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AL KONISHI DONALD IKEDA <br /> L6i;~y <br /> County Clerk + . ` Deputy County Clerk <br /> f <br /> °s~=::r:"~'r`' CONSTANCE R. KIRIU <br /> TF OF N''~ <br /> - Legislative Auditor <br /> OFFICE OF THE COUNTY CL~IZK <br /> County of Hawaii <br /> Hawaii County Building <br /> 25 Aupuni Street <br /> Hilo, Hawaii 96720 <br /> Telephone: 961-8255 <br /> Facsimile: 961-8912 <br /> September 10, 2001 <br /> ~i i <br /> 1, <br /> <br /> TO: Finance Director Bill ~aka~a <br /> FROM: Legislative Auditor Connie Kiriu~;,~~,P,~~ <br /> <br /> RE: Reporting Requirements for Certain State and Federal Monies <br /> <br /> Controller Deanna Sako has apprised us of several programs listed under state and federal grant revenues in <br /> <br /> the operating budget (Ordinance No. 01-55) that are not true `grants' as we know it. These particular monies <br /> have been placed under the category of state and federal grants because there is no other suitable category <br /> <br /> available. The programs identified are listed below. <br /> We have also researched the statutes to confirm the authority under which the payments are made to the <br /> county. Essentially, the county receives these `grant' revenues in three forms: (1) as a payment in-lieu-of- <br /> taxes, (2) as a payment for services rendered, or (3) as a share of another state tax (i.e. transient <br /> accommodations tax). None of these methods require the county to submit an application or a final report. <br /> Given the above discussion, the conditions imposed by Section 7 of Ordinance No. Ol -55 relating to `grant <br /> notification' and `final reporting' do not apply to the following accounts: <br /> ACCOUNT NO. FUND ACCOUNT FEDERAI/ ESTIMATED AUTFIORITY <br /> DESCRIPTION STATE AMOUNT <br /> 010-3301.37 General Natl PK-lri Lieu of Taxes Federal $9,000 PL 97-258 Payments in Lieu of <br /> Taxes Act <br /> 010-3301.38 General Wild Life-In Lieu of Tax Federal $I 10,000 PL 95-469 Refuge Revenue <br /> Sharin Act of 1978 <br /> 010-3304.01 General State Grants-In-Aid State $16,557,000 '237D-6.5, HRS TAT) <br /> 010-3304.02 General State EMS State $8,540,000 '321-228, HRS <br /> 010-3304.05 General Maint of Vets Cemete State $22,500 Reso 320-00; MOU <br /> 010-3304.08 General HHA-In Lieu of Taxes State $45,000 ¢360-31, HRS <br /> 010-3304.53 General PMVI Pro ram Income State $232,810 ¢286-27(e), HRS <br /> 010-3304.56 General CDL Pro ram Income State $193,416 ¢286-11 I(b), HRS <br /> 010-3304.73 General W HI Parks Life uards State $522,180 ¢46-12.5, HRS <br /> O(0-3304.87 General State MV Wei ht Tax State $187,000 ¢249-33(e), HRS <br /> 020-3304.52 Hwy State Lite/Traf Signal State $200,000 Agreement S/l0/91, Reso 287-91, <br /> Maint ¢264-31 & 44, HRS <br /> Should you have any questions, please feel free to contact me at Ext. 8388. <br /> cc: Deanna Sako, Controller <br /> Council Members <br /> Comma No, <br /> File No. <br /> Ref, I'o: _ <br /> Ref. Date S_ <br /> ~~~~~~T <br /> <br />