[{"_1":2,"_98":-5,"_99":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,86],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6656889,"mediaKeyId","5113879-c61ce07b52aa7e2471776006fc694c28","parentId",5113879,"title","Royal House of Hawaii testifies to Maui County committee, asserts royal patent title claims and urges contact of beneficiaries","audioSeconds",185,"startMs",5155000,"endMs",5340000,"viewUrl","/Search/View?dp=1&key=5113879-c61ce07b52aa7e2471776006fc694c28&start=5155&end=5340","thumbnailUrl","https://assets.pipeline.soar.com/5113879-c61ce07b52aa7e2471776006fc694c28/thumbnail_5155000.jpg","articleUrl","/articles/6656889/Maui-County/Hawaii/Royal-House-of-Hawaii-testifies-to-Maui-County-committee-asserts-royal-patent-title-claims-and-urges-contact-of-beneficiaries","mediaUrl","https://secure.pipeline.soar.com/6656889-38da78f49e0a203eaaed01debdbc4f88/orig.mp4?Expires=1770606529&Signature=RDFbNaYCN~WEAHzNXx38YCnspyKLS-6BrctghNDAa6sPhHIS4CMuIgedZ9za-z1hNBZrPVeA-2SFfr9izXSzdx6DzomKjXWMidu4z0xHfUcD9zNx9RW85rG8lxCPwE-UMdx~GJvPFH0UhNnFD6Tuy5KeoTEQunPIUCSjMzJwuiGZlhJlu1ZaYtsQtt4Ap~cj8JGdNuCGKOkijGDRB5igwXSeHED6ICRnTzuD8w22tcP7x9TR776VcMkNA3qPlYrlwLdhvKXWsSWEScXYzemDJHAK4o78hPGKIq~~Y0pvviox03Dh0w1yAUmVbjv01zex7YrthVeUabZziZT66kJQww__&Key-Pair-Id=KUT5TJCACFTXG","author","Maui County","date","2025-07-01T00:00:00Z","article","A member of the Royal House of Hawaii, identifying themselves as a beneficiary of royal patent titles for Ka‘onoulu-a-a-pua‘a (self‑identified heir name recorded in the transcript), testified during the committee’s public testimony period and urged the council to recognize and respect royal patent titles.

The testifier told the Budget, Finance & Economic Development Committee that land in Hawaii is held under royal patent titles established during the Mahele and rooted in the constitution of Kamehameha III. The speaker argued that those titles are perpetual and said that any efforts to create land trusts or similar schemes that contradict royal patent titles would be illegal and improperly disregard beneficiary rights.

The testifier said they had not received notice about development on the land where they claim beneficiary status, including construction of a hotel, and demanded that the county identify and contact all similarly situated beneficiaries to ensure their rights are respected. Committee members asked clarifying questions about contact information for submitted testimony. The chair closed public testimony after a last call and proceeded with committee business.

Ending: The committee did not take action on testimony; the comment was recorded in the public record and will be part of meeting minutes.","mediaType","Video","parentTitle","Maui County - Budget, Finance, and Economic Development Committee (2025-2027) on 2025-07-01 9:00 AM - Jul 01, 2025","oneSentenceSummary","A representative identifying as a beneficiary under royal patents testified during the committee's bond discussion, asserting that royal patent titles from the Mahele and the constitution of Kamehameha III remain valid and urging the county to identify and contact beneficiaries regarding land developments.","taxTitle","Maui County, Hawaii","taxId",12846,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":79,"_47":80,"_49":81,"_51":82,"_53":83,"_55":56,"_57":58,"_59":84,"_61":62,"_63":64,"_65":85,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6656893,"Maui County plans $300 million GO bond sale in August 2025; officials say credit ratings appear stable",0,4458000,"/Search/View?dp=1&key=5113879-c61ce07b52aa7e2471776006fc694c28&start=4458&end=4458","https://assets.pipeline.soar.com/5113879-c61ce07b52aa7e2471776006fc694c28/thumbnail_4458000.jpg","/articles/6656893/Maui-County/Hawaii/Maui-County-plans-300-million-GO-bond-sale-in-August-2025-officials-say-credit-ratings-appear-stable","https://secure.pipeline.soar.com/6656893-12b82329a7660ec8feee8557b6c77d4d/orig.mp4?Expires=1770606529&Signature=hddukqw7IYDe6y0SQz24IEzKtHxd1iiXDKaldYOktgT8pWsrvKX3XFpVFNprBBTKrmCAsP8OI2VbH1FOW9a5TSwzbIzOLHWxMUac2JRH-jnAF25CRmyfIqRFspuV5CMsqwFDpo~uMbaq0LfO1Q-AhBXsJ~~KniIMsJIEre7WTtmJUXkRz1ZyL4lBZEd6CoNBEzmVyrq2JJD866GDyqZf7dB64WZ~awhsBv-tvLE0~P9PYQ-7zTwn5LfyfOZ6i2ofYE4G7CCO5v6CnqjtfoR6yvKYWb2lh5CptYsi-K7NFf8l5Fo2iApIn34V67jJmUZAPbTEb~9w7v142vwk9QdGww__&Key-Pair-Id=KUT5TJCACFTXG","Maui County officials told the Budget, Finance & Economic Development Committee they intend to competitively issue $300 million in general obligation bonds in August 2025, with estimated proceeds of about $320 million. The county expects to use proceeds to reimburse prior expenditures and fund capital improvement projects.

Deputy Director of Finance Maria Zelensky and the county’s municipal advisor, Kurt de Krinas of Columbia Capital Management LLC, described the plan and key assumptions to the committee. Managing Director (name given in the record as Nishita) and CIP coordinator Dan Shupak also participated in the discussion. Officials said they were preparing a preliminary official statement and engaging the three major rating agencies.

Zelensky said the county plans a delivery around Aug. 13, 2025, with proceeds assumed at $320 million because the issue may sell at a premium. Of that amount, roughly $114.7 million would reimburse the county for previously expended capital costs; about $205.3 million would fund additional CIP, including an estimated $60.4 million of fiscal‑year 2026 projects that county staff judged likely to be performed. The bonds are expected to be 20‑year maturities with a final maturity on Sept. 1, 2045, and the county expects to structure principal retirements so about half the par is paid down in the first 10 years.

Municipal advisor Kurt de Krinas estimated a true interest cost in the current market of about 3.9% to 4.1%, subject to market conditions at pricing. Zelensky said the county had met with the three rating agencies in June; she expected a preliminary Standard & Poor’s rating as early as the next day and final ratings from the agencies by July 11. The administration proposed a competitive sale rather than a negotiated underwriting, citing transparency and GFOA guidance for plain‑vanilla GO transactions when market conditions and ratings are favorable.

Committee members asked how Bill 9 (a local policy change under council consideration) and other local projects might affect ratings. Officials said rating agencies had discussed Bill 9 and understood potential revenue impacts. Agencies were not alarmed, officials said, noting county flexibility to set property tax rates, projected rebuilding activity in Lahaina that should strengthen property assessments over time, and existing budgetary offsets and program expenditures. County staff cited estimates discussed with agencies that roughly $75 million might be the potential revenue exposure under certain scenarios, and that offsets—existing affordable housing funds, $20 million in wildfire tax relief and $14–$15 million in exemptions supporting long‑term rental programs—could materially offset that exposure.

Officials said they had screened CIP projects for near‑term deliverability and assigned likelihood ratings; projects judged most likely to proceed were included in the preliminary spending schedule. The committee asked for a clearer, larger CIP spreadsheet for future briefings; staff agreed to resend legible materials.

The committee took public testimony during the bond discussion, received one comment unrelated to the bonds, and deferred formal action on the bond plan pending further committee review and improved documentation.","County officials told the Budget, Finance & Economic Development Committee they expect to competitively sell $300 million of general obligation bonds (proceeds about $320 million) in August 2025, that preliminary ratings are expected soon, and that Bill 9 and other local policy issues did not materially alarm rating agencies.",{"_33":87,"_35":36,"_37":38,"_39":88,"_41":89,"_43":90,"_45":91,"_47":92,"_49":93,"_51":94,"_53":95,"_55":56,"_57":58,"_59":96,"_61":62,"_63":64,"_65":97,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6656896,"Maui County audits get clean opinions but auditors cite material weaknesses, transient accommodations tax backlog and SLFRF monitoring gaps",3821,547000,4368000,"/Search/View?dp=1&key=5113879-c61ce07b52aa7e2471776006fc694c28&start=547&end=4368","https://assets.pipeline.soar.com/5113879-c61ce07b52aa7e2471776006fc694c28/thumbnail_547000.jpg","/articles/6656896/Maui-County/Hawaii/Maui-County-audits-get-clean-opinions-but-auditors-cite-material-weaknesses-transient-accommodations-tax-backlog-and-SLFRF-monitoring-gaps","https://secure.pipeline.soar.com/6656896-d86b5fe28042f18a15c681a2bc433b76/orig.mp4?Expires=1770606529&Signature=eUrCIkjQywdoO2U7o803DNWG9wK-Fq21rxsub8K5HN5~2OjEltJZ-eh6XqKy8eueJgCu2eoPSJf2MJM2Kyhe7DNyJxb~ot4qECQQ7SXnv9EjCXk9eGPnZLJD9vRYr2LZ2~xD22Fbp5OBrujvjKeSbteNXgQcycnYQim1MUb0AZXsNCxPcl6QFXFCOgJHgbfvaRJu4AT6sbSt-c3GtSugaG0Ay1FzMBjV26oQVdpTOFujAJyQyoYRljVxuytTn4xBH1zi95U9E0HIN8w5q-IZQBLb0cN85bA8H4fOz6wGBvLcW7UVkh5nJrfEBs8Vab8eE1IVr2DK8OVDRFl3BpYf-A__&Key-Pair-Id=KUT5TJCACFTXG","An independent audit of Maui County’s fiscal year 2024 financial statements and federal awards resulted in unmodified opinions, but auditors reported material weaknesses and significant deficiencies, including problems in financial reporting, a backlog in transient accommodations tax (TAT) collections, and gaps in monitoring subrecipients of Coronavirus State and Local Fiscal Recovery Funds (SLFRF).

N&K CPAs, the firm engaged by the county auditor, presented the results to the Budget, Finance & Economic Development Committee. Duane Takano, audit principal, and Christiane Hara, senior manager, described the county’s financial position, year‑over‑year revenue and expense changes, and audit findings. County Auditor Lance Taguchi and Deputy Director of Finance Maria Zelensky were present and described management’s planned responses.

The audit showed notable year‑to‑year variances on the statement of net position and statement of activities. Auditors said governmental net capital assets rose by about $149 million and accumulated depreciation increased by about $75.6 million. The county reported an increase in property tax revenue of roughly $75.5 million and about $34.5 million from a new general excise tax surcharge implemented in fiscal 2024. Countywide expenses for governmental activities rose by about $94 million, driven by personnel, operational and capital costs. Business‑type revenues—chiefly the Department of Water Supply and the housing fund—also rose.

Although the financial statement and federal awards audits received unmodified opinions, auditors identified: a material weakness in internal control over financial reporting; significant deficiencies in financial reporting (including fiduciary fund accounting, arbitrage liability, and deferred inflows); a finding that the Schedule of Expenditures of Federal Awards required revision related to SLFRF reporting (including an increase of $10 million in lost‑revenue reporting); and a federal‑award‑related significant deficiency for subrecipient monitoring under SLFRF because required subrecipient risk assessments were not completed.

Management corrected several reporting errors during the audit, and the county has included a corrective action plan in the audit reports. Deputy Director Zelensky told council members the county has already taken steps on TAT: it has identified a vendor for new TAT software, plans implementation (targeted to start in September), and has added six staff members working on collections with two vacancies remaining. Zelensky said manual outreach produced about $4 million in additional collections but that older, initial‑implementation receivables remain difficult to reconcile and collect. She estimated staff have recovered roughly 80% of the initial backlog but said exact totals were not specified and that further reconciliation will be required.

Auditor Taguchi and the auditors warned that administering large federal recovery grants and other disaster‑related funds will require strengthened staffing and controls. Taguchi noted the county is not classified as a low‑risk auditee under the Uniform Guidance because of the material weaknesses. Both auditors and county staff said the county has initiated hiring—among them an open recruitment for a countywide federal grants compliance manager—and is taking steps to improve internal controls and reporting processes.

Committee members pressed for more precise numbers on outstanding TAT receivables and additional details on management’s corrective actions. Officials declined to provide an exact outstanding receivables figure during the meeting, saying reconciliations remain incomplete. The committee closed public testimony with no external testifiers and deferred further action on the audit item to allow follow‑up questions.

The county’s corrective action plans, recruitment efforts, and planned software procurement are recorded in the audit package posted to the county agenda and will be the basis for follow‑ups by audit and council staff.

Ending: Committee members said they expect updates next year on remediation of the material weaknesses and the status of TAT collections and federal‑award administration as the county implements corrective actions and fills key finance positions.","N&K CPAs issued unmodified opinions on Maui County's FY2024 financial statements and federal awards but reported material weaknesses and significant deficiencies covering financial reporting, TAT collections and subrecipient monitoring for Coronavirus SLFRF; county has corrective action plans and plans new hires and software.","actionData","errors"]

Article not found

Royal House of Hawaii testifies to Maui County committee, asserts royal patent title claims and urges contact of beneficiaries

Maui County plans $300 million GO bond sale in August 2025; officials say credit ratings appear stable

Maui County audits get clean opinions but auditors cite material weaknesses, transient accommodations tax backlog and SLFRF monitoring gaps