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Home My WebLink AboutResolution No. 2024-18COUNTY COUNCIL COUNTY OF KAUA'I l\,csolution No. 2024-18 RESOLUTION APPROVING THE PROPOSED FISCAL YEAR 2024-2025 OPERATING BUDGET FOR THE HAWAI'I STATE ASSOCIATION OF COUNTIES WHEREAS, the Hawai'i State Association of Counties (HSAC) is a nonprofit corporation comprised of members of the four county councils of the State of Hawai'i; and WHEREAS, at its meeting on April 5, 2024, the HSAC Executive Committee approved the proposed HSAC Fiscal Year 2024-2025 Operating Budget, which is attached hereto as Exhibit "A"; and WHEREAS, Section 21 of the HSAC Bylaws require that each council shall approve the HSAC Operating Budget for the upcoming fiscal year prior to the HSAC annual meeting; now, therefore, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF KAUA'I, STATE OF HAWAI'I, that the proposed HSAC Operating Budget for Fiscal Year 2024-2025, as provided in Exhibit "A," is approved. BE IT FINALLY RESOLVED, that a certified copy of this Resolution shall be transmitted to the President of the HSAC Executive Committee. Introduced by: BERNARD P. CARVALHO, JR. (By Request) V:\RESOLUTIONS\2022-2024 TERM\2024-271 HSAC FY 2024-2025 Budget (BC) AAO_mn.docx ~Pe liulosan <!Carbalbo X <!Cowl:Jen X tJBe<!Costa X Js.agawa X Js.uali'i X 3R.apo~;o X W:otal 6 ~ap ~xtu%eb 3Retu%eb X 0 1 0 QCertfff cate <9f aboption We berebp certifp tbat 3R.esolution ~o. 2024-18 was al:roptel:r hp tbe <!Council of tbe <!Countp of Js.aua'i, $tate of J'!,)awai'i, JLibu'e, Js.aua'i, J'!}awai'i, on April 24, 2024 ~ <!Cbairman & flresil:ring ®fficer tJBateb April 24, 2024 Exhibit "A" Hawai'i State Association of Counties Fiscal Year (FY) 2025 Proposed Operating Budget FY 2024 FY 2024 Actual Approved YTD (July 2023 FY 2025 Proposed Budl!et -03/08/2024) Budget 1 BEGINNING BALANCE $132,302.63 $223,368.91 2 REVENUES 3 Membership Fees $60,000.00 $60,000.00 4 NACo Dues 4a Hawai'i Cowity $3,452.00 $3,970.00 4b City and Cowity of Honolulu $19,064.00 $20,330.00 4c Kaua'i County $1,342.00 $1,466.00 4d MauiCowity $2,893.00 $2,893.00 5 Events Income $60,000.00 $145,973.71 $100,000.00 6 Interest Income $30.00 $21.35 $30.00 7 Miscellaneous $0.00 $0.00 $0.00 8 NACo Prescription Drug Marketing Fee $0.00 $287.50 $500.00 9 TOT AL REVENUE $146,781.00 $146,282.56 $189,189.00 10 EXPENSES 11 Executive Committee (EC) 12 EC Travel $23,600.00 $6,097.48 $21,800.00 13 EC Auditing/Professional Services $19,000.00 $20,000.00 14 EC Meeting Supplies $200.00 $700.00 15 EC Subscriptions & Software $1,400.00 $1,585.90 $2,000.00 16 Special Committees 17 Special Committee Travel $500.00 $0.00 $0.00 18 Special Committee Miscellaneous $100.00 $0.00 $0.00 19 NACo 20 NACo Board Travel $30,000.00 $5,000.00 $30,000.00 21 NACo Steering Committee Travel $0.00 $0.00 $0.00 22 NACo Events & Outreach $4,000.00 $0.00 $10,000.00 23 NACo Dues $26,751.00 $0.00 $28,659.00 24 WIR 25 WIR. Travel $12,500.00 $2,454.56 $15,000.00 26 WIR.Dues $3,804.00 $0.00 $3,804.00 27 Other 28 HSAC Promotion, Events and Outreach $3,185.00 $3,163.65 $5,000.00 29 HSAC Consulting Fund (Lobbyist) $25,000.00 $6,249.00 $25,000.00 30 HSAC Administrative Services (ED) $50,261.76 $25,130.88 $50,261.76 31 HSAC Executive Director Travel $7,500.00 $3,469.81 $11,000.00 32 National Council of County Association Executives Dues $750.00 $750.00 $750.00 33 D&O and General Liability Insurance $1,315.00 $1 ,315.00 $1,315.00 34 TOTAL EXPENSES $209,866.76 $53,151.28 $225,289.76 35 36 Total Revenue $146,781.00 $146,282.56 $189,189.00 37 Total Expenses $209,866.76 $53,151.28 $225,289.76 38 Net ($63,085.76) $93,131.28 ($36,100.76) 38 Starting Reserve $132,302.63 $223,368.91 39 Ending Reserve $69,216.87 $222,110.69 HSAC Budget Justifications FY 2024-2025 1. Beginning Balance will be determined at the close of the Fiscal Year. As of March 8, the account balance was $223,368.91. 3. Membership Fees will remain the same. 4. NACO Dues will remain the same. 5. Event income (Annual conference): $100,000, divided by 4 = $25,000 from each county. • The title for this line item is amendment from "Conference income" to "Event income" allowing for HSAC to host other types of revenue generating events throughout the year. • The host county is primarily responsible for generating conference revenue. Other counties are encouraged to support via sponsorship, the golf tournament, registration or by hosting another fundraising event. 6. Interest Income remains $30. 8. NA Co Prescription Drug Marketing Program: Increase due to a new contract that was signed in the last fiscal year which is now bringing in revenue to HSAC. 12. EC Travel is $21,800. The number of in person meetings is amended from 4 to 2 per year. This could include 2 day trips at $300 each, or 1 overnight at $600. • Travel includes: Air, Ground, Lodging, Registration ■ One day travel = $300, which includes car rental ($100) and round trip flight ($200). For two day travel, $600, which includes car rental ($200), hotel ($200), and round trip flight ($200). ■ 3 members will be traveling, as 1 member remains on island ■ Proposed budget includes 2 in person day trip meetings per year for HSAC EC. Total of 2 visits per year, for 3 members. ■ 6 X $300 = $1,800 • EC travel for all 4 members to mainland conferences remains the same at $20,000. ■ $2,500 per member according to what is defined as travel expenses in the bylaws. ■ 2 conferences annually on the mainland out of the 2 NACo and 1 WIR ■ 2 x $2,500 = $5,000 annual allowance per member ■ 4 members x $5,000 = $20,000 • Total for EC Travel= $20,000 + $1,800 = $21 ,800 13. EC Auditing/Professional Services is $20,000 which includes $15,000 for the cost of the audit and $5,000 for accounting fees including the annual tax filing. 14. EC Meeting Supplies increased to $700 from $200 to include the cost oflunch for the HSAC EC and supporting staff members when the HSAC EC meets in person. o $350 per meeting x 2 meetings per year in State = $700 15. EC Subscriptions & Software increased to $2,000 from $1,200 to account for the increased cost of Quickbooks and the online accounts. Includes but is not limited to squarespace website fee, domain purchase, zoom account, google drive storage, annual business filing, charitable organization filing fee. • Including the $900 annual fee for Quickbooks. 16. Special Committees -Travel & Miscellaneous (Line item 17 & 18) Line 17 has decreased from $500 to $0 and Line 18 has decreased from $100 to $0. 20. NACo Travel remains the same at $30,000. • Travel includes: Air, Ground, Lodging, Registration • $2,500 for each of the 3 board members, 4 meetings per year. e 4($2,500 X 3) = $30,000 21. NA Co Steering Committee Travel has decreased from $4,000 to $0 as this has not been used in recent years. 22. NACo Events and Outreach increased from $4000 to $10,000 for the HSAC events hosted at the NA Co annual and legislative conference. These were previously included under the line item "HSAC promotions, events, and outreach" and was moved to this line item for clarity. 23. NACo dues included as revenue; each county to remit assessed amounts to HSAC for payment to NACo. NACo increased the fees for 2025 based on the 2020 census data. COUNTY 2025DUES HSAC TOTAL AMOUNT DUES REQUEST FROMEACH COUNTY Hawai 'i County $3,970 $15,000 $18,970 City and County of $20,330 $15,000 $35,330 Honolulu Kaua 'i County $1,466 $15,000 $16,466 Maui County $2,893 $15,000 $17,893 TOTAL $28,659 $60,000 $88,659 25. WIR Travel remains the same at $15,000. • Travel includes: Air, Ground, Lodging, Registration • Budget for $15,000 = ($2,500 x 2 Board members x 3 meetings). • The FY24 budget line for this was amended to be decreased to $12,500, as one WIR member chose not to travel to the WIR conference and the funds were reallocated elsewhere in the budget. 27. WIR Dues remain the same. 28. HSAC Promotion, Events, and Outreach decreased from $15,000 to $5,000. • These funds are to help cover costs related to communicating HSAC activities and reports to its members, other government officials, and the public. This also includes mailers, advertisements for annual conferences, etc. • The HSAC events at the NACo annual and legislative conference have been moved out of this budget line item and into "NACo events and outreach." • The FY24 budget line item for this was amended as the funds were reallocated to be used elsewhere. 29. HSAC Consulting Fund remains the same at $25,000. 30. HSAC Administrative Services (ED) remains the same at $50,261.76. 31. HSAC Executive Director Travel increased to $11,000 from $7500. The per travel allotment of $2,500 has been increased to $3,000 per trip due to cost of travel to the mainland often exceeding $2,500 and the ED does not have access to other county travel funds to be reimbursed from. • Includes 3 trips at $3000, including NACO/WIR Conferences, and the National Council of County Association Executives (NCCAE) conference. • $2000 allocated for reimbursement of travel expenses to attend the HSAC annual conference. • Cost of the flight not to exceed the amount to travel from Honolulu to the conference venue. • (3 X $3,000) + $2,000 == $11,000. 32. National Council of County Association Executives Dues remains the same at $750.