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<br /> <br /> <br /> <br /> <br /> COUNTY OF HAWAII <br /> STATE OF HAWAII <br /> <br /> Current Year Findings and Recommendations <br /> For the Fiscal Year ended June 30, 2007 <br /> <br /> <br /> 2007 2006 <br /> Amount Percentage of Amount Percentage of <br /> outstanding total outstanding total <br /> Sewer <br /> Current $ 556,009 34% $ 522,847 33% <br /> 31 - 60 days 106,410 7 141,078 9 <br /> 61 - 90 days 68,816 4 69,400 4 <br /> 90+ days 880,883 55 873,383 54 <br /> $ 1,612,118 100% $ 1,606,708 100% <br /> <br /> <br /> <br /> <br /> 34% 33% <br /> <br /> <br /> <br /> )31 urrent 4L)31 urrent <br /> 90+ days <br /> 90+ days 54% <br /> 55% - 60 days <br /> - 60 days 9% <br /> 7% 61 - 90 days <br /> 61 - 90 days 4% <br /> 4% <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. A new Credit and Collections Clerk position has <br /> been approved for 2008, which will focus on the collection of past due landfill and wastewater receivables. The <br /> addition of this dedicated position should assist in providing improved collection efforts and address the backlog <br /> in the 90 days overdue category for both landfill and wastewater receivables. <br /> r <br /> <br /> <br /> <br /> <br /> <br /> f <br /> <br /> <br /> <br /> 3 (Continued) <br />