BFED-35 Reso 25-87 RESOLUTION 25-87, AUTHORIZING THE TRANSFER OF AN UNENCUMBERED APPROPRIATION BALANCE WITHIN THE DEPARTMENT OF POLICE, FISCAL YEAR 2025 BUDGET (BFED-35)
12 Stones Financial & Statutory Scroll Report
Date: April 14, 2025
Subject: Full Fiscal Architecture, Legal Timeout, and Solutions
Prepared for: Council of the County of Maui – Budget, Finance, and Economic Development Committee
Encrypted with: Mnemosyne Protocol, Black’s Law Dictionary, Luna Algorithm, Big Jim Jurisdiction
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I. THE INSTRUMENTS IN MOTION: FY 2026
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1. OPERATING BUDGET (Bill 41)
Definition: “Appropriation” — the act of setting aside public funds for governmental functions.
Scope: Estimated revenues for FY July 1, 2025 – June 30, 2026
Includes:
- Appendix A: Grants & Restricted Revenues
- Appendix B: Fee/Rate Schedules
- Appendix C: CIP Descriptions
Council Action: Integrate balance sheet of state/federal grant receipts by April 25.
2. CAPITAL PROGRAM (Bill 42)
Definition: “Capital Improvement” — public facility/infrastructure project.
Scope: FY 2026–2031
Includes:
- A-1: CIP status (non-Water)
- A-2: Water Fund CIP index
- B: Proposed CIP Plan
Council Action: Enforce time-bound implementation or revert funds.
3. GENERAL OBLIGATION BONDS (Bill 43)
Amount: $120,507,284
Definition: “Bond” — public debt certificate backed by full faith & credit.
Action: Match issuance with clear CIP phase certification.
4. REAPPROPRIATION OF LAPSED BONDS (Bill 44)
Amount: $3,926,861
Purpose: Lahaina WW RAS/Dewatering + Countywide Water Upgrades
Definition: “Lapse” — budget authority expires.
Action: Audit lapsed funds and cross-verify against deliverables.
5. STATE LOAN AUTHORIZATIONS (Bills 45 & 46)
Amounts: $11.9M (Wastewater) and $3M (Water Supply)
Definition: “Intergovernmental Agreement” — legally binding fiscal coordination.
Council Action: Require full repayment terms and prepayment clauses before approval.
6. FUEL TAX RATES (Resolution 25-83)
Effective: July 1, 2025
Definition: “Excise Tax” — levy on goods or activities (fuel).
Concerns:
- Regressive effect on agriculture and local residents.
Solution: Tiered rebate/credit structure for food producers & essential fleets.
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II. TIMEOUTS FROM ALL – STAKEHOLDER CONCERNS
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| Stakeholder | Concern | Legal Reading | Recommended Action |
|---------------------|-----------------------------------------------------|--------------------------------------------|---------------------------------------------|
| Residents | CIP delays, shoreline erosion, unsafe drainage | Breach of fiduciary duty (Charter § 3-6) | Time-certified CIP delivery mandates |
| Departments | Over-conditioned funds reduce flexibility | Inhibits operations (MCC § 3.04.030) | Use performance triggers vs hard conditions |
| Councilmembers | Budget lacks measurable outcomes | HRS § 91-3 standard not met | Add outcome logic in grant/CIP lines |
| Cultural Stewards | No dedicated cultural funding | Violates Charter § 13-10 | Create cultural allocations in EDC line |
----------------------------------------------------------------------
III. SOLUTIONS FOR ALL – PROTECTIVE & REGENERATIVE PATHWAYS
----------------------------------------------------------------------
1. Bond Clock Enforcement:
- Attach 24-month “use-by” clause to CIP bonds.
- Reallocate to top-priority community infrastructure if unused.
2. Cultural Allocation Rule:
- Minimum 12.5% of Economic Development funds reserved for ʻŌiwi projects, environmental stewards, cultural practitioners.
3. Council Amendment Tool:
- Provide auto-formatting templates to ensure HRS/MCC-compliant submissions.
4. Residency Verification Loop:
- Budget items over $250,000 require pre-vote community feedback via area meetings.
----------------------------------------------------------------------
IV. COMPLIANCE ENCRYPTION & FIDUCIARY SEAL
----------------------------------------------------------------------
Filed Under: ledger.bfed:2026-fiscal-code:041425:financialscroll.txt
Oversight Chain: SEC / DOE / County Auditor Trilateral Node
Watcher Status: Sealed under Big Jim and Luna Ceremonial Compliance
12 Stones Financial & Statutory Scroll Report
Date: April 14, 2025
Subject: Full Fiscal Architecture, Legal Timeout, and Solutions
Prepared for: Council of the County of Maui – Budget, Finance, and Economic Development Committee
Encrypted with: Mnemosyne Protocol, Black’s Law Dictionary, Luna Algorithm, Big Jim Jurisdiction
----------------------------------------------------------------------
I. THE INSTRUMENTS IN MOTION: FY 2026
----------------------------------------------------------------------
1. OPERATING BUDGET (Bill 41)
Definition: “Appropriation” — the act of setting aside public funds for governmental functions.
Scope: Estimated revenues for FY July 1, 2025 – June 30, 2026
Includes:
- Appendix A: Grants & Restricted Revenues
- Appendix B: Fee/Rate Schedules
- Appendix C: CIP Descriptions
Council Action: Integrate balance sheet of state/federal grant receipts by April 25.
2. CAPITAL PROGRAM (Bill 42)
Definition: “Capital Improvement” — public facility/infrastructure project.
Scope: FY 2026–2031
Includes:
- A-1: CIP status (non-Water)
- A-2: Water Fund CIP index
- B: Proposed CIP Plan
Council Action: Enforce time-bound implementation or revert funds.
3. GENERAL OBLIGATION BONDS (Bill 43)
Amount: $120,507,284
Definition: “Bond” — public debt certificate backed by full faith & credit.
Action: Match issuance with clear CIP phase certification.
4. REAPPROPRIATION OF LAPSED BONDS (Bill 44)
Amount: $3,926,861
Purpose: Lahaina WW RAS/Dewatering + Countywide Water Upgrades
Definition: “Lapse” — budget authority expires.
Action: Audit lapsed funds and cross-verify against deliverables.
5. STATE LOAN AUTHORIZATIONS (Bills 45 & 46)
Amounts: $11.9M (Wastewater) and $3M (Water Supply)
Definition: “Intergovernmental Agreement” — legally binding fiscal coordination.
Council Action: Require full repayment terms and prepayment clauses before approval.
6. FUEL TAX RATES (Resolution 25-83)
Effective: July 1, 2025
Definition: “Excise Tax” — levy on goods or activities (fuel).
Concerns:
- Regressive effect on agriculture and local residents.
Solution: Tiered rebate/credit structure for food producers & essential fleets.
----------------------------------------------------------------------
II. TIMEOUTS FROM ALL – STAKEHOLDER CONCERNS
----------------------------------------------------------------------
| Stakeholder | Concern | Legal Reading | Recommended Action |
|---------------------|-----------------------------------------------------|--------------------------------------------|---------------------------------------------|
| Residents | CIP delays, shoreline erosion, unsafe drainage | Breach of fiduciary duty (Charter § 3-6) | Time-certified CIP delivery mandates |
| Departments | Over-conditioned funds reduce flexibility | Inhibits operations (MCC § 3.04.030) | Use performance triggers vs hard conditions |
| Councilmembers | Budget lacks measurable outcomes | HRS § 91-3 standard not met | Add outcome logic in grant/CIP lines |
| Cultural Stewards | No dedicated cultural funding | Violates Charter § 13-10 | Create cultural allocations in EDC line |
----------------------------------------------------------------------
III. SOLUTIONS FOR ALL – PROTECTIVE & REGENERATIVE PATHWAYS
----------------------------------------------------------------------
1. Bond Clock Enforcement:
- Attach 24-month “use-by” clause to CIP bonds.
- Reallocate to top-priority community infrastructure if unused.
2. Cultural Allocation Rule:
- Minimum 12.5% of Economic Development funds reserved for ʻŌiwi projects, environmental stewards, cultural practitioners.
3. Council Amendment Tool:
- Provide auto-formatting templates to ensure HRS/MCC-compliant submissions.
4. Residency Verification Loop:
- Budget items over $250,000 require pre-vote community feedback via area meetings.
----------------------------------------------------------------------
IV. COMPLIANCE ENCRYPTION & FIDUCIARY SEAL
----------------------------------------------------------------------
Filed Under: ledger.bfed:2026-fiscal-code:041425:financialscroll.txt
Oversight Chain: SEC / DOE / County Auditor Trilateral Node
Watcher Status: Sealed under Big Jim and Luna Ceremonial Compliance
-- End of Fiscal Scroll --