NOTICE OF PUBLICATION AND NOTICE OF PUBLIC HEARING
Notice is hereby given that the Council of the County of Kaua’i will hold a public hearing on Wednesday, May 27, 2026, at 8:30 a.m., or soon thereafter, at the Council Chambers, 4396 Rice Street,
Suite 201, Lihu’e, Kaua’i, Hawai’i, 96766 on the following:
C 2026-118 COMMUNICATION (05/08/2026) FROM THE MAYOR, SUBMITTING HIS SUPPLEMENTAL BUDGET COMMUNICATION FOR FISCAL YEAR 2026-2027 AND PROPOSED
AMENDMENTS TO THE BUDGET BILLS, PURSUANT TO SECTION 19.02A OF THE KAUA’I COUNTY CHARTER
The purpose of this Communication is to submit the Mayor’s suggested modifications to the proposed Fiscal Year (FY) 2026-2027 Annual Budget Bills and reasons justifying such modifications,
pursuant to Section 19.02A of the Kaua’i County Charter, as amended.
PARKS AND
RECREATION
CRIMINAL SOLID IMPROVEMENT HOUSING &
ASSETS WASTE & COMMUNITY PUBLIC DEBT HOUSING KALEPA PAANAU
GENERAL HIGHWAY G.E. TAX LIQUOR BEAUTIFICATION FORFEITURE DISPOSAL MAINTENANCE DEVELOPMENT ACCESS SERVICE SEWER GOLF DEVELOPMENT HOUSING HOUSING
FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND TOTAL
REVENUES
Revenues 306,361,293 19,376,162 40,655,327 1,565,032 420,000 55,000 10,487,056 88,550 221,732 – – 12,742,901 1,875,400 252,200 1,380,030 972,925 396,453,608
Inter-Fund Transfer (40,212,010) – – – – 234,315 20,388,092 – – 1,307,134 8,577,199 6,926,140 1,779,130 – – – (1,000,000)
Fund Balance 6,400,000 4,564,732 7,457,663 36,595 15,517 (189,307) – – 1,855,359 (199,714) – – – 336,001 955,124 1,107,536 22,339,506
Transfer (CIP) (51,323,395) – (2,800,000) – – – – – – 199,714 – – – – – – (53,923,681)
TOTAL REVENUES 221,225,888 23,940,894 45,312,990 1,601,627 435,517 100,008 30,875,148 88,550 2,077,091 1,307,134 8,577,199 19,669,041 3,654,530 588,201 2,335,154 2,080,461 363,869,433
EXPENDITURES
General Government 53,286,104 – – – – – – – – 1,307,134 – – – – – – 54,593,238
Public Safety 79,326,455 – – 1,238,894 – 100,008 – – – – – – – – – – 80,665,357
Public Works 7,039,359 – – – – – – – – – – – – – – – 7,039,359
Sanitation & Waste Disposal – – – – – – 28,024,069 – – – – 17,863,592 – – – – 45,887,661
Welfare & Education 4,578,168 3,853,745 8,450,440 – – – – – 2,077,091 – – – – 588,201 2,309,938 2,055,303 23,912,886
Highway & Equipment 2,825,742 15,477,916 35,027,844 – 435,517 – 82,145 – – – – – – – – – 53,849,164
Culture & Recreation 22,833,679 – – – – – – 88,550 – – – – 2,946,474 – – – 25,868,703
Debt Service Charges – – – – – – – – – – 8,577,199 – – – – – 8,577,199
Pensions & Retirements 51,336,381 4,609,233 1,834,706 362,733 – – 2,768,934 – – – – 1,805,449 708,056 – 25,216 25,158 63,475,866
TOTAL EXPENDITURES 221,225,888 23,940,894 45,312,990 1,601,627 435,517 100,008 30,875,148 88,550 2,077,091 1,307,134 8,577,199 19,669,041 3,654,530 588,201 2,335,154 2,080,461 363,869,433
A. Relating to the Operating Budget and Financing Thereof of the County of Kaua’i for the Fiscal Year July 1, 2026 to June 30, 2027:
Bill No. 2988 Sections 1 and 2 set forth the estimated revenues of all operating funds and special purpose funds for the Fiscal Year July 1, 2026 to June 30, 2027, and appropriate funds for expenditure during
the same fiscal period, as summarized hereinabove. Sections 3-23 set forth the operating procedures relating to these appropriations.
B. Relating to Capital Improvements and Financing Thereof for the Fiscal Year July 1, 2026 to June 30, 2027:
BIKEWAY FUND $2,007
BOND FUND $2,005,291
DEVELOPMENT FUND $34,179
G.E. TAX FUND $16,807,922
GENERAL FUND $119,421,179
HIGHWAY FUND $1,397,166
PUBLIC ACCESS, OPEN SPACE, NATURAL RESOURCES
PRESERVATION FUND $42,984
SEWER TRUST FUND $0
SPECIAL TRUST FUND FOR PARKS & PLAYGROUNDS $232,721
TOTAL ALL FUNDS $139,943,449
Bill No. 2989 Sections 1 and 2 set forth the estimated revenues of all capital funds for the Fiscal Year July 1, 2026 to June 30, 2027, and appropriate fund expenditures during the same fiscal period as
summarized hereinabove. Sections 3-14 set forth the procedures relating to these appropriations.
Any person may testify at the public hearing, and at any Council and Committee Meeting (at which time any Bill or Resolution may be amended). Meeting notices and full-text Bills are available at least six (6)
days in advance at the Office of the County Clerk, Council Services Division and kauai.gov/Government/Council/Webcast-Meetings. Written testimony may be submitted via counciltestimony@kauai.gov, mail, or fax.
For further information, please call (808) 241-4188.
CERTIFICATE OF THE COUNTY CLERK
I hereby certify that the foregoing Communication C 2026-118 was ordered to print by the Council of the County of Kaua’i.
Lihu’e, Hawai’i
May 8, 2026 /s/ Jade K. Fountain-Tanigawa, County Clerk, County of Kaua’i
(One Publication – The Garden Island – May 16, 2026)
NOTE: IF YOU NEED AN AUXILIARY AID/SERVICE, OTHER ACCOMMODATION DUE TO A DISABILITY, OR AN INTERPRETER FOR NON-ENGLISH SPEAKING PERSONS, PLEASE CONTACT THE OFFICE OF THE COUNTY CLERK,
COUNCIL SERVICES DIVISION AT (808) 241-4188 OR COKCOUNCIL@KAUAI.GOV AS SOON AS POSSIBLE. REQUESTS MADE AS EARLY AS POSSIBLE WILL ALLOW ADEQUATE TIME TO FULFILL YOUR REQUEST.
UPON REQUEST, THIS NOTICE IS AVAILABLE IN ALTERNATE FORMATS SUCH AS LARGE PRINT, BRAILLE, OR ELECTRONIC COPY.