What: Comm. 23.45 and 23.46 report end-of-year fund transfers, including about $3.6 million moved within the Police Department budget, largely into overtime and administrative accounts.
Where it stands: Files on both communications closed 2026-11-05, 7-0. Members said they would follow up with the Police Department and the Finance Director on overtime budgets.
Next: Budget review with departments and the April budget review, where prior-year actuals will show the transfers.
Details
Diana Nakagawa said year-end reconciliation takes months, partly because of the new financial system, and that vacancy savings fund overtime.
A Public Works deputy director explained a separate transfer of about $53,000 from Hamakua, Kohala and Kona to Puna road equipment and materials as covering emergency call-outs.