Terms Used In Hawaii Revised Statutes > Chapter 166E - Non-Agricultural Park Lands

• Actuarial cost: means the actuarial present value, at the date of valuation, of the increase in the retirement allowance that would be attributable to the years of service being converted to class H credited service. See Hawaii Revised Statutes 88-311
• Agency: means any executive department, independent commission, board, agency, authority, bureau, office, or other establishment of the state government (except the legislature and the judiciary), or any quasi-public institution which is supported in whole or in part by state funds. See Hawaii Revised Statutes 37-62
• Amortization: Paying off a loan by regular installments.
• Annual required contribution: means the State's required contribution to the employees' retirement system or Hawaii employer-union health benefits trust fund, as applicable, that is sufficient to cover:

  (1) The normal cost, which is the cost of other post-employment benefits attributable to the current year of service; and

  (2) An amortization payment, which is a catch-up payment for past service costs to fund the unfunded actuarial accrued liability over the next thirty years. See Hawaii Revised Statutes 37-62

• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• Board: means any agency, board, commission, authority, or committee of the State or its political subdivisions which is created by constitution, statute, rule, or executive order, to have supervision, control, jurisdiction, or advisory power over specific matters and which is required to conduct meetings and to take official actions. See Hawaii Revised Statutes 92-2
• Board business: means specific matters over which a board has supervision, control, jurisdiction, or advisory power, that are actually pending before the board, or that can be reasonably anticipated to arise before the board in the foreseeable future. See Hawaii Revised Statutes 92-2
• Bond categories: means types of bonds and includes general obligation bonds, reimbursable general obligation bonds, and revenue bonds. See Hawaii Revised Statutes 37-62
• Bond fund: means the fund used to account for the proceeds of bond issues and expenditures therefrom. See Hawaii Revised Statutes 37-62
• Bond receipts: means the proceeds from the issuance of governmental bonds. See Hawaii Revised Statutes 37-62
• capital investment: includes plan, land acquisition, design, construction, and equipment and furnishing. See Hawaii Revised Statutes 37-62
• Capital investment costs: means costs, beyond the research and development phase, associated with capital improvements, including the acquisition and development of land, the design and construction of new facilities, and the making of renovations or additions to existing facilities. See Hawaii Revised Statutes 37-62
• Casual hire position: means an hourly-paid temporary position, the services of which are required intermittently. See Hawaii Revised Statutes 37-62
• Construction costs: means the costs involved in building and landscaping capital facilities, including any consultant or staff services required and built-in equipment. See Hawaii Revised Statutes 37-62
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Cost categories: means the major types of costs and includes research and development, capital investment, and operating. See Hawaii Revised Statutes 37-62
• Cost elements: means the major subdivisions of a cost category. See Hawaii Revised Statutes 37-62
• County: means the counties of Hawaii, Kauai and Maui, and the city and county of Honolulu. See Hawaii Revised Statutes 88E-1
• County: means the counties of Honolulu, Hawaii, Kauai, and Maui. See Hawaii Revised Statutes 88F-1
• Crosswalk: means a reconciliation of the program structure with the structure used for accounting and/or appropriations. See Hawaii Revised Statutes 37-62
• Debt service: means interest and principal repayments on moneys borrowed. See Hawaii Revised Statutes 37-62
• Departmental earnings: means the amounts collected by governmental agencies for services provided and products or property sold; rentals collected for use of public property; fees, fines, forfeitures, and penalties assessed; and other related types of charges. See Hawaii Revised Statutes 37-62
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• Donor: The person who makes a gift.
• Employee: means a person who is eligible to participate in the employees' retirement system of the State of Hawaii as defined in § 88-21. See Hawaii Revised Statutes 88E-1
• Employee: means a part-time, temporary, seasonal or casual employee, as defined by rules of the board of trustees, who is not eligible to participate in the employees' retirement system of the State under chapter 88. See Hawaii Revised Statutes 88F-1
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Ex officio: Literally, by virtue of one's office.
• Federal aid interstate: means funds received or reasonably anticipated to be received from the federal government for the purpose of constructing the interstate highway system in the State. See Hawaii Revised Statutes 37-62
• Federal aid primary: means funds received or reasonably anticipated to be received from the federal government for the purpose of constructing primary roadways. See Hawaii Revised Statutes 37-62
• Federal aid secondary: means funds received or reasonably anticipated to be received from the federal government for the purpose of constructing secondary roadways. See Hawaii Revised Statutes 37-62
• Federal aid urban: means funds received or reasonably anticipated to be received from the federal government for the purpose of constructing roads in urban areas. See Hawaii Revised Statutes 37-62
• Federal funds: means financial aid received or reasonably anticipated to be received from the federal government. See Hawaii Revised Statutes 37-62
• Financing agreement: means any lease purchase agreement, installment sale agreement, loan agreement, line of credit, or any other agreement to finance the improvement, use, or acquisition of real or personal property that is or will be owned or operated by the State or any agency or to refinance any such previously executed financing agreement including certificates of participation relating thereto. See Hawaii Revised Statutes 37-62
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Full cost: means the total cost of a program, system or capability, including research and development costs, capital investment costs, and operating costs. See Hawaii Revised Statutes 37-62
• Funded ratio: means the ratio of net assets to net liabilities of the employees' retirement system or Hawaii employer-union health benefits trust fund, as applicable, as determined by actuarial valuation. See Hawaii Revised Statutes 37-62
• Funding period: means the number of years in the future that will be required to fully fund the unfunded actuarial accrued liability of the employees' retirement system or Hawaii employer-union health benefits trust fund, as applicable, based upon actuarial assumptions and no assumed future actuarial gains or losses. See Hawaii Revised Statutes 37-62
• General fund: means the fund used to account for all transactions which are not accounted for in another fund. See Hawaii Revised Statutes 37-62
• General obligation bonds: means bonds, notes, or other instruments of indebtedness for the payment of the principal and interest of which the full faith and credit of the State are pledged. See Hawaii Revised Statutes 37-62
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Hypothetical account balance: means :

  (1) For members who became members before July 1, 2012, the sum of:

  (A) One and one-half times the sum of:

  (i) Employee contributions made, either by the member or on behalf of the member, pursuant to § 88-325;

  (ii) Accumulated interest at the regular interest rate on the employee contributions; and

  (B) Any employee contributions, including rollovers and contributions used to convert credited service to class H credited service, or used to purchase service, and accumulated interest on the employee contributions at the regular interest rate; or

  (2) For members who become members after June 30, 2012, the sum of:

  (A) One and one-fifth times the sum of:

  (i) Employee contributions made, either by the member or on behalf of the member, pursuant to § 88-325; and

  (ii) Accumulated interest at the regular interest rate on the employee contributions; and

  (B) Any employee contributions, including rollovers and contributions used to convert credited service to class H credited service, or used to purchase service, and accumulated interest on the employee contributions at the regular interest rate. See Hawaii Revised Statutes 88-311

• Interactive conference technology: means any form of audio and visual conference technology, or audio conference technology where permitted under this part, including teleconference, videoconference, and voice over internet protocol, that facilitates interaction between the public and board members. See Hawaii Revised Statutes 92-2
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Lease payments: means payments made by the State or any agency under any financing agreement. See Hawaii Revised Statutes 37-62
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Means of financing: means the various sources from which funds are available and includes the general fund, special fund, revolving fund, general obligation bonds, reimbursable general obligation bonds, revenue bonds, federal aid interstate highway fund, federal aid primary road fund, federal aid secondary road fund, federal aid urban fund, other federal funds, private contributions, county funds, trust funds, and other funds. See Hawaii Revised Statutes 37-62
• Meeting: means the convening of a board for which a quorum is required in order to make a decision or to deliberate toward a decision upon a matter over which the board has supervision, control, jurisdiction, or advisory power. See Hawaii Revised Statutes 92-2
• Nonadd: means a program which is listed with an objective or a program grouping, but the cost of which is not to be included in the total cost of that objective or program grouping because it is included in some other objective or program group. See Hawaii Revised Statutes 37-62
• Objective: means a statement of the end result, product, or condition desired, for the accomplishment of which a course of action is to be taken. See Hawaii Revised Statutes 37-62
• operating: include personal services, current lease payments, other current expenses, equipment, and motor vehicles. See Hawaii Revised Statutes 37-62
• Operating costs: means recurring costs of operating, supporting and maintaining authorized programs, including costs for personnel salaries and wages, employee fringe benefits, lease payments, supplies, materials, equipment, and motor vehicles. See Hawaii Revised Statutes 37-62
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Permanent position: means a position, the existence of which has no time limitation. See Hawaii Revised Statutes 37-62
• Planning: means that process by which government objectives are formulated; measures by which effectiveness in attaining the objectives are identified; alternatives by which objectives may be attained are determined; the full cost, effectiveness and benefit implications of each alternative are determined; the assumptions, risks and uncertainties of the future are clarified; and cost and effectiveness and benefit tradeoffs of the alternatives are identified. See Hawaii Revised Statutes 37-62
• Position: means a specific job, whether occupied or vacant, consisting of all duties and responsibilities assigned or delegated by competent authority, requiring the full- or part-time employment of one person. See Hawaii Revised Statutes 37-62
• Position ceiling: means the maximum number of permanent and temporary full-time equivalent positions that an expending agency is authorized for a particular program. See Hawaii Revised Statutes 37-62
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Program: means a combination of resources and activities designed to achieve an objective or objectives. See Hawaii Revised Statutes 37-62
• Program size: means the magnitude of a program, such as the number of persons serviced by the program, the amount of a commodity, the time delays, the volume of service in relation to population or area, etc. See Hawaii Revised Statutes 37-62
• Program structure: means a display of programs which are grouped in accordance with the objectives to be achieved, or the functions to be performed. See Hawaii Revised Statutes 37-62
• Programming: means that process by which government's long-range program and financial plans are scheduled for implementation over a six-year period and which specifies what programs are to be implemented, how they are to be implemented, when they are to be implemented, and what the costs of such implementation are. See Hawaii Revised Statutes 37-62
• Quorum: The number of legislators that must be present to do business.
• Reimbursable general obligation bonds: means general obligation bonds issued for a public undertaking, improvement, or system from which revenues, or user taxes, or a combination of both, may be derived for the payment of the principal and interest as reimbursement to the general fund and for which reimbursement is required by law, and, in the case of general obligation bonds issued by the State for a political subdivision, general obligation bonds for which the payment of the principal and interest as reimbursement to the general fund is required by law to be made from the revenue of the political subdivision. See Hawaii Revised Statutes 37-62
• Research and development costs: means costs primarily associated with the development of a new program, system or capability to the point where capital and/or operating costs are required to introduce the program, system or capability into operational use. See Hawaii Revised Statutes 37-62
• Resource categories: means types of resources and includes tax revenues, departmental earnings, and federal receipts. See Hawaii Revised Statutes 37-62
• Revenue bonds: means all bonds payable from the revenues, or user taxes, or any combination of both, of a public undertaking, improvement, system, or loan program and any loan made thereunder and secured as may be provided by law. See Hawaii Revised Statutes 37-62
• Revolving fund: means a fund from which is paid the cost of goods and services rendered or furnished to or by a state agency and which is replenished through charges made for the goods or services or through transfers from other accounts or funds. See Hawaii Revised Statutes 37-62
• Special funds: means funds which are dedicated or set aside by law for a specified object or purpose, but excluding revolving funds and trust funds. See Hawaii Revised Statutes 37-62
• Special pay plan: means a governmental retirement plan that meets the requirements of sections 401(a) and 414(d) of the Internal Revenue Code, and which may be a qualified pick-up plan under section 414(h)(2) of the Internal Revenue Code. See Hawaii Revised Statutes 88D-1
• State: means the State of Hawaii. See Hawaii Revised Statutes 88E-1
• State: means the State of Hawaii. See Hawaii Revised Statutes 88F-1
• Summons: Another word for subpoena used by the criminal justice system.
• Tax revenues: means the amounts collected from compulsory charges, in the form of taxes, levied by the State for the purpose of financing services performed for the common public benefit. See Hawaii Revised Statutes 37-62
• Temporary position: means a position, the existence of which has a time limitation, or a position that is not otherwise a permanent position. See Hawaii Revised Statutes 37-62
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trust fund: means a fund in which designated persons or classes of persons have a vested beneficial interest or equitable ownership, or which was created or established by a gift, grant, contribution, devise or bequest that limits the use of the fund to designated objects or purposes. See Hawaii Revised Statutes 37-62
• Unfunded actuarial accrued liability: means the portion of the actuarial accrued liability, including the present value of benefits presently being paid to retirees, that exceeds the value of current assets. See Hawaii Revised Statutes 37-62
• Vicing position: means a temporary position created to backfill for an incumbent who is on an extended period of authorized leave of absence. See Hawaii Revised Statutes 37-62