HomeMy WebLinkAboutCOM 0010.008 2022-2024 JMZY OF M •
HEATHER L. KIMBALL Phone: (808)961-8828
" ,'I°ie; Fax: (808)961-8912
COUNCIL CHAIR ;+ ,1�� Email:heather.kimball(c�hawaiicounty. ov
Council District 1 (North Hilo, _�__�: g
Hamakua, and portion of Waimea) •
--
e OFµr•P
HAWAI`I COUNTY COUNCIL
COUNTY OF HAWAI`I ,
25 Aupuni Street, Ste. 1402, Hilo, Hawai`i 96720 ccp€-a
;f1
• 4U
DATE: May 31, 2024
ev
TO: Members of the Hawai'i County Council �.
FR61V1:' r= Heather Kimball, Council Chair
SUBJECT: Approved Minutes of the Hawai`i State Association of Counties Executive
Committee Meeting held on April 5, 2024, and Officer's Reports
Please find attached the approved minutes of the Hawai`i State Association of Counties
Executive Committee Meeting April 5, 2024. Please also view the attached of the Hawai`i State
Association of Counties Officer's reports.
Please place these matters on the agenda for the next appropriate Committee.
Mahalo
Beverly Tese
Comm. No. (O. 15
Ref. To: Otitti
Hawai`i County is an Equal Opportunity Provider and Employer
Ref. Date �JU�N ® 6 2024
'ANTE Ass0 4.•
Hawai`i State Association of Counties (HSAC) " sA
Counties of Kauai, Maui, Hawaii, and City & County of Honolulu *
Website:hawaiicounties.org; Email:hsac@hawaiicounties.ore r"
•
AGENDA
HSAC EXECUTIVE COMMITTEE MEETING
MONDAY,MAY 20 2024
1200 P.M., or soon thereafter
Zoom link
Meeting ID: 844 3685 8034
Passcode: 633713
City and County of Honolulu
530 South King Street, Room 202, Honolulu, Hawaii 96813
County of Hawaii
25 Aupuni Street, Suite 2409, Hilo, Hawai`i 96720
County of Kauai
4396 Rice Street, Suite 209, Lihu`e, Kauai, Hawaii 96766
County of Maui
200 S. High Street, Wailuku, Maui, Hawaii 96793
1. CALL TO ORDER
2. APPROVAL OF AGENDA
3. MINUTES
a. April 5, 2024 Executive committee meeting.
4. REPORTS
a. Treasurer's Report
b. County Reports:
i. County of Hawai`i
ii. County of Kaua`i
May 20, 2024, HSAC Meeting Agenda Page 12 3a�SPSE ASrpC''
SAr;
s :
�PcOUNS�
iii. County of Maui
iv. City and County of Honolulu
c. NACo Report
d. WIR Report
e. Executive Director Report
f. Legislative Report
5. UNFINISHED BUSINESS
a. Discussion on updates to the HSAC ByLaws.
6. NEW BUSINESS
a. Federal Funding Opportunities; Presentation from Andy Winer (Strategies 360)
and Keith DeMello (Ulupono Initiative).
b. Review and approval of the following documents from Carbonaro CPAs &
Management Group:
i. Conflict of interest policy.
ii. Whistleblower policy.
iii. Document retention and destruction policy.
c. Discussion and approval to hire a facilitator to assist with an HSAC Strategic
Planning meeting in June, 2024.
d. Maui County Council Resolution No. 24-84, "APPROVING THE FISCAL
YEAR 2025 OPERATING BUDGET FOR THE HAWAI`I STATE
ASSOCIATION OF COUNTIES," approved by the Maui County Council on
April 19, 2024.
e. Communication (04/25/2024) from Jade K. Fountain-Tanigawa, County Clerk,
County of Kauai, transmitting Resolution No. 2024-18, "RESOLUTION
APPROVING THE PROPOSED FISCAL YEAR 2024-2025 OPERATING
BUDGET FOR THE HAWAI`I STATE ASSOCIATION OF COUNTIES, which
was approved by the Kaua`i County Council on April 24,2024.
May 20, 2024, HSAC Meeting Agenda Page 13 �;stpASso
* SAS:
CR tS
. CO M�.
f. Communication (05/07/2024) from Judge Crabtree (ret.), Director of
the Center for Alternative Dispute Resolution (CADR), requesting HSAC
appointments to CADR Advisory Board.
7. ANNOUNCEMENTS
a. Scheduling of the next Executive Committee meeting.
8. ADJOURNMENT
9. EXECUTIVE SESSION
.gyp?E ASSo
Hawai`i State Association of Counties (HSAC) sA41, ,;
Counties of Kauai, Maui, Hawaii, and City & County of Honolulu '
• * *
Website:hawaiicounties.org ; Email: hsac@hawaiicounties.orQ
MINUTES '"
HSAC EXECUTIVE COMMITTEE MEETING
FRIDAY,APRIL 5 2024
5:00 P.M.,or soon thereafter
Zoom Iink
Meeting ID: 864 7046 8906
Passcode: 100374
City and County of Honolulu
530 South King Street, Room 202, Honolulu, Hawaii 96813
County of Hawai`i
25 Aupuni Street, Suite 2409, Hilo, Hawaii 96720
County of Kauai
4396 Rice Street, Suite 209, Lihu`e, Kauai, Hawaii 96766
County of Maui
200 S. High Street,Wailuku, Maui, Hawaii 96793
Attendees: Tommy Waters, Heather Kimball, Tamara Paltin, Bernard Carvalho, Nahelani
Parsons, Kyle Shiroma, Kamakana Watanbe, David Raatz, Richard Mitchell, Clarissa
MacDonald, Jon Okudara, Kasie Apo Takayama, Sommerset Yamamoto, Jade Tanigawa, Shane
Sinenci.
I. CALL TO ORDER
Called to order @ 5:04 p.m.
II. APPROVAL OF AGENDA
Agenda approved.
III. MINUTES
a. January 17, 2024 Executive committee meeting.
April 5 2024, HSAC Meeting Minutes Page 12
e f011N
b. February 29,2024 Executive committee meeting.
Minutes approved.
IV. REPORTS
a. Treasurer's Report
CM Waters:As of Feb 29,2024:
Balance in the primary HSAC account: $223,368.91.
The balance in the HSAC conference account: $5,002.41.
Total deposit account balances: $228,371.32
Treasurer's report adopted.
b. County Reports:
i. County of Hawai`i
CM Kimball - Hawaii County Council: briefly for Hawaii County. We just had a proposed
charter amendment come through to extend our term length to 4 years, and allow us to do 3
consecutive terms. It did not pass. Recommend to propose those kinds of charter amendments
from your charter commission. Working on short term rental bill. Also paired with our short term
vacation rental is an update to our accessory dwelling unit code which makes them super easy to
build, but prohibits them from being uses short term vacation rentals. looking at updates to our
Api code. So we can promote beekeeping across the island. There was limited areas where they
could do beekeeping. So we're expanding that. Also have other charter amendments to do with
appointment of the Mayor's cabinet and how quickly that needs to happen, and ensuring that
between each, even if a mayor is re elected, their Cabinet needs to be reapproved by the Council
in that second term, which was not clear in our charter. And then our other charter amendment
has to do with the composition of our planning commissions and ensuring that we have some
expertise on those commissions.
ii. County of Kaua`i
CM Carvalho: started our budgetary process on March 28. Discussed Bill 2912, related to
Cspace, and we talked about that from before with the States legislature. There's another bill to
pay fees on the golf course which is moving forward. One bill, 2914, related to Government
April 5, 2024, HSAC Meeting Minutes Page 13
1 5A(1
s
°°couNt`e
assistant workforce housing, the 2 bills for housing and one for housing, eligibility
and selection. But both were deferred. So the first deferred to April seventeenth, which is the
workforce housing, and then the second one relating to housing, eligibility, selection.
iii. County of Maui
CM Paltin: Also in the budget process now, Had council meeting with second and final reading
for the eminent domain for landfill site as permanent disposition site. One affordable housing
project moved forward out of committee today as well. One idea that has come up through our
budget process is meeting with all the departments. We're just in the phase right now of asking
questions, not making decisions. But you know, we have, like one fourth less of police. Looking at
the incentives Honolulu has. Looking at the possibility of when somebody is able to retire,
whether they're on the 25 Year Plan or the 30 Year Plan, they retire and start the very next day
again, and not have to pay into their retirement. And then get to take home all that money. So it's
kind of like a a little bit of a bonus cause you already earned your retirement. Maybe an idea for
legislation next year. 3 or 4 new departments that are supposed to come online that are charter
mandated. It's one is the bifurcation of housing and human concerns. They were together, and
we're separating. There's also the Department Oiwi Resources, which is where the county
archaeologists would be under. And then there's the east Maui Water Authority Board, which
would be hiring an executive director. The House Finance Committee recently, like sometime last
week, had a resolution about sleeping in cars, I think introduced by Darius Kila, and then they
did a gut and replace on the resolution. Second pedestrian fatality or not pedestrian but second
road fatality. This week the road was closed. One day was windy, the lines broke in the road, so
it's kind of a treacherous drive every day to come into work.
CM Kimball: Suggestion for conference topic to include safe streets/complete street
conversation.
iv. City and County of Honolulu
CM Waters: In budget deliberations. looking at setting new rates for STVR use.At$9 per 1,000.
Discussion on if it's less than a million dollars you pay a different rate. We do have about 3,000
April 5, 2024, HSAC Meeting Minutes Page I 4 3'ayTPTEAsyOc4
I
vacancies countywide, looking if can raise salaries because there are some
positions cannot fill. Also a large vacancy rate for police officers, looking at doing a signing
bonus of$25,000. 427 vacancies for police. About 1700 uniform police officers working now but
it should be over 2000. SB 3202 potential for further discussion. Current homeowners rate is
$3.50 and B&B must be owner occupied. Sued by Short term rental alliance in federal court.
Issue with 30 days or 90 days.
CM Kimball: Looking at getting everyone registered because we currently have owner occupied
and un-hoste STVR. They're all in the same tax class, and I want to parse them out and give
owner occupied a little bit of a tax benefit, but we have too many people operating
CM Kimball: Discussion on vacancies also being an issue, not competitive salaries when
compared to other states. some of our key positions like our engineers or wastewater operators
accountants. We can't find any accountants.
CM Carvalho: All in same position on the vacancies, maybe can come up with a plan
collectively.
Further discussion on how the salary commissions operate on all counties.
CM Kkmball:: I wanted to propose that we actually write a a brief report that you submit to me
before the meeting of your counties reports, and the reason for that is often we're talking about
bills that we have interest in between counties, and it would be great to have the links to those
included in a in a write up that we can just share after the meeting. So for next meeting it, it
doesn't have to be formally part of the minute minute, because the reports are already on there or
the agenda. But if you could just the day of send me a brief email with your just a bullet pointed
list. Obviously, if you want to talk about more than that, that's fine.
c. NACo Report
ED Parsons: Reminder to register for July Annual NACo conference. Kipukai was in the NACo
magazine.
April 5, 2024, HSAC Meeting Minutes Page 15
3�
: 1 SM
Opc. '
d. WIR Report
CM Shane Sinenci: WIR conference coming up in Yosemite. Also discussion on hosting the WIR
in 2026, not sure from legal counsel if can commit a future council to this.
e. Executive Director Report
Executive Director Report
April 5, 2024
Last report was given on February 29, 2024. The_following is a summary of the work being
conducted by the Executive Director.
Highlights
• Worked with the Treasurer's office on drafting the proposed draft budget and
justifications.
• Follow up on the W9s for the vendors from the HSAC annual conference.
• Training for offices in transition of their roles.
1. Executive Committee Officers Support:
President Support:
o Drafted HSAC agenda with follow up to collect all relevant attachments.
o Updated the DCCA business registration to reflect the new slate of officers.
Secretary Support:
o Meeting with the Secretary's team to review and plan updates to the website.
o Sent out reminders about the next HSAC EC meeting.
Treasurer Support:
o Need to update signature cards for the conference and main account.
o Following up with the accountant from Carbonara on the 2019 discrepancy, they
requested bank statements from 2015-2019 in order to resolve a lump sum
adjustment.
o Audit-Brian Van Camp has been confirmed They will begin the audit once they
receive the report from the Carbonara accountant. No agreement has been signed
yet, as they will wait until we are ready to begin to send it over as a third of the
payment for services will be due at that time.
o Reviewed the Treasurer's report.
o Maintenance of HSAC QuickBooks records. Completed reconciliation of last
month's transactions in Quickbooks.
April 5, 2024, HSAC Meeting Minutes Page 16 ,<""'".'
A SA1*
NCO 1.
o Processed reimbursements and invoices and uploaded
documentation to the HSAC google drive as well as sent out copies of the
documentation to the HSAC President.
o Following up with our accountant, Carbonara&Associates to provide support in
resolving the 2019 Quickbooks reconciliations.
2. Fundraising Plan
o Building out the website is the key initial step in developing a corporate
partnership program.
o Looking into the details around a corporate partnership outline.
3. Legislative Update:
o Weekly HSAC legislative check in meetings and bill update reports.
o Attending in person and on zoom on behalf of HSAC at the Capitol.
4. Conference Update:
o Joined the conference planning conversations and shared past documents, and
other additional resources available on the website.
o Shared the conference guidebook containing a timeline of events and key elements
that need to be planned out.
f. Legislative Report
Jon Okudara: Provided a legislative report on the bills.
2024 HSAC LEGISLATIVE PACKAGE as of 04/04/2024
HSAC 2024 BILLS
HB1854 Relating to Tobacco Products.
SB2224 Relating to Tobacco Products
NEITHER OF THE HSAC BILLS WERE SCHEDULED FOR HEARING
2024 Tobacco Products bill:
HB 1778, HD2 RELATING TO TOBACCO PRODUCTS.
Was heard by HLT, reported out as HD1, and referred to JHA; reported out of JHA as
HD2, which clarified that:
• The States "preemptive power extends solely to the taxation of
cigarettes, tobacco products, and electronic smoking devices; and
April 5, 2024, HSAC Meeting Minutes Page I 7 :S.0,..rap
1p 9t
1SA'z
.0,cous„pr'
• The counties already have the authority to regulate
smoking, the sale of tobacco products, and electronic smoking devices,
"as long as the ordinance does not conflict with or is more stringent the
state law "
HB 1778 did not meet the Crossover deadline. The amendments in HB 1778 are not
necessary:
Article VIII, section 3, Hawaii Constitution
The taxing power shall be reserved to the State, except so much thereof as may be
delegated by the legislature to the political subdivisions...
§328J-11.5 Statewide concern...
(c) Nothing in this chapter shall be construed to limit a county's authority under
section 328J-15.
"§328J-15 County ordinances. (a) Nothing in this chapter shall be construed to
supersede or in any manner affect a county smoking ordinance; provided that the
ordinance is at least as protective of the rights of nonsmokers as this chapter.
(b) Nothing in this chapter shall prohibit a county from enacting ordinances more
stringent than this chapter: "
HB1855 Relating to Family Leave.
SB2225 Relating to Family Leave.
Establishes a paid family leave program for state and county employees.
NEITHER OF THE HSAC BILLS WERE SCHEDULED FOR HEARING
2024 Fami(v Leave bill:
SB 2474, SD2 RELATING TO FAMILY LEAVE.
• Mandates the Department of Labor and Industrial Relations to
establish a family leave insurance program and to pay family leave insurance
benefits to eligible employees; an eligible employee is:
April 5, 2024, HSAC Meeting Minutes Page I 8 �`s<pTE ASSO�
SA al
6
OR co !��•
o An employee who has applied for family leave
insurance benefits...; or
o A public employee who complies with the minimum requirements
established by DLIR...;
Requires DLIR to notify the employer that an employs has filed a claim...
• Establishes a family leave insurance fund as a trust fund to provide
covered individuals, including self-employed individuals, up to 16 weeks of paid
family leave;
• The insurance fund is to be made up of employer and employee
contributions, which the employer may deduct and withhold from each
employee...
SD2 adopts the recommendation of the Attorney General which proposes to
correct ambiguities created in the measure including:
• Whether employers may purchase a private insurance plan to
provide paid family leave in lieu of paying into the family leave insurance trust
fund administered by DLIR;
Clarifying "covered individual... "
• Clarifying how the funds collected for the fund are to be
administered;
Claming the rate of contribution to the fund; and
• Various administrative amendments.
HD1 replaced the contents of SB 2474 with the contents of HB 2757, HD1, which is
similar to SB2474 and also:
• Beginning 01/01/2027, requires DLIR to establish a Family and
Medical Leave Program and begin collecting payroll contributions to finance the
payment of benefits'
April 5, 2024, HSAC Meeting Minutes Page 19 3�,StP�E S=O
I sA•
Beginning January 1, 2028, requires DLIR to start
receiving claims and to pay benefits under the program...
SB 2474 did not meet the Second Lateral deadline.
2024 Traffic Regulation bill
HB1856,HD2 Relating to Traffic Regulation.
Authorizes each county to adopt ordinances to regulate or restrict access, except
pedestrian access, to certain streets, highways, thoroughfares, or roads that:
• Are known to be hazardous or are hazardous under certain
conditions; or
• May have a negative impact on a sensitive area (critical habitat for
threatened/endangered species or cultural or archaeological site...)
HB 1856 did not meet the Second Lateral deadline.
Amendment proposed to SB 3242.
2024 Mortgage Foreclosure Suspension bill
SB2227, SDI Relating to Emergency Management.
Authorizes the Governor to suspend the mortgage foreclosure provisions of chapter
667, HRS, for properties having substantial damage resulting from a
Governor-declared state of emergency.
SB 2227 wasn't scheduled because although the companion bill (HB1857) was reported
from WAL, and it died in the House. The chair of WAL said that the Governor already
has the authority to suspend any law that impedes or conflicts with emergency functions.
2024 Wastewater bill
HB2743, HD2, SDI Relating to Wastewater..
Mandates the counties to:
By June 30, 2027, develop and submit to the Department of
Health, a wastewater management plan, to be updated every 5 years;
that identifies priority areas for the expansion of existing and planned
April 5, 2024, HSAC Meeting Minutes Page 110 `s<PTe�aya'.
‘ SAl))
a '
"�FfO XTE
county wastewater treatment facilities and sewerage
systems to reduce or eliminate cesspools...
• Assess a cesspool pollution fee, develop a program to administer
fees, and determine fee amounts, and use the fee revenue to eliminate,
reduce, or mitigate the impacts of cesspools, including expanding county
sewer systems and making grants and low-interest loans to property
owners...
• Establish, by ordinance, a cesspool closure and mitigation
special fund into which the fees and revenues for the fund are
deposited...
Authorizes the counties to designate sewer improvement districts that contain properties with
cesspools not connected to a county sewer system, and is identified as an area where the county
sewer system or other centralized treatment system will be expanded or constructed to reduce or
eliminate cesspools.
HB 2743, HD1 was reported from WAM unamended.
V. UNFINISHED BUSINESS
VI. NEW BUSINESS
1. Discussion on updates to the HSAC ByLaws,request for items to be submitted to
the President and Secretary when agenda items are due for the HSAC April
meeting.
2. Communication (03/13/2024) from Jade K. Fountain-Tanigawa, County Clerk,
County of Kauai, transmitting Resolution No. 2024-12, "RESOLUTION
URGING THE 2024 HAWAI`I STATE LEGISLATURE TO OPPOSE SENATE
April 5, 2024, HSAC Meeting Minutes Page I 11 `,SpTEAsso
9 SA 0-
BILL 3335, SENATE DRAFT 1, RELATING TO CANNABIS,"
which was approved by the Kauai County Council on March 13, 2024.
Received.
3. HSAC 2024 Proposed Budget submitted by Treasurer Tommy Waters, City and
County of Honolulu,for discussion and approval.
CM Tommy Waters: Review of the following justifications and discussion on reasons for the
updates or changes made to the HSAC budget for the next fiscal year.
HSAC Budget Justifications
FY 2024-2025
1. Beginning Balance will be determined at the close of the Fiscal Year. As of
March 8, the account balance was$223,368.91.
3. Membership Fees will remain the same.
4. NACO Dues will remain the same.
5. Event income (Annual conference): $100,000, divided by 4 = $25,000 from
each county.
• The title for this line item is amendment from "Conference income" to "Event
income" allowing for HSAC to host other types of revenue generating events throughout
the year.
• The host county is primarily responsible for generating conference revenue. Other
counties are encouraged to support via sponsorship, the golf tournament, registration
or by hosting another fundraising event.
6. Interest Income remains$30.
8. NACo Prescription Drug Marketing Program: Increase due to a new contract
that was signed in the last fiscal year which is now bringing in revenue to HSAC.
12. EC Travel is$21,800.
April 5, 2024, HSAC Meeting Minutes Page 112 "SSO%A
S
Op N fOU1��
The number of in person meetings is amended from 4 to 2 per year. This
could include 2 day trips at$300 each, or 1 overnight at$600.
• Travel includes:Air, Ground, Lodging, Registration
• One day travel = $300, which includes car rental($100) and round
trip flight ($200). For two day travel, $600, which includes car rental
($200), hotel($200), and round trip flight($200).
• 3 members will be traveling, as 1 member remains on island
• Proposed budget includes 2 in person day trip meetings per year
for HSAC EC. Total of 2 visits per year,for 3 members.
• 6 x$300 = $1.800
• EC travel for all 4 members to mainland conferences remains the same at
$20,000.
• $2,500 per member according to what is defined as travel expenses
in the bylaws.
• 2 conferences annually on the mainland out of the 2 NACo and 1
WIR
• 2 x$2,500 = $5,000 annual allowance per member
• 4 members x$5,000 = $20.000
• Total for EC Travel = $20,000 + $1,800 = $21.800
13. EC Auditing/Professional Services is$20,000 which includes$15,000 for the cost
of the audit and$5,000 for accounting fees including the annual tax filing.
14. EC Meeting Supplies increased to $700 from$200 to include the cost of lunch for
the HSAC EC and supporting staff members when the HSAC EC meets in person.
o $350 per meeting x 2 meetings per year in State =$700
15. EC Subscriptions & Software increased to $2,000 from $1,200 to account for
the increased cost of Quickbooks and the online accounts. Includes but is not limited to
squarespace website fee, domain purchase, zoom account, google drive storage, annual
business filing, charitable organization filing fee.
• Including the $900 annual fee for Quickbooks.
16. Special Committees - Travel & Miscellaneous (Line item 17& 18) Line 17 has
decreased from $500 to $0 and Line 18 has decreased from $100 to$0.
April 5, 2024, HSAC Meeting Minutes Page I 13 rSSpSEAss '
SA1;
ofOU„�
20. NACo Travel remains the same at$30,000.
• Travel includes:Air, Ground, Lodging, Registration
• $2,500 for each of the 3 board members, 4 meetings per year.
• 4($2,500 x 3) = $30,000
21. NACo Steering Committee Travel has decreased from $4,000 to $0 as this has
not been used in recent years.
22. NACo Events and Outreach increased from $4000 to $10,000 for the HSAC
events hosted at the NACo annual and legislative conference. These were previously
included under the line item "HSAC promotions, events, and outreach"and was moved
to this line item for clarity.
23. NACo dues included as revenue; each county to remit assessed amounts to
HSAC for payment to NACo. NACo increased the fees for 2025 based on the 2020
census data.
HSAC TOTAL
COUNTY 2025 DUES DUES REQUEST FROM
AMOUNT EACH COUNTY
Hawai`i County $3,970 $15,000 $18,970
$35,330
City and County of $20,330 $15,000
Honolulu
Kaua`i County $1,466 $15,000 $16,466
Maui County $2,893 $15,000 $17,893
TOTAL $28,659 $60,000 $88,659
April 5, 2024, HSAC Meeting Minutes Page 114 3 yt„TEASso�4.
SA�a
Cp tO NS�E
25. WIR Travel remains the same at$15,000.
• Travel includes:Air, Ground, Lodging, Registration
• Budget for$15,000 = ($2,500 x 2 Board members x 3 meetings).
• The FY24 budget line for this was amended to be decreased to$12,500, as
one WIR member chose not to travel to the WIR conference and the funds were
reallocated elsewhere in the budget.
27. WIR Dues remain the same.
28. HSAC Promotion, Events, and Outreach decreased from$15,000 to $5,000.
• These funds are to help cover costs related to communicating HSAC
activities and reports to its members, other government officials, and the public.
This also includes mailers, advertisements for annual conferences, etc.
• The HSAC events at the NACo annual and legislative conference have
been moved out of this budget line item and into "NACo events and outreach."
• , The FY24 budget line item for this was amended as the funds were
reallocated to be used elsewhere.
29. HSAC Consulting Fund remains the same at$25,000.
30. HSAC Administrative Services (ED) remains the same at$50,261.76.
31. HSAC Executive Director Travel increased to $11,000 from $7500. The per travel
allotment of$2,500 has been increased to $3,000 per trip due to cost of travel to the mainland
often exceeding $2,500 and the ED does not have access to other county travel funds to be
reimbursed from.
April 5, 2024, HSAC Meeting Minutes Page 115 ',tp.EASSo%
:+ SAS:
b
°f cou�`e
• Includes 3 trips at $3000, including NACO/WIR
Conferences, and the National Council of County Association Executives
(NCCAE) conference.
• $2000 allocated for reimbursement of travel expenses to attend the HSAC
annual conference.
• Cost of the flight not to exceed the amount to travel from Honolulu to the
conference venue.
• (3 x$3,000) + $2,000 = $11,000.
32. National Council of County Association Executives Dues remains the same at
$750.
Budget approved and adopted.
VII. ANNOUNCEMENTS
a. Scheduling of the next Executive Committee meeting.
Monday, May 20, 2024, noon.
VIII. ADJOURNMENT
Nr CITY COUNCIL
,tj-'••' '. % CITY AND COUNTY OF HONOLULU
f 5 3 0 SOUTH KING STREET ROOM 2 0 2
:' H O N O L U L U HAWAII 9 6 8 1 3 - 3 0 6 5
e 4 1; 1 vi:j
./ TELEPHONE: (808) 768 5010 • FAX (808) 768 5011
'' ': . lam•.
TOMMY WATERS
CHAIR AND PRESIDING OFFICER
DISTRICT 4
TELEPHONE:(808)768-5004
FAX:(808)768-1220
EMAIL:tommy.waters@honolulu.gov
May 10, 2024
TO: Heather Kimball, President
FROM: Tommy Waters, Treasurer
RE: March 2024 HSAC Treasurer's Report
Aloha President Carvalho:
Below is a written summary of the Treasurer's report for the May 20, 2024 meeting of the Executive
Committee of the Hawai`i State Association of Counties (HSAC).
As of March 31, 2024:
• The balance in the primary HSAC account: $237,251.37.
• The balance in the HSAC conference account: $445.47.
• Total deposit account balances: $237,696.84.
Enclosed you will also find an updated month-by-month tracking of income and expenses for the
primary bank account.
Should you have any questions, please feel free to contact my office at (808) 768-5081. Mahalo.
1
• puNTY CITY COUNCIL
CITY AND COUNTY OF HONOLULU•��;
530 SOUTH KING STREET , ROOM 202
; T_ H O N O L U L U H A W A I I 9 6 8 1 3 - 3 0 6 5
# . I *' TELEPHONE: (808) 768-5010 • FAX: (808) 768-5011
sr4 •O f•N PAP
TOMMY WATERS
CHAIR AND PRESIDING OFFICER
DISTRICT 4
TELEPHONE:(808)768-5004
FAX:(808)768-1220
EMAIL:tommy.waters@honolulu.gov
May 10, 2024
TO: Heather Kimball, President
FROM: Tommy Waters, Treasurer
RE: April 2024 HSAC Treasurer's Report
Aloha President Carvalho:
Below is a written summary of the Treasurer's report for the May 20, 2024 meeting of the Executive
Committee of the Hawaii State Association of Counties (HSAC).
As of April 30, 2024:
• The balance in the primary HSAC account: $210,280.46.
• The balance in the HSAC conference account: $5,637.50.
• Total deposit account balances: $215,917.96.
Enclosed you will also find an updated month-by-month tracking of income and expenses for the
primary bank account.
Should you have any questions, please feel free to contact my office at(808) 768-5081. Mahalo.
1
HAWAII STATE ASSOCIATION OF COUNTIES Treasurer's Report
Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 FY24 YTD Amended FY24 Budget
GENERAL REVENUES
Membership Fees $ - $ - $ - $ - 5 - S - $ - $ - $ - $ - $ - 3 - $ - $ 60.000.00
Interest Income $ 221 $ 1.98 $ 1.75 $ 1.73 $ 2.28 $ 4.02 $ 3.82 $ 3.56 $ 3.65 $ 3.71 $ - $ - $ 28.71 $ 30.00
Miscellaneous S - $ - $ - $ - $ 145,973.59 5 0.12 $ - $ - $ - $ - $ - $ - $ 145,973.71 $ 60.001.00
NACo Dues $ - $ - $ - $ - $ - $ - 3 - $ - $ 34,794.00 $ - $ - $ - $ 34.794.00 $ 26.751.00
NACo Prescription Drug Marketing Fee $ - $ - $ - $ - $ 287.50 $ - $ - $ - $ 266.80 $ - $ - $ - $ 554.30 $ -
NACo 3.1 $ 805.86
Total $ 2-21 $ 1.911 6 1.75 6 1.73 3 145,283.37 $ 4.14 $ 3.82 3 3.60 $ 36,070.31 S 8.71 S - $ • $ 181,360.72 $ 146,781.00
GENERAL EXPENSES
EC Travel-Air.Ground,Lodging,Registration $ - $ 3,653.48 $ - $ 2,444.00 $ - $ - $ - $ - $ 4,789.28 $ 2,608.70 $ - $ - $ 13,495.46 $ 23,600.00
EC Auditing/Professional Services(Accountant) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 19,030.00
EC Meeting Supplies $ - $ - 5 - $ - $ - $ - $ - $ - $ - $ - $ - $ - 3 - $ 200.00
EC Subscriptions&Software $ - $ 1,022.65 $ 1.50 $ 5.00 $ 556.63 $ 0.12 $ - $ - $ 6.28 $ 7.85 $ - $ - $ 1.600.03 $ 1,400.00
Specal Commdtee Travel $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - S - S - $ 500.00
Special Committee Miscellaneous $ - $ - 3 - $ - $ - 3 - $ - $ - $ - $ - $ - $ - 3 - $ 100.00
NACo Board-Ar.Ground,Lodging,Registration $ - $ 5.000.00 $ - $ - $ - $ - $ - $ - $ 2,126.85 $ - $ - $ - $ 7,126.85 $ 30,000,00
NACo Steering Comm Travel-Air,Ground S - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
NACo Events&Outreach $ - $ - $ - $ - $ - $ - S - $ - $ - $ 3.496.35 $ - $ - $ 3.496.35 $ 4,000.00
NACo Dues 3 - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 3 26.751.00
WIR Travel-Ax,Ground,Lodging,Registration $ - $ 2,454.56 $ - $ - $ - 3 - $ - $ - $ 2.500.00 $ - $ - $ - $ 4,954.56 3 12503.00
WIR Events 6 Outreach $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
WIR Dues $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,407.00 $ - $ - $ 8407.00 $ 3.604.00
HSAC Events and Outreach $ - $ 2.693.44 $ - $ - $ - $ - $ - $ 470.21 $ - $ 512.66 $ - $ - $ 3.676.31 $ 3.185.00
HSAC Consulting Fund/Lobbyist $ - $ - $ - $ 6,249.00 $ - $ - $ - $ - $ - $ 12498.00 $ - $ - $ 18,747.00 $ 25.000.00
HSAC Administrative Services(ED) $ 4,188.48 $ 4,188.48 $ - $ 4,188.48 $ - $ - 3 12.565.44 $ 12,565.44 $ - $ - $ 37.696.32 $ 50,261.76
HSAC Executive Director Travel S - $ 1,817.29 $ - $ - $ 1,652.52 $ - $ - $ - $ - $ 4,444.06 $ - $ - $ 7,913.87 $ 7,500.00
NCCAE Dues $ - $ 750.60 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 750.00 $ 750,00
D80 and General Liability Insurance $ - $ - $ - $ - $ 1,315.00 $ 1.315.00 $ 1.315130
Total 3 4,141A8 $ 21,679.90 $ 1.50 $ 12,88648 $ 3,524.15 $ 0.12 $ 12,565.44 $ 470.21 $ 21,987.85 $ 26,974.62 $ - $ - $ 102,683.75 $ 209,066.76
GENERAL RANK STATEMENTS
Beginning Balance $ 132.30263 $ 128.116,36 $ 106,538,44 $ 106,538.69 $ 93,653.94 $ 236,393.16 $236,397.18 $223,835.56 $223,368.91 $237,251.37 $ - $ -
Total Additions $ 221 $ 1.98 $ 1.75 S 1.73 S 146,263.37 1 4.14 $ 3.82 $ 3.56 $ 36,870.31 $ 3.71 $ - $ -
Total Subtractions $ 4,188.48 $ 21,579.90 $ 1.50 $ 12,886.48 $ 3,524.15 $ 0.12 $ 12,565.44 $ 470.21 S 21,98735 $ 26.974.62 $ - $ -
EaNktg Sa0LCe $ 128,115.3E $ 108,63144 $ 104,538.69 6 93,653.94 3 234,393.18 $ 230,3117.18 $233,131.5E $223,340.91 6 237,261.37 8 210,210A6 $ 6 -
TOTALS
Net Revenues(General) $ (4,186.27) $ (21,577.92) $ 0.25 $ (12,884.75) $ 142,739.22 $ 402 $(12.56162) S (466.65) S 13.682.46 $ (26.970.91) S - $ - 3 78.488.97 $ (63.0135.76)
FY Carryover(General) $ 132.30263 $ 132,302.63
GRAND TOTAL $ 126,116.36 $ 104,53844 $ 104,538.89 $ 93,653.94 $ 236,393.16 $ 236,387.18 6 223135.56 $223,360.91 237 51.37 S 210 .A6 210' 46 210 'A6 $ 210,755.10 $ 65,216A7
Check S - 1 - 3 - 1 - $ - $ - S (0.00) $ - S (0.00) 6 (0.00) S(210,280.46) $ (210.280A6)
0
Executive Director Report
May 20, 2024
Last report was given on April 5, 2024. The following is a summary of the work being conducted
by the Executive Director.
Highlights
• 2022-2023 Form 990 Tax filing complete.
• Pending W9s for the vendors from the HSAC annual conference.
• DCCA updated officers and address change.
• Conference preparation including developing sponsor packets to secure future
contributions.
• Update on increased income from NACo affiliated programs.
• Follow up on REPI tours.
1. Executive Committee Officers Support:
President Support:
o Drafted HSAC agenda with follow up to collect all relevant attachments.
o Updated the DCCA business registration to reflect the new slate of officers and
Hawaii county as the address.
Secretary Support:
o Updates needed for the website: officers and addresses need to be updated and
minutes posted online.
o Sent out reminders about the next HSAC EC meeting.
o Requested any revisions to the bylaws to be presented at the next HSAC EC
meeting.
Treasurer Support:
o Updating the signature cards for the conference and main account. Sent signed
minutes to BOH 5/14/2024, awaiting instructions on how to proceed.
o Once ED has been added to the signature card,we can follow up on getting the
missing bank statements from 2015-2019 to provide to the accountant from
Carbonaro on the 2019 discrepancy to resolve the lump sum adjustment.
o Audit-Brian Van Camp has been confirmed. They will begin the audit once they
receive the report from the Carbonara accountant.No agreement has been signed
yet, as they will wait until we are ready to begin to send it over as a third of the
payment for services will be due at that time.
o Reviewed the Treasurer's report.
o Maintenance of HSAC QuickBooks records. Completed reconciliation of last
month's transactions in Quickbooks.
o Processed reimbursements and invoices and uploaded documentation to the
HSAC google drive as well as sent out copies of the documentation to the HSAC
President.
Page 1 of 2
2. Fundraising Plan
o Increasing awareness of the prescription drug program, 3+1, and NACo PDA
programs. Working on including these in the upcoming conference and on the
HSAC website.
o Building out the website to have more content and information. This is a key
initial step in developing a corporate partnership program.
o Looking into the details around a corporate partnership outline.
3. Legislative Update:
o Weekly HSAC legislative check in meetings and bill update reports.
o Attending in person and on zoom on behalf of HSAC at the State Capitol.
4. Conference Update:
o Joined the conference planning conversations and shared past documents, and
other additional resources available on the website.
o Shared the conference guidebook containing a timeline of events and key
elements that need to be planned out.
o Goal is to create consistent elements in the conference operations so that sponsors
can know what to expect in advance and we can strengthen our relationships with
them to include the sponsor request as an annual recurring event.
Page 2 of 2
Appendix A: Sample Conflict of Interest Policy
Note: Items marked Hospital insert— for hospitals that complete Schedule C are intended to be adopted by hospitals.
Article I
Purpose
The purpose of the conflict of interest policy is to protect this tax-exempt organization's(Organization)interest when it is
contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the
Organization or might result in a possible excess benefit transaction.This policy is intended to supplement but not replace any
applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.
Article II
Definitions
1. Interested Person
Any director,principal officer,or member of a committee with governing board delegated powers,who has a direct or indirect
financial interest,as defined below,is an interested person.
[Hospital Insert— for hospitals that complete Schedule C
If a person is an interested person with respect to any entity in the health care system of which the organization is a part, he or she
is an interested person with respect to all entities in the health care system.]
2. Financial Interest
A person has a financial interest if the person has,directly or indirectly,through business,investment,or family:
a.An ownership or investment interest in any entity with which the Organization has a transaction or arrangement,
b.A compensation arrangement with the Organization or with any entity or individual with which the Organization has a
transaction or arrangement,or
c.A potential ownership or investment interest in,or compensation arrangement with,any entity or individual with which the
Organization is negotiating a transaction or arrangement.
Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.
A financial interest is not necessarily a conflict of interest. Under Article III,Section 2,a person who has a financial interest may have
a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.
Article III
Procedures
1. Duty to Disclose
In connection with any actual or possible conflict of interest,an interested person must disclose the existence of the financial interest
and be given the opportunity to disclose all material facts to the directors and members of committees with governing board
delegated powers considering the proposed transaction or arrangement.
2. Determining Whether a Conflict of Interest Exists
After disclosure of the financial interest and all material facts,and after any discussion with the interested person, he/she shall leave
the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon.The
remaining board or committee members shall decide if a conflict of interest exists.
3. Procedures for Addressing the Conflict of Interest
a.An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she
shall leave the meeting during the discussion of,and the vote on,the transaction or arrangement involving the possible conflict of
interest.
b.The chairperson of the governing board or committee shall, if appropriate,appoint a disinterested person or committee to
investigate alternatives to the proposed transaction or arrangement.
c.After exercising due diligence,the governing board or committee shall determine whether the Organization can obtain with
reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of
interest.
d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of
interest,the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction
or arrangement is in the Organization's best interest,for its own benefit, and whether it is fair and reasonable. In conformity with
the above determination it shall make its decision as to whether to enter into the transaction or arrangement.
Instructions for Form 1023 -25-
4.Violations of the Conflicts of Interest Policy
a. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible
conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the
alleged failure to disclose.
b. If,after hearing the member's response and after making further investigation as warranted by the circumstances,the
governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take
appropriate disciplinary and corrective action.
Article IV
Records of Proceedings
The minutes of the governing board and all committees with board delegated powers shall contain:
a.The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or
possible conflict of interest,the nature of the financial interest,any action taken to determine whether a conflict of interest was
present,and the governing board's or committee's decision as to whether a conflict of interest in fact existed.
b.The names of the persons who were present for discussions and votes relating to the transaction or arrangement,the content
of the discussion,including any alternatives to the proposed transaction or arrangement,and a record of any votes taken in
connection with the proceedings.
Article V
Compensation
a.A voting member of the governing board who receives compensation,directly or indirectly,from the Organization for services is
precluded from voting on matters pertaining to that member's compensation.
b.A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation,directly
or indirectly,from the Organization for services is precluded from voting on matters pertaining to that member's compensation.
c.No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who
receives compensation,directly or indirectly,from the Organization,either individually or collectively,is prohibited from providing
information to any committee regarding compensation.
[Hospital Insert— for hospitals that complete Schedule C
d. Physicians who receive compensation from the Organization,whether directly or indirectly or as employees or independent
contractors, are precluded from membership on any committee whose jurisdiction includes compensation matters.No physician,
either individually or collectively, is prohibited from providing information to any committee regarding physician compensation.]
Article VI
Annual Statements
Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement
which affirms such person:
a. Has received a copy of the conflicts of interest policy,
b. Has read and understands the policy,
c. Has agreed to comply with the policy, and
d. Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in
activities which accomplish one or more of its tax-exempt purposes.
Article VII
Periodic Reviews
To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could
jeopardize its tax-exempt status,periodic reviews shall be conducted.The periodic reviews shall, at a minimum,include the following
subjects:
a.Whether compensation arrangements and benefits are reasonable, based on competent survey information,and the result of
arm's length bargaining.
b.Whether partnerships,joint ventures,and arrangements with management organizations conform to the Organization's written
policies,are properly recorded,reflect reasonable investment or payments for goods and services,further charitable purposes and
do not result in inurement,impermissible private benefit or in an excess benefit transaction.
Article VIII
Use of Outside Experts
When conducting the periodic reviews as provided for in Article VII,the Organization may, but need not,use outside advisors. If
outside experts are used,their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are
conducted.
-26- Instructions for Form 1023
I
1 SAMPLE WHISTLEBLOWER POLICY
Provided by:
Jeffrey S. Tenenbaum, Esq.
Venable LLP
Washington, D.C.
202/344-8138 Telephone
jstenenbaum@venable.corn Email
Purpose
The ABC Association is committed to high standards of ethical, moral and legal business conduct. In
line with this commitment, and ABC's commitment to open communication, this policy aims to
provide an avenue for employees to raise concerns and reassurance that they will be protected from
reprisals or victimization for whistleblowing.
This whistleblowing policy is intended to cover protections for you if you raise concerns regarding
ABC, such as concerns regarding:
U incorrect financial reporting;
U unlawful activity;
U activities that are not in line with ABC policy, including the Code of Business
Conduct; or
U activities, which otherwise amount to serious improper conduct.
Safeguards
Harassment or Victimization - Harassment or victimization for reporting concerns under this policy
will not be tolerated.
Confidentiality - Every effort will be made to treat the complainant's identity with appropriate regard
for confidentiality.
Anonymous Allegations - This policy encourages employees to put their names to allegations because
appropriate follow-up questions and investigation may not be possible unless the source of the
information is identified. Concerns expressed anonymously will be explored appropriately, but
consideration will be given to:
U The seriousness of the issue raised;
U The credibility of the concern; and
U The likelihood of confirming the allegation from attributable sources.
Bad Faith Allegations- Allegations in bad faith may result in disciplinary action.
Procedure: 1.Process for Raising a Concerti
Reporting- The whistleblowing procedure is intended to be used for serious and sensitive issues. Such
concerns, including those relating to financial reporting, unethical or illegal conduct, may be reported
directly to: [your general counsel's name,title,telephone number,address,email address]
1
SAMPLE WHISTLEBLOWER POLICY
Employment-related concerns should continue to be reported through your normal channels such as
[your supervisor,Director of Administration,] or to the President and CEO.
SAMPLE WHISTLEBLOWER POLICY
Timing-The earlier a concern is expressed, the easier it is to take action.
Evidence - Although the employee is not expected to prove the truth of an allegation, the employee
should be able to demonstrate to the person contacted that the report is being made in good faith.
Procedure: 2. How the Report of Concern Will be Handled
The action taken by ABC in response to a report of concern under this policy will depend on the nature
of the concern. The Audit Committee of the ABC Board of Directors shall receive information on each
report of concern and follow-up information on actions taken.
Initial Inquiries - Initial inquiries will be made to determine whether an investigation is appropriate,
and the form that it should take. Some concerns may be resolved without the need for investigation.
Further Information -The amount of contact between the complainant and the person or persons
investigating the concern will depend on the nature of the issue and the clarity of information provided.
Further information may be sought from or provided to the person reporting the concern.
Sample Document Retention and Destruction Policy
PURPOSE OF THIS TOOL: Certain federal laws prohibit the destruction of certain
documents. Not-for-profit organizations should have a written, mandatory document
retention and periodic destruction policy. Policies such as this will eliminate accidental or
innocent destruction. In addition, it is important for administrative personnel to know the
length of time records should be retained to be in compliance.
Document Destruction
The Document Retention and Destruction Policy identifies the record retention responsibilities
of staff, volunteers, members of the board of directors, and outsiders for maintaining and
documenting the storage and destruction of the organization's documents and records.
The organization's staff, volunteers, members of the board of directors, committee members
and outsiders (independent contractors via agreements with them) are required to honor the
following rules:
a. Paper or electronic documents indicated under the terms for retention in the following
section will be transferred and maintained by(fill in the blank based on the organization's
practices);
b. All other paper documents will be destroyed after three years;
c. All other electronic documents will be deleted from all individual computers, data bases,
networks, and back-up storage after one year;
d. No paper or electronic documents will be destroyed or deleted if pertinent to any ongoing
or anticipated government investigation or proceeding or private litigation (check with legal
counsel or the human resources department for any current or foreseen litigation if
employees have not been notified); and
e. No paper or electronic documents will be destroyed or deleted as required to comply with
government auditing standards (Single Audit Act).
Record Retention
The following table* indicates the minimum requirements and is provided as guidance to
customize in determining your organization's document retention policy. Because statutes of
limitations and state and government agency requirements vary from state to state, each
organization should carefully consider its requirements and consult with legal counsel before
adopting a Document Retention and Destruction Policy. In addition, federal awards and other
'Adapted from National Council of Nonprofits.
Copyright MO.A1CPA Mc.All Rights Reserved. 6 5_:1111
Permission is granted to download the tools and tailor or customize for interval use.
The AICPA Audit Committee Toolkit:Not-for-Profit Organizations
government grants may provide for a longer period than is required by other statutory
requirements.
66
Sample Document Retention and Destruction Policy
Accounts payable ledgers and schedules 7 years
Audit reports Permanently
Bank reconciliations 2 years
Bank statements 3 years
Checks (for important payments and purchases) Permanently
Contracts, mortgages, notes, and leases (expired) 7 years
Contracts (still in effect) Contract period
Correspondence (general) 2 years
Correspondence(legal and important matters) Permanently
Correspondence(with customers and vendors) 2 years
Deeds, mortgages, and bills of sale Permanently
Depreciation schedules Permanently
Duplicate deposit slips 2 years
Employment applications 3 years
Expense analyses/expense distribution schedules 7 years
Year-end financial statements Permanently
Insurance records, current accident reports, claims, Permanently
policies, and so on (active and expired)
Internal audit reports 3 years
Inventory records for products, materials, and 3 years
supplies
Invoices (to customers, from vendors) 7 years
Minute books, bylaws, and charter Permanently
Patents and related papers Permanently
Payroll records and summaries 7 years
Personnel files (terminated employees) 7 years
Retirement and pension records Permanently
Tax returns and worksheets Permanently
Timesheets 7 years
Trademark registrations and copyrights Permanently
Copyright 02010.AICFA Inc All Rights Reserved 67_
Permission is granted to download the tools and tailor or customize for internal use.
The AICPA Audit Committee Toolkit:Not-for-Profit Organizations
Withholding tax statements 7 years
Resources
National Council of Nonprofits www.councilofnonprofits.org
I rr BoardSource Record Retention and Document Destruction Policy—Download 4 Samples
(E-Policy Sampler) www.boardsource.org/Bookstore.asp?Type=epolicy&Item=1071
E.. Independent Sector www.independentsector.org/issues/sarbanesoxley.html
AICPA Management of an Accounting Handbook-2003 and IRS Appendix Document
www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/PracticeManagement/PracticeAdministr
ation/PRDOVR.-PC-090407/PC-090407.jsp
i Guide to Record Retention Requirements in the Code of Federal Regulations: Contact
the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C.
20402-9325 or from CCH, Inc. at www.onlinestore.cch.com
■ 68 Copyright 0)20/a AtCPA Inc.All Rights Reserved.
Permission is granted to download the toots and tailor or customize for internal use.
Sample Document Retention and Destruction Policy
Copyright 02010.AICPA lno,Ali Rights Reserved 69 V ■
Permission is granted to download the tools and tailor or customize for internal use.
Resolution
No. 24-84
APPROVING THE FISCAL YEAR 2025
OPERATING BUDGET FOR THE HAWAII STATE
ASSOCIATION OF COUNTIES
WHEREAS, the Hawaii State Association of Counties ("HSAC") is a
nonprofit corporation composed of members of the four county councils of
the State of Hawai`i; and
WHEREAS, on April 5, 2024, the HSAC Executive Committee
approved its fiscal year 2025 proposed operating budget, attached as
Exhibit "A"; and
WHEREAS, Section 18 of the HSAC Bylaws requires that each
county council approve the HSAC operating budget for the upcoming fiscal
year prior to the HSAC annual meeting; now, therefore,
BE IT RESOLVED by the Council of the County of Maui:
1. That it approves the fiscal year 2025 HSAC operating budget,
attached as Exhibit "A"; and
2. That a certified copy of this Resolution be transmitted to the
President of the HSAC Executive Committee.
•
ocs:proj:hsac:fy2025:reso:budget
Attachment
INTRODUCED BY:
Jø ,vOJo),,,falli.19dkAr
TAMARA PALTIN
' E ASso '
Hawaii State Association of Counties (HSAC) ;`ate 90';
sA
1
= Z .
Counties of Kaua`i, Maui, Hawaii, and City& County of Honolulu
Website: hawaiicounties.org ; Email: hsac@hawaiicounties.org
April 10, 2024
Aloha Chair,
Attached for your consideration is the FY 2025 Revised Proposed HSAC Budget and
Justifications, which was approved by the HSAC Executive Committee on April 5 2024.
Please note pursuant to Section 18 of the HSAC bylaws, the HSAC Executive
Committee shall prepare and submit to each council an operating budget. Each council
shall pass a resolution or take the necessary action in accordance with their respective
rules and procedures to approve the operating budget before the ensuing fiscal year
begins, or as reasonably close thereto as possible.
The budget shall present a complete financial plan for the current operations of
the corporation in the ensuing fiscal year, showing all funds, reserves, and proposed
expenditures which will be shared commonly and equally by all councils.
Please send a copy of the approved resolution from your council to
hsacPhawaiicounties.org by Friday May 31, 2024.
Your attention to this matter is greatly appreciated. Please let us know if you have any
questions.
Mahalo,
Heather Kimball, HSAC President
Hawaii State Association of Counties
EXHIBIT "A"
Hawaii State Association of Counties
Fiscal Year(FY)2025 Proposed Operating Budget
FY 2024 FY 2024 Actual
Approved YTD(July 2023 FY 2025 Proposed
Budget -03/08/2024) Budget
1 BEGINNING BALANCE $132,302.63 $223,368.91 4 r y ..43 W1
2 REVENUES
3 Membership Fees $60,000.00 $60,000.00
4 NACo Dues
4a Hawai`i County $3,452.00 $3,970.00
4b City and County of Honolulu $19,064.00 $20,330.00
4c Kaua`iCounty $1,342.00 $1,466.00
4d Maui County $2,893.00 $2,893.00
5 Events Income $60,000.00 $145,973.71 $100,000.00
6 Interest Income $30.00 $21.35 $30.00
7 Miscellaneous $0.00 $0.00 $0.00
8 NACo Prescription Drug Marketing
Fee $0.00 $287.50 $500.00
9 TOTAL REVENUE
$146,781.00 $146,282.56 $189,189.00
10 EXPENSES
11 Executive Committee(EC)
12 EC Travel
$23,600.00 $6,097.48 $21,800.00
13 EC Auditing/Professional Services $19,000.00 $20,000.00
14 EC Meeting Supplies $200.00 $700.00
15 EC Subscriptions&Software $1,400.00 $1,585.90 $2,000.00
16 Special Committees
17 Special Committee Travel $500.00 $0.00 $0.00
18 Special Committee Miscellaneous $100.00 $0.00 $0.00
19 NACo
20 NACo Board Travel
$30,000.00 $5,000.00 $30,000.00
21 NACo Steering Committee Travel
$0.00 $0.00 $0.00
22 NACo Events&Outreach $4,000.00 $0.00 $10,000.00 •
23 NACo Dues — $26,751.00 $0.00 $28,659.00
24 WIR
25 WIR Travel
$12,500.00 $2,454.56 $15,000.00
26 WIR Dues $3,804.00 $0.00 $3,804.00
27 Other
28 HSAC Promotion,Events and
Outreach $3,185.00 $3,163.65 $5,000.00
29 HSAC Consulting Fund(Lobbyist) $25,000.00 $6,249.00 $25,000.00
30 HSAC Administrative Services(ED) $50,261.76 $25,130.88 $50,261.76
31 HSAC Executive Director Travel $7,500.00 $3,469.81 $11,000.00
32 National Council of County
Association Executives Dues $750.00 $750.00 S750.00
33 D&O and General Liability Insurance $1,315.00 $1,315.00 $1,315.00
34 TOTAL EXPENSES $209,866.76 $53,151,28 $225,289.76
35
36 Total Revenue $146,781.00 $146,282.56 $189,189.00
37 Total Expenses $209,866.76 $53,151.28 $225,289.76
38 Net ($63,085.76) $93,131.28 ($36.100.76)
38 Starting Reserve $132,302.63 $223,368.91 1 1P
39 Ending Reserve $69,216.87 $222,110.69 _" 1i alga
HSAC Budget Justifications
FY 2024-2025
1. Beginning Balance will be determined at the close of the Fiscal Year. As of March 8,
the account balance was $223,368.91.
3. Membership Fees will remain the same.
4. NACO Dues will remain the same.
5. Event income(Annual conference): $100,000, divided by 4=$25,000 from each
county.
• The title for this line item is amendment from "Conference income"to "Event income"
allowing for HSAC to host other types of revenue generating events throughout the
year.
• The host county is primarily responsible for generating conference revenue. Other
counties are encouraged to support via sponsorship,the golf tournament, registration or
_ by hosting another fundraising event.
6. Interest Income remains $30.
8. NACo Prescription Drug Marketing Program: Increase due to a new contract that
was signed in the last fiscal year which is now bringing in revenue to HSAC.
12. EC Travel is $21,800.
The number of in person meetings is amended from 4 to 2 per year. This could include
2 day trips at$300 each, or 1 overnight at$600.
• Travel includes: Air, Ground, Lodging, Registration
■ One day travel = $300,which includes car rental ($100)and round trip
flight($200). For two day travel, $600, which includes car rental ($200),
hotel ($200),and round trip flight($200).
• • 3 members will be traveling,as 1 member remains on island
• Proposed budget includes 2 in person day trip meetings per year for
HSAC EC. Total of 2 visits per year, for 3 members.
• 6x$300= $1,800
• EC travel for all 4 members to mainland conferences remains the same at$20,000.
• $2,500 per member according to what is defined as travel expenses in the
bylaws.
• 2 conferences annually on the mainland out of the 2 NACo and 1 WIR
• 2 x$2,500 =$5,000 annual allowance per member
• 4 members x$5,000=$20,000
• Total for EC Travel = $20,000+$1,800=$21.800
13. EC Auditing/Professional Services is $20,000 which includes $15,000 for the cost of
the audit and $5,000 for accounting fees including the annual tax filing.
14. EC Meeting Supplies increased to $700 from $200 to include the cost of lunch for the
HSAC EC and supporting staff members when the HSAC EC meets in person.
o $350 per meeting x 2 meetings per year in State=$700
15. EC Subscriptions & Software increased to $2,000 from $1,200 to account for the
increased cost of Quickbooks and the online accounts. Includes but is not limited to
squarespace website fee, domain purchase,zoom account, google drive storage, annual
business filing, charitable organization filing fee.
• Including the $900 annual fee for Quickbooks.
16. Special Committees-Travel & Miscellaneous (Line item 17& 18) Line 17 has
decreased from $500 to $0 and Line 18 has decreased from $100 to $0.
20. NACo Travel remains the same at$30,000.
• Travel includes: Air, Ground, Lodging, Registration
• $2,500 for each of the 3 board members, 4 meetings per year.
• 4($2,500 x 3)= $30,000
21. NACo Steering Committee Travel has decreased from $4,000 to $0 as this has not
been used in recent years.
22. NACo Events and Outreach increased from $4000 to $10,000 for the HSAC events
hosted at the NACo annual and legislative conference. These were previously included
under the line item "HSAC promotions, events,and outreach" and was moved to this
line item for clarity.
23. NACo dues included as revenue; each county to remit assessed amounts to HSAC for
payment to NACo. NACo increased the fees for 2025 based on the 2020 census data.
COUNTY 2025 DUES HSAC TOTAL
AMOUNT DUES REQUEST
FROM EACH
COUNTY
Hawai`i County $3,970 $15,000 $18,970
City and County of $20,330 $15,000 $35,330
Honolulu
Kaua`i County $1,466 $15,000 $16,466
Maui County $2,893 $15,000 $17,893
TOTAL $28,659 $60,000 $88,659
25. WIR Travel remains the same at$15,000.
• Travel includes: Air, Ground, Lodging, Registration
• Budget for$15,000=($2,500 x 2 Board members x 3 meetings).
• The FY24 budget line for this was amended to be decreased to $12,500, as one
WIR member chose not to travel to the WIR conference and the funds were
reallocated elsewhere in the budget.
27. WIR Dues remain the same.
28. HSAC Promotion, Events,and Outreach decreased from $15,000 to $5,000.
• These funds are to help cover costs related to communicating HSAC activities and
reports to its members, other government officials, and the public. This also
includes mailers, advertisements for annual conferences, etc.
• The HSAC events at the NACo annual and legislative conference have been
moved out of this budget line item and into "NACo events and outreach."
• The FY24 budget line item for this was amended as the funds were reallocated to
be used elsewhere.
29. HSAC Consulting Fund remains the same at$25,000.
30. HSAC Administrative Services (ED) remains the same at$50,261.76.
31. HSAC Executive Director Travel increased to $1 1,000 from $7500. The per travel
allotment of$2,500 has been increased to $3,000 per trip due to cost of travel to the mainland
often exceeding $2,500 and the ED does not have access to other county travel funds to be
reimbursed from.
• Includes 3 trips at$3000, including NACO/WIR Conferences, and the National
Council of County Association Executives (NCCAE)conference.
• $2000 allocated for reimbursement of travel expenses to attend the HSAC annual
conference.
• Cost of the flight not to exceed the amount to travel from Honolulu to the
conference venue.
• (3 x$3,000) +$2,000= $11,000.
32. National Council of County Association Executives Dues remains the same at$750.
COUNCIL OF THE COUNTY OF MAUI
WAILUKU, HAWAII 96793
CERTIFICATION OF ADOPTION f
It is HEREBY CERTIFIED that RESOLUTION NO. 24-84 was adopted by the
Council of the County of Maui, State of Hawaii, on the 19th day of April, 2024, by
the following vote:
Alice L. Yuki Lei K. Tom Gabriel Natalie A. Tamara A.M. Keani N.W. Shane M. Nohelani
MEMBERS LEE , SUGIMURA COOK JOHNSON KAMA PALTIN RAWLINS- SINENCI U'U-HODGINS
Chair Vice-Chair FERNANDEZ
ROLL CALL Aye Aye Aye Aye Aye Aye Aye Aye Aye
/14—?
OU Y CLERK
COUNTY COUNCIL OFFICE OF THE COUNTY CLERK
Mel Rapozo,Chair Aso, ,of
KipuKai Kuali`i,Vice Chair
4 Jade K.Fountain-Tanigawa,County Clerk
Addison Bulosan v '" Lyndon M.Yoshioka,Deputy County Clerk
Bernard P.Carvalho Jr.
Felicia Cowden \tnR ,u: Telephone: (808)241-4188
Bill DeCosta '7a,+��. Facsimile: (808)241-6349
Ross Kagawa s4'
o Email: cokcouncil@kauai.gov
Council Services Division
4396 Rice Street,Suite 209
I.ihu`e,Kauai,Hawaii 96766
April 25, 2024
The Honorable Heather Kimball
President, Hawai`i State Association of Counties
Via Email Only: heather.kimball@hawaiicounty.gov
Dear President Kimball:
Enclosed for your information and files is a certified copy of
Resolution No. 2024-18 — RESOLUTION APPROVING THE PROPOSED FISCAL
YEAR 2024-2025 OPERATING BUDGET FOR THE HAWAII STATE
ASSOCIATION OF COUNTIES, which was approved by the Kaua`i County Council
on April 24, 2024.
Should you have any questions, please feel free to contact me or Council
Services Staff at (808) 241-4188.
Sincerely,
JADE K F . UNTAIN-TANIGAWA
County erk, County of Kaua`i
:dmc
Enclosure
cc: Nahelani Parsons, HSAC Executive Director
(Via Email Only: hsachawaiicounties.org)
AN EQUAL OPPORTUNITY EMPLOYER
.
COUNTY COUNCIL
COUNTY OF KAUAI
q` . r
qlr
t 1- J
„� ,,, ,!�. ,!i. .. k No. 2024-18
RESOLUTION APPROVING THE PROPOSED
FISCAL YEAR 2024-2025 OPERATING BUDGET FOR THE
HAWAI`I STATE ASSOCIATION OF COUNTIES
WHEREAS, the Hawai`i State Association of Counties (HSAC) is a nonprofit corporation
comprised of members of the four county councils of the State of Hawai`i; and
WHEREAS, at its meeting on April 5, 2024, the HSAC Executive Committee approved the
proposed HSAC Fiscal Year 2024-2025 Operating Budget, which is attached hereto as Exhibit"A";
and
WHEREAS, Section 21 of the HSAC Bylaws require that each council shall approve the
HSAC Operating Budget for the upcoming fiscal year prior to the HSAC annual meeting; now,
therefore,
BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF KAUAI, STATE OF HAWAII,that
the proposed HSAC Operating Budget for Fiscal Year 2024-2025, as provided in Exhibit "A," is
approved.
BE IT FINALLY RESOLVED, that a certified copy of this Resolution shall be transmitted
to the President of the HSAC Executive Committee.
Introduced by:
BERNARD P. CARVALHO, JR.
(By Request)
V:\RESOLUTIONS\2022-2024 TERM\2024-271 HSAC FY 2024-2025 Budget(BC)AAO_mn.docx
Zve Bap extu%eb3aetugeb Certificate Of Ziboptiou
Wutosan X 139e berebp tertifp tljat (Resolution jao. 2024-18
QCarballjo X bias abopteb bp tlje Council of tbe QCountp of Raua'i, Mate of
QCobiben _ X 3babuai`i, Kibu`e, Rental, abaai`i, on April 24, 2024
McQCosta i X
agatha . VALGUA---
Itualt`l X
3tappop I X j ountp Clerk t 1airman & Vresfbing Officer
Total 6 0 1 0 fJ=ateb April 24, 2024
Exhibit "A"
Hawai`i State Association of Counties
Fiscal Year(FY)2025 Proposed Operating Budget
FY 2024 FY 2024 Actual
Approved YTD(July 2023 FY2025Proposed
Budget -03/08/2024) Budget
1 BEGINNING BALANCE $132,302.63 $223,368.91
2 REVENUES
3 Membership Fees $60,000.00 $60,000.00
4 NACo Dues .
4a Hawai`i County $3,452.00 $3,970.00
4b City and County of Honolulu _ $19,064.00 $20,330.00
4c Kaua`i County $1,342.00 $1,466.00
4d Maui County $2,893.00 $2,893.00
5 Events Income $60,000.00 $145,973.71 $100,000.00
6 Interest Income $30.00 $21.35 $30.00
7 Miscellaneous _ $0.00 $0.00 $0.00
NACo Prescription Drug Marketing
8 Fee $0.00 $287.50 $500.00
9 TOTAL REVENUE $146,781.00 $146,282.56 $189,189.00
10 EXPENSES
11 Executive Committee(EC)
12 EC Travel $23,600.00 $6,097.48 $21,800.00
13 EC Auditing/Professional Services $19,000.00 $20,000.00
14 EC Meeting Supplies $200.00 $700.00
15 EC Subscriptions&Software $1,400.00 $1,585.90 $2,000.00
16 Special Committees
17 Special Committee Travel $500.00 $0.00 $0.00
18 Special Committee Miscellaneous $100.00 $0.00 $0.00
19 NACo
20 NACo Board Travel $30,000.00 $5,000.00 $30,000.00
21 NACo Steering Committee Travel $0.00 $0.00 $0.00
22 NACo Events&Outreach $4,000.00 $0.00 $10,000.00
23 NACo Dues $26,751.00 $0.00 $28,659.00.
24 WIR
25 WIR Travel $12,500.00 $2,454.56 $15,000.00
26 Witt Dues S3,804.00 $0.00 $3,804.00
27 Other .
28 HSAC Promotion,Events and
Outreach $3,185.00 $3,163.65 $5,000.00
29 HSAC Consulting Fund(Lobbyist) $25,000.00 $6,249.00 $25,000.00
30 HSAC Administrative Services(ED) $50,261.76 $25,130.88 $50,261.76
31 HSAC Executive Director Travel $7,500.00 $3,469.81 $11,000.00_
32 National Council of County
Association Executives Dues $750.00 $750.00 - $750.00
33 D&O and General Liability Insurance $1,315.00 $1,315.00 $1,315.00
34 TOTAL EXPENSES $209,866.76 $53,151.28 $225,289.76
35
36 Total Revenue . $146,781.00 $146,282.56 $189,189.00
37 Total Expenses _ $209,866.76 $53,15128 $225,289.76
38 Net ($63,085.76) $93,131.28 ($36,100.76)
1
38 Starting Reserve $132,302.63 $223,368.91 _,
39 Ending Reserve - - $69,216.87 $222,110.69 '
HSAC Budget Justifications
FY 2024-2025
Beginning Balance will be determined at the close of the Fiscal Year. As of March 8,
the account balance was $223,368.91.
3. Membership Fees will remain the same.
4. NACO Dues will remain the same.
5. Event income(Annual conference): $100,000,divided by 4= $25,000 from each
county.
• The title for this line item is amendment from"Conference income"to"Event income"
allowing for HSAC to host other types of revenue generating events throughout the
year.
• The host county is primarily responsible for generating conference revenue. Other
counties are encouraged to support via sponsorship,the golf tournament,registration or
by hosting another fundraising event.
6. Interest Income remains $30.
8. NACo Prescription Drug Marketing Program: Increase due to a new contract that
was signed in the last fiscal year which is now bringing in revenue to HSAC.
12. EC Travel is$21,800.
The number of in person meetings is amended from 4 to 2 per year. This could include 2
day trips at$300 each, or 1 overnight at$600.
• Travel includes: Air,Ground, Lodging,Registration
ai One day travel=$300,which includes car rental ($100)and round trip
flight($200).For two day travel, $600,which includes car rental($200),
hotel ($200), and round trip flight($200).
3 members will be traveling,as 1 member remains on island
Proposed budget includes 2 in person day trip meetings per year for
HSAC EC. Total of 2 visits per year, for 3 members.
ea 6 x$300=$1,800
• EC travel for all 4 members to mainland conferences remains the same at$20,000.
•, $2,500 per member according to what is defined as travel expenses in the
bylaws.
• 2 conferences annually on the mainland out of the 2 NACo and 1 WIR
- 2 x$2,500= $5,000 annual allowance per member
• 4-members x $5,000=$20.000
• Total for EC Travel=$20,000+$1,800=$21,800
13. EC Auditing/Professional Services is$20,000 which includes$15,000 for the cost of
the audit and$5,000 for accounting fees including the annual tax filing.
14. EC Meeting Supplies increased to$700 from$200 to include the cost of lunch for the
HSAC EC and supporting staff members when the HSAC EC meets in person.
o $350 per meeting x 2 meetings per year in State= $700
15. EC Subscriptions & Software increased to $2,000 from$1,200 to account for the
increased cost of Quickbooks and the online accounts. Includes but is not limited to
squarespace website fee,domain purchase,zoom account,google drive storage,annual
business filing, charitable organization filing fee.
• Including the$900 annual fee for Quickbooks.
16. Special Committees-Travel&Miscellaneous(Line item 17& 18)Line 17 has
decreased from$500 to $0 and Line 18 has decreased from$100 to $0.
20. NACo Travel remains the same at$30,000.
• Travel includes:Air, Ground,Lodging,Registration
• $2,500 for each of the 3 board members,4 meetings per year.
• 4($2,500 x 3)=$30,000
21. NACo Steering Committee Travel has decreased from$4,000 to $0 as this has not
been used in recent years.
22. NACo Events and Outreach increased from$4000 to $10,000 for the HSAC events
hosted at the NACo annual and legislative conference.These were previously included
under the line item "HSAC promotions,events,and outreach"and was moved to this
line item for clarity.
23. NACo dues included as revenue; each county to remit assessed amounts to HSAC for
payment to NACo.NACo increased the fees for 2025 based on the 2020 census data.
COUNTY 2025 DUES HSAC TOTAL
AMOUNT DUES REQUEST
FROM EACH
COUNTY
Hawai`i County $3,970 $15,000 $18,970
City and County of $20,330 $15,000 $35,330
Honolulu
Kauai County $1,466 $15,000 $16,466
Maui County $2,893 $15,000 $17,893
TOTAL $28,659 $60,000 $88,659
25. WIR Travel remains the same at$15,000.
• Travel includes:Air,Ground,Lodging,Registration
• Budget for$15,000=($2,500 x 2 Board members x 3 meetings).
• The FY24 budget line for this was amended to be decreased to $12,500,as one
WIR member chose not to travel to the WIR conference and the fundswere
reallocated elsewhere in the budget.
27. WIR Dues remain the same.
28. HSAC Promotion, Events,and Outreach decreased from$15,000 to $5,000.
• These funds are to help cover costs related to communicating HSAC activities and
reports to its members, other government officials, and the public. This also
includes mailers, advertisements for annual conferences,etc.
• The HSAC events at the NACo annual and legislative conference have been
moved out of this budget line item and into"NACo events and outreach."
• The FY24 budget line item for this was amended as the funds were reallocated to
be used elsewhere.
29. HSAC Consulting Fund remains the same at$25,000.
30. HSAC Administrative Services(ED)remains the same at$50,261.76.
31. HSAC Executive Director Travel increased to $11,000 from$7500. The per travel
allotment of$2,500 has been increased to $3,000 per trip due to cost of travel to the mainland
often exceeding$2,500 and the ED does not have access to other county travel funds to be
reimbursed from.
• Includes 3 trips at$3000,including NACO/WIR Conferences,
and the National Council of County Association Executives
(NCCAE) conference.
• • $2000 allocated for reimbursement of travel expenses to attend the
HSAC annual conference.
• Cost of the flight not to exceed the amount to travel from
Honolulu to the conference venue.
• (3 x$3,000)+$2,000=$11,000.
32. National Council of County Association Executives Dues remains the same at
$750.
®. ss
=01 Office of the Administrative Director—Center for Alternative Dispute Resolution
THE JUDICIARY• STATE OF HAWAI'I •ALI'IOLANI HALE•417 SOUTH KING STREET,ROOM 207
`I HONOLULU, HI 96813-2902•PHONE(808)539-4237•FAX(808)539-4416 •www.courts.state.hi.us/cadr
Rodney A.Made Susan Pang.Cochros
ADMINISTRATIVE DIRECTOR OF THE COURTS INTERGOVERNMENTAL AND COMMUNITY RELATIONS DIRECTOR
Daylin—Rose H. Heather Judge Jeffrey P.Crabtree(ret.)
DEPUTY ADMINISTRATIVE DIRECTOR CENTER FOR ALTERNATIVE DISPUTE RESOLUTION DIRECTOR
May 7,2024
[XX]Via e-mail to Heather.Kimball@hawaiicountv.gov
Council Member Heather Kimball(Hawai`i County,District 1)
President, Executive Committee,Hawai`i State Association of Counties
c/o Hawai`i County Council
25 Aupuni Street
Hilo,Hawaii 96720
RE: HSAC Appointments to CADR Advisory Board
Aloha Council Member Kimball,
I understand from the HSAC website that you are the current President of the HSAC Executive Committee. I
respectfully request that HSAC nominate two persons to serve as HSAC's representatives on the Advisory Board
of the Center for Alternative Dispute Resolution("CADR").
CADR was established in 1989 by HRS Section 613-2,to help facilitate the voluntary resolution of disputes,
especially cases that affect the public interest or the work of state and county agencies.To that end,in HRS
Section 613-3 the Legislature set up a Board of Advisors to include 9 members.The Advisory Board is to
include two representatives from the Executive Branch,two from the legal community,two from the Hawaii
State Association of Counties,and three from the public at large.
The Advisory Board has been dormant for some time.As the new Director of CADR, I aim for the Advisory
Board to be active again.We currently expect to have the following as incoming Advisory Board members:
i. Peter Adler(former Director,CADR)
ii. Judge Riki Mae Amano(ret.)(and current mediator for CADR)
iii. Judge Michael Broderick(ret)(former Director,CADR)
iv. Margery S.Bronster(former Attorney General)
v. Elizabeth Kent(former Director,CADR)
While it will be up to the Board,I currently estimate no more than one meeting a quarter,hopefully limited to an
hour.There will be materials to review between meetings. I promise to be efficient with any time generously
volunteered by HSAC's two representatives.
We look forward to hearing from you.Please feel free to call or e-mail if you have any questions at all.
Sincerely,
jAk
Judg1 ' a•tree(ret.),Director
cc: Beverly Tese-Council Aide(e-mail:Beverly.Yates-Tese@hawaiicounty.gov)
;Ntv,o•p 7 Phone: (808)961-8828
•
HEATHER L. KIMBALL •��
COUNCIL CHAIR "`\��'-'ql ', Fax: (808)961-8912
Email:Heather.Kimball@hcrwaiicountv.gov
Council District 1 (North Hilo, '
_ ys
Hamakua, and portion of Waimea)
• TE 0;'N►''�
HAWAI`I COUNTY COUNCIL
25 Aupuni Street, Ste. 1402.
Hilo, Hawai'i 96720
May 20, 2024
HSAC Executive Committee Members
via email transmission only to:
hsac@hawaiicounties.org;tamara.paltin@mauicounty.us;
bernard.carvalho@kauai.gov; and tommy.waters@,honolulu.gov
RE: Hawai`i County Report for May 20, 2024 HSAC Executive Committee Meeting
The Hawaii County Council met a few times since our last Executive Committee meeting, as
well as introduced various measures that may be of interest of this body:
• BILL 121 RELATING TO TRANSIENT ACCOMMODATION RENTALS AND
HOSTING PLATFORMS. Repeals Section 25-4-16 through Section 25-4-16.3 relating
to Short-term Vacation Rentals and establishes new provisions for Transient
Accommodation Rentals and Hosting Platforms for Transient Accommodation Rentals.
Received unfavorable recommendation from Windward Planning Commission (1-3 vote).
The vote was before passage of SB2919.Hearing in Leeward Planning Commission on
Wednesday.
• BILL 122 RELATING TO THE REPEAL OF BED AND BREAKFAST AS A
PERMITTED USE. Repeals all provisions that allow for Bed and Breakfast
establishments since this will be covered in Bill 121. This received a favorable
recommendation from Windward Planning Commission.
• BILL 123 RELATING TO OHANA DWELLING UNITS. Removes each instance of
the term"ohana dwelling"from the County Code and inserts the term of"accessory
dwelling unit" and simplifies the provisions for the establishment of an accessory
dwelling unit. Essentially creates a the by-right outcome of SB3202. Expect limitations to
be added in committee.
Hawai`i County is an Equal Opportunity Provider and Employer.
HSAC Executive Committee Members
May 20,2024 Hawai`i County Report
Page 2
• RES NO. 499-24: AUTHORIZES THE MAYOR TO ENTER INTO AN
AGREEMENT WITH THE STATE OF HAWAII DEPARTMENT OF DEFENSE
HAWAII EMERGENCY MANAGEMENT AGENCY. Seeks to support and facilitate
the installation of maintenance of a warning siren in the Kamakoa Nui Park to serve the
Kamakoa Phase I-A Subdivision in Waikoloa. This took years to complete. As HSAC we
need to push for more responsiveness from HIEMA on preventative actions.
• BILL 125 (Draft 3) RELATING TO COMMERCIAL BICYCLE TOURS:
Establishes annual registration requirements for any person or business operating a
commercial bicycle tour and that the Council may prohibit such operation on designated
portions of public highways if determined as a threat to public safety.
• BILL 152 RELATING TO PRE-APPROVED PLANS FOR RESIDENTIAL
DWELLINGS: Adds definition for"multi-family dwelling" and amends the plan review
schedule specific to pre-approved model plans for residential dwellings.
• BILL 145 AMENDMENT TO CODE RELATING TO PLANNING
COMMISSIONS: Adds requirement that members of each commission have experience
or expertise in certain areas including Native Hawaiian traditional and customary
practices,traditional Hawaiian land usage, environmental or natural resources
management and regenerative agriculture.
• HAZARD PAY GRIEVANCES: We are still waiting for the settlement agreements
with the labor unions on hazard pay. Based on the Maui and state settlements our finance
department is projecting a$60 million payment.
• MAYOR ROTH 2ND BUDGET MESSAGE: We received the mayor's second Budget
on May 1St. The budget is roughly $920 million, a 10% increase from the previous year.
Most of the increase came from higher valuations and an increase in grant funding.
Spending priorities are cyber security,public safety, repair and maintenance, and debt
service. Budget proposed a 20-cent property tax cut for homeowners and affordable
rentals.
• Youth Congress: The County held its inaugural Youth Congress as part of this year's
Sustainability Summit. Eighty 8th grade students participated in a model united nations
format proceeding to develop a policy resolution around the 2030 Aloha+challenge
goals. The resolution will be sent to you formally through a council resolution but the
preview is included with this report.
• FEMA TEEX Training: The County held its training workshops on senior leadership
during all hazard events, crisis decision making and whole community preparedness.
Members of the council,the mayor and most of the directors and administrators
participated.Activities included a simulation of a major hurricane and a evaluation of
decision making during the Camp Fire in California. I highly recommend this training for
all counties.
HSAC Executive Committee Members
May 20,2024 Hawai`i County Report
Page 2
Copies of the measures shown above are not attached; however, if any Executive Committee
Member is interested in receiving any,please advise and the same will be produced. We are
also happy to share any of the information about the FEMA TEEX training.
Mahalo and Aloha,
, «.r
HEATHER L.KIMBALL
Council Chair, Council District 1
County of Hawai`i
COUNTY COUNCIL ,:41
0� � OFFICE OF THE COUNTY CLERK
Mel Rapozo,Chair %p:; . jt'.��,
KipuKai Kuali`i,Vice Chair / Jade K.Fountain-Tanigawa,County Clerk
Addison Bulosan Lyndon M.Yoshioka,Deputy County Clerk
Bernard P.Carvalho,Jr. �a,� ,.. cL4'
Felicia Cowden �:�9j , ., Telephone: (808)241-4188
Bill DeCosta of ___ ' Facsimile: (808)241-6349
Ross Kagawa Email: cokcouncil@kauai.gov
Council Services Division
4396 Rice Street,Suite 209
Lihu`e,Kauai,Hawaii 96766
May 10, 2024
Heather Kimball, HSAC President
and Members of the Executive Committee
(Via Email Only: heather.kimball@hawaiicounty.gov, tommy.waters@honolulu.gov,
and tamara.paltin@mauicounty.us)
Dear President Kimball and Members of the Executive Committee:
RE: KAUA`I COUNTY REPORT FOR THE MAY 20, 2024 HSAC
EXECUTIVE COMMITTEE MEETING
The Kaua`i County Council held various meetings after the last Hawai`i State
Association of Counties Executive Committee Meeting. As a result of those
meetings, the Kaua`i County Council:
• Approved Bill No. 2913, Relating to Playing Fees at the Wailua Golf
Course.
o This Bill proposes to generally reduce the playing fees during
Twilight hours at the Wailua Golf Course.
o This Bill was adopted on second and final reading at the
April 10, 2024 Council Meeting, was approved by the Mayor on
April 10, 2024, and now has the effect of law as Ordinance
No. 1156.
• Discussed Bill No. 2914, Draft 1, Relating to Government Assistance for
Workforce Housing.
o This Bill proposes to implement a Residential Workforce Housing
Credit System, which will provide a new non-governmental source of
financing for affordable housing while simultaneously providing
additional pathways to generate market rate housing quicker.
o This Bill is scheduled for further discussion at the May 22, 2024
Housing & Intergovernmental Relations (HIR) Committee Meeting.
• Discussed Bill No. 2915, Draft 1, Relating to Housing Eligibility and
Selection.
o This Bill proposes to add provisions authorizing the Housing Agency
to approve the use of various preferences to prioritize amongst
otherwise eligible Homebuyer list participants, including project
employee, geographical, and essential worker.
o This Bill is scheduled for further discussion at the May 22, 2024
Housing & Intergovernmental Relations (HIR) Committee Meeting.
AN EQUAL OPPORTUNITY EMPLOYER
Heather Kimball, HSAC President
and Members of the Executive Committee
RE: Kaua`i County Report for the May 20, 2024 HSAC Executive Committee
Meeting
May 10, 2024
Page 2
• Discussed Bill No. 2918, Relating to Real Property Tax
o This Bill proposes to amend the definition of "Claim" currently
located at Kauai County Code 1987, as amended, Section 5A-1.1,
"Definitions," to: (1) prevent the potential reset of real property tax
benefits as a result of a death when the surviving spouse or civil
union partner was designated as the surviving trustee of the
deceased spouse or civil union partner, and (2) expand eligibility to
include properties receiving the Owner-Occupied Mixed-Use tax
rate. This Bill also proposes to relocate the definition of "Claim"
from Section 5A-1.1 to Section 5A-11.4. The Director of Finance
remains empowered to compromise claims in accordance with
Section 5A-1.2(k). Prior Ordinance No. 1044 (November 30, 2018)
has fulfilled its purpose of providing appropriate tax relief
continuity for surviving spouses who were not formally identified as
recipients of the shared residence's Home Exemption. However,
Ordinance No. 1044 does not authorize the Department of Finance
to extend this protection to some surviving spouses whose
ownership interest in the property was designed not to be triggered
until the death of the spouse or civil union partner.
o This Bill is scheduled for Second and Final Reading at the
May 15, 2024 Council Meeting.
• Discussed Bill No. 2920, Relating to Beautification Fees
o This Bill proposes to offset the tourism-related impacts of rental or
U-drive motor vehicles by standardizing the beautification fee
assessed to all motor vehicles in the County at five dollars ($5) per
certificate of registration.
o This Bill is scheduled for Second and Final Reading at the
May 15, 2024 Council Meeting.
Please note that copies of the above-referenced bills are attached for your use
and information. Should you have any questions, please feel free to contact me at
the Office of the County Clerk, Council Services Division, at (808) 241-4188.
Sincerely,
BERNARD P. CARVALHO, JR.
Councilmember, Kaua`i County Council
AAO:slr
Attachments
cc: Nahelani Parsons, HSAC Executive Director
(Via Email Only: hsac@hawaiicounties.org)
Kaci Tsuneda, Council Aide to Council Chair
(Via Email Only: Kaci.Tsuneda@hawaiicounty.gov)
Beverly Yates-Tese, Council Aide, District 1
(Via Email Only: Beverly.Yates-Tese@hawaiicounty.gov)
Dorthi "Dot" Botelho-Kaili, District 1 Office Staff
(Via Email Only: Dorthi.Botelho-Kaili@hawaiicounty.gov)
May 20, 2024 HSAC EC Agenda
ORDINANCE NO_ 1156 BILL NO. 2913
A BILL FOR AN ORDINANCE AMENDING
CHAPTER 19,ARTICLE 3, SECTION 19-3.2, KAUA'I COUNTY CODE 1987,
AS AMENDED, RELATING TO PLAYING FEES AT THE WAILUA GOLF
COURSE
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF KAUAI, STATE
OF HAWAII:
SECTION 1. Findings and Purpose. The County of Kaua`i revised the
resident and nonresident playing fees at the Wailua Golf Course effective
January 1, 2024. Since this time, feedback from management at the Wailua Golf
Course indicates further revision to the playing fees, particularly the fees for
Twilight hours, is merited. Therefore, the purpose of this Ordinance is to generally
reduce the playing fees during Twilight hours at the Wailua Golf Course.
SECTION 2. Chapter 19, Article 3, Subsection 19-3.2(b), of the Kaua`i
County Code 1987, as amended, is hereby amended as follows:
"(b) Playing fees at the golf course are established as follows:
PER DAY
DAILY WEEKENDS/HOLIDAY MONTHLY
Resident I $18.00 $23.00 $70.00
Senior Kauai $15.00 $18.00 $50.00
Resident
Super Kauai
Senior $12.00 $16.00 $35.00
(75 years and
older)
Junior Hawaii $1.00 $1.00 $9.00
Resident
Non-Resident $80.00 $100.00
100%Disabled
Veteran Exempt Exempt
TWILIGHT TWILIGHT WEEKEND/HOLIDAY
DAILY
Resident [$10.00] [$13.00]
$9.00 $12.00
Senior Kaua`i [$9.00] [$12.00]
Resident 8.00 9.00 _
Super Kaua`i
Senior [$8.00] [$10.00]
(75 years and $6.00 $8.00
older) T.
Junior Hawaii
Resident $1.00 $1.00
Non-Resident [$45.00] $50.00
$40.00
100% Disabled.
Veteran Exempt Exempt"
1
SECTION 3. If any provision of this Ordinance or the application
thereof to any person or circumstance is held invalid, the invalidity does not affect
other provisions or applications of the Ordinance that can be given effect without
the invalid provisions or application, and to this end the provisions of this
Ordinance are severable.
SECTION 4. Ordinance material to be repealed is bracketed. New
Ordinance material is underscored. When revising, compiling, or printing this
Ordinance for inclusion in the Kaua`i County Code 1987, as amended, the brackets,
bracketed material, and underscoring shall not be included.
SECTION 5. This Ordinance shall take effect on July 1, 2024.
Introduced by:
ROSS KAGAWA
DATE OF INTRODUCTION:
February 28, 2024
Lihu`e, Kauai, Hawai`i
V:\BILLS\2022-2024 TERM\2024-90 CM Kagawa - Draft Bill for Wailua Golf Course (Twilight
Fees)RM_slr.doc
2
P
CERTIFICATE OF THE COUNTY CLERK
I hereby certify that heretofore attached is a true and correct copy of
Bill No,2913,which was passed on first reading and ordered to print by the Council of
the County of Kaua`i at its meeting held on February 28, 2024, by the following vote:
FOR PASSAGE: Bulosan, Carvalho, Cowden, Kagawa
Kuali`i, Rapozo TOTAL—6,
AGAINST PASSAGE: None TOTAL—0,
EXCUSED & NOT VOTING: DeCosta TOTAL— 1,
RECUSED & NOT VOTING: None TOTAL—O.
Lihu`e, Hawaii
February 29, 2024 Jade , ountain-Tanigawa
County Clerk, County of Kaua`i
CERTIFICATE OF THE COUNTY CLERK
I hereby certify that heretofore attached is a true and correct copy of
Bill No. 2913 which was adopted on second and final reading by the Council of the
County of Kaua`i at its meeting held on April 10, 2024, by the following vote:
FOR ADOPTION: Bulosan, Carvalho, Cowden, DeCosta,
Kagawa, Kuali`i, Rapozo TOTAL— 7,
AGAINST ADOPTION: None TOTAL— 0,
EXCUSED & NOT VOTING: None TOTAL—0,
RECUSED & NOT VOTING: None TOTAL—O.
Lihu`e, Hawai`i
April 10, 2024 Jad in-Tanigawa
Coun y Clerk, County of Kaua`i
ATTEST:
j[AAJAAA4L___.—.„
Mel Rapozo
Chairman & Presiding Officer
DATE OF TRANSMITTAL TO MAYOR:
April 10, 2024
Approved this t0411day of
Qc rat , 2024.
Derek S.K. Kawakami,
Mayor
County of Kauai
ORDINANCE NO. BILL NO. 2914.Draft 1
A BILL FOR AN ORDINANCE AMENDING CHAPTER 7A,ARTICLE 9,
KAUA`I COUNTY CODE 1987,AS AMENDED,
RELATING TO GOVERNMENT ASSISTANCE FOR WORKFORCE HOUSING
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF KAUAI, STATE
OF HAWAII:
SECTION 1. Findings and Purpose. The purpose of this Ordinance is to
provide a new non-governmental source of financing for affordable housing projects
while simultaneously providing an additional pathway to generate market rate
housing more quickly.
SECTION 2. Chapter 7A, Article 9 (Government Assistance for
Workforce Housing), Kaua`i County Code 1987, as amended, is hereby amended by
adding a new Subsection 7A-9.4.1, as follows:
"Sec. 7A-9.4.1 Residential Workforce Housing Credits.
(a) The Housing Agency may issue credits, upon request by a
developer, provided that:
(1) Each workforce unit constructed in the subject
development shall be encumbered by a recorded deed restriction that
meets the requirements of this Chapter.
(2) Each residential workforce unit shall be sold or rented to
an income qualified individual.
(3) Credits may only be issued for each residential workforce
housing unit sold or rented to an income eligible individual in the
appropriate income group. that is in excess of the residential workforce
housing otherwise required in this Chapter.
(4) For units sold or rented to income eligible individuals
earning one hundred twenty percent (120%) or less of Kauai Median
Area Income, only fifty percent (50%) of the excess workforce units sold
or rented shall be eligible for credits.
(5) For projects sold or rented to income eligible individuals
earning eighty percent (80%) or less of Kauai Median Area Income, all
of the excess workforce units sold or rented shall be eligible for credits.
(b) A credit may satisfy the requirement for any type of unit
constructed for any income group in accordance with the requirements of
Article 2.
(c) The number of credits issued shall be set forth in a workforce
housing agreement.
1
}
(d) Credits may be transferred to other developers to satisfy- up to
fifty percent (50%) of the workforce housing requirements imposed on them,
provided that the developer receiving the credits may onl r. utilize the credits
subject to the geographic requirements set out in Section 7A-2.5.
(e) The original recipient or holder of housing credits shall be
required to report the transfer of credits to any other developer or project.
(f) If the project applying for the excess credits was developed with
a direct subsidy from the federal, state. or county governments, the Director
shall either: (1) discount the excess credits earned by the value of the subsidy.
or (2) require that the Agency or other public entity subsidizing the project
share equitably in the proceeds from the transfer of the excess credits."
SECTION 3. If any provision of this Ordinance or application thereof to
any person, persons, or circumstances is held invalid, the invalidity does not affect
the other provisions or applications of this Ordinance which can be given effect
without the invalid provision or application, and to this end, the provisions of this
Ordinance are severable.
SECTION 4. Ordinance material to be repealed is bracketed. New
Ordinance material is underscored. When revising, compiling, or printing this
Ordinance for inclusion in the Kauai County Code 1987, as amended, the brackets,
bracketed material, and underscoring shall not be included.
SECTION 5. This Ordinance shall take effect upon its approval.
Introduced by: /s/KIPUKAI KUALI`I
(By Request)
DATE OF INTRODUCTION:
February 28, 2024
Lihu`e, Kauai, Hawaii
V:\BILLS\2022-2024 TERM\2024-317 Bill No.2914 Draft 1 (Workforce Housing Credits)AAO_slr.doc
2
ORDINANCE NO. BILL NO. 2915, Draft 1
A BILL FOR AN ORDINANCE AMENDING CHAPTER 7A,ARTICLE 5,
KAUA`I COUNTY CODE 1987,AS AMENDED,
RELATING TO HOUSING ELIGIBILITY AND SELECTION
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF KAUAI, STATE
OF HAWAII:
SECTION 1. Chapter 7A, Section 7A-5.2 (For-Sale Housing), Kaua`i
County Code 1987, as amended, is hereby amended, as follows:
"(a) General Provisions.
(1) Qualified Buyers. All County housing programs, including
workforce housing developments required by this Chapter, which assist
residents to become fee simple or leasehold homeowners, are restricted to
qualified buyers, as defined herein, except where sales may become market
sales pursuant to Section 7A-6.1(j).
(2) Application. Each program or project shall establish interested
households for that program or project by requiring the interested household
to submit a written application provided or approved by the Housing Agency
and any other documents required by the Housing Agency to establish
eligibility.
(3) Eligibility. The Housing Agency shall review all purchase
applications to determine eligibility pursuant to the specific program or
project eligibility criteria established for that program or project.
. (A) Income qualification shall be determined on gross annual
income and based on documentation provided by the housing
applicant, including the three (3) most current pay stubs and the
two (2) most currently filed Federal income tax returns from all
employed adults in the applicant's household.
(B) Kaua`i residency shall be determined on documentation
provided by the applicant that indicates the applicant has a residence
address on the Island of Kauai.
(C) Not owning real estate suitable for residential purposes
shall be determined primarily from documentation provided by the
housing applicant and may be verified by the Housing Agency.
1
(4) Preferences. The Housing Agency may approve various
preferences for up to fifty percent (50%) of the units for sale in a project to
prioritize otherwise eligible applicants including:
(A) Project Employee Preferences. Workforce housing units
built by a developer for projects that generate workforce housing
requirements may be sold with a preference to employees of the
project.
(B) Geographical Preferences. One (1) or more geographical
preferences may be imposed giving preference to qualified residents
that live in a specified geographical area surrounding or adjacent to
the project or that are employed within a specific geographical area
surrounding or adjacent to the project. A geographical preference may
also be extended to qualified residents whose immediate family lives in
a specified geographical area surrounding or adjacent to the project.
(C) Essential Worker Preferences. Essential Worker
providing critical community services such as health care, public
safety. emergency first response. education. and the provision and
maintenance of necessary community infrastructure.
(b) Selection. The selection list or lists shall be utilized by the developer to
determine the numerical order to offer to sell workforce housing units to qualified
buyers. Selection lists shall be established as follows:
(1) All applicable housing units shall first be offered to individuals
on the mortgage-ready Kaua`i resident home-buyer list, in the order of their
home-buyer number. subject to any preferences. and who otherwise qualify
pursuant to any project-specific qualifying criteria, before any housing units
are offered for sale to qualified buyers not on the mortgage-ready home-buyer
list.
(2) After all individuals on the mortgage-ready home-buyer list
have had an opportunity to purchase, a public lottery shall be conducted to
establish a selection list for any project that anticipates more applicants than
the number of housing units available. If the number of housing units
available is equal to or greater than the number of anticipated applicants,
selection may be established by a first-come, first-served basis or by lottery.
(A) The decision to utilize either the lottery or the first-come,
first-served process shall be determined by the developer prior to the
sales notice date.
(B) A lottery that has multiple preferences shall include all
applicants in a single lottery. The selection list will be produced by
applying applicant preferences and lottery numbers to sort all
applicants into a selection list that has:
(i) The qualified buyer applicant with the lowest
selection number (first) being a household that has the highest
and the most preferences available and has the lowest lottery
number, and
2
(ii) The qualified buyer applicant with the highest
selection number (last) being a household that has no
preferences and the highest lottery number.
(C) In a project that utilizes the first-come, first-served
method, the developer shall utilize sorting method as utilized with a
lottery, but substitute the date and time of receipt of a completed
application in place of a lottery number to establish the numerical
order.
(D) Projects that are developed in phases shall phase their
respective restricted marketing periods and phase their respective
application and selection processes.
(c) Priorities and Preferences for Sales by Lottery.-After all applicable
housing units in a project have been first offered for sale to all residents on the
mortgage-ready home-buyer list, a development using a lottery to determine sales
sequence for other buyers shall sort the lottery list by giving applicants priority as
follows:
(1) First Priority—Homeownership Education. The first opportunity
to purchase a workforce for-sale housing unit after home-buyer list residents
have had the opportunity to purchase shall be given to income qualified
buyers that have completed a qualified homeownership education course, as
determined by the Housing Agency, consisting of at least eight (8) hours of
classroom education, plus credit and mortgage ready counseling. To receive
the homeownership education priority, a qualified buyer shall register with
the Housing Agency and provide the Housing Agency with a copy of their
homeownership education class graduation certificate. The Housing Agency
shall determine which providers of homeownership education have the
curriculum that qualifies graduates for the homeownership priority.
(2) Second Priority—Project Employee Preferences. Fifty
percent (50%) of the total workforce housing units built by the developer for
projects that generate workforce housing requirements of twenty (20)housing
units or more shall be sold with a preference to employees of the developer
and employees within the development area of the project as determined by
the Housing Agency.
(3) Third Priority—Geographical Preferences. One (1) or more
geographical preferences may be imposed on the required workforce housing
units giving preference to qualified residents that live in a specified
geographical area surrounding or adjacent to the project or that are employed
within a specific geographical area surrounding or adjacent to the project. A
geographical preference may also be extended to Qualified residents whose
immediate family lives in a specified geographical area surrounding or
adjacent to the project.
3
(4) Fourth Priority—Essential Worker Preferences. Essential
Worker providing critical community services such as health care. public
safety. emergency first response. education, and the provision and
maintenance of necessary community infrastructure.
[(4)] A project that is assisted with government financing may
disregard any priority or preference provided by this Chapter that violates
Federal fair housing law."
SECTION 2. Chapter 7A, Section 7A-5.3(b) (Rental Housing), Kaua`i
County Code 1987, as amended, is hereby amended, as follows:
"(b) Priorities and Preferences.
(1) First Priority—Project Employee Preferences. Fifty percent of
the total workforce housing units built by the developer for projects that
generate.workforce housing requirements of 20 housing units or more shall
be rented with a preference to employees of the developer and employees
within the development area of the project as determined by the Housing
Agency.
(2) Second Priority—Geographical Preferences. At initial occupancy,
one (1) or more geographical preferences may be imposed on the required
workforce housing units giving preference to qualified residents that live in a
specified geographical area surrounding or adjacent to the project or that are
employed within a specific geographical area surrounding or adjacent to the
project. A geographical preference may also be extended to qualified residents
whose immediate family lives in a specified geographical area surrounding or
adjacent to the project.
[(3) A project that is assisted with government financing may
disregard any priority or preference provided by this Chapter that violates
Federal fair housing law.]
(3) Third Priority—Essential Worker Preferences. Essential
Worker providing critical community services such as health care. public
safety, emergency first response, education, and the provision and
maintenance of necessary community infrastructure.
(4) A project that is assisted with government financing may
disregard any priority or preference provided by this Chapter that violates
Federal fair housing law."
SECTION 3. If any provision of this Ordinance or application thereof to
any person, persons, or circumstances is held invalid, the invalidity does not affect
the other provisions or applications of this Ordinance which can be given effect
without the invalid provision or application, and to this end, the provisions of this
Ordinance are severable.
4
SECTION 4. Ordinance material to be repealed is bracketed. New
Ordinance material is underscored. When revising, compiling, or printing this
Ordinance for inclusion in the Kauai County Code 1987, as amended, the brackets,
bracketed material, and underscoring shall not be included.
SECTION 5. This Ordinance shall take effect upon its approval.
Introduced by: /s/KIPUKAI KUALI`I
(By Request)
DATE OF INTRODUCTION:
February 28,2024
Lihu`e, Kauai, Hawaii
V:\BILLS\2022-2024 TERM\2024-318 Bill No.2915 Draft 1(Housing Eligibility and Selection)AAO_slr.doc
5
ORDINANCE NO. BILL NO. 2918
A BILL FOR AN ORDINANCE AMENDING SECTIONS 5A-1.1 AND 5A-11.4,
KAUA`I COUNTY CODE 1987,AS AMENDED,
RELATING TO REAL PROPERTY TAX
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF KAUAI, STATE
OF HAWAII:
SECTION 1. Findings and Purpose. The Council finds that Ordinance
No. 1044 (November 30, 2018) has fulfilled its purpose of providing appropriate tax
relief continuity for surviving spouses who'were not formally identified as recipients
of the shared residence's Home Exemption. However, Ordinance No. 1044 does not
authorize the Department of Finance to extend this protection to some surviving
spouses whose ownership interest in the property was designed not to be triggered
until the death of the spouse or civil union partner. The purpose of this Ordinance is
to amend the definition of"Claim" currently located at Section 5A-1.1, "Definitions,"
to: (1) prevent the potential reset of real property tax benefits as a result of a death
when the surviving spouse or civil union partner was designated as the surviving
trustee of the deceased spouse or civil union partner, and (2) expand eligibility to
include properties receiving the Owner-Occupied Mixed-Use tax rate. This Ordinance
also relocates the definition of"Claim" from Section 5A-1.1 to Section 5A-11.4. The
Director of Finance remains empowered to compromise claims in accordance with
Section 5A-1.2(k).
SECTION 2. Chapter 5A, Section 5A-1.1, Kauai County Code 1987, as
amended, is hereby amended by deleting the definition of"Claim" as follows:
"["Claim" under 5A-1.2(k) may include the retroactive approval and
reinstatement of a home exemption, homestead tax rate, and assessment cap
of an owner occupant that was benefiting from a home exemption, homestead
tax rate, and assessment cap of a co-owner occupant that is now deceased,
provided that the owner occupant would have independently qualified for the
home exemption at the time of death. This approval and reinstatement shall
only be applied retroactively.up to three years.]"
SECTION 3. Chapter 5A, Section 5A-11.4, Kaua`i County Code 1987, as
amended, is hereby amended by adding a definition of "Claim" at a new
Subsection 5A-11.4(k) to be appropriately inserted and to read as follows:
"(k) For the purposes of this Section 5A-11.4 and Section 5A-1.2. "claim"may
include the retroactive approval and reinstatement of a home exemption,
Owner-Occupied or Owner-Occupied Mixed-Use tax rate. and assessment cap
of an owner-occupant that was benefiting from a home exemption,
Owner-Occupied or Owner-Occupied Mixed-Use tax rate, and assessment call
of a co-owner-occupant that is now deceased.provided that the owner-occupant
would have independently qualified for the home exemption at the time of
death. "Claim" may also include the retroactive approval and reinstatement
of a home exemption, Owner-Occupied or Owner-Occupied Mixed-Use tax rate,
and assessment cap of the spouse or civil union partner of an owner-occupant
who is now deceased. provided that the spouse or civil union partner is a
successor trustee or beneficiary of the owner-occupant and the spouse or civil
union partner would have independently qualified for the home exemption at
the time of death, and in such case. the surviving owner-occupant who is a
successor trustee or beneficiary is not required to demonstrate that they were
an owner of record prior to the death of their spouse or civil union partner.
This approval and reinstatement shall only be applied retroactively up to
three (3) years."
SECTION 4. Ordinance material to be repealed is bracketed. New
ordinance material is underscored. When revising, compiling, or printing this
ordinance for inclusion in the Kaua`i County Code 1987, as amended, the brackets,
bracketed material, and underscoring shall not be included.
SECTION 5. If any provision of this Ordinance or the application thereof
to any person or circumstances is held invalid, the invalidity does not affect other
provisions or applications of the Ordinance which can be given effect without the
invalid provision or application, and to this end the provisions of this Ordinance are
severable.
SECTION 6. This Ordinance shall take effect upon its approval.
Introduced by:
ROSS KAGAWA
DATE OF INTRODUCTION:
March 27, 2024
Lihu`e, Kaua`i, Hawai`i
V:\RESOLUTIONS\2022-2024 TERM\2024-144 Bill RPT Section 5A-1.1 and 11.4
Claim Definition Surviving Spouses (002) RK JA mn.docx
•
CERTIFICATE OF THE COUNTY CLERK
I hereby certify that heretofore attached is a true and correct copy of
Bill No. 2918,which was passed on first reading and ordered to print by the Council of
the County of Kaua`i at its meeting held on March 27, 2024,by the following vote:
FOR PASSAGE: Bulosan, Carvalho, Cowden, DeCosta,
Kagawa, Kuali`i, Rapozo TOTAL—7,
AGAINST PASSAGE: None TOTAL—0,
EXCUSED & NOT VOTING: None TOTAL—0,
RECUSED & NOT VOTING: None TOTAL—O.
Lihu`e, Hawai`i
March 27, 2024 Jade ountain-Tanigawa
County Clerk, County of Kaua`i
ORDINANCE NO. BILL NO. 2920
A BILL FOR AN ORDINANCE AMENDING
CHAPTER 5,ARTICLE 2, SECTION 5-2.6 KAUAI COUNTY CODE 1987, AS
AMENDED, RELATING TO BEAUTIFICATION FEES
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF KAUAI, STATE
OF HAWAII:
SECTION 1. Findings and Purpose. The County of Kauai currently
subjects rental or U-drive motor vehicles as defined by H.R.S. Section 286-2 to a
beautification fee of one dollar ($1) per certificate of vehicle registration. In
contrast, all other motor vehicles registered on Kaua`i are assessed a beautification
fee of five dollars ($5). Rental or U-drive vehicles have a disproportionate impact on
the County including but not limited to the increase in traffic congestion.
The purpose of this Ordinance is to amend and update Section 5-2.6, Kauai
County Code 1987, as amended, to offset the tourism-related impacts of rental or
U-drive motor vehicles by standardizing the beautification fee assessed to all motor
vehicles in the County at five dollars ($5) per certificate of registration.
SECTION 2. Chapter 5, Section 5-2.6, Kaua`i County Code 1987, as
amended, is hereby amended as follows:
"(a) [Except for U-drive motor vehicles, all motor vehicles located in the County at
the time of registration shall be subject to an annual beautification fee of $5
per certificate of registration. All U-drive motor vehicles located in the County
at the time of registration shall be subject to an annual beautification fee of
one dollar ($1.00) per certificate of registration. As used in this Subsection (a),
"U-drive motor vehicle" shall have the meaning ascribed to it in H.R.S. Sec.
286-2.] All motor vehicles located in the County at the time of registration
shall be subject to an annual beautification fee of five dollars ($5) per
certificate of registration.
(b) [Two dollars of the] All beautification [fee] fees collected shall be used for
purposes of beautification and other related, activities of highways under the
ownership, control, and jurisdiction of the [County.] County: [All amounts
received from any fee increase over $2 shall be expended only for purposes of]
defraying additional costs involved in the disposition and other related
activities of abandoned or derelict vehicles under H.R.S. Chapter [290.] 290: or
mitigating and addressing the impacts of tourism-related traffic congestion.
(c) [The monies collected shall be placed and accounted for in the Highway
Beautification and Disposal of Abandoned or Derelict Vehicles Revolving
Fund.] The moneys collected shall be placed and accounted for in a revolving
fund as required under H.R.S. Section 286-51." •
1
SECTION 3. If any provision of this Ordinance or the application
thereof to any person or circumstance is held invalid, the invalidity does not affect
other provisions or applications of the Ordinance that can be given effect without
the invalid provisions or application, and to this end the provisions of this
Ordinance are severable.
SECTION 4. Ordinance material to be repealed is bracketed. New
Ordinance material is underscored. When revising, compiling, or printing this
Ordinance for inclusion in the Kaua`i County Code 1987, as amended, the brackets,
bracketed material, and underscoring shall not be included.
SECTION 5. This Ordinance shall take effect on July 1, 2024.
Introduced by:
MEL RAPOZO
BILL DECOSTA
DATE OF INTRODUCTION:
March 27, 2024
Lihu`e, Kaua`i, Hawaii
V:\BILLS\2022-2024 TERM\2024-165.1 motor vehicle beautification fees Bill v6
MR BD RM mn.doc
•
CERTIFICATE OF THE COUNTY CLERK
I hereby certify that heretofore attached is a true and correct copy of
Bill No. 2920,which was passed on first reading and ordered to print by the Council of
the County of Kauai at its meeting held on March 27, 2024, by the following vote:
FOR PASSAGE: Bulosan, Carvalho, Cowden, DeCosta,
Kagawa, Kuali`i, Rapozo TOTAL—7,
AGAINST PASSAGE: None TOTAL—0,
EXCUSED & NOT VOTING: None .TOTAL—0,
RECUSED & NOT VOTING: None TOTAL-0.
Lihu`e, Hawaii
March 27, 2024 Jad . Fountain-Tanigawa
County Clerk, County of Kauai
HSAC
May 20, 2024
Report from CM Paltin:
• Presentation from the Planning Department on May 13, to learn about a
Wetlands Overlay Map and as required by MCC, with updates every 5
years;
• On May 8, Mayor Bissen issued an RFP for an After-Action report of
MEMA's coordination of Aug. 8 wildfire
o Mayor noted that a comprehensive evaluation of MEMA's performance
during the incident would be helpful in preparing for future
responses, due to the magnitude and complexity of the Maui Wildfires
of August 2023
• Update provided at Weekly Disaster Recovery Meeting on May 8:
o 963 properties cleared
o 379 complete
o 20 commercial lots cleared
• First report on Olowalu Temporary Debris Storage (TDS) site shows
findings from sampling and monitoring are in compliance with county,
state, and federal environmental regulations
o Report highlights include:
• Over 600 residential and commercial properties have been
cleared of over 100,000 tons of ash and debris in Lahaina.
• Over 7,000 truckloads of ash and debris have been taken
from Lahaina to the TDS site in Olowalu.
• There have been no exceedances of health-based Action
Levels in air quality monitoring.
• There have been no events of any leachate leaving the lined
basin, thus no suspected or potential impacts to
groundwater or nearby waterways.
• All stormwater run-off/run-on Best Management Practices
(BMPs) are functioning and inspected regularly.
Page 1 of 3
HSAC
May 20, 2024
• Hawai'i Department of Health has reviewed coastal water
quality data and confirms that the data show that there are
no ash or fire-related chemicals present at levels of human
health concern.
• DOH coastal water quality monitoring will begin this month
and include about eight locations from Olowalu to
Ka'anapali.
• The U.S. Army Corps of Engineers (USACE) will install
groundwater monitoring wells around the TDS site this
month.
• Eminent Domain of parcel in Central Maui for Permanent Disposal Site
(PDS) initiated
• Maui Homeowner Assistance Fund (MHAF) Program
o Launched on May 6 for Maui County eligible homeowners affected
negatively by the impacts of the COVID-19 pandemic.
• Income at or below 150 percent of the area median income
• Must have experienced a COVID-19 related financial
hardship after January 21, 2020
• Either a 10% reduction in household income or 10%
increase in household expenses related only to the
COVID-19 pandemic.
• Other eligibility requirements apply.
o Program funded by the U.S. Department of The Treasury
• Intended to assist eligible homeowners with mortgage and/or
other qualified housing expense assistance to help avoid
foreclosure.
o Initial financial assistance funding for the program is $7 million
• Initial round of funding is expected to assist between 117
and 280 homeowners.
Page 2 of 3
HSAC
May 20, 2024
Eligible homeowners may receive up to $60,000 in financial
assistance, which is primarily for mortgage loans but can be
provided for other qualified housing expenses.
o Homeowners displaced by the Maui Wildfires also may be eligible
for assistance.
• Following passage of SB2919 on May 1, Mayor Bissen announced Bill to
repeal decades-old TVR rule to expand long-term housing inventory in
Apartment District, by phasing out units in West Maui by July 1, 2025
and all other units countywide by Jan 1, 2026.
•
Page 3 of 3