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COUNTY OF HAWAII <br /> ~ STATE OF HAWAII <br /> Current Year Findings and Recommendations <br /> For the Fiscal Year ended June 30, 2006 <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 deficiencies in landfill receivables, the County has <br /> continued in its efforts to improve collections of landfill fees and to reduce the amounts outstanding over <br /> 90 days. These continued efforts have resulted in a decrease in the amounts outstanding over 90 days as a <br /> percentage of total receivables from 28% at June 30, 2005 to 24% at June 30, 2006. For sewer receivables, a bill <br /> was passed by the County Council which makes the property owner ultimately responsible for the sewer bills. <br /> Previously, the account holder was billed, which was often a lessor or a renter. By making the owner responsible, <br /> the County will now be able to place a lien on the property for past-due sewer charges. Although this may not <br /> have immediate results, this is an important step towards improving future collections. Additionally, effective <br /> October 1, 2005, a monthly I % interest charge on past-due balances replaced the previous one time penalty of <br /> 10%. These efforts have resulted in a decrease in the amounts outstanding over 90 days as a percentage of total <br /> receivable from 63% at June 30, 2005 to 54% at June 30, 2006. <br /> Despite the progress and improvements being made, landfill and sewer receivables outstanding more than <br /> 90 days still account for a significant portion of the respective balance as follows: <br /> 2006 2005 <br /> n Amount Percentage of Amount Percentage of <br /> outstanding total outstanding total <br /> Landfill <br /> Current $ 694,107 36% $ 583,650 43% <br /> 31 - 60 days 609,719 32 360,564 26 <br /> 61 - 90 days 146,579 8 42,185 3 <br /> 90+days 458,802 24 390,208 28 <br /> $ 1,909,207 100% $ 1,376,607 100% <br /> r <br /> 90+days 90+days <br /> 24 <br /> 28°/ <br /> Current <br /> 36% Current <br /> 43% <br /> i <br /> 61 - 90 days 61 - 90 days <br /> ~ 8% 3% <br /> <br /> ar <br /> ~ 31 - 60 days 31 - 60 days <br /> 32 % 26% <br /> a <br /> 2 (Continued) <br /> <br /> r <br /> <br />