Committee on Finance Meeting - January 6, 2026

The Committee on Finance convened on January 6, 2026, at 11:00 a.m., attended by Councilmembers Kimball, Kagiwata, Inaba, Kirkowitz, Houston, Viegas, Galimba, and others, to review financial reports, grant authorizations, and budget amendments. The committee approved routine financial communications, debated the allocation of Workforce Innovation and Opportunity Act (WIOA) funds, and approved a hazard mitigation grant for fire safety planning in the Kohala region after a brief delay for technical clarification.

Consent Calendar

• Communication 23.26 (Funds Transfer Report): Councilmember Houston moved, and Councilmember Nalva seconded, to close the file on the report of funds transfers authorized between November 16 and 30, 2025. The motion carried unanimously with eight votes in favor.
• Communication 654 (2025 Annual Report, Real Property Tax Board of Review): Councilmember Houstis moved, and Councilmember Galimba seconded, to close the file on the real property tax board's annual report. The motion carried with nine votes in favor.

Public Comments & Testimony

• Public Comment: No public members offered testimony during the open microphones provided for the agenda items.
• Expert Testimony: Mark Davis of the Tax Appeals Board and administrators Lisa Mira and Diane Nakagawa from the Real Property Tax division provided testimony regarding the 2025 annual report, detailing the status of statewide conferences and community outreach efforts for tax exemptions.

Discussion Items

• Real Property Tax Board Review (Comm 654):

  • Councilmember Houston inquired about the frequency of statewide conferences and the board's budget for travel. Administrator Lisa Mira clarified that while a $2026 workshop was originally planned annually, it was postponed due to budget constraints at the City and County of Honolulu. However, she asserted that the Hawaii County budget retains the necessary funding for its own annual workshop and that the statewide workshop funding is available if aligned with other counties.
  • Councilmember Houston questioned the board's strategy for informing the public about exemptions. Administrator Mira noted that despite workshops, presentations, website upgrades, and newsletter inserts, residents still often miss application deadlines. She indicated that social media is the next considered channel for outreach and acknowledged the difficulty of capturing public attention.

• Resolution 426-25 (Wildfire Mitigation Grant):

  • Councilmember Houstis requested clarification from the Fire Department regarding the use of $68,000 in federal funds for "Phase One" planning. The committee tabled the motion to allow Chief Todd and Deputy Dan (Fire Department) to join the session.
  • After the Fire Department representatives joined, Councilmember Houstis questioned the scope of the funding. Chief Todd explained that the funds are for planning and preparatory activities (e.g., delineating vegetative removal areas, inventorying hazards, and coordinating with environmental preservation) in the Kohala region (approx. 3,500 acres, 480 homes) following the August 8, 2023 fires. He clarified that the Fire Department would not perform the labor but would administer the grant through a contracted professional service provider.

• Bill 112 (WIOA Budget Amendment):

  • Councilmember Kirkwitz questioned the allocation of $1.6 million in WIOA funds to Adult, Dislocated Worker, and Youth programs. Deputy Director Dennis Lynn and Clinton Mercado (Workforce Development) explained the federal allocation structure and the role of the Workforce Development Board.
  • Councilmember Kirkwitz asked about the criteria for job guarantees after apprenticeships, specifically regarding the CDL program with Goodwill. Mr. Mercado highlighted the CDL program's success in training drivers, noting a waitlist caused by examiner shortages, which the county is actively addressing.
  • Councilmember Bonisi asked if these funds support county employee hiring. Mr. Mercado confirmed the county is collaborating with HR to align WIOA funds with internships (via Aluliki) and direct hiring efforts, as well as providing support services (clothing, haircuts) to job seekers.
  • Councilmember Bonisi expressed concern over the lack of online data regarding Workforce Development Board meetings and the need for a county workforce development plan. Mr. Mercado confirmed the board met in December 2025 after past issues with quorum and that new meeting information is being uploaded to the county website.

Key Outcomes

• Communication 23.26: Motion to close file carried (8 in favor).
• Communication 654: Motion to close file carried (9 in favor).
• Resolution 426-25: Motion to table resolution carried (9 in favor) to allow for Fire Department testimony; subsequently, the motion to take the resolution off the table carried (8 in favor after Councilmember Kimball excused). Motion to forward resolution to Council with a favorable recommendation carried (9 in favor).
• Bill 112: Motion to forward to Council with a favorable recommendation carried (9 in favor).
• Bill 113: Motion to forward to Council with a favorable recommendation carried (9 in favor).
• Adjournment: The meeting was adjourned at 11:45 a.m.