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Home My WebLink AboutCOM 0445.000 1998-2000 f~a~ ~`y .......~4 ALAN S. KONISHI DONALD IKEDA _ . ~ ~Couryry C,IeKk Deputy County Clerk ~ ~ ~ ~ ~ CONSTANCE R. KIRIU 7 Q CO Legislative Auditor ' 99 SEP 1. U J J OFFICE OF THE COUNTY CLERK County ojHawaii . 1 JNI ~ ~ Hawaii County Building ~~UIJ1~ ~ \ 25 Aupuni Street Hilo, Hawaii 96720 September 16, 1999 TO: Council Members FROM: Connie R. Kiriu~ Legislative Auditor RE: Budget Format for Fiscal Year 2000-2001 At its quarterly workshop held on September 16, 1999, the Deparhnent of Finance distributed the attached information, which contains budget instructions to all deparhnents and agencies for fiscal year 2000-2001. Please note that the budget format is evolving towards a performance budget for county programs. The handout entitled "County of Hawaii Fiscal Year 2000- 2001"with the palm trees on the cover is an example used by Budget Division that was taken from another county's program budget. It does not reflect the Hawaii County Clerk/Council narrative. Questions should be directed to the Department ofFinance-Budget Division. Att. Comm. Na ~~J F11e No. 8 yD Ref. To: FG Ret. Date SEP 1 7 1999 11~~ f ~ T~I~N7 ' O'F ~ 7 Y~ 1 YC~ Q U~ ~ T~ ?L YI YG ~i ~Ifs~ YO ~ s~T~$~ rs, x999 ~4 A GOOD BUDGET DOCUMENT WILL HIGHLIGHT INFORMATION THAT WILL IMPROVE DECISION MAKING AND EXPLAIN TO THE PUBLIC HOW ITS MONEY IS BEING SPENT. BUDGET FORMATS LINE-ITEM BUDGET A budget format which department outlays are listed by line- item, or object-of-expenditure. PERFORMANCE BUDGET A budget format that includes (1) performance goals and objectives and (2) demand, workload, efficiency, and effectiveness measures for each governmental program. PROGRAM BUDGET A budget format that, organizes budgetary information and allocates funds along program rather than departmental lines. A program is a set of activities with a common goal. BUDGET FORMAT OLD VERSUS NEW PRESENT FORMAT Department (Program) Description Department (Program) Goals Department (Program) Objectives Department (Program) Work Data PROPOSED FORMAT Department Mission Statement Department Goals Funding Source Program Program Description Program Objectives Program Highlights Program Measures Program Expenditures Personnel Position Summary BUDGET TERMS MISSION STATEMENT A mission statement defines the purpose of work and calls attention to what is important. It forms the foundation for the management plan and makes possible clear and realistic goals and objectives. GOAL A goal is a statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. OBJECTIVES An objective is something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. PERFORMANCE MEASURES Performance measures are indicators used to show (1) the need for a particular public service, (2) the amount of work accomplished, (3) the efficiency with which tasks were completed, and (4) the effectiveness of a program, which is often expressed as the extent to which objectives were accomplished. VAGUE OBJECTIVES • To continue to provide a high level of service and protection for the community. • Process monthly services and maintenance bills in a timely manner. • Respond to all tree-pruning requests as quickly as resources permit. • To develop and maintain computerized mailing lists of potential patrons. • Process all mandated records functions efficiently and effectively. REVIEW YOUR CURRENT OBJECTIVES. ARE THEY SPECIFIC AND MEASURABLE? OBJECTIVES ASSESSING AN OBJECTIVE • Does it tie to the overall goal of the department? • Is it simply stated? • Is it achievable within the budget period? • Is it stated in a form that is a guide to action? • Is it measurable? • Is it feasible or just a "pie-in-the-sky" political statement? MAKING AN OBJECTIVE MEASURABLE 1. Target date 2. Allocation of time 3. Work load 4. Turnaround time 5. Dollar 6. Results 7. Response time 8. Percentage completed PERFORMANCE MEASURES DEMAND Demand measures indicate the need for a particular public service and the scope of the work to be performed. They help officials understand why certain services are needed. They are useful for comparisons in workload over a period of time. *number of miles of streets to be cleaned *number of residences and businesses requiring garbage pickup *number of business burglarized in the preceding year *number and value of residences requiring fire protection *number of complaints received *number of park participants *number of emergency calls *number of reported thefts *number of parcels to be assessed What is the demand for this activity? WORKLOAD Workload measures indicate the amount of work actually performed to accomplish a specific task. Workload measures should be directly related to demand measures where possible to justify a given activity. *number of patrol hours 'number of garbage pickups *number of fires responded to *tons of trash picked up *acres of brush cleared *number of cases handled 'number of clients *number of inspections *number of reports written 'number of court appearances *tons of waste landfilled This measure is easy to develop but do not adequately capture the quality of work performed. PERFORMANCE MEASURES EFFICIENCY Efficiency measures establish a relationship between the resources used (dollar cost or manpower) and results obtained. This measure used in conjunction with the workload measures gives officials a good insight into how resources allocated to an activity are being utilized. It indicates the amount of service provided relative to the amount of input required. 'number of patrol hours per policeman `number of inspections per inspector 'number of garbage pickups per crew 'number of acres maintained per crew 'cost per 1,000 residents 'number of cases investigated per detective 'number of parcels assessed per assessor 'tons of asphalt used per mile 'cost per participant 'cost per round of golf 'number of cases per attorney Is the activity costing more or less than in the past? EFFECTIVENESS Effectiveness measures determine how well an activity meets an objective or fulfills a need. Effectiveness measures emphasize results and impacts of programs or activities. These measures are the most difficult to develop as subjective judgements may be involved. 'percent of burglary cases reported cleared by arrest and recovery of goods *average response time to an emergency call *percent of households recycling *cleanliness rating of streets 'rate of injuries per 100 incidents "percent of recruits passing probation 'percent of citizens rating service as satisfactory. DO NOT FORGET TO UPDATE YOUR GOALS, OBJECTIVES AND WORK DATA. EACH OBJECTIVE SHOULD BE A SPECIFIC, MEASURABLE ACHIEVEMENT ATTAINABLE WITHIN A STATED TIME FRAME. YOUR WORK DATA SHOULD INCLUDE QUANTATIVE PERFORMANCE MEASURES. September 16,1999 TO: ALL DEPARTMENTS D AGENCIES FROM: GARY TAKAMURA, BUDGE ADMI~IST~ R T SUBJECT: BUDGET INSTRUCTIONS FY 2000-O1 Your assistance is requested in providing budget estimates for FY 2001 and the two-year period thereafter. Since we do not anticipate any growth in revenues, we ask that, except for straight-time wages, the total of your department's funding request be no more than your current year's budget amount. To assist you in budget preparation, we enclose a standard price list of commonly budgeted items and a report on your past five years' expenditures by object level. Your budget submittals are due in the Budget Office as completed but no later than the following dates: October 29, 1999 Financial Data Updated Revenue Estimates, Position and Expenditure Worksheets, Department/Agency Budget Narrative, and Budget Allocations by Council Districts November 12,1999 Program Data Updated Goals, Objectives, Measures, Etc. BUDGET INSTRUCTIONS 1. WORKSHEET INSTRUCTIONS: a. Budget requests should be readily identified by the Budget Office. Use red pen or highlight data. b. Requests should be made at the object level with expenditures itemized. c. Use object code manual for proper classification of expenditures. d. Limit description of itemized expenditures to 25 spaces. e. Limit number of items to 26 (A to Z). f. Keep a copy of your completed worksheets for future reference such as verifying data entered as requested. 2. NEW POSITIONS: Unless approved by the Mayor, do not budget for any new County-funded positions. 3. SALARIES AND WAGES: (011 - 021- 099) a. Review position reports and update as necessary. b. Do not budget for any salary increases beyond that approved under applicable collective bargaining agreement. c. Increment due date should be shown as the last increment received or last increment due under applicable collective bargaining agreement. If there were any new hires, show date of hire. d. Budget overtime and miscellaneous S&W expenses according to projected needs. 4. OTHER CURRENT EXPENSES: (100 - 200 - 300) a. Provide details in spaces for each object code, especially miscellaneous contractual services, miscellaneous materials and supplies, and other charges. b. Building Repairs and Maintenance -confer with Department of Public Works, Building Division. c. Training -confer with Department of Civil Service. d. Clerk's office will again budget for postage and machine room support. e. Accounts Division will budget for County Building telephone charges and will continue to budget for certain cellular charges. f. Purchasing Division will budget for storeroom supplies for all i departments. g. Automotive Division will budget for gas, oil, parts and services it provides in-house for General Fund agencies. 5. EQUIPMENT: (400) a. Complete EQUIPMENT REQUEST FORM (B-202) and DEPARTMENT PRIORITY LISTING (B-201). If request is for an equipment replacement, supply the inventory number or CH number. b. List equipment requests in priority order on worksheet details; and, if possible, indicate nature of request (4 dr compact-repl CH 1055; steno chair-new position). c. Do not forget to budget expenses associated with equipment, such as supplies, maintenance contracts, telephone line, etc. d. For motor vehicles and heavy equipment, complete replacement schedule prior to budgeting equipment requests and submit the schedule with your budget worksheets. As a reminder, the total cost of the annual replacements should reconcile to your current and future budget estimates. 6. FUTURE YEARS: a. Project requirements to FY 2002-2003. b. Future years estimates need to be credible for strategic planning and decision-making purposes. 7. BUDGET NARRATIVE: Include in your submittal a brief narrative highlighting key elements and major points of interest that have gone into your budget request. The narrative statement should also explain and justify any program expansions and expenditure deviations from your current budget. 8. DISTRICT ALLOCATIONS: a. Provide breakdown of revenue estimates and appropriation requests by Council districts. b. Be prepared to defend your district allocations to Council members and concerned taxpayers. c. Resubmit district breakdown in accordance with budget submitted to the County Council. 9. PROGRAM BUDGET a. The program data section of the budget has been revised. The new format and requirements will be discussed. b. Do not forget to update your goals, objectives and performance measures. Each objective should be a specific, measurable achievement attainable within a stated time frame. Your quantitative performance measures should express the progress towards achieving the program's goals and objectives. l0.OTHER REMINDERS: a. Review and evaluate your operations and existing programs to eliminate waste, improve efficiency and increase productivity. b. If applicable, re-evaluate user fees and charges for services. Should you have any questions or need help, please call the Budget Office at X8259 or X8489. TENTATIVE BUDGET TIMETABLE September 16,1999 Distribute budget worksheets, instructions and forms October 29,1999 Due date for department/agencies to submit revenue estimates, budget highlights, worksheets, and district allocations November 12,1999 Due date for departments/agencies to submit program data (goals, objectives, measures, etc.) December 16- 22,1999 Balance and type Legislative Budget December 28,1999 Return proposed Operating Budget to departments for review and comments December 30,1999 Forward copies to Legislature January 3- 28, 2000 Meet and review budget requests with departments February 1-22, 2000 Balance budget and finalize message February 23-28, 2000 Machine room to xerox and bind Operating Budget March 1, 2000 Submit Mayor's Budget to County Council April 14, 2000 Due date for departments/agencies to submit proposed budget amendments May 5, 2000 Submit Mayor's Budget Amendments to County Council COUNTY OF HAWAII FISCAL YEAR 2000-2001 COUNTY CO UNCII,/CLERK DEPARTMENT SUMMARY Mission Statement To serve and provide the best public service and promote the public good by assisting the County Council in its policy making process as ahard-working team striving for the consistency, accuracy and quality that comes with excellence. Department Goals Council Provide for the safety and well being of the residents of the County by enacting legislation commensurate with these goals in an efficient, effective and responsible manner so as to instill confidence in the legislative processes. Clerk 1. To provide current and relevant infonnation on Council actions and deliberations to other governmental entities, the business sector, the general public, and the media in an orderly and efficient manner. 2. To provide clerical support services to the Council to enhance timely and effective legislation. HSAC/NACo 1. To coordinate County programs in the best interest of the people of the State. 2. To present a unified lobbying effort on the State and Federal levels. 3. To provide a forum in which public and private entities work toward resolving problem azeas or encouraging new developments for the benefit of the people. Legislative Expenses. Council 1. To maintain close working relationships with State legislators and the State administration. 2. To prepare a legislative program addressing the needs of the County and its citizens. COUNTY CO UNCII,/CLERK DEPARTMENT SUMMARY Legislative Auditor 1. To develop and expand upon the repository of legislative materials. 2. To provide assistance to the County Council in its review and approval of the annual operating and capital budgets. 3. To continue to work with the extemal auditors in developing an effective extemal audit program. 4. To provide effective committee and council staff support. Election Division To conduct and administer all County elections in compliance with state statutes; to maximize voter registration and turnout; to provide voters with convenient access to registration stations and polling places. Funding Source General Fund $ General Fund Grant Revenue $ Grant Revenue Total Budget: $ Total Equivalent Personnel (E/P): COUNTY CO UNCII,/CLERK COUNCIL,/CLERK Program Description Council The Hawaii County Charter vests the legislative powers of the County on the County Council. The Council's primary functions are legislative and public policy formulation. Clerk Provides secretarial and staff assistance to the County Council at its council and committee meetings and public hearings; provides stenographic assistance to council members; processes referred items to the Council for deliberation and action; certifies to all official actions of the Council; maintains all records filed with the County Clerk; provides postal and duplicating machine services for all County agencies. HSAC/NACo The Hawaii State Association of Counties provides a forum for elected County officials to share ideas and work cooperatively toward common objectives. Through this organization, the counties aze afforded the opportunity to present a unified posture at the State level and the national level (National Association ofCounties -NACo). islative Expenses To enable council members to participate at the State Legislative sessions. Such participation is critical to ensure that the County's needs and interests aze addressed in delivering services to the people. __islative Auditor To provide technical support to the Hawaii County Council in the dischazge of its legislative responsibilities. Support includes and is not limited to legislative reseazch, legislative drafting, investigation and reference services. COUNTY COUNCIL,/CLERK COUNCIL/CLERK Program Objectives Council 1. Develop a stable economic environment. 2. Ensure growth in the real property tax base. 3. Expand or improve upon the services of the County without burden to the taxpayer. Clerk 1. Improve the delivery of services to the Council and the public. 2. Implement the new records management and retrieval system to provide greater public access to documents. HSAC/NACo 1. To actively participate in HSAC and NACo activities. 2. To participate in meetings, conferences and seminazs involving the public and private sectors to resolve common problems and develop effective legislation. Legislative Expenses 1. Continue lobbying efforts to secure additional revenues and CIP appropriations for the County. 2. Develop a legislative package that targets the County's needs and interests and lobby for legislative enactment to those ends. 3. Meet with Big Island legislators to determine legislative strategies. Legislative Auditor 1. Encourage staff development and training to expand technical and professional knowledge. 2. Ensure that legislation consistent with Council policies and programs are enacted. 3. Develop program and system for conducting expanded program reviews and special studies. 4. Adopt manual for internal controls. Program Highlights CO LINTY CO UNCII,/CLERK COUNCIL/CLERK Program Measures FY 1998-99 FY 1999-00 FY 2000-O1 Actual Estimate Estimate Council Council Meetin s 24 Committee of the Whole Meetin s 2 Committee Meetin s 80 Council Public Hearin s 6 Committee Public Hearin s 4 Committee Worksho s 2 Subcommittee Meetin s 4 HSAC/NACo HSAC Conferences 2 NACo WIR Conferences 2 HSAC Executive Committee Meetin s 9 NACo Le islative Conference 1 NSAC Tourism and Economic Develo ment 4 Le islative Ez enses Le islative 24 Le islative Auditor Council Meetin s Attended Committee Mee[in s Attended 90 Committee of the Whole Meetin s Attended 12 Council Public Hearin s Attended 8 CounciVCommittee Site Visitations Attended 15 External Audit Staff Da s 7 Committee Public Hearin s 4 Committee Worksho s 2 Subcommittee Meetin s 4 Information/In ut Meetin s or Presentations 6 Program Expenditures FY 1998-99 FY 1999-00 FY 2000-01 Actual Estimate Re uest Ez ansion Total E uivalent Personnel (E/P) Salaries and Wa es ] 520 892 erations 1,399 701 E ui ment 8,020 Pro ram Total 2 928,613 COUNTY COUNCII,/CLERK COUNCIL/CLERK PERSONNEL POSITION SUMMARY FY 1998-99 FY 1999-00 E/P FY 2000.01 E/P Position Title E/P Appropriated Request A ro riated Council Cha erson 1.0 Councihnember 8.0 Coun Clerk 1.0 De u Coun Clerk 1.0 Le islative Auditor 1.0 Administrative Assistant to the Le is Auditor L0 Council Aide II 1.0 Council Aide III 7.0 Council Le islative Assistant 3.0 Council Services Assistant I 1.0 Council Services Assistant II 4.0 Council Services Su ervisor 2.0 Du lica[in Machine erator 3.0 Executive Assistant [o the Council Chair 1.0 Fisca]/Pro ram Review Auditor 1.0 Le islative Anal st III 1.0 Le islative Auditor Assistant I 2.0 Le islative Auditor Assistant II 3.0 Le islative Audi[orBesearch Assistant 1.0 Le islative Information & Reference Technician 1.0 Personnel-Senior Account Clerk 1.0 Senior Clerk-Steno ra her 1.0 Senior Du licatin Machine O erator 1.0 S ecial Assistant 1.0 Su ervisin Du licatin Machine erator 1.0 Total 49.0