Terms Used In Hawaii Revised Statutes > Chapter 26 > Part II - Other General Provisions

• Accidental death: means death that is the natural and proximate result of an accident occurring at some definite time and place while the member was employed in a position in which all contributions required to be made to the employees' retirement system by the employee or the employer, or both, have been made, was in the actual performance of duty, or due to the result of some occupational hazard, and not caused by wilful negligence on the part of the member. See Hawaii Revised Statutes 88-21
• 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
• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Average base pay: means the total base pay included in a member's average final compensation, divided by the number of years used to determine average final compensation. See Hawaii Revised Statutes 88-21
• Average final compensation non-base pay ratio: means the average non-base pay divided by the average base pay. See Hawaii Revised Statutes 88-21
• Base pay: means the normal periodic payments of money for service, the right to which accrues on a regular basis in proportion to the service performed; recurring differentials; and elective salary reduction contributions under sections 125, 403(b), and 457(b) of the Internal Revenue Code of 1986, as amended. See Hawaii Revised Statutes 88-21
• Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
• 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 the board of water supply of each county;

  "Council" means the council of each county;

  "County" means a county or city and county of the State;

  "County attorney" means the legal advisor of a county;

  "County auditor" means the auditor or finance officer of a county performing the audit function;

  "County treasurer" means the county official maintaining its treasury;

  "Mayor" means the executive officer of a county. See Hawaii Revised Statutes 54-11

• Board: means the board of land and natural resources. See Hawaii Revised Statutes 171-1
• 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
• Case law: The law as laid down in cases that have been decided in the decisions of the courts.
• Casual hire position: means an hourly-paid temporary position, the services of which are required intermittently. See Hawaii Revised Statutes 37-62
• Chairperson: means the chairperson of the board of land and natural resources. See Hawaii Revised Statutes 171-1
• Comparison period: means those years in the ten years of credited service prior to termination of service that are not included in the period for determining a member's average final compensation or, if the member has less than ten years of credited service prior to termination of service, the years of the member's credited service that are not included in the determination of the member's average final compensation. See Hawaii Revised Statutes 88-21
• Comparison period non-base pay ratio: means the comparison period average non-base pay divided by the comparison period average base pay. See Hawaii Revised Statutes 88-21
• compensation: as used in this part means:
  (A) Normal periodic payments of money for service the right to which accrues on a regular basis in proportion to the service performed;
  (B) Overtime, differentials, and supplementary payments;
  (C) Bonuses and lump sum salary supplements;
  (D) Elective salary reduction contributions under sections 125, 403(b), and 457(b) of the Internal Revenue Code of 1986, as amended; and
  (E) Retroactive payments of those purposes and nature authorized in subparagraphs (A) through (D), and certified as compensation pursuant to section 88-64;
  (2) Bonuses and lump sum salary supplements shall be deemed earned when payable; provided that bonuses or lump sum salary supplements in excess of one-twelfth of compensation for the twelve months before the month in which the bonus or lump sum salary supplement is payable, exclusive of overtime, bonuses, and lump sum salary supplements, shall be deemed earned:

  (A) During the period agreed-upon by the employer and employee, but in any event over a period of no less than twelvemonths; or

  (B) In the absence of an agreement between the employer and the employee, over the twelvemonths before the date on which the bonus or lump sum salary supplement is payable; and
  (3) Retroactive payments shall be deemed earned when it would have been earned, as determined by the system pursuant to section 88-64. See Hawaii Revised Statutes 88-21.5
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
• 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
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• 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: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• 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
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Debt service: means interest and principal repayments on moneys borrowed. See Hawaii Revised Statutes 37-62
• Department: means the department of land and natural resources. See Hawaii Revised Statutes 171-1
• 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.
• District: means the land district as constituted under this chapter. See Hawaii Revised Statutes 171-1
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• 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
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• 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}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• 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.
• Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
  • You are late making a payment or commit some other default, triggering an increase to a penalty rate
  • The bank changes the terms of your account and you do not reject the change.
  • The rate expires (if the rate was fixed for only a certain period of time).
• 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}
• Fraud: Intentional deception resulting in injury to another.
• 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
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• 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

• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Land: includes all interests therein and natural resources including water, minerals, and all such things connected with land, unless otherwise expressly provided. See Hawaii Revised Statutes 171-1
• Land agent: means the land agent of the public lands of the district where the land is situated. See Hawaii Revised Statutes 171-1
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• 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.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• 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
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgage loan: A loan made by a lender to a borrower for the financing of real property. ^{Source: OCC}
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• 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
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• 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
• Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
• 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
• Person: includes individual, partnership, corporation, and association, except as otherwise defined in this chapter. See Hawaii Revised Statutes 171-1
• Personal property: All property that is not real property.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• 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
• 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
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• 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
• Routine repair and maintenance: means repair and maintenance performed on a scheduled repair and maintenance cycle. See Hawaii Revised Statutes 37-121
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• 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
• Statute: A law passed by a legislature.
• 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
• Testify: Answer questions in court.
• 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
• Trustee: A person or institution holding and administering property in trust.
• Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
• 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
• Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
• 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