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HomeMy WebLinkAboutCOM 0260.000 1996-1998 s-- ; Hawaii Stare Association o~ Counties Counties of Kauai, Maui and Hawaii, City ~ Cou~yrof-MQrnvlulu GOUT i ~ ~ COUi Jl Y G~= ~ HAWAII April 16. 199? To James Arakak~_ Chan~nion and Members ofthc I la~~.in County l ouni~! From- AI Smith, Secretary- I reasurer ~ Hawaii State ASSOCIaUJn of Counties (HS:A( 1 Subject HSAC Executive ('o~nmttee Meeting - .april 1 1, 199 The following highlights of the HSAC I=.~ecutive Commrttec ~leetnr~ of April I I. I X79"' arc hcich~ submitted The Secretary s Minutes of the Fxecuu~. cr l ommrttee tileeung of M~r~h la,, I't~> % ~cere appro o<i and placed on file (attached for mforniauon ~ -The l~reasurer's Report for the nurntf. of March 199" ~sas approved end placed un file (attached I~o, information Under NACo WIR Reports- it was announced that ~4'ON 1Akomen Officials ofNACo} ~+11.i~c having a luncheon on May 23. 199"' at the N'[R Conference ~ti9ayor Kusaka -rill he the ~~est:= speaker- Cost per person $ I 0 00 Under Unfinished Business. the F:xccutn c ('onuniuee rep ie~~ed the status of hills inc}ud~rod zr~ aid; relating to the HSAC Legislati~ e Package Status dated ,April I I ~>9'' „ prop. idet~ ~atEaC~+4d ~'~i' fnformation)_ , Under New Business. the Fxecutn e l'nnnmttee accepted the: fiscal yrai I'-t~i~-~h, financial ,fade nt the HSAC conducted by Coopers & I ~~hrand along with then \udit Kccommendatums ~A rnp~ ~,f the audit and recommendations alums ith a Reconciliation ol'('ash .lcrnunt~ to the hl' I flu Annual Audil is prodded foryour rep ir~~ (attached For informauonl Also under New Business, the Faecuu~ c i ommiuee rep ie~~ed then refcired the proposed I I~ \i Budget for Fiscal Year 1997-9K m the raunl~e; fir consitlerahon hay ~~rable ;uUon he thr I la~~an County Council is recommended I~:.opies attached AC"LION REQUES'hF;U~ ~~,n. ~rU. plod Itef. I~ dPR ~~:,;....:ys Chairman James Arakaki April I G. I'~97 Page Finally under New Business. the I~.~ecuir, c Comnnttee ~~as beefed on the planned I99R International Firefighter Games ~nhich Lire being planned for Maui and Oahu fhe coordinat~n • this event_ Hawaii Fire Sports. Inc hay r requested a grant from the Stale of Hawan and arr ai,r seeking additional sponsorships There beinz no further business. the inceung was adjourned I~he nex~ HSA( I~.xecuU~ e t_ onnnrttec meeting is scheduled for Friday. ~la~ ' ~ I <)9 % I:f)0 p_m .Kauai Marnot Lihue Hawaii Attachments Hawaii Stage Association of Counties Counties of Kauai, Maui and Hawaii,City B. County of Honolulu ~ ~.Ye.o~~~ HAA'vAII Sl \ II \SSOCIAtION OF t t)I N FIEti fHS,A( ENE(I 1I\ E COMMITTEt YIEEtIN(~ \larch 1-F_ 199 Honoluhi Council Chamber Honolulu_ Hawaii I CALL TO ORDER The HSAC Executive Committee was called to order be President Rene Mansho at 9 00 a_m. The following members present made up a quorum Ciri~ and County of President Rene Mansho Honolulu Staff Elaine Lee Staff Cookie Harris County of Maui First \ ice President Dennis Nakamura State Day id Raatz County of Kauai Second ~-ice President Ronald Kouchi Staff C~~ndi -A~~onon County of Hawaii Secretan- h easurer .al Smith Staff Gerald Monden Also in attendance. Hawaii County Ylayor Stephen Yamashiro Kauai Council Member Brian Baptiste Hawaii Council Member Bobbc .lean l_eithead Fodd Ms Darrlrn Bunda. Exec Dir I.OTM.A 11 EXECUTIVE COMMITTEE{ MEETING MINUTES The minutes of the Februan I-l I ~>9? meetine of the HSAC F:eecuu~e Committee were approved as circulated. lll. TREASURER'S REPOR f r„~ The treasurer's Report for the month of Februan I~~>" was approved as circulated. 1\' REPORTS A Executive Committee Keports There were no Etecuu~ c Committee Report B_ County Report There were no County Reports NACo Reports There were no formal \ACo Reports President Mansho thanl.ed the counties for their excellent representation m Washington, D C The major issue of the NACo Legislative Conference. which i> our ISTEA reauthorization seems to be mocmg fon~ard She also indicated that our Senate and House Congressional Representatites appreciate receiving testimom_ from count}~ council members because it helps them when they are on the floor fighting for things for our State She also related that the message the Ha~~aii Delegation got from our Congressional Delegation in regards to our State bein_~ accused ofhaving a lot of pork. was not necessarily negative because this ~~as needed financial assistance for the counties of the State of Hawaii D WIR Reports There were no AV'IR Reports V' UNFINISHED BUSINESS A 1997 HSAC Legislati~ e Package The Executive Committee renewed the status of hills included in and relating to the HSAC Legislative Package as per status report from President Mansho to Members_ dated March 10, I ~t9, Senate BiII 364, S D Ion immunizing government from public land liability is still alive The current ~ ersion still requires some sort of signage. Senate Bill 346_ an HS.A( bill. was amended in S D I "to prop ide for continuity among the counties and replaced the word similar to identical HSAC ~s not in support of this bill a, amended Senate Bill 14??. D ' no~~ in the House Senate UraH 'proposes that the counties retain their ~harc~ <~f the T ~y~f and that the ~0 of dre l~ a1~ normally retained by the state to he deposited for a period of t~~ years. into the Coin ention ('enter Special Fund- 1 NOTE Senate Bill 14'' is no~~ being :onsidered as a ~ ehtcle to provide corrective relicft~~ die recent Ha~tiaii Supreme (~ourt Decision recardin~~ "privatization")_ House Bill I S0~ H D ' i~ no~~ m the .Senate fhu ~ ersion cape the I~A I at I~ 1 leeels less reyenue~ ~~enerated from public ~er~ ice ta~e~ quid tine. and forfeiter e from uncontested tratTic infractions This ~ erson i,< not hein~~ supported b~ H~S~( B HSAC' Support of State I egislation to Fund D~ARI--'s Fi~~-ti'eai Plan The HSAC resolution supporting State Legislation to fund the Drug, 46use Resistance Education f DARE) program's Fiee-Year Plan ~~as adopted by each of the counties. President Mansho reported that the Senate is ~ ere supportive of DARE and has indicated that they are still in support of the program C HSAC Support of State Legislation to Fund the State~~ide Trails and Access Program The HSAC resolution ,upporting State Legislation insuring funds for the State~tiide Trail and Access Scstem or "Na Ala Hele" was adopted b~~ each of the counties [t was reported that dris measure is still ali~ e at the legislature VI NEW BUSINESS A Mayor Steven Yamashiro on Konno ys the Counh of Ha~~ air Under New Business. the Executive Committee was beefed by !Vlavor Steven Yamashiro on the effects of Konno ~s the Counh of Havvau It was pointed out that the Hawaii Supreme Court has issued a decision essentialk saying that privatization- unless it is specificalh~ exempted b}~ civil service statutes. are against the lati rn~ illegal. Essentially. the court concluded that if something is customarily and historically performed b~ civil servants. and there is no exemption. then it is a cn it service position that must be filled by civil service Mawr Yamashiro attempted to impress upon everyone that Konno cs the Count~~ of Ha~yan is not a landfill issue- but one which goes to the essence of ho~~ goy ernment services are goine to he performed and what Flexibilit}' government has in delivering sere ices in the future Just because you are doin~~ n cheaper. or more etlicientl~ it is not a consideration Civil service prevails I'he State Civil Sen-ice System is for all the people in the State and was enacted t~~ insure fair emplo~~ment b~ government Now, there are mom unansr~ered questions l he Hawaii Counh helicopter contract for aeromedical and rescue ser,-ices is eurrenth beine held up Hawaii County contracts its helicopter pilots The Cite and County of Honolulu has civil service pilots Mayor Yamashiro is concerned that after .lulu. there may not he anc aeromedical or rescue services on the Big Island On Hawaii Counri~. there are sixteen volunteer fire stations manned b~~ 24fi ~ olunteer fire fighters who sere e without pay and prop ide fire protection coverage for a good portion of the Big Island. Mayor Yamashire~ is concerned that this may be potential violation. Most of the road resurfacing b~ the counties have been bs private conh~act Will the existence of a Hawaii Counte road resurfacing crew he grounds that future resurYacing cannot be contracted out° .A partial listing of contractual ser,ices which may be impacted was also provided by Mayor Yamashiro to further illustrate the potential magnitude of the decision HSAC President Manshu will keep m touch with the Mayors on this issue and gill contact the House and Senate to see what kind of input HSAC can provide so that the Mayors are not the sole voice of the counties on this matter B Darrlvn Bunda. E~ecutn e llirector of LOT~IA (Leeward Oahu Transportation Management Association) Ms. Darrlyn Bunda of I.OTM.A. informed the l.xecuti~ e (~ommittee that hei organization, as a member of the American Highway l users alliance. a national organization out of Washington. U C .receives frequent advisories about pending transportation issues and expressed a w°illin~;ness to share this information with HSAC on a regular basis She also informed the Executive Committee that the State ~%an Pool Program. which in a demonstration phase on Maui. Lanai. Hawaii. and Oahu, is beine closer evaluated and pending funding at the Legislature If funded for FY 97 and FY 9R. the Federal matching funds to Hawaii will be -7 times greater or $1 3 Million \'II COMMUNICATIONS The following communication ..ere placed on file I From President Manshu to Norman Mizuguchi. State Sena[e President. dated February 24, 19r>". regarding HSAC resolutions in support of State legislation funding the Na Ala Hele and D.ARF. program. a 0 From President h~lansho io Joseph Soukr State House Speaker dated Februan '-t 1997_ regardinn~ HSA( re,olutions in support of State lesislation funding the Va Ala Hele and DARE pro~,ranu From President M1lanshn u~ Jude Corbett. t~.~ecuti~e Ihrect~~i Local Go~enunem Commission. dated Fehnian IS_ I~~~~~ affirming HSA( ;upport otthe Local Government Commission'.. ~Jth Annual Crniference ~ From Marv Ann Peter,on ,inter ofl~om f•1orro~~. formes C~umcil ~~lember ~~laui County, to Execume (~ommittee ~lembers_ dated Februan_ ~ I~ae, m appreciation of HSAC's honoran rsolution for Mr 'Vlorro~~ From Ron Kouchi. Second ice President. to (~ouncil ('hairs ~~f the Counties of Hawaii and Maui and of the Cite and Counte of Honolulu- dated Februan 4 190? requesting assistance to host the ~'estern Interstate Region (vllR) Annual Conference in Ma~~ I on Kauai Vlll ANNOUNCEMENTS Next meeting: 9:00 a.m._ .Apnl I I 1997, Honolulu Council Chambers IX ADJOURNMENT There being no further busmess_ the meeting of the E~ecuti~e Committee was adjourned at 10'ISam en truly sours. ~E' /~~-r.~ 1~ AL SMITH Secretary-Treasurer Hawaii State Association of Counties s , Hawaii Stage Association of Counties Counties of Kauai, Maui and Hawaii. City 8. County of Honolulu April 3. 199, The Executive Committee Members Hawaii State Association i~Y ('ounties Dear Sirs Please find enclosed the repon ot'the Association's revenues collected and expenses paid for the fiscal period March I to N'larch ; I, 199? ~ em truly yours. ~L ~.ziu~I AL SMITH Secretary-Treasurer Hawaii State Association of Counties Enclosure HAWAII STATE ASSOCIATION OF COUNTIES REVENUES COLLECTED AND EXPENSES PAIL Fiscal Period March 'through March 31 1997 FUND BALANCE AT BEGINNING DATE $44 187 94 This Year to Period Date Budget Receipts 001 Membership Fees $0 00 $28.000 00 $28.000.00 010 Conference Income $0 00 $6.283 96 $6 000.00 0301nterest Income $12165 $1.204.36 $1 400 00 090 Miscellaneous $52 08 $252 08 $0.00 Total $173 73 $35 ~ 40.40 $35 400 OG TOTAL RECEIPTS THIS PERIOD $173 73 Disbursements Executive Committee 201 Travel $310.00 $1,472.00 $3.960.00 202 Auditing Services $3.958.31 $3,958.31 $4.SOO,OG 203 Stationery $0.00 $719.08 $800 00 209 Miscellaneous $5 00 $5.00 $500 00 Special Committees 301 Travel $0.00 $O OD $1 320 00 309 Miscellaneous $0.00 $0.00 $100.00 NACo 401 Travel $1.375.00 $3.365.72 $6.000.00 402 Promotional $0.00 $0.00 $500.00 403 Dues $0.00 $17272,00 $18.992.00 409 Miscellaneous $0 00 $0.00 $500.00 WIR 501 Travel $0.00 $0.00 $2.000 00 502 Promotional $461.75 $4.395.90 $25.000 00 503 Dues $0.00 $2.200.00 $2.200 00 509 Miscellaneous $0.00 $0.00 $0 00 Conferences 606 FY 95-96 Annual $0.00 $0.00 $0 00 607 FY 96-97 Mid Year $0.00 $1 000.00 $0.00 609 Miscellaneous $0.00 $0.00 $0.00 TOTAL $6.110 06 $34 388 01 $66 372.00 TOTAL EXPENSES THIS PERIOC $6 110.06 FUND BALANCE AT END OF PERIOD $38,251.61 e ' Hawall State Assoc~atlon of Counties Counties of Kauai, Maui and Hawaii, City B. County of Honolulu ~Fi April 10, 1997 TO: MEMBERS, EXECUTIVE COMMITTEE HAWAII STATE ASSOCIATION OF COUNTIES FROM: RENE MANSHO, PRESIDENT HAWAII STATE ASSOCIATION OF COUNTIES SUBJECT: HSAC-SPONSORED AND RELATED BILLS For your use, please find attached an update of the status of bills sponsored by HSAC in its 1997 Legislative Package and those bills that relate to them. The table contains bills that remain alive after the seccnd crossover deadline. This table should be used as a guide. Please be advised that no official action by HSAC is required for this transmittal. Attachment w Y~F ~ ~r wJ STATUS OF 1997 HSAC-SPONSORED AND RELATED BILLS (4/10/1997) BILL NO. TLTLE STATUS COMMENTS (Introducer) REVENUE SHARING/TRANSIENT ACCOMMODATIONS TAX/GENERAL EXCISE TAX SB1472,SD2, Govern- Passed 3 Deletes all existing language of the bill which dealt HD2 ment Readings in with the distribution of TAT. (Mizuguchi) Senate, Passed (by request) 3 Readings in Inserts provisions on privatization of government House. services. Cstablishes [he types of programs or projects, and the procedure by which the programs or projects, may be privatized by the state or county government, including services provided by grants, subsidies, and purchases of services pursuant to Chapter 42D, HRS, and incidental to purchases of goods, real property, and construction of facilities awazded under Chapters 103 and 103D, HRS, which have been customarily allowed in the pas[ and curzently existing. Provides that services previously contracted under law, charter or ordinance, previously by custom and practice, or temporary and incidental to the purchase of goods and construction of facilities under Chapter 42D and Chapters 103 and 103D, HRS, may be certified if the contract was executed in good faith and would have been qualified and authorized under this Act. HB1805,HD2, Govern- Passed 3 Requires the five percent of the TAT normally retained SD1 ment Readings in by the S[a[e to be deposited, for a period of two yeazs, (Souki) House, Passed into the convention center capital and operations (by request) 3 Readings in special fund. Act is to be repealed on June 30, 1999. Senate. RELATING TO THE STATEWIllE TRAIL AND ACCESS PROGRAM/NA ALA HELE HB0417,HD3, Statewide Passed 3 Provides funding for DLNR's Trail and Access SD] Trail & Readings in Program (Na Ala Hele) by using an amount equal [o (Okamura) Access House, Passed the revenue from all taxes collected on non-highway Program 3 Readings in recreational fuel or 0.3 percent of the proceeds Senate. deposited into [he State highway fund, which amount shall not exceed $250,000 per fiscal year. Repeals the provision requiring that earnings on the investment of the moneys become part of the general fund. Provides for private contributions and fees charged by DLNR for the commercial and other use of trails and accesses to help fund the management, maintenance, and development of trails and accesses under the jurisdiction of the DLNR. Appropriates $1 from the special land and development Fund for the Na Ala Hele program. Hawaii State Association of Counties Counties of Kauai, Maui and Hawaii, City B. County of Honolulu •6 March 18, 1997 The Executive Committee Members Hawaii State Association of Counties Dear Sirs: Attached please find the Financial Audit of the Hawaii State Association of Counties for the Fiscal Year ending June 30, 1996 by the accounting firm of Coopers & Lybrand along with a management letter dated January 15, 1997. It is my recommendation that these documents be reviewed by the Executive Committee. This year, our auditors recommended that HSAC reconcile its records to the ~ audited financial statements. A reconciliation prepared on March 17, 1997 is also attached. . Very truly yours, ~6~~` AL SMITH Secretary-Treasurer Hawaii State Association of Counties Attach. r' t ?'.:..y~ Hawaii State Association or Counties Counties of Kauai, Maui and Hawaii, City 8. County of Honolulu Hawaii State Association of Counties Reconciliation of Cash accounts to FY 1996 Annual Audit (Amounts rounded to nearest Prepared March 17, 1997 Cash, 6/30/96 per Coopers & Lybrand FY 1996 Audit $42,354 Cash (Fund Balance), per HSAC Treasurer's Report for period ending 6/30/96 $36,899 ADD: FY 96 Year End Conference Revenues/Expenditures: Funds forwarded by Maui County 9/13/96 $6,284 less Conference Revenues/Expenditures realized in FY 1997 - 829 Year End Conference Revenues realized in FY 1996 + 5 455 Adjusted Cash (Fund Balance), 6/30/96 $42,354 Coo ers Cr~oers & Lybrand L.L.P. Frst Hawaiian Censer telephone (808) 531-3400 999 Bishop Street a Suite 1900 facsimile (808) 531-3433 Q I ~ /~r~~~I _ Honolulu, Hawaii 96813 a LY u a professional services firm January 15, 1997 To the Executive Committee Hawaii State Association of Counties, Inc. c/o County of Hawaii -Council Services Hilo, Hawaii 96720 Dear Members: In planning and performing our audit of the financial statements of Hawaii State Association of Counties, Inc. (the Association) for the year ended June 30, 1996, we considered its internal control in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control. Our consideration of the internal control would not necessarily disclose all matters that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving the internal control and its operation that we consider to be material weaknesses as defined above. We have included in this letter the status of our recommendations made in the previous year. This letter is intended solely for the information and use of the Executive Committee, management, and others within the organization. We would like to take [his opportunity to thank the personnel of the Association for the cooperation extended to us during our audit. Should you have any questions or comments regarding our report, this letter, or other matters, please feel free to contact us. Very truly yours, DMT:jmb Coopers 8 Lybrantl L.L.P. is a member of Coopers 8 Lybrand International, a Swiss limitetl liabibry association. HAWAII STATE ASSOCIATION OF COUNTIES, INC. Index Page Current Year Management Letter Comment Record Auditor Adjustments 1 Update Of Prior Year Management Letter Comments Advances 2 Conference Recordkeeping 2 Travel Expenses 2 Other 2 CURRENT YEAR MANAGEMENT LETTER COMMENT Record Auditor Adjustments During our audit of the Association, we noted that [he Association's accounting records did not reflect the 1995 auditor adjusting journal entries. As a result, during the Association's 1996 fiscal year, the Association's accounting records understated fund balance by approximately $10,000. We recommend that upon completion of the annual audit, procedures be implemented to reconcile the Association's records to the audited firtancial statements. 1 C UPDATE OF PRIOR YEAR MANAGEMENT LETTER COMMENTS Advances We recommended that the Association implement a policy of advancing money from the Association's general checking account to provide sufficient funding when opening new conference checking accounts. The practice of county personnel advancing money to pay for conference expenditures should be discontinued. Status -Although no formal policy has been implemented, County personnel has been informed to refrain from advancing money to pay for large conference expendirures. Conference Recordkeeping We recommended that procedures be implemented to provide for periodic review and reporting of all of the Association's conference activity. Status -Upon completion of every conference, a conference financial report is presented to the Association. Recommendation is no longer applicable. Travel Expenses We recommended that the Association implement a policy for business travel and strictly monitor its compliance. Status -The Association has amended their by-laws to include a policy for business travel. Recommendation is no longer applicable. Other We recommended that the Association review its current cash depositing and recordkeeping procedures and implement modifications to provide for a segregation of duties between cash depositing and recordkeeping. Status -Approximately six deposits are made into the Association's general checking account annually. Four of these deposits are dues from each of the counties and two are the net proceeds from the HSAC conferences. As such, the Association does not believe it is practical to modify their current procedures. Recommendation is no longer applicable. 2 COO erS Coop2rs & Lybrand L L P _ ` _ ~ t G &Ly rand a professional services firm r „ , - : f " - r Y w .4 2 v `'t ;y Gtr` 3 Y1 t?:f Ls _ S 'y = 'L 1 1 11 1 I ~ 111 , s za ..a'. tit ~yy>..'~~k [ <_Y .S~'t ~ r ~ a r _ t '1 N.t ~Y'.kTw d7 ''!!:~Y sl1 J ?a ~ .k>~r"w f: t ~ rg, c~ .'cT" ,t> r'di Ir < r +-.rft' ,t )t ~ ~w yr ~ ~a s ,~a,.'.CX x ~ Jr v .u ~'1 'F t 'rwa ~ Y rrr i,/~ ( ,,^^'ID t.;~,t aK~y-'uh r...c..- ~ v+~ 1~ t f n IN ^E A "'~+:r 1 ty c. ~'r1 M'w~~~. ` d # to °wY'*~ ry~~-#"Y~t~A Y.~"GDs Sy-'a i .ir r t 4, Y31~ rj W h~C ~ c 4 r ~t #~...y' f ~y~ ~ ~ . ~ i ~3~ }t s+i Y. r :i. ~ C+ r 4 r.';..y.w a ~ i~ '4 r IF iF~...,,: 1~J s 1 ~ ~ : ~ r~ 5~. 4 -~vu 7 y iv q~l„`s~$' ~ ' ~`ta 1~ } 'c{.g.' `t z " v~..f ~'Y' - .h(1~~~~.(ra3 Itic.z - l'~~~~:"~"7*~~~.: r1 i~K-t- f 5 i ~ :t 4 `r } ~ S'{,"w2't4`S'S.'"~ k li ~ r "}<ti~' G ~-+)grv, ~4y{+r-A~ v- n r .~6~ r"r'ti 4+"y;~, tAJ 1. y L 1._. TT ~ i [ Sr V a 1`hY Y.a i t 9}f~ c~^~~!bSr `r ~ 9 7` ~ u 5' .~r. tF r t 1i'"-t *'J -t~'yx„ -r ..,y <vS~ut e ~ 41 1.1~ * , 'K 1`''~ioi Y..S ~:i t'r r t r `+Y~}~,'C~TY r t~ ~l ~r tir:."~3 £~~i3 s'.4~`'~`~~Yjx i+.t i~ ai'' ~ .1. _ t r t x ~.uT ~yy, Y L ';.,r _ a~ . r..J: ` K.r~~-;2~-~^t''^r ~ y 4 ~a ~ -''a, ~ ~~f~Flr~s~'~`v-ti r` v:~o.r~'"„r.T ~ S=. - = t'~-r ~ J ~rzz " rn ."x t `r t1 s r a. _ t t 4r'.'°' f t'b' ~ ~ lx L i1 r L~ ~erx ~ r ) L4}i~ * L:y ~ t 'x,- r~ r (r`;~y'r v.. S ra c>i 1 ,a'i r ~v i .nl ~ 3{d ..c,~3J~ u} 'tr ~F rf: y~~a.i ~ 1. { f~ Lr \'s r. sY i F ~ Ak 4d w~ f x t 7'r r 9 ~ z•` X.: ~r ~ ~ `1r3F t ~R"(Fw "'r~i w ~ s _"r~r 4y, f,.~~,.~. r. 'r F r t r* r ~ ra ~ r E ~ 'r .~r,. sd ~ - c t , mu~ M.~~~ y^Z, r kl~ } rY a. ~fi: t e 4 i ~ t« Z' < k 2} wl,~ ltr <L ~ ~?5~. .1 r ~ i ~ H 1 ~ c t Sri rrr r l d , 1 ` - ~ -.4 ° 4-,:?`m 43t q t i ,-y- ~.'Yt 4 'S, rh~ , rIr--' r'"•:~ i i~}~ [ r~h.~ -tAMt.F<L i_ ."t'''lC.~ ~}.s e 9k tl cC-!~L l~a~~s ' ~ Ts sywl.f ~ aMC r~T 1,.^ 4`r ~ ~ JS tfY fa~t"l{.t r r;~ v y ~ t ~J'~'r 4i 4 x r F c ~ ~ ,r -r _ r r t ~ Lt.r x Y ~ ' ~ i i ] G - c. p, s 7 K ~ 1 y ail [f ~ tw? A ~ + b I t l w J T ~ - + f ~ t rh rY y l ~ /i . y. _ _ - y _ _ ~ _ X34 ~ t J _ _ T• t a ~ ~ ~eh r 1r r ~4 yi~... ' .S. ^t S~ i~~~F .:r ~y s' si- .y., -;a.e ~.r} K.._ en'v2t ..`Y.. e'Tt'~~'r•L. f _ ~ Coo ers ~ Coopers & Lybrand L. i ' & Ly rand ' a prolessional seances firm REPORT OF INDEPENDENT ACCOUNTANTS To the Executive Committee Hawaii State Association of Counties, Inc. We have audited the accompanying statement of asset, liability and fund balance arising from cash transactions of Hawaii State Association of Counties, Inc. as of June 30, 1996, and the related statement of revenues collected, expenses disbursed and change in fund balance for the year then ended. These financial statements are the responsibility of the Association's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion. As described in Note 1, the Association's policy is to prepare its financial statements on the basis of cash receipts and disbursements, which is a comprehensive basis of accounting other than generally accepted accounting principles. In our opinion, the financial statements referred to above present fairly, in all material respects, the asset, liability and fund balance arising from cash transactions of Hawaii State Association of Counties, Inc. as of June 30, 1996, and its revenues collected, expenses disbursed and change in fund balance for the year then ended, on the basis of accounting described in Note 1. Ca-s~ ;may C.t_.;p. Honolulu, Hawaii December 5, 1996 1 I i Coopers 8 Lybrantl L.L.P. is a member of Coopers 6 Lybrantl Imernalional, a Swiss limnetl liabibry associarion. HAWAII STATE ASSOCIATION OF COUNTIES, INC. Statement of asset, liability and fund balance arising from cash transactions June 30, 1996 Asset -cash $ 42,354 Liability -advances $ 1,000 Fund Balance 41,354 $ 42,354 The accompanying notes are an integral pan of the financial statements. 2 HAWAII STATE ASSOCIATION OF COUNTIES, INC. Statement of revenues collected, expenses disbursed and change in fund balance for the year ended June 30, 1996 Revenues Collected: Conference fees (Note 2) $ 54,364 Membership fees 20,000 Interest income 1,570 Miscellaneous income 52 Total revenues collected 75,986 Expenses Disbursed: Executive committee - Professional fees $ 4,167 Travel 2,239 Other 485 6,891 Conference (Note 2) 54,185 National Association of Counties - Travel 6,002 Membership fees 18,922 Conference -promotional 23 Other 493 25,440 Western Interstate Region - Travel 2,265 Dues 2,200 Conference -promotional 110 4,575 Total expenses disbursed 91,091 Excess of expenses disbursed over revenues collected (15,105) Fund Balance, July I, 1995 56,459 Fund Balance, June 30, 1996 $ 41,354 The accornpartying notes are an integral pan of the financial statements. 3 HAWAII STATE ASSOCIATION OF COUNTIES, INC. Notes to the financial statements 1. Summary Of Sign cant Accounting Policies Basis Of Accounting - The Association's policy is to prepare its financial statements on the basis of cash receipts and disbursements which accounts for revenues when received rather than when earned, and expenses when paid rather than when the obligation is incurred. This basis of accounting is not intended to be in conformity with generally accepted accounting principles. Donated Services And Facilities - Various individuals and organizations donate their services and facilities toward the Association's programs and activities. The Association does not believe it is practical to assign or record a value for these donated services and facilities. Income Taxes - The Association is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. 2. Conferences During fiscal 1996, the Association hosted two conferences: amid-year conference held December 18-20, 1995 on the island of Hawaii and an annual conference held June 12-14, 1996 on the island of Maui. Conference revenues and expenses of $1,075 and $6,530, respectively, related to the Association's June 12-14, 1996 annual conference, were recorded in July and August (fiscal 1997). 4 Hawaii Stat Association c ^ Counties Counties of Kauai. Maui and Hawaii, City 8. County of Honolulu Mazch 14, 1997 TO: Members, HSAC Executive Committee FROM: Al Smith, Secretary Treasurer SUBJECT: ANNUAL BUDGET Pursuant to the By Laws of the Hawaii State Association of Counties and as the Secretary- Treasurer of the Association, I am submitting the attached budget for Fiscal Year 1997-1998 along with budget details. In prepazing this next yeaz's balanced budget, I have incorporated the following assumptions and changes: _ . 1. Interest Income will decrease because of lower cash balances in the bank. 2. Dues will remain the same. - 3. Fund Balance is estimated at $8,992.00. 4. Inter Island travel will be budgeted at $100.00 per trip. 3. NACo and WIR travel will revert to the FY 95-96 authorization level of 3 per county. 4. WIR Promotional will be reduced to the FY 9~-96 authorization level. It is my recommendation that the Executive Committee submit this budget by April 15 to the councils for consideration. Att. ...1 PROPOSED HSAC BUDGET FOR FISCAL YEAR 1997-1998 FY 96-97 Proposed REVENUES Budget FY 97-98 1. Interest Income 1,400.00 1,300.00 2. Conference Income 6,000.00 6,000.00 3. County Assessments 28,000.00 28,000.00 Total Revenues 35,400.00 35,300.00 Fund Balance, prior FY 31,200.00 8,992.00 Total Revenues and Fund Balance 66,600.00 44,292.00 EXPENDITURES HSAC Committees: I. Executive Committee Travel 3,960.00 3,300.00 2. Auditing/Accounting 4,500.00 4,500.00 3. Executive Committee Misc. 500.00 500.00 4. Stationery 800.00 0.00 Special Committees: 1. Special Committee Travel 1,320.00 1,200.00 2. Special Committee Miscellaneous 100.00 100.00 NACo/WIR: 1. NACo Travel 6,000.00 9,000.00 2. NACo Promotional 500.00 500.00 3. NACo Miscellaneous 500.00 500.00 4. NACo Dues 18,992.00 18,992.00 5, WIR Travel 2,000.00 3,000.00 6. WIR Promotional 25,000.00 500.00 7. WIR Dues 2,200.00 2,200.00 Total Expenditures 66,372.00 44,292.00 Revenues less expenditures 228.00 0.00 BUDGET DETAILS: Revenues 1. Interest Income ($108.33 x 12 months) _ $1,300, 2. Conference Income from Mid-Year and Year-End Conferences = $6,000, 3. County Assessments ($7000 x 4 counties) _ $28,000, 4. Fund Balance from prior FY = $8,992.00, Expenditures 1. Exec Committee Travel ($100 x 3 members x I 1 meetings) _ $3,300. 2. Exec Committee Audit/Accounting ($4500 X 1 financial audit) _ $4,500. 3. Exec Committee Misc. (contingency for Exec Comm or HSAC Expenses)=$500. 4. Stationery =none this year. 5. Spec Committee Travel ($100 x 3 members x 1 committee x 4 mtgs) _ $1,200. 6. Spec Committee Misc (contingency for Spec Comm expenses) =$100. 7. NACo Travel ($1,000 x (2 Board Directors + 1 Steering Comm Member) x 3 mtgs)=$9,000. 8. NACo Promotional (promotions at NACo meetings) _ $500. 9. NACo Misc (Congressional luncheon and contingency)=$500. 10. NACo Dues (City and County - $14,333; Hawaii - $2,062; Kauai -$877; Maui - $1,720)=$18,992. 11. WIR Travel ($1,000 x I Board Director x 3 meetings) _ $3,000. 12. WIR Promotional (promotions at WIR meetings) _ $500. 13. WIR Dues ($2,200 for HSAC membership) _ $2,200.