HomeMy WebLinkAboutCOM 0140.075 2000-2002 AL KONISHI DONALD IKEDA
L6i;~y
County Clerk + . ` Deputy County Clerk
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°s~=::r:"~'r`' CONSTANCE R. KIRIU
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- Legislative Auditor
OFFICE OF THE COUNTY CL~IZK
County of Hawaii
Hawaii County Building
25 Aupuni Street
Hilo, Hawaii 96720
Telephone: 961-8255
Facsimile: 961-8912
September 10, 2001
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TO: Finance Director Bill ~aka~a
FROM: Legislative Auditor Connie Kiriu~;,~~,P,~~
RE: Reporting Requirements for Certain State and Federal Monies
Controller Deanna Sako has apprised us of several programs listed under state and federal grant revenues in
the operating budget (Ordinance No. 01-55) that are not true `grants' as we know it. These particular monies
have been placed under the category of state and federal grants because there is no other suitable category
available. The programs identified are listed below.
We have also researched the statutes to confirm the authority under which the payments are made to the
county. Essentially, the county receives these `grant' revenues in three forms: (1) as a payment in-lieu-of-
taxes, (2) as a payment for services rendered, or (3) as a share of another state tax (i.e. transient
accommodations tax). None of these methods require the county to submit an application or a final report.
Given the above discussion, the conditions imposed by Section 7 of Ordinance No. Ol -55 relating to `grant
notification' and `final reporting' do not apply to the following accounts:
ACCOUNT NO. FUND ACCOUNT FEDERAI/ ESTIMATED AUTFIORITY
DESCRIPTION STATE AMOUNT
010-3301.37 General Natl PK-lri Lieu of Taxes Federal $9,000 PL 97-258 Payments in Lieu of
Taxes Act
010-3301.38 General Wild Life-In Lieu of Tax Federal $I 10,000 PL 95-469 Refuge Revenue
Sharin Act of 1978
010-3304.01 General State Grants-In-Aid State $16,557,000 '237D-6.5, HRS TAT)
010-3304.02 General State EMS State $8,540,000 '321-228, HRS
010-3304.05 General Maint of Vets Cemete State $22,500 Reso 320-00; MOU
010-3304.08 General HHA-In Lieu of Taxes State $45,000 ¢360-31, HRS
010-3304.53 General PMVI Pro ram Income State $232,810 ¢286-27(e), HRS
010-3304.56 General CDL Pro ram Income State $193,416 ¢286-11 I(b), HRS
010-3304.73 General W HI Parks Life uards State $522,180 ¢46-12.5, HRS
O(0-3304.87 General State MV Wei ht Tax State $187,000 ¢249-33(e), HRS
020-3304.52 Hwy State Lite/Traf Signal State $200,000 Agreement S/l0/91, Reso 287-91,
Maint ¢264-31 & 44, HRS
Should you have any questions, please feel free to contact me at Ext. 8388.
cc: Deanna Sako, Controller
Council Members
Comma No,
File No.
Ref, I'o: _
Ref. Date S_
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