HomeMy WebLinkAboutCOM 0582.021 1996-1998
Testimony by Ralph Boyea
r
December 17, 1997
County Council Meeting ~ ~ : l .
r
CC~'J
Chairperson Arakaki and Members of the Council
Good morning, my name is Ralph Boyea. I am a Union Agent with the Hawaii
Government Employees Association.
I am here to speak in favor of Resolution 185-97.
It is upsetting to hear that the Council is considering rejecting this proposal. This is
especially true, due to the fact that the increase of 5.06% over 2 years was an offer made by the
employer to settle the already delayed 1997 to 1999 collective bargaining agreements.
The fact is that the increase for FY 1998 is only 2.23% for the last 6 months of the year..
For a cost of $375,516 for FY98 plus 'estimated' fringe benefit costs of $52,714. The total
estimated at $428,230. Given today's time restraints, we will not debate the "estimated" fringe
benefit costs at this time. [Attachment #1]
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Page 2
The funding for this increase has already been approved by this body. According to
Resolution 185-97 "whereas, the current budget for FY98 includes an appropriation making
provision for compensation adjustments, and this appropriation will cover this additional cost."
[Attachment #I]
In fact $ 2,800,000 were included in the FY 98 budget for collective bargaining increases.
The Council should be well aware of this appropriation - it was presented to the Council as part
of the budget in May 1997. All Council members, except Councilman Tyler voter to approve
this budget in its final form in July 1997. [Attachment #2]
So, clearly the funding for the first year of the agreement can not be an issue.
The question then becomes how to fund the FY 99 increases. According to Resolution
185 97, that cost is $777,978 plus the remaining'fringe' cost of $109,408 ($162,122-452714).
For a total cost of $887,386 in FY 99. Where will this money come from?
The best indicators of ability to pay are found by looking a what has happened in the past.
These types of discussions take up many many hours of negotiation time and of time spent in
testimony before arbitration panels. I am not an economist, so we turned to the Center of
Labor Education and Research at the University of Hawaii at Manoa for advice. Dr. William
Boyd, Labor Economist at CLEAR provided us with information he provide in the Police
Arbitration hearings.
Page 3
It should be noted that the azbitrator in those hearings ruled that the employer's could
well afford a 5.19% increase over the 98-99 FY's. In brief here are some of the facts to be
considered:
1) Hawaii General Fund comparisons of Revenues and Expenditures for FY 95 and
FY 96 [Attachment #3]
and Hawaii General Fund comparisons of Revenues and Expenditures for FY 96
and FY 97 [Attachment #4]
The source of both of these documents is the Comprehensive Annua] Financial
Report [CAFR] of the County of Hawaii for FY 96 and the CAFR for FY 97.
Note that in FY 95 the County carried a General Fund balance at the end of FY95
of $22,204,347 or 16.8% [$22,204,347/$131,995047] of the total revenues
received.
For FY 96 the County carried a General Fund balance at the end of FY 96 of
$31,760,613 or 23.4% [$31,760,613/$135,909,270] of the total revenues
received.
For FY 97 the County carried a General Fund balance at the end of FY97 of
$30,339,071, or 22.7% [$30,339,071/$133,610,192] of the total revenues
Page 4
received. This carryover was possible even with decreasing property tax
revenues and increasing expenditures.
It should be noted that these fund balances have already been adjusted for
"Operating Transfers Out" to cover previously committed funding carried over
into the next fiscal year.
Thus FY 98 started with a carryover of over 30 million dollars. More than
enough to cover the payroll increases for all County employees in both FY 98
and FY 99.
If the past is any indication ,the County of Hawaii will be looking at a carryover
fund balance of some where between 16 and 23% of its revenue collections at the
end of FY 98.
2) According to Bill 55, the 97-98 Operating Budget, general fund revenues are
predicted to be $145,250,164. A 20% carry over would amount to
$29,050,032.
Again leaving more than enough money to cover the FY 99 payroll increases for
all County employees.
Even without this prediction, based on past performance, Bill 55, the budget for
Page 5
FY 98, shows general fund revenues of $145,250,164 and budgeted general fund
expenses of $139,678,499. Thus the FY98 budget itself predicts a surplus of
$5,571,675. This budget also includes predicted expenses include 2.8 million in
pay increases, and we know the pay increases will not cost that much for FY98.
Thus, there is more than enough carry over to cover FY99 payroll increases for all
public employees.
3) It should also be noted that a review of the County of Hawaii Monthly Budget
Status Report for FY 97 shows that $2,539,036 in salaries and wages lapsed for
FY 97. That is, this salary money was not spent. These monies would more
than cover the increases requested in Resolution 185-97 and the projected
increases in other bargaining units.
In addition, the $2,800,000 placed in FY98 budget for negotiated pay increases
will probably exceed the additional cost of the wage settlements for FY98,
resulting in a carry over of some of this money into FY99.
4) Much is said about decreasing real property tax revenues. As we already pointed
out above, even with decreasing property tax revenues in FY97, the county was
able to carry a 30 million dollar surplus in that year. How is that?
I refer you to Attachment #5.
Page 6
The infonnation presented on this exhibit was also taken from the County of
Hawaii CAFR for FY 97 (page 122). The table shows collections for each year
from 1969 and shows the percentage increase in collections for each year over the
preceding year.
For those of you who, like me prefer something more visual, we have prepared a
graph showing these trends. [Attachemnt #6]
From 1987 to 1997 property tax collections have more than doubled. From 42
million dollars to 86 million dollars or 102%. And this amount includes the
decrease in collections in 1997. According to Dr. Boyd, current economic
predictions are for real property assessments to either stabilize or increase in value
in the next fiscal year.
During this same ten year period, general fund salaries, have gone from 74°rb of
the real property tax revenues in 1987 to 65% in 1996. They rose to 69% i? 1997
- due to drop in real property tax collections. [t should be noted that the total
County expenditures for 1997 were $169 million [CAFR]. Salaries and wages
were 41 % of that amount.
Property tax projections for FY 1998 are $83,484,500. This is a predicted
decrease of $3,005,157 for FY98. However, it is far more than needed to cover
Page 7
the salary increases for all county employees.
As you can see from the above figures, the County of Hawaii can well afford the
projected pay increases for Unit 03 and 04 employees and for all other County employees.
It is possible that the employer will dispute some of our figures and projections. That is
why these types of presentations are usually done in the give and take environment of
negotiations and arbitration. Not in public testimony limited to 3 minutes.
Thank you for your attention.
-V '
R ph C. Boy
Union Agent
attachments (8)
C.ADATAAW P W IMW 2 121"1.97
rsr a.y A#ac~r~,e,~t _ ~ ,
Boa William G. Davis
Manatint Dinc,or
Smphen K. Yamuhiro
Ma>o. ~ i Henry Cho
5 _ - D<puq Manapnt Director
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U.IIlITIf~J II~ ~tlfl2tlTT _
25 Auvuni Serees, Raom ZIS Hilo. Hswu 96720.4252 (808) %1-8311 Fa (808) 557.
KONA: 75.5706 Kua4ini Hi`hwcy, Suim 107 14ilua-Kato, Hawii 96710 ~ ~ ~ ~ ~ "
(808) 729-5226 F~~ (808) 726.5667
November 6, 1997
The Honorable James Arakaki, Chairman,
and Members of the Hawaii County Council
County of Hawaii
Hilo, Hawaii 96720
Dear Chairman Arakalti and Members of the County Council:
SUBJECT: Negotiated Cost Items, Hawaii Governmeni Employees Association
Bazgaining Units 03, 04, 63, and 84
In accordance with Section 89-10(b), HRS, attached for council action is a resolution to
approve the cost items agreed upon by the Employers and the Hawaii Government
Employees Association (HGEA) for bazgaining units 03, 04, 63, and 84. The
settlement covers the period from July 1, 1997 through June 30, 1999. Cost items
presented for your consideration are a continuation of step movements during the two
years covered and a 2.23% across-the-boazd increase on January 1, 1998.
_ Attached as an exhibit to the resolution is a schedule showing the total cost of these
various adjustments over the two yeazs of the contract.
If approved by the legislative bodies of all jurisdictions, the increased costs for this
fiscal yeaz will be covered by the Provision for Compensation Adjustment
appropriation in the cut~ent budget.
Sincerely,
r~A~-••
PHEN~~MASHIRO
Mayor
Attachment -Resolution and Exhibits
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COUNTY OF HAWAII= =STATE OF HAWAII
RESOLUTION N0. 18 5 9 7
A RESOLUTION APPROVING THE COST TEEMS AGREED UPON BY THE
EMPLOYERS AND HAWAII GOVERNMENT EMPLOYEES ASSOCIATION
AFFECTING HGEA BARGAINING UNITS 03, 04, 63 AND 84 FOR THE
CONTRACT PERIOD JULY 1, 1997 THROUGH NNE 30, 1999.
WHEREAS, Section 89-10(B) of the Hawaii Revised Statutes relating to
collective bargaining requires that the employer "...submit within ten days of the date
on which the agreement is ratified by the employees concerned all cost items contained
therein to the appropriate legislative bodies' ;and
WHEREAS, the same section further provides that all agreed-upon cost items
are "...subject to appropriations by the appropriate legislative bodies..."; and
WHEREAS, after months of negotiations a settlement was reached between the
employers and the Hawaii Government Employees Association on behalf of Bargaining
Units 03, 04, 63, and 84, and the settlement was ratified by the membership of the
bargaining units on October 30, 1997; and
WHEREAS, the cost items included in the settlement are shown on the attached
exhibit; and
WHEREAS, the estimated cost to the County of Hawaii over the two years of
the new contract as shown in the exhibit attached to this resolution will be 51,315,616;
and
WHEREAS, the current budget for FY98 includes an appropriation making
provision for compensation adjustmenu, and this appropriation will cover this
additional cost.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE
COUNTY OF HAWAII that the cost items included this settlement as shown on the
attached exhibits are hereby approved.
BE IT FUR'T'HER RESOLVED that copies of this resolution be forwazded to
the Department of Civil Service and the Department of Finance.
DATED: Hilo, Hawaii,
Introduced by:
COUNCIL M MBER, CO OF HAWAII
COUNTY COUNCIL ROLL CALL VOTE -
County of Hawaii AYES NOES ABS EX
Hilo, Hawaii A~~`1Q
ctruNc
I hereby certify that the foregoing RESOLUTION waa by the LEtTrtF,~D-TODD
vote indicated to the right hereof adopted by the COUNCIL of the RAY
County Of Hawati On REYNOLDS
SANiANGELO
ATTEST: sMrrn ~
TYLER j
YAGONG
Reference
~ 7
COUNTY CLERK CHAIRMAP7 & PRESIDING OFFICER RESOLUTION NO.
County of Hawaii
Bargaining Unit 03 Settlement Costs
July 1, 1997 (FI'98) through June 30,1999 (FY99)
nnual Affect on
Payroll Cost Baze Pav
Effect on payroll:
Base pay at 6/30ry7 S 13,114,416 S 13,114,416
FY98: Step movements from July 1, 1997 to June 30, 1998 157,687 308,054
2.23% across-the-board (ATB) increase on January 1, 1998 146.225 292,450
Total payroll cost in FY98 S 13,418.328
Base pay at 6/30/98 S 13.714.920
Base pay at 6/30/98 S 13,714,920 S 13,714,920
FY99: Step movements from July 1, 1998 to June 30. 1999 40,176 62,949
Total payroll cost in FY99 S 13,755.096
Base pay at 6(30/99 S 13,777,869
Less base pay at 6/3017 (13, 114,416)
Increase to base pay due to this settlement S 663.453
FY98 FY99 Total
(1997-981 l9( 98-99 FY98•FY99
Determination of rota! increase in coat due to proposed contract:
Tots! payroll cost for each fiscal year as per above calculations S 13,418,328 S 13,755.096
Las base pay at beginning of each fiscal year (13,114,416) (13.714,920)
Total additional cost 303,912 40,176 S 344,088
Add affect of prior year inc~tase in base pay - 600.504 600,504
Total increased cost subject to fringe benefits 303,912 640,680 944,592
Certain fringe benefit costs (14.2996)' 43.429 91.553 134,982
Increased costs to be paid during fiscal years 1998.99 347,341 732,233 1,079,574
Employer's contribution to IItS (13.7196 of total increased cost subject
to fringe benefits)'' 4(,666 87,837 129,503
Vacation, sick leave and holidays (21% of total increased cost subject
tolringe benefits) 63.822 134.543 198365
Total increased costs S 452.829 S 954,613 S 1.407,442
'Fringe benefits include estimates for overtime, premium pay, harard pay, standby, temporary assignment.
compensatory time, workers' compensaton, and unemployment compensation.
''Actuarially duermined contribution rate for classes A and C per IItS annual actuarial valuation dated
6/30/96 (most ruent available). However, the amount of the County's contribution for Fiscal year 1998 is
ahzady established and will not change because o[ this payroll incrrsse. Future years' contributions will be
affected.
RC96HGEA.XL.S
Summary - Cost of HGEA Settlement
Recap of Additional Costs for F'Y97
Bargaining Certain Total incrcasc
tl nit FY98 FS'99 Subtotal Cn'n¢es FY98-FY99
03 S 303,912 S 640.680 S 944,592 S 134,982 S 1,079,574
04 33,660 59,192 92,852 12,377 105,229
63 36,024 75,776 111,800 14,444 126,244
84 1.920 2.330 4,250 319 4,569
S 375516 S 777.978 S 1,153,494 S 162,122 S 1,315,616
Recap of Increase to Base Pay Due to Settlement
Bargaining Increase
unit to base
03 S 663,453
04 59,761
63 81,109
84 2,330
S 806.653
Sheet2
County of Hawaii
Bargaining Unit 04 Settlement Costs
July 1, 1997 (FY98) through June 30, 1999 (FY99)
Annual Affect on
Payroll Cost Baze Pav
Effect on payroll:
Base pay at 6/30ry7 3 1,092,792 S 1,092,792
FY98: Step movements from July 1, 1997 to June 30. 1998 21,475 32,878
2.23% azross-the-boats (ATB) incsase on January I, 1998 12,185 24.370
Total payroll cost in FY98 S 1.126,452
Base pay at 6/30/98 S 1,150.040
Base pay at 6/30/98 E 1,150,040 S 1,150,040
FY99: Step movements from July 1998 to June 30, 1999 1,944 ZS13
Total payroll cost in FY99 S 1.151.984
Base pay at 6/30199 3 1,152,553
Less base pay az 6/3UN7 (1,092,792)
Increau to base pay due to this settlemrnt S 59.761
FY98 FY99 Total
19( 97-98) 19j 98-99) 9 -FY99
Determination of total increase in cost due ro proposed contract:
Total payroll cost for each tscal year as per above calculations 5 1,126,452 S 1,151,984
Less Vase pay at beginning of each fiscal year (1.092,792) (1.150.040)
Total additionat cost 33,660 .1,944 S 35,604
Add affect of prior year inaease in base pay 57.248 57.248
Total increased cost subject to fringe benefits 33,660 59,192 92,852
Certain fringe benefit costs (13.33%x)" 4,487 7,890 12.377
Incrtased costs to be paid during (acal ywrs 1998.99 38,147 67,082 105,229
Employer's rnntribution to FRS (13.7190 of total increased cost subjtxt
to fringe benefits)'' 4,615 8,115 12,730
Vacation, sick leave and holidays (2190 of total increased cost subject
to fringe brnetits} 7,069 12,430 19,499
Total increascd costs 5 49,831 S 87,627 S 137.458
"Fringe benefits include estimates for overtime, premium pay, hazard pay, standby, temporary assignment,
compensatory time, workers' compensation, and unemployment compensation.
''Actuarially determined contribution rate Cor classes A and C per ERS annual actuarial valuation dated
6(30196 (most rcecnt available). However, the amount of the County's contribution for fiscal year 1998 is
already established and will not change because of this payroll increase, Future years' contributions will be
affected.
Rage Y
Sheet3
County of Hawaii
Bargaining Unit 63 Settlerttent Costs
Jtily 1,1997 (FY98) through June 30,1999 (FY99)
Annual Affect on
Payroll Cost Base Pay
E,Q`cct on payroll:
Base pay az 6(30197 S 1,602,960 S 1,602.960
FY98: Step movements from July 1, 1997 to June 30. 1998 18,151 29,494
2.2396 across-tho-board (ATB) ir[urase on January 1, 1998 17.873 35.746
Total payroll cost in FY98 S 1,638.984
Base pay az 6/30198 S 1,668100
Base pay az 6/30/98 S 1,668,200 S 1,668100
FY99: Step movements from July 1, 1998 to June 30, 1999 IOS36 15.869
Total payroll cost in FY99 S 1.678.736
Base pay az 6(30/99 S 1,684,069
Lass base pay az 6l3UN7 (1.6U2.96U)
Increau to base pay due to this settlement S 81.109
FY98 FT99 Total
1997-98 91:1 98-991 FY98-FY99
Determination of fora! increast in cost dat ro proposed contract:
Total payrotl cost for each fiscal year as per above calculations S 1,638,984 S 1,678,736
Less base pay at beginning of each fiscal year (1.602.960) (1.668100)
Total additonal cost 36,024 1036 S 46.560
Add affect of prior year inratase in basepay - 65.240 65.240
Total increased cost subject to fringe benefits 36,024 75.776 111,800
Certain fringe benefit costs (1292%)' 4,654 9,790 14,444
Increased costs to be paid during fiscal years 1998-99 40,678 85,566 126,244
Employds contribution to FRS (13.719:0 of toW increased cost subject 4,939 10,389 15.328
to fringe benefits)`'
Vacation, sick leave and holidays (2196 of total increased cost subject 7,565 15.913 23.478
to fringe benefits)
Total increased costs S 53.182 S 111.868 S 165.050
'Fringe benefits include esrima[es for overtime, premium pay, hazard pay, standby, temporary assignment,
compensatory time, workers' compensation, and unemployment compensation.
''Actuarially determined contribution rate for classes A and C per ERS annual actuarial valuation dated
6(30/96 (most rxent available). However, the amount of the County's contribution for focal year 1998 is
already established and will not change because of this payroll increase. Future years' contributions will be
affected.
Page 1
Sheet4 _
County of Hawaii
Bargaining Unit 84 Settlement Costs
Jtdy 1,1997 (FY98) through June 30, 1999 (FY99)
nnual Affect on
Payroll Cost Base Pay
Effect on payroll:
Base pay at 6l30t97 S 36,768 S 36,768
FY98: Step movements from July 1, 1997 to June 30. 1998 1,510 1,510
2.2396 across-Ne-board (ATB) increase on January 1, 1998 410 820
Total payroll cost in FY98 S 38.688
Base pay at 6/30/98 5 39.098
Base pay at 6!30/98 S 39,098 S 39,098
FY99: Step movements from 7uly 1, 1998 to June 30, 1999
Tatal payroll cost in FY99 S 39.098
Base pay az6/30/99 S 39.098
Less base pay az 6(3UN7 (36.768)
Incrarse W baze pay due to Nis settlement 3 2,330
FY98 FY99 Total
(1997-9$) 19( 98-991 - 99
Dcrermination of total increase in cost due to proposed contract:
Total payroll cost for each fiscal year as per above calculations S 38.688 S 39.098
Less base pay az beginning of each fiscal year (36.768) (39.098)
Total additional cost 1.920 - S 1,920
Add affect of prior year increase in base pay 2330 2,330
Total increased cos[ subject to fringe benefits 1,920 2330 4,250
Certain fringe txnefit costs (7.4996)• 144 175 319
Increased costs to be paid during fiscal years 199$-99 2,064 2,505 4,569
Employer's contribution to 13LS (13.71% of total increased cost subject
to fringe benefits)'' 263 319 582
Vacation, sick leave and holidays (21°6 of total increased cost subject -
to fringe benefits) 403 489 892
Total increased costs 5 2.730 S 3.313 S 6,043
'Fringe benefits include estimate for overtime, premium pay, trarard pay. standby, temporary assignment.
compensatory time, workers' compensation, and unemployment compensation.
''Actuarially determined contribution rate for classes A and C per E12S annual aauatial valuation dated
6/30/96 (most recent available). However, Ne amount of the County's contribution (or fiscal year 1998 is
already established and will not change because of Nis payroll increase. Future years' contributions will Ix
affected.
Page 1
i i i _ ~ I c 1 c ~ _ I _ I _ ~ ay
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OFFICE OF THE COUNTY CLERK
County of Hawaii
Hilo ,Hawaii
Gam..-..
DRAFT 3
r 97 JUN 2~OLL~~ VOsCE
Aazon Chltrlq (B/R1 -AYES DTOES ABS EX
Introduced By: -
Dace Introduced: MaV 14 1997 ' .
First Reading: M8v 14 1997 Chun X
Published: MaY 22 1997 Leithead-Todd X
Ray X
Reynolds X
REMARKS: Santangelo X
Smith X
ler
Ya on X
8 1
(DRAFT 4
ROLL CALL VOTE
Second Reading: June 2 1997 pyES NOES ABS EX
To Mayor: June i6 1997
Returned: 7F,. 1497 X
Effective: July 1 1997 Chung
Published: July 3 1997 Leithead-Todd
Ray
Reynolds X
REMARKS: Santangelo X
06/26/97 Moor's message ~
Smith X
Tyler X
Yagong X
8 1
/ DO HEREBY CERTIFY that the foregoing BILL was adopted by the County Council and published as
indicated above. APi•Ft0`:37~ AS TO
Fv^RM AND LE LlTY:
~t
"~4i ~ - -
CEPUTY CORPORATION COUNSEL ^ ,
COUNTY OF HAWAp ` 1
6 /7
core
Appraved/~' ~ this 7 dpi' t V 2 ~ „ IL HA/RMAN ~
TY CLERK
M1fALOR.000~'O HAtVA(l BiI1No.: 55 (D13ft 4)
Reference: C-184/F'C-72
Ord. No.: 9'7 83
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Hawaii General Fund
,Revenues: 1996 1995 Difference
Taxes and Assessments $92,512,151 $91,200,034_ _ $1,312,117
Licenses and Permits $2,965,089 $2,994,104 _ _ 29,015)
Intergovernmental _ $33,114,056 $31,301,292__ _ $1,812,764
Charges and Currrent Services $1,549,577_ $1,612,822 ($63,245)
Fines and Forfeitures _ _ $665,479 $578,035 $87,444
Rents $37,554 $38,151 _ _($597)
- -
_ Interest and Penalties $3,755,674 $3,343,425 _ $412,249
_ Miscellaneous _ $1 309.690 9 7 184 _ $382
506
Total Revenues $135,909,270 $131,995,047 _ _ $3,914,223
Expenditures ' ' _
Current
_ General Government $18,241,053 $18,688,310 _ $4( 47,257)
_ Public Safety $47,829,723 $48,742,685 ($912,962)
Highways and Streets $1,339,420' $3,367,634 X2,028,214)
_ Sanitation $179,964 $5,924,259 X5,744,295)
_ _ Health, Education and Welfare $5,204,915 $4,977,150 _ $227,765
_ Culture and Recreation $10 416 082 $10 497 059 ($80,977)
Pension and Retirement cont $11,723,783. $9,158,004 $2,565,779
Health Fund $7,526,698 $7,110,563 $416,135
Miscellaneous _ $2 787 037 $4 300 558 ($1,513,521)
Capital Outlay _ $1,748,793 $1,877,312__ __($128,519)
Debt Service
Interest and Finance Charges $2,412, $103,093. ___($100,681)
Principal Retirement 9 189 9 9 228 _ ($960 039)
Total Revenues $107 009.069 _ 115
715.855 ($8,706,786)
(Excess of Revenues over Expenditures _ $28 900.201 _ $16
279 1.9_2_
Other Financing Sources (uses) _
_ _ Increase in Capital Lease Obligations _$706,668 _ _ _ x$706,668)
Sales of General Fixed Assets $34,547 ~ $77,094 _ _ _ 42,547)
Operating Transfers In $935,999 $947,187 ($11,188)
Operating Transfers Out ($20 759 213Y ($13.911.583) ($21 706.4001
Total Financing Sources (uses) ($19 608,667)' ($12,180,634) ($7,428,033)
Excess of Revenues and Other Sources _
over Expenditures and Other Uses $9,291,534 $4,098,558 _ $5,192,976
Fund Balance, Beginning of Year _ $22,204,347 $18,0.02,788____ $4,201,559
,Increase in Reserves for Inventories 264 732 1 3 01 _ $161
731
Fund Balance, End of Year $31,760,613 $22,204,347 _ $9,556,266
.Source: Comprehensive Annual Financial Report of the County of Hawaii State of Hawaii for the _
Fiscal Year July 1 1995 to June 30 1996 General Fund Statement of Revenues, Expenditures a_nd _
.Changes in Fund Balance for the Fiscal Year Ended June 30, 1995. _ _
(With Comparative total for the Fiscal Year ended June 30 1995) _
Q-~'a~~NLt~
Hawaii General Fund
Revenues: 1997 1996 _ Difference
Taxes and Assessments $86,489,656 $92,512,151 _($6,022,495)
Licenses and Permits _ $3,150,742 $2,965,089 _ $185,653
Intergovernmental $35,616,526 $33,114,056 _ _ $2,502,470
Charges and Currrent Services $1,698,830 $1,549,577_ $149,253
Fines and Forfeitures $346,436 $665,479 _ ($319,043)
Rents $83,808 $37,554__ _ $46,254
Interest and Penalties_ $4,920,177 $3,755,674 _ _ $1,164,503
Miscellaneous _ $1.304.017 $109690_ ($5,673)
Total Revenues $133,610,192 $135,909,270 ($2,299,078)
,Expenditures _ _
Current
General Government $19,615,104 $18,241,053 $1,374,051
Public Safety $51,569,478' $47,829,723 $3,739,755
Highways and Streets ' $1,293,013 $1,339,420 ~$46,40~
Sanitation $4,521 $179,964 ($175,4
Health Education and Welfare $5,002,914'. $5,204,915 ($202,001)
Culture and Recreation $10,682,846 $10,416,082. $266,764
Pension and Retirement cont $12,533,069 $11,723,783 $809,286
Health Fund $7,923,090 $7,526,698 $396,392
Miscellaneous $2,431,467' $2,787,037 ($355,57
Capital Outlay $4,458,5361 $1,748,793 _ $2,709,743_
Debt Service _
Interest and Finance Charges $13,029 $2,412____ $10,61_7
Princi al Retirement 9 051 9 189 _ $9,862_
Total Expenditures $115.546.. 118 $107.009.06 _ _ $8,537,049
iExcess of Revenues over Expenditures $18.064.074 28 00 201_ _ _ x$10,836,127)
~IOther Financing Sources (uses) _ _ _ -
Increase in Capital Lease Obligations $469,210 _ _ _ $469,210
Sales of General Fixed Assets $14,598 $34,547_ _ ($19,949)
Operating Transfers In $1,100,223 $935,999 _ $164,224
Operating Transfers Out ($21 471.0851 ($20.759.2131 _ x_7.11,872)
Total Financing Sources (uses) (~19.887.054Y ($19.608.667) ($278,38
Excess of Revenues and Other Sources
over Expenditures and Other Uses ($1 822 980)' $9,291,534 ($11,114,514
Fund Balance, Beginning of Year $31,760,613 $22,204,347 $9,556,266
Ilncrease in Reserves for Inventories 401 438 i 264 732. 136 706
iFund Balance, End of Year $30.339.071 $31.760.613 ($1,421,542)
'Source Comprehensive Annual Financial Report of the County of Hawaii State of Hawaii, for the _ _
'Fiscal Year July 1 1996 to June 30 1997 General Fund Statement of Revenues, Expenddures and _
Changes in Fund Balance for the Fiscal Year Ended June 30, 1996. _ _ _
SWith Comparative total for the Fiscal Year ended June 30 1996) _ _
97-96.wk4
Real Property Tax Trends, County of Hawaii -Big Island
Year Collections Difference Percent
1969 $4,793,775
1970 _ $5,545,834 ~ $752,059.00 0.1568824 _
_ _1971 $7,665,408 $2,119,574.00 0.3821921
1972 $9,367,686 $1,702,278.00 0.2220727
1973 $11,577,947 i $2,210,261.00 0.2359452
1974 $13,276,493 $1,698,546.00 0.1467053 _
1975 $15,621,740 I $2,345,247.00 0.1766466
_ 1976 $18,781,089 I $3,159,349.00 0.2022405
1977 $16 943 416 ' ($1 837,673.00) -0.097847
1978 $16,982,147 ' $38,731.00 0.0022859
_ 1979 $16,982,147 $0.00 0
_ 1980 $19,821,901 $2,839,754.00 0.16722__
1981 $21,602,726 $1,780,825.00 0.0898413 _
_ 1982 $24,797,746 $3,195,020.00 0.1478989___
_ 1983 $30,301,000 $5,503,254.00 0.2219256
_ 1984 $36,158,715 $5,857,715.00__0.1933175
1985 $37,141,879 $983,164.00 _ _ 0.0271902
1986 $37,195,725 $53,846.00 _ 0.0014497
__19_87 $42,035,419 $4,839,694.00 0.1301143_
_1988_ $42,802,549 $767,130.00 0.018249_6
1989 $45,394,047 $2,591,498.00 0.0605454
_ 1990 $51,651,910 $6,257,863.00 0.1378565
1991 $59,132,031 $7,480,121.00 0.1448179_
_ 1992 $67,921,996 $8,789,965.00 0.1486498
_ 1993 $79,000,334 $11,078,338.00 0.1631038
1994 $89,537,495 $10,537,161.00 0.1333812
__1995 _ $91,200,034 $1,662,539.00 0.0185681
1996 $92,512,151 $1,312,117.00 0.0143_872 _
1997 ~ $86 489 657 ($6 022,494.00) -0.065099
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