FINANCIAL STATEMENTS
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Financial Documents Archive (2005-2025)
This archive includes financial documents dated 2005 to 2025. Documents will include operating budgets, capital improvement program budgets, long-range plans, independent financial audits, federal audits, continuing disclosure reports, bond statements, rating agency reports, balance sheets and statement sheets.
Operating & Capital Improvement Program Budget
- Operating & Capital Improvement Program Budget - FY July 1, 2025 to June 30, 2026
- Operating & Capital Improvement Program Budget – FY July 1, 2024 to June 30, 2025
- Operating & Capital Improvement Program Budget - FY July 1, 2023 to June 30, 2024
- Operating & Capital Improvement Program Budget - FY July 1, 2022 to June 30, 2023
- Operating & Capital Improvement Program Budget - FY July 1, 2021 to June 30, 2022
- Operating & Capital Improvement Program Budget - FY July 1, 2020 to June 30, 2021
- Operating & Capital Improvement Program Budget - FY July 1, 2019 to June 30, 2020
- Operating & Capital Improvement Program Budget - FY July 1, 2018 to June 30, 2019
- Operating & Capital Improvement Program Budget - FY July 1, 2017 to June 30, 2018
6-Year Capital Improvement Program (CIP)
- Capital Improvement Program Fiscal Years 2021-2026
- Capital Improvement Program Fiscal Years 2015-2020
- Capital Improvement Program Fiscal Years 2014-2019
Long-Range Plans
- Watershed Management Plan (Oʻahu)
- Water Rate Study - 2024
- Strategic Plan - 2023-2027
- Long-Range Financial Plan - 2018
- Long-Range Plan Update - 2021
- Water Master Plan - 2016
- Water Master Plan Summary Update - 2019
- 30-Year Infrastructure Investment Plan - 2018
- 30-Year Infrastructure Plan Summary - 2018
Annual Independent Financial Audit
- Annual Independent Financial Audit - 2024
- Annual Independent Financial Audit - 2023
- Annual Independent Financial Audit - 2022
- Annual Independent Financial Audit - 2021
- Annual Independent Financial Audit - 2020
- Annual Independent Financial Audit - 2019
- Annual Independent Financial Audit - 2018
- Annual Independent Financial Audit - 2017
- Annual Independent Financial Audit - 2016
- Annual Independent Financial Audit - 2015
- Annual Independent Financial Audit - 2014
- Annual Independent Financial Audit - 2013
- Annual Independent Financial Audit - 2012
- Annual Independent Financial Audit - 2011
- Annual Independent Financial Audit - 2010
- Annual Independent Financial Audit - 2009
- Annual Independent Financial Audit - 2008
- Annual Independent Financial Audit - 2007
- Annual Independent Financial Audit - 2006
- Annual Independent Financial Audit - 2005
- Annual Independent Financial Audit - 2004
- Annual Independent Financial Audit - 2003
- Annual Independent Financial Audit - 2002
- Annual Independent Financial Audit - 2001
- Annual Independent Financial Audit - 2000
- Annual Independent Financial Audit - 1999
Single Audit of Federal Financial Assistance Program
- Single Audit of Federal Financial Assistance Programs - 2024
- Single Audit of Federal Financial Assistance Programs - 2023
- Single Audit of Federal Financial Assistance Programs - 2022
- Single Audit of Federal Financial Assistance Programs - 2021
- Single Audit of Federal Financial Assistance Programs - 2020
- Single Audit of Federal Financial Assistance Programs - 2019
- Single Audit of Federal Financial Assistance Programs - 2018
- Single Audit of Federal Financial Assistance Programs - 2017
- Single Audit of Federal Financial Assistance Programs - 2016
- Single Audit of Federal Financial Assistance Programs - 2015
- Single Audit of Federal Financial Assistance Programs - 2014
- Single Audit of Federal Financial Assistance Programs - 2013
Continuing Disclosure Reports
- Board of Water Supply Continuing Disclosure Report - 2019
- Board of Water Supply Continuing Disclosure Report - 2018
- Board of Water Supply Continuing Disclosure Report - 2017
Bond Official Statements
- Bond Official Statement - 2024
- Bond Official Statement - 2023
- Bond Official Statement - 2022
- Bond Official Statement - 2021
- Bond Official Statement - 2020
Rating Agency Reports (Bond Rating Table)
- FitchRatings Report - 2024
- FitchRatings Report - 2023
- FitchRatings Report - 2022* | News Release - 2022
- FitchRatings Report - 2021
- FitchRatings Report - 2020* | Rating Letter - 2020
- Moody's Investors Service - Annual Comment - 2021
- S&P Global Ratings Report - 2024
- S&P Global Ratings Report - 2023
- S&P Global Ratings Report - 2022
- S&P Global Ratings Report - 2021
- S&P Global Ratings Report - 2020 | Rating Bulletin - 2020
- FitchRatings Report - 2019*
- FitchRatings Report - 2018 | News Release - 2018
- FitchRatings Report - 2016
- Moody's Investors Service Report - 2014
Balance Sheets
2025
- Balance Sheets - 2025 - December*
- Balance Sheets - 2025 - November
- Balance Sheets - 2025 - October
- Balance Sheets - 2025 - September
- Balance Sheets - 2025 - August
- Balance Sheets - 2025 - July
- Balance Sheets - 2025 - June
- Balance Sheets - 2025 - May
- Balance Sheets - 2025 - April
- Balance Sheets - 2025 - March
- Balance Sheets - 2025 - February
- Balance Sheets - 2025 - January
2024
- Balance Sheets - 2024 - December
- Balance Sheets - 2024 - November
- Balance Sheets - 2024 - October
- Balance Sheets - 2024 - September
- Balance Sheets - 2024 - August
- Balance Sheets - 2024 - July
- Balance Sheets - 2024 - June
- Balance Sheets - 2024 - May
- Balance Sheets - 2024 - April
- Balance Sheets - 2024 - March
- Balance Sheets - 2024 - February
- Balance Sheets - 2024 - January
2023
- Balance Sheets - 2023 - December
- Balance Sheets - 2023 - November
- Balance Sheets - 2023 - October
- Balance Sheets - 2023 - September
- Balance Sheets - 2023 - August
- Balance Sheets - 2023 - July
- Balance Sheets - 2023 - June
- Balance Sheets - 2023 - May
- Balance Sheets - 2023 - April
- Balance Sheets - 2023 - March
- Balance Sheets - 2023 - February
- Balance Sheets - 2023 - January
2022
- Balance Sheets - 2022 - December
- Balance Sheets - 2022 - November
- Balance Sheets - 2022 - October
- Balance Sheets - 2022 - September
- Balance Sheets - 2022 - August
- Balance Sheets - 2022 - July
- Balance Sheets - 2022 - June
- Balance Sheets - 2022 - May
- Balance Sheets - 2022 - April
- Balance Sheets - 2022 - March
- Balance Sheets - 2022 - February
- Balance Sheets - 2022 - January
2021
- Balance Sheets - 2021 - December
- Balance Sheets - 2021 - November
- Balance Sheets - 2021 - October
- Balance Sheets - 2021 - September
- Balance Sheets - 2021 - August
- Balance Sheets - 2021 - July
- Balance Sheets - 2021 - June
- Balance Sheets - 2021 - May
- Balance Sheets - 2021 - April
- Balance Sheets - 2021 - March
- Balance Sheets - 2021 - February
- Balance Sheets - 2021 - January
2020
- Balance Sheets - 2020 - December
- Balance Sheets - 2020 - November
- Balance Sheets - 2020 - October
- Balance Sheets - 2020 - September
- Balance Sheets - 2020 - August
- Balance Sheets - 2020 - July
- Balance Sheets - 2020 - June
- Balance Sheets - 2020 - May
- Balance Sheets - 2020 - April
- Balance Sheets - 2020 - March
- Balance Sheets - 2020 - February
- Balance Sheets - 2020 - January
2019
- Balance Sheets - 2019 - December
- Balance Sheets - 2019 - November
- Balance Sheets - 2019 - October
- Balance Sheets - 2019 - September
- Balance Sheets - 2019 - August
- Balance Sheets - 2019 - July
- Balance Sheets - 2019 - June
- Balance Sheets - 2019 - May
- Balance Sheets - 2019 - April
- Balance Sheets - 2019 - March
- Balance Sheets - 2019 - February
- Balance Sheets - 2019 - January
2018
- Balance Sheets - 2018 - December
- Balance Sheets - 2018 - November
- Balance Sheets - 2018 - October
- Balance Sheets - 2018 - September
- Balance Sheets - 2018 - August
- Balance Sheets - 2018 - July
- Balance Sheets - 2018 - June
- Balance Sheets - 2018 - May
- Balance Sheets - 2018 - April
- Balance Sheets - 2018 - March
- Balance Sheets - 2018 - February
- Balance Sheets - 2018 - January
2017
- Balance Sheets - 2017 - December
- Balance Sheets - 2017 - November
- Balance Sheets - 2017 - October
- Balance Sheets - 2017 - September
- Balance Sheets - 2017 - August
- Balance Sheets - 2017 - July
- Balance Sheets - 2017 - June
- Balance Sheets - 2017 - May
- Balance Sheets - 2017 - April
- Balance Sheets - 2017 - March
- Balance Sheets - 2017 - February
- Balance Sheets - 2017 - January
2016
- Balance Sheets - 2016 - December
- Balance Sheets - 2016 - November
- Balance Sheets - 2016 - October
- Balance Sheets - 2016 - September
- Balance Sheets - 2016 - August
- Balance Sheets - 2016 - July
- Balance Sheets - 2016 - June
- Balance Sheets - 2016 - May
- Balance Sheets - 2016 - April
- Balance Sheets - 2016 - March
- Balance Sheets - 2016 - February
- Balance Sheets - 2016 - January
2015
- Balance Sheets - 2015 - December
- Balance Sheets - 2015 - November
- Balance Sheets - 2015 - October
- Balance Sheets - 2015 - September
- Balance Sheets - 2015 - August
- Balance Sheets - 2015 - July
- Balance Sheets - 2015 - June
- Balance Sheets - 2015 - May
- Balance Sheets - 2015 - April
- Balance Sheets - 2015 - March
- Balance Sheets - 2015 - February
- Balance Sheets - 2015 - January
2014
- Balance Sheets - 2014 - December
- Balance Sheets - 2014 - November
- Balance Sheets - 2014 - October
- Balance Sheets - 2014 - September
- Balance Sheets - 2014 - August
- Balance Sheets - 2014 - July
- Balance Sheets - 2014 - June
- Balance Sheets - 2014 - May
- Balance Sheets - 2014 - April
- Balance Sheets - 2014 - March
- Balance Sheets - 2014 - February
- Balance Sheets - 2014 - January
2013
- Balance Sheets - 2013 - December
- Balance Sheets - 2013 - November
- Balance Sheets - 2013 - October
- Balance Sheets - 2013 - September
- Balance Sheets - 2013 - August
- Balance Sheets - 2013 - July
- Balance Sheets - 2013 - June
- Balance Sheets - 2013 - May
- Balance Sheets - 2013 - April
- Balance Sheets - 2013 - March
- Balance Sheets - 2013 - February
- Balance Sheets - 2013 - January
2012
- Balance Sheets - 2012 - December
- Balance Sheets - 2012 - November
- Balance Sheets - 2012 - October
- Balance Sheets - 2012 - September
- Balance Sheets - 2012 - August
- Balance Sheets - 2012 - July
- Balance Sheets - 2012 - June
- Balance Sheets - 2012 - May
- Balance Sheets - 2012 - April
- Balance Sheets - 2012 - March
- Balance Sheets - 2012 - February
- Balance Sheets - 2012 - January
2011
- Balance Sheets - 2011 - December
- Balance Sheets - 2011 - November
- Balance Sheets - 2011 - October
- Balance Sheets - 2011 - September
- Balance Sheets - 2011 - August
- Balance Sheets - 2011 - July
- Balance Sheets - 2011 - June
- Balance Sheets - 2011 - May
- Balance Sheets - 2011 - April
- Balance Sheets - 2011 - March
- Balance Sheets - 2011 - February
- Balance Sheets - 2011 - January
2010
- Balance Sheets - 2010 - December
- Balance Sheets - 2010 - November
- Balance Sheets - 2010 - October
- Balance Sheets - 2010 - September
- Balance Sheets - 2010 - August
- Balance Sheets - 2010 - July
- Balance Sheets - 2010 - June
- Balance Sheets - 2010 - May
- Balance Sheets - 2010 - April
- Balance Sheets - 2010 - March
- Balance Sheets - 2010 - February
- Balance Sheets - 2010 - January
2009
- Balance Sheets - 2009 - December
- Balance Sheets - 2009 - November
- Balance Sheets - 2009 - October
- Balance Sheets - 2009 - September
- Balance Sheets - 2009 - August
- Balance Sheets - 2009 - July
- Balance Sheets - 2009 - June
- Balance Sheets - 2009 - May
- Balance Sheets - 2009 - April
- Balance Sheets - 2009 - March
- Balance Sheets - 2009 - February
- Balance Sheets - 2009 - January
2008
- Balance Sheets - 2008 - December
- Balance Sheets - 2008 - November
- Balance Sheets - 2008 - October
- Balance Sheets - 2008 - September
- Balance Sheets - 2008 - August
- Balance Sheets - 2008 - July
- Balance Sheets - 2008 - June
- Balance Sheets - 2008 - May
- Balance Sheets - 2008 - April
- Balance Sheets - 2008 - March
- Balance Sheets - 2008 - February
- Balance Sheets - 2008 - January
2007
- Balance Sheets - 2007 - December
- Balance Sheets - 2007 - November
- Balance Sheets - 2007 - October
- Balance Sheets - 2007 - September
- Balance Sheets - 2007 - August
- Balance Sheets - 2007 - July
- Balance Sheets - 2007 - June
- Balance Sheets - 2007 - May
- Balance Sheets - 2007 - April
- Balance Sheets - 2007 - March
- Balance Sheets - 2007 - February
- Balance Sheets - 2007 - January
2006
- Balance Sheets - 2006 - December
- Balance Sheets - 2006 - November
- Balance Sheets - 2006 - October
- Balance Sheets - 2006 - September
- Balance Sheets - 2006 - August
- Balance Sheets - 2006 - July
- Balance Sheets - 2006 - June
- Balance Sheets - 2006 - May
- Balance Sheets - 2006 - April
- Balance Sheets - 2006 - March
- Balance Sheets - 2006 - February
- Balance Sheets - 2006 - January
2005
- Balance Sheets - 2005 - December
- Balance Sheets - 2005 - November
- Balance Sheets - 2005 - October
- Balance Sheets - 2005 - September
- Balance Sheets - 2005 - August
- Balance Sheets - 2005 - July
Statements of Revenues, Expenses And Change In Net Assets
2025
- Statement - 2025 - December*
- Statement - 2025 - November
- Statement - 2025 - October
- Statement - 2025 - September
- Statement - 2025 - August
- Statement - 2025 - July
- Statement - 2025 - June
- Statement - 2025 - May
- Statement - 2025 - April
- Statement - 2025 - March
- Statement - 2025 - February
- Statement - 2025 - January
2024
- Statement - 2024 - December
- Statement - 2024 - November
- Statement - 2024 - October
- Statement - 2024 - September
- Statement - 2024 - August
- Statement - 2024 - July
- Statement - 2024 - June
- Statement - 2024 - May
- Statement - 2024 - April
- Statement - 2024 - March
- Statement - 2024 - February
- Statement - 2024 - January
2023
- Statement - 2023 - December
- Statement - 2023 - November
- Statement - 2023 - October
- Statement - 2023 - September
- Statement - 2023 - August
- Statement - 2023 - July
- Statement - 2023 - June
- Statement - 2023 - May
- Statement - 2023 - April
- Statement - 2023 - March
- Statement - 2023 - February
- Statement - 2023 - January
2022
- Statement - 2022 - December
- Statement - 2022 - November
- Statement - 2022 - October
- Statement - 2022 - September
- Statement - 2022 - August
- Statement - 2022 - July
- Statement - 2022 - June
- Statement - 2022 - May
- Statement - 2022 - April
- Statement - 2022 - March
- Statement - 2022 - February
- Statement - 2022 - January
2021
- Statement - 2021 - December
- Statement - 2021 - November
- Statement - 2021 - October
- Statement - 2021 - September
- Statement - 2021 - August
- Statement - 2021 - July
- Statement - 2021 - June
- Statement - 2021 - May
- Statement - 2021 - April
- Statement - 2021 - March
- Statement - 2021 - February
- Statement - 2021 - January
2020
- Statement - 2020 - December
- Statement - 2020 - November
- Statement - 2020 - October
- Statement - 2020 - September
- Statement - 2020 - August
- Statement - 2020 - July
- Statement - 2020 - June
- Statement - 2020 - May
- Statement - 2020 - April
- Statement - 2020 - March
- Statement - 2020 - February
- Statement - 2020 - January
2019
- Statement - 2019 - December
- Statement - 2019 - November
- Statement - 2019 - October
- Statement - 2019 - September
- Statement - 2019 - August
- Statement - 2019 - July
- Statement - 2019 - June
- Statement - 2019 - May
- Statement - 2019 - April
- Statement - 2019 - March
- Statement - 2019 - February
- Statement - 2019 - January
2018
- Statement - 2018 - December
- Statement - 2018 - November
- Statement - 2018 - October
- Statement - 2018 - September
- Statement - 2018 - August
- Statement - 2018 - July
- Statement - 2018 - June
- Statement - 2018 - May
- Statement - 2018 - April
- Statement - 2018 - March
- Statement - 2018 - February
- Statement - 2018 - January
2017
- Statement - 2017 - December
- Statement - 2017 - November
- Statement - 2017 - October
- Statement - 2017 - September
- Statement - 2017 - August
- Statement - 2017 - July
- Statement - 2017 - June
- Statement - 2017 - May
- Statement - 2017 - April
- Statement - 2017 - March
- Statement - 2017 - February
- Statement - 2017 - January
2016
- Statement - 2016 - December
- Statement - 2016 - November
- Statement - 2016 - October
- Statement - 2016 - September
- Statement - 2016 - August
- Statement - 2016 - July
- Statement - 2016 - June
- Statement - 2016 - May
- Statement - 2016 - April
- Statement - 2016 - March
- Statement - 2016 - February
- Statement - 2016 - January
2015
- Statement - 2015 - December
- Statement - 2015 - October
- Statement - 2015 - September
- Statement - 2015 - August
- Statement - 2015 - July
- Statement - 2015 - June
- Statement - 2015 - May
- Statement - 2015 - April
- Statement - 2015 - March
- Statement - 2015 - February
- Statement - 2015 - January
2014
- Statement - 2014 - December
- Statement - 2014 - November
- Statement - 2014 - October
- Statement - 2014 - September
- Statement - 2014 - August
- Statement - 2014 - July
- Statement - 2014 - June
- Statement - 2014 - May
- Statement - 2014 - April
- Statement - 2014 - March
- Statement - 2014 - February
- Statement - 2014 - January
2013
- Statement - 2013 - December
- Statement - 2013 - November
- Statement - 2013 - October
- Statement - 2013 - September
- Statement - 2013 - August
- Statement - 2013 - July
- Statement - 2013 - June
- Statement - 2013 - May
- Statement - 2013 - April
- Statement - 2013 - March
- Statement - 2013 - February
- Statement - 2013 - January
2012
- Statement - 2012 - December
- Statement - 2012 - November
- Statement - 2012 - October
- Statement - 2012 - September
- Statement - 2012 - August
- Statement - 2012 - July
- Statement - 2012 - June
- Statement - 2012 - May
- Statement - 2012 - April
- Statement - 2012 - March
- Statement - 2012 - February
- Statement - 2012 - January
2011
- Statement - 2011 - December
- Statement - 2011 - November
- Statement - 2011 - October
- Statement - 2011 - September
- Statement - 2011 - August
- Statement - 2011 - July
- Statement - 2011 - June
- Statement - 2011 - May
- Statement - 2011 - April
- Statement - 2011 - March
- Statement - 2011 - February
- Statement - 2011 - January
2010
- Statement - 2010 - December
- Statement - 2010 - November
- Statement - 2010 - October
- Statement - 2010 - September
- Statement - 2010 - August
- Statement - 2010 - July
- Statement - 2010 - June
- Statement - 2010 - May
- Statement - 2010 - April
- Statement - 2010 - March
- Statement - 2010 - February
- Statement - 2010 - January
2009
- Statement - 2009 - December
- Statement - 2009 - November
- Statement - 2009 - October
- Statement - 2009 - September
- Statement - 2009 - August
- Statement - 2009 - July
- Statement - 2009 - June
- Statement - 2009 - May
- Statement - 2009 - April
- Statement - 2009 - March
- Statement - 2009 - February
- Statement - 2009 - January
2008
- Statement - 2008 - December
- Statement - 2008 - November
- Statement - 2008 - October
- Statement - 2008 - September
- Statement - 2008 - August
- Statement - 2008 - July
- Statement - 2008 - June
- Statement - 2008 - May
- Statement - 2008 - April
- Statement - 2008 - March
- Statement - 2008 - February
- Statement - 2008 - January
2007
- Statement - 2007 - December
- Statement - 2007 - November
- Statement - 2007 - October
- Statement - 2007 - September
- Statement - 2007 - August
- Statement - 2007 - July
- Statement - 2007 - June
- Statement - 2007 - May
- Statement - 2007 - April
- Statement - 2007 - March
- Statement - 2007 - February
- Statement - 2007 - January
2006
- Statement - 2006 - December
- Statement - 2006 - November
- Statement - 2006 - October
- Statement - 2006 - September
- Statement - 2006 - August
- Statement - 2006 - July
- Statement - 2006 - June
- Statement - 2006 - May
- Statement - 2006 - April
- Statement - 2006 - March
- Statement - 2006 - February
- Statement - 2006 - January
2005
- Statement - 2005 - December
- Statement - 2005 - November
- Statement - 2005 - October
- Statement - 2005 - September
- Statement - 2005 - August
- Statement - 2005 - July
The following links redirect to pages or documents found on the City and County of Honolulu website. For questions about these documents, please refer to the contacts listed on the City website.
Annual Departmental and Agency Reports
Management & Performance Audits
Updated: 01/13/2026