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Home My WebLink AboutCOM 0711.137 2008-2010 / 44 % William T. Takaba \y Managing Director William P. Kenos - •: AlC � Mayor - - -- Walter K.M. Lau Deputy Managing Director ••••I a, -- County of Hawaii 25 Aupuni Street • Hilo, Hawai'i 96720. (808) 961 -8211 • Fax (808) 961 -6553 KONA: 75 -5722 Hanama Place, Suite 102 • Kailua -Kona, Hawai'i 96740 ^� (808) 327-3602 • Fax (808) 326-5663 0 t7 May 5, 2010 29 i The Honorable Chairman J Yoshimoto - u-i 11-1 and Members of the Hawai`i County Council "" _t _- 25 Aupuni Street, ' County of Hawaii Hilo, HI 96720 >" o cn Dear Chairman Yoshimoto and Council Members: As required by the Hawai`i County Charter, the amended operating budget proposal for the County of Hawaii for the fiscal year ending June 30, 2011 is hereby submitted. OVERVIEW This balanced budget includes estimated revenues and appropriations of $376,001,627 and includes the operations of eleven of the County's special funds as well as the General Fund. It is $11,044,576 lower than this year's budget, and is $27,203,371 or 6.74 percent lower than the budget in effect when I took office. I present you with this balanced budget proposal during a very difficult time for all of the citizens of this island. The construction, tourism and agricultural sectors all face an extremely challenging economic environment. While we see signs of a potential recovery on the national and local scenes, we must continue to reduce spending, focus on core County services and budget conservatively to provide for stability until our local economy rebounds. This budget accomplishes those objectives. County government is now entering its second consecutive year of budget cuts and spending reductions, and we must prepare for the challenges that lie ahead. My administration confronted a budget shortfall of $38.1 million in the current fiscal year. We have proposed unprecedented budget cuts, employee furloughs and other painful adjustments in this budget to cope with another budget shortfall of $44.8 million next year. Looking further into the future, preliminary projections of declining revenues and increasing costs suggest we can anticipate yet another budget shortfall of more than $31 million in fiscal year 2011 -2012. It is absolutely clear we must roll back government, reverse its growth and make it more affordable. We have led the way in the Office of Management, where we cut overall spending by 4 in my first seven months in office, cut spending by another 29 <at all f d � C omm. to o. I County of Hawaii is an Equal Opportunity Provider and Employer. • Ref. To: Ref. Date MAY 0 6 7ftn. The Honorable Chairman J Yoshimoto and Members of the County Council May 5, 2010 Page 2 percent this year, and proposed yet another 9.3 percent spending reduction in the year ahead. We reduced salaries and wages in the Mayor's office by 17 percent this year when my staff accepted the first furloughs of any County government employees. We will cut spending on salaries in the Mayor's Office by another 5.9 percent in the year ahead. These changes represent a total savings of $863,392 since we took office. To further reduce County spending, this revised budget proposal incorporates an additional $1,852,137 in savings achieved through the furloughs of. United Public Workers union members who are employed by the County. When combined with the Hawai`i Government Employees Association furloughs outlined in our previous budget submittal on March 1, we expect to save a total of about $7 million in the coming year through the twice -a -month furloughs of County workers. Imposing furloughs was a difficult step to take, but it allows the County to avoid the layoffs that have affected some state workers. The furlough plan includes elected officials, appointees and excluded managerial employees, and represents a 9.23 percent pay reduction for all affected employees. These furloughs will touch every County department, and we recognize the furloughs will cause hardship for some employees and their families. We are asking our public employees to share in the kinds of sacrifices that have been imposed on so many in the private sector during these difficult times. At the same time, we ask our public workers to renew their commitment to public service. We owe that to the community we serve. We have imposed cuts across the entire spectrum of County government. All County departments were instructed to reduce their budgets by 5 percent last fiscal year, and then to cut another 10 percent in the current budget year. Now, for the new budget year that begins July 1, departments were asked to reduce expenditures even more, by up to 20 percent. We also froze step increases in pay for all managerial and appointed employees. This year we unfunded 55 vacant positions, which was the largest number of positions ever to be unfunded in a single County budget. In our new FY 2010 -11 budget, we propose unfunding even more -- an additional 70 positions. That's an unprecedented total of 125 positions unfunded in the first two years of this administration. Apart from unfunding vacant positions, we also had 95 fewer "warm bodies" working for the County this spring than at the beginning of my administration because of our firm adherence to hiring restrictions and attrition to shrink the County workforce. Our restrictions in hiring and elimination of vacant funded positions over the past 17 months have allowed us to shrink the number of funded County positions nearly to the fiscal year 2005 -2006 level. Our proposed tax rates would also take us back to fiscal year 2005 -2006. We propose in this budget submittal to return to the property tax rates of fiscal year 2005 -2006 for most categories, which will result in the County collecting slightly less in total property tax revenue next year as compared with this year. To protect our homeowners, we are County of Hawaii is an Equal Opportunity Provider and Employer. The Honorable Chairman J Yoshimoto and Members of the County Council May 5, 2010 Page 3 proposing no increase in the homeowner tax rate. We also plan to keep the affordable rental tax rate the same to help maintain the stock of affordable housing for our residents. We are also extending targeted tax relief and additional resources to the agricultural industries in our community. The hard truth is that if we stand by while our diversified agriculture sector struggles through this recession, we may lose our small farmers forever. We must support agricultural initiatives including the Kapulena agricultural park on 1,739 acres of County -owned land, which will become the largest agricultural park in the state when it is complete. It will help our residents to launch new initiatives in diversified agriculture and foster development of the grass- finished beef industry. The proposed agricultural tax plan will result in a reduction of more than 4 percent in the average per - parcel property tax on agricultural lands, which will benefit our farmers. At the same time, we must develop and launch a series of initiatives to help restore our local economy to robust good health, and to lay the groundwork for future successes in the County of Hawaii. To that end, this budget incorporates financial incentives to encourage the airlines to fill the void left by the suspension of Japan Air Lines' direct service from Narita to Kona. Airlift is essential to our small businesses, our hotels and our working families, and we intend to pursue restoration of direct flights with all of our partners in the visitor, tour and hotel industries. Our proposed tax plan for hotels and resorts will result in a reduction in the average tax per parcel, providing relief to the _ largest employers of our working families. This budget was crafted to preserve public safety and other essential core services today, while positioning the County to navigate the new difficulties we know will confront us tomorrow. We have cut overtime, travel, police cadet scholarships and more. We have eliminated most equipment purchases. We have also implemented furlough days for HGEA, UPW, exempt and appointed employees, and unfunded many positions. This budget represents a decrease in County spending on activities such as General Government, and increases the share of County resources devoted to core functions such as Public Safety, Highways and Streets, and Health, Education and Welfare. We have honored our commitment to maintaining nutrition and other services for seniors, and have preserved programs for our children and youth. This budget continues the County's free, island -wide bus service, and maintains County spending of $1.5 million per year in support of non - profit organizations that deliver social services. This continuing realignment in County spending is gradually shifting County resources to the essential services that are most important to our residents. • County of Hawaii is an Equal Opportunity Provider and Employer The Honorable Chairman J Yoshimoto and Members of the County Council May 5, 2010 Page 4 REAL PROPERTY TAX Real property tax assessments have been certified at $25.5 billion. The values are 9.35 percent less, or $2.63 billion, than fiscal year 2009 -2010 assessments and 13.51 percent or $3.99 billion less than FY 2008 -09 assessments. As stated in our March 1, 2010 submittal, the County is unable to maintain essential, core services with a $23 million reduction in revenues that would result from maintaining current real property tax rates. We are proposing a modified version of the fiscal year 2005 -2006 real property tax rates that would leave the homeowner and affordable rental tax rates intact. The average per parcel tax collection for agriculture, commercial, and hotel and resort classifications will be reduced to keep our small businesses strong. The proposed rates identified (Attachment 1) would result in real property tax revenue of $215,154,049, slightly below the collections budgeted for the current year. VACANT POSITIONS After unfunding 55 positions in the fiscal year 2009 -2010 budget, we have continued to review funded vacant positions to determine those that can be safely unfunded or partially funded for the upcoming budget year without adversely impacting County operations and services to the public beyond an acceptable level. This budget reflects the unfunding of 70 additional positions and partial funding of 43 more positions in fiscal year 2010 -2011. Partial funding represents a reduction in the salary budget for a position that may be vacant for a portion of the year. The total value of the unfunded positions, adjusted for furloughs, amounts to $2,770,356. The review process involved identifying funded vacant positions that were public safety, grant funded, and special revenue fund positions, as well as positions in the legislative branch. In addition to the importance of retaining funding for public safety purposes, it was recognized that most vacant positions in the Police and Fire departments are offset by new recruits, which are not separately funded. Positions that are funded by grants or special revenue funds do not impact the general fund budget. The remaining funded vacant positions were carefully reviewed individually. Normally, funds not expended because a position is temporarily vacant are used to cover the cost of vacation payouts for retirees and for the temporary assignment or overtime pay that may result from covering the vacant position until it can be filled. The savings resulting from unfunding additional general fund positions after the March 1, 2010 budget submittal have been placed in the general fund provision for cash -in -lieu of vacation account. OPERATIONAL CHANGES Organizational changes to be implemented July 1, 2010, will place the Automotive division under the Mass Transit Agency. This will consolidate similar activities in one County of Hawaii is an Equal Opportunity Provider and Employer. The Honorable Chairman J Yoshimoto and Members of the County Council May 5, 2010 Page 5 department, particularly the vehicle repair activities, allowing for increased efficiency in processing equipment for repairs and fuel and vehicle usage countywide. No new positions have been added as a result of this re- organization, although one previously unfunded position will be budgeted for the coming year. The amended budget also restores funding for the Hawai'i County Band and West Hawai'i band for fiscal year 2010 -2011. Our community demonstrated its strong support for this venerable institution, and we offer the band an opportunity to make the transition from a solely County- funded program to an institution that will benefit both from public and private support in the years ahead. To that end, this administration will pursue an initiative to convert the band to private non - profit status so that it may harness its widespread community support in a way that also eases the burden on County taxpayers. The County recognizes the importance of maintaining our island as a safe, clean, beautiful place to live and to visit. In response to requests from the public, this budget also provides funding to increase the hours of our solid waste transfer stations so that each station will be open for a minimum of three days per week for 12 hours per day. My administration is focused on a more comprehensive response to solid waste disposal and illegal dumping issues that includes education, tough anti - littering legislation and increased enforcement of litter laws. FUND BALANCE The fund balance submitted with this budget is estimated at $14,313,937. Fund balance carry- forward for any given year is not known until all adjustments are posted and funds are closed several months after the fiscal year ends. Projection of upcoming receipts and expenditures is very difficult and actual transactions can vary by large amounts. This can be difficult in the best of years, but when all expenses have already been cut extensively there are no further equipment purchases to defer, no further travel or training to postpone, no further projects to cancel. The impact of entering a new budget cycle with an over - estimated fund balance carry- forward would be a disruption of planned operations. That is why we believe this estimate cannot be increased. DETAILS In arriving at this amended budget, the Administration identified several areas where expenditures could be further reduced, or where increases were appropriate. Specific changes are identified below. Significant Changes to March 1, 2010 Revenue Estimates • Fund Balance Carryover — Carryover projections have increased by $1,655,937, which represents an increase in current year expenditure savings as a result of County of Hawaii is an Equal Opportunity Provider and Employer. The Honorable Chairman J Yoshimoto and Members of the County Council May 5, 2010 Page 6 restrictions on filling vacant positions, reducing travel and virtually eliminating equipment purchases. Significant Changes to March 1, 2010 Expenditure. Estimates General Fund • Salary & Wages — Budgets in various departments were reduced by a total of $737,392 due to the implementation of furlough days for UPW employees. • Research & Development — Budgets for agriculture and tourism development have been increased by $300,000 each to provide additional funding for stimulating these important local resources and economic engines. • Public Works — The department's budget decrease includes $4,469,049 as a result of transferring the Automotive division to the Transportation agency. • Mass Transit — The agency budget increase includes $4,461,126 as a result of the transfer of the Automotive division from Public Works. • Transfer to Solid Waste -- The subsidy to the solid waste fund has been increased by a net amount of $100,559 and will provide funding for extended hours at transfer stations island -wide. This subsidy is $5,694,189 lower than the subsidy provided in the current fiscal year. • Employee Benefits — A net increase of $1,646,000 reflects a projected 26% increase in premiums for active employee health insurance from the Employer Union Trust Fund, which is partially offset by reductions in retirement benefits and FICA costs. • Vacant Positions — We originally proposed in March to unfund 62 vacant positions, excluding the bands. This amended budget proposal includes a total of 70 positions that have been unfunded. All remaining funded positions are considered to be essential to County operations, or they have an existing incumbent temporarily assigned to a worker compensation position or in some other temporary appointment. Position Changes from March 1, 2010 Budget Proposal There have been no positions added or deleted in this amended budget proposal. CONCLUSION The County of Hawai`i continues to face great economic challenges, and no one can say with any certainty when we will enjoy a full recovery from this national and global County of Hawai'i is an Equal Opportunity Provider and Employer. The Honorable Chairman J Yoshimoto and Members of the County Council May 5, 2010 Page 7 recession. We are all witness to the effects of the weak economy around us, but we also recognize the assets and advantages that we are blessed with. We know that our community is resilient and resourceful, and we are committed to helping one another through this difficult time. This budget represents difficult choices, cautious optimism, and realistic expectations for a recovery we know will come. We know our island economy will rebound, but we must conserve our resources and carefully target our economic development initiatives to benefit those sectors where our assistance will yield the greatest results. At the same time, we must increase government efficiency to meet the growing demand for public safety, transportation services, and programs for seniors and children. We need to stretch our resources to protect the most vulnerable among us while preparing our community for a better, more prosperous future. With your help, we can do all of this and still reduce spending to live within our means. This budget proposal would spend less next year than we are budgeted to spend this year, but it will provide public services at current levels. Employees and vendors will continue to be paid on a timely basis. We will continue to meet all of our financial obligations, maintain our strong financial ratings and increase our borrowing power, providing the County with a strong foundation to confront the challenges we collectively face. My staff and I welcome the opportunity to discuss this budget in further detail with you and to answer any concerns that you may have. Thank you for you consideration. Aloha, -eke William P. Kenoi MAYOR Attachments County of Hawai'i is an Equal Opportunity Provider and Employer. Attachment 1 - County of Hawaii Proposed Tax Rates FY 2010 -2011 Proposed Rates Rates Inc (Dec) Per Parcel Property Revenue Percent Classes Buildings Land Buildings Land From Class Inc (Dec) Affordable Rental 5.55 5.55 0.00 0.00 $ 921,919 -7.18% Residential 9.10 9.10 2.00 1.00 62,136,273 29.19% Apartment 9.85 9.85 1.75 1.75 37,483,908 - 10.70% Commercial 9.10 9.10 0.10 0.10 14,759,306 -0.82% Industrial 9.10 9.10 0.10 0.10 9,550,062 0.89% Agriculture 8.35 8.35 2.00 000 42,528,712 -4.43% Conservation 9.85 9.85 1.30 1.30 3,844,083 15.53% Hotel & Resort 9.85 9.85 0.85 0.85 14,885,835 - 15.78% Homeowners 5.55 5.55 0.00 0.00 28,043,951 -1.72% Subtotal $ 214,154,049 -0.20% Estimated Minimum Tax Adjustment $ 1,000,000 Total $ 215,154,049 Gain/(Loss): ($45,951) NARRATIVE SUMMARY OF BUDGET AMENDMENTS OPERATING BUDGET FY 2010 -2011 GENERAL FUND REVENUES: Real property tax revenues have been amended to reflect the certified net taxable real property values and the proposed rate adjustments. The revenue estimates for driver licensing, driver exam, and motor vehicle responsibility fees have been revised. The Parks Department, in its effort to increase donations, has revised its estimate of miscellaneous contribution and has added a miscellaneous contribution account for the Culture and Arts program. The Fund Balance from Previous Year amount has been increased based on our latest carryover estimate. The reimbursement for debt service from the Department of Water Supply has been amended. EXPENDITURES: LEGISLATIVE Elections Division has amended its salaries and wages account to reflect the United Public Worker's (UPW) furlough adjustment. The Legislative Auditor has increased the external audit provision and transferred the funds for janitorial services to Public Works. OFFICE OF MANAGEMENT The Mayor's Office has amended its payroll requirements and Clerical Services Center has unfunded a vacant position. DATA SYSTEMS The salaries and wages amendment reflects the partial funding of a vacant position. FINANCE The salaries and wages accounts for the Accounts Division, Driver Licensing, and Real Property Tax Office have been revised. The Vehicle Registration and Licensing Division has added alarm system monitoring and the increase production fees for driver licenses. Property Management has revised the budget for lease rents due to the change in the expected move to the new West Hawai'i Civic Center. PLANNING The Planning Department has reduced its overtime and travel requests. HUMAN RESOURCES The salaries and wages account has been amended to reflect the payroll requirements of the department. RESEARCH & DEVELOPMENT R &D's budget has been increased with funds for agriculture and tourism developments and with the addition of the Energy Coordinator grant. PUBLIC WORKS The salaries and wages for General Services, Building R &M, Engineering, Construction Inspection, and Building Inspection have been amended with unfunding of a position, UPW furloughs adjustments, and partial funding of vacancies. The janitorial services account has been revised to include cleaning of the Iron Works Building. The Automotive Division budget has been moved to the Transportation Agency. Funding for a construction inspector has been added as a result of an arbitration ruling. POLICE The Police Department budget has been amended to reflect a) the partial funding of three positions, b) the UPW furlough, c) the reduction in automobile insurance rates, and d) the funds to combat illegal dumping. FIRE The partial funding of three vacant inspector positions has reduced the Fire Prevention budget. The UPW furlough adjustment has been included in the Equipment Maintenance budget request. ANIMAL CONTROL The budget for animal control services has been amended to reflect the renegotiation of the contract. PROSECUTING ATTORNEY Amendments to the Prosecutor's budget include partial funding of vacancies and funds to prosecute illegal dumping. MASS TRANSIT The amendments reflect the consolidation of the Automotive Division into the Transportation Agency. ELDERLY ACTIVITIES Two Coordinated Services positions have been unfunded and the UPW furlough amendments have been reflected in the other two affected elderly programs. PARKS AND RECREATION The Parks Department budget has been amended by a) the UPW furloughs, b) the partial funding of vacant Park Maintenance positions, c) the reinstatement of the bands, d) the increase in donation /sponsorship for projects, and e) the increase in Culture and Arts programs with county and donated funds. ENVIRONMENTAL MANAGEMENT The salaries and wages account has been updated and reflects the partial funding of vacancies. MISCELLANEOUS The subsidy to the Solid Waste Fund has been increased as a result of its budget revisions. The debt service interest projection has been revised. In the employee benefits section, the projections for county pensions, retirement benefits, and FICA have been reduced while the health benefits increased with the projected increase in rates. The vacation cash -in -lieu provision has been increased to accommodate unbudgeted retirement cash outs. HIGHWAY FUND REVENUES: The Department of Public Works has updated their projections for fuel taxes, Public Utilities franchise taxes and fund balance carryover. EXPENDITURES: TRAFFIC: The Traffic Division has amended its budget by a) unfunding a thermoplastic equipment operator position, b) including the UPW furlough adjustments, c) reducing overtime, d) delaying truck purchase, e) deleting outside contracting of Traffic Management System, f) reducing electricity for street lights, and g) deleting the speed hump installation program. HIGHWAY MAINTENANCE: The Highway Maintenance budget has been amended by the UPW furlough adjustments and the reduction in equipment purchases and replacements. MISCELLANEOUS: The transfer to the Capital Projects Fund has been revised to reflect the increase in the Fuel Tax transfer and the addition of funds for islandwide traffic signs and markings. Also, a vacation cash -in -lieu has been added. SEWER FUND REVENUES: Sewer fee charges in Na'alehu and Pahala have been added and the drawdown from the equipment replacement reserve account has been reduced. EXPENDITURES: The Wastewater budget has been reduced by the UPW furlough and the related retirement and FICA costs. SOLID WASTE FUND REVENUES: Grants for glass recycling and electronic waste recycling have been added and the grant for used oil collection and disposal has been revised. The fund balance estimate has been revised and the subsidy from the General Fund has been amended to reflect the changes in expenditures. EXPENDITURES: The Solid Waste Division amendments include a) the S &W and benefits adjustments due to the UPW furlough, b) the revised requirements for equipment leases, c) the increase in security service at the transfer station, d) the updated projection for grant expenditure, and e) the establishment of a vacation cash -in -lieu provision. GOLF COURSE FUND EXPENDITURES: The saving from the UPW furlough has resulted in the increase in equipment parts /supplies and the addition of a boom sprayer. GENERAL FUND PART A ADJUSTMENTS REVISED 2010 -11 ADD 2010 -11 ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE • REVENUES 3101.10 Real Property Taxes 215,200,000 (50,000) 215,150,000 3202.51 Driver Licensing Fees 888,000 12,000 900,000 3202.53 Driver Exam Fees 33,000 27,000 60,000 3202.63 MV Financial Resp Fees 31,000 36,000 67,000 3303.58 Energy Coordinator 0 70,920 70,920 3407.11 Swim Programs /Novice 30,000 10,000 40,000 3607.10 P & R Misc Contributions 12,572 100,000 112,572 3607.17 Culture & Arts Misc Cntrbtns 0 5,000 5,000 3609.10 Fund Bal From Prev Year 12,658,000 1,655,937 14,313,937 3609.32 Reimb Debt Svc -DWS 3,469,332 262,500 ' 3,731,832 TOTAL ADJUSTMENTS 2,129,357 EXPENDITURES ELECTIONS 5107.01 Election Division - S &W 450,738 (7,203) 443,535 LEGISLATIVE AUDITOR 5108.02 Legislative Auditor OCE 160,060 (92,810) 67,250 5108.15 External Audit 300,000 75,000 375,000 , OFFICE OF MANAGEMENT 5111.01 Office of Manangement S &W 834,644 (9,420) 825,224 5113.01 Clerical Svc Center S &W 299,276 (29,431) 269,845 DATA SYSTEMS 5118.01 Data Systems S &W 859,612 (16,493) 843,119 FINANCE 5122.01 Accounts S &W 568,347 (7,083) 561,264 5125.01 Real Property Tax S &W 1,965,476 (36,180) 1,929,296 5127.12 Vehicle Regist OCE 283,010 1,500 284,510 5127.21 Driver License S &W 677,176 (33,151) 644,025 5127.22 Driver License OCE 242,912 50,000 292,912 5129..02 Property Mgmt OCE 2,407,181 194,866 2,602,047 PLANNING 5141.01 Planning S &W • 2,239,626 (10,000) 2,229,626 5141.02 Planning OCE 318,170 (7,000) 311,170 REVISED 2010 -11 ADD 2010 -11 ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE HUMAN RESOURCES 5151.01 Human Resources S &W 1,404,056 1,514 1,405,570 RESEARCH & DEVELOPMENT 5161.22 Agriculture R &D OCE 172,800 300,000 472,800 5161.60 Tourism Promotion 697,000 300,000 997,000 5162.85 Energy Coordinator 0 70,920 70,920 PUBLIC WORKS 5171.01 General Services S &W 814,711 (59,341) 755,370 5171.02 General Services OCE 479,750 16,500 496,250 5171.21 Building R &M S &W - 707,434 (60,379) 647,055 5181.51 Automotive Division S &W 1,292,060 (1,292,060) 0 5181.52 Automotive Division OCE 3,159,989 (3,159,989) 0 5181.61 Automotive Division Eqpt 17,000 (17,000) 0 5183.01 Engineering Division S &W 1,360,041 (58,982) 1,301,059 5231.01 Constr Inspectn S &W 474,457 41,914 516,371 5232.01 Bldg Inspection S &W 1,498,177 (13,261) 1,484,916 • POLICE 5203.02 Police Adm Div - OCE 8,974,745 (60,950) 8,913,795 5208.01 N Hilo Police S &W 1,030,373 (1,534) 1,028,839 5209.01 Hamakua Police S &W 1,398,961 (1,534) 1,397,427 5210.01 Waimea Police S &W 2,529,058 (3,066) 2,525,992 ' 5211.01 Kohala Police S &W 1,156,268 (767) 1,155,501 5212.01 Kona Police S &W 6,838,477 (18,430) 6,820,047 5213.01 Kau Police S &W 1,389,662 (1,534) 1,388,128 5214.01 Puna Police S &W 3,888,637 (9,786) 3,878,851 FIRE . 5224.01 Fire Prevention S &W 482,870 (16,527) , 466,343 5225.01 Equip Maint -S &W 257,570 (17,695) 239,875 ANIMAL CONTROL 5239.01 Humane Society 2,000,000 (140,000) 1,860,000 PROSECUTING ATTORNEY 5271.01 Prosecuting Atty S &W 3,640,486 (7,083) 3,633,403 5271.02 Prosecuting Atty OCE 451,065 100,000 551,065 5271.13 Kona Pros Atty S &W 1,246,765 (28,361) 1,218,404 REVISED 2010 -11 ADD 2010 -11 ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE MASS TRANSIT 5311.01 Mass Transit S &W 309,589 (82,045) 227,544 5313.01 Automotive Division S &W 0 1,307,706 1,307,706 5313.02 Automotive Division OCE 0 3,159,989 3,159,989 ELDERLY ACTIVITIES 5481.01 Coordinated Services S &W 948,586 (50,388) 898,198 5482.01 R SVP - S &W 208,425 (3,411) 205,014 5483.01 Nutrition Program - S &W 563,797 (14,318) 549,479 PARKS & RECREATION 5421.01 Alae Cemetery S &W 145,784 (20,194) 125,590 5421.11 Hilo W.HI Vets Cem S &W 138,728 (20,022) 118,706 5501.01 Hawaii County Band S &W 0 249,109 249,109 5501.02 Hawaii County Band OCE 0 4,075 4,075 5502.01 West Hawaii Band S &W 0 23,614 23,614 5503.37 P & R Misc Contributions 12,572 100,000 112,572 5505.01 Parks Maint S &W 4,874,841 (462,288) 4,412,553 5507.01 Recreation Div S &W 1,599,296 (30,699) 1,568,597 5511.01 Hoolulu Complex S &W 622,403 (45,773) 576,630 5513.42 Swim Programs /Novice 30,000 10,000 40,000 5513.61 Aquatics Pools S &W 1,166,589 (11,939) 1,154,650 5517.02 Culture /Arts OCE 7,930 50,000 57,930 5517.34 Culture /Arts Misc Cntrbtns 0 5,000 5,000 5519.91 EAD Special Programs S &W 110,319 (10,759) 99,560 5523.01 Panaewa Zoo S &W 435,831 (25,548) 410,283 5523.02 Panaewa Zoo OCE 236,214 (100) 236,114 5523.25 Panaewa Zoo Equip 0 100 100 ENVIRONMENTAL MANAGEMENT 5671.01 Environmental Mgmt S &W 852,960 (5,898) 847,062 MISCELLANEOUS 5801.35 Trans to Solid Waste Fund 13,352,973 100,559 13,453,532 5803.01 Int On GO Bonds - County 16,105,070 (218,000) 15,887,070 5901.04 County Pensions 30,000 (2,000) 28,000 5901.05 County Pensions - Bonus 51,000 (2,000) 49,000 5902.15 Health Benefits 23,500,000 2,500,000 26,000,000 5902.17 Retirement Benefits 21,400,000 (700,000) 20,700,000 5902.20 Employer FICA 5,250,000 (150,000) 5,100,000 5911.03 Vacation Pay 50,000 539,423 589,423 TOTAL ADJUSTMENTS 2,129,357 . HIGHWAY FUND PART B ADJUSTMENTS REVISED 2010 -11 ADD 2010 -11 ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE REVENUES 3104.01 Fuel Tax 4,115,000 173,000 . 4,288,000 3104.06 Fuel Tax Increase 3,128,000 131,000 3,259,000 3106.01 Pub Util Frchse TX 11,095,000 (2,095,000) 9,000,000 3609.10 Fund Bal From Prev Year 1,818,197 229,124 2,047,321 TOTAL ADJUSTMENTS (1,561,876) EXPENDITURES 5281.01 Traffic Division S &W 2,348,400 (197,566) 2,150,834 5281..06 Traffic Division Equip 263,795 (43,000) 220,795 5281.22 Traffic Safety 193,878 (180,000) 13,878 5281.32 Traffic Signals & St Lights 2,482,454 (237,022) 2,245,432 5281.42 Traffic Signs & Markings 814,751 (50,000) 764,751 5301.06 Highway MaintAdmin Eqpt 1,023,050 (835,650) 187,400 ' 5301.11 S Hilo Road S &W 2,003,166 (163,093) 1,840,073 5301.21 N Hilo /Hamakua S &W 840,740 (57,935) 782,805 5301.31 N & S Kohala Rd S &W 868,544 (57,697) 810,847 5301.41 N & S Kona Rd S &W 1,070,271 (72,744) 997,527 5301.51 Kau Road S &W 465,901 (35,916) 429,985 5301.61 Puna Road S &W 1,269,028 (97,141) 1,171,887 5801.34 Trans to Cap Proj Fund 3,128,000 431,000 3,559,000 . 5911.03 Vacation Pay 0 34,888 34,888 TOTAL ADJUSTMENTS (1,561,876) SEWER FUND PART C ADJUSTMENTS REVISED 2010 -11 ADD 2010 -11 ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE REVENUES 3406.07 Naalehu Sewer Charges 0 28,620 28,620 3406.08 Pahala Sewer Charges 0 17,640 17,640 3609.12 Fd Bal Res for Repl Fund 2,405,111 (228,648) 2,176,463 TOTAL ADJUSTMENTS (182,388) EXPENDITURES 5631.01 Wastewater S &W 2,969,978 (156,933) 2,813,045 5902.17 Retirement Benefits 438,813 (16,856) 421,957 5902.20 FICA Employer Share 223,797 (8,599) 215,198 TOTAL ADJUSTMENTS (182,388) SOLID WASTE FUND PART H ADJUSTMENTS REVISED 2010 -11 ADD 2010 -11 ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE REVENUES 3305.06 Glass Recycling Program 0 150,000 150,000 3305.10 Used Oil Coll /Disp 55,000 8,333 63,333 3305.72 Electronic Waste Recycling 0 75,000 75,000 3609.10 Fund Bal From Prev Year 4,084,252 15,782 4,100,034 3609.11 Transfer from General Fund 13,352,973 100,559 13,453,532 TOTAL ADJUSTMENTS 349,674 EXPENDITURES 5604.01 Landfills Reg S &W 4,398,869 (340,761) 4,058,108 5604.02 Landfills OCE 7,385,101 485,100 7,870,201 5604.51 Puuanahulu Landfill S &W 526,980 (18,170) 508,810 5607.28 Glass Recycling Pgm -St 0 150,000 • 150,000 5607.30 Used Oil Coll /Disp -St 55,000 8,333 63,333 5607.36 Electronic Waste Recycling 0 75,000 75,000 5902.17 Retirement Benefits 750,000 (25,000) 725,000 5902.20 FICA Employer Share 382,000 (12,000) 370,000 5911.03 Vacation Pay 382,000 27,172 409,172 TOTAL ADJUSTMENTS 349,674 GOLF COURSE FUND PART 1 ADJUSTMENTS REVISED 2010 -11 ADD 2010 -11 ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE EXPENDITURES 5561.01 Golf Course S &W 701,663 (42,976) 658,687 5561.02 Golf Course OCE 176,853 4,976 181,829 5561.06 Golf Course Eqpt 200 38,000 38,200 TOTAL ADJUSTMENTS 0