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HomeMy WebLinkAboutREP FC 248 04/19/2004 2002-2004REPORT OF THE COMMITTEE ON FINANCE DATE: April 19, 2004 Re: Comm. No. 423/Bill No. 189 PLACF,: Council Chambers T[ME: 9:06 a.m. Council Chair and Members I lawai'i County Council Hilo, I Iawai'i 96720 Your Committee on Finance, to which was referred Bill No. 189, reports as follows: Bill No. 189, transmitted by Director of Finance William Takaba. via Communication No. 423. dated November 19, 2003, amends Chapter 2, of the Hawaii County Code 1983 (1995 Edition), by adding a new article to provide for the establishment of a Shippers' Wharf Committee trust fund. This measure proposes to allow the County of Hawaii to properly administer the funds of the Shippers Wharf Committee "Trust Fund, as instructed under the provisions of the April 2001 Order of the Third Circuit Court. The Shippers' Wharf Committee was originally organized in 1904 as an incorporated association to collect and administer voluntary donations from import businesses at the port of I Lilo to combat plague and promote public health and safety. In 1940, the Shippers' Wharf Committee was incorporated as an eleemosynary corporation, and in 1941, the State courts declared the funds of the corporation to be charitable trust funds and established the Committee members as trustees. In 1953, the corporation was legally dissolved, and the courts transferred these non-public charitable trust fund assets. and the duty of administering the 'trust to the Governor of the State of Hawaii. In April 2001, the "third C ircuit Court of Hawai' i transferred the duty of administering the Trust from the Governor to the State Director of Finance. Included in this April 2001 Order of the Court was a provision that established a committee to review applications for trust fund disbursements and annual accounting by the Attorney General. to October 2003, the "third Circuit Court of Hawaii, approved the transfer of the fund from the State of Hawaii to the County of Hawaii and designated the Mayor of the County of Hawaii its Trustee. Originally heard on December 2, 2003, this measure was deferred pending the receipt of a review of past court decisions, orders, and the decree related to the Shippers" Wharf Committee Trust. Communication No. 423.1 from Director of Finance William Takaba, dated December 1.2003, transmitted information of the Hilo Shippers' Wharf "trust Inventory Trust Property for Fiscal Year 2002-2003. The total value of trust property as of June 30, 2003 is $2,591.934.20. Communication No. 423? from Director of Finance William Takaba, dated December 9, 2003, provided the following documents: L Letter of transmittal from the Attorney General's Oftice to the Mayor of the County of 1 [awai`i and to the Director of Finance of the State Department of Budget of Finance (July 24, 2003). Which contains one copy of Trustee's Petition for Order Approving Resignation of'l~rustee, Appointing a Successor Trustcc, and for Other Related Relief; Affidavit of the Director of Finance: and Exhibits "A" through '9". Also One copy of Order setting date, time, and place of I tearing of Trustee's Petition for Order Approving Resignation of Trustee, Appointing a Successor Trustee, and for Other Related Relief. FC RI?PORI~ NO. 248 IL Decision of John M. Ross, Thomas S. Strathairn, Alexander J. Porter, Henry K. Kellner, Everett N. Holmes and Arthur Armitage, Complainants; versus Shippers Wharf Committee, an Eleemosynary corporation, and Joseph V. Hodgson, Attorney General of the Territory of Hawaii, Respondents. Filed at 2:00 p.m. on January 9, 1941. 111. Decree of John M. Ross, Thomas S. Strathairn, Alexander J. Porter, Henry K. Kellner, Everett N. Holmes and Arthur Armitage, Complainants; versus Shippers Wharf Committee, an Eleemosynary corporation, and Joseph V. Hodgson, Attorney General of the'1'erritory of I lawai'i, Respondents. Piled at 2:05 p.m. on January 9, 1941. IV. Amended Decision of.lohn M. Ross, Thomas S. Strathairn, Alexander J. Porter, Henry K. Kellner, Everett N. Holmes and Arthur Armitage, Complainants; versus Shippers Wharf Committee, an Eleemosynary corporation, and Joseph V. Hodgson, Attorney General of the Territory of Hawaii, Respondents. Filed at 10:09 a.m. on January 1 1, 1941. V. Order Granting'Frustee's Petition (Filed July 8, 2003) for Order approving Resignation of Trustee, Appointing a Successor Trustee, and for Other Related Relief. Filed at 3:41 p.m. on September 1 1, 2003. VI. Vesting Order. Filed at 11:04 a.m. on October 3, 2003. heard on December 16, 2003, this measure was deferred pending further research be conducted by the Legislative Auditors Office. Communication No. 423.3 from Legislative Auditor Constance R. Kiriu, dated April 6, ?004, transmitted a report of the Shippers' Wharf Committee Trust Fund, in which the subject matter was approached from three angles: (1) intent of the Hawaii County Charter, (2) accounting and auditing, and (3) liabilities and risk management. In its findings and rccommendationsthe Legislative Auditor felt that the Council should file Bill No. 189. As the Shippers' Wharf Committee Trust and Funds are not part of the County's tiscal operations, the establislvnent of a special fund is not required. Your Committee is not in accord with the purpose and intent of Bill 189 and recommends it he filed. smc n~ rs rvors nx~r: .cos CHUNG X SAFA RII< X AR.4 KAKI X ELARIONOFF X HOLSCHUH X JACOBSON X RE4NOLDS X TUI,ANG X TYLER X Respectfully submitted ~G ON FINANCE AARON S.Y. CHlJNG, CHAIR PC REPORT NO. A~ot~TEO: Mev n 5 Anne