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COUNTY OF HAWAII <br /> STATE OF HAWAII <br /> Current Year Findings and Recommendations <br /> Fiscal year ended June 30, 2009 <br /> 2009 2008 <br /> Amount Percentage Amount Percentage <br /> outstanding of total outstanding of total <br /> Sewer <br /> Current $ 644,154 38% $ 604,083 39% <br /> 31 — 60 days 58,437 4 46,203 3 <br /> 61 — 90 days 20,817 1 48,338 3 <br /> 90+ days 960,825 57 846,018 55 <br /> $ 1,684,233 100% $ 1,544,642 100% <br /> Current <br /> 38% Curr ent <br /> 39 <br /> 90 +days <br /> 90+ days 55% <br /> 57% <br /> 111 -60 days 31 -60 days <br /> 4/0 3% <br /> 61 -90 days 61 -90 days <br /> 1% 3% <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. The Department of Environmental Management <br /> hired a new Credit and Collections Clerk during August 2009, who will focus on the collection of past -due <br /> landfill and wastewater receivables. The addition of this dedicated position should assist in providing improved <br /> collection efforts and address the backlog in the 90- days- overdue category for both landfill and wastewater <br /> receivables. <br /> 3 <br />