HomeMy WebLinkAbout011413_Agenda PacketSandi Sterker Members:
Chair Lawrence Chaffin, Jr.
Glen Takenouchi
Laurie Yoshida
Arryl Kaneshiro
Vice -Chair
COUNTY OF KAUAI COST CONTROL COMMISSIQIYE CE I `/ E D
NOTICE OF MEETING AND AGENDA
Monday, January 14, 2013
1:30 p.m. or shortly thereafter '12 DEC 28 P 1 :37
Mo'ikeha Building, Liquor Conference Room 3
4444 Rice Street, Lihue, HI 96766
THE
co,
CALL TO ORDER
APPROVAL OF MINUTES
Regular Open Session Meeting Minutes of December 10, 2012
COMMUNICATIONS
CCC 2013 -01 Memorandum dated 12/13/12 from Council Chair Jay Furfaro to Chair Dirk
Apao and Members of the Cost Control Commission, requesting agenda time to
make a presentation on the financial position of the County of Kauai as it relates
to Departmental expenditures versus budgeted amounts
CCC 2013 -02 Memorandum dated 12/12/12 from Chair Dirk Apao to Ben Sullivan, Economic
Development Specialist, requesting information as it relates to energy
savings for County facilities.
CCC 2013 -03 Communication dated 10/26/12 from First Deputy County Attorney to Chair
Dirk Apao and Members of the Cost Control Commission, regarding
information as it relates to real property non -profit organization exemption list
BUSINESS
CCC 2012 -13 Discussion on the County's travel budget, per diem policies, and expenditures
(On- going)
(d) Memorandum dated 12/12/12 from Chair Dirk Apao to Wallace
Rezentes, Jr., Director of Finance, requesting additional information as it
relates to the County's travel budget.
An Equal Opportunity Employer
CCC 2012 -15 Discussion on the County's real property tax age exemptions. (On- going)
(c) Memorandum dated 12/11/12 from Chair Dirk Apao to Wallace
Rezentes, Jr., regarding a request for additional information as it relates
to Age Tax Exemption.
(d) Communication dated 12/19/12 from Wallace Rezentes, Jr., Director
of Finance to Chair Dirk Apao, responding to the Commission's request
for additional information as it relates to Age Tax Exemption.
CCC 2012 -16 Discussion on the County's special counsel contracts and expenditures to date
(On- going)
(e) Memorandum dated 12/11/12 from Chair Dirk Apao to Alfred
Castillo, Jr., County Attorney, regarding a request for a response as it
relates to special counsel contracts.
ANNOUNCEMENTS
The next meeting: Monday, February 11, 2013, at 1:30 p.m. at the Mo'ikeha Building, Liquor
Conference Room 3.
NOTICE OF EXECUTIVE SESSION
Pursuant to Hawai'i 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.
ADJOURNMENT
PUBLIC COMMENTS and TESTIMONY
Persons wishing to offer comments are encouraged to submit written testimony at least
24 -hours prior to the meeting indicating:
1. 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 1 P a g e
Cost Control Commission — January 14, 2013
Send written testimony to:
Cost Control Commission
Attn: Mercedes Omo -Your
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
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.
3 � P a g e
Cost Control Commission — January 14, 2013
COUNTY aFKAUAI =-I@ ftA'0e'.419
Minutes of Meeting
OPEN SESSION
Board/Committee:
I COST CONTROL COMMISSION
Meeting Date
I December 10, 2012
Location
Mo'ikeha Building — Liquor Conference Room 3
Start of Meeting: 1:31 p.m.
End of Meeting: 2:25 p.m.
Present
Chair Dirk Apao; Members: Sandi Sterker; Arryl Kaneshiro; and Glen Takenouchi
Also First Deputy County Attorney Amy Esaki; Board & Commissions Office Staff. Support Clerk Mercedes Youn; Administrator
Paula Morikami; Administrative Aide Teresa Tamura; Purchasing/Budget Director Ernest Barreira; and Ken Shimonishi Budget
Analyst. (Entered into the meeting at 1:40 p.m.)
Public testimony: Mr. Jim Satterfield
Excused
Commissioners: Lawrence Chaffin, Jr., and Laurie Yoshida
Absent
SUBJECT
DISCUSSION
ACTION
Call To Order
Chair Apao called the meeting to order at 1:31
p.m.
Approval of
Regular Open Session Minutes of November 8, 2012.
Commissioner Sterker moved to approve the
Minutes
minutes as circulated. Commissioner
Takenouchi seconded the motion.
Motion carried 4:0
Chair Apao indicated that a minor correction needed to be made to a
communication listed under business item CCC 2012 -16 of the agenda
which relates to a communication dated 11/15/12 from County Attorney
Alfred Castillo, Jr. be amended to show the item as item d and not (c).
Communications
CCC 2012 -17 Email dated 11/13/12 from Public Works Building
Supervisor Brian Inouye to the Cost Control Commission, responding to
the Commission's inquiry as to what the normal life span of an air
conditioning unit is, more specifically the unit housed in the County's
Police Department.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 2
SUBJECT
DISCUSSION
ACTION
Commissioner Sterker stated that she was curious as to why the air
conditioning units housed in the Police Department needed to be running
24 hours a day, seven days a week. She questioned whether there are other
alternative energy solutions that could be utilized to alleviate having the air
conditioning units running 24 hours, 7 days a week.
Commissioner Takenouchi stated that the reason the air conditioning units
in the Police Department must remain on 24/7 is because the Police
Department is a 24 hour operation.
Chair Apao questioned the cost of the A/C units and what would the
expense be when the units have to be replaced within the next five (5)
years.
Commissioner Sterker requested that Staff contact Economic Development
Specialist Ben Sullivan to see whether this type of information is available
and that he send a written response to the Cost Control Commission in
time for the meeting in January 2013.
Chair Apao called for a motion to receive item CCC 2012 -17.
Commissioner Sterker moved to receive.
Commissioner Takenouchi seconded the motion.
Motion carried 4:0
Business
CCC 2012 -13 Discussion on the County's travel budget, per diem polices,
and expenditures. (On- going)
(c) Communication dated 11/9/12 from Chair Apao to Purchasing and
Budget Director Ernest Barreira, requesting his presence at the
December meeting to answer questions pertaining to his report on
the County's Expenditures for Travel General & Training)
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 3
SUBJECT
DISCUSSION
ACTION
Chair Apao called for a motion to receive item CCC 2012 -13 (a).
Commissioner Sterker moved to receive.
Commissioner Takenouchi seconded the motion.
Mr. Barreira introduced Budget Analyst Ken Shimonishi who was
instrumental in putting together the report pertaining to the County's
Expenditures for Travel (General & Training).
Commissioner Kaneshiro said that it would help the Commission to better
analyze the report if the Commission had the original 2012 budget
numbers. He noted that although the Commission could compare the
numbers year to year, he wondered whether it was a common practice for
the departments to request for more funds for a particular reason.
For clarity, Mr. Shimonishi asked Commissioner Kaneshiro whether he
was asking for the original budget numbers or what was adjusted. Mr.
Shimonishi explained that there were instances where some funds would
be transferred to another line amount to cover the unexpected travel
shortages.
Mr. Barreira added that all money transfers must be approved by the
Administration and offered to provide the Commission with the starting
budget numbers although it might differ substantively from where it ends
up at the end of the fiscal year.
Commissioner Kaneshiro stated that he would be satisfied if they could
provide just the starting numbers for fiscal year 2012 and the adjusted
amounts. Commissioner Kaneshiro asked who would be the appropriate
authority to go to when modifying the travel budget.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 4
SUBJECT
DISCUSSION
ACTION
Mr. Barreira said that it was an Administrative process and as long as it is
not an interdepartmental adjustment, the Administration has the authority
to make adjustments if they felt that appropriations needed to be made.
Chair Apao stated that he noticed in the report that there were two (2) types
of grants, one for the Federal and the other a State grant. He asked if it was
right for him to assume that on the federal grant side, the department would
receive the grant first before any travel could commence, and the same
would go for the state. Mr. Barreira explained that there is a little bit of
accountability for the grant source because the monies appropriated from
the grant must be used specifically for that purpose. Chair Apao asked
what happens if the money is not expended; where does the money go and
are they obligated to spend the money in its entirety.
Mr. Barreira explained that it largely depends on the conditions noted
within the grant, however, the General Fund is less complicated because if
the funds are not utilized it would simply lapse back into the General Fund.
Mr. Shimonishi clarified that the budget would be pre - approved up front
for the grant and then one would submit for reimbursement from the grant.
Commissioner Sterker asked what does the negative numbers represent,
specifically the numbers in the Civil Defense column. Mr. Shimonishi
replied that the negative numbers reflect an adjustment in the actual line
item or the actual expense; he noted that he would have to do further
research on the specifics although it could have been a recording for that
certain line item. For example, if it was something that was charged to a
grant in error which should have been charged to the General Fund the
adjustment would reflect in the numbers.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 5
SUBJECT
DISCUSSION
ACTION
Commissioner Sterker voiced her concern that $60,000 could be spent in
one year and then the following year the expenditures are less than $4,000.
Mr. Shimonishi replied that he needs to do more research to be able to
respond to that question. Commissioner Sterker felt that it was a concern
that the travel budget also seemed to have doubled from the previous years.
Mr. Barreira explained that the report is an ongoing document and that the
numbers reflected in the report may increase in 2013. He indicated that the
Budget Analyst's in their budget instructions are asking the departments to
account for travel related costs differently so it's not an apple to apple
comparison when looking at the figures. Mr. Barreira stated that if it's the
Commission's general concern on whether the County is spending too
much money on travel they are in current dialogue as they prepare for fiscal
year 2013.
Commissioner Sterker asked whether most of the travel has to do with
training. Mr. Shimonishi replied that he can't say whether most of it is
related to training however, what they use to capture the report's
information is the account numbers that are associated with general travel
and travel training. Mr. Shimonishi indicated that he does not have the
information on the components associated with general travel and travel
training but is willing to do the breakdown at the request of the
Commission. Commissioner Sterker indicated that it would be helpful for
the Commission to have that information.
Mr. Barreira mentioned that the training elements usually involve airfare,
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 6
SUBJECT
DISCUSSION
ACTION
per diem, transportation, room and board and incidentals and that the cost
would be substantial.
Mr. Barreira informed the Commission members that as of February 2012
the Purchasing Department now has a fully integrated budget team as
opposed to a one man team which at the time was Mr. Alvin Honda who
oversaw the County's entire budget. Mr. Barreira stated that as the
department begins to move forward with its budget exercise it seems to be
getting better as far as being able to itemize each cost and resulting in
getting a better analysis.
With no further discussion, Mr. Barreira and Mr. Shimonishi left the
meeting at 2:05 p.m.
Chair A ao called for the vote to receive item CCC 2012 -13 (a).
Motion carried 4:0
CCC 2012 -15 Discussion on the County's real property tax age
exemptions. (On- going
(a) Communication dated 11/9/12 from Chair Apao to Real Property
Division Appraisal Officer Steve Hunt, regarding a request for
information relating to the real property tax age exemptions.
Chair Apao called for a motion to receive item CCC 2012 -15 (a).
Commissioner Sterker moved to receive.
Commissioner Takenouchi seconded the motion.
Motion carried 4:0
(b) Communication dated 11/30/12 from Finance Director Wallace
Rezentes, Jr., to Chair Apao and Members of the Cost Control
Commission, regarding information on Homeowners age
exemptions.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 7
SUBJECT
DISCUSSION
ACTION
Chair Apao called for a motion to receive item CCC 2012 -15 (b).
Commissioner Sterker moved to receive.
Commissioner Takenouchi seconded the motion.
Commissioner Sterker said that she felt having just one tax
assessment for people under 65, and one tax assessment for people
over 65 would simplify things for the staff at the Real Property Tax
Division. She explained that currently, the resident homeowners
who are younger than age 60 receive a $48,000 tax exemption and
once they reach the age bracket of 60 to 69 years old, their
exemption doubles to $96,000, over 70, the tax exemption would
increase to $120,000.
Commissioner Sterker explained that by amending the current tax
age exemption it would eliminate the middle age bracket which is
for those 60 to 69 years old and delay an increased tax relief until
the homeowner reach 65 years old, in which time they would
receive a $120,000 tax exemption. She further explained that her
proposal would create a two tier tax exemption; one for people age
65 and over who would receive a $120,000 tax exemption and the
other is for people under the age of 65 who would receive a
$48,000 tax exemption.
Chair Apao stated that one of the reasons the Commission is
recommending such a change is to alleviate the workload for the
Real Property Division staff and possibly save time and money for
the County. Chair Apao referred to a communication dated
6/21/12 from Deputy Finance Director Sally Motta.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 8
SUBJECT
DISCUSSION
ACTION
He pointed out that the City and County of Honolulu have only
two (2) tax brackets, one of which is for Basic Home Use
homeowners who receive an $80,000 tax exemption, and the other
is for people 65 and over who receive a $120,000 tax exemption.
He further noted that Maui County has only one exemption type
for Basic Home Use in which the homeowners receive a $300,000
tax exemption. Hawaii County has three (3) tax categories, the
first is Basic Home Use tax exemption of $40,000, second, is for
people age 60 to 69 years old, who receives an $80,000 tax
exemption; and the third, is for people over 70 who receives a
$70,000 tax exemption.
Commissioner Sterker stated that her recommendation would place
Kauai in line with the City and County of Honolulu.
Commissioner Kaneshiro voiced his concern that the
recommendation lacked certain key elements as far as what the
ramifications would be to eliminate a middle tax age bracket and if
the proposal would increase revenues for the County. He asked
that the Commission send a request to the Real Property Tax
Division to get input on changing the age and the exemptions.
Commissioner Kaneshiro stated that if the recommendation ends
up going before the Council, at least the Commission would have
some justification whether than just trying to explain to Council
that the reason the Commission is recommending this change is to
make things simpler for the Real Property Tax Division staff.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 9
SUBJECT
DISCUSSION
ACTION
Commissioner Takenouchi said that the issue is a two -fold issue
because it doesn't just involve what the tax ramifications would
be, but also whether or not it would be a real savings for the
County. Commissioner Takenouchi stated that he agreed with
Commissioner Kaneshiro to ask the Real Property Tax Division to
do an analysis on the amount of savings the recommendation
would have for the County.
Commissioner Kaneshiro said that it would be impossible for the
Real Property Tax Division to provide that type of information
because regardless of the age there is no definitive way to
segregate the amount of taxes paid by any specific tax bracket.
Commissioner Sterker added that according to the Director of
Finance, it would be nearly impossible to isolate the impact of the
additional home exemption for an age because there can be layered
exemptions for low income, disability or multiple owners with
multiple home use exemptions.
Commissioner Kaneshiro asked Commissioner Sterker whether
she based her proposal on a comparison with the City and County
of Honolulu. Commissioner Sterker replied that she picked age 65
because it's the age when people can retire and receive health care
and social security.
Chair Apao suggested that the Commission continue its discussion
on this matter at its next meeting in January. He instructed Staff to
send the Commission's inquiry to the Director of Finance as it
relates to if the Age Exemption were broken out as under age 60
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 10
SUBJECT
DISCUSSION
ACTION
and 60 an over; the under 60 at the rate of $48,000, and the 60 and
over at the rate of $120,000; would you be able to run a before and
after, as far as the tax relief, and what cost and time savings would
amount to as far as reducing one of the age exemptions.
With no further discussion, Chair Apao called for the vote to
receive item CCC 2012 -15
Motion carried 4:0
CCC 2012 -16 Discussion on the County's special counsel contracts and
expenditures to date (On- going)
(c) Communication dated 11/9/12 from Chair Apao to County
Attorney Alfred Castillo, Jr., requesting for additional information
and his presence to discuss questions as it relates to special counsel
contracts.
Chair Apao called for a motion to receive item CCC 2012 -16 (c).
Commissioner Takenouchi moved to receive.
Commissioner Sterker seconded the motion.
Motion carried 4:0
(d) Communication dated 11/15/12 from County Attorney Alfred
Castillo, Jr., to Chair Apao and Members of the Cost Control
Commission, responding to the Commission's request for
additional information as it relates to special counsel contracts.
Chair Apao called for a motion to receive item CCC 2012 -16 (d)
Commissioner Takenouchi moved to receive.
Commissioner Sterker seconded the motion.
Motion carried 4:0
Mr. Jim Satterfield, member of the public, distributed a list of
questions as it relates to this issue, which is attached hereto. Mr.
Satterfield expressed his concerns on the amount of tax payer's
money being spent specifically on an ongoing case that involved
his personal business.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 11
SUBJECT
DISCUSSION
ACTION
Mr. Satterfield stated that he cannot believe that his case is still in
limbo after ten (10) years even after the Judge dismissed the case
and ruled in his favor, granting him the rights to continue his
bottling water business.
Commissioner Sterker explained that the Commission's
responsibilities are to eliminate or consolidate overlapping or
duplicate programs and services and to scrutinize for reduction of
any County operation.
Mr. Satterfield remarked that he had hoped that Mr. Castillo was
going to be present at today's meeting so that he could address
some of his questions and concerns directly to him as it relates to
special counsel contracts. Specifically on whether the County has
a ceiling on how much money can be spent on erroneous cases. He
pointed out that according to Mr. Castillo's response it seemed like
he has a Carte Blanche to spend on any appeal that he wants to and
even if it goes to the Supreme Court.
First Deputy County Attorney Amy Esaki stated that the County
Attorney does not have a Carte Blanche when it comes to special
counsel contracts. She explained that any time the County
Attorney makes a determination that special counsel is needed for
a case, he needs to go before Council and justify the need for
special counsel. Once Council approves the request he can then
move forward in obtaining special counsel. Ms. Esaki noted that
for each case there is no retainer fee just a set contract amount
which can be amended from time to time depending on the case.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 12
SUBJECT
DISCUSSION
ACTION
Commissioner Sterker questioned whether it would be appropriate
to request information from the County Attorney regarding hiring
more staff for a Specialized Litigation Team in the County's
Attorney's Office and whether it would reduce the need for special
counsel and what would be the pros and cons.
Staff acknowledged the Commission's request and would make an
inquiry to the County Attorney's Office to see whether they could
provide the information to the Commission.
Mr. Satterfield left the meeting at 2:30 p.m.
CCC 2012 -18 Discussion and decision - making on a draft of the 2012 Cost
Control Commission Annual Report.
Commissioner Sterker moved to approve the
draft of the 2012 Cost Control Commission
Chair Apao called for a motion to approve the draft of the 2012 Cost
Annual Report as circulated. Commissioner
Control Commission Annual Report.
Takenouchi seconded the motion.
Motion carried 4:0
CCC 2012 -19 Discussion and decision - making on the 2013 Cost Control
Commission Meeting Schedule.
The Commissioner's requested that the October 14th meeting be moved to
Thursday, October 17th because it falls on Columbus Day which is a
holiday for the Commissioner's. Staff acknowledged the Commission's
request and would make the necessary changes.
Cost Control Commission
Regular Open Session Minutes
December 10, 2012
Page 13
SUBJECT
DISCUSSION
ACTION
Chair Apao called for the motion to approve the 2013 meeting schedule as
Commissioner Sterker moved to approve the
amended.
2013 Cost Control Commission meeting
schedule as amended. Commissioner
Takenouchi seconded the motion.
Motion carried 4:0
CCC 2012 -20 Election of Chair and Vice -Chair for 2013.
Commissioner Kaneshiro nominated Sandi
Sterker for Chair. Commissioner Takenouchi
seconded the motion.
Motion carried 4:0
Commissioner Sterker nominated Arryl
Kaneshiro for Vice - Chair. Commissioner
Takenouchi seconded the motion.
Motion carried 4:0
Announcements
Next meeting: Monday, January 14, 2013 at 1:30 p.m. at the Mo'ikeha
Building, Liquor Conference Room 3.
Adjournment
At 2:25 p.m. Commissioner Takenouchi moved
to adjourn the meeting. Commissioner
Kaneshiro seconded the motion.
Motion carried 4:0
Submitted by:
Mercedes Youn, Staff Support Clerk
() Approved as circulated (add date of meeting approval).
() Approved as amended. See minutes of meeting.
Reviewed and Approved by:
Sandi Sterker, Chair- Elect
COUNTY COUNCIL
Jay Furfaro, Chair
Nadine K. Nakamura, Vice Chair
Tim Bynum
Gary L. Hooser
Ross Kagawa
Mel Rapozo
JoAnn A. Yukimura
OFFICE OF THE COUNTY CLERK
Ricky Watanabe, County Clerk
Jade K. Fountain- Tanigawa, Deputy County Clerk
Telephone (808) 2414188
Fax (808) 241 -6349
Email cokcouncil @kauai.gov
Council Services Division
4396 Rice Street, Suite 209
Lihu`e, Kauai, Hawaii 96766
MEMORANDUM ............................... L�
December 13, 2012 DEC 1 82012 J
BOARDS & COMMISSIO ".!!�
TO: Dirk Apao, Cost Control Commission Chair -
and Members of the Cost Control Commission
ATTN: Paula Morikami, Boards and Commissions Administrator
FROM: Jay Furfaro, Council Chair
RE: PRESENTATION TO THE COST CONTROL COMMISSION
RELATING TO THE FINANCIAL POSITION OF THE COUNTY OF
KAUAI AS IT RELATES TO DEPARTMENTAL EXPENDITURES
VERSUS BUDGETED AMOUNTS
I would like to formally request agenda time during a Cost Control
Commission Meeting in early 2013 to make a presentation on the financial position
of the County of Kauai as it relates to Departmental expenditures versus budgeted
amounts. As the Comprehensive Annual Financial Review (CAFR) for the Fiscal
Year Ending June 30, 2012 is being reviewed by the Council on December 18, 2012,
I would like to present my findings to the Cost Control Commission at one of your
meetings in January 2013.
Please contact me or Council Services Staff at 241 -4188, should you be able to
accommodate my request of agenda time at one of your meetings.
SS:eb
cc: Gary K. Heu, Managing Director
AN EQUAL OPPORTUNITY EMPLOYER
Dirk Apao Members:
Chair Sandi Sterker
Brant Fuchigami
Lawrence Chaffin Jr. Amyl Kaneshiro
Vice -Chair Glen Takenouchi
Laurie Yoshida
COUNTY OF KAUAI COST CONTROL COM MSION
MEMORANDUM
TO: Ben Sullivan, Economic Development Specialist
FROM: Dirk Apao, Cost Control Commission Chair
VIA: Paula M. Morikami, Office of Boards and Commissions Administrato
CC: Gary Heu, Managing Director
DATE: December 12, 2012
SUBJECT: Questions Regarding Energy Savings for County Facilities
Aloha Ben,
The Cost Control Commission would like to thank you for your update on the
recommendations on energy savings for County Facilities. The Commission has a few
questions regarding the AC units located at the Kauai Police Department.
1) Can something be done about having the AC units running 24 hours, 7 days a
week?
2) Are there any other alternatives for the AC units to be turned off at night?
3) What was the cost of the AC units that are currently installed; and what will the
expense be when they have to replace the AC units?
The Commission would appreciate a written response by December 28, 2012 so we can
discuss this item at our next scheduled meeting. Please call or email Teresa Tamura at ext.
4918 or ttamuraftsuai.gov, at the Office of Boards and Commissions if you have any
questions. Thank you.
An Equal Opportunity Employer
Bernard P. Carvalho, Jr.
Mayor
Gary K. Hen
Managing Director
OFFICE OF THE COUNTY ATTORNEY
County of Kauai, State of Hawaii
4444 Rice Street, Suite 220, LYhu`e, Hawaii 96766 -1300
TEL (808) 241 -4930 FAX (808) 241 -6319
October 26, 2012
Dirk Apao, Chairman and Members of
The Cost Control Commission
4444 Rice Street
Lihue. Hawaii 96766
RE: Real Property Non - Profit Organization Exemption List
Alfred B. Castillo, Jr.
County Attorney
Amy I. Esaki
First Deputy
Dear Honorable Chair Apao and Members of the Cost Control Commission:
At your last October 8, 2012 Cost Control Commission Meeting, you asked me to check
on how many of the non - profit organization on the exemption list that was provided to
you by the Real Property Tax Office were paying the minimum tax.
According to the real property tax records on the County of Kauai's website, only 32 out
of 300 parcels listed are paying more than the minimum tax.
If you have any questions, please feel free to contact me at 241 -4930. Thank you.
Sincerely,
9 i
Amy I. Esaki
First Deputy County Attorney
An Equal Opportunity Employer
Dirk Apao
Members:
Chair
Sandi Sterker
Arryl Kaneshim
Lawrence Chaffin Jr.
Glen Takenouchi
Vice -Chair
ice_ Laurie Yoshida
COUNTY OF KAUAI COST CONTROL COMMSSION
MEMORANDUM
TO: Wally Rezentes, Finance Director
FROM: Dirk Apao, Cost Control Commission Chair
VIA: Paula M. Morikami, Office of Boards and Commissions Administrato
CC: Ernest Barreira,
Gary Heu, Managing Director
DATE: December 12, 2012
SUBJECT: Follow -up Question on Travel Budgets
Aloha Wally,
The Cost Control Commission would like to thank Ernie Barreira for appearing at our
meeting on December 10, 2012. This is a follow up memorandum for the items they requested.
1. Starting and ending numbers (adjusted) for the years provided on the Expenditures
for Travel spreadsheet.
2. Travel costs associated with Training.
The Cost Control Commission would appreciate a written response on or before
December 28, 2012, so we can discuss this item at our next scheduled meeting. If you have
any questions, I can be reached through Teresa Tamura at 2414918 or ttamura@jjjnai.gov.
Thank you.
An Equal Opportunity Employer
Dirk Apao
Members:
Chair
Sandi Sterker
Arryl Kaneshiro
Lawrence Chaffin Jr. o°
Glen Takenouchi
Vice -Chair OI
tDa
Laurie Yoshida
COUNTY OF KAUAI COST CONTROL COMMISSION
MEMORANDUM
TO: Wally Rezentes, Finance Director
FROM: Dirk Apao, Cost Control Commission Chair
VIA: Paula M. Morikami, Office of Boards and Commissions Administrato
CC: Sally Motta, Deputy Director of Finance
Steve Hunt, Real Property Division Appraisal Officer Q 2 n �ij
Gary Heu, Managing Director E it V
DATE: December 11, 2012 DEC 13 2012
DIRECTOR OF FINANCL
SUBJECT: Follow -up Question on Age Tax Exemption COUNTY OF KAUAI
Aloha Wally,
The Cost Control Commission would like to thank you for your response to our memo
dated November 9, 2012. At its meeting on December 10, 2012, the Cost Control Commission
discussed the chart of the existing breakdowns provided by you on November 30, 2012. One
question the Commission asked is:
If the Age Exemptions were broken out as under age 60 and 60 and over; the under 60
at the rate of $48, 000, and the 60 and over at the rate of $120, 000; would you be able
to run a before and after, as far as tax relief, what the cost and time savings would
amount to as far as reducing one of the age exemptions.
The Cost Control Commission would appreciate a written response on or before
December 28, 2012, so we can discuss this item at our next scheduled meeting. If you have
any questions, I can be reached through Teresa Tamura at 241 -4918 or ttamura@,kauai.gov.
Thank you.
An Equal Opportunity Employer
Bernard P. Carvalho, Jr.
Mayor
Gary K. Hen
Managing Director
DEPARTMENT OF FINANCE
County of Kauai, State of Hawaii
4444 Rice Street, Suite 280, Lihu`e, Hawaii 96766
TEL (808) 2414281 FAX (808) 241 -6252
To: Dirk Apao, Cost Control Commission Chair
Wallace G. Rezentes, Jr.
Director of Finance
Sally A. Motta
Deputy Director of Finance
� C E
u_I j-
DEC 2 0 2012
BOARDS & COMMISSOI°
Via: Paula M. Morikami, Office of Boards and Commissio s Administrator
From: Wallace G. Rezentes, Jr., Director of Finance
Date: December 19, 2012
RE: Follow -up Question on Age Tax Exemption December 11, 2012 Memorandum
Due to the complexities with the PHU Cap and varying tax rates, the best I can do is a "ballpark"
estimate. The majority of the 3,490 taxpayers (aged 60 -69) with home use exemptions are in
the Homestead tax class, so the additional exemption amount of $24,000 ($120,000 - $96,000)
at the current Homestead tax rate of $3.05 per thousand equates to $73.20 per exemption or
$255,468 in total tax relief.
Whether the additional age exemption is broken in two or three categories is immaterial as the
applicant's birthdates must be entered by our staff. Thus, would be no cost savings or
efficiencies achieved by reducing the three age thresholds down to two. On the other hand, it
would result in approximately $250,000 in lost revenue by way of additional tax relief.
Gary K. Heu, Managing Director
Sally A. Motta, Deputy Director of Finance
Dirk Apao
Members:
Chair
Sandi Sterker
Atryl Kaneshiro
Lawrence Chaffin Jr.
Glen Takenouchi
Vice -Chair iai_.
Laurie Yoshida
COUNTY OF KAUAI COST CONTROL COMMISSION
MEMORANDUM
TO: Alfred Castillo, Jr., County Attorney
FROM: Dirk Apao, Cost Control Commission Chair
VIA: Paula M. Morikami, Office of Boards and Commissions Administrato
CC: Gary Heu, Managing Director
DATE: December 11, 2012
SUBJECT: Follow -up Question on Special Counsel Contracts
Aloha Al,
The Cost Control Commission would like to thank you for your response to our memo
dated November 9, 2012. At its meeting on December 10, 2012, the Cost Control Commission
discussed your response dated November 15, 2012. One question the Commission asked is:
Would hiring more staff for a Specialized Litigation Team in the County Attorney's
Off ce reduce special counsel needs? Would you be able to provide pros and cons?
The Cost Control Commission would appreciate a written response on or before
December 28, 2012, so we can discuss this item at our next scheduled meeting. If you have
any questions, I can be reached through Teresa Tamura at 241 -4918 or ttamuraftauai.ttov.
Thank you.
An Equal Opportunity Employer