HomeMy WebLinkAboutCOMM. 025 •
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.HERBERT T.MATAYOSHI • STANLEY A.NAKAMAE
Tom.• /p
Mayor F ,...* Dlrectorof Finance
COUNTY OF HAWAII
DEPARTMENT OF FINANCE
. 25 Aupuni Street
Hilo, Hawaii 96720
February 9, 1979
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Charter Commission
County of Hawaii •
Hilo, Hawaii
-The Finance Department is a staff agency whose overall mission
is to assist other agencies accomplish their objectives by
providing centralized financial services such as accounting,
auditing, budgeting, receiving and disbursing funds, purchasing,
and financial reporting. In addition, the department issues
motor vehicle and business licenses.
The department is organized into four divisions: Accounts,
Budget, Purchasing and Treasury. Each of the division's functions
are listed on the enclosed. chart. The Pension Board and Trans-
portation Commission are administratively supported by the
Finance Department. Presently, there are 25 regular fulltime
county employees, 2 fulltime employees paid from State weight
tax receipts, and 4 CETA employees. There are also 4 vacant
fulltime county positions and 2 vacant parttime positions .
The Charter in 1969, consolidated financial activities into one
_ department, combining the offices of the elected auditor (now
Accounts Division) , the elected treasurer (now Treasury Division) ,
the appointed purchasing agent (now Purchasing Division) and
assigned additional responsibilities of budgeting.
The purpose of consolidation was to place overall financial
management and control in one agency and to streamline procedures
and eliminate duplication. The original organizational plan
has undergone some change but is still sound and workable;
except .for physical separation of offices that creates problems
at times . The department has adapted to changes, such as being
able to absorb workload created by additional employees, higher
budgets, doubling in the number of motor vehicles, collective
bargaining, financing methods, new laws, etc. The additional
work is being done primarily through greater use of computers .
CCM, NO. - -a. .P -..,... ., ..
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Charter Commission -2- February 9, 1979
In this regard, we have changed the duties and responsibilities
of some positions and are now in the process of filling the EDP
positions and will be using the Water Department' s computer to
. process payrolls, personnel and accounting transactions.
Eventually, we hope to acquire the use of a more versatile and
powerful computer.
•
There is sufficient flexibility under present laws to make
organizational shifts with changing time so that the basic
organizational structure can remain. The changes and additions
I would recommend are minor procedural ones. These are:
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1. Redefining lapsing of appropriation for capital expen-
diture. The proposed amendment (attached) would lapse any
unencumbered appropriation at the end of two fiscal years
following the fiscal year of the appropriation. Now an appro-
priation can remain on the books indefinitely as long as some
expenditure of the appropriation was made.
2. Shifting the burden of verifying (instead of certifying)
the availability of funds for small purchases and obligations
from the director of finance to the respective agency head who
should be controlling expenditures from his own appropriations.
3. Adding a centralized purchasing section similar to that
of the City and County of Honolulu. It assigns the procurement
responsibility to the director of finance, 'but is not intended
to take over procurement of contractual services for construction
related expenditures . Certain exceptions to advertised bids
are also included. These are situations when there is no time
to bid-advertise, e.g. , hiring a bulldozer to dig out a fire at
the landfill; allowing open-market ,purchases of sums under $500;
allowingpurchase of special items such as zoo animals and feed,
books and plants; and where the public interest would be served
by standardizing technical equipment.
I should also like to comment on a few other sections .
1. There appears to be a conflict between the second sen-
tence in Sec. 3-12 (Emergency Ordinance) and Sec. 10-8 (Appropria-
tions: Supplemental and Emergency) . Sec. 3-12 prohibits use
of emergency ordinances to borrow money; yet Sec. 10-8 allows
issuance of emergency notes by ordinance. Perhaps legal counsel
can clarify this matter to remove the question of authority in
the event that such use may be required in the future.
2. Sec. 3-13 (Submission of Bills to Mayor) . The operating
and capital budgets are effective July 1; yet a veto by the Mayor
may not be overriden by the council until the latter part of July.
Some language change or legal opinion is needed to clarify this
section as to the effective date of the budget ordinance and
which budget applies during the. veto reconsideration period.
41/ 410
Charter Commission -3- February 9, 1979
3. Sec. 5-3. 3 (Power, Duties and Functions) . In practice
the planning director prepares the capital budget and partici-
pates in its execution.
4. Sec. 10-2 (Preparation and Submission of Budget and
Capital (?) Program) .
a. The recent Constitutional amendment that provides for
a five day, mid-session break reduces the time for us to
finalize the budget to be submitted to the council. However,
this is not a big problem.
b. We prepare a six-year operating program instead of
the required three in order to cover the same time period
of the capital program and integrate the two.
c. In addition to the five items required in Sec.
10-2 (a) , we also submit proposed ordinances for the
operating budget and the capital budget.
d. In Sec. 10-2 (d) and Sec. 10-7 we prepare a limited
number of copies of the full budget and make summaries
available. for general distribution°
Finally, the mayor has asked me to submit some short proposals
of major significance in order to be sure that they are on the
agenda for discussion during your proceedings . These are:
1. Mandatory program review (sunset law)
2. Bonded debt limit
3. . Expenditure limit
Thank you very much. •
'Stanlg A. Nakamae
Director of Finance
Encl.
cc: Mayor
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n_PreT+t, '.c'i OF FENANC• ;S
The overall general mission of the Finance Department is to assist other
agencies in the accompli:-.hment of their objectives by providing central- .
ized financial services such as aCrounting ..ileiring, budgeting, receiv-
ing and disbursing funds, purchasing, and financial reporting; to issue ,•
motor vehicle and business licenses; and to perform any other assigned
task. '.}'i.th in tris broad mission the Finance ileparcmont is organized and
functions divide as follows. _ •
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Administrative Control
Provides overa!! control, .'oordi-naction and directin to department.
Advises }layer, Council and (runty agencies of f ia.rnci.1 ,:natters.
4111
Performs iinancial and operational audits co strength.n internal controls
• and improve Public services. 1
Provides administrative support to County Transportation Cuccmissioo. d
Arranges for loans and sale of bonds and notes. 1
I .
, 1
Accounts Division
Budget Division I f Purchasing Division I I Treasury Divisor. 1
Maintains complete and accurate fi- Assists in formulating real.isticlProcures services, supplies, materials Collects, accounts for, and safe-
• nancial control records of the budgets in support of approved I and equipment in support of County guards all revenues of the County.
County. agency programs, programs. Maintains Petty Cash Fund for
Provides useful, accurate and titre- Develops' budget documents that Promotes economies and compliance with County.
ly financial rgports to interested are meaningful and understand- laws in purchasing and in use of ser- Maintains improvement district ac-
perstcs and agencies. able to agencies and public. vices, supplies, materials and equip- counts.
Pays promptly all obligations of Monitors budgets and to ensure - I ment. Issues motor vehicle and business
the County. that expenditures are kept licenses.
Prepares payrolls and pension rolls. within appropriations or al- Optimizes benefits from investments.
• Supports Pension Board. lot-tints and that program
Maintains central supplies store- plans are being carried our.
room, maintains inventory records Conducts studies and reviews
'end disposes of surplus property. operations and procedures and
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offers alternatives for more •
efficient and effective utili-
zation of tax dollars.
1 'Pension
DEPARTMENT .OF FINANCE Board 1
. • ITransportationl
Commission
. • Director of
Finance ---- Administrative Control
' I , Z0035 A-17,
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SecretaryI Internal Control
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Reporter Auditor
• HC-78 SR-161 .HC-2441 SR-24
ti
- 410. Accounts Division Budget Division Purchasin. Division Treasury Division
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H Controller Budget Officer Purchasing \, Treasurer "
Agent
HC-2442 SR-28 HC-2437 SR-26 HC-2446 SR-26 HC 2438 SR-26 1
ut
' Senior Clerk I Secretary
Payroll Accou ting Data Prccessing _HC-2555 SR-10 Buyer III HC-45 SR-14
Section Se tion Section _ '
HC-74 SR-21 Licensing Section Cashier'ng and
• Account ng Section
Buyer I
Accountant II Accountant• IV Computer _ Treasury Clk II Cash Accountant
Specialist BC-77 SR-15
HC 21 SR-18 HC 2443 SP-24
HC-2758 SR-24 • HC-42 SR-14 HC-41 SR-21 °
I
J Sr. Clerk I I
l ` Stenographer Treasury Clk I Cashier
• HC-2447 SR-11�
_ ontrol Accts. Inventory Computer Opr. HC-44 SR-12 HC-43 SR-12
kkpr. Control Tech — I
C 24 SR-14 HC-75 SR-18 HC-1911 SR-15 Treasury Clk I State Motor Vehicle
Registration &
�r. C1k-Steno Data Processing 'Data Entry HC-2634 SR-12 Weight Tax
Control Clk — Clk • I
Li-IC-36 SR-11' HC-76 SR-14 HC-1835 SR-8 Asst. Clk-Typis Accountant II ,
(Temp.)
Data Processing HC-2008 SR-6 HC-2907 SR-18
Control Clk 'Account Clerk I
HC-24 SR-14 _ _I AssTempk-Typis Treasury Clk I
I . IHC-1903 - SR-10 —
HC-2429 SR-6 BC-2908 SR-12,
Account Clerk Clerk-Typist I
_ 'Treasury Clk I 'Clerk-Typist
HC-23 SR-10 CETA-6136 SR-8
,CETA-2240 SR-12 HC-2909 SR-8
Account Clerk Clerk-Typist
CETA-2056 SR-10 CETA-2204 SR-8 '
. (® 411
EXPLANATION OF
CHARTER AMENDMENT PROPOSAL
DEPARTMENT: Finance
DATE: February 1, 1979
TITLE: Relatingto Article X Financial Procedures,
,
Lapsing of Appropriations.
PURPOSE: To provide for earlier and definite lapsing of
appropriations for capital improvement projects.
MEANS: Amend Section 10-10 Lapse of Appropriations.
JUSTIFICATION: The present language allows appropriations to be
encumbered indefinitely as long as some part of the
appropriation was spent. This clutters up the books
unnecessarily. The proposal would lapse any unencumbered
appropriation at the end of two fiscal years following
the fiscal year of the appropriation. If funds for an
important project should lapse, they must be re-appro-
priated by the Council. The proposal is intended to
have prospective effect.
COST: None
OTHER AGENCIES All agencies with County appropriations for capital
AFFECTED: improvements.
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410
CHARTER AMENDMENT PROPOSAL
"Section 10-10. Lapse of Appropriation. General
appropriations, except an appropriation for a capital
expenditure, shall lapse at the close of the fiscal
year to the extent that the same has not been expended
or encumbered. An appropriation for a capital
expenditure /shall continue in force until the purpose
for which it was made has been accomplished or abandoned.
' The purpose of any such appropriation for a capital
expenditure shall be deemed abandoned if two years pass
without any expenditure from, or encumbrance of, the
appropriation concerned/ that is not encumbered shall
lapse at the end of two fiscal years following the
fiscal year that the appropriation was made. "
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EXPLANATION OF
CHARTER AMENDMENT PROPOSAL
DEPARTMENT: Finance
DATE: February 1, 1979
TITLE: Relating to Article X Financial Procedures,
Payments and Obligations.
PURPOSE: To provide for more realistic assignment of
responsibility in certifying funds for some
obligations.
- PaymentsObligations
Amend Section 10-11 Paymand n
Prohibited: Certifications ; penalties.
JUSTIFICATION: The present Charter provision places an onerous
responsibility on thedirector of finance in
certifying the availability of funds for all
purchases and obligations, no matter how small.
Yet in our decentralized system, appropriations
are made to programs and agencies and agency heads
are authorized to expend their appropriations.
But the major part of these appropriations are
controlled. For example, salaries comprise 60 per
cent of total budget and 80 percent in agency
budgets. Large purchases ( over $4000) are
processed through the purchasing agent and any
formal contract resulting therefrom must be
certified as to availability of funds by the director
of finance pursuant to Sec. 13-13 of the Charter and
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410 410
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Sec. 103-39, HRS. Only small purchases of supplies,
mileage expense,- meals, motor pool charges, travel
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expenses, and purchases under a price-term agreement
are outside our encumbrance system. It would be
cumbersome, impractical, expensive and more "red
tape" to require that every obligation be first
approved by the director of finance and encumbered.
The agency head should be the official to assume that
funds are available before the obligation is incurred
and not the director of finance. The director must
still verify the availability of funds before any
claim is paid. Other counties do not have this
requirement.
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COST: None
OTHER AGENCIES All agencies •
AFFECTED:
111 110
CHARTER AMENDMENT PROPOSAL
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"Section 10-11. Payments and Obligations Prohibited:
Certifications; Penalties. No payment shall be authorized or
made and no obligation incurred against the county except in
accordance with appropriations duly made. No payment shall be
made against any allotment or appropriation unless the director
of finance first /certifies/ verifies that there is sufficient
unencumbered balance in the allotment or appropriation and that
sufficient funds therefrom are available to cover the claim
concerned; nor shall any obligation be incurred against any
allotment or appropriation unless the /director of finance/
agency head first /certifies/ verifies that there is sufficient
unencumbered balance inthe allotment or appropriation and that
sufficient funds therefrom will be available to meet the
obligation concerned when it becomes due and payable. Every
obligation incurred and every authorization of payment in
violation of the provisions of this charter shall be illegal;
and all county officers who knowingly authorize or make such
payment or any part thereof shall be jointly and severally
liable to the county for the full amount so paid or received.
If any county officer or employee knowingly authorizes or makes
any payment or incurs any obligation in violation of the
provisions of this charter or takes part therein, that action
shall be cause for his removal.
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Nothing contained in this section or other sections of
this charter shall be construed to prevent the making or authoriz-
ing of payments or making of contracts for capital improvements
to be financed wholly or partly by the issuance of bonds; nor
shall it prevent the making, when permitted by law, of any
contract or any lease providing for the payment of funds at
a time beyond the end of the fiscal year in which the contract
or lease is made. But any contract, lease or other obligation
requiring the payment of funds from the appropriations of a
later fiscal year or of more than one fiscal year shall be made
or approved by resolution.
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Aft
Explanation of
Charter Amendment Proposal
Department: Finance
Date: February 1, 1979
Title: Relating to Centralized Purchasing
Purpose: To establish basic purchasing procedures and requirements
supplementary to Chapter 103, Hawaii Revised Statutes.
Means: Add new section to Article X, Financial Procedures
Justification: The director of finance is required by Section 5-3 . 3 (1)
to assume and perform all the duties and functions of the
purchasing agent. Some of these duties are contained in
Part III of Chapter 64, HRS, which pertains to the
Bureau of Purchases and Supplies of the County of Hawaii
and in Chapter 103, HRS . Some of the provisions in
Chapter 64 are impractical, but cannot be changed
because any legislation pertaining to only one county
is special legislation and therefore unconstitutional.
P g
To correct this situation and to provide for more
sensible and flexible laws on purchasing, the charter
provisions of Honolulu and Kauai should be added to our
charter. The proposed section fixes responsibility,
provides reasonable exceptions to advertised bids and
gives rule making powers to the director of finance
for implementation.
Cost: Nominal Cost in adopting rules
Other Agencies
Affected: All County agencies
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Charter Amendment Proposal
"Section 10-14. Centralized Purchasing.
(a) The department of finance shall be responsible for the
procurement of all materials, supplies;. equipment and services
required by any agency of the county, except as provided otherwise
by this charter or any law.
(b) There shall be a standardization committee composed of
five 'members . The mayor shall appoint four members without
necessity of council confirmation, each of whom shall be from a
separate department. The fifth member shall be a representative
of the department of finance who shall serve as chairman of the
committee. The committee shall classify all materials, supplies
and equipment commonly used by the various agencies of the city
and shall prepare and adopt standards and specifications for such
materials, supplies and equipment.
(c) All purchases and contracts for materials, supplies,
equipment and services shall be made by advertising, except that
such purchases and contracts may be negotiated without advertising
if:
(1) The public exigency will not admit of the delay incident
to advertising.
(2) The aggregate amount involved does not exceed $4, 000.00;
however, any purchases or contracts involving sums
between $500.00 and $4, 000.00 shall be based on competitive
bids which shall be in writing.
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(3) It is impracticable to secure competitive bidding for
materials, supplies and equipment, including animals,
plants, food and fodder for animals in the zoo,
non-processed agricultural products, patented or
proprietary articles and books and publications.
(4) It is determined that the procurement of equipment
determined to be technical equipment is necessary to
assure standardization of the equipment and inter-
changeability of parts and that such standardization
and interchangeability are necessary in the interest of
economy.
The advertisement for shall be made a sufficient time
before the purchase or contract, and specifications and invitations
for bids shall permit such full and free competition as is con-
sistent with the procurement of the types of materials, supplies,
equipment and services necessary to meet the requirements of the
agency concerned.
All bids shall be publicly opened at the time and place stated
in the advertisement. Award shall be made with reasonable prompt-
ness by written notice to the responsible bidder, whose bid,
conforming to the invitation for bids, will be most advantageous
to the county, price and other factors considered.
(5) Any other procedure or matter that will promote the
effective, efficient and timely procurement of goods and services .
(d) Purchase orders shall be issued upon the endorsement
of the purchasing agent, and such endorsement shall be made in
accordance with rules and regulations promulgated by the director
of finance.
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(e) The director of finance shall, from time to time, secure
from all agencies estimates of their needs for articles of common
use and shall, when practicable, consolidate requisitions in order
to secure the benefits of quantity purchases, and may enter into
cooperative buying arrangements with other public agencies.
(f) The director of finance ,.may.:. by rules and regulations
provide for:
(1) Emergency purchases which might be required.
(2) Petty cash funds or blanket purchase orders or both.
(3) Non-competitive purchases and contracts provided for
under subsection 10-14. (c) (3) .
(4) Approval and signing procedures related to the issuance ,
of purchase orders.
(5) Negotiated sales of county property found unusable for
public purposes and valued below $100. 00 without public
auction.
(g) All County storerooms (other than departmental) shall be
supervised and operated by the director of finance.
(h) The director of finance shall require such gurantees of
performance by vendors as in his opinion may be necessary or may
be prescribed by ordinance.
-15-
Charter Amendment Proposal
Section . Mandatory Program Review.
At least once every four years the council shall critically
review every program supported by county funds and unless -the
council shall favorably authorize its continuation at current
or modified levels, the program shall be terminated. The
council shall adopt procedures and details to implement this
section.
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411
Charter Amendment Proposal
Section Bonded Debt Limit.
Net bonded debt shall not exceed. five per cent of the full
market value of real property in the county; provided that
the limit may be exceeded in emergency situation upon two-thirds
vote of the council.
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Charter Amendment Proposal
Section Expenditure Limit
The council shall establish an expenditure ceiling for , the
general fund which shall limit the rate of growth of general
fund appropriations, excluding State and Federal funds. The
limit may be exceeded upon two-thirds vote of the council.
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-18--
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Table III
County of Hawaii •
TAX REVENUES BY SOURCE
LAST TEN:-FISCAL :YEARS
•
Fiscal General Public Utilities
Year Total Taxes Property Taxes Fuel Taxes Franchise Taxes
1978 $19 , 363, 791 $16, 982, 14.7 $1, 691, 350 $690, 294
1977 18, 661, 774 16, 943,416 1, 117, 548 600,810
1976 20, 279 , 979 18, 781,089 1, 016, 382 482, 508
1975 17, 021,839 - 15, 621, 740 975, 782 424, 317
1974 14, 518;813 13, 276,493 921, 953 320, 367
1973 12, 799, 799 11, 577,947 927, 953 : 293,899
1972 10,480, 161 9, 367, 685 842, 779 269 , 697
1971 8, 658, 374 7, 665,408 787, 517 205, 449
1970 6, 438,813 5, 545, 834 719 , 033 173, 946
1969 5, 589 , 196 4, 793, 774 635,459 159, 963
1111 4111
Table I
County of Hawaii •
GENERAL REVENUES DY SOURCE '
LAST TEN FISCAL YEARS '
(in thousands of dollars) • '
• Licenses Inter- Charges
and Governmental for
Fiscal Year Taxes Permits Revenue (A) Service Misc. (B) Total
1978 • 19,364 2,241 17,402 851 1,097 • 40,955
1977 18,662 ' 2,090 17,649 757 1,003 40,161 .
1976 20,280 2,122 11,173 649 1,143 35,367
1975 17,022 1,844 8,226 597 2,032 29,721
•
1974 14,519 1,733 8,114 421 1,892 26,679
1973 12,800 1,657 8,919 405 1,541 25,322
1972 10,480. 1,591 5,081 355 980 18,487
•
1971 8,658 1,435 5,870 393 719 17,075
1970 6,439 1,311 5,250 564 699 14,263
• 1969 5,589 1,224 4,679 696 1,019 13,207
•
(A) Adjusted to include Federal revenue sharing funds and interest earned thereon.
(B). Net after adjustments and excluding inter-fund transfers.
•
Table II
County of Hawaii
• GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTIONS
LAST TEN FISCAL YEARS
(in thousands of dollars) .
Highways Culture Pensions
Fiscal General Public and and and Debt
Year Government Safety Streets Sanitation Recreation Retirement Service Misc. (A) CIP (B) Total
1978 7,746 10,761 3,385 1,306 3,207 3,448 4,149 2,920 4,633 41,555 '
1977 5,911 10,709 3,436 1,157 3,128 2,661 4,369 2,227 5,049 38,647
1976 5,782 9,668 3,955 970 2,610 2,261 3,757 2,179 5,193 36,375
1975 -4,364 8,436 2,536 763 2,373 2,102 3,396 1,829 3,581 29,380
1974 3,143 7,662 2,369 672 2,097 1,941 3,069 2,740 1,638 25,331
1973 2,736 6,802 1,921 573 1,778 1,779 2,559 1,216 2,342 21,706
1972 2,589 6,037 1,848 511 1,620 1,441 1,531 2,575 545 18,697
1971 2,683 5,026 1,554 420 1,380 1,265 1,447 932 483 15,190
1970 2,209 4,111 1,215 352 1,247 1,304 1,084 1,429 1,285 14,236
1969 2,137 3,368 1,330 338 1,068 1,414 1,036 507 2.,168 13,366
(A) Net after adjustments and excluding inter-fund transfers.
(B) Adjusted to include Federal revenue sharing funds.
• .
• 1110
. Table VI •
• County of Hawaii
SPECIAL ASSESSMENT COLLECTIONS
LAST TEN FISCAL YEARS
Current Current Ratio of Total Outstanding
Fiscal Assessments Assessments Collections Current & Delinquent
• Year Due Collected to Amount Due Assessments
1978 1,276,697 1,037,972 81 1,970,259
1977 1,243,701 883,369 71 1,471,582 •
1976 1,273,223 882,828 69 390,395
1975 1,291,119 1,694,842 131 • --
• 1974 1,203,022 1,626,968 135 • --
1973 307,925 322,381 105 --
1972 50,183 80,818 161 --
1971 57,741 89,425 155 • --
1970 66,443 81,006 122 -- .
•
. 1969 25,712 37,798 147 -- .
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Table VII '
• County of Hawaii
RATIO OF NET GENERAL BONDED DEBT .
TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA
LAST TEN FISCAL YEARS
Net Ratio of Net Net Bonded
Fiscal Assessed Gross Less Cash Net Bonded Bonded Debt to Debt
Year Population Value Bonded Debt Reserve Debt Assessed Value Per Capita
1978 80,100 $ 934,429,000 76,302,670 35,953,594 40,349,076 4 504
1977 78,100 916,665,594 36,154,940 2,247,370 33,907,670 4 434
1976 76,600 1,054,718,372 37,682,572 2,027,632 35,654,940 3 465
1975 75,300 900,303,971 32,478,380 1,795,609 30,682,571 3 407
1974 72,200 734,213,894 29,306,031 1,827,651 27,478,380 4 381
1973 71,300 655,984,949 25,584,327 1,278,296 24,306,031 4 341
1972 69,000 525,509,927 26,302,242 717,915 25,584,327 5 371
1971 68,100 427,151,553 17,073,349 771,107 16,302,242 4 239
1970 63,468 293,135,332 7,877,479 804,130 7,073,349 • 2 111
• 1969 63,200 253,314,549 8,715,221 837,742 7,877,479 3 125
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4111 •
Table VIII
•
County of Hawaii
COMPUTATION OF LEGAL DEBT MARGIN
• June 30, 1978
•
•
Assessed Value $ 934,429,000
•
Debt Limit 15 Per Cent of Assessed Value $ 140,164,000
Amount of Debt Applicable to Debt Limit: ••
County General Obligation Bonds $ 75,667,000
State Bonds Issued for County 635,670
Water Revenue Bonds 275,000
Special Assessment Bonds 7,977,000
Less: $ 84,554,670
Cash Reserve35,953,594
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Water Revenue Bonds 275,000
Special Assessment Bonds 7,977,000
Other
Total Amount of Debt Applicable to Debt Limit $ 44,205,594 40,349,076
Legal Debt Margin $ 99,814,924
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Table IX
•
County of Hawaii
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR ••
•
GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES
LAST TEN FISCAL YEARS
• •
Ratio of Debt
• Total Total Service to General
Fiscal Debt General Expenditures •
Year Principal Interest Service Expenditures (Per Cent) • •
1978 905,404 3,243,713 4,149,117 41,555,146 10
1977 2,247,270 2,121,614 .• 4,368,884 38,647,853 11
1976 2,027,632 1,728,910 3,756,542 36,373,590 10
1975 1,795,809 1,600,637 3,396,446 29,380,801 12
1974 1,827,651 1,241,063 3,068,714 25,332,400 12
1973 1,278,296 1,281,006 2,559,302 21,706,229 12
1972 717,915 812,827 1,530,742 18,696,322 8
1971. 771,107 675,686 1,446,793 15,190,486 10
1970 804,130 279,381 1,083,511 14,237,192 8
1969 729,267 306,565 1,035,832 13,364,657 • 8
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a .� 0,
STATE OF HAWAII
DEPARTMENT OF TAXATION
• - Real Property Tax Valuations and Tax Rates
for the Fiscal Year 1978-79
•
THIRD TAXATION DISTRICT
(In Thousands of Dollars) .
L AN D USE C LAS S E S
Improved Unimproved
Total Residential Hotel/A t. Commercial Industrial A;ricultural Conservation Residential
Assessor's Cross Valuation as of 1/1/78
Land $ 885,095 $247,507 $ 79,404 $ 51,337 $41,392 $330,719 $80,698 $54,038
Improvement 664,008 244,709 178,354 69,127 41,341 102,454 12,445 15,577
Total $1,549,103 $492,217 $257,758 $120,463 $82,734 $433,173 $93,144 $69,615
Exemptions
Federal $ 11,140 $ 284 $ - $ 1,047 $ 684 $ 512 $ 8,198 $ 415
Land 9,168 195 - 181 648 320 7,634 190
Improvement 1,972 89 - 866 36 192 564 225
State 167,978 49,800 4,629 10,272 19,682 14,724 55,949 12,922
Land 96,665 11,119 3,006 2,591 13,586 11,893 47,517 6,953
Improvement 71,313 38,681 1,623 7,681 6,096 , 2,831 8,432 5,969
County 19,914 5,296 3,301 2,877 1,301 2,452 2,574 2,113
Land 8,629 2,266 1,785 1,225 300 816 1,636 601
Improvement 11,285 3,030 1,516 1,652 1,001 1,636 938 1,512
•
Hawaiian Homes Commission 8,771 2,755 - 171 3,683 1,369 681 112
Land 8,225 2,461 - - 158 3,682 1,146 666 112
Improvement 546 294 - 13 1 223 15 -
Homes - Feel/ 194,414 134,525 4,494 3,529 143 • 48,189 270 3,264
Land 50,487 37,434 1,667 3,802 91 7,831 108 1,554
Improvement 143,927 97,091 2,827 1,727 52 40,358 162 1,710
Homes - Leasehold-/ 11,805 7,283 1,378 251 65 2,506 48 274
Land 2,063 1,087 154 ' 140 44 571 - 67
Improvement 9,742 6,196 1,224 ' 111 21 1,935 48 207
' Public Utilities 8,485 380 30 2,219 5,241 526 68 21
Land 2,380 59 30 429 1,653 126 63 20
Improvement 6,105 321 - 1,790 3,588 400 5 1
All Other-/ 46,121 18,985 12,455 6,000 60 3,754 2,904 1,963
Land 18,026 6,556 2,865 2,644 21 2,188 2,698 1,054
Improvement • 28,095 12,429 9,590 3,356 39 1,566 206 909
Total Exemptions $ 468,628 $219,308 $ 26,287 $ 26,366 , $30,859
$ 74,032 $70,692 $21,084
Land • 195,643 61,177 9,507 9,170 20,025 24,891 60,322 10,551
Improvement 272,985 158,131 16,780 17,196 10,834 49,141 10,370 10,533
Assessor's Net Taxable Valuation $1,080,475 $272,909 $231,471 $ 94,097 $51,875 • $359,141
$22,452 $48,531
Land 689,452 186,330 69,897 42,167 21,367 305,828 20,376 43,487
improvement 391,023 86,578 ' 161,574 51,931 30,507 53,313 2,075 5,044
Fifty Percent of Val. on Appeal $ 5,790 $ 150 $ 3,905 $ 826 $ 103
$ 370 $ 107 $ 328
Land 1,463 97 325 170 91 344 107 328
Improvement 4,327' 53 3,580 656 11 26 - -
Number of Appeals 141 48 30 10 2 38 5 8
Valuation for Tax Rate Purposes $1,074,685 $272,759 $227,565 $ 93,271
$51,772 $358,771 $22,345 S48,2O2
Land 687,989 186,233 69,571 41,997 21,276 • 305,485 20,269 43,153
Improvement 386,696 86,526 157,994 51,275 30,496 53,286 2,075 5,044
Amounts to be Raised by Taxation $ 19,237 $ 4,882 $ 3,978 $ 1,670 $ 927 $ 6,422 $ 400 $ 958
County Tax Rates Per $1,000 Value -
Land $17.90 $20.30 $20.11
$20.30 $17.90 $17.90 $20.30
Improvement Tax Rates 17.90 16.24 16.09 16.24 17.90 17.90 16.24
1/ See page 6 for details. .
2/ See page 7 for details.
1(12--1;1 1 . Lf. X70 NOTE: Because of rounding, detail may not add to totals.
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