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HomeMy WebLinkAboutCOM 0683.013 1998-2000 pNt~y F N1!r ° • William G. Davis `W ~~I~m; Stephen K. Yamashiro ~ Managing Director r; Mayor Henry Cho . 1j,•:; ,.o!•r~ Deputy Managing Director Irt. OF •NF,•P ~~lXZi~~1 II~ ~.t~~~tt 25 Aupuni Street, Room 215 Hilo, Hawaii 96720.4252 (808) 961-8211 Fax (808) 961-6553 KONA: 75.5706 Kuakini Highway, Suite l03 Kailua•Kona, Hawaii 96740 (808) 329-5226 Fax (808) 326.5663 May 5, 2000 The Honorable Chairman James Y. Arakaki - and Members of the County Council ,r County of Hawaii Hilo, HI 96720 ~.,a Dear Chairman Arakaki and Council Members: L.J The County of Hawaii Operating Budget for Fiscal Year (FY) 2000-2001 is hereby submitted for your consideration. The Operating Budget totals $175,076,612, a decrease of $1.3 million or 0.7 percent from the 1999-2000 budget. Although we anticipate a decrease in expenditures from last year, we will maintain public services at current levels, and we will continue to focus on public safety programs for our community. We also plan to boost our repair and maintenance programs to improve our County facilities. This Operating Budget submittal represents a $590,958 or 0.34 percent increase from our proposed budget presented to you on March 1, 2000. We are pleased to report that Real Property Tax revenues have increased after six consecutive years of decline. We also anticipate increases in delinquent tax collections. Our total estimated real property tax collection for FY 2000-01 is $84,508,500 compared to collections in 1999-2000 of $82,248,000. Our current budget picture was improved by an approximately $2.8 million reduction in our contribution to the Employee Retirement System. We have budgeted approximately $1.7 million of this money to address departmental budget needs and balance the budget. The remaining $1.1 million is budgeted for much-needed repairs and maintenance of our facilities. The highlights of the budget changes are as follows: ~g'?j • D~ ~j Comm. No, FSte No. ~ U D Ref. To: ~UNCIL Ref- Date_ MAY ~ S 7nOq Page 2 May 5, 2000 Operating Budget REVENUES The increase of $590,958 from our March submittal is primarily a result of a revised projected increase in real property tax revenues, amounting to $335,500. This increase in real property tax revenues reflects the net taxable valuations as certified by the Real Property Tax Administrator. We also anticipate collecting $500,000 in delinquent taxes from the Department of Hawaiian Home Lands. With the addition of delinquent taxes from the Department of Hawaiian Home Lands, we now expected to collect a total of $3.3 million in delinquent taxes. In intergovernmental revenues, the County's share of the Transient Accommodations Tax (TAT) has been increased to reflect the most current projections of the Council On Revenues. We now expect to receive $13,273,000 as the County's share of the TAT, a $33,000 increase from our initial projection. The General Fund fund balance has been adjusted to reflect our updated carryover. Initially, we had estimated a $13.6 million fund balance. We are now estimating a $12.7 million fund balance which we believe is a more reasonable figure. Since March, the grant estimates for Family Support increased from $969,129 to $975,939 and for Retired Senior Volunteers from $56,744 to $60,344. The grant for the Kealakehe Neighborhood Watch program has been deleted. We had anticipated a $70,000 grant from the State Office of Youth Services for the Kealakehe Neighborhood Watch program, but we will not receive this grant. Revenues from charges for services have been increased by $4,000 by adding fees for bid plans and special inspections and by increasing Building Division service fees to include work by its masons. Revenues from parking permits for disabled persons have been deleted with the repeal of fees ($13,500). Fringe reimbursements have been amended to reflect the changes made in the Housing Fund, an increase of $5,500. Page 3 May 5, 2000 Operating Budget EXPENDITURES There was a significant change in our Employee Retirement System (ERS) contribution which was reduced by $2,790,500 to reflect the new amount approved by the Board of Trustees of the ERS. We now anticipate a contribution of $485,200. With the reduction in the ERS contribution, we were able to increase our repair and maintenance budgets for the Department of Public Works by $600,000 and for the Department of Parks and Recreation by $435,658. Due to budget restraints in past years, we delayed needed repairs, but we are now able to place greater emphasis on maintaining and repairing our facilities. The reduction in the ERS contribution also enabled us to address departmental budget needs. The General Fund subsidy to the Golf Course Fund has been increased by $22,000 from our March 1, 2000, submittal. It had been anticipated there would be a Golf Course Fund balance carryover of $22,000, but this money was depleted by retroactive pay and an increase in the golf cart lease. The total General Fund subsidy to the Golf Course Fund is now $243,779. The County's debt service has been adjusted from our March projections by $314,141 due to changes in the State Revolving Fund repayment schedule and the addition of a $1.8 million loan for the Police Detention Facility. The provision for the vacation pay account has been adjusted by $450,000 to cover the anticipated cash-in-lieus with the changeover of the administration in December, 2000. The Real Property Tax Division's budget was amended by $138,500 to cover the reclassification and revised cost of the lease for the new Real Property Tax computer system. The Corporation Counsel budget has been adjusted by $600,000 from the previous estimate to reflect costs for special counsel. Page 4 May 5, 2000 Operating Budget There was not a need to include collective bargaining increases in this year's budget. We have attached a summary of the revenue and expenditure changes for your information. The budget package also includes a Narrative Summary of Budget Amendments for your review. The Operating Budget is a balanced fiscal plan designed to provide needed services to our community in the most efficient and effective manner. We look forward to your favorable consideration. Sincerely, Stephen K. Ya ashiro MAYOR SUMMARY OF CHANGES FROM MARCH 1, 2000 SUBMITTAL REVENUES Real Property Tax Certified Value $ 335,500 Delinquent Taxes 500,000 Increase in Grant In Aid 33,000 Increase in HCHA Fringe Reimbursement 5,500 Deletion of Disabled Parking (13,500) Public Works Additional Revenue 4,000 Reduction in Fund Balance 900 000 Revenue Adjustments 35 500 EXPENDITURES Increase in Real Property Tax Computers (138,500) Increase in Special Counsel (600,000) Increase in ATM Fuel Cost (50,000) Civil Defense Adjustment (13,136) Parks-Reallocations (109,985) Parks-Adjustment for ADA Toilets (23,580) Parks-Delete One Pauahi Maintenance 42,000 Parks/Recreation Electricity Increase (40,000) Debt Service-SRF & Detention Facility (314,141) Increase Golf Course Subsidy (22,000) Revised ERS Requirement 2,790,500 Increase in Vacation Pay (450,000) Increase in Public Works R&M (600,000) Increase in Parks R&M 435,658) Expenditure Adjustments 3( 5,500 COUNTY OF HAWAII t M F PART I AMENDMENTS TO THE OPERATING BUDGET 2000 - 2001 TABLE OF CONTENTS Paae PART A -GENERAL FUND Revenues 1 Aging 14 Animal Control 12 Board of Ethics 8 Civil Defense Agency 13 Civil Service 8 Committee on Children and Youth 6 Committee on People with Disabilities 6 Committee on Status of Women 6 Corporation Counsel 7 County Council 6 County Physicians 14 Data Systems 6 Elderly Activities 15 Emergency Medical Services Commission 6 Finance 7 Fire 1 1 Liquor Control 13 Mass Transit Agency 13 Mayor's Office 6 Miscellaneous Accounts 18 Nonprofit Grants 15 Parks 8~ Recreation 14 Planning 8 Police 9 Prosecuting Attorney 13 Public Works 9 Research and Development 8 Safety Coordinator 13 Salary Commission 8 Schools 14 PART B -HIGHWAY FUND Revenues 20 Expenditures 21 PART C -SEWER FUND Revenues 23 Expenditures 24 PART D -CEMETERY FUND Revenues 25 Expenditures 26 PART E -BIKEWAY FUND Revenues 27 Expenditures 28 PART F -BEAUTIFICATION FUND Revenues 29 Expenditures 30 PART G -VEHICLE DISPOSAL FUND Revenues 31 Expenditures 32 PART H -SOLID WASTE FUND Revenues 33 Expenditures 34 PART I -GOLF COURSE FUND Revenues 35 Expenditures 36 PART J -GEOTHERMAL RELOCATION REVOLVING FUND Revenues 37 Expenditures 38 PART K -HOUSING FUND Revenues 39 Expenditures 42 PART L- GEOTHERMAL ASSET FUND Revenues 45 Expenditures 46 NARRATIVE SUNIlKARY OF BUDGET AMENDMENTS OPERATING BUDGET 2000-2001 GENERAL FUND REVENUES: Real property tax revenues have been adjusted to reflect the net taxable valuations certified by the Real Property Tax Administrator and the projected delinquent tax collections from the Department of Hawaiian Home Lands. Revenues from parking permits for disabled persons have been deleted with the repeal of the fees. In intergovernmental revenues, the County's share of the Transient Accommodations Tax (TAT) has been increased to reflect the latest projections of the Council on Revenues. In addition, the grant estimates for family support and for retired senior volunteers have been revised, and the grant for the Kealakehe Neighborhood Watch program has been deleted. Revenues from charges for services have been amended by adding fees for bid plans and special inspections and by increasing Building Division Service Fees to include work by its masons. Fringe reimbursements have been amended to reflect the changes made in the Housing Fund. The fund balance carryover has been amended to reflect our updated carryover estimate. EXPENDITURES: FINANCE The Real Property Tax Division's budget has been amended to reflect the reclassification and revised cost of the lease for the new real property tax computer system. CORPORATION COUNSEL The Office of the Corporation Counsel has increased its request for special counsel, and the Family Support Division has amended its budget to reflect supplemental funding from the State. PUBLIC WORKS Reflected in the Building Division budget is increased funding for facility repairs and the mason positions transferred from the Highway Division; and in the Automotive budget, the cost adjustment for petroleum products. POLICE The Police budget has been amended to reflect the reassignment of the Traffic Enforcement Unit. CIVIL DEFENSE The salaries and wages estimated for Civil Defense have been revised. ELDERLY ACTIVITIES The budget for the Nutrition Program has been amended to reflect a) the salary adjustments of the site managers, b) the addition of a Federally-funded site manager, and c) the redistribution of grant funds. In addition, the RSVP budget has been adjusted to reflect the increase in grant funds. PARKS & RECREATION The Parks Department's budget has been amended to reflect a) increased funding for facility repairs, b) increased costs for ADA portable toilets, c) adjustments to Panaewa Zoo's budget, d) deletion of the Kealakehe Neighborhood Watch grant, e) increase in Recreation Division's electricity costs, and f) corrected wage estimates for Parks Maintenance, Recreation, Aquatics and Panaewa Zoo. DEBT SERVICE The County's debt service requirements have been adjusted to reflect the changes in the SRF loan repayment schedules and the addition of the $1.8 million for the police detention facility. MISCELLANEOUS The General Fund subsidy to the Golf Course Fund has been revised. The provision for vacation pay account has been adjusted to cover the anticipated cash-in-lieus with the changeover in administration. PENSION & RETIREMENT The ERS pension contribution has been reduced to the amount approved by the Board of Trustees of the ERS. HIGHWAY FUND REVENUES: The fund balance carryover estimate has been revised upward. EXPENDITURES: The amendments to the Highway Division's budget include a) the transfer of the mason positions to the Building Division, b) the additional charge for mason work, c) the construction of a Kona warehouse building, d) the rebudgeting of two combination mowers for Kohala, and e) the change in vehicle request from a sedan for the office to a utility vehicle for the safety & driver coordinator. SEWER FUND REVENUES: The Wastewater Division has increased the drawdown from the equipment replacement fund and has added two revenue accounts, charges for construction plan permits and charges to capital projects. EXPENDITURES: The division has revised its estimated needs for mainland travel, printing, electricity, fuels & lubricants, and sewer line sleeves. SOLID WASTE FUND EXPENDITURES: The Solid Waste Division has deleted funding for three vacant equipment operator positions to cover the budget increases in fuel costs and the West Hawaii landfill contract. GOLF COURSE FUND REVENUES: The subsidy from the General Fund has been increased by the reduction in the fund balance carryover estimate. EXPENDITURES: The reduction in the salaries and wages estimate has allowed the Golf Course Manager to restore funding for fuels, water and facility repairs to current levels and to increase funding for equipment repair parts. HOUSING FUND REVENUES: The Office of Housing has been assigned to administer the Workforce Investment Act (WIA) for the County. As a result, the Office has reduced its fund balance carryover projection and has increased its departmental charges. EXPENDITURES: The agency's budget has been amended to include costs for administering the WIA program. COUNTY OF HAWAII 2000-01 OPERATING BUDGET GENERAL FUND PART A ADJUSTMENTS REVISED 2000-01 ADD 2000-01 ACCOUNT NO. DESCRIPTION ESTIMATE (REDUCEI ESTIMATE REVENUES 3101.01 Real Property Tax-Current 79,688,000 335,500 80,023,500 3101.02 Real Property Tax-Delinquent 2,800,000 500,000 3,300,000 3202.20 Disabled Pers Park Permit 13,500 (13,500) - 3301.14 Retired Sr Volunteer Program 56,744 3,600 60,344 3302.50 Kealakehe Neighborhood Watch 70,000 (70,000) - 3304.01 State Grants-In-Aid 13,240,000 33,000 13,273,000 3304.17 Support Division Expense 969,129 6,810 975,939 3401.06 PW Bid Plans & Specs - 1,000 1,000 3401.61 Bldg Div Service Fees 242,300 99,488 341,788 3401.62 Bldg Special Inspection Fees - 1,000 1,000 3407.35 P&R Bid Plans & Specs - 1,000 1,000 3609.10 Fund Bal from Prev Year 13,600,000 (900,000) 12,700,000 3609.22 Reimb Health Plans-Hsg 58,000 100 58,100 3609.84 Reimb FICA/ERS-Hsg 152,000 5,400 157,400 TOTAL ADJUSTMENTS 3,398 EXPENDITURES FINANCE 5125.02 Real Property Tax-OCE 637,800 488,500 1,126,300 5125.10 Real Property Tax-Equip 373,000 (350,000) 23,000 CORPORATION COUNSEL 5131.10 Spec Counsel & Settl Lit 205,000 600,000 805,000 5131.41 Family Support Div-OCE 180,912 6,810 187,722 PUBLIC WORKS 5171.21 Bldg R&M-S&W 472,412 97,488 599,900 5171.22 Bldg R&M-OCE 736,070 600,000 1,336,070 5181.52 Automotive Division-OCE 896,881 50,000 946,881 POLICE 5203.01 Police Adm Div-S&W 4,476,100 (348,772) 4,151,208 5207.01 South Hilo Police-S&W 4,049,493 219,649 4,222,690 5212.01 Kona Police-S&W 3,356,502 129,123 3,475,593 REVISED 2000-01 ADD 2000-01 ACCOUNT NO. DESCRIPTION ESTIMATE (REDUCEI ESTIMATE CIVIL DEFENSE AGENCY 5241.01 Civil Defense Agency-S&W 303,626 13,136 316,762 PARKS & RECREATION 5421.21 Rural Cemeteries-OCE 9,938 (9,938) - 5421.32 Rural Cemeteries-OCE - 9,938 9,938 5482.02 RSVP-OCE 59,743 3,600 63,343 5483.01 Nutrition Program-S&W 411,191 25,282 436,473 5483.02 Nutrition Program-OCE 639,475 (15,229) 624,246 5483.03 Nutrition Program-Equip 18,425 4,647 23,072 5503.02 P&RAdmin-OCE 23,346 1,000 24,346 5503.38 Kealakehe Nbrhd Watch 70,000 (70,000) - 5505.01 Parks Maint-S&W 2,853,383 76,155 2,929,538 5505.02 Parks Maint-OCE 1,298,115 (18,420) 1,279,695 5505.51 Parks R&M & Improvements 13,000 435,658 448,658 5507.01 Recreation Div-S&W 1,319,105 2,574 1,321,679 5507.02 Recreation Div-OCE 323,900 40,000 363,900 5513.61 Aquatics Pools- S&W 580,231 (6,493) 573,738 5513.71 Aquatics Beaches- S&W 724,963 17,671 742,634 5523.01 Panaewa Zoo-S&W 236,598 5,378 241,976 5523.02 Panaewa Zoo-OCE 230,735 (500) 230,235 5523.25 Panaewa Zoo-Equip - 500 500 MISCELLANEOUS 5801.36 Transfer to Golf Course Fund 221,779 22,000 243,779 5803.01 Interest on GO Bonds-County 8,968,156 135,831 9,103,987 5803.02 Gen Ser Bond Red-County 10,283,573 178,310 10,461,883 5901.10 ERS Pension Accum Fund 3,275,700 (2,790,500) 485,200 5911.03 Vacation Pay 25,000 450,000 475,000 TOTAL ADJUSTMENTS 3,398 HIGHWAY FUND PART B ADJUSTMENT REVISED 2000-01 ADD 2000-01 ACCOUNT NO. DESCRIPTION ESTIMATE jREDUCEI ESTIMATE REVENUES 3609.10 Fund Bal from Prev Year 1,000,000 280,000 1,280,000 EXPENDITURES 5301.02 Highway Maint Admin-OCE 180,560 197,488 378,048 5301.06 Highway Maint Admin-Equip 406,100 155,000 561,100 5301.11 S Hilo Road-S&W 1,441,236 (128,364) 1312,872 5301.31 N&S Kohala Road-S&W 554,414 30,876 585,290 5301.42 N&S Kona Road-OCE 192,170 25,000 217,170 TOTAL ADJUSTMENTS 280,000 SEWER FUND PART C ADJUSTMENTS REVISED 2000-01 ADD 2000-01 ACCOUNT NO. DESCRIPTION ESTIMATE (REDUCE) ESTIMATE REVENUES 3401.02 Construction Plan Permits - 3,000 3,000 3401.71 WW Div Charges to Projects - 2,000 2,000 3609.12 Fund Bal Res for Repl Fund 703,408 107,362 810,770 3611.05 Sundry Revenues-Prior Year 100 400 500 TOTAL ADJUSTMENTS 112,762 EXPENDITURES 5631.01 Wastewater-S&W 1,842,218 47,017 1,889,235 5631.02 Wastewater-OCE 1,960,667 75,724 2,036,391 5911.19 Contingency 55,520 (9,979) 45,541 TOTAL ADJUSTMENTS 112,762 SOLID WASTE FUND PART H ADJUSTMENTS REVISED 2000-01 ADD 2000-01 ACCOUNT NO. DESCRIPTION ESTIMATE (REDUCEI ESTIMATE EXPENDITURES 5604.01 Landfills-S&W 1,797,902 (87,480) 1,710,422 5604.02 Landfills-OCE 1,953,465 21,550 1,975,015 5604.52 Puuanahulu Landfill-OCE 3,847,942 65,930 3,913,872 TOTAL ADJUSTMENTS - GOLF COURSE FUND PARTIADJUSTMENTS REVISED 2000-01 ADD 2000-01 ACCOUNT NO. DESCRIPTION ESTIMATE (REDUCEI ESTIMATE REVENUES 3609.10 Fund Bal from Prev Year 22,000 (22,000) - 3609.11 Transfer from General Fund 221,779 22,000 243,779 TOTAL ADJUSTMENTS - EXPENDITURES 5561.01 Golf Course-S&W 510,592 (13,740) 496,852 5561.02 Golf Course-OCE 274,553 12,940 287,493 5561.06 Golf Course-Equip - 800 800 5802.91 Pension Accum-GC 21,445 1,051 22,496 5802.94 FICA Employer Share-GC 39,061 (1,051) 38,010 TOTAL ADJUSTMENTS - HOUSING FUND PART K ADJUSTMENTS REVISED 2000-01 ADD 2000-01 ACCOUNT NO. DESCRIPTION ESTIMATE (REDUCE) ESTIMATE REVENUES 3609.10 Fund Bal from Prev Year 494,716 (40,045) 454,671 3609.26 Dept Charges 538,337 262,343 800,680 TOTAL ADJUSTMENTS 222,298 EXPENDITURES 5466.01 Office of Housing-S&W 1,283,574 42,378 1,325,952 5466.02 Office of Housing-OCE 332,179 157,820 489,999 5466.06 Office of Housing-Equip 38,600 16,600 55,200 5802.51 Pension Accum-Hsg 53,800 2,000 55,800 5802.54 FICA Employer Share-Hsg 98,200 3,400 101,600 5802.58 Employee Health Plans-Hsg 58,000 100 58,100 TOTAL ADJUSTMENTS 222,298