Akana v. Hawai'i State Ethics Commission

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                                                      Electronically Filed
                                                      Intermediate Court of Appeals
                                                      CAAP-XX-XXXXXXX
                                                      22-JAN-2024
                                                      08:04 AM
                                                      Dkt. 77 MO
    
                               NO. CAAP-XX-XXXXXXX
    
    
                     IN THE INTERMEDIATE COURT OF APPEALS
    
                             OF THE STATE OF HAWAI#I
    
    
              ROWENA AKANA, Respondent-Appellant-Appellant,
                                    v.
     HAWAI#I STATE ETHICS COMMISSION, Complainant-Appellee-Appellee,
                                   and
                   DANIEL M. GLUCK, EXECUTIVE DIRECTOR
    
    
              APPEAL FROM THE CIRCUIT COURT OF THE FIRST CIRCUIT
                            (CASE NO. 1CC191000379)
    
                              MEMORANDUM OPINION
      (By:    Leonard, Acting Chief Judge, Hiraoka and Nakasone, JJ.)
    
              After a contested case hearing, the Hawai#i State
    Ethics Commission determined that Rowena Akana violated the
    Hawai#i code of ethics and imposed an administrative fine. Akana
    appealed. The Circuit Court of the First Circuit affirmed.1
    Akana filed this secondary appeal. We affirm.
    
                                   I. BACKGROUND2
    
              Akana was an elected member of the Board of Trustees of
    the Office of Hawaiian Affairs (OHA). She had served as an OHA
    
    
          1
                The Honorable James H. Ashford presided.
          2
                Some of the background comes from the Commission's findings of
    fact which Akana has not challenged on appeal. See Poe v. Haw. Lab. Rels.
    Bd., 97 Hawai#i 528, 536, 40 P.3d 930, 938 (2002) ("Unchallenged findings are
    binding on appeal." (citation omitted)).
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    trustee for 28 years, until 2018. OHA trustees receive a salary
    plus an annual allowance — funded by OHA trust funds — intended
    to improve the trustees' ability to communicate with and help OHA
    beneficiaries.3 OHA's Executive Policy Manual required that
    trustees "abide by the Standards of Conduct of the State of
    Hawai#i, Chapter 84, Hawaii Revised Statutes[.]" Trustees had to
    attend the ethics training course conducted by the Commission (as
    were legislators, members of the board of education, the
    governor, the lieutenant governor, and executive department heads
    and deputies). At least every other year, trustees were reminded
    by OHA staff or the Commission about their HRS Chapter 84
    obligations. OHA staff gave trustees gift disclosure forms and
    reminded them of the rules about receiving and giving gifts.
               On April 19, 2018, the Commission charged Akana with
    violating Hawaii Revised Statutes (HRS) § 84-11 (the Gifts Law),
    HRS § 84-11.5 (the Gifts Reporting Law), and HRS § 84-13 (the
    Fair Treatment Law).      These laws are part of the Code of Ethics,
    Part II of HRS Chapter 84. Akana denied violating the law. She
    alleged that the Commission "does not have jurisdiction over the
    discretionary spending accounts of the OHA Trustees, since such
    funds comprise 'trust funds' and do not constitute 'state
    funds[.]'" She also alleged that the charges violated her rights
    under the Hawai#i Constitution. The Commission entered the Order
    Regarding Jurisdictional and Constitutional Issues Raised by
    Respondent. It concluded it had jurisdiction over the charges
    against Akana under article XIV of the Hawai#i Constitution and
    HRS Chapter 84.
              A contested case hearing was held on October 22, 24,
    25, and 26, 2018. On February 5, 2019, the Commission entered
    its Findings of Fact, Conclusions of Law, and Decision and Order.
    It determined that Akana violated the Gifts Reporting Law, the
    Gifts Law, and the Fair Treatment Law. It imposed an
    
    
          3
                From 1991 to 2013, the allowance was $7,200 per trustee.   In 2013
    the allowance was increased to $22,200 per trustee.
    
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    administrative fine of $23,106.53. It also filed a complaint and
    referred the matter to the Attorney General.
              Akana appealed to the circuit court. She moved to stay
    enforcement of the Decision and Order. The circuit court denied
    the motion. She also moved to let additional evidence be
    presented on appeal. The circuit court denied the motion.
              On September 24, 2019, the circuit court entered an
    order affirming the Commission's Decision and Order, and a
    judgment. Akana's notice of appeal to this court was filed on
    October 1, 2019. On October 2, 2019, the Commission moved to
    amend the judgment. The Amended Final Judgment was entered on
    November 27, 2019.
    
                            II. POINTS OF ERROR
    
              Akana's opening brief states nine points of error,
    which we have numbered as contemplated by Hawai#i Rules of
    Appellate Procedure (HRAP) Rule 28(b)(4) and restated to reflect
    the secondary nature of our review: (1) the Commission exceeded
    its jurisdiction by prosecuting Akana for discretionary conduct
    as an OHA trustee; (2) the Commission was not authorized to adopt
    the administrative rule under which Akana was charged; (3) the
    Commission deprived Akana of due process by issuing the Order
    Regarding Jurisdictional and Constitutional Issues without
    conducting an evidentiary hearing; (4) the Commission's selective
    prosecution of Akana violated her constitutional right to equal
    protection; (5) the fines imposed against Akana were excessive;
    (6) the Commission made erroneous findings of fact and wrong
    conclusions of law in applying the Fair Treatment Law to Akana's
    spending from her trustee allowance; (7) the Commission made
    erroneous findings and wrong conclusions in applying the Gifts
    Law and Gifts Reporting Law to a third party's payment of Akana's
    legal fees; (8) the circuit court abused its discretion by
    denying Akana's motion to stay enforcement of the Commission's
    Decision and Order; and (9) the circuit court erred by granting
    
    
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    the Commission's motion to amend the judgment after Akana filed
    her notice of appeal.
    
                          III. STANDARDS OF REVIEW
    
              A.    Administrative Agency Appeals
    
              Our review of the circuit court's decision on Akana's
    appeal from the Commission's Decision and Order is a secondary
    appeal; we determine whether the circuit court was right or
    wrong, applying the standards in HRS § 91–14(g) to the
    Commission's decision based on the agency record. Flores v. Bd.
    of Land & Nat. Res., 143 Hawai#i 114, 120, 424 P.3d 469, 475
    (2018) (citation omitted).
              HRS § 91–14(g) (Supp. 2018) provides:
    
              Upon review of the record, the court may affirm the
              decision of the agency or remand the case with
              instructions for further proceedings; or it may
              reverse or modify the decision and order if the
              substantial rights of the petitioners may have been
              prejudiced because the administrative findings,
              conclusions, decisions, or orders are:
    
                    (1)   In violation of constitutional or
                          statutory provisions;
                    (2)   In excess of the statutory authority or
                          jurisdiction of the agency;
                    (3)   Made upon unlawful procedure;
    
                    (4)   Affected by other error of law;
    
                    (5)   Clearly erroneous in view of the reliable,
                          probative, and substantial evidence on the
                          whole record; or
    
                    (6)   Arbitrary, or capricious, or characterized
                          by abuse of discretion or clearly
                          unwarranted exercise of discretion.
    
              We review an agency's findings of fact for clear error.
    Del Monte Fresh Produce (Haw.), Inc. v. International Longshore
    and Warehouse Union, Local 142, 128 Hawai#i 289, 302, 287 P.3d
    190, 203 (2012). An agency's conclusions of law are usually
    reviewed de novo. Id. But when we review an agency's
    determination, we first examine whether the legislature granted
    
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    the agency discretion to make the determination being reviewed.
    If the legislature granted the agency discretion over a
    particular matter, we review the agency's action under the
    deferential abuse of discretion standard (remembering the
    legislature determines the boundaries of that discretion).
    Paul's Elec. Serv., Inc. v. Befitel, 104 Hawai#i 412, 419-20, 91
    P.3d 494, 501-02 (2004).
              The legislature granted the Commission discretion to
    administer and enforce HRS Chapter 84. See Boyd v. Haw. State
    Ethics Comm'n, 138 Hawai#i 218, 225, 378 P.3d 934, 941 (2016)
    (citing HRS Chapter 84, Preamble (1993));4 HRS § 84-1 (2012)
    ("This chapter shall be liberally construed to promote high
    standards of ethical conduct in state government."). When we
    review the Commission's decision, we "cannot consider the weight
    of the evidence to ascertain whether it weighs in favor of the
    administrative findings, or review the agency's findings of fact
    by passing upon the credibility of witnesses or conflicts in
    testimony, especially the finding of an expert agency in dealing
    with a specialized field." Sierra Club v. D.R. Horton-Schuler
    Homes, LLC, 136 Hawai#i 505, 522, 364 P.3d 213, 230 (2015)
    (cleaned up).
    
              B.    Jurisdiction
    
              An administrative agency may determine its own
    jurisdiction. See HOH Corp. v. Motor Vehicle Indus. Licensing
    Bd., 69 Haw. 135, 141, 736 P.2d 1271, 1275 (1987). The existence
    of jurisdiction is a question of law we review de novo under the
    
         4
              The Preamble states:
              The purpose of this chapter is to (1) prescribe a code of
              ethics for elected officers and public employees of the
              State as mandated by the people of the State of Hawaii in
              the Hawaii constitution, article XIV; (2) educate the
              citizenry with respect to ethics in government; and
              (3) establish an ethics commission which will administer the
              codes of ethics adopted by the constitutional convention and
              by the legislature and render advisory opinions and enforce
              the provisions of this law so that public confidence in
              public servants will be preserved.
    
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    right/wrong standard.    In re Kanahele, 152 Hawai#i 501, 509, 526
    P.3d 478, 486 (2023).
    
              C.    Statutory Interpretation
    
              Interpretation of a statute is a question of law
    reviewed de novo. Barker v. Young, 153 Hawai#i 144, 148, 528
    P.3d 217, 221 (2023). We start with the statute's language;
    "implicit in the task of statutory construction is our foremost
    obligation to ascertain and give effect to the intention of the
    legislature, which is to be obtained primarily from the language
    contained in the statute itself." Id. (citation omitted).
    
                                IV. DISCUSSION
    
              We discuss Akana's points of error in the order
    presented in her opening brief.
    
              A.    The Commission could investigate and take
                    appropriate action against Akana for
                    violating HRS Chapter 84.
    
              Article XIV of the Hawai#i Constitution provides in
    relevant part:
    
                    The people of Hawaii believe that public officers and
              employees must exhibit the highest standards of ethical
              conduct and that these standards come from the personal
              integrity of each individual in government. To keep faith
              with this belief, the legislature, each political
              subdivision and the constitutional convention shall adopt a
              code of ethics which shall apply to appointed and elected
              officers and employees of the State or the political
              subdivision, respectively, including members of the boards,
              commissions and other bodies.
                    Each code of ethics shall be administered by a
              separate ethics commission, except the code of ethics
              adopted by the constitutional convention which shall be
              administered by the state ethics commission.
    
              The code of ethics applicable to state officers and
    employees, and members of state boards, commissions and other
    bodies, is HRS Chapter 84. The Commission was established by HRS
    § 84-21 (2012). It may "initiate, receive, and consider charges
    
    
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    concerning alleged violation of" HRS Chapter 84, and "initiate or
    make investigation, and hold hearings[.]" HRS § 84-31(a)(3)
    (2012). It has "jurisdiction for purposes of investigation and
    taking appropriate action on alleged violations of" HRS
    Chapter 84. HRS § 84-31(a)(6) (2012).
               OHA was established by article XII, section 5 of the
    Hawai#i Constitution, see Arakaki v. Hawaii, 314 F.3d 1091, 1093
    (9th Cir. 2002), and created by HRS § 10-4 (1979). It is
    governed by a nine-member board of trustees, elected by qualified
    voters in the state. Arakaki, 314 F.3d at 1093. Akana was an
    elected member of OHA's board of trustees. She is subject to the
    Code of Ethics, and the Commission had authority to investigate
    her alleged violations of the Gifts Law, the Gifts Reporting Law,
    and the Fair Treatment Law.
               Akana argues she isn't subject to the Code of Ethics
    because it contradicts her obligations under HRS Chapter 10, the
    statute governing OHA. She cites Boyd, 138 Hawai#i 218, 378 P.3d
    934. There, the supreme court held that the Commission did not
    have authority to adjudicate conflicts-of-interest proceedings
    under HRS § 84-14 against Boyd, a state charter school employee.
    Id. at 228, 378 P.3d at 944. The charter school statute in
    effect at the time of the alleged violations, HRS Chapter 302B,5
    exempted charter schools "from all other State laws in conflict
    with Chapter 302B." Id. at 227, 378 P.3d at 943 (citing HRS
    § 302B–9(a) (Supp. 2006 & 2007) (repealed 2012)). The Commission
    found Boyd in violation of HRS § 84-14 and fined him $10,000.
    Id. at 228 n.24, 378 P.3d at 944 n.24. The supreme court noted
    Boyd was fined "for the same conduct that was in compliance with
    [the charter school]'s conflict of interest policy, which was
    adopted in accordance with HRS §§ 302B–5(d)(6) or 302B–6(d)(6)."
    Id. The court held:
    
         5
                HRS Chapter 302B was repealed in 2012 and replaced with HRS
    Chapter 302D. Boyd, 138 Hawai#i at 219 n.1, 378 P.3d at 935 n.1. Under HRS
    § 302D–12(i) (Supp. 2012), "[a]ll charter school employees and members of
    governing boards shall be subject to [HRS] chapter 84." Id. at 227 n.23, 378
    P.3d at 943 n.23.
    
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              If both HRS § 84–14 and Chapter 302B applied to a charter
              school employee during the relevant time period, then that
              employee would have been subject to two separate conflict of
              interest standards. Thus, that same employee could have
              been subject to punishment under one set of standards, but
              not the other, for the same conduct.
    
    Id. at 228, 378 P.3d at 944.
               Akana cites HRS §§ 10-4 ("Office of Hawaiian affairs;
    established; general powers") and 10-4.5 ("Authority over
    disbursements") as the statutes that "caused conflicting
    standards to be applied" to her conduct. "Two statutes conflict
    where it is not possible to give effect to both." Carmichael v.
    Bd. of Land & Nat. Res., 150 Hawai#i 547, 567, 506 P.3d 211, 231
    (2022) (citation omitted). Nothing in HRS §§ 10-4 (2009) or 10-
    4.5 (2009) is contrary to, or inconsistent with, the Code of
    Ethics. See Off. of Hawaiian Affs. v. Kondo, 153 Hawai#i 170,
    178, 528 P.3d 243, 251 (2023) (noting that "[g]enerally, two laws
    conflict when they 'are explicitly contrary to, or inconsistent
    with, each other.'" (quoting Boyd, 138 Hawai#i at 227, 378 P.3d
    at 943)). "[I]f laws can be interpreted harmoniously, there is
    no conflict." Id. OHA's Executive Policy Manual requires that
    "Trustees shall abide by the Standards of Conduct of the State of
    Hawai#i, Chapter 84, Hawaii Revised Statutes, as amended, and
    shall attend ethics training as required by law." Akana's
    argument lacks merit.
               Akana also contends that the Commission erred because
    she "acted appropriately at all times in accordance with her
    fiduciary duties and capacity as trustee." She cites Kealoha v.
    Machado, 131 Hawai#i 62, 315 P.3d 213 (2013). The plaintiffs in
    Machado sued several OHA trustees (including Akana) for breaching
    their fiduciary duty by spending trust funds "without regard to
    blood quantum on lobbying efforts[.]" Id. at 71, 315 P.3d
    at 222. The supreme court noted that HRS Chapter 10 didn't
    mandate how OHA trustees should spend trust funds to better the
    conditions of native Hawaiians. Id. at 78, 315 P.3d at 229.
    "[T]he trustees have broad discretion in making that
    
    
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    determination."     Id. (citation omitted).       In that context, the
    court held:
    
                    When a trustee has discretion with respect to the
              exercise of a power, its exercise is subject to supervision
              by a court only to prevent abuse of discretion. Where
              discretionary power is given to the trustee, the court will
              not interfere unless the trustee in exercising or failing to
              exercise the power acts dishonestly, or with an improper
              even though not a dishonest motive, or fails to use his
              judgment, or acts beyond the bounds of a reasonable
              judgment.
    
    Id. at 77, 315 P.3d at 228 (cleaned up) (emphasis added).
              Akana argues that a court can only review her conduct
    for breach of fiduciary duty, and "cannot interfere with an OHA
    trustee's exercise of discretionary power without first making a
    finding of breach of fiduciary duty." She argues that the
    circuit court improperly interfered by affirming the Decision and
    Order because neither the Commission nor the circuit court found
    that she abused her discretionary power. But neither the
    Commission nor the circuit court were tasked with determining
    whether Akana breached her fiduciary duty to OHA beneficiaries.
    They reviewed whether Akana met her obligations under the Code of
    Ethics, not whether she breached her fiduciary duty as an OHA
    trustee. Nothing in Machado constrains the Commission from
    investigating alleged violations of the Code of Ethics, or from
    taking appropriate action on violations.
              Akana argues for reversal of the Commission's findings
    that she violated the Fair Treatment Law because "each and every
    expenditure [she] made . . . went through the approval process
    created by OHA and was either authorized, or was disallowed and
    then reimbursed by Ms. Akana in accordance with OHA policy."
    That, she contends, resulted "in inconsistent and conflicting
    standards being applied." But OHA does not pre-authorize trustee
    spending. The Commission found, and Akana does not challenge:
    
              79.     Because Trustees are provided with Trustee Annual
                      Allowance funds in a lump sum at the beginning of the
                      fiscal year, the OHA fiscal staff's review of a
                      Trustee's quarterly report is an "after-the-fact"
    
    
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                  review; by the time the fiscal staff receives a
                  quarterly report from a Trustee, the expenditures
                  listed in the report have already been made by the
                  Trustee.
            . . . .
    
            82.   The quarterly and year-end reviews of Trustee Annual
                  Allowance expenditures are a "tedious" and "time-
                  consuming" process, inasmuch as OHA fiscal staff
                  reviews each expenditure manually and it is not
                  possible for staff to catch all disallowed
                  expenditures, primarily because each Trustee is
                  allowed to spend $22,200 annually, which includes many
                  small expenditures.
    
            . . . .
    
            86.   The fact that a particular expense is "not disallowed"
                  by OHA fiscal staff does not mean that the expenditure
                  is "allowable" or consistent with OHA policy; it could
                  simply mean that the expense was not "flagged" by the
                  fiscal staff. As stated by former Controller Kim in
                  his testimony, the failure to disallow a prohibited
                  expense was a deficiency in the process of reviewing
                  these expenditures; however, the fact that an
                  expenditure was not disallowed does not necessarily
                  mean that the expenditure was allowable pursuant to
                  OHA policy.
    
            . . . .
    
            91.   The Commission finds, based upon credible evidence,
                  that Respondent Akana threatened and berated OHA
                  fiscal staff who questioned or disallowed her Trustee
                  Annual Allowance expenditures. Current and former OHA
                  staff members testified that they and their colleagues
                  feared personal attacks or possible retaliation when
                  questioning Respondent Akana about her expenditures.
    
            92.   OHA fiscal staff found that trying to get additional
                  information and documentation from Respondent Akana
                  about her expenditures was difficult and the staff was
                  intimidated to ask Respondent Akana for information
                  "because they don't want to get yelled at."
            . . . .
    
            96.   There were many incidents that affected how [former
                  OHA Chief Financial Officer (CFO)] Ms. Iona approached
                  Respondent Akana with respect to her Trustee Allowance
                  expenditures:
    
                        [I]t really all boils down to there was an
                        effort by administration to enforce policies and
                        procedures the best that we could. There was
                        disagreement from trustee Rowena Akana in doing
                        so, and that, in itself would cause a lot of
                        personal attacks against members of the
                        administration, including myself. And that was
                        really the standard in really the almost six
                        years that I was the CFO.
    
    
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              97.   Because of Respondent Akana's threats to and
                    intimidation of OHA fiscal staff, more than one OHA
                    employee was reluctant to challenge Respondent Akana
                    regarding her spending of Trustee Annual Allowance
                    funds.
              98.   In January 2014, then-CFO Iona decided not to question
                    Respondent Akana about the purchase of a $50 iTunes
                    gift card (Count 7, discussed at FOFs # 99-104, below)
                    — even though Ms. Iona believed the purchase should
                    not have been allowed — expressly because Ms. Iona did
                    not want to upset Respondent Akana.
    
    (Citations to evidence omitted.) These unchallenged findings
    bind Akana. See Poe, 97 Hawai#i at 536, 40 P.3d at 938. Akana's
    argument that she could not have violated the Code of Ethics
    because her spending was not disallowed by OHA lacks merit.
    
              B.    The Commission was authorized to adopt the
                    administrative rule under which Akana was
                    charged.
    
              The charges against Akana were brought under Hawaii
    Administrative Rules (HAR) § 21-5-2 (eff. 1981). Akana contends
    that HAR § 21-5-2 exceeds the statutory authority granted to the
    Commission. The rule provided:
    
              (a)   Upon the receipt of anonymous information or other
              information not under oath, or information obtained at the
              initiative of the commission, the executive director or
              delegate shall verify such facts as may be verified through
              public documents or the assistance of department heads,
              legislators, or other appointed or elected officials or
              employees, including the respondent. Investigation may not
              extend to interviews of other persons unless the commission,
              in its discretion, initiates an investigation to determine
              whether a charge should be issued. This investigation will
              be carried out confidentially by the executive director or
              delegate. The nature and scope of the investigation shall
              be defined by a resolution supported by a vote of three or
              more members of the commission.
              (b)   If after preliminary investigation at least three
              commissioners decide that a charge should be initiated, the
              charge shall be issued in writing and signed by at least
              three commissioners.
    
              Akana argues that the Commission "may only investigate
    a matter after the issuance of written charges." Her argument
    lacks merit. HRS § 84-31(a)(3) empowers the Commission to
    "initiate, receive, and consider charges concerning alleged
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    violation of this chapter, initiate or make investigation, and
    hold hearings[.]" (Emphasis added.) HAR § 21-5-2 follows the
    Commission's statutory authority to "initiate or make
    investigation" into violations of the Code of Ethics.
    
              C.   Akana was not deprived of due process.
    
               Akana contends that she "was denied due process in so
    far as she was not given an evidentiary hearing to contest the
    Commission's authority and jurisdiction to bring charges against
    her in the first place." The record does not show that Akana
    asked for an evidentiary hearing to determine the Commission's
    jurisdiction, either before or after entry of the Order Regarding
    Jurisdictional and Constitutional Issues. We decline to consider
    this argument, made for the first time on appeal. See State v.
    Moses, 102 Hawai#i 449, 456, 77 P.3d 940, 947 (2003) ("As a
    general rule, if a party does not raise an argument at trial,
    that argument will be deemed to have been waived on appeal; this
    rule applies in both criminal and civil cases." (citations
    omitted)).
               At any rate, the purpose of an evidentiary hearing is
    to resolve factual disputes. Safeway, Inc. v. Nordic PCL
    Constr., Inc., 130 Hawai#i 517, 531–32, 312 P.3d 1224, 1238–39
    (App. 2013). There were no genuine factual issues material to
    the Commission's authority and jurisdiction to determine whether
    Akana violated the Code of Ethics. Akana did not dispute she was
    an elected, salaried member of OHA's board of trustees. As an
    OHA trustee, she is subject to the Code of Ethics as a matter of
    law. The Commission could investigate her alleged violations of
    the Gifts Law, the Gifts Reporting Law, and the Fair Treatment
    Law, and take appropriate action. See HRS § 84-31(a)(3).
    
              D.   The Commission did not violate Akana's
                   constitutional right to equal protection.
    
              Akana contends she was selectively prosecuted in
    violation of her right to equal protection under article I,
    
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    section 5 of the Hawai#i Constitution. She must "present
    sufficient evidence to establish the existence of intentional or
    purposeful discrimination . . . that is deliberately based upon
    an unjustifiable standard such as race, religion or other
    arbitrary classification." State v. Kailua Auto Wreckers, Inc.,
    62 Haw. 222, 226-27, 615 P.2d 730, 734–35 (1980) (cleaned up).
    Akana's briefs don't cite to any evidence presented to the
    Commission that supports her selective prosecution defense.
              Akana argues that she tried to present this evidence to
    the circuit court, but the court denied her motion to present new
    evidence. Her motion cited HRS § 91-14(e) (2012), which lets the
    circuit court order that new evidence be presented to the agency,
    which may then change its findings, decision, and order. Akana's
    motion sought to present new evidence "to this [Circuit] Court on
    appeal." This procedure is not allowed by HRS § 91-14(e). See
    also HRS § 91-14(f) (Supp. 2018) ("The review shall be . . .
    confined to the record[.]"). The circuit court did not err by
    denying Akana's motion.
              In this secondary appeal, Akana argues that the new
    evidence she sought to present (to the circuit court) would have
    shown that the Commission "had no rational basis to proceed
    solely against Ms. Akana for the exact same types of transactions
    made by other OHA trustees during the same time period, and
    therefore the Commission's prosecution was unlawful and violated
    Ms. Akana's equal protection rights." "It is insufficient to
    show merely that other offenders have not been prosecuted[.]"
    Kailua Auto Wreckers, 62 Haw. at 227, 615 P.2d at 735 (citation
    omitted). Akana makes a conclusory argument that "a group of OHA
    trustees and members of the OHA Board who were politically
    opposed to" her persuaded the Commission to "bring a retaliatory
    action against" her. She presented no such evidence to the
    Commission. Akana's contention of selective prosecution lacks
    merit.
    
    
    
    
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              E.    The fines imposed were not unconstitutionally
                    excessive.
    
              The Commission fined Akana $23,106.52 for 47 violations
    of the Code of Ethics. Akana argues that "a $1,000.00 fine, or
    any fine at all beyond a nominal one, is excessive" because her
    spending violations "were either approved by OHA itself or else
    promptly reimbursed to OHA in accordance with internal OHA
    protocols." We've already dismissed Akana's argument that she
    could not have violated the Code of Ethics because her spending
    was "authorized" or "not disallowed" by OHA.
              The Commission found and concluded:
    
              IV.   ADMINISTRATIVE FINE
    
              . . . .
    
              5.    The Commission concludes that Respondent Akana's
                    failure to report gifts totaling more than $50,000
                    from Ms. [Abigail] Kawananakoa constituted violations
                    of the State Ethics Code, and that each violation
                    warrants the maximum administrative fine of $500
                    applicable at the time the offenses occurred.
              6.    The Commission concludes that Respondent Akana's
                    receipt of gifts totaling more than $21,000 from
                    Ms. Kawananakoa on or about April 28, 2017 and
                    June 17, 2017 constituted violations of the State
                    Ethics Code, and that each violation warrants the
                    maximum administrative fine of $500 applicable at the
                    time the offense occurred.
    
              7.    The Commission concludes that Respondent Akana's
                    expenditure of her Trustee Annual Allowance for her
                    Hawaiian Airlines Premier Club membership, political
                    contributions — including the political action
                    committee event — and home cable television service
                    constituted violations of the State Ethics Code, and
                    that each violation warrants the maximum
                    administrative fine applicable at the time the offense
                    occurred.
    
              8.    Regarding Respondent Akana's expenditures on food: the
                    Commission concludes that it is proper for Respondent
                    Akana to pay an administrative fine equivalent to the
                    amount of each expenditure, essentially requiring
                    Respondent Akana to use personal funds to pay for
                    these expenditures. The Commission has taken this
                    approach in similar cases. Regarding Respondent
                    Akana's expenditure for food for OHA Trustees' holiday
                    party (Count 48) — an expenditure that was disallowed
                    by OHA, such that Respondent Akana eventually used
                    personal funds to pay for the expenditure — no
                    administrative fine will be imposed.
    
    
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            9.    Upon consideration of the evidence and the arguments
                  of counsel, the Hawaii State Ethics Commission hereby
                  determines and concludes that the following
                  administrative fines for each of the violations of HRS
                  chapter 84 that occurred are appropriate and shall be
                  assessed:
    
                  a.    Counts 1-4 (Failure to Report Gifts): $500 each
                        ($2,000 total)
    
                  b.    Counts 5-6 (Improper Acceptance of Gifts): $500
                        each ($1,000 total)
                  c.    Counts [sic] 8 (Expenditures [sic] - Premier
                        Club): $500
    
                  d.    Counts 10, 12-28 (Expenditures - Cable
                        Television): $500 each ($9,000 total)
                  e.    Counts 29-36 (Expenditures - Cable Television):
                        $1,000 each ($8,000 total)
                  f.    Count 38 (Expenditure - Food): $17.80
    
                  g.    Count 39 (Expenditure - Food): $268.59
    
                  h.    Count 40 (Expenditure - Food): $31.94
                  i.    Count 41 (Expenditure - Food): $61.83
    
                  j.    Count 42 (Expenditure - Food): $66.49
    
                  k.    Count 43 (Expenditure - Food): $39.48
    
                  l.    Count 44 (Expenditure - Food): $31.01
    
                  m.    Count 45 (Expenditure - Food): $20.73
                  n.    Count 46 (Expenditure - Food): $43.66
    
                  o.    Count 47 (Expenditure - Food): $25.00
    
                  p.    Count 48 (Expenditure - Food): $0.00
                        This expenditure was disallowed by OHA.
    
                  q.    Counts 49-50 (Expenditures - Political
                        Contributions): $500 each ($1,000 total)
    
                  r.    Count 51 (Expenditure - Contribution PAC Event):
                        $1,000
            10.   Contrary to Respondent Akana's assertion that any
                  administrative penalties assessed against her would be
                  excessive, the Commission finds that the maximum
                  administrative penalties imposed above are appropriate
                  in light of the breadth and egregious nature of
                  Respondent Akana's conduct. The evidence established
                  that Respondent Akana committed dozens of violations
                  of the State Ethics Code by accepting illegal gifts
                  valued at over $21,000; failing to timely report gifts
                  valued at over $50,000; and using Trustee Annual
    
    
    
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                     Allowance funds for her own personal benefit or for
                     political contributions.
              11.    The administrative penalties imposed above are
                     appropriate given the especially troubling actions of
                     the Respondent with respect to the use of her Trustee
                     Annual Allowance. Because OHA staff who administered
                     the Trustee Annual Allowance were fearful of personal
                     attacks and threats for questioning Respondent's
                     expenditures, it cannot be said that any expenditure
                     that was "not disallowed" complied with OHA's own
                     policies. Indeed, Respondent Akana seemingly
                     displayed a "pattern of consistently trying to get
                     away with spending that a prudent person would not
                     otherwise be able to push that boundary."
    
    (Citations omitted.)
              Akana argues that her "belated reporting of 'gifts' of
    legal fees" was "purely a technical violation." The Commission
    addressed that issue:
    
              III.   CONCLUSIONS OF LAW
    
              . . . .
    
              76.    The Commission disagrees that Respondent Akana's
                     failure to report four gifts (amounting to over
                     $50,000) from Ms. Kawananakoa is a "technical"
                     violation warranting only a "nominal penalty per
                     instance" or that "any fine at all[] is excessive when
                     considering the nature of the alleged violations[.]"
              77.    Respondent Akana's failure to report the gifts that
                     she received from Ms. Kawananakoa are not mere
                     "technical" violations. Gifts [sic] disclosures serve
                     the vital purposes of government transparency and
                     accountability. They provide the Commission and the
                     public with information needed to hold government
                     employees to the highest ethical standards. As
                     reflected in the legislative history of HRS § 84-11.5,
                     gifts [sic] disclosures may be a slight inconvenience
                     for filers, but they are necessary to promote public
                     confidence in government and in public officials.
              78.    Had Respondent timely filed her gifts disclosure
                     statements by the June 30, 2016 deadline, the
                     Commission and the public would have had this
                     information a year earlier. Calling this a
                     "technical" violation entirely misses the point of the
                     Gifts Reporting law.
    
              . . . .
              81.    The Commission concludes that the maximum fine of $500
                     per violation (Counts 1-4) applicable at the time of
                     Respondent Akana's misconduct is consistent with
                     applicable law and appropriate.
    
    
    
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    (Citations omitted.)
              The Commission's fine of $500 for each violation was
    authorized by HRS § 84-39 (2012).6 Akana has not challenged the
    constitutionality of that statute. The Commission's
    characterization of Akana's conduct was supported by substantial
    evidence and was not clearly erroneous. Given the record here,
    we cannot say the Commission abused its discretion by imposing
    the maximum administrative fines allowed under HRS § 84-39
    (2012).
    
               F.    The Commission's findings and conclusions
                     about Akana's spending were supported by
                     substantial evidence and were neither clearly
                     erroneous nor wrong.
    
              OHA trustees receive their allowance as a lump sum at
    the beginning of each fiscal year. OHA's Board of Trustees sets
    policies for the trustees' use of their allowance. OHA's
    Executive Policy Manual states that the allowance is "not
    intended to be used for personal gain by a Trustee[.]"
    (Underscoring omitted.) OHA's Trustee Scholarship and Annual
    Allowance Fund (TSAAF) Handbook states that political
    contributions are not allowed. Trustees must submit quarterly
    spending reports; OHA's controller reconciles the reports and
    works with the trustees to clear any discrepancies. At the end
    of the fiscal year, any unspent allowance must be returned to
    OHA. If OHA disallows a trustee's spending, the amount is added
    to what that trustee must repay to OHA at the end of the fiscal
    year. The quarterly and fiscal-year-end reviews are tedious and
    time-consuming because OHA staff manually review each
    expenditure, many of which are small in amount, and it is
    impossible to catch all improper spending. Thus, a particular
    expense not being disallowed does not mean it was a proper use of
    the trustee's allowance.
    
         6
                HRS § 84-39 was amended in 2017 to increase the maximum
    administrative fine to $1,000 per violation. 2017 Haw. Sess. Laws Act 50, § 1
    at 305.
    
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              The Fair Treatment Law provided, in relevant part:
    
              No . . . employee shall use or attempt to use the . . .
              employee's official position to secure or grant unwarranted
              privileges, exemptions, advantages, contracts, or treatment,
              for [the employee] or others[.]
    
    HRS § 84-13 (2012) (emphasis added).
              Akana argues that the Commission applied the wrong
    standard to determine what constituted "unwarranted" privileges.
    She contends she may use her trustee allowance in ways she felt
    would help OHA or its beneficiaries. She conflates her fiduciary
    duty as an OHA trustee with her obligations under the Code of
    Ethics. She again cites Kealoha v. Machado, 131 Hawai#i 62, 315
    P.3d 213 (2013). As we previously stated, Machado does not
    constrain the Commission from investigating alleged violations of
    the Code of Ethics by OHA trustees, or from taking appropriate
    action on violations.
              1.   Hawaiian Airlines Premier Club Membership. Akana
    challenges the Commission's decision on Count 8, which charged:
    
                    53.   Respondent AKANA, by using Trustee Annual
              Allowance funds to purchase a Premier Club membership with
              Hawaiian Airlines costing $249.00, used or attempted to use
              her official position to secure an unwarranted personal
              benefit for herself, in violation of HRS § 84-13 (COUNT 8).
    
              Akana argues she believed her purchase "was in the best
    interests of the OHA beneficiaries" because it "would save money
    for the trust over time[.]" She also argues that she paid the
    $249 back after OHA disallowed the expense. She does not
    challenge these findings and conclusions:
    
    
              II.    FINDINGS OF FACT
    
              . . . .
              105.   On or about July 15, 2014, Respondent Akana used $249
                     of Trustee Annual Allowance funds to purchase a
                     Hawaiian Airlines Premier Club membership (hereinafter
                     "Premier Club membership").
    
              106.   Benefits of the Premier Club membership included
                     access to Hawaiian Airlines' airport Premier Clubs,
    
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                     priority check-in and boarding, complimentary
                     "Unlimited TV & More Pack" on certain flights to and
                     from the mainland, and two free checked bags.
    
              107.   OHA had allowed Trustees to purchase Premier Club
                     memberships in the past, but a former [Board of
                     Trustees (BOT)] Chair stopped the practice before
                     Respondent Akana purchased her Premier Club membership
                     in 2014.
              . . . .
              110.   Respondent Akana claimed that she saved OHA money by
                     paying for her Premier Club membership.
    
              111.   At the hearing, Respondent's attorney argued that
                     Respondent Akana saved money by paying for her Premier
                     Club membership rather than paying baggage fees for
                     three or four bags each way.
    
              112.   OHA's corporate account with Hawaiian Airlines
                     permitted each OHA traveler — including OHA Trustees —
                     to take one free checked bag.
    
              113.   The Premier Club membership permitted two free checked
                     bags - only one more free bag than already allowed by
                     OHA's corporate account with Hawaiian Airlines.
    
              . . . .
    
              115.   Notwithstanding her knowledge that OHA's policy
                     regarding Premiere [sic] Club membership had changed,
                     Respondent Akana never consulted with the OHA fiscal
                     office about her purchase of a Premier Club membership
                     for herself.
    
              . . . .
              III.   CONCLUSIONS OF LAW
    
    
              . . . .
    
              102.   Respondent Akana purchased the Premier Club membership
                     knowing that it was disallowed. She informed the
                     Commission that she was aware that the practice of
                     Trustees being allowed to purchase this membership had
                     previously ended under a prior BOT Chairperson. Even
                     though this expenditure was disallowed by OHA, such
                     that Respondent Akana eventually used personal funds
                     to reimburse OHA for this purchase, she expended
                     Trustee Annual Allowance funds on this purchase and
                     submitted a quarterly report to OHA in which she
                     sought to have this purchase offset against her
                     Trustee Annual Allowance balance.
    
    (Citations to evidence omitted.)
    
    
    
    
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              Akana challenges these findings and conclusions:
    
              II.    FINDINGS OF FACT
    
              . . . .
              116.   The Commission finds that Respondent Akana used or
                     attempted to use her Trustee Annual Allowance for her
                     personal benefit by purchasing a Premier Club
                     membership for herself.
    
              . . . .
              III.   CONCLUSIONS OF LAW
    
              . . . .
              101.   Although Respondent Akana maintains that she purchased
                     the Hawaiian Airlines Premier Club membership to save
                     money on baggage fees, Respondent Akana was already
                     entitled to one free bag when she traveled on Hawaiian
                     Airlines through OHA's corporate account. The Premier
                     Club membership allowed Respondent Akana to enjoy the
                     other personal benefits of membership — such as access
                     to the airline's club lounge and complimentary
                     "Unlimited TV & More Pack" on certain flights —
                     conferring an unwarranted benefit upon her.
    
    These findings and conclusions are supported by substantial
    evidence in the record and by the Commission's unchallenged
    findings, and reflect an application of the correct rule of law.
    The Commission did not abuse its discretion on this issue.
              2.   Cable Television Bills. Akana challenges the
    Commission's decisions on Counts 10 and 12-36, which charged:
    
                    56.   Respondent AKANA, by using Trustee Annual
              Allowance funds to pay the total amount of Oceanic's monthly
              bill for the Surf Pak Xtra package on or about each of the
              dates listed below, where the approximate monthly cost of
              the type of internet service she used was under $50.00, used
              or attempted to use her official position to secure
              unwarranted personal benefits for herself — that is, home
              cable television service — in violation of HRS § 84-13:
                           a.   November 20, 2015 ($127.90) (COUNT 10);
    
                           . . . .
                           c.   January 22, 2016 ($127.90) (COUNT 12);
                           d. February 15, 2016 ($135.78) (COUNT 13);
    
                           e. March 5, 2016 ($132.43) (COUNT 14);
                           f. April 10, 2016 ($134.37) (COUNT 15);
    
    
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                        g. May 9, 2016 ($133.55) (COUNT 16);
                        h. June 6, 2016 ($133.55) (COUNT 17);
    
                        i. June 30, 2016 ($133.55) (COUNT 18);
                        j. August 8, 2016 ($133.55) (COUNT 19);
                        k. September 5, 2016 ($133.55) (COUNT 20);
    
                        l. October 22, 2016, ($136.83) (COUNT 21); and
                        m. November 24, 2016 ($136.83) (COUNT 22).
                  . . . .
    
                  59.    Respondent AKANA, by using Trustee Annual
            Allowance funds of $80.00 or $82.00 on or about each of the
            dates listed below to pay a portion of Oceanic's or
            Spectrum's total monthly bill for the Surf Pak Xtra package,
            purportedly, for home internet service, when the approximate
            monthly cost of the type of internet service she used was
            under $50.00, used Trustee Annual Allowance funds to partly
            pay for home cable television service. Respondent AKANA's
            actions constituted the use or attempted use of her official
            position to secure unwarranted personal benefits for herself
            — that is, home cable television service — in violation of
            HRS § 84-13:
    
                        a. December 21, 2016 (used $80.00 to pay
                        Oceanic) (COUNT 23);
    
                        b. January 20, 2017 (used $80.00 to pay Oceanic)
                        (COUNT 24);
    
                        c. February 13, 2017 (used $80.00 to pay
                        Oceanic) (COUNT 25);
                        d. March 15, 2017 (used $80.00 to pay Oceanic)
                        (COUNT 26);
                        e. April 20, 2017 (used $80.00 to pay Oceanic)
                        (COUNT 27);
                        f. May 20, 2017 (used $80.00 to pay Oceanic)
                        (COUNT 28);
                        g. June 25, 2017 (used $80.00 to pay Oceanic)
                        (COUNT 29);
    
                        h. July 21, 2017 (used $80.00 to pay Spectrum)
                        (COUNT 30);
                        i. August 24, 2017 (used $80.00 to pay Spectrum)
                        (COUNT 31);
                        j. September 10, 2017 (used $82.00 to pay
                        Spectrum) (COUNT 32);
    
                        k. October 10, 2017 (used $80.00 to pay
                        Spectrum) (COUNT 33);
    
    
    
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                           l. November 20, 2017 (used $80.00 to pay
                           Spectrum) (COUNT 34);
                           m. December 13, 2017 (used $80.00 to pay
                           Spectrum) (COUNT 35); and
                           n. December 30, 2017 (used $80.00 to pay
                           Spectrum) (COUNT 36).
    
              Akana argues she "made proper discretionary decisions
    to spend monies on OHA-related communications and to gain a
    broader understanding of Hawaiian issues for in [sic] her role as
    an OHA Trustee via watching CNN, Olelo and other news programs."
              Akana does not challenge these findings:
    
              117.   In 2015 to 2017, Respondent Akana subscribed to a home
                     cable television and internet bundled service package
                     called "Surf Pak Xtra," offered by Oceanic Time Warner
                     Cable ("Oceanic"), a company that was rebranded as
                     "Spectrum" in or around 2017.
              118.   The Surf Pak Xtra package consisted of standard
                     television service as well as access to additional
                     channels, and "Extreme Internet" service.
    
              119.   In 2015 and 2016, Respondent Akana used Trustee Annual
                     Allowance funds to pay the entire amount of her
                     monthly bills from Oceanic for the Surf Pak Xtra
                     package.
              . . . .
    
              124.   Respondent Akana used her Trustee Annual Allowance to
                     pay the entire amount of her monthly Oceanic cable
                     bill on or about the following dates, without
                     reimbursing OHA or the Trustee Annual Allowance fund
                     for the portion related to her home cable television
                     service:
                     a.    November 20, 2015 ($127.90) (Count 10).
    
                     b.    January 22, 2016 ($127.90) (Count 12).
                     c.    February 15, 2016 ($135.78) (Count 13).
                     d.    March 5, 2016 ($132.43) (Count 14).
    
                     e.    April 10, 2016 ($134.37) (Count 15).
    
                     f.    May 9, 2016 ($133.55) (Count 16).
                     g.    June 6, 2016 ($133.55) (Count 17).
                     h.    June 30, 2016 ($133.55) (Count 18).
    
              . . . .
    
    
    
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            130.   On August 8, 2016, Respondent Akana used Trustee
                   Annual Allowance funds to pay for her entire Oceanic
                   cable bill ($133.55) (Count 19).
    
            131.   On September 5, 2016, Respondent Akana used Trustee
                   Annual Allowance funds to pay for her entire Oceanic
                   cable bill ($133.55) (Count 20).
            132.   Respondent Akana submitted her quarterly report for
                   July 1, 2016 - September 30, 2016 on October 7, 2016;
                   Respondent Akana's quarterly report included the
                   August 8, 2016 and September 5, 2016 payments to
                   Oceanic.
            . . . .
    
            134.   [OHA] CEO [Kamana#opono] Crabbe's [October 17, 2016]
                   memorandum explained: "Standard TV, Digital Variety
                   Pak, 2-Way Addressable Box is not considered
                   communications to constituents. Only internet is
                   allowed under the TSAAF. Based on inquiry with
                   Oceanic customer service the breakdown of internet
                   charge is $47.89 (Internet $42.07 + Olelo Capital
                   Funding $0.26 + Cable franchise fee $3.58 + State GET
                   $1.98)."
    
            135.   OHA fiscal staff determined that OHA policy only
                   allowed Respondent Akana to use her Trustee Annual
                   Allowance to pay $47.89 for her monthly home internet
                   service from Oceanic.
    
            136.   The portion of the Oceanic bill not attributable to
                   Respondent Akana's home internet service was
                   disallowed by OHA fiscal staff because those Oceanic
                   services were for the personal benefit of Respondent
                   Akana.
            . . . .
    
            148.   On or about October 22, 2016 and November 24, 2016,
                   Respondent Akana made payments of $136.83 — the full
                   amount of her monthly bill for the Surf Pak Xtra
                   package, including her home cable television service —
                   to Oceanic (Counts 21 and 22).
    
            149.   The checks for these expenditures were drawn from the
                   same bank account as Respondent's previous
                   expenditures to pay for her Oceanic cable bills.
    
            150.   On the memo line of the check pertaining to the
                   November 24, 2016 expenditure is a handwritten note
                   that says "allowable."
            151.   Despite receiving notification from CEO Crabbe on
                   October 17, 2016 and November 21, 2016 that
                   expenditures on cable television service would be
                   disallowed and that internet service could be claimed
                   at only $47.89, Respondent Akana claimed $80.00 of
                   Trustee Annual Allowance funds when she submitted her
                   quarterly report for the October 2016 and November
                   2016 expenditures.
    
    
    
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            152.   Respondent Akana was charged with using her Trustee
                   Annual Allowance to pay the entire amount ($136.83) of
                   her Oceanic cable bills on October 22, 2016 (Count 21)
                   and November 24, 2016. (Count 22). Respondent Akana
                   appears to have initially paid for the entire amount
                   of both bills with funds from a checking account used
                   by Respondent for her previous Trustee Annual
                   Allowance expenditures. However, at a later date,
                   Respondent Akana claimed $80 of Trustee Annual
                   Allowance funds for each of those payments.
    
            153.   Although Respondent used her Trustee Annual Allowance
                   to pay $80 and not $136.83 to Oceanic on October 22,
                   2016 (Count 21) and November 24, 2016 (Count 22), this
                   amount was still more than Respondent was allowed to
                   claim for her home internet service.
    
            154.   On or about December 21, 2016, Respondent Akana again
                   used Trustee Annual Allowance funds to pay $80.00 to
                   Oceanic (Count 23).
    
            . . . .
    
            160.   In documentation attached with the December 21, 2016
                   Oceanic expenditure (Count 23), there appears to be a
                   printout of a screen shot of the Oceanic website
                   listing three options for internet service: "Extreme"
                   Internet - 100/10 Mbps - for $29.95 a month, "Ultimate
                   200" Internet - 200/20 Mbps - for $39.99 a month; and
                   "Ultimate 300" Internet - 300/20 Mbps - for $59.99 a
                   month.
    
            161.   Just below this screen shot appears a handwritten
                   note:
    
                         4/5/17       $59.99 monthly rate
                                     +$10.00 modem lease
                                     +$10.00 estimated taxes
                                     $79.99
    
            162.   This handwritten note provides the only possible basis
                   on which Respondent Akana may have determined that she
                   could use $80 a month of Trustee Annual Allowance
                   funds (rather than $47.89 a month) for her home
                   internet service. However, as set forth above,
                   Complainant introduced competent and substantial
                   evidence that the cost of home internet service was
                   less than $50 a month, and Respondent Akana did not
                   present any evidence to contradict Complainant's
                   evidence.
            163.   Moreover, this screenshot and handwritten note below
                   the screenshot do not support Respondent Akana's
                   claims for $80.00 a month for home internet service.
                   As part of the Surf Pak Xtra package, Respondent Akana
                   received "Extreme Internet" — the lowest level of
                   internet service, offered at $29.95 a month. Thus, if
                   Respondent Akana was, in fact, using $59.99 a month as
                   a baseline for her home internet service, it would
                   mean she was using an artificially high baseline — the
                   most expensive internet service ("Ultimate 300" at
                   $59.99 a month), rather than the less expensive
    
    
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                     service she was actually receiving ("Extreme" at
                     $29.95 a month).
              . . . .
              166.   Between January 2017 and December 2017, Respondent
                     Akana continued to use Trustee Annual Allowance funds
                     to pay approximately $80 — for her home internet
                     service and to subsidize her home cable television
                     service, without reimbursing OHA or the Trustee Annual
                     Allowance fund for such expenditures:
                     a.    January 20, 2017 ($80) (Count 24).
                     b.    February 13, 2017 ($80) (Count 25).
    
                     c.    March 15, 2017 ($80) (Count 26).
    
                     d.    April 20, 20017 [sic] ($80) (Count 27).
                     e.    May 20, 2017 ($80) (Count 28).
                     f.    June 25, 2017 ($80) (Count 29).
    
                     g.    July 21, 2017 ($80) (Count 30).
    
                     h.    August 24, 2017 ($80) (Count 31).
                     i.    September 10, 2017 ($82) (Count 32).
    
                     j.    October 10, 2017 ($80) (Count 33).
    
                     k.    November 20, 2017 ($80) (Count 34).
    
                     1.    December 13, 2017 ($80) (Count 35).
    
                     m.    December 30, 2017 ($80) (Count 36).
    
    (Footnotes and citations to evidence omitted.)
              Akana challenges these findings and conclusions:
    
              II.    FINDINGS OF FACT
    
              . . . .
              120.   OHA policy (stated in the 2013 Amendment to the
                     Executive Policy Manual) allowed Trustee Annual
                     Allowance funds to be used for expenses for
                     communications with constituents. Thus, internet
                     service was an allowed expense. However, the policy
                     did not provide for home cable television service as
                     an allowable expense.
              121.   The Commission finds that Respondent Akana's testimony
                     that she very rarely watched television or mostly
                     watched Olelo or the news is not a sufficient
                     justification to use her Trustee Annual Allowance to
                     pay for her home cable television service. Instead,
                     the Commission finds that Respondent Akana's home
                     cable television service was a personal benefit to
                     Respondent.
    
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            122.   Respondent Akana's use of Trustee Annual Allowance
                   funds to pay the entire amount of her monthly Oceanic
                   bill was not allowable under OHA policy because the
                   Oceanic bill included charges for home cable
                   television service, which was a personal benefit to
                   her.
    
            . . . .
            125.   For each of the transactions listed above (relating to
                   Count 10 and Counts 12-18), the Commission finds that
                   Respondent Akana used her Trustee Annual Allowance for
                   her personal benefit by paying for her home cable
                   television service.
            . . . .
    
            147.   For the August 8, 2016 and September 5, 2016
                   transactions (relating to Counts 19 and 20), the
                   Commission finds that Respondent Akana used or
                   attempted to use her Trustee Annual Allowance for her
                   personal benefit by paying for her home cable
                   television service.
    
            . . . .
    
            164.   As such, in each of the months in which Respondent
                   used more than $47.89 of Trustee Annual Allowance
                   funds to pay her Oceanic bill, the Commission finds
                   that Respondent was using Trustee Annual Allowance
                   funds to subsidize her purchase of home cable
                   television service — despite previously being informed
                   by OHA staff that she was allowed to claim only $47.89
                   for internet service. Thus, she received an
                   unwarranted benefit of approximately $32.11 per month
                   ($80.00 - $47.89).
    
            165.   By using $80.00 a month of Trustee Annual Allowance
                   funds to pay her Oceanic bill, Respondent Akana also
                   failed to comply with the directive from CEO Crabbe
                   that Trustee Annual Allowance funds not be used for
                   home cable television service.
    
            . . . .
    
            167.   For each of the transactions listed above (relating to
                   Counts 21-36), the Commission finds that Respondent
                   Akana used her Trustee Annual Allowance for her own
                   personal benefit by subsidizing her payments for her
                   home cable television service.
            . . . .
            III.   CONCLUSIONS OF LAW
    
            . . . .
            106.   Respondent Akana used or attempted to use her official
                   position to secure unwarranted personal benefits for
                   herself — that is, home cable television service — in
                   violation of HRS § 84-13 by paying for or attempting
                   to pay for all or some of the monthly charges for
    
    
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                   Respondent's home cable television service with
                   Trustee Annual Allowance funds on or about each of the
                   dates listed below:
    
                   a.    November 20, 2015 (Count 10);
                   b.    January 22, 2016 (Count 12);
                   c.    February 15, 2016 (Count 13);
    
                   d.    March 5, 2016 (Count 14);
                   e.    April 10, 2016 (Count 15);
                   f.    May 9, 2016 (Count 16);
    
                   g.    June 6, 2016 (Count 17);
    
                   h.    June 30, 2016 (Count 18);
                   i.    August 8, 2016 (Count 19);
                   j.    September 5, 2016 (Count 20);
    
                   k.    October 22, 2016 (Count 21);
    
                   1.    November 24, 2016 (Count 22);
                   m.    December 21, 2016 (Count 23);
    
                   n.    January 20, 2017 (Count 24);
    
                   o.    February 13, 2017 (Count 25);
    
                   p.    March 15, 2017 (Count 26);
    
                   q.    April 20, 2017 (Count 27);
                   r.    May 20, 2017 (Count 28);
    
                   s.    June 25, 2017 (Count 29);
    
                   t.    July 21, 2017 (Count 30);
                   u.    August 24, 2017 (Count 31);
                   v.    September 10, 2017 (Count 32);
    
                   w.    October 10, 2017 (Count 33);
    
                   x.    November 20, 2017 (Count 34);
                   y.    December 13, 2017 (Count 35); and
                   z.    December 30, 2017 (Count 36).
            107.   Even though the August 8, 2016 (Count 19) and
                   September 5, 2016 (Count 20) expenditures were
                   disallowed in part by OHA, such that Respondent Akana
                   eventually used personal funds to pay for a portion of
                   these purchases, Respondent submitted a quarterly
                   report to OHA in which she sought to have these
    
    
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                     purchases offset against her Trustee Annual Allowance
                     balance. Her attempts to use Trustee Annual Allowance
                     funds to confer a personal benefit upon herself are
                     violations of the Fair Treatment Law.
              108.   Each expenditure made by Respondent Akana out of the
                     Trustee Annual Allowance for home television service
                     constitutes a separate violation of HRS § 84-13.
              109.   There is no evidence to suggest that Respondent Akana
                     reimbursed OHA or the Trustee Annual Allowance fund
                     for any of these purchases of home cable television
                     service, other than her eventual use of personal funds
                     to pay for a portion of the August 2016 and September
                     2016 purchases. However, even if Respondent Akana had
                     reimbursed OHA or the Trustee Annual Allowance fund,
                     each attempt by Respondent Akana to use her official
                     position to make the above-referenced purchases of
                     home cable television service using Trustee Annual
                     Allowance funds constitutes a violation of HRS
                     § 84-13.
              110.   The Commission concludes that the violations in Counts
                     21-36 are especially troubling. Respondent Akana
                     continued to claim $80 for reimbursement for internet
                     service even after being informed by OHA staff that
                     she was only allowed to claim $47.89. In other words,
                     Respondent Akana dishonestly continued to claim $80
                     for internet service knowing that she was not entitled
                     to reimbursement from her Trustee Allowance for this
                     amount.
    
    (Citations to evidence omitted.)
              The Commission's findings and mixed findings and
    conclusions are supported by substantial evidence in the record,
    including testimony by OHA's controller Gloria Li, OHA's former
    chief financial officer Hawley Iona, and OHA's former controller
    John Kim, all of whom the Commission found to be credible. They
    are also supported by the Commission's unchallenged findings.
    They were not clearly erroneous, and reflect an application of
    the correct rule of law. They will not be overturned. See Est.
    of Klink ex rel. Klink v. State, 113 Hawai#i 332, 351, 152 P.3d
    504, 523 (2007). The Commission did not abuse its discretion in
    deciding that Akana using her trustee allowance to pay for her
    home cable television service was an unwarranted privilege.
              3.   Food Purchases. Akana challenges the Commission's
    decisions on Counts 38 through 48, which charged:
    
    
    
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                    62.   Respondent AKANA, by using Trustee Annual
              Allowance funds on or about each of the following dates, for
              the purposes and in the amounts stated below, to pay for
              food or meals for her [sic] herself and/or OHA Trustees
              and/or OHA staff, used or attempted to use her official
              position to secure unwarranted personal benefits for OHA
              personnel, including herself, in violation of HRS § 84-13:
                          . . . .
    
                          b.    March 17, 2014, refreshments for staff,
                                from Leonard's Bakery, $17.80 (COUNT 38);
                          c.    July 3, 2014, food for a "going away
                                party" for a staff member, from 1132 Cafe
                                & Catering, $268.59 (COUNT 39);
    
                          d.    August 4, 2014, breakfast for staff, from
                                Liliha Bakery, $31.94 (COUNT 40);
                          e.    February 10, 2015, food for a staff
                                "birthday celebration," from Zippy's
                                Nimitz, $61.83 (COUNT 41);
    
                          f.    January 23, 2015, manapua for staff, from
                                Royal Kitchen, $66.49 (COUNT 42);
    
                          g.    July 9, 2015, food for a staff meeting,
                                from Liliha Bakery, $39.48 (COUNT 43);
    
                          h.    December 2, 2015, food for staff from
                                Chinatown Express Ala Moana, $31.01 (COUNT
                                44);
    
                          i.    August 15, 2016, refreshments for staff
                                from Leonard's Bakery, $20.73 (COUNT 45);
    
                          j.    October 5, 2016, lunch for staff from
                                Tanaka Saimin, $43.66 (COUNT 46);
    
                          k.    February 17, 2017, the cost of food that
                                had been purchased for a party for a staff
                                member's "last day," $25.00 (COUNT 47);
                                and
    
                          l.    December 5, 2017, noodles from Royal
                                Kitchen for a "pot luck" OHA Trustees'
                                holiday party, $23.72 (COUNT 48).
    
                    Each expenditure made by Respondent AKANA out of
              Trustee Annual Allowance funds to pay for food [for]
              herself, other OHA Trustees, and/or OHA staff constituted a
              separate violation of HRS § 84-13.
    
              Akana argues that she may use her trustee allowance to
    buy food for staff meetings and for functions where OHA work was
    done or where OHA beneficiaries attended. She challenges these
    findings:
    
    
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              174.   OHA fiscal staff's understanding of the policy was
                     that Trustees could spend Trustee Allowance funds on
                     food for meetings with outside beneficiaries, but not
                     for internal meetings with staff. As former
                     Controller Kim explained, "we looked for some kind of
                     link that established [that trustees were] working
                     with either beneficiaries or constituents or some kind
                     of other partners that we would typically work with."
              175.   Trustee food expenditures for staff meetings could be
                     permissible under the policy if there was a "clear
                     business purpose" for the meeting, such as bringing in
                     lunch to a remote location during a staff retreat, and
                     if the expenditure amount was reasonable.
              176.   However, a Trustee's notation that Trustee Annual
                     Allowance funds were used for a "staff lunch" would
                     not be sufficient to justify a food expenditure
                     because such a notation would not indicate a clear
                     business need for the expenditure.
    
              177.   Expenditures for purely internal functions, including
                     a staff birthday party or a going-away party for a
                     staff member, would typically be disallowed under OHA
                     policy.
    
    (Brackets in original) (citations to evidence omitted). OHA's
    Trustee Allowance Meal Form cites to the Board of Trustees
    Executive Policy Section 3.5.n, which lets trustees use their
    allowance to cover "associated costs to attend conferences,
    seminars or meetings[.]" OHA's Trustee Sponsorship and Allowance
    Fund Internal Guidelines and Procedures lists permissible
    spending to include: (a) developing and maintaining an ongoing
    communication network with beneficiaries and the general public;
    (b) promoting a broader understanding of Hawaiian issues within
    the Hawaiian community and among the general public to encourage
    participating in the resolution of those issues; (c) covering
    costs of social and charitable functions a trustee is expected to
    support, including sponsoring or assisting a faith based
    organization's halau, youth group, extracurricular after school
    activities and sports activities that do not involve religious
    practices or activities; (d) covering official travel,
    registration fees, and associated costs to attend conferences,
    seminars or meetings; (e) providing support for beneficiaries in
    their personal quest for self-improvement, capacity building, and
    education; (f) providing funds to purchase school and educational
    
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    supplies and materials, audio-visual presentation equipment, and
    capacity building aids for schools and organizations; and
    (g) providing compassionate help to beneficiaries and their
    families for emergencies, natural disasters, and other times of
    need.
              On Count 38, the Commission found the "purchase of
    refreshments for a staff meeting was a personal expense rather
    than an expense that was necessary or required for OHA business."
    On Count 39, the Commission found the "purchase of food for a
    staff 'going away' party or for 'morale building' was a personal
    expense rather than an expense that was necessary or required for
    OHA business." On Count 40, the Commission found the "purchase
    of refreshments for a staff meeting was a personal expense rather
    than an expense that was necessary or required for OHA business."
    On Count 41, the Commission found the "purchase of food for a
    birthday lunch celebration for staff or for 'morale building' was
    a personal expense rather than an expense that was necessary or
    required for OHA business." On Count 42, the Commission found
    the "purchase of food for an internal staff meeting was a
    personal expense rather than an expense that was necessary or
    required for OHA business." On Count 43, the Commission found
    the "purchase of food for an internal staff meeting was a
    personal expense rather than an expense that was necessary or
    required for OHA business." On Count 44, the Commission found
    the "purchase of food for an internal staff meeting was a
    personal expense rather than an expense that was necessary or
    required for OHA business." On Count 45, the Commission found
    the "purchase of refreshments for staff was a personal expense
    rather than an expense that was necessary or required for OHA
    business." On Count 46, the Commission found the "purchase of
    lunch for an internal staff meeting was a personal expense rather
    than an expense that was necessary or required for OHA business."
    On Count 47, the Commission found the "purchase of lunch for a
    staff member's last day at work or for 'morale building' was a
    personal expense rather than an expense that was necessary or
    
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    required for OHA business." On Count 48, the Commission found
    the "purchase of food for a [Board of Trustees] staff holiday
    party or for 'morale purposes' was a personal expense rather than
    an expense that was necessary or required for OHA business."
    These findings were supported by substantial evidence and were
    not clearly erroneous.
              The Commission found and concluded:
    
              111.   Although OHA policy relating to the purchase of food
                     with Trustee Annual Allowance funds was not the model
                     of clarity, substantial evidence was adduced that
                     Trustees were not allowed to spend Trustee Annual
                     Allowance funds on staff parties, or on purely
                     internal meetings absent some documented need to do
                     so.
    
              112.   Even if OHA policy allowed Trustees to use Trustee
                     Allowance funds for food expenditures without
                     restriction, the State Ethics Code does not. The Fair
                     Treatment law does not permit an employee to use her
                     official position to obtain unwarranted benefits for
                     herself or anyone else. The Fair Treatment law
                     prohibits Trustees from using Trustee Allowance funds
                     for food expenditures to obtain unwarranted personal
                     benefits for themselves or other OHA employees.
    
              113.   Respondent Akana used her Trustee Allowance to
                     purchase refreshments or lunches for herself and her
                     staff. Such expenditures are generally considered
                     personal expenses for state employees unless they are
                     necessary for state business. In this case, the Fair
                     Treatment law prohibited Respondent's expenditures of
                     Trustee Allowance funds for personal purchases of food
                     for herself and her staff unless the expenditures were
                     necessary or required for state (i.e., OHA) business.
              114.   The Commission understands that Hawaii has a cultural
                     practice of using food to express appreciation and
                     Aloha. The State Ethics Code does not prohibit OHA
                     employees from purchasing food to share with work
                     colleagues. However, Trustees seeking to purchase
                     food as an expression of appreciation to OHA staff
                     should make these purchases using personal funds
                     rather than the OHA Trustee Allowance, which is
                     specifically dedicated to benefitting Hawaiian
                     beneficiaries by, among other things, promoting a
                     broader understanding of Hawaiian issues or developing
                     a communication network with beneficiaries and the
                     general public. Using Trustee Allowance funds to
                     purchase food for the office without any clear
                     business need provides OHA employees with an
                     unwarranted benefit in contravention of the Fair
                     Treatment Law and the purpose of the Trustee Allowance
                     fund.
    
              115.   The Commission concludes, based upon competent and
                     substantial evidence, that Respondent Akana's food
    
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                   purchases were personal expenses and were not
                   necessary or required for OHA business. The purchase
                   of pastries, coco puffs, or manapua for a staff
                   meeting is a personal expense rather than an expense
                   that is necessary for the performance of OHA business.
                   (Counts 38, 40, 42, 43, 45). The purchase of food for
                   a staff lunch — even if work is discussed during lunch
                   -- is also a personal expense unless it is necessary
                   for staff to perform OHA business during lunch (Counts
                   44, 46). The Commission concludes that Respondent
                   Akana's use of her Trustee Annual Allowance fund to
                   pay for these personal food expenses was an
                   unwarranted personal benefit for Respondent Akana and
                   OHA staff.
            116.   Likewise, although the Commission understands that a
                   Trustee — or any state agency head -- may wish to
                   promote office morale by purchasing food to celebrate
                   staff birthdays or holiday parties, this was not an
                   allowed expenditure under OHA policy; nor was it
                   allowed under the State Ethics Code. These are
                   personal expenses for which Trustee Annual Allowance
                   funds should not have been used. The State Ethics
                   Code does not permit the expenditure of Trustee Annual
                   Allowance funds (rather than personal funds) on staff
                   birthday, going away, or holiday parties (Counts 39,
                   41, 47, 48). The Commission concludes that Respondent
                   Akana's use of her Trustee Annual Allowance fund to
                   pay for these personal food expenses was an
                   unwarranted personal benefit for Respondent Akana and
                   OHA staff.
    
            117.   The Commission is not persuaded by Respondent Akana's
                   attempt to justify her food expenditures by asserting
                   that members of her staff for whom she purchased
                   refreshments and lunches were also OHA beneficiaries.
                   The evidence clearly showed that Respondent's food
                   purchases were to benefit herself and her "staff" —
                   that is, the employees who worked for her at OHA. The
                   evidence does not support Respondent's contention that
                   she used Trustee Annual Allowance funds to purchase
                   food for her "staff" because they were OHA
                   beneficiaries.
            118.   Respondent Akana used or attempted to use her official
                   position to secure unwarranted personal benefits for
                   herself and other OHA employees, in violation of HRS
                   § 84-13, by paying for food for herself and/or OHA
                   Trustees and/or OHA staff with Trustee Annual
                   Allowance funds on the following dates:
                   a.    March 17, 2014, "refreshments for staff
                         meeting," from Leonard's Bakery, $17.80 (Count
                         38);
    
                   b.    July 3, 2014, food for a staff "going away
                         party", [sic] from 1132 Café & Catering, $268.59
                         (Count 39);
    
                   c.    August 4, 2014, food for a staff[]"working
                         meeting," from Liliha Bakery, $31.94 (Count 40);
    
    
    
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                     d.    February 10, 2015, food for a "birthday
                           celebration" for staff, from Zippy's Nimitz,
                           $61.83 (Count 41);
    
                     e.    January 23, 2015, manapua for staff, from Royal
                           Kitchen, $66.49 (Count 42);
    
                     f.    July 9, 2015, food for a "staff meeting," from
                           Liliha Bakery, $39.48 (Count 43);
    
                     g.    December 2, 2015, food for a "working lunch"
                           with staff, from Chinatown Express Ala Moana,
                           $31.01 (Count 44);
                     h.    August 15, 2016, "refreshments for staff" from
                           Leonard's Bakery, $20.73 (Count 45);
    
                     i.    October 5, 2016, lunch for a "staff lunch," from
                           Tanaka Saimin, $43.66 (Count 46);
                     j.    February 17, 2017, the cost of food that had
                           been purchased for a staff member's "last day,"
                           $25.00 (Count 47); and
    
                     k.    December 5, 2017, noodles from Royal Kitchen for
                           a "pot luck" OHA Trustees' holiday party, $23.72
                           (Count 48).
              119.   Each expenditure made by Respondent Akana out of
                     Trustee Annual Allowance funds to pay for food for
                     herself, other OHA Trustees, and/or OHA staff
                     constitutes a separate violation of HRS § 84-13.
              120.   Even if one or more of these purchases had been
                     "disallowed" by OHA, such that Respondent Akana
                     eventually used personal funds to pay for the
                     expenditures, each attempt by Respondent Akana to use
                     her official position to make the above-referenced
                     purchases of food constitutes a violation of HRS
                     § 84-13.
    
              These mixed findings and conclusions are supported by
    substantial evidence in the record, and by the Commission's
    unchallenged findings. They were not clearly erroneous, and
    reflect an application of the correct rule of law. The
    Commission's findings that Akana spending her allowance on
    refreshments for internal staff meetings, parties, and "morale
    building" were for her, her staff's, and her fellow trustees'
    benefit, and not to benefit OHA beneficiaries, was not clearly
    erroneous. The Commission's conclusions that Akana's spending
    was an unwarranted privilege in violation of the Fair Treatment
    Law was not wrong, an abuse of discretion, or arbitrary or
    capricious.
    
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              4.     Political Contributions.       Akana challenges the
    Commission's decisions on Counts 49 through 51, which charged:
    
                    64.   Respondent AKANA, by using Trustee Annual
              Allowance funds to make a political contribution of $50.00
              to the Hawaii County Democrats on or about February 11,
              2014, used or attempted to use her official position for
              political purposes — that is, to unfairly benefit a
              political party — in violation of HRS § 84-13 (COUNT 49).
    
                    65.   Respondent AKANA, by using Trustee Annual
              Allowance funds to make a political contribution of $50.00
              to the Democratic National Committee on or about
              February 11, 2014, used or attempted to use her official
              position for political purposes — that is, to unfairly
              benefit a political party — in violation of HRS § 84-13
              (COUNT 50).
                    66.   Respondent AKANA, by using Trustee Annual
              Allowance funds on or about December 5, 2017 to make a
              donation of $500.00 to pay for entertainment for the Kanaka
              Maoli Political Action Committee event, used or attempted to
              use her official position for political purposes — that is,
              to unfairly benefit one or more political action committees
              — in violation of HRS § 84-13 (COUNT 51).
    
              Akana argues that her $50 contributions to the Hawaii
    County Democrats and the Democratic National Committee were both
    allowed by OHA, or OHA "at least allowed one and the other was
    repaid[.]" We've already rejected the argument that Akana could
    not have violated the Code of Ethics because her spending was not
    disallowed by OHA.
              Akana also argues that her donations were proper
    because they benefitted "social platforms" and "social events"
    and that her $500 contribution to Kanaka Maoli was "to pay DeMont
    Connor for entertainment for Kanaka Maoli, an event presented on
    January 16, 2018, by the Ho#omana Pono Political Action Committee
    and the Ka Lahui Hawai#i Political Action Committee."
              Akana does not challenge these findings:
    
                                      Count 49
    
              . . . .
              277.   The "Hawaii County Democrats" is affiliated with the
                     Democratic Party of Hawaii, a political party.
    
              278.   Margaret Wille, the Chair of the Democratic Party for
                     the County of Hawaii, was called as a witness by
                     Respondent Akana.
    
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            279.   Every year, there is a county convention of the
                   Democratic Party to which all Democratic candidates
                   and elected officials are invited.
    
            280.   The public is invited to attend and watch the event,
                   but only Democratic officials and candidates are
                   allowed to speak:
                         Q.    (Respondent's Counsel) And just to be
                               clear, it's not just all elected officials
                               and all candidates within the democratic
                               party. It's bipartisan; is that accurate?
                         A.    (Ms. Wille) No. It's — it is democrat, all
                               democrats.
    
                   Tr. IV:617:25 - 618:10. See also Tr. IV:618:18 - 619:3
                   ("We don't — we don't invite — there's a republican
                   candidate, they're not invited to speak.").
    
            281.   Donations received for the event are used to cover
                   expenses at the event, with any extra proceeds rolled
                   over to the next political event - such as the Grand
                   Rally the night before the primary election.
            282.   At one of the Hawaii County Democrats' events, some
                   Republicans were handing out materials and Ms. Wille
                   "sort of shooed them"; Republicans would not be
                   permitted to take over the Hawaii County Democrats'
                   event.
            . . . .
    
            284.   Although Respondent Akana maintains that her $50
                   donation to the Hawaii County Democrats was for
                   refreshments for the event, she reported it on her
                   quarterly report (January 1, 2014 - March 31, 2014) as
                   a "political contribution."
    
            . . . .
                                    Count 50
    
            . . . .
    
            290.   The Democratic National Committee is a political
                   party.
    
            291.   Respondent Akana's quarterly report (January 1, 2014 -
                   March 31, 2014) included supporting documentation for
                   Respondent's political contribution to the Democratic
                   National Committee. The supporting documentation
                   included a copy of a Democratic National Committee
                   donation form soliciting donations "to help take back
                   the House, protect our Senate majority, and win
                   crucial Democratic victories at all levels."
            292.   Respondent Akana reported the $50 donation to the
                   Democratic National Committee on her quarterly report
                   as a "political contribution."
    
            . . . .
    
    
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                                      Count 51
    
              . . . .
              296.   On or about December 5, 2017, Respondent Akana used
                     $500 of Trustee Annual Allowance funds to pay DeMont
                     Connor for entertainment for Kanaka Maoli, an event
                     presented on January 16, 2018, by the Ho#omana Pono
                     Political Action Committee (HPAC) (of which Mr. Connor
                     was President[)] and the Ka Lahui Hawai#i Political
                     Action Committee (KPAC)[.]
              297.   Respondent Akana reported the $500 payment to DeMont
                     Connor as a "Donation for entertainment for 01/16/18
                     event" on her quarterly report for October 1, 2017 -
                     December 31, 2017.
              298.   Respondent Akana's Trustee Allowance Beneficiary/
                     Organization Donation Form described the purpose of
                     the $500 donation as, "Funding For Entertainment At
                     January 16, 2018 Event."
              299.   In an email to Respondent Akana's aide Kay Watanabe,
                     dated November 29, 2017, DeMont Connor stated: "Aloha
                     e Kay! Here is the flyer for the event on January 16,
                     2018. I am NOT asking funding for the political event.
                     My request is for Entertainment."
    
    (Some citations to evidence omitted.)
              On Count 49, Akana challenges the Commission's finding
    that she "used her Trustee Annual Allowance to benefit a
    political party by making a political contribution to the Hawaii
    County Democrats on or about February 11, 2014." She
    acknowledges that OHA's TSAAF Handbook "states explicitly that
    'political contributions' are not allowed[.]" But she argues
    that "the fiduciary duties given an OHA trustee take precedence
    over OHA internal policy or guidelines." She hasn't explained
    why she reasonably believed she had a fiduciary duty to give $50
    to the Hawaii County Democrats, but not to any other political
    organization (other than the Democratic National Committee).
              The Commission found and concluded:
    
              123.   Respondent Akana used or attempted to use her official
                     position to provide an unwarranted benefit to a
                     political party in violation of HRS § 84-13 (Count 49)
                     by making a political contribution of $50 to the
                     Hawaii County Democrats on or about February 11, 2014
                     with her Trustee Annual Allowance funds (Count 49).
    
                     . . . .
    
    
    
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              128.   One of the basic precepts of the State Ethics Code is
                     that state employees cannot use state resources (or in
                     this case, resources given to a state employee because
                     of her official position) for political campaign
                     purposes or activities. Additionally, OHA policy
                     clearly prohibited the use of Trustee Annual Allowance
                     funds for political contributions or political action
                     committee events. Thus, Respondent Akana should have
                     been well aware that the use of Trustee Allowance
                     funds for political contributions or political action
                     committee events (Counts 49-51) was prohibited.
    
              These mixed findings and conclusions are supported by
    substantial evidence in the record, and by the Commission's
    unchallenged findings. They were not clearly erroneous, and
    reflect an application of the correct rule of law. On this
    record, we cannot conclude that the Commission abused its
    discretion in determining that Akana's spending violated the Fair
    Treatment Law.
              On Count 50, Akana challenges the Commission's finding
    that she "used her Trustee Annual Allowance to benefit a
    political party by making a political contribution to the
    Democratic National Committee on or about February 11, 2014."
    She makes no specific arguments to challenge the Commission's
    mixed finding and conclusion:
    
              124.   Respondent Akana used or attempted to use her official
                     position to provide an unwarranted benefit to a
                     political party in violation of HRS § 84-13 by making
                     a political contribution of $50 to the Democratic
                     National Committee on or about February 11, 2014 with
                     her Trustee Annual Allowance funds (Count 50).
    
    We cannot conclude that the Commission abused its discretion by
    determining that Akana's spending violated the Fair Treatment
    Law.
              On Count 51, Akana challenges these findings and
    conclusions:
    
              II.    FINDINGS OF FACT
    
              . . . .
    
              300.   Notwithstanding Mr. Connor's statement that he was not
                     asking for funding for the "political event" on
                     January 16, 2018, Respondent Akana's donation to
                     Mr. Connor was for the purpose of funding
    
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                     entertainment for the event and therefore directly
                     benefitted the political action committee event.
              301.   OHA policy prohibited the use of Trustee Annual
                     Allowance funds for this contribution to a political
                     action committee event.
    
              . . . .
              303.   The Commission finds that Respondent Akana used her
                     Trustee Annual Allowance to benefit one or more
                     political action committees by making a contribution
                     on or about December 5, 2017, for entertainment for
                     the Kanaka Maoli political action committee event
                     presented by HPAC and KPAC.
    
              . . . .
              III.   CONCLUSIONS OF LAW
    
              . . . .
    
              125.   Respondent Akana used or attempted to use her official
                     position to provide an unwarranted benefit to one or
                     more political action committees in violation of HRS
                     § 84-13 by using Trustee Annual Allowance funds to
                     make a contribution of $500 on or about December 5,
                     2017 to pay for entertainment for the Kanaka Maoli
                     Political Action Committee event (Count 51).
    
              Akana argues her spending was for "OHA beneficiaries
    solely for entertainment purposes." Substantial evidence in the
    record shows that the entertainment for which Akana paid was part
    of a political event, and that trustee allowances were not to be
    used as "resources for the support of any political activity[.]"
    On this record, we cannot conclude that the Commission abused its
    discretion by determining that Akana's spending violated the Fair
    Treatment Law.
    
              G.     The Commission's findings and conclusions
                     about Akana's violations of the Gifts
                     Reporting Law and Gifts Law were supported by
                     substantial evidence and were neither clearly
                     erroneous nor wrong.
    
              Counts 1 through 4 alleged that Akana violated the
    Gifts Reporting Law. The Gifts Reporting Law requires that a
    state employee file an annual disclosure statement with the
    Commission if:
    
    
    
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                (1)   The . . . employee . . . received directly or
                      indirectly from one source any gift or gifts valued
                      singly or in the aggregate in excess of $200, whether
                      the gift is in the form of money, service, goods, or
                      in any other form;
                (2)   The source of the gift or gifts have interests that
                      may be affected by official action or lack of action
                      by the . . . employee; and
    
                (3)   The gift is not exempted by subsection (d) from
                      reporting requirements under this subsection.[7]
    
    HRS § 84-11.5(a) (2012).
              Counts 5 and 6 alleged that Akana violated the Gifts
    Law. The Gifts Law provides:
    
                No . . . employee shall solicit, accept, or receive,
                directly or indirectly, any gift, . . . under circumstances
                in which it can reasonably be inferred that the gift is
                intended to influence the . . . employee in the performance
                of the . . . employee's official duties or is intended as a
                reward for any official action on the . . . employee's part.
    
    HRS § 84-11 (2012).
              The Commission found, and Akana does not challenge,
    that: In 2013, Akana sued the other OHA trustees over OHA's
    practices and procedures for giving trustees and beneficiaries
    access to minutes and other records of executive session
    meetings. The trustee defendants counterclaimed against Akana
    for breaching her fiduciary duty and revealing privileged and
    confidential information. Some of Akana's legal fees were paid
    by Abigail Kawananakoa, an OHA beneficiary. Akana's lawsuit and
    the other trustees' counterclaim were settled in November 2017.
    
          7
                HRS § 84-11.5(d) (2012) exempts gifts: (1) received by will or
    intestate succession; (2) received from distribution of any inter vivos or
    testamentary trust established by a spouse or ancestor; (3) from a spouse,
    fiance, fiancee, any relative within four degrees of consanguinity or the
    spouse, fiance, or fiancee of such a relative (but a gift from such a person
    is a reportable gift if the person is acting as an agent or intermediary for
    any person not covered by HRS § 84-11.5(d)(3)); (4) that are political
    campaign contributions complying with state law; (5) available to or
    distributed to the public generally without regard to the official status of
    the recipient; (6) that, within thirty days after receipt, are returned to the
    giver or delivered to a public body or to a bona fide educational or
    charitable organization without the donation being claimed as a charitable
    contribution for tax purposes; and (7) of approximately equal value exchanged
    on holidays, birthdays, or special occasions. None of these exemptions apply
    in this case.
    
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    In February 2017 (while Akana's lawsuit was still pending),
    Kawananakoa sued OHA, OHA trustee and former board chair
    Robert K. Lindsey, and OHA chief executive officer Kamana#opono
    Crabbe.   Kawananakoa sought to set aside Crabbe's employment
    contract with OHA. Akana's answer to the charges admitted that
    Kawananakoa had interests that may have been affected by official
    action or lack of action by Akana, and that Akana participated in
    at least one OHA Board of Trustees executive session meeting
    about Kawananakoa's lawsuit.
              Akana challenges these findings and conclusions:
    
               II.    FINDINGS OF FACT
    
               . . . .
    
               21.    As an OHA beneficiary who has over many years
                      maintained a personal interest in OHA business,
                      Ms. Kawananakoa had interests that may have been
                      affected by official action or lack of action on the
                      part of Respondent Akana.
    
               . . . .
    
               36.    Respondent Akana participated in at least one
                      executive session meeting of the OHA BOT regarding the
                      Kawananakoa v. OHA lawsuit. Further Statement ¶34;
                      Answer ¶1 (admits ¶34).
    
               37.    Specifically, Respondent Akana was present for the
                      entire executive session of the BOT on March 9, 2017,
                      in which the BOT consulted with its attorney, Paul
                      Alston, regarding the Kawananakoa v. OHA lawsuit.
    
               . . . .
    
               44.    Respondent Akana received the value of
                      Ms. Kawananakoa's gifts — payments of more than
                      $70,000 — in the form of legal services provided by
                      the Bickerton Dang law firm.
               . . . .
               III.   CONCLUSIONS OF LAW
    
               . . . .
               52.    Ms. Kawananakoa had interests that may have been
                      affected by official action or lack of action on the
                      part of Respondent Akana, which Respondent admitted in
                      her Answer to the Further Statement of Alleged
                      Violation. Further Statement ¶33; Answer ¶1 (admits
                      to ¶33).
               53.    Ms. Kawananakoa's interests stemmed from her status as
                      an OHA beneficiary, as the plaintiff in the
    
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                  Kawananakoa v. OHA lawsuit, and as the funder of the
                  Akana v. OHA BOT lawsuit (which Respondent Akana
                  brought in both her individual and official
                  capacities).
    
            . . . .
            56.   As the plaintiff in a lawsuit against OHA,
                  Ms. Kawananakoa — the source of the gifts (payments of
                  legal fees) to Respondent Akana — had interests that
                  may have been affected by official action, or lack
                  thereof, by Respondent Akana. Respondent Akana, as a
                  member of the BOT overseeing and directing OHA, a
                  defendant in the lawsuit, could and did participate in
                  at least one executive session meeting in which the
                  OHA Trustees discussed the Kawananakoa lawsuit with
                  their legal counsel and was in a position to take
                  official action affecting Ms. Kawananakoa (such as a
                  recommendation to settle the lawsuit).
            57.   As the source of funding for the Akana v. OHA BOT
                  lawsuit, Ms. Kawananakoa had interests that may have
                  been affected — and indeed were affected — by
                  Respondent Akana's decision (Respondent's "official
                  action") to initiate and continue her lawsuit against
                  the other OHA Trustees, and to defend against the
                  other Trustees' counterclaim against her.
                  Ms. Kawananakoa's interests stemmed from her
                  continuing financial support for Respondent Akana's
                  lawsuit and legal defense.
    
            . . . .
            60.   The legal fees paid by Ms. Kawananakoa to the
                  Bickerton Dang law firm for legal services provided to
                  Respondent Akana were gifts to Respondent Akana within
                  the meaning of HRS § 84-11.5; Bickerton Dang's legal
                  services, paid for by Ms. Kawananakoa, were
                  "service[s]" that were "received directly or
                  indirectly" by Respondent Akana.
    
            61.   Each of the following payments of legal fees by
                  Ms. Kawananakoa to the Bickerton Dang law firm for
                  legal services provided to Respondent Akana was a gift
                  valued at over $200:
                  a.    July 1, 2015 ($10,478.52) (Count 1);
    
                  b.    August 10, 2015 ($9,521.48) (Count 2);
                  c.    March 24, 2016 ($6,000.00) (Count 3);
                  d.    April 19, 2016 ($24,125.50) (Count 4).
    
            62.   None of these gifts were exempted by HRS § 84-11.5(d)
                  from the gifts reporting requirements.
            63.   Gifts received at different times must be reported
                  separately: HRS § 84-11.5 requires an individual
                  filing a gifts disclosure statement to report "[t]he
                  date the gift was received[.]" HRS § 84-11.5(c)(3);
                  see also HRS § 84-11.5(a)(l) (requires reporting of
                  "any gift or gifts valued singly or in the aggregate
    
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                  in excess of $200, whether the gift is in the form of
                  money, service, goods, or in any other form").
            64.   Each payment of legal fees by Ms. Kawananakoa to the
                  Bickerton Dang law firm for legal services provided to
                  Respondent Akana, constituted a separate and distinct,
                  reportable gift for purposes of HRS § 84-11.5.
            65.   Respondent Akana was clearly required to report each
                  payment of legal fees by Ms. Kawananakoa to the
                  Bickerton Dang law firm on an annual gifts disclosure
                  statement filed with the Commission, by the deadlines
                  set forth in HRS § 84-11.5.
            66.   Respondent Akana was required to report
                  Ms. Kawananakoa's payment of legal fees on July 1,
                  2015 ($10,478.52) by the statutory deadline of June
                  30, 2016 (Count 1).
            67.   Respondent Akana was required to report
                  Ms. Kawananakoa's payment of legal fees on August 10,
                  2015 ($9,521.48) by the statutory deadline of June 30,
                  2016 (Count 2).
    
            68.   Respondent Akana was required to report
                  Ms. Kawananakoa's payment of legal fees on March 24,
                  2016 ($6,000) by the statutory deadline of June 30,
                  2016 (Count 3).
    
            69.   Respondent Akana was required to report
                  Ms. Kawananakoa's payment of legal fees on April 19,
                  2016 ($24,125.50) by the statutory deadline of
                  June 30, 2016 (Count 4).
    
            70.   Respondent Akana's contention that she did not need to
                  report these legal fees and that they were not "gifts"
                  because she received them in her "official capacity"
                  is wholly without merit: if she were correct, then
                  state employees could simply ignore HRS § 84-11.5
                  altogether by claiming that gifts — whether cash,
                  meals, tangible goods, or services — were being
                  provided to them in their official capacities. This
                  contradicts the plain language of HRS § 84-11.5.
            71.   Respondent Akana accepted Ms. Kawananakoa's offer to
                  pay for her legal fees. It was incumbent upon
                  Respondent to ascertain the value of these legal fees
                  for gift reporting purposes and to report these gifts
                  in a timely fashion as required by HRS § 84-11.5. Her
                  claim that she was not provided with copies of the
                  Bickerton Dang law firm's invoices and that, during
                  the course of the litigation, she did not know the
                  specific amounts of her legal fees does not absolve
                  Respondent of her responsibilities under the State
                  Ethics Code.
            72.   Respondent Akana violated HRS § 84-11.5 by failing to
                  report a gift (the payment of Respondent's legal fees)
                  from Ms. Kawananakoa received on July 1, 2015
                  ($10,478.52) by the statutory deadline of June 30,
                  2016 (Count 1).
    
    
    
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            73.   Respondent Akana violated HRS § 84-11.5 by failing to
                  report a gift (the payment of Respondent's legal fees)
                  from Ms. Kawananakoa received on August 10, 2015
                  ($9,521.48) by the statutory deadline of June 30, 2016
                  (Count 2).
            74.   Respondent Akana violated HRS § 84-11.5 by failing to
                  report a gift (the payment of Respondent's legal fees)
                  from Ms. Kawananakoa received on March 24, 2016
                  ($6,000.00) by the statutory deadline of June 30, 2016
                  (Count 3).
            75.   Respondent Akana violated HRS § 84-11.5 by failing to
                  report a gift (the payment of Respondent's legal fees)
                  from Ms. Kawananakoa received on April 19, 2016
                  ($24,125.50) by the statutory deadline of June 30,
                  2016 (Count 4).
    
            . . . .
            86.   Respondent Akana's continued acceptance of gifts of
                  legal fees — on two occasions, totaling more than
                  $21,000 — after Ms. Kawananakoa filed a lawsuit
                  against OHA, creates a reasonable inference "that the
                  gift is intended to influence [Respondent Akana] in
                  the performance of [Respondent Akana's] official
                  duties or is intended as a reward for any official
                  action on [Respondent Akana's] part." HRS § 84-11.
    
            87.   A reasonable person clearly could — and, the
                  Commission believes, would — infer that a donor who
                  pays for more than $21,000 of services to an elected
                  official after suing that official's agency intends to
                  influence that official.
    
            . . . .
    
            97.   Respondent Akana contends that she did not violate the
                  Gifts law because she was not asked to give anything
                  in return for Ms. Kawananakoa's payment of legal fees
                  and the payment of these fees did not result in any
                  official acts by Respondent benefitting
                  Ms. Kawananakoa. The Commission concludes that
                  Respondent's contention is without merit. A donor's
                  actual intent in giving a gift does not determine
                  whether a gift is prohibited by the Gifts law;
                  similarly, it does not matter whether the gift
                  actually influences the recipient's actions. If a
                  gift is given under circumstances where it can
                  reasonably be inferred that an intent to influence or
                  reward exists, the gift is prohibited. This
                  interpretation of the Gifts law fully comports with
                  the plain language of the law as well as the purpose
                  of the State Ethics Code to preserve public confidence
                  in public officials.
            98.   Respondent Akana violated HRS § 84-11 by accepting a
                  gift (the payment of Respondent's legal fees) from
                  Ms. Kawananakoa on or about April 28, 2017
                  ($15,513.15) when the OHA BOT, including Respondent
                  Akana, was engaged in the Kawananakoa vs. OHA lawsuit
                  (Count 5).
    
    
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              99.   Respondent Akana violated HRS § 84-11 by accepting a
                    gift (the payment of Respondent's legal fees) from
                    Ms. Kawananakoa on or about June 17, 2017 ($6,000.00)
                    when the OHA BOT, including Respondent Akana, was
                    engaged in the Kawananakoa vs. OHA lawsuit (Count 6).
    
    (Citation omitted.)
               The Commission weighs three factors to determine
    whether a gift is prohibited under the Code of Ethics: (1) the
    value of the gift; (2) the relationship between the recipient and
    the donor, including whether the recipient takes official action
    regarding the donor; and (3) whether the gift benefits the
    recipient personally or serves legitimate state interests. Haw.
    State Ethics Comm'n Advisory Op. No. 2018-002, 2018 WL 4599569,
    at *2 (June 21, 2018). Akana argues that she may accept
    Kawananakoa paying her attorneys' fees because her lawsuit
    against the other trustees was brought to further the interests
    of OHA beneficiaries. She misses the point. Kawananakoa paying
    Akana's attorneys' fees for her lawsuit against the other
    trustees could reasonably be seen as possibly influencing Akana's
    position on Kawananakoa's lawsuit against OHA. The value of the
    gift — over $70,000 — satisfies the first factor.
               Akana argues she had no significant relationship with
    Kawananakoa before Kawananakoa began paying her attorneys' fees.
    But this weighs against any inference that Kawananakoa paid
    Akana's attorneys' fees out of friendship, and supports the
    inference that Kawananakoa paid Akana's attorneys' fees to try to
    influence the positions taken by Akana in the Kawananakoa v. OHA
    lawsuit. Akana also argues "the unrebutted evidence [shows] that
    no action had ever been taken on" Kawananakoa's lawsuit. She
    again misses the point. Akana, as a trustee, could influence
    OHA's decisions on Kawananakoa's lawsuit. No action — rather
    than aggressive defensive action — being taken could have been
    the result of Akana's influence. The second factor was
    satisfied.
               Akana notes that the Commission made no finding on the
    third factor, because it felt the strength of the first two
    
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    factors made the third factor inconsequential. Still, she argues
    that she did not benefit from Kawananakoa's payment of her
    attorneys' fees. The Commission found, and Akana doesn't
    challenge, that the Bickerton Dang law firm provided legal
    services to Akana for her lawsuit against the other trustees.
    Akana offered no evidence to the Commission that she would not
    have been personally liable for her attorneys' fees had
    Kawananakoa not paid them. The record indicates that the third
    factor was also satisfied.
               The Commission's findings, conclusions, and mixed
    findings and conclusions were supported by substantial evidence
    and by the Commission's unchallenged findings, and reflected a
    correct application of the law. They were neither clearly
    erroneous nor wrong. The Commission did not abuse its discretion
    by deciding that Akana violated the Gifts Reporting Law and the
    Gifts Law.
    
              H.   Akana waived her appeal from the order
                   denying her motion for a stay.
    
              Akana contends the circuit court abused its discretion
    by denying her request for a stay pending appeal and concluding
    the factors under HRS § 91-14(c) were not met. Akana's opening
    brief makes no discernable argument on this point. The
    Commission argues the point should be deemed waived. Akana's
    reply brief argues the point should not be deemed waived because
    it involved motions briefed and argued in the circuit court, her
    argument on this point was referenced in her statement of the
    points of error, and the argument was not made in her opening
    brief for economy. Attempts to incorporate by reference in the
    opening brief arguments made before the trial court violate the
    35-page limitation in HRAP Rule 28(a). Kapiolani Com. Ctr. v.
    A & S P'ship, 68 Haw. 580, 584-85, 723 P.2d 181, 184-85 (1986)
    ("Since this is in violation of our rules, we will disregard
    those points.").
    
    
    
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              I.   The circuit court retained jurisdiction to
                   rule on the Commission's motion to amend the
                   judgment.
    
              Akana contends that her notice of appeal immediately
    divested the circuit court of jurisdiction to grant the
    Commission's motion to amend the judgment. The Commission argues
    this point too should be deemed waived because it was not argued
    in Akana's opening brief. But "lack of subject matter
    jurisdiction can never be waived by any party at any time."
    Ditto v. McCurdy, 103 Hawai#i 153, 157, 80 P.3d 974, 978 (2003)
    (citation omitted).
              The Commission's motion to amend was filed within the
    time required by Hawai#i Rules of Civil Procedure Rule 59(e).
    The circuit court's jurisdiction was extended for up to 90 days
    after the motion was filed. See HRAP Rule 4(a)(3) ("The
    presiding court or agency in which the motion was filed shall
    dispose of any such post-judgment motion by entering an order
    upon the record within 90 days after the date the motion was
    filed."). The circuit court retained jurisdiction to enter the
    Amended Final Judgment.
              The Amended Final Judgment substantially and materially
    altered the Final Judgment by adding fines of $23,106.53 against
    Akana. Ordinarily, if amendment of a final judgment materially
    alters rights or obligations determined by the prior judgment, a
    notice of appeal from the amended judgment must be filed. See
    Korsak v. Haw. Permanente Med. Grp., 94 Hawai#i 297, 304, 12 P.3d
    1238, 1245 (2000). But the Final Judgment affirmed the
    Commission's imposition of the fines; it just didn't liquidate
    the amount. Akana's notice of appeal was timely as to the
    Amended Final Judgment under HRAP Rule 4(a)(2) ("If a notice of
    appeal is filed after announcement of a decision but before entry
    of the judgment or order, such notice shall be considered as
    filed immediately after the time the judgment or order becomes
    final for the purpose of appeal.").
    
    
    
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                               V. CONCLUSION
    
              For all of these reasons, the circuit court's Amended
    Final Judgment and the Commission's Findings of Fact, Conclusions
    of Law, and Decision and Order are affirmed.
              DATED: Honolulu, Hawai#i, January 22, 2024.
    On the briefs:
                                           /s/ Katherine G. Leonard
    James J. Bickerton,                    Acting Chief Judge
    Bridget G. Morgan-Bickerton,
    Stephen M. Tannenbaum,                 /s/ Keith K. Hiraoka
    Jeremy K. O'Steen,                     Associate Judge
    for Respondent-Appellant-
    Appellant.                             /s/ Karen T. Nakasone
                                           Associate Judge
    Kaliko#onalani D. Fernandes,
    Solicitor General,
    State of Hawai#i,
    for Complainant-Appellee-
    Appellee.
    
    
    
    
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