HomeMy WebLinkAbout06-09-14 CCC Minutes(CZ)(bd)(tt) approvedCOUNTY OF KAUAI
Minutes of Meeting
OPEN SESSION
Board /Committee:
Cost Control Commission
Meeting Date
June 9, 2014
Location
Mo'ikeha Building — Liquor Conference Room
Start of Meeting: 1:31 p.m.
End of Meeting: 3:09 p.m.
Present
Chair Arryl Kaneshiro; Members: Dirk Apao, Sandi Sterker and Glen Takenouchi
Also present: Board & Commissions Office Staff: Support Clerk Mercedes Youn; Administrator Paula Morikami; Administrative
Aide Teresa Tamura; Finance Director Steve Hunt and Budget and Purchasing Director Ernest Barreira.
Excused
Commissioners Laurie Yoshida and Joanne Nakashima
Absent
SUBJECT
DISCUSSION
ACTION
Call To Order
Chair Kaneshiro called the meeting to order at
1:31 p.m. with four (4) members present to
ascertain a quorum.
Approval of
Regular Open Session Minutes of April 14, 2014.
Commissioner Sterker moved to approve the
Minutes
minutes as circulated. Commissioner
Takenouchi seconded the motion.
Motion carried 4:0
Chair Kaneshiro noted for the record under announcements the correct
meeting date should reflect Monday, July 14, 2014 and not June 9, 2014.
Commissioner Sterker noted that she is unable to attend the meeting in
July.
CCC 2014 -08
Memorandum dated April 16, 2014 from Chair Arryl Kaneshiro, requesting
the presence of Director of Finance Steve Hunt and Budget and Purchasing
Director Ernest Barreira, to provide an update of the FY 2014 -15 budget.
The Commission was provided a copy of the PowerPoint presentation
explaining the County's FYI Operational Budget that was submitted to
the County Council on March 15ffi. In addition, the Mayor also submitted
his Supplemental Budget for FY 15 on May 7"'.
Cost Control Commission
Regular Open Session
June 9, 2014
Page 2
SUBJECT
DISCUSSION
ACTION
Commissioner Sterker asked if the County covers the cost for the car
insurance premiums (for the subsidized vehicles). Mr. Hunt stated the
County pays a little over $900 a month per vehicle, but as the subsidized
fleet grows they anticipate that the cost will go down because, typically, as
the fleet of subsidized cars increases it lowers the premium.
Commissioner Apao asked if there are limits to the mileage for the
vehicles. Mr. Hunt stated he has not seen the details of the lease but
understands that the police officers are responsible for the entire cost to
maintain the cars, which he thought is a good idea because it takes it out of
procurement, and all the County is responsible for is a monthly stiphen,
which is reflected in their paychecks.
Commissioner Sterker asked how much the County anticipates the Grants
Coordinator position would save the County in the first year. Mr. Hunt
stated the Grants Coordinator is working in conjunction with Civil Defense
and the Police Department in reviewing literature dealing with funds
available from other agencies. Mr. Barreira stated in the long run the
position would pay for itself twenty times over. He gave an example of the
Homeland Security Grant, which saved the County millions of dollars.
Commissioner Sterker asked Mr. Hunt to give the Commission a
perspective on the County's revenues and expenditures, and if there are
areas that needed to be looked at more closely. Mr. Hunt stated in the last
four years, the County increased its expenditures to about 3% a year while
revenues have declined by 2.8% a year which clearly shows that the
County's revenues are not enough to cover its expenditures.
Commissioner Sterker stated the Cost Control Commission is charged with
the responsibility to review and scrutinize personnel costs, real property
taxes, travel budgets, and contract procedures with the intent of
Cost Control Commission
Regular Open Session
June 9, 2014
Page 3
SUBJECT
DISCUSSION
ACTION
eliminating, consolidating, or reducing overlapping or duplicate County
services and programs. She pointed out that the Commission normally
does not get to see the actuals to which Mr. Hunt agreed and suggested that
they take a look at the County's 2013 CAFR Report, which can be found
online on the County's website.
Mr. Hunt explained the departments that have grown percentage -wise in
recent years are the Office of the Prosecuting Attorney and the County
Council. Commissioner Sterker asked if Police and Fire were part of the
growth. Mr. Hunt stated the Police and Fire Department grew in terms of a
dollar amount, and looking back as far as 2008 public safety in general has
been the highest cost to the County. Mr. Barreira stated an analysis was
conducted on the budget actuals, and that he will give a copy to the
Commission.
Mr. Hunt stated looking at the spending side when the Administration first
looked at the budget versus actuals they decided to decrease its request by
$8 million dollars relative to the prior year budget, but it never came into
fruition because of collective bargaining and short funded items that
needed to be addressed in the current fiscal year.
He explained some positions had to be dollar funded and some vacant
positions had to be short funded, which saved the County money but was
not a budgetary fix. He noted that dollar funding a position year to year
can benefit multiple fiscal years.
Mr. Hunt stated the County now has a non - partisan committee to review
the County's vacant positions, and discuss with the department heads what
their needs are, and whether a position needs to be filled or re- classified to
a lower osition that could be merged to do multiple functions in other
Cost Control Commission
Regular Open Session
June 9, 2014
Page 4
SUBJECT
DISCUSSION
ACTION
departments with similar needs. He stated the CIP projects that are non-
bond eligible are done through the County's general fund however, the
majority of the projects had to be cut, and now only a few projects remain.
Mr. Hunt stated he is happy to report that the police department is making
great strides in dealing with its overtime. He stated currently the
department's budget for overtime is at 16% compared to 26% at its peak.
He commended Deputy Chief Michael Contrades for monitoring the
overtime in which he was able to reduce the overtime down to three (3)
hours by pushing some of the workload into regular work hours.
Commissioner Sterker mentioned the overtime that was spent on the
demonstrations. Mr. Hunt explained in reality the Mana march
demonstration did not create a substantial amount of overtime; in fact, the
organizers paid in donations to the Council, which was received through
the Department of Finance to pay the police officers overtime as well as the
overtime for the roads division. Mr. Hunt stated another factor that creates
overtime is the County's sponsored events, which they are considering
giving grants through the Office of Economic Development to the
organizers so that they can hire off -duty officers which will save the
County from paying time and a half and fringe benefits.
Chair Kaneshiro asked if 100% of the vehicle weight tax goes to the
County. Mr. Hunt replied yes noting that the State also has its own vehicle
weight tax and vehicle registration fees.
Mr. Hunt explained that the Administration made proposals to increase the
resort/hotel tax rate from $9.00 to $11.00 per thousand assessed, which
would bring it closer to the State average of $11.23. However, Council
reduced it to $10.85, but expended taxes in other categories which included
Cost Control Commission
Regular Open Session
June 9, 2014
Page 5
SUBJECT
DISCUSSION
ACTION
a sixty cent increase for vacation rentals from $8.00 to $8.60 per thousand;
single family residence from $5.75 to $6.05 (thirty cent increase);
commercial, industrial, Ag and conservation tax rate remained the same as
did the homestead tax rate.
Commissioner Sterker asked how long has the hotel /resort tax rate
remained at $9.00. Mr. Hunt replied for about a year and explained that
although it was one of the rates that was increased it will be done less
gradually this year because rather than increasing it to a dollar the intent is
to bring it up to the State average. He stated that the process was a little
complicated because back then the County used bifurcated tax rates
(land/building), which morphed to a single rate just this year.
Chair Kaneshiro asked Mr. Hunt to explain what he meant about
combining both building and land values. Mr. Hunt explained that the
majority of tax appeals occur when the appellant believes that their
assessment is in error, unreasonable or excessive. He further explained
that the appraiser's report usually relates to one or the other component,
and although the total value may be fine, the landowner can still complain
that the rate cost is more than the construction. He gave an example such
as a property valued at $6 million dollars for the land and $4 million
dollars for the building in which the landowner could appeal one or the
other component. He stated it can be somewhat challenging to defend a
portion of it when the County uses market driven sales that only looks at
the total price. He stated for every sale the County gets from a comp
standpoint, it does not give a breakdown of the land or building it just
provides the amount the property was sold for.
Chair Kaneshiro asked prior to combining both components if the County
used to have a building value and land value to which Mr. Hunt replied
yes.
Cost Control Commission
Regular Open Session
June 9, 2014
Page 6
SUBJECT
DISCUSSION
ACTION
Commissioner Apao asked if there was a breakdown to which Mr. Hunt
replied it is done internally and is not privy to the public.
Mr. Hunt stated they are hoping to revisit the proposal in FYI but it
depends on what the results show in FYI 5. He mentioned that he agrees
with the Commission that having an in -house litigation team would save
the County from having to hire top dollar attorneys to represent the County.
Commissioner Sterker noted that the original recommendation called for a
two - member litigation team and one clerk position. Mr. Hunt stated
although Council did not support the recommendation all three positions
were proposed in the FYI budget; however, one litigation position and the
clerk position were reclassified as dollar funded positions.
Mr. Hunt shared with the Commission that the FYI budget that was
submitted in May was reduced by $2.1 million dollars from an operational
standpoint. He explained that although the Administration cut its budget
proposal by $2.7 million dollars it was not a true cut because it was done in
order to fund OPED. He further explained the actual budget that was
submitted was about $600,000 higher than the March submittal bringing up
the funding for the OPED to over $3.5 million dollars more than what was
submitted in March; however, that submittal was cut by $2.1 million
dollars of which $1.495 million dollars was the OPED cut that Council
made.
Commissioner Sterker stated all of the recommendations that do not make
it through makes her wonder whether the Commission is just spinning its
wheels. Mr. Hunt asked if she was referring to the litigation team and if
so, he shares her disappointment. In regard to the credit unions there has
been little movement to take out some of their exemptions.
Cost Control Commission
Regular Open Session
June 9, 2014
Page 7
SUBJECT
DISCUSSION
ACTION
Commissioner Sterker voiced her frustration that a lot of time has been
spent looking for ways on how to cut costs, not to mention the
Commission's recommendation to increase the golf course fees that
seemed to have gone nowhere. Mr. Hunt stated it is his understanding that
Council will be having a discussion tomorrow on whether or not it should
give the Administration the ability to set the golf fees without having to go
through Council. Commissioner Sterker asked Mr. Barreira if he had any
ideas or suggestions on what the Commission should focus on.
Mr. Barreira stated the vacancy review committee and the County's
initiative to develop a five (5) year strategic plan are both very critical
initiatives because the County has to look for ways to meet the continued
demands for public service. He stated like any other business the County
will see costs go up, which is why it is important to look at the size of
government and continue to be proactive and with the new vacancy review
committee it has to take a very significant step in that direction. Mr.
Barreira stated 70% of all of the County's cost are vested into payroll and
fringe benefits, which overwhelmingly is the majority of all expenses in
any government.
Mr. Hunt shared with the Commission that a report explaining the
County's revenues, fees, rates, assessments and taxes was provided to
Council earlier in the year. He stated that the report format is similar to the
County of Maui, which gives a breakdown of each specific fee the County
charges. He suggested the Commission take a look at both reports and
compare fees because there are some fees that the County is not charging
for which the other Counties are charging.
Cost Control Commission
Regular Open Session
June 9, 2014
Page 8
SUBJECT
DISCUSSION
ACTION
He stated he wants to make it clear that this is the Cost Control
Commission and not a Revenue Commission.
Chair Kaneshiro stated one thing to keep in mind is what it will cost if the
County wants to do something, and whether it is costing them more than
what the County is getting in return. Mr. Hunt suggested that the
Commission might want to take a look into the incremental cost associated
with a specific item and keep pace with it. Commissioner Sterker noted
that is why the Commission made the recommendation to increase the
service charge for returned checks.
With no further discussion, Finance Director Steve Hunt and Budget and
Purchasing Director Ernest Barreira left the meeting at 3:05 p.m.
Commissioner Sterker pointed out to the Commission that it should also
take a look at the Department of Parks and Recreation because she feels
they are losing a lot of money because it's costing more in operational
costs than what they are bringing in.
Chair Kaneshiro stated if his guess is right the information on the budget
versus actuals can be found in 2013 CAFR report, which is posted on the
County's website.
Announcements
Chair Kaneshiro announced that the next meeting will be on Monday, July
14, 2014, at 1:30 p.m. at the Mo'ikeha Building in Liquor Conference
Room No. 3.
Cost Control Commission
Regular Open Session
June 9, 2014
Page 9
SUBJECT
DISCUSSION
ACTION
Adjournment
Chair Kaneshiro called for a motion to adjourn the meeting.
At 3:09 p.m. Commissioner Sterker moved to
adjourn the meeting. Commissioner Takenouchi
seconded the motion.
Motion carried 4:0
Submitted by:
Mercedes Youn, Staff Support Clerk
Reviewed and Approved by:
( ) Approved as circulated on:
(x) Approved as amended. See minutes of the July 14, 2014 meeting.
Arryl Kaneshiro, Chair