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Q <br />~~ <br />'a <br />~~ <br />i <br />i <br />a <br />i <br />~a <br />~a <br />~~ o <br />.o <br />~a <br />COUNTY OE HAWAII <br />STATE OF HAWAII <br />Current Year Findings and Recommendations <br />Fiscal year ended June 30, 2008 <br />Sewer <br />Current <br />31- 60 days <br />61 - 90 days <br />90+ days <br />90+ days <br />55% <br />Recommendation <br />~urrent <br />39% <br />60 days <br />3% <br />61 -90 days <br />3% <br />90+ days <br />55% <br />34% <br />7 <br />4 <br />~vv io <br />urtent <br />34 <br />- 60 days <br />7% <br />61 - 90 days <br />4% <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. The Department of Environmental Management <br />plans to fill a new Credit and Collections Clerk position during 2009, which will focus on the collection of <br />past-due landfill and wastewater receivables. The addition of this dedicated position should assist in providing <br />improved collection efforts and address the backlog in the 90 days overdue category for both landfill and <br />wastewater receivables. <br />3 <br />2008 <br />Amount Percentage of Amount <br />outstanding total outstanding <br /> <br />$ 604,083 39% $ 556,009 <br />46,203 3 106,410 <br />48,338 3 68,816 <br />846,018 55 880,883 <br />$ 1,544,642 100% $ 1,6]2,118 <br />2007 <br />Percentage of <br />total <br />(Continued) <br />