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HomeMy WebLinkAboutREP FC 513 02/11/1992 Ar' " REPORT OF THE COMMITTEE ON FINANCE Date: February 11, 1992 Re: Comm.` 3262 Place: Councilroom Time: 10 : 00 a .m. Chairman and Members Hawaii County Council Hilo, Hawaii 96720 Your Committee on Finance, to which was referred Bill 558, reports as follows : The purpose of Bill 558 is to amend Ordinance 91-50, the Operating Budget for Fiscal Year 1991-92, by increasing revenues in the following General Fund account: Account No . Source Amount 3501 . 05 FORFEITURE OF DEPOSITS $97, 312 . 00 and appropriating same to the following account : 010-121-5125 . 02-115 REAL PROPERTY-MISC $97, 312 . 00 CONTRACT SERV Communication No . 3262, from Finance Director William Takaba, dated January 22, 1992, submits a bill to amend Ordinance No . 91-50 , by increasing revenues in the Forfeiture of Deposits account by $97,312 and appropriating said funds to the Miscellaneous Contractual Services account of the Real Property Tax Division, enabling the Real Property Tax Division to execute a central services agreement with the City and County of Honolulu for the provision of data processing, tax mapping and technical support services . Transmits for review appropriate documentation. Your Committee questioned the legality of Liability Fund 2229 . 02, which is a repository for excess monies derived from auctioned property receipts less taxes, liabilities, and penalties . Your Committee requested Corporation Counsel to research the law or rule which authorizes this account and to research the dates and amounts deposited into this fund. Your Committee questioned the method of increasing funds into the Forfeiture of Funds stated in the documentation. Your Committee requested the Auditor to research whether the current accounting practice is legal and to explain the legality of using liability funds as a revenue source. The Auditor is requested to present the findings to the Council before 1st reading of Bill No. 558 . FC REPORT No. 513 ADOPTED: FEB 1 9 199 FC- 513 Page 2 February 11, 1992 Your Committee on Finance is in accord with the intent and purpose of Bill 558 and recommends that it pass first reading . HELENE H. HALE, CHAIRWOMAN L.) ROBERT H. MAKUAKANE, VICE CHR. B AN J DE LI , ME' :ER _ CATT1111. TA 4' SHI DOMI GO, BER MERL K. LA , 14'4.71R dor HARRY Al RUDDLE, MEMBER • N K. SCHUTTE, MEMBER EJT