Haw. Rev. Stat. § 46-46

Any provision of law to the contrary notwithstanding, the council of any county may, with the prior approval of the governor and the state director of finance, and upon the authority of the council, any duly authorized department, bureau, officer, or employee of the county may, (1) incur, authorize, and contract, during any fiscal year, liabilities and obligations, whether payable during the fiscal year or not, for any and all purposes, in excess of the moneys available for the purposes of the county during the year, provided that in the case of the county of Hawaii, Kauai, or Maui, the total of liabilities and obligations incurred, authorized, or contracted during any fiscal year in excess of the moneys available to the county during the year shall not exceed $100,000, and in the case of the city and county of Honolulu shall not exceed $250,000, and (2) pay such liabilities and obligations out of any moneys borrowed from the State under section 36-23.