Engineering reports submitted to the city department of planning and permitting (“DPP”) by a developer in connection with a subdivision application for a proposed residential development, and written comments on such reports made by the DPP, were not “government records” subject to disclosure under the UIPA prior to their acceptance by DPP. Nuuanu Valley Ass’n v. City & County of Honolulu, 119 Hawai‘i 90, 97-98, 194 P.3d 531, 538-39 (2008).