HomeMy WebLinkAboutResponse Budget Review Follow-Up 03-27-2020
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4444 Rice Street Suite A150 • Līhu‘e, Hawai‘i 96766 • (808) 241-4922 (b) • (808) 241-5127 (f)
An Equal Opportunity Employer
OFFICE OF BOARDS & COMMISSIONS
THE COUNTY OF KAUA‘I
DEREK S. K. KAWAKAMI, MAYOR
MICHAEL A. DAHILIG, MANAGING DIRECTOR
ELLEN CHING
ADMINISTRATOR
MEMORANDUM
TO: Honorable Arryl Kaneshiro, Council Chair
FROM: Ellen Ching, Boards and Commissions Administrator
VIA: Michael Dahilig, Managing Director
DATE: March 31, 2020
RE: FISCAL YEAR 2020-2021 BUDGET FOLLOW-UP QUESTIONS FROM THE
MARCH 27, 2020 DEPARTMENTAL BUDGET REVIEWS
________________________________________________________________________
All Departments (or Department of Finance may submit consolidated response)
1. Please assist the Council by providing a department-by-department reasoning and
clear justification for any significant adds or cuts to any individual budgets (i.e.,
changes of 5% or more from th prior fiscal year). Additionally, even if the budget
isflat from last year, please explain whether significant costs remain justified in light
of COVID-19.
Response will be provided by Department of Finance.
2. Please explain whether Capital Improvement Projects (CIP) remain justified in light
of COVID-19 and whether any proposed CIP projects can be deferred.
Not applicable.
3. For ALL Departments:
a. Please confirm the number of current position vacancies, if any, that you
have.
The Office of Boards and Commissions does not have any vacancies.
b. For all vacancies, please describe the current recruitment effort, if any.
Not applicable.
c. For vacancies that are not currently in recruitment, please provide the date
you intend to initiate recruitment, how long uou anticipate recruitment taking,
and the earliest date you expect the position to be filled or the new hire to
start work.
Not applicable.
Michael
Dahilig
Digitally signed by
Michael Dahilig
Date: 2020.04.01 16:40:25
-10'00'
Page 2 of 2
4. What are the new pilot initiatives that your Office anticipates taking on in the next
year?
The Office of Boards and Commissions anticipates initiating and conducting a
robust digital media public information campaign on the charter amendments to
engage voter participation.
5. Regarding the Budget Narrative provided, explain the description, purpose and
responsibilities of the proposed “Traffic Safety Council.” How did this proposed
council come about? Will the County now be reconsidering its formation based on
our forecasted diminished fiscal situation caused by COVID-19?
The proposed Traffic Safety Council is in response to the following State laws:
a. HRS § 286-6 County traffic or highway safety councils
Mandates the establishment of a county traffic or highway safety council and
defines the purpose as advising the mayor on matters relating to highway
safety.
b. 2019 HB 757 (Act 134) Relating ot Transportation
Mandates the State Highway Safety Council to work in collaboration with the
County Traffic Safety Council to develop an action plan to reduce traffic
fatalities to zero. Furthermore, mandates the State and County Departments
of Transportation to adopt a Vision Zero policy that seeks to prevent and
eliminate all traffic fatalities.
Given the State mandates, the County is required to more forward with the
establishment of Traffic Safety Council. Should these laws be amended or
repealed, the Council’s formation and/or operations can be revalutated at that time.
6. The Department of Human Resources is still handling the recruitment process for
the hiring of the Fire Chief, correct? If not, why not?
Yes, the Department of Human Resources (HR) is still handling the recruitment
process for the hiring of the Fire Chief. It is however a joint process between the
Office of Boards and Commission, the Fire Commission and the Department of
Human Resources. HR received all of the resumes and essays and communicated
with the applicants. The Fire Commission or it’s permitted interaction group
reviewed all resumes, essays and interviewed the finalists. The Office of Boards
and Commissions provided all of the administrative support to the Fire Commission
to complete their tasks. HR is continuing to work on the final steps in the hiring
process which has been delayed due to COVID – 19.
www.kauai.gov
4444 Rice Street Suite 235 • Līhu‘e, Hawai‘i 96766 • (808) 241-4900 (b) • (808) 241-6877 (f)
An Equal Opportunity Employer
OFFICE OF THE MAYOR
THE COUNTY OF KAUA‘I
DEREK S. K. KAWAKAMI, MAYOR
MICHAEL A. DAHILIG, MANAGING DIRECTOR
MEMORANDUM
TO: Honorable Arryl Kaneshiro, Council Chair
FROM: Michael Dahilig, Managing Director
DATE: March 31, 2020
RE: FISCAL YEAR 2020-2021 BUDGET FOLLOW-UP QUESTIONS FROM
THE MARCH 27, 2020 DEPARTMENTAL BUDGET REVIEWS
______________________________________________________________________
This memorandum is in response to your follow-up questions from the March 27, 2020
Departmental Budget Reviews.
Office of the Mayor
1. Regarding Regular Salaries, Position Number 9051, proposed to be reallocated
from Program Admin Officer II (page 181) to Deputy Managing Director (page 4),
why is the position noted as “ORD”? Would this position need to be added to the
salary-setting process effectuated by Resolution of the Salary Commission?
Additionally, would the position number need to be changed from 9051 to
something like “E##”?
Response will be provided by Department of Human Resources.
2. Considering the current situation with COVID-19, what types of policies does the
Administration plan to implement in the next fiscal year to reduce expenses (no
hiring of vacant positions, furloughs, reductions in travel policies, strict overtime
guidelines, et cetera)?
In response to the impact on the economy from COVID-19, the Administration is
looking to overhaul the proposed budget with strident adaptations which include
but are not limited to: no new positions; no new vehicles or heavy equipment,
except what is required for the landfill operations; all positions not filled by the
freeze deadline will be $1 funded; no additional revenue bills & no tax increases;
expense areas targeted for significant reductions include; Grant in
Aid, travel, suspension of General Fund contribution to Housing Development
Fund; no increase in Humane Society funding, and other supply categories. In
addition, any current excess (approx. $9.8M) of fund balance over and above our
current Reserve, will be held to further strengthen our Reserve capability.
An Equal Opportunity Employer
3. Please provide a list of how the $100,000 in Grant –In-Aid was awarded or is
being awarded out in the current Fiscal Year 2019-2020 and for the prior Fiscal
Year 2018-2019?
2019-2020 – Awarded via Competitive Grant Process
Kauaʻi Japanese Cultural Society $10,000
Hui O Mana Ka Puuwai Canoe Club $6,300
Kauaʻi Independent Food Bank $5,000
Child and Family Services $16,000
YWCA $3,000
Festival of Lights $5,000
Kauaʻi Concert Association $5,000
Hawaiʻi Food Bank-Kauai Branch $12,000
Life’s Bridges Hawaii $10,000
Kapaʻa High School-Project Grad $2,500
Kauaʻi High School-Project Grad $2,500
Waimea High School-Project Grad $2,500
2018-2019 – Line Items In Budget
4. Please continue to explore increased financial assistance from federal money,
such as Community Development Block Grant (CDBG) moneys.
Yes, the Administration continues to explore assistance with our Federal
agencies and partners including CDBG monies.
Kauaʻi Concert Association $2,160
Hawaʻii Children’s Theater $1,350
Kauaʻi Hospice $1,650
Lights on Rice $1,245
Kapaʻa High School-Project Grad $2,500
Kauai High School-Project Grad $2,500
Waimea High School-Project Grad $2,500
Festival of Lights $10,000
American Red Cross $50,000
Life’s Choices Mini Grants $11,160
JPO Picnic $1,000
Kauaʻi Independent Food Bank $8,000
Kauaʻi Philippine Cultural Center $500,000
International ACE Conference $10,000
www.kauai.gov
4444 Rice Street Suite 280 • Līhu‘e, Hawai‘i 96766 • (808) 241‐4200 (b) • (808) 241‐6529 (f)
An Equal Opportunity Employer
DEPARTMENT OF FINANCE
THE COUNTY OF KAUA‘I
DEREK S. K. KAWAKAMI, MAYOR
MICHAEL A. DAHILIG, MANAGING DIRECTOR
REIKO MATSUYAMA
DIRECTOR
MICHELLE L. LIZAMA
DEPUTY DIRECTOR
MEMORANDUM
TO: Honorable Council Chair Arryl Kaneshiro
FR: Reiko Matsuyama, Director of Finance
Ken Shimonishi, Budget Administrator
VIA: Michael A. Dahilig, Managing Director
DATE: April 1st, 2020
RE: FISCAL YEAR 2020-2021 BUDGET FOLLOW-UP QUESTIONS
FROM THE MARCH 27, 2020 DEPARTMENTAL BUDGET REVIEWS
All Departments (or the Department of Finance may submit a consolidated response) 1. In light of the cancelation of Budget Reviews, please assist the Council by providing a department-by-department reasoning and clear justification for any significant adds or
cuts to any individual budgets (i.e., changes of 5% or more from the prior fiscal year). Additionally, even if the budget is flat from last year, please explain whether significant
costs remain justified in light of COVID-19.
Response: In consideration of the upcoming meetings with Council, we request to defer
on this analysis until after the Administration has had an opportunity to share its revised
budgetary assumptions and draft budget following April 15th.
2. Please explain whether requested Capital Improvement Projects (CIP) remain justified in light of COVID-19 and whether any proposed CIP projects can be deferred.
Response: Other than repurposing of current project balances, CFD projects, Host
Community Benefits, & Bond Funds available, we anticipate no additional funding from the General Fund to new CIP projects.
Revenue Forecasting
1. Regarding Revenues from Investment, why is there such a large increase compared to
the prior year and does the Administration expect this number to change in the Mayor’s
Supplemental Budget Communication?
Response: This was an estimate based on last 2 years actual data to budget Interest
Earned (+1.4M), however in light of recent COVID-19 events, budget will be reduced to
prior budget practices.
2. What major changes in revenue should the County expect with the COVID-19 crisis?
Please provide an advance idea of what the new numbers will look like in the Mayor’s
Supplemental Budget Communication (G.E. Tax, Highway Fund items, Sewer Fund,
Golf fees, et cetera). Please provide a detailed breakdown by Fund and a total
overall change in revenue for the Operating Budget.
2
Response: From the March 13th submittal and in accordance with the Administration’s
request of March 21st to receive bills, the Council may expect the following decreases:
General Fund –
Real Property Taxes (Residential Investor) <$2.3M>
Interest Earned (COVID-19) <$1.4M>
Re-Registration & Duplicate Certificates <$100.k>
Camping Permits <$378.k>
<$4.178M>
G.E. Tax fund (25% reduction, COVID-19) <$6.5M>
Solid Waste –
Landfill Tipping <$218.5k>
Refuse Commerical <$93.6k>
<$312.1k>
Sewer –
Sewer Residential <$270k>
Sewer Commercial <$93.6k>
<$363.6k>
Golf – revenue bill <$203k>, COVID-19 <$206k> <$409k>
While these are current assumptions, further adjustments may be warranted. Under HRS
237D-6.5, the Administration expects the County will receive its full share of Transient
Accommodations Tax share. This is with TAT revenues based on 9.25% tax rate collected
state wide is in excess of $200M (37% of FY19), the priority distribution includes $103M
to the Counties, followed by $3M to State Special Land Dev. Fund, and any excess to
State General Fund.
3. When can we expect to get a clearer revenue forecast from the State Council on
Revenues? How severely do we anticipate TAT and GET to be reduced? Please
provide the Council with any updates between now and May 8, 2020?
Response: The latest Council on Revenue forecast can be found at
http://files.hawaii.gov/tax/useful/cor/2020gf03-11_with0313_Rpt2Gov.pdf
“The Council lowered the FY 2021 forecast from 4.0% to 0.0% in an expectation of an
economic downturn. The Council raised the forecast for FY 2022 to 5.0% and forecasted
that General Fund growth would be 4.0% for FY 2023-2026, assuming that the effects of
the COVID-19 virus would not be long-term”
The next Council on Revenues Meeting appears to be scheduled for May 28th, 2020 2:00
PM.
4. Do you anticipate any layoffs or furloughs as a result of the anticipated drastic decrease
in revenues?
3
Response: Undetermined at this time.
Real Property Taxes & Other Fees
1. What kind of impact does the Administration expect COVID-19 to have on the County’s
real property tax (RPT) revenues? Does the Administration still plan for and anticipate
an $11.9 million increase? Does the Administration anticipate that the County may
need to raise the RPT rates on any other categories in addition to Residential Investor?
Please provide any updates on the County’s forecasted RPT Revenues between now
and May 8, 2020?
Response: There is no impact anticipated for FY21 as assessments and valuations were
determined in accordance with the Certified Roll of February 28, 2020. With the May 8th
submittal, the increase expected is $9.8 million, again in accordance with the Certified
Roll, without pursuing any RPT rate increases including the Residential Investor category.
We do not anticipate changes in the RPT revenues, other than what is stated above.
2. What kind of impact does the Administration expect COVID-19 to have on the County’s
Other Revenues? Does the Administration still plan to increase the contribution from the
General Fund to the Housing Development Fund by
$1.8 million? If not, what is the plan? Does the Administration still plan to contribute
$779,000 to the Public Access Fund? If not, what is the plan? Please provide any updates
on the County’s forecasted Other Revenues between now and May 8, 2020?
Response: The impacts of COVID-19 appear to be broad and uncertain at this time. We
have adjusted revenue items as indicated in Revenue Forecasting #2, in addition we are
currently reviewing other less direct areas that may be impacted, (i.e. Solid Waste &
Sewer Commercial revenue streams, and Highway fuel tax as well.)
The Administration is not currently looking to be increasing contribution from the General
Fund to the Housing Development Fund. We are proposing the suspension of this
contribution at this time in order to balance the General Fund and other fund support.
Yes, the contribution to the Public Access Fund will be made in accordance with the
minimum requirement as outlined in Kauai County Code Sec. 6-14-1.
The Administration will share revenue assumptions with the Council on April 8th, and any
significant changes thereafter.
3. Do you anticipate that the County may need to consider raising any other fees in order for those programs to continue? Please provide any updates on the County’s Other Fees
between now and May 8, 2020?
Response: The Administration is not proposing raising any other fees in this budget submission, however should the Council desire to fund or increase funding to these
programs, the Council may propose appropriate fee measures.