2022-05 Department of Finance Real Property Tax Division Revenue Cycle Management

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Tyler J. Benner County of Hawai'i County Auditor Office of the County Auditor County of Hawai'i 120 Pauahi St., 309 Hilo, HI 96720 F Office of the County Auditor F 808.961.8905 Ph 808.961.8386 +'•. www.hawai`icounty.gov September 14, 2022 Honorable Maile Mederios David, Council Chair and Members of the Hawaii County Council Hawaii County Council 25 Aupuni Street Hilo, Hawaii 96720 Dear Chair David and Council Members, In accordance with generally accepted government auditing standards and the Hawaii County Charter Section 3-18(d)(2), the Office of the County Auditor conducts or causes to be conducted: Performance and/or financial audits of the funds, programs, services, and operations of any county agency, executive agency, or program, as set forth by the county auditor in an annual audit plan that shall be transmitted to the county council and the mayor and filed with the county clerk as a public record. The Real Property Tax Division (RPT) has done a commendable job managing a vast array of parcels with limited staff resources averaging a collection rate of between 97% and 99%. However, the accumulative effect of accruing uncollected accounts is consuming more time, effort, and resources, with each subsequent billing cycle. To maintain an efficient workflow, RPT has created several definitions for the parcels they manage. Compartmentalization in and of itself is not a problem, however, the division must develop workflows for each definition to ensure an equitable process. We have worked with the division to offer eleven (11) recommendations. The division has expressed general agreement with our findings. If you have any questions or concerns about the status of the findings and recommendations discussed, please feel free to contact me at 808-961-8386. Respectfully, Tyler J. Benner County Auditor County of Hawaii