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HomeMy WebLinkAboutResolution No. 2025-29COUNTY COUNCIL COUNTY OF KAUA'I Resolution No. 2025-29 RESOLUTION APPROVING THE PROPOSED FISCAL YEAR 2025-2026 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 May 30, 2025, the HSAC Executive Committee approved the proposed HSAC Fiscal Year 2025-2026 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 ~4e. 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 2025-2026, 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\2024-2026 TERM\HSAC FY 2025-2026 Budget Resolution (BC) CNT_ss.docx £l pe rsulos-an X - <!Carualbo X <!Cowben X ~ollanb X 1&.anesbiro X 1&.uali't X I l\.apo?o X m:otal 7 ~ap Qexcu~eb - - - 0 0 3&.ecu~eb - -- 0 Qtertifitate @f ~boption We berebp certifp tbat l\.eso(ution ~o. 2025-29 was abopteb bp tbe <!Council of tbe <!Countp of 1&.aua'i, $tate of ~atnai'i, JL.ibu'e, Jkamt'i, ~ab.Jai'i, on June 25, 2025 Deputy erk <!Cbairman & tlresibing ®fficer tJBateb u , 2025 Exhibit "A" FY 2025 Actual FY 2025 FY 2025 YTD (July 2024 FY 2026 Approved Adjusted -March 31, Proposed Budget Budget 2025) Budget 1 BEGINNING BALANCE $48,376.11 2 3 REVENUES 4 HSAC Membership Fees $60,000.00 $30,000.00 $60 ,000.00 5 NACo Dues 6 Hawai'i County $3 ,970.00 $3 ,970 .00 $3 ,970.00 7 City and County of Honolulu $20,330.00 Received in April $20,330.00 8 Kaua'i County $1,466.00 $1,466.00 $1 ,466.00 9 Maui County $2,893.00 Received in April $2,893.00 10 Events Income $ I 00.000.00 $254,708.12 $ I 00,000.00 11 Interest Income $30.00 $13.30 $30.00 12 Miscellaneous $0.00 $0.00 13 NACo Prescription Drug Marketing Fee $500.00 $500.00 14 NACo 3 + l $0.00 $1 ,813.19 $1,500.00 15 TOT AL REVENUE $189 ,189.00 $291,970.61 $ I 90,689.00 16 17 EXPENSES 18 Executive Committee (Eq 19 EC Travel $21,800.00 $9,274.48 $31,800.00 20 EC Auditing/Professional Services $20.000.00 $23 ,000.00 $5,709.42 $20,000.00 21 EC Meeting Supplies $700.00 $700.00 22 EC Subscriptions & Software $2,000.00 $3,551.15 $4,000.00 23 Special Committees 24 Special Committee Travel $0 .00 $0.00 25 Special Committee Miscellaneous $0.00 $0.00 26 NACo 27 NACo Board Travel $30 ,000.00 $11,175 .12 $30,000.00 28 NACo Steering Committee Travel $0.00 $0.00 29 NA Co Events & Outreach $10,000.00 $2,500.10 $10,000 .00 30 NACoDues $2 8,659.00 $28,659.00 31 WIR 32 WIR Travel $15 ,000.00 $2,563 .69 $15,000.00 33 WIR Dues $3 ,804.00 $3,804.00 34 Other 35 HSAC Promotion. Events and Outreach S5 ,000.00 $5,000.00 36 HSAC Consulting Fund (Lobbyist) $25 ,000.00 $18,814.44 $25,000.00 37 HSAC Administrative Services (ED) $50 ,261.76 $41 .884 .80 $50,261.76 38 HSAC Executive Director Travel $11 ,000.00 $8,500.00 $3,000.00 $11,000.00 39 NCCAE Dues $750.00 $1 ,500.00 $750.00 40 D&O and General Liability Insurance $1 ,315.00 $1,365.00 $1,400.00 41 Miscellaneous $48,543.46 42 TOT AL EXPENSES $225,289.76 $149,881.66 $237 ,374.76 43 44 Total Revenue $189, I 89.00 $0.00 $291,970 .61 $190,689.00 45 Total Expenses $225,289.76 $0.00 $149,881.66 $237,374.76 46 Net ($36,100 .76) $0.00 $142,088 .95 ($46,685.76) HSAC Budget Justifications FY 2025-2026 Beginning Balance will be detennined at the close of the Fiscal Year. As of March 31, 2025 the account balance was $48,376.11. This balance is prior to the transfer of funds from the 2024 HNL HSAC conference which is in the amount of$248,908.12. Membership Fees -no change. NACO Dues -no change. Event income (Annual conference): $100,000, divided by 4 = $25,000 from each county. $200,364.66: 2024 HNL HSAC conference revenue. Note that this line item used to be called "Conference income" but was deliberately changed to allow HSAC to host other 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. Interest Income -no change. NACo Prescription Drug Marketing Program -no change. EC Travel is $21,800. The number of in person meetings is 2 per year. This could include 2 day trips at $300 each, or I 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 a11 4 members to mainland conferences increases from 2 conferences =$20,000, to 3 conferences=$30,000 per year to match the same number of conferences for NACo board members. $2,500 per member according to what is defined as travel expenses in the bylaws. 3 conferences annually relating to NACo, NCCAE and WIR. 3 x $2,500 = $7,500 annual allowance per member 4 members x $7,500 = $30,000 Total for EC Travel= $30,000 + $1,800 = $31.800 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. FY 2025 Budget adjustment: HSAC EC on Nov 14, 2024: Made a budget adjustment to move $2500 allocated under HSAC ED travel to the EC Auditing/Professional Services line item. $3000 remains in the HSAC ED travel line unspent for the NCCAE annual conference in October of 2024. EC Meeting Supplies no change. Includes the cost oflunch for the HSAC EC and supporting staff members when the HSAC EC meets in person. $350 per meeting x 2 meetings per year in State= $700 EC Subscriptions & Software increased to $4,000 from $2,000 to account for the increased cost of Quick books 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, annual fee for Quickbooks. Special Committees -Travel & Miscellaneous: no change. 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. 4($2,500 X 3) = $30,000 NACo Steering Committee Travel no change. NA Co Events and Outreach remains the same at $10 ,000 for the HSAC events hosted at the NACo annual and legislative conference. NACo dues included as revenue; each county to remit assessed amounts to HSAC for payment to NACo. NACo increased the fees for 2025 bas~d on the 2020 census data. COUNTY 2025DUES HSAC TOTAL AMOUNT DUES REQUEST FROM EACH 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 $] 5,000 $17,893 TOTAL $28,659 $60,000 $88,659 \VIR 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. \VIR Dues remain the same. HSAC Promotion, Events, and Outreach remains at $5,000. These funds are to help cover costs related to communicating HSAC activities and repo1is to its members , other government officials, and the public. This also includes mailers, advertisements for annual conferences, etc. The HSAC events at the NA Co annual and legislative conference have been moved out of this budget line item and into "NACo events and outreach." HSAC Consulting Fund remains the same at $25,000. HSAC Administrative Services (ED) remains the same at $50,261.76. HSAC Executive Director Travel remains the same at $11,000. The per travel allotment is set at $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 H SAC 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 = $] 1,000. FY2025 Budget amendment: HSAC EC approved $500 for Nahelani Parsons, Executive Director to paiiicipate in the Professional Development Academy AI Leadership Academy. These funds will be taken from the HSAC ED Travel line item in the budget which has $3000 unused budget from the NCCAE annual conference that was not attended in 2024. $2500 to be used for bookkeeping and $500 remain for the AI Leadership Academy. National Council of County Association Executives Dues remains the same at $750. Miscellaneous: $48,298.41 -Kahala Hotel Payment and 245.05 -Conference Reimbursement were debited from the main account instead of the conference account in error. This was reimbursed to HSAC general account in the conference transfer of funds.