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COUNTY OF IIAWAI`I <br /> <br /> ~ STATE OF HAWAII <br /> Current Year Findings and Recommendations <br /> +r For the Fiscal Year ended June 30, 2006 <br /> s <br /> 2006 2005 <br /> Amount Percentage of Amount Percentage of <br /> ~ outstanding total outstanding total <br /> Sewer <br /> Current $ 522,847 33% $ 631,261 31% <br /> 31 - 60 days 141,078 9 25,391 1 <br /> 61 - 90 days 69,400 4 107,497 5 <br /> 90+ days 873,383 54 1,282,697 63 <br /> o~ $ 1,606,708 100% $ 2,046,846 100% <br /> Current <br /> +w Current <br /> 31% <br /> 33°/ <br /> 90+days <br /> 54 % 31 - 60 days <br /> 90+ days ° <br /> 63% 1 <br /> 31 - 60 days 61 - 90 da s <br /> 9% y <br /> 5% <br /> A 61 - 90 days <br /> 40/ <br /> w <br /> Recommendation <br /> We recommend that the Department of Environmental Management continue to work with the Department of <br /> Finance to improve collection efforts on delinquent accounts. For landfill receivables, this means to focus on <br /> specific delinquent accounts as approximately 57% of the ]andfill receivable balance outstanding more than <br /> 90 days at June 30, 2006 relates to a few customers. For sewer receivables, the focus should be on enforcing the <br /> changes made in the bill that was recently approved and place liens on the properties of delinquent account <br /> holders. <br /> r <br /> s <br /> a <br /> 3 (Continued) <br /> r <br /> <br />