HomeMy WebLinkAboutCOM 0111.003 2010-2012 JMt+(
cP,.•'� William T. Takaba
` 1 A� � i . Managing Director •
William P. Kenoi +11r� +• Mayor Walter K.M. Lau
�r'•. • • , Deputy Managing Director
• _ -
County of Hawa
Office of the Mayor
25 Aupuni Street, Suite 2603 • Hilo, Hawai`i 96720 • (808) 961 -8211 • Fax (808) 961 -6553 .
KONA: 74 -5044 Ane Keohokalole Hwy., Bldg. C • Kailua -Kona, Hawai`i 96740
(808) 323 -4444 • Fax (808) 323 -4440
May 5, 2011
Honorable Members of the Hawai`i County Council
25 Aupuni Street,
County of Hawai`i
Hilo, HI 96720
Dear Council Members:
As required by the Hawai`i County Charter, submitted with this message is the proposed
operating budget for the County of Hawai`i for the fiscal year ending June 30, 2012. This
balanced budget includes estimated revenues and appropriations of $367,294,364 and includes
the operations of eleven of the County's special funds as well as the general fund.
This proposed fiscal year 2011 -2012 budget is $35,910,634 or 8.9% percent less than the
budget in effect when this administration took office in 2008. This budget proposal marks the
third consecutive year of our program to reduce the size and cost of government in a strategic,
responsible manner that maintains critical infrastructure and public services.
The lingering effects of the national recession of 2007 -2009 will once again reduce county tax
collections and other revenues in the year ahead. While the economic recovery appears to be
gaining strength in parts of the state, our challenge today is the same as it was in the first two
years of my administration: We must find ways to reduce government to make it more affordable
without abandoning essential services for our children, our senior citizens and our neediest
populations. We must also protect public safety, giving our police officers, firefighters and civil
defense workers the tools they need to respond quickly and effectively to any threat to our
communities, and to protect our families.
The safety and well -being of our residents and the quality of life in our communities also depend
on our ability to carefully reduce county spending in a responsible, effective manner. Our budget
must fund essential services, while demonstrating fiscal discipline.
This proposed budget meets those challenges without increasing property taxes.
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County of Hawai`i is an Equal Opportunity Provider and Employer. R date MAY
Honorable Members of the Hawai`i County Council
May 5, 2011
Page 2
Collecting Less Taxes
In the coming year, the County of Hawaii will once again collect less in property taxes
than it collected when this administration began in 2008. Tax collections in 2008 -09 totaled
$225.9 million, while budgeted tax collections for the coming year are $207.3 million. This
continuing slide in tax collections has been coupled with years of cost increases in areas such as
employee health care and retirement costs, utilities and fuel. It will cost us more to deliver the
same services next year that we delivered this year, and we will have less money available next
year to provide those services.
This pattern creates the continuing budget shortfalls, which represent the difference between the
projected cost of providing government services, and the anticipated revenue that will be
available to fund those services. This administration has coped with budget shortfalls that are
unprecedented in county history. We faced a $38.1 million shortfall in the 2009 -2010 fiscal year,
a $44.8 million shortfall in this fiscal year, and we had to contend with a $38.8 million shortfall
for next year.
We have dealt with those combined shortfalls of more than $121 million over three years by
engaging in a three -year program to roll back government, and to make it more affordable.
Reducing County Spending
This budget marks the third consecutive year this administration has reduced spending.
This administration dramatically reduced spending on consulting contracts by 48 percent for a
savings of more than $6 million in fiscal 2010. Overtime spending was reduced by 22 percent in
fiscal 2010, for an additional savings of $2.6 million.
The county also eliminated the purchase of police fleet vehicles, restricted out -of -state travel,
reduced golf subsidies, and halted plans to buy new equipment. The county eliminated funding
for the Kahalu`u Ranger Park Program, and discontinued funding for the police cadet program.
The county cut funding for Hawai`i Island Humane Society animal control programs, and
reduced the hours at solid waste transfer stations. Our agencies cancelled or delayed vehicle
purchases, cut mileage payments and delayed replacement of aging computers. Agencies cut
advertising budgets for the mass transit system and other public education campaigns, delayed
purchases of computer software, and deferred or eliminated employee training.
The Department of Environmental Management suspended the amnesty program for abandoned
vehicles, deferred equipment leases, and reduced the use of security guards at recycling and
transfer stations. At the Corporation Counsel, the budgets for law clerks' salaries and expert
witnesses and depositions were cut. The Fire Della' tinent deferred purchases of new fire trucks.
The Department of Parks & Recreation cut funding for roof and gutter repairs, playground
resurfacing projects and building fumigation. The Department of Information Technology
deferred computer server upgrades, and the Office of Housing and Community Development
Honorable Members of the Hawai`i County Council
May 5, 2011
Page 3
delayed repairs and maintenance. These are just a few examples of cuts and deferred spending in
county government over this three -year period.
Reducing the Size of Government
In 2009 -10, we cut funding for 55 vacant positions, and in 2010 -11 we unfunded an
additional 70 positions. This budget proposes to cut funding for an additional 97 vacancies,
for an unprecedented three -year total of 222 vacant positions that have been unfunded
since the start of this administration in 2008. Unfunding these vacant positions is saving the
county about $7 million over three years.
Cutting funding for vacant positions must be done in a thoughtful, strategic way to ensure
adequate staff is in place to provide essential services. Some positions such as sewer treatment
plant operators or police recruits must be filled to protect public health and safety. Others, such
as clerical staff, laborers or maintenance workers, must be unfunded. These are unavoidable
sacrifices that are necessary in this difficult period to reduce spending and shrink the size of
county government.
In addition, tight restrictions on hiring and reductions in staffmg have saved the county
many millions of dollars. We now have 120 fewer people working for the county than at the
beginning of my administration because we have steadily, carefully cut the size of government
by attrition. Many county employees who retired or left their jobs during this administration have
not been replaced, which has reduced the number of employees on the county payroll today.
Each time the county delays hiring a worker or eliminates funding for a vacant position, the
county saves the money that would have been paid out as the salary or wages for that position.
This has proven to be another effective way to reduce county spending, although it pressures
county departments to continually accomplish more work with smaller staffs.
Furloughs
We began the furlough program with my staff and myself in the Office of the Mayor, the
first furloughs in the history of our county government. I have asked all county employees to
do more with less, and it is entirely appropriate that my own office demonstrate that same
willingness to cut spending and sacrifice in this challenging time.
Those first furloughs in 2009 were the beginning of a larger, three -year effort to reduce spending
in the Mayor's Office. We have successfully cut spending in the Office of the Mayor from
$2,207,824 when I took office in 2008 -09 to $ 1,320,792 in the budget for the coming year.
This year, public worker furloughs were expanded and imposed across state and county
governments, including twice -a -month furloughs for most county employees. Those furloughs
are saving the county an estimated $7 million.
Honorable Members of the Hawai`i County Council
May 5, 2011
Page 4
My executive staff in the Office of the Mayor will once again take employee furloughs in the
coming fiscal year as part of our continuing effort to reduce the size of the executive budget.
This will mark the third consecutive year my staff and I have been furloughed to do our part to
reduce spending in our office and in county government as a whole.
Growing the Economy, Maintaining Services
It isn't enough to reduce spending. We must make the County of Hawaii a better place to
live, work, play and do business. We must use the resources we have and our partnerships in
the community to grow our economy and steer it toward the bright future we know is ahead.
We must use the county's borrowing power and excellent credit rating to help stimulate the
economy by building important public works projects now. Interest rates are at extraordinarily
low levels, and construction companies are competing aggressively for business. Building county
projects now means the taxpayers will pay less. Pressing ahead with county construction projects
now will also create badly needed construction jobs to help our working families.
We must also look for ways to help our partners such as the University of Hawai`i at Hilo as they
seek to grow. Growing the university offers new educational opportunities to our young people,
while also creating jobs and injecting new dollars into our economy. Projects such as the planned
Kapiolani Extension will generate still more economic activity because they will help the
university to open up lands for student housing, retailing and other uses.
Through our partnerships with Hawai`i Tourism Authority, Big Island Visitors Bureau and
others we have encouraged the private sector to add airlift to our island, including direct flights
from San Jose, Oakland, Portland and Seattle to Kona, and from Los Angeles and San Francisco
to Hilo. Hawai`i Tourism Authority now reports total visitor arrivals to this island were up 6.1
percent in 2010, while total visitor expenditures increased by 17.6 percent last year.
Despite county budget reductions, we are continuing our initiatives to promote alternative
energy, and to encourage growth in the agricultural sector by developing the 1,739 -acre county
agricultural park at Kapulena. Agriculture and alternative energy are key to our future.
At the same time, we are preserving funding for public safety and essential core services. We are
protecting and funding nutrition, recreation and other services for seniors. We have preserved
programs for our children and youth, and we are maintaining county funding to non - profit
organizations.
The following discussion highlights changes and adjustments to the March 1, 2011 budget
submittal:
Honorable Members of the Hawai`i County Council
May 5, 2011
Page 5
TRANSIENT ACCOMODATIONS TAX
The state Legislature has passed legislation effective July 1, 2011 which caps the amount of
Transient Accommodations Tax (TAT) that is transferred to the counties at the lesser of
$93,000,000 or 44.8% of tax revenues for the next four years. Hawai`i County's 18.6% share of
the capped amount is $17,298,000. The impact of this action is that the County's revenue,
already reduced significantly due to lower real property tax values, has now dropped another
$1,370,401. In spite of this additional loss in revenue, the amended budget was balanced
without increasing real property tax rates.
COLLECTIVE BARGAINING AGREEMENTS
All unions representing state and county employees have contracts ending June 30, 2011, and
have been in negotiations with management. The first union to reach an agreement with
management was Hawaii Government Employees Association (HGEA), which represents about
875 Hawai`i County employees. Terms of the agreement allow for a 5% wage decrease and a
shift in the employee share of health insurance cost from 40% to 50 %.
The value of the cost savings to the County based on the new agreement is approximately $3
million, of which $2.8 million impacts the general fund budget. This budget uses the estimated
savings generated by employee compensation cuts to increase County reserves in the Budget
Stabilization Fund.
There are a number of uncertainties associated with the contractual wage and benefit savings
from the recent negotiations. At the same time, we are faced with uncertain revenues and
increasing expenses for fuel, utilities and other non - controllable costs. Therefore, the estimated
savings were posted as a reserve and were not used to balance the budget.
We know that we face new economic challenges ahead, and bolstering the County's budget
reserves will strengthen our financial position and help to maintain our favorable bond ratings.
GENERAL FUND BALANCE
We are projecting an increase in the estimated fund balance of $3,736,000 from the estimate we
provided in March. This was made possible by the ongoing efforts of the administration and all
County employees to reduce costs and forego purchases and hiring whenever possible. The fund
balance submitted with this budget is estimated at $13,936,000.
Honorable Members of the Hawai`i County Council
May 5, 2011
Page 6
Significant Changes to March 1, 2011 Revenue Estimates
• Transient Accommodations Tax (TAT) — Revenue was adjusted to reflect a decrease of
$1,370,401 resulting from the anticipated cap on county proceeds by the state legislature.
• State EMS Grant — Revenue was adjusted down by $1,363,044 as an expected increase in
state funding for the Fire Department's EMS program was not realized.
• Area Plan on Aging — Additional state grant funding for aging programs is reflected with an
increase in revenue of $364,497.
• Fund Balance Carryover — Carryover projections have increased by $3,736,000, which
represents an increase in current year expenditure savings as a result of restrictions on hiring,
travel, equipment and other spending.
Significant Changes to March 1, 2011 Expenditure Estimates
General Fund
• Research & Development — Budgets for agriculture, tourism promotion, resource center,
energy and business development were adjusted to fund priority initiatives, resulting in an
increase of $324,500. Additionally, responsibility for supporting the island's soil and water
conservation districts was transferred from Department of Public Works and budgeted for
$300,000.
• Public Works — The transfer of the Soil and Water Conservation Districts to the Department
of Research and Development resulted in a budget decrease of $170,500. This was more
than offset by increases to the Automotive fuel budget of $310,600, in response to the
continuing rise in oil prices. Among other smaller changes, building utilities were increased
by $42,600 for a portion of the Ben Franklin building to be occupied by Corporation Counsel
while their offices undergo asbestos abatement.
• Fire — Department budget has decreased by $1,142,690, primarily due to the reduction of the
state EMS grant budget that had been anticipated to increase.
• Office of Aging — Budget has increased by $403,997, primarily due to additional grant
funding for the Area Plan on Aging.
• Parks & Recreation — Budget increased $427,954, primarily due to increases in electric and
water costs resulting from rate increases, and to meet payroll requirements.
Honorable Members of the Hawai`i County Council
May 5, 2011
Page 7
• Transfer to Solid Waste — Subsidy to the fund has been increased by $643,918 to add
funding for increased Department of Health disposal fees and DEM administrative fees as
well as increases for landfill tonnage fees and worker's compensation insurance.
• Transfer to Budget Stabilization — As discussed above, anticipated savings from HGEA
agreements are being used to increase County reserves.
• Provision for Compensation Adjustment — Represents the expected general fund savings
from HGEA contract agreements, which will be liquidated and adjusted to each individual
salary and wage accounts when all negotiations are settled and actual amounts are known.
• Unfunded Vacant Positions — Adjustments were made to unfunded vacancies, with the net
effect of reducing the number of vacant positions unfunded in the current budget process to
97 positions, or a cumulative total over the term of this administration of 222 positions.
CONCLUSION
Our island community is growing, and has maintained the values that make the County of
Hawai`i the special place that we call home. Ours is a community where neighbors look out for
one another, and where people pitch in to work together on park improvements and community
clean -up projects. In good times and in difficult times such as these, we recognize our connection
to one another, and our obligation to reach out to help one another.
This budget reflects those values. This budget protects services for our elderly and youth, and
preserves funding for the non - profit organizations that touch the most needy residents of our
island. It also properly funds the essential public safety services that keep our families and
communities safe. This is the third consecutive year that we have increased the share of the
county budget that is devoted to public safety, even while we cut the budget as a whole.
This budget demands more of our county employees because it once again cuts county spending
and reduces staffing. We recognize that this three -year period of declining budgets has been
difficult for our public workers, requiring that they make do with limited resources, and become
more efficient. In this recession more than any other, our county workforce has shared the
sacrifice, and I thank them for their efforts.
We are seeing signs of an economic recovery, and we know our long -term economic outlook is
excellent. We are ready to use our borrowing power and our excellent credit rating to advance
public works projects to stimulate our island economy. We will work tirelessly with our partners
to encourage economic growth that will benefit our families, and will provide meaningful jobs
and educational opportunities for our children.
Honorable Members of the Hawai`i County Council
May 5, 2011
Page 8
This budget plans for the recovery that we know is coming, and lays a foundation for the
community that we want to become. It also assures that we will live within our means until a
complete recovery arrives.
In closing, I would like to strongly urge the council to keep the budget deliberations as open and
transparent as possible in the weeks ahead. The decisions we are making — which programs will
be cut, which positions will be unfunded, and where we will apply our limited resources — have a
direct impact on services that are vitally important to the public. Members of our community
want and deserve an opportunity to testify on these important issues. We must listen to them, and
we must carefully consider their testimony.
The council has been reviewing the administration's proposed budget since March 1, and we still
have not received a single proposed amendment from any member of this council. In the interest
of transparency and fairness, I strongly urge this council to give fair and proper notice so the
public will have at least two weeks to consider and testify on any proposed amendments to the
fiscal year 2012 operating and capital budgets.
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 your consideration.
Aloha,
I Allkj
William P. Kenoi
MAYOR
Attachment
NARRATIVE SUMMARY OF BUDGET AMENDMENTS
OPERATING BUDGET FY 2011 -2012
GENERAL FUND
REVENUES:
The Public Service Company Tax and Fund Balance from Previous Year amounts have
been increased based on our latest estimates.
The Transient Accommodations Tax was adjusted to reflect the State Legislature's cap to
the Counties.
Adjustments were made to the State and /or Federal grant amounts for the Hawaii Fire
Department's EMS and West Hawaii Ocean Safety programs, Planning Department's
CZM program, Civil Defense's Emergency Management Preparedness Grant program,
Office of Aging's Area Plan on Aging Program, and Finance's Vehicle Registration (MV
Weight Tax).
Environmental Management's administrative charges from its special funds have
increased.
Public Works' Gas and oil charges and auto repair charges were amended.
The Department of Liquor Control has new projections for its license fees.
Revenues from the anticipated bus fares were reduced to reflect the proposed bus fare
plans.
A feed -in tariff revenue account was created for excess electrical energy at the West
Hawaii Civic Center that is sold to the utility company.
EXPENDITURES:
LEGISLATIVE
The Clerk - Council Office amended its budget to include the telephone, video
conferencing, courier, and electricity expenses for the Waimea and /or Ka'u Council
offices, and to increase AV equipment repairs and video taping accounts. The lease for
the Pahoa Council Office was removed as it will be paid from the Geothermal Relocation
and Community Benefits Fund. Elections Division has reduced its overtime and
miscellaneous salaries and wages accounts. The Legislative Auditor has amended its
payroll requirements, reduced various OCE accounts, and established a new equipment
account.
OFFICE OF MANAGEMENT
The salaries and wages amendment reflects the payroll requirements of the Mayor's
Office. Two positions from the Clerical Center were transferred out to Office of Aging and
the Hawaii Fire Department.
INFORMATION TECHNOLOGY
An adjustment was made for the salaries and wages requirements of this department.
Additional software and hardware maintenance contracts are now included in the budget,
along with minor adjustments to their equipment account.
FINANCE
The salaries and wages account for the Finance Administration has been revised.
Property Management has amended its budget to include a utility requirement on one of
the leases.
PLANNING
The Planning Department has amended its salaries and wages account due to personnel
changes in its staff. The Coast Zone Management (CZM) grant account was adjusted to
reflect changes to their revenue amount.
HUMAN RESOURCES
The salaries and wages account has been amended to reflect the payroll requirements of
the department. The acquisition of its e- recruitment system has reduced their advertising
and software maintenance needs. Along with a deferral of their equipment purchases,
funds were added for the countywide retirement awards program.
RESEARCH & DEVELOPMENT
R &D's budget was revised with funds being shifted and /or increased amongst the
Agriculture, Energy, Tourism, Business Development, and Hawaii County Resource
Center programs. Some funds are earmarked for the Family Financial Empowerment
Program, the Energy Sustainability Plan, and for APEC events /promotion. The Soil and
Water Conservation District program has been transferred to R &D from the Department
of Public Works, along with an increase in its funding.
PUBLIC WORKS
The salaries and wages accounts for Administration, Engineering, Automotive, Building
and Inspection have been amended. Necessary monies were added to support the water
spigot program. The increase in fuel costs is reflected in the Automotive Division's
budget. Due to the relocation of the Corporation Counsel's staff to the Ben Franklin
building, electricity and air conditioning service charges were added. The Soil and Water
Conservation District program funding has been transferred to R &D.
POLICE
Amendments to various salaries and wages accounts reflect the movement of police
personnel amongst the district police stations and payroll requirements.
FIRE
The expected increase in the Emergency Medical Services (EMS) grant monies was not
approved by the State, prompting the reduction of EMS' salaries and wages, OCE, and
equipment accounts. Slight adjustment was made to the State Funded West Hawaii
Ocean Safety program. The fire protection salaries and wages account was amended to
reflect the transfer of a position from the Mayor's Office.
CIVIL DEFENSE
The telephone account was adjusted due to the cost increase in utilizing the public
notification system.
LIQUOR
The amendments reflect the salaries and wages expense of creating the audit section
and the funding for public programs (Project Grad).
PROSECUTING ATTORNEY
The Prosecutor's budget was amended to reflect the payroll requirements of the
department.
AGING
Their regular salaries and wages account was increased to reflect the transfer of a
position from the Mayor's Office. Aging has received another grant for its Area Plan of
Aging program and this was added into their budget.
PARKS AND RECREATION
The Parks Department budget has amendments that affect their salaries and wages
accounts of Administration, Parks Maintenance, Recreation, Aquatics, and Elderly
Activities Division Recreation and its Special Program Section. The OCE accounts of
Park's Maintenance, Hoolulu Park Complex, and Aquatics Pool have been increased for
utility costs. Internet charges were shifted from their Administration Office to the
Recreation Division.
ENVIRONMENTAL MANAGEMENT
The salaries and wages account has been updated to reflect their payroll requirements.
MISCELLANEOUS
The subsidies to the Solid Waste Fund, Golf Course Fund, and Housing Funds have
been amended as a result of their budget revisions. The proposed savings from the
HGEA collective bargaining agreement are reflected in the Provision for Compensation
Adjustment account. These savings from the General and the subsidized funds are also
reflected in the Transfer to the Budget Stabilization Fund account.
HIGHWAY FUND
REVENUES:
The Department of Public Works has updated their projection for fund balance carryover.
EXPENDITURES:
TRAFFIC:
The Traffic Division has amended its budget to reflect their payroll requirements and an
increase in its highway materials account.
HIGHWAY MAINTENANCE:
The Highway Maintenance budget has been amended to include personnel changes in
the Administration and District Road offices. Amendments were made to the
miscellaneous accounts for provision for compensation adjustment (HGEA collective
bargaining agreement), vacation pay, and workers compensation.
SEWER FUND
REVENUES:
Reduced the Fund Balance Reserve for Replacement Fund account to offset the
decrease in expenditures as a result of the HGEA collective bargaining agreement.
EXPENDITURES:
The Provision for Compensation Adjustment account was included to reflect the savings
from HGEA collective bargaining agreement.
VEHICLE DISPOSAL FUND
REVENUES:
Reduced the Fund Balance from Previous Year to match the decrease in expenditures as
a result of the HGEA collective bargaining agreement.
EXPENDITURES:
The Provision for Compensation Adjustment account was included to reflect the savings
from HGEA collective bargaining agreement.
SOLID WASTE FUND
REVENUES:
The subsidy from the General Fund has been amended to reflect the changes in
expenditures.
EXPENDITURES:
The Solid Waste Division amendments include a) S &W, benefits, and provision for payroll
lag adjustments resulting from its personnel changes and requirements, b) increase in the
Department of Health solid waste management surcharge c) beverage container deposit
program expense adjustments, and d) HGEA's provision for compensation adjustment.
GOLF COURSE FUND
REVENUES:
The subsidy from the General Fund has been amended for the HGEA savings.
EXPENDITURES:
The Provision for Compensation Adjustment account was included to reflect the savings
from HGEA collective bargaining agreement.
GEOTHERMAL RELOCATION & COMMUNITY BENEFITS FUND
EXPENDITURES:
Monies were placed into departmental accounts for the Council Pahoa office lease, Street
Lights, Smart Signs, and Security.
HOUSING FUND
REVENUES:
The subsidy from the General Fund has been amended to reflect the adjustments to a
grant amount, its departmental charges, and general fund subsidy for the HGEA collective
bargaining agreement.
EXPENDITURES:
The regular salaries and wages account was adjusted to reflect payroll requirements.
Funding from various accounts was reduced for its West Hawaii Civic Center expenses,
along with the savings from the HGEA collective bargaining agreement.
GENERAL FUND
PART A ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
REVENUES
3106.11 Public Service Co Tax 9,000,000 100,000 9,100,000
3201.28 Liquor License Fees 1,415,075 36,068 1,451,143
3301.09 Civil Defense - Regular 111,224 27,776 139,000
3301.13 CZM - Federal Grant 200,028 (3,496) 196,532
3304.01 State Grants -In -Aid 18,668,401 (1,370,401) 17,298,000
3304.02 State EMS 15,721,636 (1,363,044) 14,358,592
3304.06 Area Plan on Aging 841,948 364,497 1,206,445
3304.87 State MV Weight Tax 266,000 55,000 321,000
3305.08 CZM - State Grant 133,352 (2,332) 131,020
3305.53 W. HI Ocean Safety 512,722 (50) 512,672
3401.21 Gas & Oil Chgs 2,738,619 (60,477) 2,678,142
3401.23 Auto Repair Chgs 508,800 150,000 658,800
3401.46 Env Mgmt Dept Admin Chgs 973,282 76,501 1,049,783
3403.03 Bus Fares 770,000 (172,400) 597,600
3609.10 Fund Bal from Prev Year 10,200,000 3,736,000 13,936,000
3611.23 Feed -In Tariff 0 24,000 24,000
TOTAL ADJUSTMENTS 1,597,642
EXPENDITURES
LEGISLATIVE
5101.02 Clerk - Council Svc OCE 358,070 27,870 385,940
5101.22 Postage - Council Svc 204,000 1,260 205,260
ELECTIONS
5107.01 Election Division - S &W 313,278 (27,000) 286,278
5107.02 Election Division - OCE 527,154 (22,610) 504,544
5107.10 Election Division - Equip 10,100 (4,600) 5,500
LEGISLATIVE AUDITOR
5108.01 Legislative Auditor S &W 343,401 (15,361) 328,040
5108.02 Legislative Auditor OCE 213,553 (51,487) 162,066
5108.06 Leg. Auditors - Equip 0 4,000 4,000
OFFICE OF MANAGEMENT
5111.01 Office of Management S &W 863,359 7,501 870,860
5113.01 Clerical Svc Center S &W 255,592 (80,520) 175,072
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
INFORMATION TECHNOLOGY
5118.01 Information Tech S &W 948,416 4,524 952,940
5118.02 Information Tech OCE 481,061 13,400 494,461
5118.10 Information Tech Eqpt 109,650 750 110,400
FINANCE
5121.01 Fin Admin & Budget S &W 503,296 2,640 505,936
5129.02 Property Mgmt OCE 1,925,634 636 1,926,270
PLANNING
5141.01 Planning S &W 2,355,920 2,544 2,358,464
5141.34 Coastal Zone Mgmt. 333,380 (5,828) 327,552
HUMAN RESOURCES
5151.01 Human Resources S &W 1,447,503 47,412 1,494,915
5151.02 Human Resources OCE 87,032 (6,200) 80,832
5151.06 Human Resources Eqpt 3,000 (2,950) 50
5151.09 Advertising Expenses 10,000 (5,000) 5,000
RESEARCH & DEVELOPMENT
5161.22 Agriculture R & D OCE 455,800 (225,000) 230,800
5161.60 Tourism Promotion 689,220 89,476 778,696
5162.98 Hi Cty. Resource Center 78,200 80,000 158,200
5163.19 Energy - R & D 114,500 185,024 299,524
5163.20 Business Development R & D 52,195 195,000 247,195
5163.21 Soil & Water Conservation District 0 300,000 300,000
PUBLIC WORKS
5171.22 Building R &M OCE 2,086,825 42,600 2,129,425
5173.01 Public Works Admin S &W 1,057,120 45,216 1,102,336
5173.22 Water Spigot Maint OCE 96,050 5,300 101,350
5181.51 Automotive Division S &W 1,210,101 103,860 1,313,961
5181.52 Automotive Division OCE 4,075,065 310,600 4,385,665
5183.01 Engineering Division S &W 1,316,692 (85,440) 1,231,252
5183.02 Engineering Division OCE 28,120 600 28,720
5183.24 Grading Ordnce Implementation 170,500 (170,500) 0
5232.01 Bldg Inspctn S &W 1,572,112 (7,768) 1,564,344
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
POLICE
5203.51 Admin Sery S &W 3,785,421 42,991 3,828,412
5203.71 Traf Svc S &W 325,267 (17,943) 307,324
5206.01 Cid- Jab - Vice -S &W 3,285,931 98,155 3,384,086
5207.01 So Hilo Police -S &W 6,745,456 (183,416) 6,562,040
5210.01 Waimea Police -S &W 2,382,818 (88,330) 2,294,488
5211.01 Kohala Police- S &W 1,152,054 (55,349) 1,096,705
5212.01 Kona Police- S &W 6,259,614 93,038 6,352,652
5212.21 Kona Police CID -S &W 2,452,505 150,468 2,602,973
5214.01 Puna Police S &W 3,832,114 (57,557) 3,774,557
FIRE
5221.01 Fire Protection - S &W 29,087,680 (861,297) 28,226,383
5223.32 Ocean Safety- W HI OCE 18,332 (480) 17,852
5224.01 Fire Prevention- S &W 522,312 (87,624) 434,688
5227.42 Basic EMT Training OCE 916,603 (107,289) 809,314
5227.46 Basic EMT Training Equip 703,000 (86,000) 617,000
CIVIL DEFENSE
5241.02 Civil Defense Agc. Oce 182,300 10,000 192,300
LIQUOR CONTROL
5251.01 Liquor Control S &W 741,627 16,068 757,695
5251.39 Public Programs 0 20,000 20,000
PROSECUTING ATTORNEY
5271.01 Prosecuting Atty S &W 3,977,507 50,000 4,027,507
5271.13 Kona ProsAttyS &W 1,207,169 147,888 1,355,057
OFFICE OF AGING
5411.01 Office of Aging S &W 520,100 39,480 559,580
5411.10 Area Plan on Aging OCE 1,744,140 364,497 2,108,637
PARKS & RECREATION
5503.01 P &R Adm S &W 955,880 66,276 1,022,156
5503.02 P &R Adm OCE 559,925 (1,750) 558,175
5505.01 Parks Maint S &W 4,485,717 125,352 4,611,069
5505.02 Parks Maint OCE 2,329,900 56,000 2,385,900
5507.01 Recreation Div S &W 1,559,643 115,224 1,674,867
5507.02 Recreation Div OCE 673,300 1,750 675,050
5511.02 Hoolulu Park Complex OCE 411,400 10,000 421,400
5513.61 Aquatics Pools S &W 1,212,358 15,606 1,227,964
5513.62 Aquatics Pools OCE 893,683 25,000 918,683
5519.71 EAD Recreation S &W 97,558 84,372 181,930
5519.71 EAD Special Programs S &W 72,126 (69,876) 2,250
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
ENVIRONMENTAL MANAGEMENT
5671.01 Environmental Mgmt S &W 924,032 83,976 1,008,008
MISCELLANEOUS
5801.32 Trans to Housing Fund 1,014,581 (176,197) 838,384
5801.35 Trans to Solid Waste Fund 17,514,790 643,918 18,158,708
5801.36 Trans to Golf Course Fnd 332,422 (16,756) 315,666
5801.53 Tr to Budget Stablization Fund 0 2,777,397 2,777,397
5911.03 Vacation Pay 826,022 170,000 996,022
5911.04 Prov for Compensation Adj -G 0 (2,529,077) (2,529,077)
5913.03 Prov for Payroll Lag Adj (5,272,016) (30,822) (5,302,838)
TOTAL ADJUSTMENTS 1,597,642
HIGHWAY FUND
PART B ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
REVENUES
3609.10 Fund Bal From Prev Year 5,912,300 (385,785) 5,526,515
TOTAL ADJUSTMENTS (385,785)
EXPENDITURES
5281.01 Traffic Division S &W 2,346,003 (112,556) 2,233,447
5281.42 Traffic Signs & Markings 976,923 90,000 1,066,923
5301.01 Highway Maint Admin S &W 459,865 (115,980) 343,885
5301.02 Highway Maint Admin OCE 199,440 61,968 261,408
5301.11 S Hilo Road S &W 1,886,780 (169,368) 1,717,412
5301.21 N Hilo /Hamakua S &W 769,032 (50,520) 718,512
5301.41 N & S Kona Rd S &W 1,089,504 (34,164) 1,055,340
5301.61 Puna Road S &W 1,136,564 (95,196) 1,041,368
5911.03 Vacation Pay -H 826,022 50,000 876,022
5911.05 Prov- Compensation Adj -H 0 (160,059) (160,059)
5911.86 Workers Comp 200,000 150,000 350,000
TOTAL ADJUSTMENTS (385,875)
SEWER FUND
PART C ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
REVENUES
3609.12 Fd Bal Res for Repl Fund 1,671,907 (52,709) 1,619,198
TOTAL ADJUSTMENTS (52,709)
EXPENDITURES
5911.49 Prov- Compensation Adj -S 0 (52,709) (52,709)
TOTAL ADJUSTMENTS (52,709)
VEHICLE DISPOSAL FUND
PART G ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
REVENUES
3609.10 Fund Bal from Prev Year 574,625 (7,696) 566,929
TOTAL ADJUSTMENTS (7,696)
EXPENDITURES
5911.47 Prov- Compensation Adj -VD 0 (7,696) (7,696)
TOTAL ADJUSTMENTS (7,696)
SOLID WASTE FUND
PART H ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
REVENUES
3609.11 Transfer from Gen Fund 17,514,790 643,918 18,158,708
TOTAL ADJUSTMENTS 643,918
EXPENDITURES
5604.01 Landfills S &W 4,104,392 101,604 4,205,996
5604.02 Landfills OCE 8,097,901 212,826 8,310,727
5604.51 P -Hulu W.HI L -Fill S &W 514,310 42,540 556,850
5604.61 P -Hulu W.HI L -Fill OCE 6,523,500 100,000 6,623,500
5607.01 Bev Cont Deposit Pgm S &W 119,575 4,000 123,575
5607.02 Bev Cont Deposit Pgm OCE 645,425 (4,000) 641,425
5902.15 Health Benefits 647,464 25,000 672,464
5902.17 Retirement Benefits 786,100 (6,100) 780,000
5902.20 FICA Employer Share 401,000 (1,000) 400,000
5911.03 Vacation Pay -SW 0 30,000 30,000
5911.46 Prov- Compensation Adj -SW 0 (69,967) (69,967)
5911.86 Workers Comp 195,000 225,000 420,000
5913.03 Prov for Payroll Lag Adj (171,445) (15,985) (187,430)
TOTAL ADJUSTMENTS 643,918
GOLF COURSE FUND
PART 1 ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
REVENUES
3609.11 Transfer from Gen Fund 332,422 (16,756) 315,666
TOTAL ADJUSTMENTS (16,756)
EXPENDITURES
5911.45 Prov- Compensation Adj -GC 0 (16,756) (16,756)
TOTAL ADJUSTMENTS (16,756)
GEOTHERMAL RELOCATION & COMMUNITY BENEFITS FUND
PART J ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
EXPENDITURES
5101.02 Geothermal Clerk - Council Svc OCE 0 24,890 24,890
5143.02 Geothermal OCE 550,000 (120,890) 429,110
5281.32 Geothermal Traffic Signals & St Lights 0 36,000 36,000
5281.42 Geothermal Traffic Signs & Markings 0 60,000 60,000
TOTAL ADJUSTMENTS 0
HOUSING FUND
PART K ADJUSTMENTS
REVISED
2011 -12 ADD 2011 -12
ACCOUNT NO. DESCRIPTION ESTIMATE REDUCE ESTIMATE
OFFICE OF HOUSING FUND:
REVENUES
3303.80 Native Hawn Hsng Blk Grt 40,845 201 41,046
3609.26 Dept Charges 1,039,860 14,131 1,053,991
3609.11 Transfer from Gen Fund 1,014,581 (176,197) 838,384
TOTAL ADJUSTMENTS (161,865)
EXPENDITURES
5466.01 Office of Housing S &W 2,346,848 432 2,347,280
5466.02 Office of Housing OCE 589,713 (700) 589,013
5911.61 Prov- Compensation Adj -Hsng 0 (161,597) (161,597)
TOTAL ADJUSTMENTS (161,865)