HomeMy WebLinkAbout02-08-16 CCC Approved Minutes COUNTY OF KAUAI
Minutes of Meeting
OPEN SESSION
Board/Committee: Cost Control Commission Meet ing Date February 8, 2016
Location Mo`i keha Building – Liquor Conference Room Start of Meeting : 1:33 p.m. End of Meeting : 2:30 p.m.
Present Chair elect Joanne Nakashima ; Vice -Chair elect James Whitfield; Members: Dirk Apao, Jan Hashizume, Glen Takenouc hi, Laurie
Yoshida
Also present: Board & Commissions Office Staff: Support Clerk Mercedes Omo ; Administrator Jay Furfaro; Deputy County Attorney
Matthew Bracken
Excused
Absent Tricia Lynn Yamashita
SUBJECT DISCUSSION ACTION
Oath of Office Pri or to calling the meeting to order, Eddie Topenio Administrative Assistant to
the County Clerk, gave the Oath of Office to Commissioner Laurie Yoshida 2 nd
Term ending on 12/31/2018.
Call to Order Chair Yoshida called the meeting to order at
1:33 p.m. wi th six (6) members present
constituting a quorum.
Election of N ew
Chair and Vice
Chair
Chair Yoshida opened the floor for nominations.
Hearing no objections from the Commissioners who were present , Chair
Yoshida called for a motion.
Commis sioner Takeno uchi moved to nominate
Commissioner Joanne Nakashima as the new
Chair and Commissioner Jame s Whitfield as
the new Vice Chair. Commissioner
Hashizume seconded the motion. The motion
carried 6:0
Approval of
2016 Meeting
Schedule
Chair -elect Nakashima cal led for a motion to approve the 2016 Meeting
Schedule.
Commissioner Yoshida moved to app rove.
Commissioner T akenouchi seconded the
motion. The motion carried 6:0
Approval of
Minutes
Regular Open Session Minutes of October 12, 2015.
Vice Chair -Elect W hitfield requested that the se cond sentence of the third
paragraph on p age 2 be amended to reflect that the correct word is
Cost Control Commission
Regular Open Session Minutes of February 8, 2016. Page 2
SUBJECT DISCUSSION ACTION
“worthwhile ” and not worth with.
Ms. Omo stated that she would make the correction s .
With no further comments or corrections to the meeting minutes, Chair - e lect
Nakashima called for a motion to approve the meeting minutes as amended.
Commissioner Takenouc hi moved to approve
the meet ing minutes of October 12, 2015, as
amended. Commissioner Yoshida seconded
the motion . The motion carried 6:0.
Presentation by
Boards and
Commissions
Administrator
Jay Furfaro on
the County’s
CAFR and TAT
and Payroll Tax
Administrator Furfaro distributed the following five (5) documents to the
Commissioners:
1. County of Kaua‘i Single Au dit Reports for fiscal year ending June 30,
2015 ;
2. Management Advisory Report for fiscal year ending June 30, 2015 ;
3. C opy of a memorandum dated December 11, 2015 to the Salary
Commis sion;
4. C hart reflecting year to year comparison s of th e Transient
Accommoda tions Tax collections including the Kaua’i’s share of the
TAT with and without the c ap ;
5. A news a rticle titled, “Should Counties Get a Bigger Share of Hotel
Tax Revenue ”.
Administrator Furfaro stated that the audit that was conducted by the Offic e
of the County Auditor for Fiscal Year ending on Jun e 30, 2015, comprised of
basic financial statements contained within the County’s Comprehensive
Annual Financial Report (C AFR), a Management Advisory Report
comprised of current findings and recommendations to im prove internal
controls over pCard purchases, review treasury trust accounts, and improve
monitoring of delinquent receivable accounts and a single audit comprising
of the County’s operat ing costs and the actions that was taken by the County
to reconcile i t’s sick leave and vacation time.
Cost Control Commission
Regular Open Session Minutes of February 8, 2016. Page 3
SUBJECT DISCUSSION ACTION
Administrator Furfaro stated that although there wa s less to reconcile this
year compared to the previous years they are still having difficulty trying to
obtain a pure re conciliation statement from the departments whos e
responsibility is to keep a record of all accrued vacations .
V ice C hair W hitfield asked how many sick leave and vacation hours can a
county employee accumulate to which Administrator Furfaro replied up to
720 hours for vacation and another 720 hours f or sick leave which is
consistent with the other counties through policy negotiations.
Administrator Furfaro stated that other discrepancies found in the report is
the reconciliation of the P -card purchases and the County’s lack of
monitoring delinquen t accounts on a timely basis particularly , the County’s
commercial landfill receivables.
Relative to the delinquency accounts, Vice Chair -el ect Whitfield asked if any
legal action can be taken to recover some or all the funds to which
Administrator Fur faro replied that there have been discussion on the issue,
but in ter ms of any legal strategy he would refer the question to the Office of
the County Attorney.
With no further questions or comments from the Commissioners regarding
the County’s CAFR Repo rt, Admini strator Furfaro moved onto the Transient
Accommodation T ax portion of his presentation .
Administrator Furfaro explained that the original formula for the Transient
Accommodation Tax (TAT) is on the gross rental or gross rental proceeds
derived from the furn ishing of transient accommodations at a 9.25% rate, and
l ike the general excise tax, it is a tax levied on gross income.
Cost Control Commission
Regular Open Session Minutes of February 8, 2016. Page 4
SUBJECT DISCUSSION ACTION
He further explained that about five (5) years ago , a percentage of the total
collection was distributed to the counties and the balance went to the s tate
convention c enter special fun d and the tourism special fund. The counties
share was capped at $93 million but a working group created by the
Legislature recommended that the capped by removed whereas, the state
would get 55% of the total, with the counties splitting the remaining 45%, or
$103 million. Of that remaining amount, the City and County of Honolulu
would get 44.1%, Maui would get 22.8%, Hawai‘i County 18.6% and Kaua‘i
County would get 14.5% or $13 million. In other words for the last four (4)
to five (5) years the county has lost half of what it should be entitled to.
Administrator Furfaro stated that based on the percentage the county is
supposed to get next year will be critical because no cost restraints h ave been
placed on public services. He added that if the Legislature is willing to give
the counties the option of adding a half -cent county surcha rge to the General
Excise Tax that alone would generate (over a ten (10) year period) about $19
million for each year, which the same amount the county is already put ting in
for its roads and housing. However , the Legislature is saying that it wants 75
percent of the GET collected to go bac k into the ARM for roads and the
other 25 percent to transportation , whi ch is tied to the City and County of
Honolulu to ma ke up for its short fall.
Vice Chair -elect Whitfield commented in other words the county is
subsidizing the C&C of Honolulu’s rail project.
Commissioner Takenouchi questioned what are chances does the county
have to win back its share of the TAT being that the City and County of
Honolulu has the lion’s share of representatives.
Administrator Furfaro state d that the Commission is going to have a tough
time trying to identify high controls as well as f inding ways to reduce
Cost Control Commission
Regular Open Session Minutes of February 8, 2016. Page 5
SUBJECT DISCUSSION ACTION
spending if neither the TAT nor GET comes through. He added that
although the county h as $5.5 million it will be used to cover salaries and
wages.
Commissioner Apao commented that when it comes to the salaries and
wages negotiatio ns with th e unions plays a very big part. Administrator
Furfaro stated that the negotiations are based on the fact that th e governor
gets four (4) votes, the state hospital system get s one vote and the mayors
gets one vote each, and out of the nine (9) po ssible votes, if the go vernor
secures one of the mayor s vote it’s a done deal.
Commissioner Yoshida asked if the half -cent surcharge to the General
Excise Tax would remain on Kaua‘i to which Administrator Furfaro stated
that 90 percent will remain on Ka ua‘i and the other 10 percent will go to the
S tate’s general fund.
Commissioner Yoshida stated that from the Cost Control Commission needs
to look at what is actually being proposed that will have a long term effect on
the county’s operational budget.
With no further comments or questions, Chair elect Nakashima moved onto
the next agenda item.
Business
CCC 2016 -01
Discussion on possible recommendations as it relates to Section 28.04
Article XXXVIII of the Kaua‘i County Charter.
Commissioner Yoshida indicated that the purpose of the discussion is to
identify an area and then make a recommendation on ways to r educe cost
while maintaining a reasonable level of service.
Commissioner Takenouchi asked if it was possible to request the presence of
the Co unty’s Space Planner at the next meeting to provide an update on the
Cost Control Commission
Regular Open Session Minutes of February 8, 2016. Page 6
SUBJECT DISCUSSION ACTION
plans for the old Big Save space. Co mmissioner Yoshida stated that it would
also be a good idea to ask Mr. Sullivan if he could be present at the next
meeting to update the Commission on the county -wide electricity costs.
Commissioner Hashizume asked if it was po ssible to ask the Vacancy
Review Committee for a written report on all employment requisitions that
was submitted by the departments for consideration including a justification
f or the hire and the source of funding within the approved budget.
Administrator Furfaro noted that if a position is vacant and they want to fill
the positon in the future the department would dollar fund the position , but if
it’s not dollar fund the po sition it could disappear.
Staf f acknowledged the Commissioners request and will send to the
appropriate county agencies.
With no further discussion, Chair -elect Nakashima moved onto the next
agenda item.
CCC 2016 -02 Discussion or input on possible r ecommendations for improvement to Article
XXVIII Cost Control Commission of the Kaua‘i County Charter.
Administrator Furfaro stated that the Charter Review Commissi on wants to
lock everything into place by March 28 th . Commissioner Yoshida stated that
if that’s the case , and the Com mi ssion does not come up with any new
recommendations by today , than the issue is moot. Admin istrator Furfaro
stated that the Commission could go to a councilmember to in troduce a
recommendation if it wanted to.
Commissi oner Takenouchi commented that h e is not sure what other changes
c ould be made to the Charter to expand the scope of work for the Cost
Cost Control Commission
Regular Open Session Minutes of February 8, 2016. Page 7
SUBJECT DISCUSSION ACTION
Control Commission.
Vice Chair el ect Whi tfield que stioned whether it would be an issue to review
the bu dget or would i t interfere with another Commission s responsibility.
Commissioner Takenouchi noted that it shouldn’t be an issue because in the
past , the Commission had the opportunity to see a presentation on the
budget.
Admini strator Furfaro stated that currently th e County Council looking into
creating a County Manager form of government and the Charter Review
Commission (amongst other issues ) is revisiting County D istricting . He
stated that if the proposals are submitted to the voters , and it passes , it w ould
chan ge the entire Charter. He added although the Commission is schedule d
to sunset at the end of the year after a ten year period, the C ommission ers
may propose a new amendment to make it permanent .
Commissioner Yoshida stated that if they don’t extend the Charter Review
Commission the only other way is to recreate another Charter Review
Commission or propose an amendment s to the C ouncil to which
Administrator Furfaro replied that is correct.
Commissioner’s Yoshida and Takenouchi both indicated that they had no
recommendations to make at this time.
Cha ir -elect Nakashima stated that since there are no recommendation s to be
made she would move onto the announcements.
Announcements Next quarterly meeting – Monday, April 11, 2016, at 1:30 p.m. at the
M o`ikeha Building, Liquor Conference Room.
Cost Control Commission
Regular Open Session Minutes of February 8, 2016. Page 8
SUBJECT DISCUSSION ACTION
Adjournment Chair -elect Nakashima called fo r a motion to adjourn the meeting. Commissioner Yoshida moved to adjourn the
meeting. Commissioner Takenouchi seconded
the motion. The motion carried 6:0
At 2:30 p.m . the meeting adjourned
Submitted by: __________________________________ Reviewed and Approved by: _________________________________________
Mercedes Omo , Staff Support Clerk Joanne Nakashima , Chair -elect
(X ) Approved as circulate d on April 11, 2016
( ) Approved as amended . See minutes of ___________ meeting.