HomeMy WebLinkAboutREP FC 466 02/08/1988 1984-1988 OFFICE INFORMATION ONLY
Meeting: March 2, 1988
Aio t' n• Receive and file Bill Draft 2 & Draft 3.
c 472,
NOTE: See FC Report 473
Re:
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f- REPORT OF THE
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COMMITTEE ON FINANCE
Date: February 8, 1988
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 472, Draft 2,
reports as follows:
The purpose of Bill 472, Draft. 2, is to authorize the issuance of
510,000 ,000 general obligation bonds of the County of Hawaii for the
purpose of financing various highway improvements of the County of
Hawaii ; and describing the same; fixing the form, denominations , and
certain other features of such bonds and providing for their sale;
and authorizing the issuance and sale of a like principal amount of
general obligation bond anticipation notes in anticipation of the
issuance and sale of said bonds .
Bill 472, Draft 2, passed first reading by the Council on
January 18, 1988 and has been referred to the Finance Committee for
further consideration. Bill 472, Draft 2, affords the Council the
full extent of its powers available under Chapter 47, Hawaii Revised
Statutes, and the County Charter .
Your committee expressed its concern as to the variances existing
between Drafts 1 and 2 of the proposed bill, and asked and received
comments and recommendations from Bond Counsel . Bond Counsel
explained that Draft 1 essentially maintained the historical
approach to issuing general obligation bonds by vesting in the
Director of Finance, certain discretions which would allow for
greater flexibility in timing the issuance. Draft 1 also indicated
that the issuance would be for the purpose of public improvements
and betterments contained within the capital budget ordinance
adopted in 1987 .
Draft 2 alters the historical rocess byvesting the Council with
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the ability to make most decisions that would ordinarily be made by
the Director of Finance. Draft 2 also limits the proposed
utilization of the bond proceeds to improvements of highways . Bond
Counsel explained that historically, the Council would approve or
authorize the issuance of bonds by the Director of Finance and in
theory, the Director of Finance should be vested with an adequate
level of discretion to effectively and in a timely manner , negotiate
the best possible deal.
FC REPORT No . 466
ADOPTED :
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FC-466 Page 2 February 8, 1988
Bond Counsel explained that the ideal situation would be one in
which both branches of government could be equally involved in the
issuance process; however , the Council can act in only two ways, by
either resolution or ordinance. The process by which each step
would be approved by resolutions or ordinances makes for a more
complex and difficult process .
Your committee was also made aware that any risk that the terms or
details of the bonds would be altered at a resolution reading and
that reading occurred subsequent to the award of the bonds, the
credit worthiness of the County could be affected. It was pointed
out that in 1986, the County did issue bonds in the historical
practice with minimal or no complications.
Your committee is aware that a typical delay between the awarding of
the bond bid and the delivery of the bonds is a week . Any
substantial, delay caused by cumbersome approval process could, to
some degree, affect its marketability.
Bond Counsel indicated that their reasonable interpretation and
construction of Section 5-3. 3(c) , Hawaii County Charter, when read
in light of Section 47-7 (b ) , Hawaii Revised Statutes, is that the
Finance Director should be allowed the powers and discretion, as
necessary, and incidental to the issuance and the negotiation for
the issuance and sale of County bonds . Based upon the foregoing
procedure, Bond Counsel would be willing to issue an opinion on the
bond issue. To follow a procedure where Council would negotiate the
issuance and sale of bonds would require a finding of an inferred
power to act under circumstances where an expressed power is set
out. Bond Counsel would require Corporation Counsel to issue an
opinion on the procedure before Bond Counsel would be willing to
issue their opinion.
Bond Counsel also explained that they would be reluctant to issue an
opinion on the bonds, if the Council were to appoint a designee
other than the Director of Finance or to strip the Director of
Finance of those powers expressed under the Charter and Statute.
committee to consider longand hard
Bond Counsel advised the , how
intricately involved they would want to participate in the issuance
beyond the historical procedure of authorization of the issuance.
Although the bonds to be issued are to be a first charge on the
general fund, it is the intent of the Council that the first charge
be also applied to the County 's highway fund upon adoption of a fuel
tax increase of one cent per liter .
FC- 466 Page 3 February 8, 1988
During the committee meeting of February 8, 1988, your committee
expressed its general consensus that should a bond issue be the
means by which the roads of the County would be maintained and
improved, the debt service would be tied to the increase in the fuel
tax rate . Committee Member Kokubun expressed his concern regarding
Corporation Counsel 's opinion that the fuel tax resolution as
received and filed is currently deferred indefinitely and that it
can be reconsidered, provided the rates are not changed and that
other amendments would be acceptable. As pointed out by Kokubun,
the intent to utilize proceeds from the fuel tax increase for road
maintenance and administration is quite different from servicing a
debt .
Committee Member Kokubun expressed his concern that a bond issue may
be very premature at this point since projects have not been
delineated in Exhibit A and it is questionable whether the
Department of Public Works would be able to process $10 million in
three years . The County has a basic responsibility to maintain the
tax exempt status of the bonds, especially as applied to the Tax
Reform Act of 1986 .
Committee Member Kokubun stressed that going to a cash basis will
allow the County the much needed time to develop necessary plans and
to position projects for a future bond issue, possibly in three
years , without incurring any debt . He introduced a resolution for
consideration as a vehicle to move forward to public hearings being
that it is questionable as to which resolution is available for
public hearing purposes . The resolution, as submitted, includes :
1 . A proposed increase of 10 per liter .
2. Incorporation of Exhibit A, projects to be clearly
delineated.
3 . A district apportionment formula based upon percent of
vehicle weight tax and percent of road miles (formula to be
updated annually) .
Council Chairman Yamashiro expressed his concern that too often
highway funds have been expended for purposes other than for our
highways . He cited the use of highway personnel and equipment for
solid waste, landfills and sewers . He clearly stated that any fuel
tax increase would have to be for no other purpose but road repairs
and improvements .
Chairman Yamashiro indicated that of the projects available in our
current capital budget , there are substantial amounts in road
projects . These projects should be funded from the fuel tax
increase and should enable the Department of Public Works to get an
early start on the expenditure of bond proceeds .
The committee also heard from the Director of Finance that the
projected revenues of $1 . 3 million represents only 70 percent of the
anticipated total revenue increase. Projected revenues were based
upon the 70 percent because of fluctuations in actual revenue
collection and a desire to have a safety factor . Excess funds could
be used to amortize the debt earlier than ten years .
FC- 466 Page 4 February 8, 1988
Based upon a 7 percent interest rate, the first year 's debt service
could range from $1 .6 million to $1 .7 million, should the debt be
serviced on an equal principal basis . The debt service could be
$1 .4 million, should the debt be retired on equal principal and
interest payments .
Chairman Yamashiro questioned the basis by which the bid acceptance
recommendation would be made. Bond Counsel Lombardi explained that
the ordinance currently mandates that whoever accepts the bid must
take the lowest net interest cost as defined by statute. Two
methods available are: 1) present value; and 2) lowest rate based
upon date of issue through term.
Committee Member Dahlberg recommended that because of the drastic
change in the direction for the use of revenues of the fuel tax
increase, public hearings be held on all versions of how the fuel
tax would be used.
Your committee also heard from Corporation Counsel that the
Council 's rules do not recognize the motion to "receive and file. "
Should it be desirable to defer for an indefinite period, then the
motion should be "to postpone indefinitely" . Should the desire be
to kill the matter, then the proper motion would be "to close the
file on the subject matter" .
Your committee was also made aware that Bond Counsel did submit a
proposed amendment to Draft 2, which included amendments to concerns
and directions expressed during the January 25 , 1988 committee
meeting . Committee Chairperson Jitchaku-Inouye expressed her
disappointment that the submittal of January 27, 1988 by Bond
Counsel did not make the committee agenda, however , she explained
that if any Councilperson should desire, it could be surfaced at the
next meeting.
Your Committee on Finance, after hearing the debate for and against
a bond issue to repair our County roadways, does not concur with the
intent of Bill 472, Draft 2, and recommends the file on Bill 472,
Draft 2, be closed.
(ABSENT & EXCUSED)
FRAN DE LUZ III, CHAIRMAN
4Iti -, lar -
LOR' • CHAKU- •UYE, V.C. AM' '' L. K. D BE' , MBER
IMF
(ABSENT & EXCUSED) �I
TAKASHI 0 OMI G!. p = 'USSE . . 9 KUBUN, MEMBER
ME' 3 K. LAI, EM: : - SPENCE' K. SCHUTTE, MEMBER
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