COM 0520.000 2008-2010 - Laserfiche WebLink

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a COUNTY OF HAWAII STATE OF HAWAII a Current Year Findings and Recommendations Fiscal year ended June 30, 2008 a COLLECTION OF RECEIVABLES a As discussed in the previous year's management letter, 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 landitll 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 36% at June 30, 2007 to 42% at June 30, 2008. 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 both June 30, 2008 and 2007. 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: a a a a a 0 2008 2007 Amount Percentage of Amount outstanding total outstanding Landfill Current $ 921,216 24% $ 758,296 31 - 60 days 720,049 19 690,282 61 - 90 days 564, 118 15 245,951 90+ days 1,609,116 42 970,535 $ 3,814,499 100% $ 2,665,064 90+ days 42% 61 - 90 days 15% Curzen[ o/ 31- 60 days 19% 90+ days 36% 61 - 96 ....~., 9% Percentage of total 29% 26 9 36 100% irtent 9% 60 days 26% 2 (Continued)