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<br /> <br /> <br /> <br /> <br /> <br /> COUNTY OF HAWAII <br /> STATE OF HAWAII <br /> Current Year Findings and Recommendations <br /> For the Fiscal Year ended June 30, 2005 <br /> <br /> <br /> <br /> <br /> COLLECTION OF RECEIVABLES <br /> r <br /> The timely collection of solid waste (landfill) and wastewater (sewer) receivables continues to be a problem for <br /> the Department of Environmental Management. To address delinquencies in landfill receivables, new <br /> requirements for claiming residential credits and new provisions for trash removal contracts were established in <br /> 2003, resulting in an 8% decrease in the greater than 90 days balance since June 30, 2003. For sewer receivables, <br /> an ordinance was passed in the current year that will add a 1.5% per month interest charge to all accounts that are <br /> past due. In addition, the ordinance will also allow the County to take a lien against the property owners for <br /> customers with delinquent balances. Despite the improvements being made, landfill and sewer receivables <br /> outstanding more than 90 days still account for a significant portion of the respective balance as follows: <br /> 2005 2004 <br /> Amount Percentage of Amount Percentage of <br /> outstanding total outstanding total <br /> Landfill <br /> Current $ 583,650 43% $ 525,386 35% <br /> 31 - 60 days 360,564 26 330,010 22 <br /> 61 -90 days 42,185 3 291,930 20 <br /> 90+ days 390,208 28 350,711 23 <br /> $ 1,376,607 100% $ 1,498,037 100% <br /> <br /> 90+ days <br /> 23% <br /> 90+ days <br /> 28% Comm <br /> 35% <br /> wr Current <br /> 43% <br /> 61 - 90 days <br /> 3% 61 - 90 days <br /> 20% <br /> 31 - 60 days 31 - 60 days <br /> 260/6 22% <br /> <br /> <br /> s <br /> <br /> ¦ <br /> a <br /> <br /> ¦ <br /> 2 (Continued) <br /> <br /> r <br />