COM 1322.000 2006-2008 - Laserfiche WebLink

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COUNTY OF HAWAII STATE OF HAWAII ' Current Year Findings and Recommendations For the Fiscal Year ended June 30, 2007 COLLECTION OF RECEIVABLES The timely collection of solid waste (landfill) and wastewater (sewer) receivables continues to be a problem for ' the Department of Environmental Management. To address deficiencies in landfill receivables, the County has continued in its efforts to improve collections of landfill fees and to reduce the amounts outstanding over 90 days. Despite these efforts, the amounts outstanding over 90 days as a percentage of total receivables increased from 24% at June 30, 2006 to 36% at June 30, 2007. For sewer receivables, efforts made in previous years, including the passing of a bill to facilitate the County's collection of past-due sewer charges and an increase in the interest charge on past-due balances, have resulted in the County maintaining a steady balance in ' their overdue category as indicated by the amounts outstanding over 90 days as a percentage of total receivables of 55% at June 30, 2007 compared with 54% at June 30, 2006. Despite the progress and improvements being made, landfill and sewer receivables outstanding more than 90 days still account for a significant portion of the respective balance as follows: 2007 2006 Amount Percentage of Amount Percentage of outstanding total outstanding total Landfill Current $ 758,296 29% $ 694,107 36% 31- 60 days 690,282 26 609,719 32 61 - 90 days 245,951 9 146,579 8 90+ days 970,535 36 458,802 24 $ 2,665,064 100% $ 1,909,207 100% 90+ days Current 24% 90+ days 29% Current 36% 36% 61 - 90 days ' 8% 61 - 90 days 31 - 60 days 31- 60 days ° 26 /o 9 /0 32% 2 (Continued)