invoices, etc., on which first orprior business notations may have been made, are not books or original entry in theaccepted meaning of the term, unless they also are used as the media for direct posting tothe ledgers.

BUDGET. A plan of fmancial operation in which are incorporated the estimate ofproposed expenditures for a given period and the proposed means of financing them.

BUDGET DOCUMENT. The instrument used by the Mayor to present acomprehensive financial program to the Council.

BUDGET MESSAGE. A general discussion of a proposed budget as presented inwriting by the Mayor to the Council. The budget message should contain an explanationof the principal budget items, an outline of the government's experience during the pastperiod, and its financial status at the time of the message, as well as recommendationsregarding the financial policy for the coming period.

BUDGETARY ACCOUNTS. Accounts used to enter the formally adopted armualoperating budget into the general ledger as part of the management control technique offormal budgetary integration.

BUDGETARY COMPARISIONS. Statements or schedules presenting comparisonsbetween approved budgetary amounts (as amended) and actual results of operations onthe budgetary basis.

BUDGETARY CONTROL. The control or management of a government or enterprisein accordance with an approved budget to keep expenditures within the limitations ofavailable appropriations and available revenues.

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BUDGET-GAAP DIFFERENCES. Differences between the GAAP reporting modeland a govermnent's budgetary practices.

BUILDINGS AND BUILDING IMPROVEMENTS. A fixed asset account reflectingthe acquisition cost of permanent structures owned or held by a govermnent and theimprovements thereon.

BUSINESS-TYPE ACTIVITIES. Those activities of a govermnent carried outprimarily to provide specific services in exchange for a specific user charge.

CALLABLE BOND. A type ofbond with a feature that permits the issuer to pay theobligation prior to the stated maturity date by giving notice of redemption in a mannerspecified in the bond contract.

CAPITAL BUDGET. A plan ofproposed capital outlays and the means of financingthem.

CAPITAL EXPENDITURES. Expenditures resulting in the acquisition of or additionto the govermnent's general fixed assets.

CAPITAL GRANTS. Grants restricted by the grantor for the acquisition and/orconstruction of capital assets.

CAPITAL IMPROVEMENT SPECIAL ASSESSMENTS. Special assessmentprojects that are capital in nature and enhance the utility, accessibility or aesthetic valueofthe affected properties. Usually, the projects also provide improvements or additionsto a govermnent's general fixed assets or infrastructure.

CAPITAL LEASE. An agreement that conveys the right to use property, plant orequipment, usually for a stated period of time, that meets one or more of the criteria setforth in SFAS No. 13 for lease capitalization.

CAPITAL PROGRAM. A plan for capital expenditures to be incurred each year over afixed period ofyears to meet capital needs arising from the long-term work program orother capital needs. It sets forth each project or other contemplated expenditure in whichthe govermnent is to have a part and specifies the full resources estimated to be availableto finance the projected expenditures.

CAPITAL PROJECTS FUND. A fund created to account for financial resources to beused for the acquisition or construction of major capital facilities other than thosefinanced by proprietary funds and trust funds.

CAPITALIZATION POLICY. The criteria used by a govermnent to determine whichoutlays should be capitalized.

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CARRYING AMOUNT. The amount at which assets and liabilities are reported in thefinancial statements. Carrying amount is also known as book value.

CASH. Cash includes currency on hand and demand deposits with banks or otherfinancial institutions. Cash also includes deposits in other kinds of accounts that have thegeneral characteristics of demand deposit accounts.

CASH BASIS. A basis of accounting under which transactions are recognized onlywhen cash is received or disbursed.

CASH DISCOUNT. An allowance received or given if payment of an account iscompleted within a stated period oftime.

CASH EQUIVALENT. Short-term, highly liquid investments that are both (1) readilyconvertible to known amounts of cash and (2) so near their maturity that they presentinsignificant risk of changes in value because of changes in interest rates.

CASH WITH FISCAL AGENT. An asset account reflecting deposits with fiscalagents, such as cornmercial banks, for the payment ofbond principal and interest.

CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIALREPORTING. A voluntary program administered by the Government Finance OfficersAssociation to encourage governments to publish efficiently organized and easilyreadable CAFRs/CUFRs and to provide technical assistance and peer recognition to thefinance officers preparing them.

CERTIFED PUBLIC ACCOUNTANT. An accountant who has met all the statutoryand licensing requirements of a given state for use of that designation. All U.S. statesrequire accountants, at a minimum, to complete successfully a uniform nationalexamination before being allowed to designate themselves as CPAs.

CHARACTER CLASSIFICATION. Expenditure classification according to theperiods expenditures are presumed to benefit. The four character groupings are (1)current operating expenditures, presumed to benefit the current fiscal period; (2) debtservice, presumed to benefit prior fiscal periods as well as current and future periods; (3)capital outlays, presumed to benefit the current and future fiscal periods and (4)intergovernmental, when one government transfers resources to another.

CHECK. A bill of exchange drawn on a bank and payable on demand; a written orderon a bank to pay on demand a specified sum of money to a named person, to his or herorder, or to bearer out ofmoney on deposit to the credit of the maker. A check differs

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from a warrant in that the latter is not necessarily payable on demand and may not benegotiable. It differs from a voucher in that the latter is not an order to pay.

CLAIM. (1) Potential losses that can arise from (a) employment (e.g., workercompensation and unemployment), (b) contractual actions (e.g., delays or inadequatespecifications), (c) actions ofgovermnent personnel (e.g., medical malpractice, damageto privately owned vehicles by govermnent-owned vehicles, improper police arrest) and(d) govermnental properties (e.g., personal injuries, property damages). (2) In thecontext of insurance, a demand for payment of a policy benefit because of the occurrenceof an insured event, such as the destruction or damage ofproperty and related deaths orinjuries.

CLEARING ACCOUNT. An account used to accumulate total charges or credits sothat they can be distributed later among the accounts to which they are allocable or sothat the net differences can be transferred to the proper account.

CODING. A system ofnumbering or otherwise designating accounts, entries, invoices,vouchers, etc., in such a manner that the symbol used reveals quickly certain requiredinformation.

COLLATERAL. Assets pledged to secure deposits, investments or loans.

COLLATERAL POOL. As applied to single financial institutions, a group of securitiespledged by a single financial institution against all the public deposits it holds. Amultiple financial institution collateral pool is a group of securities pledged by variousfinancial institutions to provide cormnon collateral for their deposits of public funds. Insuch a collateral pool, the assets of the pool and the power to make additionalassessments against the members ofthe pool; if necessary, ensure there will be no loss ofpublic funds because of the default of a member.

COMBINED STATEMENTS-OVERVIEW. See GENERAL PURPOSEFINANCIAL STATEMENTS.

COMBINING STATEMENTS--BY FUND TYPE. The second of the financialreporting pyramid's three reporting levels containing GAAP financial statements. Suchstatements are presented for each fund type (e.g., special revenue funds) for which thegovermnent maintains more than one fund. They include GAAP financial statements foreach fund of a particular fund type in separate adjacent columns and a total column,which duplicates the column for that fund type in the combined statements--overview.

COMMITMENTS. In the context of note disclosure, contingent obligations at thebalance sheet date, arising from the terms of executory contracts.

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COMPENSATED ABSENCES. Absences, such as vacation, illness and holidays, forwhich it is expected employees will be paid. The term does not encompass severance ortermination pay, postretirement benefits, deferred compensation or other long-term fringebenefits, such as group insurance and long-term disability pay.

COMPLIANCE AUDITING. Auditing for compliance with applicable laws andregulations. Tests of compliance with laws and regulations are substantive tests;therefore, the term "compliance auditing" should not be confused with the similar term"compliance testing," which usually refers to testing for compliance with internal controlprocedures.

COMPONENT UNITS. Legally separate organizations for which the elected officialsof the primary government are financially accountable. In addition, a component unit canbe another organization for which the nature and significance ofits relationship with aprimary government is such that exclusion would cause the reporting entity's financialstatements to be misleading or incomplete.

COMPONENT UNIT FINANCIAL REPORT (CUFR). A report covering all fundsand account groups of a component unit-including introductory section; appropriatecombined, combining, and individual fund statements; notes to the financial statements;required supplementary information; schedules; narrative explanations; and statisticaltables.

COMPONENT UNIT FINANCIAL STATEMENTS (CUFS). Financial statements ofa component unit that may be issued separately from the component unit financial report.Such statements should include the financial statements and notes to the fmancialstatements that are essential to the fair presentation of financial position and results ofoperations (and changes in financial position of proprietary funds and similar trust funds).

COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR). The official annualreport of a government. It includes (a) the five combined financial statements in thecombined statements-overview and their related notes (the "liftable" GPFS), and (b)combining statements by fund type and individual fund and account group fmancialstatements prepared in conformity with GAAP and organized into a financial reportingpyramid. It also includes supporting schedules necessary to demonstrate compliance withfinance-related legal and contractual provisions, required supplementary information,extensive introductory material and a detailed statistical section.

CONSTRUCTION IN PROGRESS. A fixed asset account reflecting the cost ofconstruction work for projects not yet completed.

CONSUMPTION METHOD. The method under which inventories are recorded asexpenditures/expense when used. See PURCHASES METHOD.

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CONTINGENT LIABILITY. Items that may become liabilities as a result ofconditions undeterrmined at a given date, such as guarantees, pending lawsuits,judgments under appeal, unsettled disputed claims, unfilled purchase orders anduncompleted contracts. Contingent liabilities should be disclosed within the financialstatements (including the notes) when there is a reasonable possibility a loss may havebeen incurred. Guarantees, however, should be disclosed even though the possibility ofloss may be remote.

CONTRIBUTED CAPITAL. The permanent fund capital of a proprietary fund.Contributed capital forms one of two classifications of equity found on the balance sheetof a proprietary fund. Contributed capital is created when a residual equity transfer isreceived by a proprietary fund, when a general fixed asset is "transferred" to a proprietaryfund or when a grant is received that is externally restricted to capital acquisition orconstruction. Contributions restricted to capital acquisition and construction and fixedassets received from developers and customers, as well as amounts of tap fees in excessofrelated costs, also would be reported in this category.

CONTROL ACCOUNT. An account in the general ledger in which is recorded theaggregate of debit and credit postings to a number of related accounts called subsidiaryaccounts (e.g., taxes receivable is a control account supported by the aggregate ofindividual balances in individual property taxpayers' subsidiary accounts). SeeGENERAL LEDGER and SUBSIDIARY ACCOUNT.

CONTROL ENVIRONMENT. The collective effect of various factors on establishing,enhancing, or mitigating the effectiveness of specific policies and procedures. Suchfactors include (1) management philosophy and operating style, (2) organizationalstructure, (3) the function of the legislative body and its committees, (4) methods ofassigning authority and responsibility, (5) management control methods, (6) the internalaudit function, (7) personnel policies and procedures, and (8) external influencesconcerning the entity.

CONTROL PROCEDURES. The policies and procedures in addition to the controlenvironment and accounting system that management has established to providereasonable assurance that specific entity objectives will be achieved.

CORRECTIVE ACTION PLAN. A plan state and local officials are required to submitto appropriate federal officials under the Single Audit Act. The plan details how materialnoncompliance or weaknesses found in the audit will be eliminated or why correctiveaction is not necessary.

COST. The amount of money or other consideration exchanged for goods or services.

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COST ACCOUNTING. The method of accounting that provides for the assembling andrecording of all the elements of cost incurred to accomplish a purpose, to carry on anactivity or operation, or to complete a unit ofwork or a specific job.

COST RECORDS. All ledgers, supporting records, schedules, reports, invoices,vouchers and other records and documents reflecting the cost ofprojects, jobs, productioncenters, processes, operations, products or services, or the cost of any of the componentparts thereof.

COST UNIT. In cost accounting, the unit ofproduct or service for which cost iscomputed. These units are selected to compare the actual cost with a standard cost or withactual costs or units produced under different circumstances or at different places andtimes. See UNIT COST and WORK UNIT.

COUNTERPARTY. Another party to a transaction. In the case of deposits andinvestments made by government entities, a counterparty could be the issuer of asecurity, a financial institution holding a deposit, a broker-dealer selling securities or athird party holding securities or collateral.

COUPON RATE. The interest rate specified on interest coupons attached to a bond.The term "nominal interest rate" is also used in this sense.

COVERAGE. The ratio ofpledged revenues to related debt service for a given year.See NET REVENUE AVAILABLE FOR DEBT SERVICE.

COVERED PAYROLL. All compensation that is paid to active employees covered bythe PERS and on which contributions are based. Covered payroll also may be referred toas covered compensation.

CREDIT RISK. The risk that a counterparty to an investment transaction will not fulfillits obligations. Credit risk can be associated with the issuer of a security, with a financialinstitution holding deposits or with parties holding securities or collateral. Credit riskexposure can be affected by a concentration ofdeposits or investments in anyoneinvestment type or with anyone counterparty.

CURRENT. As applied to budgeting and accounting, designates the operations ofthepresent fiscal period as opposed to past or future periods. It usually connotes items likelyto be used up or converted into cash within one year.

CURRENT REFUNDING. A transaction where new debt is issued and the proceedsare used to repay old debt immediately.

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CUSTODIAL AGREEMENT. The written contract establishing the responsibilities ofa custodian who holds collateral for deposits with financial institutions, investmentsecurities or securities underlying repurchase agreements.

CUSTOMER DEPOSITS. A liability account used in an enterprise fund to reflectdeposits made by customers as a prerequisite to receiving goods and/or services providedby the fund.

DEBT. An obligation resulting from the borrowing ofmoney or from the purchase ofgoods and services. Debts ofgovernments include bonds, warrants and notes. SeeACCOUNTS PAYABLE, BOND, NOTE PAYABLE, LONG-TERM DEBT andGENERAL LONG-TERM DEBT.

DEBT LIMIT. The maximum amount of outstanding gross or net debt legallypermitted.

DEBT PROCEEDS. The difference between the face amount of debt and the issuancediscount or the sum of the face amount and the issuance premium. Debt proceeds differfrom cash receipts to the extent issuance costs, such as underwriters' fees, are withheldby the underwriter.

DEBT RATIOS. Comparative statistics illustrating the relation between the issuer'soutstanding debt and such factors as its tax base, income or population. These ratiosoften are used as part of the process of determining the credit rating of an issue,especially with general obligation bonds.

DEBT SERVICE FUND. A fund established to account for the accumulation ofresources for, and the payment of, general long-term debt principal and interest.

DEBT SERVICE FUND REQUIREMENTS. The resources which must be providedfor a debt service fund so that all principal and interest payments can be made in full andon schedule.

DEBT SERVICE REQUIREMENTS. The amount of money required to pay intereston outstanding debt, serial maturities ofprincipal for serial bonds and requiredcontributions to accumulate monies for future retirement oftenn bonds.

DEDUCTIBLE. In the context ofan insurance policy with a deductible clause, theamount that first must be subtracted from the total loss incurred before determining theinsurer's liability. The deductible may be in the form of an amount of dollars, apercentage of the loss, a percentage of the value of the insured property or a period oftime (as in health insurance).

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DEEP-DISCOUNT DEBT. Debt issued with a stated interest rate significantly less thanthe effective interest rate (e.g., less than 75 percent of the effective interest rate).

DEFEASANCE. The legal release of a debtor from being the primary obligor under thedebt, either by the courts or by the creditor. Also referred to as a legal defeasance. SeeIN-SUBSTANCE DEFEASANCE.

DEFERRED CHARGES. Expenditures that are not chargeable to the fiscal period inwhich they were made but that are carried as an asset on the balance sheet, pendingamortization or other disposition (e.g., bond issuance costs). Deferred charges differfrom prepaid items in that they usually extend over a long period oftime (more than fiveyears) and are not regularly recurring costs of operation. See PREPAID ITEMS.

DEFERRED COMPENSATION PLANS. Plans that offer employees the opportunityto defer receipt of a portion of their salary and the related liability for federal incometaxes. Several sections of the Internal Revenue Code authorize certain state and localgovernments to provide deferred compensation plans for their employees.

DEFERRED MAINTENANCE. The act ofnot performing (deferring) maintenance atthe time it should have been, or was scheduled to be, performed. Maintenance in thiscontext means more than routine preventive maintenance and repairs. It also includesreplacement ofparts, periodic road resurfacing and other activities needed to maintain thefixed asset at its originally contemplated serviceability for its originally estimated life.

DEFERRED REVENUE. Amounts for which asset recognition criteria have been met,but for which revenue recognition criteria have not been met. Under the modified accrualbasis of accounting, amounts that are measurable but not available are one example ofdeferred revenue.

DEFICIT. (1) The excess of the liabilities ofa fund over its assets. (2) The excess ofexpenditures over revenues during an accounting period, or, in the case ofproprietaryfunds, the excess of expenses over revenues during an accounting period.

DELINQUENT TAXES. Taxes remaining unpaid on and after the date to which apenalty for nonpayment is attached. Even though the penalty may be subsequentlywaived and a portion of the taxes may be abated or canceled, the unpaid balancescontinue to be delinquent taxes until abated, canceled, paid or converted into tax liens.

DEMAND DEPOSIT. Accounts with financial institutions or cash management poolswhere cash may be deposited or withdrawn at any time without prior notice or penalty.

DEPLETION. The allocation of the cost ofwasting assets (e.g., timber, oil, coal) to theperiods benefited by their use.

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DEPOSITORY INSURANCE. Insurance on deposits with financial institutions. FDIC,FSLIC and some state governments provide this insurance.

DEPOSITS. In the context ofrequired note disclosures, cash and near cash items placedon account with a financial institution or fiscal agent. Some deposits (e.g., checkingaccounts) are subject to withdrawal upon demand without notice or penalty (demanddeposits) and other (e.g., certificates of deposit) can only be withdrawn without penaltyupon completion of a fixed period (time deposits).

DEPRECIATION. (1) Expiration in the service life of fixed assets, other than wastingassets, attributable to wear and tear, deterioration, action of the physical elements,inadequacy and obsolescence. (2) The portion of the cost of a fixed asset, other than awasting asset, charged as an expense during a particular period. In accounting fordepreciation, the cost of a fixed asset, less any salvage value, is prorated over theestimated service life of such an asset, and each period is charged with a portion of suchcost. Through this process, the entire cost of the asset is ultimately charged off as anexpense.

DEPRECIATION SCHEDULE. A schedule listing the annual allocation of the cost offixed assets to future periods, using one of the depreciation methods acceptable underGAAP.

DIRECT CHARGES. See DIRECT EXPENSES.

DIRECT COSTS. See DIRECT EXPENSES.

DIRECT DEBT. The debt a government has incurred in its own name or assumedthrough the annexation ofterritory or consolidationwith another government. SeeOVERLAPPING DEBT.

DIRECT EXPENSES. Expenses specifically traceable to specific goods, services, units,programs, activities or functions. Direct expenses differ from indirect expenses in thatthe latter cannot be specifically traced and so must be allocated on some systematic andrational basis.

DISBURSEMENTS. Payments in cash.

DISCLAIMER OF OPINION. A report stating that the auditor does not express anopinion on the financial statements. The disclaimer of opinion is appropriate when theauditor has not performed an examination sufficient in scope to enable him to form anopinion on the financial statements. A disclaimer of opinion should not be expressedbecause the auditor believes, on the basis of the examination, that there are materialdepartures from GAAP. In such circumstances, an adverse opinion would be appropriate.

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DISCOUNT. In the context ofbonds payable and investments, the amount by which parvalue exceeds the price paid for a security. The discount generally represents thedifference between the nominal interest rate and the actual or effective rate of return tothe investor.

DISCOUNT RATE. The rate used to adjust a series of future payments to reflect thetime value ofmoney. For capitalized leases, the discount rate used by the lessee is thelessee's incremental borrowing rate unless the lessee is aware of the lessor's implicit rateand that rate is less than the lessee's incremental borrowing rate.

DISCOUNTED PRESENT VALUE. See PRESENT VALUE.

DISCRETE PRESENTATION (DISCRETELY PRESENTED). The method ofreporting fmancial data of component units in a column(s) separate from the financialdata of the primary government. An integral part of this method of presentation is thatindividual component unit supporting information is required to be provided either incondensed financial statements within the notes to the reporting entity's financialstatements, or in combining statements in its GPFS.

DISCUSSION MEMORANDUM (DM). A document issued by either the GASB or theFASB as a basis for written comments by respondents, leading to the issuance of one ormore GASB or FASB pronouncements. In a DM, neither the GASB nor FASB attemptsto reach any conclusions about the issues and related arguments and implicationspresented. A DM is not an authoritative document and should not be used to justifydepartures from GAAP.

DOUBLE ENTRY. A system ofbookkeeping requiring that for every entry made to thedebit side of an account or accounts, an entry or entries be made for an equal amount tothe credit side of another account or accounts.

DUE FROM OTHER FUNDS. An asset account used to indicate amounts owed to aparticular fund by another fund for goods sold or services rendered. This accountincludes only short-term obligations on open account, not interfund loans. SeeADVANCE TO OTHER FUNDS and INTERFUND RECEIVABLE/PAYABLE.

DUE TO FISCAL AGENT. A liability account reflecting amounts due to fiscal agents,such as commercial banks, for servicing a government's maturing interest and principalpayments on indebtedness.

DUE TO OTHER FUNDS. A liability account reflecting amounts owed by a particularfund to another fund for goods sold or services rendered. These amounts include onlyshort-term obligations on open account, not interfund loans. See ADVANCE FROMOTHER FUNDS and INTERFUND RECEIVABLE/PAYABLE.

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ECONOMIC GAINILOSS. In the context of an advance refunding, the differencebetween the present value of the old debt service requirements and the present value ofthe new debt service requirements, discounted at the effective interest rate and adjustedfor additional cash paid.

EFFECTIVE INTEREST RATE. The rate of earning on a bond investment, based onthe actual price paid for the bond, the coupon rate, the maturity date and the length oftime between interest dates, in contrast with the nominal interest rate.

EMINENT DOMAIN. The power of a government to acquire private property forpublic purposes. It is used frequently to obtain real property that cannot be purchasefrom owners in a voluntary transaction. When the power of eminent domain is exercised,owners normally are compensated by the government in an amount determined by thecourts.

ENCUMBRANCES. Commitments related to unperformed (executory) contracts forgoods or services. Used in budgeting, encumbrances are not GAAP expenditures orliabilities, but represent the estimated amount of expenditures ultimately to result ifunperformed contracts in process are completed.

ENDOWMENT. Funds or property that are donated with either a temporary orpermanent restriction as to the use ofprincipal.

ENTERPRISE FUND. (1) A fund established to account for operations financed andoperated in a manner similar to private business enterprises (e.g., water, gas and electricutilities; airports; parking garages; or transit systems). In this case the governing bodyintends that costs (i.e., expenses, including depreciation) ofproviding goods or servicesto the general public on a continuing basis be financed or recovered primarily throughuser charges. (2) A fund established because the governing body has decided thatperiodic determination of revenues earned, expenses incurred and/or net income isappropriate for capital maintenance, public policy, management control, accountability orother purposes.

ENTITLEMENT. The amount ofpayment to which a state or local government isentitled pursuant to an allocation formula contained in applicable statutes.

ENTITY. (1) The basic unit upon which accounting and/or financial reporting activitiesfocus. The basic govemrnentallegal and accounting entity is the individual fund andaccount group. (2) That combination of funds and account groups that constitutes thereporting entity for financial reporting purposes and alone may issue CAFRs and GPFS.

ENTRY. The record of a financial transaction in the appropriate book of account.

EQUIPMENT. See MACHINERY AND EQUIPMENT.

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EQUITY ACCOUNTS. Those accounts presenting the difference between assets andliabilities of the fund.

ESCHEAT. The reversion ofprivate property to a government because there is no oneto inherit or because of a breach of condition.

ESTIMATED CURRENT COSTS OF CLOSURE AND POSTCLOSURE CARE.The total current cost of equipment, facilities and services expected to result indisbursements near or after the date a municipal solid waste landfill stops accepting solidwaste.

ESTIMATED LIFE. The expected economic useful life of an asset from the dateplaced in service to the projected retirement date.

EXECUTIVE BUDGET. The aggregate of information, proposals and estimatesprepared and submitted to the legislative body by the chief executive and the budgetoffice.

EXPECTED USEFUL LIFE. See ESTIMATED LIFE.

EXPENDABLE TRUST FUND. A trust fund whose resources, including both principaland earnings, may be expended. Expendable trust funds are accounted for in essentiallythe same manner as governmental funds.

EXPENDITURES. Decreases in net financial resources. Expenditures include currentoperating expenses requiring the present or future use of net current assets, debt serviceand capital outlays, and intergovernmental grants, entitlements and shared revenues.

EXPENSES. Outflows or other using up of assets or incurrences ofliabilities (or acombination of both) from delivering or producing goods, rendering services or carryingout other activities that constitute the entity's ongoing major or central operations.

EXPOSURE DRAFT (ED). A proposed statement or interpretation issued for publiccornment by the GASB or the FASB.

EXTERNAL AUDIT. See INDEPENDENT AUDIT.

FACE VALUE. As applied to securities, the amount of the issuer's liability stated in thesecurity document. See PAR VALUE.

FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC). A federal institutionthat insures deposits offederally chartered banks.

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FEDERAL FINANCIAL ASSISTANCE. For purposes of applying the provisions ofthe Single Audit Act of 1984, the Single Audit Act Amendments of 1996, and OMBCircular A-133, Audits ofStates, Local Governments and Non-Profit Organizations,assistance provided by a federal agency in the form ofgrants, loans, loan guarantees,property (including donated property), cooperative agreements, interest subsidies,insurance, food commodities or direct appropriations. Federal financial assistance doesnot include direct federal cash assistance to individuals.

FIDELITY BOND. A written prornise to indemnify against losses from theft,defalcation and misappropriation ofpublic monies by government offers and employees.

FIDUCIARY FUND TYPE. The trust and agency funds used to account for assets heldby a government unit in a trustee capacity or as an agent for individuals, privateorganizations, other government units and/or other funds.

FINANCIAL ACCOUNTABILITY (FINANCIALLY ACCOUNTABLE). The levelof accountability that exists if a primary government appoints a voting majority of anorganization's government board and is either able to impose its will on that organizationor there is potential for the organization to provide specific financial benefits to, orimpose specific financial burdens on, the primary government. A primary governmentmay also be financially accountable for governmental organizations with a separatelyelected governing board, a governing board appointed by another government or a jointlyappointed board that is fiscally dependent or the primary government.

FINANCIAL ADVISOR. In the context ofbond issuances, a consultant who advisesthe issuer on any of a variety of matters related to the issuance. The financial advisorsometimes also is referred to as the fiscal consultant.

FINANCIAL AUDIT. An audit made to determine whether the financial statements of agovernment are presented fairly in conformity with GAAP.

FINANCIAL BENEFIT. Legal entitlement to, or the ability to otherwise access, theresources of an organization.

FINANCIAL BURDEN. An obligation, legal or otherwise, to finance the deficits of, orprovide financial support to, and organization; or an obligation in some manner for thedebt of an organization.

FINANCIAL REPORTING ENTITY. A primary government, organizations for whichthe primary government is financially accountable and other organizations for which thenature and significance of their. relationship with the primary government are such thatexclusion would cause the reporting entity's financial statements to be misleading orincomplete. The nucleus of a financial reporting entity usually is a primary government.However, a governmental organization other than a primary government (such as a

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component unit, a joint venture, ajointly governed organization or other stand-alonegovermnent) serves as the nucleus for its own reporting entity when it issues separatefinancial statements.

FINANCIAL REPORTING PYRAMID. The plan or organization for the financialsection of the CAFR/CUFR, as set forth in the 1996 Codification ofGovernmentalAccounting and Financial Reporting Standards. The pyramid presents GAAP financialstatements on three distinct and progressively more detailed reporting levels: (1)combined statements-overview (the "liftable" GPFS/CUFS), (2) combiningstatements-by fund type and (where necessary or appropriate) and (3) individual fundstatements.

FINANCIAL RESOURCES. Cash and other assets that, in the normal course ofoperations, will become cash.

FINANCIAL STATEMENTS. See BASIC FINANCIAL STATEMENTS.

FISCAL AGENT. A fiduciary agent, usually a bank or county treasurer, who performsthe function ofpaying debt principal and interest when due.

FISCAL FINDING CLAUSE. A clause in a lease agreement providing that the lease iscancelable if the legislature or other funding authority does not appropriate the fundsnecessary for the govermnent unit to fulfill its obligations under the lease agreement.

FISCAL PERIOD. Any period at the end of which a government determines itsfinancial position and the results of its operations. Syn. ACCOUNTING PERIOD.

FISCAL YEAR. A 12-month period to which the annual operating budget applies andat the end ofwhich a government determines its financial position and the results of itsoperations.

FISCALLY INDEPENDENT/FISCALLY DEPENDENT GOVERNMENT. Agovermnent is fiscally independent ifit can (1) determine its budget without anothergovermnent having the substantive authority to approve and modify that budget, (2) levytaxes or set rates or charges without substantive approval by another government and (3)issue bonded debt without substantive approval by another government. A government isfiscally dependent if it is unable to complete one or more ofthese procedures without thesubstantive approval of another government.

FIXED ASSETS. Long-lived tangible assets obtained or controlled as a result ofpasttransactions, events or circumstances. Fixed assets include buildings, equipment,improvements other than buildings and land. In the private sector, these assets arereferred to most often as property, plant and equipment.

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FIXED BUDGET. A budget setting forth dollar amounts that are not subject to changebased on the volume of goods or services to be provided.

FIXED COSTS. Costs ofproviding goods or services that do not vary proportionatelyto the volume ofgoods or services provided (e.g., insurance and contributions toretirement systems).

FIXED-INCOME SECURITIES. Securities that offer a specified, measurable cashflow (e.g., most bonds).

FIXTURES. Attachments to buildings that are not intended to be removed and cannotbe removed without damage to the buildings. Those fixtures with a useful life presumedto be as long as that of the building itself are considered a part ofthe building; all othersare classified as equipment.

FLEXIBLE BUDGET. A budget whose dollar amounts vary according to the volumeof goods or services to be provided.

FLOW OF CURRENT FINANCIAL RESOURCES. A measurement focus thatrecognizes the net effect of transactions on current financial resources by recordingaccruals for those revenue and expenditure transactions which have occurred by year endthat are normally expected to result in cash receipt or disbursement early enough in thefollowing year either (a) to provide financial resources to liquidate liabilities recorded inthe fund at year end or (b) to require the use of available expendable financial resourcesreported at year end.

FLOW OF ECONOMIC RESOURCES. The measurement focus used in proprietaryand similar trust funds to measure economic resources, the claims to those economicresources and the effects of transactions, events and circumstances that change economicresources and claims to those resources. This focus includes depreciation of fixed assets,deferral of unearned revenues and prepaid expenses, and amortization of the resultingliabilities and assets. Under this measurement focus, all assets and liabilities are reportedon the balance sheet, whether current or noncurrent. Also, the accrual basis ofaccounting is used, with the result that operating statements report expenses rather thanexpenditures.

FORECLOSURE. The seizure ofproperty as payment of delinquent tax or specialassessment obligations. Ordinarily, property foreclosed is resold to liquidate delinquenttax or special assessment obligations, but on occasion governments retain possession fortheir own needs.

FORFEITURE. The automatic loss ofcash or other property as a penalty for notcomplying with legal provisions and as compensation for the resulting damages or losses.This term should not be confused with confiscation. The latter term designates the actual

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taking over the forfeited property by the government. Even after property has beenforfeited, it cannot be said to be confiscated until the government claims it.

FORMAL BUDGETARY INTEGRATION. The management control techniquethrough which the annual operating budget is recorded in the general ledger through theuse ofbudgetary accounts. It is intended to facilitate control over revenues andexpenditures during the year.

FRANCHISE. A special privilege granted by a government permitting the continueduse of public property, such as city streets, and usually involving the elements ofmonopoly and regulation.

FULL FAITH AND CREDIT. A pledge of the general taxing power for the payment ofdebt obligations. Bonds carrying such pledges are referred to as general obligation bondsor full-faith-and-credit bonds.

FUNCTION. A group ofrelated activities aimed at accomplishing a major service orregulatory program for which a government is responsible (e.g., public safety). SeeSUBFUNCTION.

FUNCTIONAL CLASSIFICATION. Expenditure classification according to theprincipal purposes for which expenditures are made (e.g., public safety).

FUND. A fiscal and accounting entity with a self-balancing set of accounts in whichcash and other financial resources, all related liabilities and residual equities, or balances,and changes therein, are recorded and segregated to carry on specific activities or attaincertain objectives in accordance with special regulations, restrictions or limitations.

FUND BALANCE. The difference between fund assets and fund liabilities ofgovernmental and similar trust funds.

FUNDING POLICY. In the context ofpension plans, the policy for the amounts andtiming of contributions to be made by the employer(s), participants and any other sourcesto provide the benefits a pension plan specifies.

FUND TYPE. Anyone of seven categories into which all funds are classified ingovernmental accounting. The seven fund types are: general, special revenue, debtservice, capital projects, enterprise, internal service, and trust and agency.

GENERAL FIXED ASSETS. Capital assets that are not assets ofany fund, but of thegovernment unit as a whole. Most often these assets arise from the expenditure of thefinancial resources ofgovernmental funds.

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GENERAL FIXED ASSETS ACCOUNT GROUP (GFAAG). Self-balancing groupofaccounts established to account for fixed assets of a government not accounted forthrough specific proprietary funds or trust funds.

GENERAL FUND. The fund used to account for all financial resources except thoserequired to be accounted for in another fund.

GENERAL JOURNAL. A journal in which are recorded all entries not recorded inspecial journals. See JOURNAL and SPECIAL JOURNAL.

GENERAL LEDGER. A record containing the accounts needed to reflect the financialposition and the results of operations of a government. In double-entry bookkeeping, thedebits and credits in the general ledger are equal (i.e., the debit balances equal the creditbalances). See SUBSIDIARY LEDGER, CONTROL ACCOUNT and SUBSIDIARYACCOUNT.

GENERAL LONG-TERM DEBT. Long-tenn debt expected to be repaid fromgovernmental funds. See LONG-TERM DEBT.

GENERAL LONG-TERM DEBT ACCOUNT GROUP (GLTDAG). A selfbalancing group of accounts established to account for the unmatured generallong-tenndebt ofa government. See GENERAL LONG-TERM DEBT. The GLTDAG is alsoused to report that portion of the liabilities for claims, judgments, compensated absencesand unfunded pension contributions of governmental funds and expendable trust fundsnot expected to be liquidated through the use of expendable available financial resources.

GENERAL OBLIGATION BONDS PAYABLE. Bonds backed by the full faith andcredit of government. See FULL FAITH AND CREDIT.

GENERAL PURPOSE FINANCIAL STATEMENTS (GPFS). Five combinedfinancial statements that, together with the accompanying notes, constitute the minimumfinancial reporting needed for fair presentation in confonnity with GAAP. Syn.COMBINED STATEMENTS-OVERVIEW. See BASIC FINANCIALSTATEMENTS, FINANCIAL REPORTING PYRAMID and "LIFTABLE"GENERAL PURPOSE FINANCIAL STATEMENTS. These five combined financialstatements, with their accompanying notes, make up the first of the financial reportingpyramid's three reporting levels containing financial statements. Known as the combinedstatements--{)verview, these statements include (1) combined balance sheet-all fundtypes and account groups, (2) combined statement of revenues, expenditures and changesin fund balances-all governmental fund types, (3) combined statement of revenues,expenditures and changes in fund balances-budget and actual-general and specialrevenue fund types (and similar governmental fund types for which annual budgets havebeen legally adopted), (4) combined statement of revenues, expenses and changes inretained earnings (or equity)-all proprietary fund types and (5) combined statement of

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changes in financial position-all proprietary fund types. Trust fund operations may bereported in (2), (4) and (5) above, as appropriate, or separately. The combinedstatements---overview also are referred to as the "liftable" GPFS.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). Uniformminimum standards and guidelines for financial accounting and reporting. They governthe form and content of the fmancial statements of an entity. GAAP encompass theconventions, rules and procedures necessary to define accepted accounting practice at aparticular time. They include not only broad guidelines of general application, but alsodetailed practices and procedures. GAAP provide a standard by which to measurefinancial presentations. The primary authoritative body on the application of GAAP tostate and local governments is the GASB.

GENERALLY ACCEPTED AUDITING STANDARDS (GAAS). Standardsestablished by the AICPA for the conduct and reporting of financial audits. There are 10basic GAAS, classed into three broad categories: general standards, standards of fieldwork and standards ofreporting. The Auditing Standards Board of the AICPA publishesSAS to cornment and expand upon these basic standards. These SAS, together with the10 basic standards, constitute GAAS. These GAAS set forth the objectives of the auditand establish measures that can be applied to judge the quality of its performance.

GENERALLY ACCEPTED GOVERNMENT AUDITING STANDARDS(GAGAS). Standards established by the GAO in its publication Standards for Audit ofGovernmental Organization, Programs, Activities and Functions ("yellow book") for theconduct and reporting ofboth financial and performance audits. GAGAS set forthgeneral standards applicable to both types of audits and separate standards of field workand reporting for financial and performance audits. The GAGAS standards of field workand reporting for financial audits incorporate and build upon GAAS.

GOVERNMENTAL ACCOUNTING. The composite activity of analyzing, recording,summarizing, reporting and interpreting the financial transactions of governments.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB). Theauthoritative accounting and financial reporting standard-setting body for governmententities.

GOVERNMENTAL FUND TYPES. Funds used to account for the acquisition, use andbalances of expendable financial resources and the related current liabilities--exceptthose accounted for in proprietary funds and fiduciary funds. In essence, these funds areaccounting segregations of financial resources. Expendable assets are assigned to aparticular governmental fund type according to the purposes for which they mayor mustbe used. Current liabilities are assigned to the fund type from which they are to be paid.The difference between the assets and liabilities of governmental fund types is referred toas fund balance. The measurement focus in these fund types is on the determination of

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financial position and changes in financial position (sources, uses and balances offinancial recourses), rather than on net income determination. The statement of revenues,expenditures and changes in fund balance is the primary govermnental fund typeoperating statement. It may be supported or supplemented by more detailed schedules ofrevenues, expenditures, transfers and other changes in fund balance. Under currentGAAP, there are four govermnental fund types: general, special revenue, debt service andcapital projects.

GOVERNMENTAL-TYPE ACTIVITIES. Those activities of a govermnent that arecarried out primarily to provide services to citizens and that are financed primarilythrough taxes and intergovermnental grants.

GRANTS. Contributions or gifts of cash or other assets from another govermnent to beused or expended for a specified purpose, activity or facility. See CAPITAL GRANTSand OPERATING GRANTS.

GROSS BONDED DEBT. The total amount of direct debt of a govermnent, representedby outstanding bonds before deduction of any assets available and earmarked for theirretirement.

HISTORICAL COST. See COST.

IMPACT FEES. Fees charged to developers to cover, in whole or in part, theanticipated cost of improvements that will be necessary as a result of the development(e.g., parks, sidewalks).

IMPOSITION OF WILL. The ability to significantly influence the programs, projects,activities or level of services performed or provided by an organization.

IMPREST ACCOUNT. An account into which a fixed amount of money is placed forminor disbursements or disbursements for a specific purpose (e.g., payroll). Whendisbursements are made, a voucher is completed to record their date, amount, nature andpurpose. From time to time, a report with substantiating vouchers is prepared; theaccount is replenished for the exact amount of the disbursements and the appropriategeneral ledger accounts are charged. The total of cash plus substantiating vouchersalways should equal the total fixed amount ofmoney set aside in the imprest account.See PETTY CASH.

IMPROVEMENTS OTHER THAN BUILDINGS. Attachments or annexations toland that are intended to remain so attached or annexed, such as sidewalks, trees, drives,tunnels, drains and sewers. Sidewalks, curbing, sewers and highways are sometimesreferred to as betterments, but the term "improvements" is preferred.

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INCOME. A term used in proprietary fund-type accounting to represent (1) revenues or(2) the excess of revenues over expenses. See OPERATING INCOME, INCOMEBEFORE OPERATING TRANSFERS and NET INCOME.

INCOME BEFORE OPERATING TRANSFERS. Proprietary fund operating incomeplus nonoperating revenues and minus nonoperating expenses.

INCURRED-BUT-NOT-REPORTED (IBNR) CLAIMSILOSSES. Claims forinsured events that have occurred but have not yet been reported to the governmententity, insurer or reinsurer as of the date of the financial statements. IBNR claims alsomay include expected future developments on claims already reported.

INDEPENDENT AUDIT. An audit performed by an independent auditor.

INDEPENDENT AUDITOR. An auditor meeting the independence criteria set forth inGAAS or GAGAS.

INDIRECT COSTS. See OVERHEAD.

INDIRECT EXPENSES. See OVERHEAD.

INDIVIDUAL FUND STATEMENTS AND SCHEDULES. The third ofthe financialreporting pyramid's three reporting levels containing GAAP financial statements. Suchstatements and schedules should be presented only when necessary or appropriate.Governments should not present physically separate individual fund financial statementsand schedules that simply repeat information already presented in columns on thecombined statements--overview or combining statements-by fund type. Physicallyseparate individual fund statements and schedule formats normally are used only (1) topresent required individual fund budgetary comparisons, (2) to present prior-yearcomparative data or (3) to present more detailed information than is presented for a fundon one of the higher levels of the financial reporting pyramid.

INDUSTRIAL DEVELOPMENT BONDS. Bonds issued by governments, theproceeds ofwhich are used to construct facilities for a private business enterprise.

INFRASTRUCTURE ASSETS. Public domain fixed assets such as roads, bridges,curbs and gutters, streets and sidewalks, drainage systems, lighting systems and similarassets that are immovable and of value only to the government unit.

IN-SUBSTANCE DEFEASANCE. An advance refunding in which the government isnot legally released from being the primary obligor on the refunded bonds, but thepossibility of the government having to make additional payments is considered remoteunder criteria provided by SFAS No. 76. See ADVANCE REFUNDING BONDS.

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INSURABLE VALUE. The property, or portion of a property, covered by insurance inaccordance with the terms of the insurance policy or other agreement. The standardinsurance policy provides indemnity for the replacement cost or actual cash value.

INSURANCE. The transfer of risk ofloss from one party (the insured) to another party(the insurer) in which the insurer promises (unusually specified in a written contract) topay the insured (other others on the insured's behalf) an amount ofmoney (or services, orboth) for economic losses sustained from an unexpected (accidental) event during aperiod of time for which the insured makes a premium payment to the insurer.

INTERFUND RECEIVABLE/PAYABLE. Short-term loans made by one fund toanother, or the current portion of an advance to or from another fund.

INTERFUND TRANSACTIONS. Transactions between funds of the same governmentreporting entity. They include (I) QUASI-EXTERNAL TRANSACTIONS, (2)REIMBURSEMENTS, (3) RESIDUAL EQUITY TRANSFERS, (4) OPERATINGTRANSFERS and (5) interfund loans.

INTERFUND TRANSFERS. All interfund transactions except loans, quasi-externaltransactions and reimbursements. Transfers can be classified as belonging to one of twomajor categories: RESIDUAL EQUITY TRANSFERS or OPERATINGTRANSFERS.

INTERGOVERNMENTAL PAYABLE. A liability account reflecting amounts owedby the reporting government to another government.

INTERGOVERNMENTAL RECEIVABLE. An asset account reflecting amounts dueto the reporting government from another government. These amounts may representgrants-in-aid, shared taxes collected by another unit, loans and charges for servicesrendered by the government for another government.

INTERGOVERNMENTAL REVENUES. Revenues from other governments in theform ofgrants, entitlements, shared revenues or payments in lieu of taxes.

INTERIM BORROWING. (I) Short-term loans to be repaid from general revenuesduring the course ofa fiscal year. (2) Short-term loans in anticipation of tax collections,grants or bond issuance. See BOND ANTICIPATION NOTES.

INTERIM FINANCIAL STATEMENTS. Financial statements prepared as of a dateor for a period during the fiscal year and including only financial transactions during thecurrent year to date.

INTERNAL AUDITING. An independent appraisal of the diverse operations andcontrols within a government entity to determine whether acceptable policies and

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procedures are followed, established standards are met, resources are used efficiently andeconomically and the organization's objectives are being achieved. The term covers allforms ofappraisal of activities undertaken by auditors working for and within anorganization.

INTERNAL CONTROL STRUCTURE. Policies and procedures established toprovide reasonable assurance that specific government objectives will be achieved.

INTERNAL SERVICE FUND. A fund used to account for the financing of goods orservices provided by one department or agency to other departments or agencies of agovernment, or to other governments, on a cost-reimbursement basis.

INVENTORY. (1) A detailed list showing quantities, descriptions and values ofproperty and, frequently, units ofmeasure and unit prices. (2) An asset account reflectingthe cost of goods held for resale or for use in operations.

INVESTMENT IN GENERAL FIXED ASSETS. An account in the GFAAGrepresenting the government's investment in general fixed assets. The balance of thisaccount generally is subdivided according to the source of the monies that financed theasset acquisition, such as general fund revenues and special assessments.

INVESTMENTS. Most commonly, securities and real estate held for the production ofrevenues in the form of interest, dividends, rentals or lease payments. The term does notinclude fixed assets used in government operations.

JOINTLY GOVERNED ORGANIZATION. A regional government or other multigovernmental arrangement that is governed by representatives from each of thegovernments that create the organization, but that is not a joint venture because theparticipants do not retain as ongoing financial interest or responsibility.

JOINT VENTURE. A legal entity or other contractual arrangement in which agovernment participates as a separate and specific activity for the benefit of the public orservice recipients and in which the government retains an ongoing financial interest.

JOURNAL. A book of original entry. See GENERAL JOURNAL, SPECIALJOURNAL and REGISTER.

JOURNAL VOUCHER. A standard form provided for the recording of certaintransactions or information in place of, or supplementary to, the journals or registers.The journal voucher usually contains an entry or entries, explanations, references todocumentary evidence supporting the entry or entries and the signature or initials of oneor more properly authorized officials.

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JUDGMENT. An amount to be paid or collected by a government as the result of acourt decision, including a condemnation award in payment for private property taken forpublic use.

LAND. A fixed asset account reflecting the cost ofland owned by a government.

LAPSE. As applied to appropriations, the automatic termination of an appropriation.Except for continuing appropriations, an appropriation is made for a certain period oftime. At the end of this period, any unexpended or unencumbered balance thereoflapses,unless otherwise provided by law.

LEASEHOLD. The right to the use of real estate by virtue of a lease, usually for aspecified term of years, for which consideration is paid.

LEASE-PURCHASE AGREEMENT. Contractual agreements that are termed leases,but that in substance are purchase contracts. See CAPITAL LEASE.

LEDGER. A group ofaccounts in which are recorded the fmancial transactions of anentity. See GENERAL LEDGER and SUBSIDIARY LEDGER.

LEGAL DEBT LIMIT. See DEBT LIMIT.

LEGAL INVESTMENTS. (1) Investments that savings banks, insurance companies,trustees and other fiduciaries (individual or corporate) are permitted to make by the lawsof the state in which they are domiciled, or under the jurisdiction in which they operate orserve. The investments meeting the conditions imposed by law constitute the legalinvestment list. (2) Investments that governments are permitted to make by law.

LEGAL LEVEL OF BUDGETARY CONTROL. The level at which spending inexcess ofbudgeted amounts would be a violation oflaw.

LEGAL OPINION. (1) The opinion as to legality of an authorized official, such as anattorney general or city attorney. (2) In the case of government bonds, the opinion ofspecialized bond attorney as to the legality of the bond issue.

LEGALLY SEPARATE ORGANIZATION. An organization created as a bodycorporate or a body corporate and politic or otherwise possessing similar corporatepowers. An organization that has separate legal standing has an identity of its own is an"artificial person" with a personality and existence distinct from that of its creator andothers.

LETTER OF CREDIT. A financial institution's written guarantee of a customer'sdrafts, up to a specified amount, for a certain period oftime.

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LEVEL OF BUDGETARY CONTROL. One ofthe three possible levels ofbudgetarycontrol and authority to which organizations, programs, activities and functions may besubject. These levels ofbudgetary control are (a) appropriated budget, (b) legallyauthorized nonappropriated budget review and approval process, which is outside theappropriated budget process or (c) nonbudgeted financial activities, which are not subjectto the appropriated budget and the appropriation process or to any legally authorizednonappropriated budget review and approval process, but still are relevant for soundfinancial management and oversight. See LEGAL LEVEL OF BUDGETARYCONTROL.

LEVY. (1) Verb To impose taxes, special assessments or service charges for the supportof government activities. (2) Noun The total amount of taxes, special assessments orservice charges imposed by a government.

LIABILITIES. Probable future sacrifices of economic benefits, arising from presentobligations of a particular entity to transfer assets or provide services to other entities inthe future as a result of past transactions or events.

"LIFTABLE" GENERAL PURPOSE FINANCIAL STATEMENTS (GPFS). TheGPFS designed to be "liftable" from the financial section of the CAFR for inclusion inofficial statements for securities offerings or for widespread distribution, along with anindependent auditor's opinion, to users requiring less detailed information that iscontained in the full CAFR. In order to be "liftable," the GPFS must include alldisclosures necessary for their fair presentation in conformity with GAAP includingcertain specified disclosures related to individual funds. See GENERAL PURPOSEFINANCIAL STATEMENTS.

LIQUIDITY. The ability to convert assets to cash quickly without significant losses.

LOANS RECEIVABLE. An asset account reflecting amounts loaned to individuals ororganization external to a government, including notes taken as security for such loans.Loans to other funds and governments should be recorded and reported separately.

LONG-TERM DEBT. In the context of the GLTDAG, any unmatured debt that is not afund liability.

LUMP-SUM APPROPRIATION. An appropriation made for a stated purpose, or for anamed department, without specifying further the amounts that may be spent for specificactivities or for particular objects of expenditure (e.g., a lump-sum appropriation for thepolice department would not specify the amounts to be spent for uniform patrol, trafficcontrol, etc., or for salaries and wages, materials and supplies, travel).

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MACIDNERY AND EQUIPMENT. Property that does not lose its identity whenremoved from its location and is not changed materially or consumed immediately (e.g.,within one year) by use.

MAINTENANCE. The act of keeping capital assets in a state of good repair. Itincludes preventive maintenance; normal periodic repairs; replacement of parts, structuralcomponents and so forth and other activities needed to maintain the asset so that itcontinues to provide normal services and achieves its optimum life.

MARKET RISK. The risk that the market value of an investment, collateral protectinga deposit or securities underlying a repurchase agreement will decline. Market risk isaffected by the length to maturity of a security, the need to liquidate a security beforematurity, the extent to which collateral exceeds the amount invested and how often theamount of collateral is adjusted for changing market values.

MEASUREMENT FOCUS. The accounting convention that determines (1) whichassets and which liabilities are included on a government's balance sheet and where theyare reported there, and (2) whether an operating statement presents information on theflow of financial resources (revenues and expenditures) or information on the flow ofeconomic resources (revenues and expenses).

MILL. One one-thousandth of a dollar of assessed value.

MILLAGE. Rate used in calculating taxes based upon the value ofproperty, expressedin mills per dollar of property value.

MODIFIED ACCRUAL BASIS. The accrual basis of accounting adapted to thegovernmental fund-type measurement focus. Under it, revenues and other financialresource increments (e.g., bond issue proceeds) are recognized when they becomesusceptible to accrual, that is when they become both "measurable" and "available tofinance expenditures of the current period." "Available" means collectible in the currentperiod or soon enough thereafter to be used to pay liabilities ofthe current period.Expenditures are recognized when the fund liability is incurred except for (1) inventoriesofmaterials and supplies that may be considered expenditures either when purchased orwhen used, and (2) prepaid insurance and similar items that may be consideredexpenditures either when paid for or when consumed..All governmental funds,expendable trust funds and agency funds are accounted for using the modified accrualbasis of accounting.

MUJ'lICIPAL. In its broadest sense, an adjective denoting the state and all subordinateunits of government. In a more restricted sense, an adjective denoting a city or village asopposed to other local governments.

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MUNICIPAL CORPORATION. A political and corporate body established pursuantto state statutes to provide government services and regulations for its inhabitants. Amunicipal corporation has defined boundaries and a population and usually is organizedwith the consent of its residents. It usually has a seal and may sue and be sued (e.g.,cities and villages).

MUNICIPAL SOLID WASTE LANDFILL. A discrete area ofland or an excavationthat receives household waste. The term "municipal" does not indicate ownership.

NET BONDED DEBT. Gross bonded debt less any cash or other assets available andearmarked for its retirement and less all self-supporting debt (e.g., revenue bonds).

NET BOOK VALUE. See BOOK VALUE.

NET INCOME. Proprietary fund excess of operating revenues, nonoperating revenuesand operating transfers in over operating expenses, nonoperating expenses and operatingtransfers out.

NET PROFIT. See NET INCOME.

NET REVENUE. See NET INCOME and NET REVENUES AVAILABLE FORDEBT SERVICE.

NET REVENUES AVAILABLE FOR DEBT SERVICE. Proprietary fund grossoperating revenues less operating and maintenance expenses (which normally do notinclude depreciation expense or interest expense on bonds.) "Net revenues available fordebt service" as thus defined is used to compute "coverage" on revenue bond issues. SeeCOVERAGE. Under the laws of some states and the provisions of some revenue bondindentures, to compute revenue bond coverage, net revenues available for debt servicemust be calculated on a cash basis, rather than in conformity with GAAP.

NOMINAL INTEREST RATE. The contractual interest rate shown on the face and inthe body of a bond and used to compute the amount of interest to be paid, in contrast tothe effective interest rate. See COUPON RATE.

NONEXPENDABLE TRUST FUND. A trust fund, the principal of which may not beexpended. Nonexpendable trust funds are accounted for in essentially the same manneras proprietary funds.

NONOPERATING EXPENSES. Propriety fund expenses not directly related to thefund's primary activities (e.g., interest).

NONOPERATING PROPERTIES. Properties owned by an enterprise fund but notused in the provision of the fund's primary service activities.

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NONOPERATING REVENUES. Proprietary fund revenues incidental to, or byproducts of, the fund's primary activities.

NOTE PAYABLE. In general, an unconditional written promise signed by the maker topay a certain sum ofmoney on demand or at a fixed or determinable time either to thebearer or to the order of a person designed therein. See TEMPORARY LOANS.

NOTE RECEIVABLE. A legal right to receive payment of a certain sum of money ondemand or at a fixed or determinable time, based on an unconditional written promisesigned by the maker.

NOTES TO THE FINANCIAL STATEMENTS. The SSAP and other disclosuresrequired for a fair presentation of the financial statements of a government in conformitywith GAAP and not included on the face of the financial statements themselves. Thenotes to the financial statements are an integral part of the GPFS/CUFS.

OBJECT. As used in expenditure classification, applies to the article purchased or theservice obtained, rather than to the purpose for which the article or service was purchasedor obtained (e.g., personal services, contractual services, materials and supplies). SeeACTIVITY, CHARACTER CLASSIFICATION, and FUNCTION.

OBLIGATIONS. Amounts a government may be required legally to meet out of itsresources. They include not only actual liabilities, but also unliquidated encumbrances.

OBSOLESCENCE. The decrease in the value of fixed assets, resulting from economic,social, technological or legal changes.

OFFICIAL STATEMENT. A document published by a government planning to issuebonds that provides information on the proposed bond issue, the purpose of the issue, andthe means of servicing the indebtedness, as well as other information about the issuer thatmay be helpful in evaluating creditworthiness.

OPERATING BUDGET. Plans for current expenditures and the proposed means offinancing them. The annual operating budget (or, in the case of some state governments,the biennial operating budget) is the primary means by which most of the financing,acquisition, spending and service delivery activities of a government are controlled. Theuse of annual operating budgets is usually required by law. Even when not required bylaw, however, annual operating budgets are essential to sound financial management andshould be adopted by every government. See BUDGET.

OPERATING EXPENSES. Proprietary fund expenses related directly to the fund'sprimary activities.

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OPERATING GRANTS. Grants that are restricted by the grantor to operating purposesor that may be used for either capital or operating purposes at the discretion ofthegrantee. See CAPITAL GRANTS.

OPERATING INCOME. The excess ofproprietary fund operating revenues overoperating expenses.

OPERATING LEASE. A lease agreement that does not meet the criteria forcapitalization set forth in SFAS No. 13. See CAPITAL LEASE.

OPERATING REVENUES. Proprietary fund revenues directly related to the fund'sprimary activities. They consist primarily of user charges for goods and services.

OPERATING STATEMENT. The financial statement disclosing the financial resultsof operations of an entity during an accounting period in conformity with GAAP. Ingovermnental financial reporting, operating statements and statements of changes in fundequity are combined into "all-inclusive" operating statement formats.

OPERATING TRANSFERS. All interfund transfers other than residual equitytransfers (e.g., legally authorized transfers from a fund receiving revenue to the fundthrough which the resources are to be expended).

ORDINANCE. A formal legislative enactment by the governing body ofa municipality.If it is not in conflict with any higher form oflaw, such as a state statute or constitutionalprovision, it has the full force and effect oflaw within the boundaries ofthe municipalityto which it applies. The difference between an ordinance and a resolution is that thelatter requires less legal formality and has a lower legal status. Ordinarily, the statutes orcharter will specify or imply those legislative actions that may be by ordinance and thosethat may be by resolution. Revenue-raising measures, such as the imposition of taxes,special assessments and service charges, universally require ordinances. SeeRESOLUTION.

ORGANIZATIONAL UNIT. A responsibility center within a govermnent.

ORGANIZATIONAL-UNIT CLASSIFICATION. Expenditure classificationaccording to responsibility centers within a govermnent's organizational structure.Classification ofexpenditures by organization unit is essential to fulfilling stewardshipresponsibility for individual govermnent resources.

OTHER FINANCING SOURCES. Govermnental fund general long-term debtproceeds, amounts equal to the present value ofminimum lease payments arising fromcapital leases, proceeds from the sale of general fixed assets, and operating transfers in.Such amounts are classified separately from revenues on the govermnental operatingstatement.

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OTHER FINANCING USES. Governmental fund operating transfers out and theamount of refunding bond proceeds deposited with an escrow agent. Such amounts areclassified separately from expenditures on the governmental operating statement.

OTHER POST-EMPLOYMENT BENEFITS. Benefits other than pension benefitsprovided to employees following termination but before retirement, as well as, the periodafter retirement. The term is also commonly referred to as OPEB.

OUTLAYS. Syn. EXPENDITURES. See CAPITAL EXPENDITURES.

OVERDRAFT. (1) The amount by which checks, drafts or other demands for paymenton the treasury or on a bank exceed the amount of the credit against which they aredrawn. (2) The amount by which requisitions, purchase orders or audited vouchersexceed the appropriation or other credit to which they are chargeable.

OVERHEAD. Those elements of cost necessary in the production of a good or servicewhich are not directly traceable to the product or service. Usually these costs relate toobjects of expenditure that do not become an integral part of the finished product orservice, such as rent, heat, light, supplies, management and supervision.

OVERLAPPING DEBT. The proportionate share property within each governmentmust bear of the debts of all local governments located wholly or in part within thegeographic boundaries of the reporting govemment. Except for special assessment debt,the amount of debt of each unit applicable to the reporting unit is arrived at by (l)determining what percentage ofthe total assessed value of the overlapping jurisdictionlies within the limits of the reporting unit, and (2) applying this percentage to the totaldebt ofthe overlapping jurisdiction. Special assessment debt is allocated on the basis ofthe ratio of assessment receivable in each jurisdiction, which will be used wholly or inpart to pay off the debt, total assessments receivable, which will be used wholly or in partfor this purpose.

OVERSIGHT RESPONSIBILITY. The basic-but not the only----criterion forincluding a government department, agency, institution, commission, public authority orother organization in a government unit's reporting entity for general purpose financialreports. Oversight responsibility is derived from the government unit's power andincludes, but is not limited, to, financial interdependency, selection of governingauthority, designation ofmanagement, ability to significantly influence operations andaccountability for fiscal matters.

OVERSIGHT UNIT. In defining the reporting entity, the component unit that has theability to exercise oversight responsibility. Typically, an oversight unit is the primaryunit ofgovernment directly responsible to the chief executive and the elected legislativebody.

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PAR VALUE. In the case ofbonds, the amount ofprincipal that must be paid atmaturity. Par value is referred to as the face value of the security.

PAY-AS-YOU-GO BASIS. In the context of pension accounting and risk management,the failure to finance retirement obligations or anticipated losses on a current basis, usingan acceptable actuarial funding method.

PAYING AGENT. An entity responsible for paying ofbond principal and interest onbehalf of the government.

PENSION CONTRIBUTION. The amount paid into a pension plan by an employer (oremployee), pursuant to the terms of the plan, state law, actuarial calculations or someother basis for determinations.

PER CAPITA DEBT. The amount of a government's debt divided by its population.Per capita debt is used to indicate the government's credit position by reference to theproportionate debt borne per resident.

PERFORMANCE AUDITING. A systematic process of objectively obtaining andevaluating evidence regarding the performance of an organization, program, function oractivity. Evaluation is made in terms of its economy and efficiency of operations,effectiveness in achieving desired regulations, for the purpose of ascertaining the degreeof correspondence between performance and established criteria and cornmunicating theresults to interested users. The performance audit function provides an independent,third-party review ofmanagement's performance and the degree to which theperformance of the audited entity meets prestated expectations.

PERFORMANCE BUDGET. A budget that bases expenditures primarily uponmeasurable performance ofactivities and work program. A performance budget mayalso incorporate other bases of expenditure classification, such as character and objectclass, but these are secondary to activity performance.

PERPETUAL INVENTORY. A system whereby the inventory of units ofproperty atany date may be obtained directly from the records, without resorting to an actualphysical count, for each item or group of items to be inventoried. This system providesan ongoing record of goods ordered, received and withdrawn and the balance on hand, inunits and frequently also in value.

PETTY CASH. A sum of money set aside on an imprest basis to make change or to paysmall obligations for which the issuance of a formal voucher and check would be tooexpensive and time-consuming. Petty cash accounts are sometimes referred to as pettycash funds. However, they are not "funds" in the sense of governmental accounting

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individual funds. Petty cash accounts should be reported as assets of the fund ofownership. See IMPREST ACCOUNT.

PETTY CASH VOUCHER. A fOllll used to record individual disbursements of pettycash. See IMPREST ACCOUNT.

PHYSICAL DETERIORATION. The loss in value of fixed assets resulting from wearand tear in operation and exposure to the elements.

PLEDGED REVENUES. Funds generated from revenues and obligated to debt serviceor to meet other obligations specified by the bond contract.

POINT. In the context ofbond issuances, one percent of the par value of the bond.Because bonds are quoted as a percentage of$1000, a point is equal to $10.

POST-AUDIT. An examination of financial transactions that have been completed orare in various stages of completion at the end of an accounting period. See PREAUDIT.

POSTING. The act of transferring to an account in a ledger the data, either detailed orsummarized, contained in a book or document of original entry.

POTENTIAL COMPONENT UNIT. A separate govermnent unit, agency or nonprofitcorporation that needs to be evaluated to detelllline if it is to be included with othercomponent units and the oversight unit to constitute the reporting entity.

PRE-AUDIT. An examination of financial transactions before their completion.

PREMIUM. The excess of the price of a security over its face value, excluding anyamount of accrued interest bought or sold.

PREPAID ITEMS. Payment in advance of the receipt of goods and services in anexchange transaction. Prepaid items (e.g., prepaid rent and unexpired insurancepremiums) differ from deferred charges (e.g., unamortized issuance costs) in that they arespread over a shorter period of time than deferred charges and are regularly recurringcosts of operations.

PREPAYMENT OF TAXES. The deposit of money with a govermnent on conditionthat the amount deposited is to be applied against the tax liability of a designatedtaxpayer after the taxes have been levied and such liability has been established. SeeTAXES COLLECTED IN ADVANCE.

PRESENT VALUE. The discounted value of a future amount or amounts of cash,assuming a given rate of interest.

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PRIMARY GOVERNMENT. A state government or general purpose localgovernment. Also, a special-purpose government that has a separately elected governingbody, is legally separate and is fiscally independent of other state or local governments.

PRINCIPAL. In the context ofbonds other than deep-discount debt, the face value orpar value of a bond or issue of bonds payable on stated dates of maturity. See FACEVALUE and PAR VALUE.

PROGRAM. Group activities, operations or organizational units directed to attainingspecific purposes or objectives.

PROGRAM BUDGET. A budget wherein expenditures are based primarily onprograms ofwork and secondarily on character and object class, on the one hand, andperfonnance, on the other. See PERFORMANCE BUDGET and TRADITIONALBUDGET.

PROJECTED TOTAL-LIFE COST. The total anticipated costs related to a fixed assetduring its estimated useful life. Projected total-life cost nonnally includes a detailedschedule ofmaintenance requirements for each year of the asset's life, includingpreventive maintenance, nonnal repair and replacement, and replacement ofmajor partsor components needed to achieve the nonnal (intended) life of the asset. The total-lifecost is calculated at the time an asset is acquired or constructed, often as an integral partof capital acquisition or budgeting procedures.

PROPRIETARY FUND TYPES. Sometimes referred to as income detennination orcommercial-type funds, the classification used to account for a government's ongoingorganizations and activities that are similar to those often found in the private sector (i.e.,enterprise and internal service funds). All assets, liabilities, equities, revenues, expensesand transfers relating to the government's business and quasi-business activities areaccounted for through proprietary funds. The GAAP used are generally those applicableto similar businesses in the private sector and the measurement focus is on detenninationof net income, financial position and changes in financial position. However, where theGASB has issued pronouncements applicable to those entities and activities, they shouldbe guided by these pronouncements.

PUBLIC ACCOUNTING. The practice ofholding oneself out to be a CPA or publicaccountant and at the same time perfonning for a client one or more types of servicesrendered by public accountants (e.g., auditing). This tenn should not be confused withgovernmental accounting.

PUBLIC AUTHORITY. See AUTHORITY.

PUBLIC CORPORATION. See MUNICIPAL CORPORATION.

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PUBLIC ENTITY RISK POOL. A cooperative group of governmental entities joiningtogether to finance an exposure, liability or risk. Risk may include property and liability,workers' compensation or employee health care. A pool may be a stand-alone entity orincluded as part of a larger governmental entity that acts as the pool's sponsor.

PURCHASE ORDER. A document authorizing the delivery of specified merchandiseor the rendering of certain services and the making of a charge for them.

PURCHASEMETHOD. The method under which inventories are recorded asexpenditures when acquired. See CONSUMPTION METHOD.

QUALIFIED OPINION. An opinion stating that "except for" the effect ofthe matter towhich the qualification relates, the financial statements present fairly the financialposition, results of operations and (when applicable) changes in financial position inconformity with GAAP. Such an opinion is expressed when a lack of sufficient,competent evidential matter or restrictions on the scope of the auditor's examination haveled the auditor to conclude that an unqualified opinion cannot be expressed, or when theauditor believes, on the basis of his examination, that (1) the financial statements containa departure from GAAP, the effect ofwhich is material, (2) there has been a materialchange between periods in accounting principles or in the method oftheir application or(3) there are significant uncertainties affecting the financial statements, and the auditorhas decided not to express an adverse opinion or to disclaim an opinion.

QUASI-EXTERNAL TRANSACTIONS. Interfund transactions that would be treatedas revenues, expenditures or expenses if they involved organizations external to thegovernment unit (e.g., payments in lieu oftaxes from an enterprise fund to the generalfund; intemal service fund billings to departments; routine employer contributions to apension trust fund and routine service charges for inspection, engineering, utilities orsimilar services provided by a department financed from one fund to a departmentfinanced from another fund). These transactions should be accounted for as revenues,expenditures or expenses in the funds involved.

RATINGS. In the context ofbonds, normally an evaluation of creditworthinessperformed by an independent rating services.

REBATES. Abatements or refunds.

RECEIPTS. Cash received.

REFUNDING BONDS. Bonds issued to retire bonds already outstanding. Therefunding bonds may be used to provide the resources for redeeming outstanding bonds,or the refunding bonds may be exchanged with the holders of the outstanding bonds. SeeADVANCE REFUNDING BONDS.

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REGISTER. A record for the consecutive entry of a certain class of events, documentsor transactions, with proper notation of all the required details. See JOURNAL.

REGISTERED BOND. A bond whose owner is registered with the issuing government.A registered bond cannot be sold or exchanged without a change ofregistration.

REGISTERED SECURITY. A security that has the name of the owner written on itsface. A registered security cannot be negotiated except by the endorsement of the owner.

REGULAR SERIAL BONDS. Serial bonds in which all periodic installments ofprincipal repayment are equal.

REIMBURSEMENTS. (1) Repayments of amounts remitted on behalf of another party.(2) Interfund transactions that constitute reimbursements to a fund for expenditures orexpenses initially made by it but that properly apply to another fund (e.g., an expenditureproperly chargeable to a special revenue fund is initially made from the general fund, andis subsequently reimbursed). These transactions are recorded as expenditures or expenses(as appropriate) in the reimbursing fund and as reductions of expenditures or expenses inthe fund reimbursed.

REINSURANCE. A transaction in which a reinsurer (assuming enterprise), for aconsideration (premium), assumes all or part of a risk undertaking originally by anotherinsurer (ceding enterprise). However, the legal rights ofthe insured are not affected bythe reinsurance transaction, and the insurance enterprise issuing the insurance contractremains liable to the insured for payment ofpolicy benefits.

RELATED ORGANIZATION. An organization for which a primary government isnot financially accountable (because it does not impose will or have a financial benefit orburden relationship) even though the primary government appoints a voting majority ofthe organization's governing board.

REPLACEMENT COST. The amount of cash or other consideration that would berequired today to obtain the same asset or its equivalent. See REPRODUCTIONCOST.

REPORTING ENTITY. The oversight unit and all of its component units, if any, thatare combined in the CAFRJGPFS.

REPRODUCTION COST. The cost as of a certain date ofreproducing an exactlysimilar new property in the same place. Sometimes this term is designed as reproductioncost new to distinguish it from depreciated reproduction cost, which is the reproductioncost of a given property less the estimated accumulated depreciation applicable to it. In

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the absence of any modifier, however, reproduction cost is understood to be synonymouswith reproduction cost new. See REPLACEMENT COST.

REPURCHASE AGREEMENT. A generic term for an agreement in which agovermnent entity (buyer-lender) transfers cash to a broker-dealer or financial institution(seller-borrower); the broker-dealer or financial institution transfers securities to theentity and promises to repay the cash plus interest in exchange for the same securities orfor different securities.

REQUIRED SUPPLEMENTARY INFORMATION. Consists of statements,schedules, statistical data or other information which, according to the GASB, isnecessary to supplement, although not required to be a part of, the general purposefinancial statements.

REQUISITION. A written demand or request, usually from one department to thepurchasing officer or to another department, for specified articles or services.

RESERVED FUND BALANCE. Those portions of fund balance that are notappropriable for expenditure or that are legally segregated for a specific future use.

RESIDUAL EQUITY TRANSFERS. Nonrecurring or nonroutine transfers of equitybetween funds (e.g., contribution of enterprise fund or internal service fund capital by thegeneral fund, subsequent return of all or part of such contribution to the general fund andtransfers of residual balances of discontinued funds to the general fund or a debt servicefund).

RESOLUTION. A special or temporary order of a legislative body; an order of alegislative body requiring less legal formality than an ordinance or statute. SeeORDINANCE.

RESTRICTED ASSETS. Monies or other resources, the use ofwhich is restricted bylegal or contractual requirements. In governrnental accounting, special treatments areapplied to restricted assets arising out of revenue bond indentures in enterprise funds.These are sometimes also called restricted "funds" but such terminology is not preferred.

RETAINAGE PAYABLE. A liability account reflecting amounts due on constructioncontracts not paid pending final inspection of the project or the lapse of a specified periodor both. The unpaid amount is usually a stated percentage of the contract price.

RETAINED EARNINGS. An equity account reflecting the accumulated earning of anenterprise or internal service fund.

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RETENTION. In the context of insurance accounting, the amount that an insured or aninsurer assumes as its own liability and that is not otherwise insured. Sometimes referredto as self-insured retention.

REVENUE BONDS. Bonds whose principal and interest are payable exclusively fromearnings of an enterprise fund. In addition to a pledge of revenues, such bonds sometimescontain a mortgage on the enterprise fund's property.

REVENUES. (1) Increases in the net current assetsofa governmental fund type fromother than expenditure refunds and residual equity transfers. Also, general long-termdebt proceeds and operating transfers in are classified as "other financing sources" ratherthan as revenues. (2) Increases in the net total assets of a proprietary fund type fromother than expense refunds, capital contributions and residual equity transfers. Also,operating transfers in are classified separately from revenues.

REVERSE PURCHASE AGREEMENT. An agreement in which a broker-dealer orfinancial institution (buyer-lender) transfers cash to a governmental entity (sellerborrower); the entity transfers securities to the broker-dealer or financial institution andpromises to repay the cash plus interest in exchange for the same securities or differentsecurities.

REVOLVING FUND. (1) An internal service fund. (2) An imprest account accountedfor as an asset of a fund.

RISK. In the context of insurance, defined variously as uncertainty of loss, chance ofloss or variance of actual from expected results. Also, the subject matter of an insurancecontract (e.g., the insured property or liability exposure).

RISK MANAGEMENT. All the ways and means used to avoid accidental loss or toreduce its consequences if it does occur.

SALARY-RELATED BENEFITS. Benefits and payments that are directly related tosalary payments such as taxes, pension payments and employee insurance premiums.

SALVAGE VALUE. The amount that could be realized from sale of a dismantled assetto be removed for use elsewhere.

SCHEDULES. See SUPPORTING SCHEDULES.

SCOPE OF PUBLIC SERVICE. One of the criteria used to determine whether thestatements of a potential component unit should be included in the financial statements ofa reporting entity. This criterion embraces two aspects: (1) is the activity for the benefitof the reporting entity and/or its residents? And (2) is the activity conducted within the

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geographic boundaries of the reporting entity and is it generally available to the citizensof that entity?

SCRAP VALUE. The amount that would be realized ifproperty were sold for itsrecovery value.

SECURITIES. A negotiable or nonnegotiable instrument that signifies an ownershipinterest, the right to an ownership interest or creditor status.

SEGMENT INFORMATION. In the context ofgovernmental financial reporting, thepresentation within the "liftable" GPFS of selected information on certain individualenterprise funds. Such disclosures are required by GAAP if(l) material long-termliabilities are outstanding, (2) the disclosures are essential to ensure the GPFS are notmisleading or (3) they are necessary to ensure interperiod comparability.

SELF-INSURANCE. A term often used to describe the retention by an entity of a riskofloss arising out of the ownership of property or from some other cause, instead oftransferring that risk to an independent third party through the purchase of an insurancepolicy. It is sometimes accompanied by the setting aside of assets to fund any relatedlosses. Because no insurance is involved, the term self-insurance is a misnomer.

SELF-SUPPORTING or LIQUIDATING DEBT. Debt obligations whose principaland interest are payable solely from the earnings of the enterprise for whose constructionor improvement the bonds were originally issued. See REVENUE BONDS.

SERIAL BONDS. Bonds whose principal is repaid in periodic installments over the lifeofthe issue. See REGULAR SERIAL BONDS and STRAIGHT SERIAL BONDS.

SERVICE ASSESSMENTS. Special assessment projects for operating activities that donot result in the purchase or construction of fixed assets. Often such service assessmentsare for services that are normally provided to the public as general government functionsand that would otherwise be financed by the general fund or a special revenue fund.Those services include street lighting, street cleaning and snow plowing. Financing forthese routine services typically comes from general revenues. However, when routineservices are extended to property owners outside the normal service area ofthegovernment or are provided at a higher level or at more frequent intervals than thatprovided the general public special assessments are sometimes levied. Only the affectedproperty owners are charged for the additional services.

SHARED REVENUES. Revenues levied by one government but shared on apredetermined basis, often in proportion to the amount collected at the local level, withanother government or class of governments.

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SHORT-TERM DEBT. Debt with a maturity of one year or less after the date ofissuance. Short-term debt usually includes variable-rate debt, bond anticipation notes, taxanticipation notes and revenue anticipation notes.

SINGLE AUDIT. An audit performed in accordance with the Single Audit Act of 1984,the Single Audit Act Amendments of 1996, and Office of Management and Budget(OMB) Circular A-l33, Audits ofStates, Local Governments and Non-ProfitOrganizations. The Single Audit Act allows or requires governments (depending on theamount of federal assistance received) to have one audit performed to meet the needs ofall federal grantor agencies.

SPECIAL ASSESSMENT. A compulsory levy made against certain properties todefray all or part of the cost of a specific capital improvement or service deemed tobenefit primarily those properties.

SPECIAL ASSESSMENT BONDS. Bonds payable from the proceeds of specialassessments. If the bonds are payable only from the collections of special assessments,they are known as special assessment bonds. If, in addition to the assessments, the fullfaith and credit of the government are pledged, they are known as general obligationspecial assessment bonds.

SPECIAL ASSESSMENT LIENS RECEIVABLE. Claims a government has uponproperties until special assessment levied against them have been paid. The termnormally applies to those delinquent special assessments the government has taken legalaction to collect through the filing of claims.

SPECIAL ASSESSMENT ROLL. The official list showing the amount of specialassessments levied against each property presumed to be benefited by an improvement orservIce.

SPECIAL DISTRICT. An independent unit oflocal government organized to performa single government function or a restricted number of related functions. Special districtsusually have the power to incur debt and levy taxes; however, certain types of specialdistricts are entirely dependent upon enterprise earning and carmot impose taxes.Examples of special districts are water districts, draining districts, flood control districts,hospital districts, fire protection districts, transit authorities, port authorities and electricpower authorities.

SPECIAL DISTRICT BONDS. Bonds issued by a special district.

SPECIAL JOURNAL. A journal in which are entered all entries of a particular type.Examples include cash receipts journals, cash disbursement journals and purchasesjournals. See JOURNAL and GENERAL JOURNAL.

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SPECIAL REVENUE FUND. A fund used to account for the proceeds of specificrevenue sources (other than expendable trusts or major capital projects) that are legallyrestricted to expenditure for specified purposes. GAAP only require the use of specialrevenue funds when legally mandated.

STANDARD COST. The predetermined cost ofperforming an operation or producing aproduct when labor, materials and equipment are used efficiently under reasonable andnormal conditions. Normal conditions exist when there is an absence of special orextraordinary factors affecting the quality or quantity of the work performed or the timeor method ofperforming it.

STANDARD COSTING. In the context of the valuation of fixed assets, an estimate oforiginal cost using a known average installed cost for a like unit at the estimatedacquisition date.

STATE AND LOCAL GOVERNMENT SERIES (SLGS, "slugs"). Direct obligationsofthe U.S. govermnent that the U.S. Treasury issues specifically to provide state andlocal govermnents with required cash flows at yields that do not exceed Internal RevenueService arbitrage limits.

STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS. A financialpresentation sununarizing an entity's cash transactions in an accounting period. Thisstatement is not currently required by GAAP.

STATEMENT OF CHANGES IN FINANCIAL POSITION. A GAAP financialstatement for proprietary and similar trust funds that sununarizes all important aspects ofa govermnent's financing and investing activities, regardless of whether cash or otherelements ofworking capital are directly affected.

STATEMENT OF CHANGES IN EQUITY. The financial statement that reconcilesthe equity balances of an entity at the beginning and end of an accounting period inconformity with GAAP. It explains the relation between the operating statement and thebalance sheet. Statements of changes in equity of govermnents should be combined withoperating statements into "all-inclusive" operating statement formats.

STATEMENT OF REVENUES AND EXPENDITURES. The financialstatement thatis the govermnental fund and expendable trust fund GAAP operating statement. Itpresents increases (revenues and other financing sources) and decreases (expendituresand other financing uses) in an entity's net current assets. Statements of changes inequity of govermnents should be combined with operating statements into "all-inclusive"operating statement formats.

STATEMENT OF REVENUES AND EXPENSES. The financial statement that is theproprietary fund, nonexpendable trust fund and pension trust fund GAAP operating

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statement. It presents increases (revenues, gains and operating transfers in) and decreases(expenses, losses and operating transfers out) in an entity's net total assts. Statements ofchanges in equity of governments should be combined with operating statements into"all-inclusive" operating statement formats.

STATEMENTS. See BASIC FINANCIAL STATEMENTS.

STATISTICAL TABLES. Presentations included in the statistical section oftheCAFRICUFR providing detailed data on the physical, economic, social and politicalcharacteristics of the reporting government. They are intended to provide CAFRICUFRusers with a broader and more complete understanding of the government and itsfinancial affairs than is possible for the financial statements and supporting schedulesincluded in the financial section. Statistical tables usually cover more than two fiscalyears and often present data from outside the accounting records. Therefore, in contrastto fmancial section information, statistical section data are not usually susceptible toindependent audit.

STATUTE. A written law enacted by a duly organized and constituted legislative body.See ORDINANCE and RESOLUTION.

STORES. Goods subject to requisition and use that are on hand in storerooms.

STRAIGHT SERIAL BONDS. Serial bonds in which the annual installments ofbondprincipal are equal or nearly equal.

SUBACTIVITY. A special line of work performed in carrying out a governmentactivity (e.g., cleaning luminaries and replacing defective street lamps would besubactivities under the activity of street light maintenance).

SUBFUNCTION. A grouping of related activities within a particular governmentfunction (e.g., police is a subfunction of the function public safety).

SUBSIDIARY ACCOUNT. One ofa group ofrelated accounts supporting in detail thedebit and credit summaries recorded in a control account (e.g., the individual propertytaxpayer's accounts for the taxes receivable control account in the general ledger). SeeCONTROL ACCOUNT and SUBSIDIARY LEDGER.

SUBSIDIARY LEDGER. A group of subsidiary accounts, the sum ofthe balances ofwhich should equal the balance of the related control account. See GENERALLEDGER and SUBSIDIARY ACCOUNT.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (SSAP). A disclosureof accounting policies, required by GAAP, that should identify and describe theaccounting principles followed by the reporting entity and the methods of applying those

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principles that materially affect the determination of financial position, changes infinancial position or results ofoperations. In general, the disclosure should encompassimportant judgments as to the appropriateness ofprinciples relating to the recognition ofrevenue and allocation of asset costs to current and future periods; in particular, it shouldencompass those accounting principles and methods that involve any ofthe following: (I)a selection from existing acceptable alternatives, (2) principles and methods peculiar togovernment and (3) unusual or innovative applications of accounting principles,including those peculiar to government.

SUPPORTING SCHEDULES. Financial presentations used (1) to demonstratecompliance with fmance-relabid legal and contractual provisions, (2) to aggregate andpresent in greater detail information spread throughout the financial statements (e.g., cashbalances, investments, current and delinquent taxes), (3) to present in greater detailinformation reported in the financial statements (e.g., additional revenue sources, changesin general fixes assets by function and (4) to present information not disclosed in GAAPfinancial statements (e.g., cash receipts and disbursements, changes in agency fund assetsand liabilities). Supporting schedules are included on the fourth level of the financialreporting pyramid.

SURETY BOND. A written promise to pay damages or to indemnify against lossescaused by the party or parties named in the document, through nonperformance orthrough defalcation (e.g., a surety bond may be required of an independent contract).Surety bonds also include fidelity bonds covering governmental officials and employees.

SUSPENSE ACCOUNT. An account carrying charges or credits temporarily pendingthe determination of the proper account or accounts to which they are to be posted. SeeCLEARING ACCOUNT.

TAX DEED. A written instrument by which title to property sold for taxes is transferredunconditionally to the purchaser. A tax deed is issued upon foreclosure ofthe tax lienand is obtained by the purchaser at the tax sale. The tax lien cannot be foreclosed untilthe expiration of the period during which the owner may redeem the property by payingthe delinquent taxes and other charges.

TAXES. Compulsory charges levied by a government to fmance services performed forthe common benefit. This term does not include specific charges made against particularpersons or property for current or permanent benefits, such as special assessments.Neither does the term include charges for services rendered only to those paying suchcharges (e.g., sewer service charges).

TAX-EXEMPT BONDS. State and local government securities whose interest isexempt from taxation by the federal government or within the jurisdiction issued.

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TAX-INCREMENT BOND. A bond secured by the anticipated incremental increase intax revenues, resulting from the redevelopment of an area.

TAX LEVY ORDINANCE. An ordinance through which taxes are levied.

TAX LIENS. Claims governments have upon properties until the taxes levied againstthem have been paid. This term is sometimes limited to those delinquent taxes thegovernment has taken legal action to collect through the filing ofliens.

TAX LIENS RECEIVABLE. Legal claims against property that have been exercisedbecause of nonpayment of delinquent taxes, interest and penalties. Amounts accumulatedin this account include delinquent taxes, interest and penalties receivabIe thereon andcosts of converting delinquent taxes into tax liens.

TAX RATE. The amount of tax stated in terms ofa unit of the tax base (e.g., 25 millsper dollar of assessed valuation of taxable property).

TAX RATE LIMIT. The maximum rate at which a government may levy a tax. Thelimit may apply to taxes raised for a particular purpose or to taxes imposed for allpurposes and may apply to a single government to a class of governments operating in aparticular area. Overall tax-rate limits usually restrict levies for all purposes and of allgoveruments, state and local, having jurisdiction in a given area.

TAX ROLL. The official list showing the amount of taxes levied against each taxpayeror property. Frequently, the tax roll and the assessment role are combined, but even inthese cases, the two can be distinguished.

TEMPORARY LOANS. Short-term obligations representing amounts borrowed forshort periods of time and usually evidenced by notes payable or warrants payable. Theymay be unsecured or secured by specific revenues to be collected.

TERM BONDS. Bonds that mature, in total, on one date.

THIRD-PARTY CLAIM. A claim in which the insurer has agreed to pay, defend orsettle claims made by third parties against the insured. A liability claim is a third-partyclaims.

TRADE DISCOUNT. An allowance, usually varying in percentage with the volume oftransactions, made to those engaged in certain businesses and given without respect towhen the account is paid. These discounts are commonly considered a reduction of thesales or purchase price, not earnings. The term is not to be confused with cash discount.

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. GlossaryPage 105.50

TRADITIONAL BUDGET. A term sometimes applied to the budget of a governmentwherein expenditures are based entirely or primarily on objects of expenditure. SeePROGRAM BUDGET and PERFORMANCE BUDGET.

TRANSFER VOUCHER. A form authorizing transfers ofcash or other resourcesbetween funds.

TRIAL BALANCE. A list of the balances of the accounts in a ledger kept by doubleentry, with the debit and credit balances shown in separate columns. If the totals to thedebt and credit columns are equal or if their net balance agrees with a control account, theledger from which the figures are taken is said to be in balance.

TRUST AND AGENCY FUND. One ofthe seven fund types in governmentalaccounting. See TRUST FUNDS and AGENCY FUND.

TRUST FUNDS. Funds used to account for assets held by a government in a trusteecapacity for individuals, private organizations, other governments and/or other funds.See PENSION TRUST FUND, NONEXPENDABLE TRUST FUND andEXPENDABLE TRUST FUND.

TRUSTEE. A fiduciary holding property on behalf of another.

UNAMORTIZED DISCOUNTS ON BONDS SOLD. A contra-liability account usedto reflect that portion of the face value ofbonds exceeding the amount received fromtheir sale (excluding amounts paid for accrued interest) which remains to be amortizedover the remaining life of such bonds.

UNAMORTIZED PREMIUMS ON INVESTMENT. An asset account used to reflectthat portion of the excess of the amount paid for investments (excluding amounts paid foraccrued interest) over their face value which remains to be amortized over the remaininglife of such investments.

UNDERLYING SECURITIES. Securities transferred in accordance with arepurchase/reverse repurchase agreement.

UNDERWRITER. In the context of bonds, a dealer who purchases a new issue forresale.

UNDERWRITING. The process of selecting classifying, evaluating, rating andassuming risks.

UNENCUMBERED ALLOTMENT. That portion of an allotment not yet expended orencumbered.

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GlossaryPage 105.51

UNENCUMBERED APPROPRIATION. That portion of an appropriation not yetexpended or encumbered.

UNFUNDED PENSION PLAN. See PAY-AS-YOU-GO BASIS.

UNIT COST. In the context ofcost accounting, the cost ofproducing a unit ofproductor rendering a unit of service (e.g., the cost of treating and purifying 1,000 gallons ofsewage).

UNLIQUIDATED ENCUMBRANCES. Encumbrances outstanding. SeeENCUMBRANCES.

UNQUALIFIED OPINION. An auditors' opinion stating that the financial statementspresent fairly the financial position, results of operations and (when applicable) changesin financial position in conformity with GAAP (which include adequate disclosure). Thisconclusion may be expressed only when the auditor has formed such an opinion on thebasis of an examination made in accordance with GAAS or GAGAS.

VALUE. As used in governmental accounting (1) the act of describing anything in termsof money or (2) measure in terms of money. The term should not be used without furtherqualification. See also BOOK VALUE and FACE VALUE.

VARIABLE INTEREST RATE. A rate of interest subject to adjustment (e.g., the rateof interest specified may be a percentage of the prime rate on certain set dates).

VOUCHER. A written document that evidences the propriety of transactions andusually indicates the accounts in which they are to be recorded.

VOUCHERS PAYABLE. Liabilities for goods and services evidenced by vouchers thathave been pre-audited and approved for payment but that have not been paid.

VOUCHER SYSTEM. A system that calls for the preparation of vouchers fortransactions involving payments and for the recording of such vouchers in a special bookof original entry, known as a voucher register, in the order in which payment is approved.

WARRANT. An order drawn by the legislative body or an officer of a government uponits treasurer, directing the latter to pay a specific amount to the person named or to thebearer. It may be payable upon demand, in which case it usually circulates the same as abank check; or it may be payable only out of certain revenues when and if received, inwhich case it does not circulate as freely.

WARRANTS PAYABLE. The amount ofwarrants outstanding and unpaid.

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WASTING ASSETS. Mines, timberlands, quarries, oil fields and similar assets thatdiminish in value by the removal or their contents.

WORK ORDER. A written order authorizing and directing the performance of a certaintask and issued to the person who is to direct the work. Among the items of informationincluded on the order are the nature and location of the job, specifications of the work tobe performed and a job number, which is referred to in reporting the amount oflabor,materials and equipment used.

WORK UNIT•. A fixed quantity that will measure consistently work effort expended inthe performance of an activity or the production of a good.

YIELD. See EFFECTIVE INTEREST RATE.

ZERO-COUPON DEBT. Deep discount debt issued with a stated interest rate of zeropercent.

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Abbreviations, 101.4Accounting principles, 103.2Accounting system

Purpose and objectives, 103.1Allotments, 103.6

Unexpended, 103.3Appropriations, 103.6

Definition, 103.5Lapsing, 103.3Unallotted appropriation, 103.5Unencumbered appropriation, 103.5

Beautification fund, see Special revenue fundsBikeway fund, see Special revenue fundsBudgetary control accounting, 103.5

Budgetary control accounting cycle, 103.5Closing the books, 103.6

BudgetsCapital, 102.2Operating, 102.2

Budgeting function, 102.2Capital budget, 102.2Capital projects funds

Capital projects fund, 103.21I.D. 17, Kaloko subdivision construction

account, 103.21Cemetery fund, see Special revenue fundsCounty Council, 102.3County housing revolving fund, see Trust and

agency fundsCounty of Hawaii:

Budgeting function, 102.2Council, 102.3Finance department, 102.4Legislative auditor, 102.3Mayor, 102.2Organizational structrne, 102.1

Date of issuance, 101.4Debt service funds

1978 sinking fund, 103.20Interest fund, 103.20Serial bond redemption fund, 103.20

Departmental accounting, 103.7-103.9Double entry, 103.8Legal authority, 103.7Required accounting codes, 103.9Required accounts, 103.7Required forms, 103.9Single entry, 103.8

Departmental internal controls, 103.10-103.12Departmental reporting requirements, 103.13

Differences with central accounting records,103.13

Encumbrances, 103.13

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IndexPage 106.1

Departmental reporting requirements (cont.)Federal and state grants, 103.13Other, 103.14Receivables, 103.13Required featnres, 103.14

Encumbrances, 103.3, 103.5, 103.6Enterprise funds

Kulairnano elderly housing project, 103.21Ouli ekahi affordable housing project, 103.21

Estimated revenues, 103.5, 103.6Expenditrnes, 103.6Finance department, 102.4

Accounts division. 102.4Budget division, 102.4Purchasing division, 102.5Real property tax division, 102.5Treasury division, 102.5

FundsCapital projects, 103.21Debt service, 103.2Enterprise, 103.21General, 103.15Special revenue, 103.16-103.20Trust and agency, 103.22-103.23

General fixed assets, 103.4General fund, 103.15General long-term debt, 103.4Geothermal asset fund, see Trust and agency

fundsGeothermal relocation fund, see Special revenue

fundsGolf course fund, see Special revenue fundsGovernmental accounting principles, 103.2

Basis of accounting, 103.2Encumbrances, 103.3Fund accounting, 103.2Legal compliance, 103.2

Grants, federal and state, 103.13Highway fund, see Special revenue fundsJ.D. 17 - Kaloko subdivision

Agency fund, see Trust and agency fundsConstruction account, see Capital projects

fundsJ.D. bond and interest redemption fund, see

Trust and agency fundsJ.D. revolving fund, see Trust and agency fundsInterest fund, see Debt service fundsInternal controls

Departmenta~ 103.10-103.12Inventories, 103.3Kulairnano elderly housing project, see

Enterprise funds


Lapsed warrants fund, see Trust and agencyfunds

Lapses, 103.3, 103.6Legislative auditor, 102.3Mayor, 102.2Monthly budget status report, 102.41978 siokiog fund, see Debt service fundsOffice of housiog fund, see Trust and agency

fundsOperating budget, 102.2Ouli ekahi affordable housiog project, see

Enterprise fundsPage numbers, explanation, 101.4Park dedication fund, see Trust and agency fundsParkiog meter fund, see Special revenue fundsPayroll clearance fund, see Trust and agency

fundsReports

Monthly budget status report, 102.4Retirement contributions, 103.4Revenues, 103.6

Susceptible to accrual, 103.2Revisions, 101.5Scope

Accountiog manual, 101.2Self-iosurance fund, see Trust and agency fundsSerial bond redemption fund, see Debt service

fundsSewer fund, see Special revenuefundsSolid waste fund, see Special revenue fundsSpecial revenue funds

Beautification fund, 103.18Bikeway fund, 103.18Cemetery fund, 103.19Geothermal relocation revolviog fund, 103.19Golf course fund, 103.19Highway fund, 103.16Parkiog meter fund, 103.18Sewer fund, 103.17Solid waste fund, 103.19Vehicle disposal fund, 103.19

State weight tax fund, see Trust and agencyfunds

Suspense account, see Trust and agency fundsTrust and agency funds

Agency fundsJ.D. 17 - Kaloko agency fund, 103.23J.D. bond and ioterest redemption fund,

103.23J.D. revolviog fund, 103.23Lapsed warrants fund, 103.23Payroll clearance fund, 103.23State weight tax fund, 103.22

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IndexPage 106.2

Trust and agency funds (cont.)Agency funds (cont.)

Snspense account, 103.23Expendable trust funds

County housiog revolviog fund, 103.22Geothermal asset fund, 103.22Office of housiog fund, 103.22Park dedication fund, 103.22Self-iosurance fund, 103.22

Vacation pay, 103.4Vehicle disposal fund, see Special revenue funds

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