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2009-02-AU Limited Scope Performance Audit of the Highway Fund
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2009-02-AU Limited Scope Performance Audit of the Highway Fund
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Chapter 2 <br />HIGHWAY FUND <br />Chapter 2: HIGHWAY FUND <br />Established under section 249 -18, Hawaii Revised Statutes (HRS), <br />the Highway Fund provides for the expenditure of vehicular taxes <br />collected in each County for the following purposes: "(1) For <br />acquisition, designing, construction, improvement, repair, and <br />maintenance of public roads and highways, including without <br />restriction of the foregoing purposes, costs of new land therefore, of <br />permanent storm drains or new bridges, as well as repairs or <br />additions to storm drains or bridges; (2) For installation, <br />maintenance, and repair of street lights and power, and other <br />charges for street lighting purposes, including replacement of old <br />street lights, on county maintained public roads and highways; (3) <br />For purposes and functions connected with traffic control and <br />preservation of safety upon the public highways and streets; (4) For <br />payment of interest on and redemption of bonds issued to finance <br />highway and street construction and improvements; (5) [applicable <br />to city and county of Honolulu only]; (6) For purposes and functions <br />connected with mass transit; and (7) For the acquisition, design, <br />construction, improvement, repair, and maintenance of bikeways." <br />In addition to vehicle weight taxes and motor vehicle registration <br />fees collected by the County under chapter 249, HRS, other <br />sources of revenue for the Highway Fund include public utility <br />franchise taxes under chapter 239, HRS; fuel taxes under chapter <br />243, HRS; and other revenues such as State reimbursement for <br />highway traffic signal maintenance and recovery for damages. <br />Hawaii County <br />Highway Fund Revenues and Expenditures <br />Highway Fund Revenue Sources <br />As reported by DPW Deputy Director Jiro Sumada to the County Council <br />in Communication No. 950.2 dated February 6, 2008: <br />Revenue Sources (Average Over Past 5 Years) <br />Fuel Tax — Operations (5.0 cents per gallon) . ............................... $ 4,410,420 <br />Fuel Tax — Local Road Improvements (3.8 cents per gallon) ........ $ 3,350,578 <br />Public Utility Franchise Tax ............................. ..............................$ 6,411,124 <br />Vehicle and Trailer Weight Tax ...................... ............................... $ 5,035,282 <br />Other (State DOT Signals, Recovery for Damages, etc.) .............. $ 952,874 <br />$ 20,160,278 <br />5 <br />
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