HomeMy WebLinkAbout061812_Agenda Packet Dirk Apao
Members:
Chair Sandi Sterker
Arryl Kaneshiro
La-,,,,Tence Chaffin Jr. O' Glen Takenouchi
Vice-Chair *12 "UPil 83 P 1 -22 Laurie Yoshida
T!i-
r
COUNTY OF KAUA'I COST CONTROL COMMISSION
NOTICE OF MEETING AND AGENDA
Monday, June 18, 2012
1:30 p.m. or shortly thereafter
Mo'ikeha Building, Liquor Conference Room 3
Z.�
4444 Rice Street, Lihuc, HI 96766
CALL TO ORDER
APPROVAL OF MINUTES
Regular Open Session Meeting Minutes of May 14, 2012
COMMUNICATIONS
CCC 2012-08 Communication dated 03/13112 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. (Deferred on 04/09/12)
(a) Communication dated 06!04,'12 from Mayor Bernard P. Carvalho Jr., to
Chair Dirk Apao and Commission Members, regarding Human Resources
Taskforce Report &Addendum Recommendations.
CCC 2012-09 Communication dated 05,'01;12 from Council Chair Jay Furfaro to Chair Dirk
Apao and Members of the Cost Control Commission, concerns regarding the
reorganization of the Department of Personnel Services to a Human Resources
Department.
BUSINESS
CCC 2011-08 Review and discussion of the County's real property tax exemptions and rate
settings. (On-going)
(t) Confidential Opinion dated 05/14/12 from First Deputy County Attorney
Amy Esaki to Chair Dirk Apao and Commission Members, regarding Real
Property Tax Division dishonored check fee.
An Equal Opportlinity,Einplqver
(u) Communication dated 05/15,"12 from Chair Dirk Apao to Director of
Finance Wallace Rezentes Jr., request for information regarding the cost
approximation for County Assessments.
(v) Communication dated 06/05/12 from Wallace Rezentes Jr., to Chair Apao,
responding to a communication dated 05/15/12 from the Cost Control
Commission, request for information regarding minimum tax.
ANNOUNCEMENTS
Next meeting: Monday, July 09, 2012, at 1:30 p.m. at the Mo'lkeha Building, Liquor
Conference Room 3.
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.
ADJOURTNEMENT
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
2 P
Cost Control Commission—June 18, 2012
Send written testimony to:
Cost Control Commission
Attn: Mercedes Youn
Office Boards and Commissions
4444 Rice Street, Suite 150
Lihue. HI 96766
E-Mail: mvoun(q-,,kajjai.9QN7
Phone: (808) 241-4920 Fax: (808) 241-5127
3
Cost Control Commission—June t 8, 2012
COUNTY OF KAUAl 08011011091,010;oAe J
Minutes ot'Ntecting
OPEN SE.SSION
Fioarcil/('oninuttec: -7,'TCONTROL COMMISSION Meeting Dat e 2012
—
n
--Fo-c-Z-1-tion Mo'ikelia Building - '11VIceting Roorn 2A,B Start of Meeuno: 1:39 p.t =1,7-nd
Vice-Chair Saudi Sterker Members: La\vrence Chaffin Jr,; and Glen'faker)OUChi
Sj (:`hair r )irk IT
Pao,
Also First Deputy County Attorney Amy Esaki; Board (&- (7ormirissions Office Staff: Support Clerk Mercedes YOUn-, Administrative
AideTerQsa Tamura.
Invited guest: Deputy Finance Director Sally Motta an(,t Real Property Officer Steve Flunt. (Arrived at 1:55 p,ju.)
Excused I'vlembers- Arryl Kaneshiro and Lzurr—ie Yoshida---
St 11jt1VT DISCUSSION
C"HON
........... A
Call To Ordet-
Chair Apao called the meeting to order at 1-39
Approval of Workshop Minutes of March 23, 2012
Minutes
Mr. Chaffin requested that a correction be made on page two (2) second
paragraph to reflect that Ms. Sterker agreed And questioned whether it
vvould be .appropriate to make a recommendation to raise the minimurn tax.
Chair Apao called for the motion to approve the minutes as arriended. Ms. Sterker moved to approve the trunuies of
C
March 23, 2012 as amended, k1r. TakenOLIC11i
(D seconded the motion,
----------- Motion carried 4-0
Regular Open Session Minutes of April 9, 2012.
CD Ms. Sterker moved to approve the unnUICS
as
Cir-culated, Mr, TakeuMlclu seconded the
m i
otion,
Motion carried 4:0
IV ------------------------------------------------------------ ---------
Cost Control C°onarrrission
Regular Open `session y:lirtcrtes
klav 14, 2012 page 2
l;E rl3ll t.`1 i LASC C4/`sSION C l 1C N
_._ __._..mm ... _ _._ _� _._._. ..
Communications C C'(u '(?l ' # ( onitnunication elated 03 1�3/1`? ii��rtt C Katz A acs �tn� �
C ontmrysrctryt 1e rats rs to Jattttae 1 apoK!o,lltttuzart Resocuces askforce
I tut t t t r rc c ttt�tttc cq
from the tasklorce to I C arc scnt_at he Cost
t Control Cott) tit��.frr��lpsil_�)��C)2�) tcf�rrovid�aka u�td�tte on the
ar ct kK c ss g etterG t cl h mmthe task force. i
`staff'utt' rued the Commission that the f luutan resources l�askforce will
}
lie available in .Tune to provide an update ctrl its progress.
I
Chair Apao called for the motion to defer this matter until the June 18, �
j
20 12 ntee,tirt I Nis. Sterker moved to defer. Mr. '1 a enouchi
i seconded the motion.
I Motion carried 4:0
Busin ss C C:C:` 01 1-08 Review and discussion of the County's real property tax
exemptions and rate settings. (On-going) }
(p) 'Mernorandurn dated 04/03/12 froul Chair Dirk Apao to Wallace
rezentes Jr., Director at'l;finance, requesting for intormation on the
nurrtbe.r of people that actually pay the mirtituuru tax of$25.00 and those
who pay below $150.00 and a listing of all 501 (c) non-profit
organizations.
Ms. Sterker moved to receive;.
C hair Apao called for the motion to receive item C'C'C:.' 2011-08 (I.t). lift. Chaffin seconded the motion,
lJotrerra carried 4 Q
(q) Email dated 04/10/12 from Steve l Lunt responding to the C"omntrs sicrn s
request for inf'trtuation relating to the amount oftax payers who pay the
r�ninintum tax of$ 5.00 and those- who pay below $1.50.00. and a listing of
all 501 (c) non-profit organizations.
E 4 i
('hair Apao called for the motion to receive item C CC: 2011-08 (cl). Mr. Takenoui 1i tuoved to receive.
._... _. . _,._. ....._,_..(. _._.,.. __._ __ _.,..__.,. _ Ms Sterker seconded the motion,
Cost Control C;orttrttissit>tt
IZegrtlat t'lpenessiortlitIttte s
NI 14, 2012 Page :3
S 1"T RI DISCUISSION
_ ,._..,. ---- _...._ _, __,.,.._._ ......_._ .._..
Discussion
W Chaffin questioned the definition between the 501 (c) nonpr«tit
i
organizations and :301 (c) (3) noriprotit organizations,
t
y/Is, t saki explained that there are several nottprolit organisation type;that i
are listed cruder the general 501 c non resit organizations.
r � E,, f�) p, �,"
Ms. Sterker indicated that the 501 (c) (3) are nonprofit organizations and
some included religious, educational, charitable;„ churches, hospitals,
nrtrsit�g horttes, and cemeteries that are dedicated to public use. MS.
Sterkcr further indicated that there is a list of organization types that range
l from 501 (c) (2)through 501 (c) (9).
Ms. Sterker stated that the response trom Mr. Hunt showed that the number
of homeowriers paying the $25 00 tninimtun real property tax totaled 769
and that she was glad to see that it was not higher. She noted that the
number of minirrrum taxpayers increased moderately due to the higher
income exemption in 2011
E
t
NIS, Sterk.er felt that the information does not have any t'orbearing to her
should the Commission decide to increase the minimum real property tax.
She felt that although it would not
bring more revenue irtto the County it
would help with the costt to do an assessment which includes time, cost of
mailing, and postage. its. Sterker noted that the non-homeowners should
E
also be iticluded in the increase.
Mr, Chaffin stated there titre two (2) ways of looking at this issue, I)
\,vhether the cost to levy the tax is less; tlizur the amount ofthe tax and 2) is
the cost to levy the tax considerably more. He suggested that the
C'01111rlissiott either eliminate the tax or increase the amount.
_---_._ - .._..-_
Cost Control (""o allission
Rc.grrlar Open Sessicin Minutes
Nlaiy 14, 2012 Page 4
1)ISCt1SS10N A"""f1t.)
Ms. Sterker agreed or-tr-y' "'to'',
at the. Commission should either decide to eliminate
the tax conitictely� break even. is.tterker suggested that the
t.''onin-u>sion have a general discussion with the heal Property Fax
Division on how they feel about eliminating the tax completely, which
Could mean as loss of revenue for the County,
j r. C hrtl fin stated although it could be a loss in revenue fur the County
you have to factor in the amount of tn.oney that is costs to levy the tax and
then ask yourself if it would be rnore of a savings for the County.
C
Mn fakerrouchi asked by eliminating the tax would the tax payers fall
under another category.
G
Chair Apao stated that the pittance 1-)irector provided the Commission with
information on the minimum real property taxes ofeach island which
included a history of when the increased took eflect. lie noted that the
information would be very helpful to the Commission to determine the rate
:vetting, Ms. `iterker felt that the niinimr,rtat tax of$25.00 is next to
nothing.
Nitr. Takenouchi noted that in 2003, the Hawaii County has increased their,
rninintutn real property tax from$25.00 to $100.00. Ile expressed his
concerti that the County of Kauai had not changed its minitnatrn real
i property tax since 1981/82, lie asked whether it would he left up to the
County Council to iniplemetit the increase.
Nis, kaki indicated that it would have to come front the Real Property Tax
[division in a forrii of a bill for introduction to the County Council.
i
iLh-.Taakenouchi was shocked to learn than since the early eighties nothing
has been done. to increase to the, minimum real pryooert� tax lie ini died by
._ .___...__ .._ _._._.__ ...... h._r._.__.
Cost Control C..'onnnlissioan
R i,ular Open Session Minute
MaaN 14, 2012
Page
_
St l3tl.,C l DISC UJSSION ACTION
taking the 701) tax payers and multiply that nuanber by one hundred would �
create at significant increase in revenue for the County.
F i
' E
k "2s. Ster-er implied that the C:.ounty should go further by combining the 1
honneow"ners and non-homeowners ('2972 total) and multiply the total
nunnbcr by a hundred, Chair Apao noted that every assessment requires �
the use OfCvounty° resources.
ls. Stoker scag,pested that the Contrnission should inquire about the cost to
process the assessment and rase that information to justify the
( C"ol�rnnnis ienn reconunendation for the tax rate increase.
k
j
�ls. Sterker nnentioned at the bast meeting, Ms. Yoshida oftered to provide
the Commission with to listing clfall 502 (c) tyke organizations.
Mr. Chaffin asked whether it would be appropriate to request for as cost
benefit analysis that would reveal an approximate cost to create the tax I
versus what it would cost the County to receive the tax.
Chair r1pao ;asked Mr. Hunt it'he knew what the approximate cost for the
County is to do an assessment (i,e, employee tine, cost of mailing,
postage;, ctc.) and whether the minimum tax of $25.00 covers the cost.
j
i
C:haair Apaao expressed his concern that the other counties have increased
their property taxes is recently as 2011 and that Kauai County hasn't
increased its rninimurn read property tax since 1981/82,
Mr. Unlit started part of the dilemma that the heal Property Tax Division
was laced with was finding a wary to determine how to assign an portion of
the overall operational budget into parcels. He explained that there are
difterent levels of service that would require an actual breakdown arid that
... soave dcpLartnnents�g arcrate revenue whale others do not and those are the �
C"cast Control Commission
Regular Open `session Minutes
t4ay, 14, 2012 Page 6
_. _. _ _. _ . _.. _._ _, .... __. ._. ._. _. ACTION
...... ___ DUS ..._.,..,.. _t I s lC I,C SION _
ones that rely on real property or other sources for revenue.
1
� Mr. I Iurrt stated that the best aplrrcrrrc.h is to do 2a breakdown to show the �
Cost of having the basic services such as police, tire, lifeguard, and 911
� t
ambulance services. Mr. Ilunt voiced his concern that it would be difficult r
for them to der a departmental analysis oil who should pay what part ofthe
operational budget. i
I
Chair Apao noted that a suggestion was tirade to eliminate the billing;
i
process completely because of the extra cost it incurred.
Mr. I lunt cxplaine.d that the billing cycle conies to two phases. The first
phase is the notification of assessment which is sent to thirty-four thousand
parcels at seventy-live cents per parcel. Multiply that by thirty-four
thousand and the cost to the County is a total of$25,500. 'rile second is
the billing phase which is clone in two increments and handled by the Tax
Collecti(.)rts Division,
Mr. Hunt stated lie understands that it takes a lot to process an assessment
t(:)r the County. I lowever, the County is still generating revenue and that
he cannot imagine that the cost of billing would exceed the cost to send the
E assessment notification even though the billing is sent out twice.
3
j Mr. f Iunt raISed a concern that the C.ortrxy is losing revenue when it comes
to rcproccssing the returned checks. Ile stated that the fee that the County
is charging is tier less than the cost to reprocess a returned check.
Mr. Chaffin questioned why the County hasn't increased its fees tor the
returned checks, Mr. Hunt explained that the process for the increase �
would require a lot oftinn because it would not just be for the real
property tax division, but for the. entire County and that all sections of the Motion carried 4:0
Count wcauld have to aril >4rte. to the process
w_ w_ I w ___.__ . .w_ _. __ .___ _.
Cost ("ontrctl C'omnaission
Regular Open `session N'linartCS,
Maas 1,1, .?f)12 Page 7
__
DISC USSIO_N.. _ . ._..,._,. AC 1ON
_ _�
........... _. .._....
Mn Chaffin questioned whether it would be appropriate for the
Commission to be involved with getting, the process started. Ms, `iterkcr°
stated that this is an issue that the Commission may want to look irate. Mr,
1lunt agreed and encouraged the Commission to explore the matter further.
i,
t
Nls. Sterkcr asked what would be as reasonable rate to increase the
j nummaana real property tax too,or-should the Commission's
recommendation be to eliminate the tax completely, that way there would
be no need to(to the assessments,
I
1
Nllr•. I lent stated that by law his department would still have to do the
assessments, even though there are zero real property taxes to collect. The
i
work load would ;Mill exist.
Mr I lent noted that in order to pet a better idea on the approximate crust for
tilt. C oaurty to do an assessment, you creed to take the department's
operatnig budget and divide that by the number ol'parcels. This would
gig e YOU an idea on what it takes to operate real property aassessnaent.
Nlr, l lent stated that one way of doing this is by combining both the cost of
the collections process and assessment notices, include the electricity to
roan the building whatever the budget is, then divide that by the number of
parcels to decide what each fair share oil the pro-ratted basis of that
minitnurn would lie,
Ms. Sterker note(] that the cost of County services has gone up
signilicantty and that it is the intent of this Commission to make a one-time
recoraamendaation based on its discussions and information frorn t]ae Deal
Property Tax Division, Mr, I ItInt suggested that the Commission look at
Cwhat the other Counties are doing and have accomplished.
__._..�.._w__..... .._........_ .... _
Cost Control (.omnaission
Regular ulaar Open Session Minutes
lvlay 14 20 12
page 4
C}I II C t DISCUSSION ACTION
Ms. Ste ker°stated that after seeing what the other counties are charging for . . . .__ _._
j their minimum real property taxes, as well as the dates they were
implemented, she strongly felt that the tirne has come to increase the
mininauin reel property tax for the Kauai County and determine whether
the various tax exemptions should be maintained. revised, or eliminated.
i
Ms. `iterker suggested that the Commission raise the minimuni real
j property tax from $25,00 to S 150,00 in hopes that it will cover scarne of the
1 costs to the County.
i
Mr. I hint stated that part of the:, challenge is that there are different bodies
going in (Itfferent directions There are some people who are looking to
itacreascW the exemptions and reduce taxes; even further. Fle voiced his
I
Concern that there must be soine kind of marriage on both sides. Mr. I Iunt
stated that it is his understanding that the recommendation to remove the
Home C)wner s Fxemption is not likely going to happen. however. there E
are stalks that they are looking seriously at some of the nonprofits on a
percentage value.
{
Nls. Sterkcr indicated that the Credit Union exemption is a sliding scale
and that the Commission strongly lects that everyone who benefits from
i the County's array of services should have a part in paying for those j
services. Mr. hunt agreed.
IE
'Is. Stcrkcr asked whether her proposal to increase the minimum renal
i
property tax from $25.00 to $150.00 is realistic;. Mr. Ilunt voted,that
would be about $12.00 a month for the County`services
Ms. Sterkcr indicated that the Commission needs to make it known that it
took its chtu c seriously and tract with tc,p sc nt�atives from the County
Cost Control Commission
RegYut ar Open `session Minutes
`I<ay
14, 2012
page �?
t}l3II C l
ACTION ItN S�C S )
_..
Real Property lax Division. They provided technical information and
answered questions to facilitate sand Bassist the Commission with its
deliberations and decision-making She acknowledged that this is a very
j complex subject, but in the end, it really boils down to a policy call on
what the Cerrnmissioar believes is good for the County and fair to the
taxpayer,
i
Mr. C haffin voiced his concern that the aanount oil'money that is being
proposed has to be justifieablc in a specific manner, and flow that is going?,to
be accotraplished would be based oil the guidelines from the Real Property
Tax l)ivision,
Mr, hunt indicated that he is here only to provide technical inform tron
and answer clucstions to help the Commission with its decision-making;.
Any decisions regarding a recommendation must come from the Cost
Control Commission.
I '
Mr. Takenouchi questioned whether the Commission's reconanaendation
{s} would be presented as ea whole package. Ms. Ste rker agreed and felt
that the re:ccrraaraaeradaticarrs should be presented as to whole package,
i
Ms, F'saki reminded the members that tile), need to determine; whether the
variOcrs ta:x exemlations and the minimum real property tax should he
rncaint<amed, revised, or eliminated,
Mr. I Icant noted that if recommendation of'the Commission gets to the
! Council level, he. reduested that his department have ample time especially
if the recomtncridation deals with the nonprofit organizations. I Ic pointed
out that his department does not address the nonprofits in terms of'
accuracy, of the. buildings sand any renovations that may have occurred
because tlacy do not azcncr�ate re venue He noted that fire f aces rs on the
Cost Control atrol C'omnrission
Rq,,ular Open Session Minutes
May 14, 012 Page ]{:}
SUBJEXI-11, DISCUSSION
ACTION
opera permits that generate rev ncae and anything that is nonprofit. tc.,ncis to f
get to the bottom of the pile.
(r) NIernorandran from Dirk Apao to Wallace Rezentes Jr., Director
Finance. requesting for information on the various types of tax exemptions. i �
i Chair,Npao called }'c>r tlae motion to receive item CC"C:'2011-08 (r).
Ms. Sterker moved to receive. Mr. Takenouchi
seconded the motion.
Motion carried 40
fs ..C:onaraaunac;.ataoaa dated (}�l,rf27/12. ....._ ___..,_ ,..___ __-�.________� _.._ _.._..._from Wallace Rezentes Jr., to C.laair
Dirk Apao, responding to the Commission's request oil questions that
relate to the various types of exemptions,
i
hater Apao called for the motion to receive item C"CC 2011-08 (s), Ms. Sterker moved to receive. Mr, Takr;nouchi i
seconded the motion,
Discussion
With regards to the breakdown of wheat is included under Charitable by
category, Ms. Sterker found it interesting that it is the use of"the property
} and not ownership that determines eligibility.
lkiIr. Ifunt added that if the property is not used for any kind or charitable
r use and is owned by a charitable organization, they are not exempt from
taxation, Mr. hunt further added that there is an ongoing appeal relating to j
this matter and that there is a property that was much larger that was CPR
into a number of units and that each of the individual units are not icy use,
ill fact there are a racarraber of tlae: emits that remain vacant.
In regard to what is included under miscellaneous and the purpose for it,
Ma. Hunt informed the Commissioners that there: are only four (4)
Cost Control Commission
Regular Open 4cssiou Nalinutes
Nlay 14, 2012 E'<agc 11
SUB,11"CIT DISCUSSION ACTION
properties under-this category and that three(3) of the lots are associated
with the Wilcox. Flstate and located in the Uluko Subdivision, Mr. Hunt
noted that he is currentiv in the process of'doing an investigation to find
out whether tlae lots were deeded or did something happen to the property
that would esscaatiaally constitute some kind of exemption for the Estate,
44 �
I �
Ms. Sterker asked what happens with the property assessment when the
building oil the property is inhabitable. Mr. hunt explained that the
County has an effective Gage and condition which basically adjusts the
assessment to a salvaagc:. level and that any improvements that are rnarele to
tlae building:,, would have zero exemption.
Ms, Sterker asked whether there is a real property assessment clone can the
island of Niihau, Mr. 1 hrnt said that the assessments are being done by
I
1 .John l ierring, although not«ra a regular basis.
i
I
Ms. Motta wanted to clarify the Commissions s request Im information earl �
an approximate cost for the County to do all assessment notices related to j
time firr `staff to service clients, cost of m ailing, postage, sand cost to the
I (.."ouraty for returned checks.
( Nlr. C"laaftin voiced his concern that the time and effort expended by the
sCost Control Commission to ask for tile additional information may not
I result in hcing raaeaaniragful.
yls. E saki stated that she would see what the conditions are under the
County Code that relates to the bad check gees and provide the j
Commission with information on the `hate Statutes.
f
Chair 1pao questioned whether file Commission was done looking at tlae
cxenaptron tvfrcS.
Cost Control Commission
Reg ut,,ar Open Session N`lirlutes
M av 14,, 2012 Page 12
-.
S 1 13.11-C 1 _
_. .., .._ _ . _ .. _ _.._ DISCI _ _ ACTION
iC�sl
1 Mr. T akenouchi stated that once the Commission receives the information
from the C�c:Gal Property Fax Division stain: the Commission could determine
hoxv to move Corward with a recommendation.
j
'Xith no further chsccrssion, Chair Apao called for the vote to receive item Motion carried 4.0
201 1-08 (s).
Announcements Next Meeting ,Carne; 18, 2012 at 1.30 p.m. at the Flo ikeha 131111ding in tile,
l:icicrr>� Conference No. 3
Adjournment With no further business tea discuss, C,, w._.
� � acljc�ur•ra, hair�pao called for the rncctrn�, to rneeth r be adjourned.h l�Cirr raaervcd tCa�rt fire l
Mr. Takenouchi
seconded the motion.
Motion carried 4:0
Submitted by Reviewed and Approve(] by
\'lercedes Youn, Staff SUPPOrt Clerk Dirk Apao, Chair
(
Approved its circulated (add date oC'n-reefing approval).
{' } Apja )rovcd as anrcrrded. Sec: minutes crC rlaec ting.
Bernard P. Carvmlhw,Jr. Gary K. Hen
u�� wona- ,�u�cm,
Ut
IF
OFFICE OF THE N8Al/O&X ! i K� ~ � �M<�
��ommtywK&�aua^� State of��a��u�^� �� U� =°`^ " �--
4*44 Rice urcet, Suite B5,|xhu'e,/li ^1 v�7o6�
~ | — '
TEL(S08)2*1-4900 FAX(SOS)24|-t,"87? 80)AHD� & OOMKX|SGK-)N5'
- _
June 4, 2012
Mc Dirk Aouo,Chair
Cost Control Commission
County o[Kauu^i
Office of Boards and Commissions
4444 Rice Street
LDbu'cRl 96766
Re: Human Resources Tuxkforcc Report & Addendum Recommendations
Dear Mx. Apuw and MXccobcru of the Cont Control Commission:
In response to your May 2011 recornmendation, an internal Taskforce was convened in July
2()11 iu took into the feasibility and cost implications if the Department o[Personnel Services
centralized functions and consolidated individual departmental responsibilities.
After eleven months of hard vvuzk, l um pleased to forward a copy of the Runuuo Resources
'I-askforce*s Report on Findimis and Recommendations and Addendum to Report on Findlilos
and Recommendations(aUmched).
I arngrateful for the dedication and commitment that Tusbhurcemembers put towards this effort
and um confident that the recommendations contained within the attached reports will lead to a
successful, cost efficient restructured Department of Personnel Services that will encompass all
m[the function ofa human resources department, buoefitdug the entire County and all o{its
employees.
- ������ ����� � N� / \
&�u7orCou�yof&uuu^i "�,�,� �u o�-o� �a�
COUNTY COUNCIL ,�. �,��3 »r� OFFICE;OF TEiE COUNTY CLERK
Jai: Furfaro.Chair r ;
Jo Ann Yuki ura, Vice Chair
Rickv Watanabe,County Clerk
Fire Wonurn = t �' Jade K. Fountain-Ta igaw'a, Deputy County Clerk
Dickie Charm
KipuKai Kuali`i j , r� Telephone(808)241-4188
Nadine K. Nakamura c�� Fax [,.808) 41-ti.i49
Mel apozo _ Ernail c_,kC0Uncildkauai,�;c��
Council Services Division
4'390 Rice Street.Suite 209
Lihu'e. Kauai, Hawaii 96760 z'-
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N1 N1 0 KAN DUD �
May 1, 2012 BOARDS & C0t,11Mi S ti,
TO: Dirk Apao, Chair, and Members of the Cc t-Control Commission --.
FROM: Jay Furfaro, Council Chair
RE: Concerns Regarding the Reorganization of Personnel
Services to a Human Resources Department
For vour information, this is to inform you of some of my concerns relating to the
proposed reorganization of the Department of Personnel Services (DPS) to a Human
Resources Department, which I presented at the April 12, 2012 DPS Budget Review.
Detailed information was not provided to the Council on the following; issues; however,
these are some areas I feel should be identified before moving forward with the
reorganization.
1) Human Resources Front Office
a. Central point of contact
b. Recognition programs
c. Recruitment
2) Human Resources Back {office
a. Staffing guides
b, Overall benefit management
c. Labor contracts
3) Human Resources Center of Excellence
a. Centralized Training
b. Culture of Kauai County
c. Identification of the internal/external customers
d. Cooperation issues among employees regarding recruiting
e. Internal control concepts
Thank you for your attention to this matter. If you would like to discuss this
further, please do not hesitate to contact me at the Council Services Division at (808)
211-4188s
YS/1C CCC 012-0
D: 2012-814
AN EQUAL EMPLOYER
Dirk Apao Meribers:
C air Sandi Sterker
Arrvl Kanesfri-o
[_aWrerrce chaffin Jr, Glen Fakenoticht
vice-chair eT Laurie Yoshida
COUNTY OF foLkUA1 COST CONTROL COMMISSIOiN
MEMORANDUM
TO- Wallace Rezentes Jr- Director of Finance
CC: Sally •otta, Deputy Director of Finance
Steve Hunt, Real Property Review Officer
Gary, Heu, Managing Director
FROM: DirkApao, Cost Control Commission Chair TYYVV"
VIA: Paula Mon'karm, Office of Boards and Commissions Administrator
DATE: May 15,2012
SIJBJECT: Request for Cost Approximation for County Assessments
At its meeting on May 14, 2012, the Cost Control Commission requested additional
information for an approximation ofcost for the County to do an assessment (i.e,,employee
time,cost of mailing,postage.etc.), The Cost Control Commission would find this
information helpful in determining a recommendation for increasing the minimum tax rate.
The Cost Control Commission would appreciate the requested information on or before
.June 8,2012. If you have any questions, I can be reached through 'i"cresaTamura,
Administrative Aide, at 241-4918 or ftar-Igraiii1auai
Thank you.
CCC 2011 -08 (u)
'4n Equal Qpportunii'v EmploYer
Wallace G. Rezentes,Jr.
Bernard P. Carvalho,Jr.
Mawr Director of Finance
Gary K. lieu Salle A. Matta
Managing Director DCPUTV 14irector of Finance
DEPARTMENT OF FINANCE
County of Kaua'i,State of flawai'i
4444 Rice`Street Suite 280,Uhu'e.I la%vai'i 96"66
ITA,(808)241-4200 FAX(808)241-6529
TO: Dirk Apao, Cost Control Commission Chair
Paula Morikami, Office of Boards and Commissions Administrator
r
FROM: Wallace G. Rezentes, Jr., Director of Finance ' /
RE: May 15, 2012 Memorandum requesting information regarding minimum tax
DATE: June 6, 2012
Based on the Mayor's Supplemental budget for Assessment and Collection Department in the
amount of$2,452,246 for fiscal year 2013,the average cost to the county to both assess and
collect taxes on an annual bases including all expenses for both departments works out to
$71.76 per taxable parcel (34,172 parcels).
This figure does not include any allocation of the percentage of the time spent by all other
county personnel in Finance, Legal, Purchasing, and Boards and Commissions.
CC: Sally Motta, Deputy Director of Finance
CCC 2011-08 (v)