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Home My WebLink AboutRES 226 Draft 01 2024-2026 ;�1 Vi's COUNTY OF HAWAI'I - *i --- i. STATE OF HAWAI`I RESOLUTION NO. 226 25 A RESOLUTION APPROVING THE FISCAL YEAR 2026 PROPOSED OPERATING BUDGET FOR THE HAWAI`I STATE ASSOCIATION OF COUNTIES. WHEREAS, the Hawai`i 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 May 30, 2025, the HSAC Executive Committee approved its fiscal year 2026 proposed operating budget, which is attached hereto 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 by resolution prior to the HSAC annual meeting; now, therefore, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAI`I that the proposed Hawaii State Association of Counties operating budget for fiscal year 2026, as provided in Exhibit A, is approved. BE IT FINALLY RESOLVED that the County Clerk shall transmit a copy of this resolution to the HSAC Executive Committee. Dated at Hilo ,Hawai`i,this 9th day of July , 2025 . INTRODUCED BY: OUNCIL MEM ER, COUNTY OF HAWAI`I COUNTY COUNCIL ROLL CALL VOTE County of Hawaii AYES NOES ABS EX Hilo, Hawaii GALIMBA X HUSTACE X I hereby certify that the foregoing RESOLUTION was by INABA X the vote indicated to the right hereof adopted by the COUNCIL of the KAGIWADA X County of Hawaii on July 9, 2025 KANEALI`I-KLEINFELDER X KIERKIEWICZ X ATTEST: KIMBALL X ONISHI X VILLEGAS X 9 0 0 0 `�� C-360/Waived GOEAC // Reference: 6 25 COUNTY CLERK CHAIRPERSON&PRESIDING OFFICER RESOLUTION NO. Hawarl State A!isociati n,, f Cao.n.tie's -(H,SA( COUTAIeS.Of kaU;a'1:,'M aui, HaWai i and Ctty,& County of Honolulu Website: haw!a111Ctkt1ht 165-M I EMaf1qhsacQ-h-zfwa Bounti es ora Juno 5,2015 chair;, Attached f0r:y6ur, consideration is the, jFy 2026 Re v]sPd, Froposed,RSA-0 Bu dgpj and Ations AflibliNWas approved:by the G, Executive brnnu ep on MaY3;0. 2 .HSA , E C, '02 to Section 'A'� 'I - SA�C Executive --cpmmittbe Section: 1 hy aws, the shall prepar' OR A'411 pass AxesdWtiwn rare.Paoli douncjl"� fi budgpi, liach -c In �M;Opgggng 4 Q A M or- take the nppessoly action, in 0, jg apooq, 'q,,gqj,,Vv grrbSPeef1.ver_4leS,',,aA ptoce4ure appj6v d Rk the: operating budget before the e begins, :or as reasonably close, theret o as 'p A. financial pja Fenjtoperations the q fqp rations of t p cOrPOfE(tfOA in the OtisuW9 fiscal 'At sliovvm,g tit funds, A _Md _KoposO& expenditures ed common W�yby. allo wil Which will be Aar Me aft s Please send a copy of the, AV pd r esolution, f myo& eouncYl to: hsac hawaiicounties by-Monday June .3 .02 Ow". DU Yaut4tteAtiOn, to, this matter is. greatly &D y'appre �'4,M case et -us 'Qwifyou have '4UY.q ,Ue 0 "'I ems,"". KN dowl Heather Kimb 4,14 RSAC. Presidents Hawaili State Association of Counties EXHIBIT A FY 2025 Approved Budget TY 2025 Adjusted Budget FY 2025 Actual YTD (July 2024 - March 31, 2025) FY 2026 Proposed Budget 1 BEGINNING BALANCE $48,376.11_,:3zr, 2 3 REVENUES 4 HSAC Membership Fees $60,000.00 $30,000.00 $60,000.00 5 NACo Dues 6 I-Iawai`i County $3,970.00 $3,970.00 $3,970.00 7 City and County of Honolulu $20,330.00 Received in April $20,330.00 8 Kaua'i County $1,466.00 $1,466.00 $1,466.00 9 Maui County $2,893.00 Received in April $2,893.00 10 Events hicome $100,000.00 $254,708.12 $100,000.00 11 Interest Income $30.00 $13.30 $30.00 12 Miscellaneous $0.00 $0.00 13 NACo Prescription Drug Marketing Fee $500.00 $500.00 14 NACo 3 + 1 $0.00 $1,813.19 $1,500.00 15 TOTAL REVENUE $189,189.00 $291,970.61 $190,689.00 16 17 EXPENSES 18 Executive Committee (EC) 19 EC Travel $21,800.00 $9,274.48 $31,800.00 20 EC Auditing/Professional Services $20,000.00 $23,000.00 $5,709.42 $20,000.00 21 EC Meeting Supplies $700.00 $700.00 22 EC Subscriptions & Sothvare $2,000.00 $3,551.15 $4,000.00 23 Special Committees 24 Special Committee Travel $0.00 $0.00 25 Special Committee Miscellaneous $0.00 $0.00 26 NACo 27 NACo Board Travel $30,000.00 $11,175.12 $30,000.00 28 NACo Steering Committee Travel $0.00 $0.00 29 NACo Events & Outreach $10,000.00 $2,500.10 $10,000.00 30 NACo Dues $28,659.00 $28,659.00 31 WIR 32 WIR Travel $15,000.00 $2,563.69 $15,000.00 33 WIR Dues $3,804.00 $3,804.00 34 Other 3� HSAC Promotion, Events and Outreach $5,000.00 $5,000.00 36 HSAC Consulting Fund (Lobbyist) $25,000.00 $18,814.44 $25,000.00 37 HSAC Administrative Services (ED) $50,261.76 $41,884.80 $50,261.76 38 HSAC Executive Director Travel $11,000.00 $8,500.00 $3,000.00 $11,000.00 39 NCCAE Dues $750.00 $1,500.00 $750.00 40Insurance D&O and General Liability $1,315.00 $1,365.00 $1,400.00 41 Miscellaneous $48,543.46 42 TOTAL EXPENSES $225,289.76 $149,881.66 $237,374.76 43 44 Total Revenue $189,189.00 $0.00 $291,970.61 $190,689.00 45 Total Expenses $225,289.76 $0.00 $149,881.66 $237,374.76 46 Net ($36,100.76)1 $0.00 $142,088.95 ($46,685.76) HSAC Budget Justifications FY 2025-2026 Beginning Balance will be determined at the close of the Fiscal Year. As of March 31, 2025 the account balance was $48,376.1.1. This balance is prior to the transfer of funds from the 2024 HNL HSAC conference which is in the amount of $248,908.12. Membership Fees - no change. NACO Dues - no change. Event income (Annual conference): $100,000, divided by 4 = $25,000 from each county. $200,364.66: 2024 HNL HSAC conference revenue. Note that this line item used to be called "Conference income" but was deliberately changed to allow HSAC to host other 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. Interest Income - no change. NACo Prescription Drug Marketing Program - no change. EC Travel is $21,800. The number of in person meetings is 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 increases from 2 conferences =$20,000, to 3 conferences=$30,000 per year to match the same number of conferences for NACo board members. $2,500 per member according to what is defined as travel expenses in the bylaws. 3 conferences annually relating to NACo, NCCAE and WIR. 3 x $2,500 = $7,500 annual allowance per member 4 members x $7,500 = 30.000 Total for EC Travel = $30,000 + $1,800 = $31,800 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. FY2025 Budget adjustment: HSAC EC on Nov 14, 2024: Made a budget adjustment to move $2500 allocated under HSAC ED travel to the EC Auditing/Professional Services line item. $3000 remains in the HSAC ED travel line unspent for the NCCAE annual conference in October of 2024. EC Meeting Supplies no change. Includes the cost of lunch for the HSAC EC and supporting staff members when the HSAC EC meets in person. $350 per meeting x 2 meetings per year in State = $700 EC Subscriptions & Software increased to $4,000 from $2,000 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, annual fee for Quickbooks. Special Committees - Travel & Miscellaneous: no change. 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 NACo Steering Committee Travel no change. NACo Events and Outreach remains the same at $10,000 for the HSAC events hosted at the NACo annual and legislative conference. 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 AMOUNT HSAC DUES TOTAL REQUEST FROM EACH COUNTY Hawaii County $3,970 $15,000 $18,970 City and County of Honolulu $20,330 $15,000 $35,330 Kauai County $1,466 $15,000 $16,466 Maui County $2,893 $15,000 $17,893 TOTAL $28,659 $60,000 $88,659 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. WIR Dues remain the same. HSAC Promotion, Events, and Outreach remains at $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." HSAC Consulting Fund remains the salve at $25,000. HSAC Administrative Services (ED) remains the same at $50,261.76. HSAC Executive Director Travel remains the same at $11,000. The per travel allotment is set at $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. FY2025 Budget amendment: HSAC EC approved $500 for Nahelani Parsons, Executive Director to participate in the Professional Development Academy AI Leadership Academy. These funds will be taken from the HSAC ED Travel line item in the budget which has $3000 unused budget from the NCCAE annual conference that was not attended in 2024. $2500 to be used for bookkeeping and $500 remain for the Al Leadership Academy. National Council of County Association Executives Dues remains the same at $750. Miscellaneous: $48,298.41 - Kahala Hotel Payment and 245.05 - Conference Reimbursement were debited from the main account instead of the conference account in error. This was reimbursed to HSAC general account in the conference transfer of fiends.