HomeMy WebLinkAbout040912_Agenda Packet awl
Dirk Apao Members:
Chair Sandi Sterker
Arryl Kaneshiro
Lawrence Chaffin Jr. *12 MAP 2 9 0 Glen Takenouchi
Vice-Chair Laurie Yoshida
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COUNTY OF KAUAI COST CONTROL COMMISSION
NOTICE OF MEETING AND AGENDA
Monday, April 9, 2012
1:30 pm. or shortly thereafter
Mo'ikeha Building, Liquor Conference Room 3
4444 Rice Street, Lihue, HI 96766
CALL TO ORDER
APPROVAL OF MINUTES
Regular Meeting Minutes of March 12, 2012
COMMUNICATIONS
CCC 2012-06 Letter of resignation dated 03102/12 from Brant Fuchigami, to Mayor
Carvalho, Chair Dirk Apao and Commission Members.
CCC 2012-07 Communication dated 03/16/12 from Chair Dirk Apao and Commission
Members, to Council Chair Jay Furfaro responding to a memorandum dated
02/03/12 regarding the Cost Control Commission 2011 Annual Report.
CCC 2012-08 Communication dated 03/13/12 from Chair Dirk Apao and Commission
Members, to Janine Rapozo, Human Resources Taskforce requesting a
representative from the taskforce be present at the Cost Control Commission
April 9, 2012 meeting to provide an update on the progress generated by the
taskforce.
BUSINESS
CCC 2011-08 Review and discussion of the County's real property tax exemptions and rate
settings. (On-going)
ANNOUNCEMENTS
Next meeting: Monday, May 14, 2012, at 1:30 p.m. at the Mo'ikeha Building, Liquor
Conference Room 3.
An Equal Opportunity Employer
NOTICE OF EXECUTIVE SESSION
Pursuant to Hawaii Revised Statutes §92-7 (a), the Commission may, when deemed necessary,
hold an Executive Session on any agenda item without written public notice if the Executive
Session was not anticipated in advance. Any such Executive Session shall be held in pursuant
to H.R.S. §92-4 and §92-9 and shall be limited to those items described in H.R.S. §92-5(a).
Discussions held in Executive Session are closed to the public.
ADJOURNEMENT
SPECIAL ASSISTANCE
If you need an alternate format or an auxiliary aid to participate, please contact the Boards and
Commissions Support Clerk at(808) 241-4920 at least five (5) working days prior to the
meeting.
PUBLIC COMMENTS and TESTIMONY
Persons wishing to offer comments are encouraged to submit written testimony at least
24-hours prior to the meeting indicating:
I Your name and if applicable, your position/title and organization you are
representing
2. The agenda item that you are providing comments on; and
3. Whether you will be testifying in person or submitting written comment only.
4. If you are unable to submit your testimony at least 24 hours prior to the meeting,
please provide 10 copies of your written testimony at the meeting.
The length of time allocated to person(s) wishing to present verbal testimony may be limited at
the discretion of the chairperson or presiding member.
cc: First Deputy County Attorney Amy Esaki
Send written testimony to:
Cost Control Commission
Attn: Mercedes Youn
Office Boards and Commissions
4444 Rice Street, Suite 150
Lihue, HI 96766
E-Mail- myoun(a)kauai.
Gov
Phone: (808) 241-4920 Fax: (808) 241-5127
2I Page
Cost Control Commission—April 9, 2012
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Minutes of Meeting
OPEN SESSION
Board/Committee: COST CONTROL COMMISSION Meetiru,, Date March 12,201.2
T
Location M'o'ikeha Building --Meeting Room 2A/B Start ol'Meeting: 1 :30 p.m. I End of Meeting: 3:00 p.m.
Present Chair Dirk Apao; Members: Saudi Sterker, Arryl Kaneshiro, Glen Takenouchi, and Laurie Yoshida
Also First Deputy County Attorney Amy Esaki; Boards & Commissions Office Staff- Support Clerk Mercedes Youn; Administrator
Paula Morikami; Administrative Aide Teresa Tamura; Director of Personnel Services Malcolm Fernandez; Personnel Management
Specialist Joyce Schuierer; Deputy Finance Director Sally Motta; Real Property Review Officer Steve Hunt; Risk Management
Administrator Janine Rapozo; and Human Resources Task Force Member John Isobe.
Excused
Absent Lawrence Chaffin Jr.
SUBJECT DISCUSSION
—----- ACTION
Call To Order Chair Apao called the meeting to order at
1:30_p
Approval of Regular Open Session Minutes of February 13, 2012.
Minutes
Business Chair Apao requested to take items 0) through(k) from the various Credit
Unions that are listed under business item CCC 2011-8, before items CCC
2011-08 (1) and CCC 2011-03; CCC 2011-04; and CCC 2011-05.
(j) C"ommunication dated 02/28/12 from Kauai Community Federal Credit
Union, to Kaua'i Cost Control Commission regarding estimated real property
tax as a percentage of 2011 total operating expense.
(k) Communication dated 02/29/12 from Kaua'i Government Employees
Federal Credit Union, to Kaua'i Cost Control Commission regarding
estimated real, property tax as a percentage of 2011 total operating expense.
Cost Control Commission
Regular Open Session
March 12, 2012 Page 2
SUBJ C I DISCUSSION ACTION
(1) Communication dated 02/29/1.2 from Garden Island Federal Credit Union,
to Kaua'i Cost Control Commission regarding estimated real property tax as a
percentage of 2011 total operating expense.
(in) Communication dated 03/01/12 from Kauai Teachers Federal Credit
Union,to Kaua'i Cost Control Commission regarding estimated real property
as a percentage of 2011 total operating expense.
(n) Conununication dated 02/28/12 from McSryde Federal Credit Union,to
Kaua'i Cost Control Commission regarding estimated real property as a
percentage of 2011 total operating expense.
(o) Communication dated 02/28/12 from Kekaha Federal Credit Union, to
Kaua'i Cost Control Commission regarding estimated real property as a
percentage of 2011 total operating expense.
Chair Apao called for a motion to receive the communications 0)through (o)
as submitted. Ms. Sterker moved to receive the
communication as submitted. Ms. Yoshida
seconded the motion.
Motion carried 5:0
Chair Apao asked the Commission if they had any questions/comments for
Mr. Chiba that pertained to the communications.
Ms. Sterker thanked the Credit Unions for being concise by providing the
necessary information that was requested by the Commission.
Cost Control Commission
Regular Open Session
March 12, 2012 Page 3
SUBJECT DISCUSSION
ACTION
Communications CCC 2012-03 Communication dated 02/03/12 from Council Chair Jay
F`urfaro, to Chair Dirk Apao requesting information relating to the Cost
Control Commission's 2011 Annual Report.
Chair Apao called for a motion to receive communication CCC 2012-03 Ms. Sterker moved to receive, Ms. Yoshida
seconded the motion.
Motion carried 5:0
Ms. Morikarm indicated that most of the questions in the communication
pertain to Human Resources with the advice of the County Attorney's Office,
and the Office of Information Practices, who ruled that the Human Resources
Taskforce could provide an update of the taskforce's work and response to
specific questions posed by Council Chair Jay Furfaro.
Mr. Isobe informed the Commission that lie was assigned by the Mayor to
serve on the human Resources Taskforce as a result of the Cost Control
Commissions recommendation to the Administration that they do an internal
review of expanding the Personnel Department to see whether or not they
could incorporate Human Resources responsibilities within the existing
structure of I)PS (Department of Personnel Services). The Commission was
provided with a copy of the report that is on file at the Office of Boards and
Commissions,
Ms. Sterker questioned what the acronyms FRS; EAP; TDI; FMLA; COBRA;
and FLSA listed in the report under Proposed Human Resources
Restructuring Functional Division stand for.
Mr. Isobe indicated that the acronym's stand for:
• FRS—Employee Retirement System
• EAP-- Empjpyee Assistazice Program
Cost Control Commission
Regular Open.. Session
March.. 12, 2012 Page 4
SUBJ C"1 DISCUSSION ACTION
• l DI-.-Temporary Disability Insurance
• FMLA----Family Medical Leave Act
* C013RA--Consolidated Omnibus Budget Reconciliation Act
* FLSA --Fair Labor Standard Act
C:yhair Apao questioned whether employees that are currently performing
personnel related functions within their own department would be relocated to
the Iluman Resources Department.
Mr. Isobe informed the Commission that the people themselves and/or the
staff members and/or positions would be relocated into the Department of
Personnel Services. He explained that some of the positions have already
been filled and some are vacant and they are either taking only the positions
and/or people.
Ms. Sterker questioned whether the move would be taking only the person out
of the department or just their responsibilities.
Mr. Isobe explained that the employees who are transitioning from their
existing departments into DPS are primarily the individuals who are already
perfi rming 90 to 1001 percent of personnel related functions. These are the
positions that are being transferred, and not necessarily the individual
positions. The employees that are staying would be utilized to help support
their department by performing personnel related functions and/or other
assigned duties.
Mr. Isobe further explained that the'Faskforce did a very methodical process
in evaluating how people were being identified. First of all,the Taskforce
looked at all job descriptions within the various departments which include
those who had Human Resources responsibilities written in their Job m ___
Cost Control Commission
Regular Open Session
March 12, 2012 Page 5
SUBJI C l DISCUSSION ACTION
_ ----------
description. Secondly,the 1 ask.force conducted a written survey to find out
the scope of work that was being done. Based on the results of the survey, the
Taskforce found that what was written as part of their job descriptions and
what the individual actually did on a daily basis did not align. The findings
resulted in a series of desk audits to rind out what each individual was
actually doing. After completing the desk audits, the Taskforce carne up with
recommendations can who should be transferred and who should not. The
Taskforce then followed up with additional interviews and found that there
were people performing personnel related functions which were not written in
their job description. Based on the totality of the information, the Taskforce
looked at what the structure of the new HR duties would be and looked at
what the staffing requirements and what expertise would be needed in order to
perform these functions.
Ms. Sterker voiced her concern that the proposed human Resources
organisational chart show that there are seven (7) new positions being added
to the new Human Resources Department. She asked how many positions
would actually come from the other departments.
Mr. Isobe explained that the existing Personnel Department has a total of nine
(q) employees and that the expanded Human Resources Department would
have a total of eighteen (1 8) and it is right to say that the staff would double in
personnel. He further explained that the additional nine(q) positions are
positions that already exist within the various departments in the County and
those positions would transfer into the new HR.
('hair Apao asked for clarification to the questions that was posed by Council
Chair Jay Furfaro. In addition, Chair Apao asked whether there was a budget
being proposed for the new Iduman Resources Department to operate.
__Mr. Isobe explained that the taskforce have made recommendations to the
Cast Control Commission
Regular (Ten Session
Marsh 12, 2012 Page b
SI X13 TE'C T DISCUSSION
Administration and that the implementation of the expanded I-IR functions are
going to be part of the new budget for fiscal year 201.2-13 which is currently
being work on by the Administration and the County's Finance Department
which will be submitted by the Mayor to the County Council on March 1.5'1'.
He further explained that at this point the taskforce would not be able to
provide the exact status of the budget until then.
Chair Apao questioned whether a target date has been set. Mr. Isobe explained
that with the approval of the budget the expansion would take place in July
2012. ' he taskforce is recommending;that the Is' Quarter of the new fiscal
year which runs from July through September would be the transitioning
period, and within the 2`1 Quarter which runs from November to December,
the new 14unian Resources Department should be up and running in its full
capacity.
Mr. fakenouchi asked whether the job descriptions and the salaries for the
positions that are being transferred to the new Human Resources Department
would remain the same. Mr. Isobe explained that in some cases the salaries
and job descriptions would remain the same because the functions and
responsibilities have been decentralized and are being performed by
individual departments. In other cases, the job description and salaries
would have to be adjusted in its totality because those positions would require
additional responsibilities and duties. Mr. Takenouehi added that until that
has been determined the actual operating casts for the new Human Resources
Department could not be determined.
Mr. Isobe stated that the taskforce has a fairly good idea of what the costs
would be, however until the budget is ultimately finalized by the County
Council, it would be premature on his part to say otherwise. In addition, Mr.
Isobe indicated that he would provide the Commission with additional
Cost Control Commission
Regular Open Session
March 1?, 201? Page 7
SUBJECT DISCUSSION ACTION
inforniation relative to the -_-._budget once it is finalized.
Mr. Kaneshiro asked how many vacancies are there in the new structure. Mr.
Isobe indicated that there are five (5)vacancies and that the taskforce is
encouraging the department to begin the process of recruiting for those
positions and that`by.luly the department would have a list of qualified
eligible individuals to fill those positions in anticipation of the budget being
approved.
Ms. Yoshida voiced her concern that some of the questions posed by Council
Chair Furfaro would be difficult for the Cost Control Commission to respond
to. Ms. Sterker agreed and felt that the Council Chair is trying to get the Cost
Control (.7onunission to do something that the Council should be doing.
Mr. Isobe suggested that the Commission as part of its recommendations ask
the Adrnini st ration upon conclusion of the work of the taskforce provide the
Cost Control Commission with a detailed report of its findings and
recommendations at which point that Commission would be more than happy
to share those findings and recommendations with the County Council. Prior
to receiving the report from the Administration it would be premature for the
Cost Control Commission to provide adequate response.
Chair Apao noted that question number 6 asks how the Commission might
solicit responses from a broader pool of County employees in order to gather
information on what training programs they feel would have the most impact
on their productivity. He suggested that the Commission refer the question to
the findings of a study that was conducted to determine whether County
employees are being provided appropriate personnel and industrial relations
related training opportunities to improve management and supervision.
Cost Control Commission
Regular Open Session
March 12, 2012 Page 8
SUBJEICT DISCUSSION ACTION
Mr. Isobe noted that some of the information the Commission received from
the Director Department of Personnel Services may be overlapping to some of
the questions posed by Council Chair Furfaro. Mr. Isobe indicated that the
Taskforce in conjunction with the Department of Personnel Services is going
before the County Council on April 5"' to make a formal budget presentation
and made a commitment to provide the Commission with an update of the
presentation.
In reference to the questions posed by Council Chair Furfaro, Ms. Sterker
questioned how civil service and union laws would affect the consolidation of
the Department of Human Resources. Ms. Yoshida suggested that the
Commission provide a general response for each of the questions. Mr. Isobe
informed the Commission that the HGEA (Hawaii Government Employees
Association) union is aware of the County's plans to consolidate the
Department of lunian Resources and to date has not received any objections.
Mr. Isobe expressed his gratitude to the members for their support and asked
for continued support during the period April 5`h through early May as the
I funian Resource'Vaskforce continues their quest of creating a Human
Resources Department, centralizing personnel functions and services.
CCC 2012-04 Communication dated 02/07/12 from Boards and Commissions Ms. Sterker moved to receive the
Administrator Paula Morikami, responding to Council Chair Jay Furfaro communication. Ms. Yoshida seconded the
regarding a memo to Chair Dirk Apao requesting for information regarding motion.
the Cost Control Commission's 2011 Annual Report. Motion carried 5:0
CCC 2012-05 Communication dated 02/14/12 from Chair Dirk Apao, to
Director of Personnel Services Malcolm Fernandez, requesting a
representative be present at the Commission's March 12, 2012, meeting to
answer questions relating to the updated report relating to the vacancies, new
hires, reallocations, md
_motions as of January 1, 2012.
Cost Control Commission
Regular Open Session
March 12, 2012 Page 9
SUBJ1 C I DISCUSSION ACTION
(a) Communication dated 03/12/12 from Director of Personnel Services
Malcolm Fernandez, to Chair Dirk Apao in response to the vacancies, new
hires, reallocations, and promotions as of January 1, 2012.
Chair Apao called for a motion to receive the communications as submitted. Ms. Sterker moved to receive. Ms. Yoshida
seconded the motion.
Motion carried 5:0
Chair Apao indicated that the primary reason the Commission requested the
information was budgetary reasons; he then asked Mr. Fernandez to provide a
brief synopsis of the reports.
Ms. Yoshida asked what does status for exempt appointment mean. Mr.
Fernandez explained that exemption appointment gives the appointing
authority the power to recruit or hire without getting a status or listing from
the Department of Personnel Services.
Chair Apao asked for clarification on whether the dollar funded positions are
positions that are not part funded by the budget. Mr. Fernandez said yes.
Ms. Yoshida asked whether the County funded positions are fully funded.
Mr. Fernandez said yes.
Chair Apao asked whether the State funded positions have to be fielded by the
State in order for it to be filled. Mr. Fernandez stated that the funding does
comes from the State and usually it's a contract position.
Ms. Schuierer added that the position could also be a grant funded position
which means that before DPS knows about the position it has to be approved
b
the,Council, and the State funded positions are usually r}�ant funded--
Cost Control Commission
Regular Open. Session
March 1 , 2012. Page 10
_._._m______...__.
SUBJl C`I DISCUSSION ACTION
positions. She further explained that there are a few positions in the Finance
Department that are State funded which are the driver license examiner
positions.
Chair Apao asked whether the dollar funded positions are included in the
County budget. Ms. Schuierer explained that the positions will show tip in
the budget as dollar funded positions paid by the State.
GMs. Sterer asked why there are so many positions that are not recruiting.
Ms. Schuierer indicated that it may be possible that the department did not
submit a request.
Ms. Yoshida indicated that the recruitment status for a Civil Engineer position
has been vacant for 6 years. She asked whether the Water Department is still
deciding whether or not they are going to fill that position. Ms. Schuierer
indicated that it may be possible that they are reviewing that position and that
some of the positions are dollar funded.
Chair rlpao asked if a position were to be removed from the list; could the
position be reinstated. Ms. Schuierer stated that in order for a position to be
reinstated, the department would have to go before the County Council and
request for a new position.
Mr. 'Fakenouchi asked if any of the positions have an expiration date and if it
does, is it reflected in the budget. Ms. Schuierer said no.
Ms. Sterker recalled a discussion a few years ago on removing positions that
were not filled within a certain time period. Ms. Bsaki indicated that the
recommendation came from the Cost Control Commission.
Cast Control Commission
Regular Open Session
March 12, 2012 Page 11
SUBJECT DISCUSSION ACTION
Ms. Yoshida questioned why the election clerk position has an effective date
of 07/01/09. Ms. Schuierer stated that some of the positions are temporary
and usually last for 3 months during an election year and is kept in the budget
from year to year. however, if the positions are not utilized they are removed
from the budget.
Ms. Sterker voiced her concern that there are a lot of people in the community
that is looking for work and she does not understand why these positions are
not being filled. Ms. Sterker asked if someone comes in to apply for any job,
what process they would have to go through. Mr. Fernandez explained that if
a person is applying for regular labor work they would have to register with
their labor registration to be place on the list and recruitment takes place once
a year. M . Schuierer further explained that IDPS would need to have an open
recruitment before they would accept applications and since they already have
an established list with the names of the individuals, those individuals would
be notified.
Chair Apao asked what way does union affect the probation period for the
new hires. Mr. Fernandez stated that the initial probation period is the
standard 6 months for everybody, except for police. Chair Apao asked when
a person moves to a new job position; is the ether position eliminated. Mr.
Fernandez explained that reallocation deals with the increase of duties and
responsibilities for a specific position and that position is the same position
and does not get eliminated, it's just upgraded. If that person qualifies for that
position he/she moves with the reallocation.
Mr. Kaneshiro asked when a person is promoted and the position becomes
open is it place on the vacant job list. Mr. Fernandez explained that
rornoticns are different in a sense that when a person moves into a new
Cost Control Commission
Regular Open Session
March 12, 2012 Page 12
SUBJECT DISCUSSION ACTION
position, the original position becomes open.
Mr. TAenouchi asked whether DPS is actively searching for only the
positions that are being requested by the departments. Ms. Schuierer
indicated that for the most part DPS is actively looking to fill those positions
that are being requested by the departments, however, if I)PS knows that there
is a need to fill a position such as a senior clerk in the various departments,
DPS would actively go out and try to recruit without having a request coming
from the department. Mr. f"emandez added that when DPS does its
recruitments it is usually inter/intra open which means anybody can apply.
Chair Apao asked what triggers a promotion; is it the amount of hours that a
person puts into his or her job. Ms. Schuiercr explained that in order for a
promotion to occur a position must become open and it also depends whether
or not the department needs to have that position filled right away. If that is
the case, the search could be an open recruitment or infra-departmental which
means within the same department or inter which means within the County.
Business CCC 2011-08 Review and discussion of the County's real property tax
exemptions and rate setting procedures, (On-going)
(i) Information from Finance Department regarding the purpose and intent
behind each property tax exemption and the date of enactment.
Chair Apao, indicated that the Commission previously requested information
regarding the purpose and date of enactment for each of the various property
tax exemptions including background information on the policy intent as to
why the exemption were being provided. For example, the Commission
questioned the original intent behind why the credit unions are being provided
with a tax exemption.
Cost Control Commission
Regular Open Session
March 1.2, 2012. Page 13
SUBJECT DISCUSSION AC'l'IC:)N
Representatives thorn the Department of Finance and Real Property Division
provided information on the current tax exemptions. It was noted that many
of the exemptions have been in place since the County assumed the
responsibility for the property taxes from the Mate of Hawaii and those
exemptions are marked as the year of origin as being unknown.
Mr. Hunt explained that the exemption amounts are in thousands and that the
total exemption value is $3.67 billion as indicated in the report.
Ms. Yoshida noted that most of the exemptions proposed by the State of
Ilawai'i and the rationale behind the exemption are unknown. She asked
whether those exemptions carne over with the 70's. Mr. Hunt stated that the
exemptions started in 1978 when the con-con was held and the real property
taxation function was passed onto the County, all of the exemptions that were
showing as unknown were exemptions that were in place at the time and since
then have been transferred to the County. Mr. Hunt also explained the
column which indicates last modified is when the County essentially re-
evaluated the exemption amounts and/or programs and decided to either add
additional programs such as the Kuleana Exemption or amend the amount of
the exemption. Primarily the home use has changed from 20 to 48, where it
currently stands for your basic exemption.
Ms. Sterker noted that the Cost Control Commission is holding a workshop
and one of the issues that they are looking into is the challenges that the real
property tax division are currently facing. She asked whether the department
had any recommendations that they feel would help make their work load less
cumbersome and more efficient.
Cost Control Connnission
Regular Open Session
March 12, 012 Page 14
SUBJEICT DISCUSSION ACTION
Mr. Hunt stated that one of the issues that the real property tax division has as
discussed in the past is the twenty-five dollar minimum tax on whether that
amount was appropriate relative to the amount of services provided by the
County. Mr. I lunt felt that in time the real property tax division would have a
firmer position and right now lie does not want to say that the administration
wants to increase the rnininlum tax without having a study done. He
suggested that the Cost Control Commission look into the matter.
Ms. Sterker questioned whether a study has ever been done that showed the
actual cost to process a request for minimum tax exemption. Mr. Hunt stated
that the process begins with the mailing out of all assessment notices,
followed by the billing cycle, and whether the tax exemption is being
appealed. In hindsight, there is obviously a cost and what the actual costs are
would be difficult to identity. Although their job is to provide the assessment
lie indicated that consideration should be taken to allocate across the County,
the level of service in terms of the police and fire that the County provides.
Mr. Hunt indicated that the City and County of Honolulu has the highest in
minimum tax exemption in the State at three-hundred dollars, Kauai is the
lowest at twenty-five dollars, Maui comes in at one hundred-fifty dollars, and
the Big Island has a range that runs from one-hundred dollars, however, in
certain instances when an evaluation is below a certain level they are provided
with some relief in which they pay anywhere from seventy-five dollars to fifty
dollars.
Ms. Motta indicated that what the administration is mainly looking for is to
try to make the taxes geared towards people who can afford them. In other
words, although it niay be difficult, make it affordable tying instead of
h vin it as a flat dollar amount, For exile, you could have a vet wealthy
Cost Control Commission.
Regular Open Session
March 1.2, 2012 Page 15
SUBIf CT DISC`USSION �C 1"1(�7N
property owner that pays twenty-five dollars and have another property owner
who is barely able to pay the twenty-five dollars. The administration is
interested in targeted taxing which is extremely difficult to do. Ms. Motta
also indicated that Mr. hunt's explanation is based on the mechanics and
believes that this is what the Commission is asking for at this time.
Mr. Kaneshiro questioned whether the gross income is based on tax returns.
Mr. Hunt stated that the tax payer must submit their tax returns and that in the
past the adjusted gross income line had to be below forty thousand dollars
($40,000). This year the gross amount is now fifty-six thousand four hundred
dollars ($56,400) which is based off their 2010 tax returns. The additional
income that was not previously included is now incorporated to primarily get
rid of abuse of the system.
Chair Apao indicated that in his business they discount the net losses from the
tax returns and look primarily at the present income and asked how the
County handles net losses. Mr. Hunt stated that the capital losses and the
business losses are not given the negative value, in fact they are excluded
from that.
Ms. Sterer indicated that the focus is on the minimum tax and affordable
targeted tax.
Mr. Ilunt indicated that the Kuleana Exemption is essentially an extension of
the Ilawaiian homelands that are lands which are owned by the D I-IL
(Department of Hawaiian Home Land) and are leased out. Whereas, the
Kuleana are individually held lands that are tied directly to the lineage. In the
past, the Kuleana was not exempt from taxation and could be conceived under
_....__ _.... _. _.._ eventually added the
t. e umbrella of the Hawaiian homelands. The Coctnt _
Cost Control Commission
Regular Open Session
March 12, 2012 Page 16
S U BJ EC'T D I SC US SION ACTION
Kuleana thus, creating an exemption.
Mr. Hunt voiced his concerns that there is a need for stronger separation of
church and State when it comes to the Charitable Exemption. lie explained
that there are a lot of the exemptions coming from organizations that are
religious affiliated and the County is providing relief and not all taxpayers
want to support these different types of religion. However, at the same time
the County (toes not want to be punitive to the point that the organizations arc
forced to go under.
Mr. Hunt indicated that the City and County of Honolulu looked at providing
a sliding scale of exemption based on the overall value of the property as
opposed to going to the minimum tax. Another concern that the real property
tax division has is with the Charitable organizations use; it's not the
organization that gets the exemption, it's the Charitable use that qualifies.
He stressed that there have been situations where a church or a non-profit 501
(c) would own a particular piece of land but had no use for it and the land
remains vacant.
Mr. I lent indicated that the I listorical Residential is another slippery slope
because of some of the homes is worth millions. Currently there are eight
homes on the island all of which are located on the North shore, For example,
the million dollar home in Kailua that President Obama stays at when he is on
Oahu. The property tax for that Historical Resident is three hundred dollars.
Ile further explained that the f listoric properties that have owner occupants
receive the minimum tax and these properties are 100 percent exempt from
the building and 100 percent exempt from the land. The Historic properties
that are non-owner occupant for example, the Wilcox Estate, receives 100
percent exemption on the building and 50 percent exemption on the land.
Cost Control Commission
Regular Open Session
March 12, 2012 Page 17
SUBJECT DISCUSSION ACTION
Mr. Hunt indicated that the Safe Room Exemption is a flat forty thousand
dollar exemption that was created after Hurricane Iniki in 1992. This
exemption was an incentive for people to provide their own safe room rather
than rely on the government to provide shelter during a time of extreme
emergency.
With no further questions, Chair Apao thanked Mr. I lunt and Ms. Motta for
taking time out of their busy schedule to attend the meeting.
Announcements Chair Apao, announced that on Thursday, March 29, 2012, at 1:30 p.m. at the
Mo'ikeha Building in Liquor Conference Room 3,the Cost Control
Commission will be holding a workshop to review and discuss the County's
real property tax exemptions and rate settings.
Next Meeting--- April 9, 2012, at 1:30 p.m. at the Mo'ikeha Building in the
lAquor Conference Room 3.
Adjournment Chair Apao, called for the motion to adjourn the meeting, At 3:00 p.m. Ms. Sterker moved to adjourn.
Mr. Takenouchi seconded the motion,
Motion carried 5:0
Submitted by- _.._._m_.__ -------------- Reviewed and Approved by: ......
Mercedes Youn, Staff Support Clerk Dirk Apao, Chair
Approved as circulated(add date of meeting approval).
Approved as amended, See minutes of meeting.
03/0212012
To: Cost Control Commission of County of Kauai
Mayor Carvalho,Chair Apau.,Commissioners,
I,Brant Fuchiganii,are resigning as a volur.tccr with the Cost Control Commission of County of Kauai, 1
am unable to volunteer my time as work commitments have hindered my efforts. I want to thank you for
this opportunity to serve the community of Kauai. I commend the work and time all commission members
spend.
Thank you.
Brant Fuchigami
CCC 2012-06
Dirk alpaca Members:
Chair Sandi Stcrker
Brant Fuchigami
Lawrence Chaffin Jr. Arry! Kaneshiro
Vice-Chair Glen Takenouchi
Laurie Yoshida
COUNTY OF KAUAI COST CONTROL COMMISSION
MEMORANDUM
TO: Chair Jay Furfaro and Members of the County Council
FROM: Dirk Apao, Chair and Members of the Cost Control Commission
VIA: Paula Morikami, Office of Boards and Commissions Administrator
CC: Gary Heu, Managing Director
DATE: March 16,2012
SUBJECT: Response to Memorandum dated February 3,2012, Cost Control Commission
2011 Annual Report
This memo responds to your memorandum dated February 3, 2012 in regard to the Cost
Control Commission 2011 Annual Report. We apologize that we are unable to supply the
County Council with answers for most of the questions. We will update the County Council as
we receive information and data presented to us.
1. Provide each Department's current budget relating to personnel services and the
respective Table of Organization.
The Human Resources Task Force which was created by the Mayor has been working
towards moving the County Department of Personnel Services to a Department of
Human Resources, The Human Resources Task Force would be the best group to
contact to obtain these answers.
(-,'nder the proposed Department of Human Resources.-
a. Provide the proposed Table of Organization.
b. Provide the total cost to operate the proposed Department.
c. Would there be a reduction or increase in the cost of personnel?
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CCC 2012-07
d. How would the civil service and union laivs be affected by a consolidated
Department of Human Resources?
Please direct questions to the Human Resources Task Force.
3, is the County Administration ready to implement a Department of Human Resources?
We again recommend that you direct this question to the Human Resource Task Force,
4. is it possible to have the Commission meet twice a month instead of once a month?
The Commission has scheduled a meeting once a month and will meet more often if the
need arises.
S. Currently, are services provided by various County Departments being duplicated? ff
so,please provide answers to the following:
a. Please list the specificposition and services that are being duplicated.
b. Do these positions have a specific need for knowledge andlor experience that is
unique to that particular department?
The commission does not know the answer to this question as it has not done a study on
this.
6 How might the Commission solicit responses from a broader pool of County employees
in order to gather information on what training programs they feel would have the most
impact on their productivity at work?
This question would best be answered by the Human Resources Task Force in
conjunction with the various departments.
7, ff,hat sections, if any, did the Cost Control Commission refer to in the 2010 Annual
Report, to determine what goals had been accomplished and what needed follow up?
The Cost Control Commission referred to section III in the 2010 Annual Report,
relating to personnel and industrial relations trainings for county employees in
consolidation of personnel functions. The Cost Control Commission found that the
responsibility of training rests in each department. The Cost Control Commission
recommended that the Mayor assign the responsibility of coordinating and conducting
personnel related training of County employees to the Department of Personnel
Services. Such trainings should include but not limited to Sexual Harassment,
Leadership/Supmisory INIanagement, Workplace Violence, Industrial Injury,
Computer Skills. and First Aid/CPR.
The Cost Control Commission felt that there may be duplication of work effort among
the various County depart mients that could be consolidated to improve coordination,
2 1 P
Cost Control Commission—March 12, 2012
effectiveness, and efficiency. The Cost Control Commission requested that the County
Auditor's Office conduct a pre-audit on the feasibility of consolidating the training and
all personnel and/or human resources functions under the Department of Personnel
Services. The County Auditor's Office indicated that the Personnel Department's
limited scope of responsibility as provided for in the County Charter made it difficult
for their office to conduct the pre-audit.
Based on the opinion of the County Attorney's Office, the Commission learned that the
Mayor is authorized to assign new related functions to any administrative department
such as the Department of Personnel Services. The Cost Control Commission felt that
the Charter should be amended to include a more comprehensive human resources
focus.
Follow up needed: The Cost Control Commission has requested a copy of the findings
and cost determination of the Administration's internal review of the proposed
consolidation. It has requested that the Charter Review Commission consider
proposing a Charter amendment to change the title of"Department of Personnel
Services"to"Department of Human Resources"and further expand the fimetional
responsibilities of the Department to include employee training,worker's
compensation,safety awareness and injury prevention,employee benefits, and
workforce planning.
The Cost Control Commission has requested that a copy of these findings and
recommendations be transmitted to the Department of Personnel Services, Civil Service
Commission, and Charter Re-view Commission for further consideration and
implementation.
8. "at did the County of Kaua'i pay out in settlements? that were the costs related to
the settlements (please include attorney feed?
We do not know the answer to this question and we suggest the Council request this
information from the County Attorney's Office.
9. What kinds of training programs are presently available to County employees that
would assist in increasing productivity?
The Human Resources Task Force would be able to provide this information.
1-0, Please provide a current list cif the vacant position in each Department.
The Commission suggests that the Council get the current list of vacancies from the
Department of Personnel Services.
yid
11. Are the 4 quarter financial ready to be sent over? If riot, when will it be
ready?
au,e
Cost Control Commission—March 12,2012
We do not know the answer to this question. The Commission suggests that the
Council contact the Department of Finance to obtain these quarterly reports.
Thank you.
4 P
Cost Control Commission -- March 12, 2 012
Members:
Dirk Apao
Sand;Sterker
Chair Brant Fuchi-arni
Lawrence Chaffin Jr. A—. ,vl Kaneshiro
Vice-Chair CIO Glen Takenouchi
Laurie Yoshida
COUNTY OF KkUA1 COST CONTROL COMMISSION
MEMORANDUM
TO: Janine Rapozo,Human Resources Task Force
FROM: Dirk Apao. Cost Control Commission Chair
VIA: Paula Morikami, Office of Boards and Commissions Administrator
CC: Gary Heu, Managing Director
DATE: March 13, 2012
SUBJECT: Request the presence of the Human Resources Task Force at the next Cost
Control Commission meeting
At its meeting on March 12, 2012, the Cost Control Commission requested that you,a
representative,or representatives from your task force be present at its next meeting to update
the Commission on the progress generated by the task force. The next meeting is scheduled for
Monday, April 9, 2012 at 1:30 p.m. in the Wikeha Building, Liquor Conference Room 3.
If vou would like to submit materials to the Cost Control Commission for discussion at
its April 9,2012 meeting.please submit the materials to Mercedes You at the Office of
Boards and Commissons no later than March 2'1. 2012.
Thank you.
CCC 2012-08
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