The Mayor of Honolulu testified before the House Committee on Finance regarding the city's financial health and priorities. Key points included: (1) Ensuring the city can rely on timely payments from the state's collection of the general excise tax surcharge to fund the city's rail project. (2) Requesting the legislature review the "necessary and proper" costs for the state to collect the surcharge given the large fee retained. (3) Asking the legislature to remove the cap and increase the city's allocation of transient accommodations tax revenues given the city spends double its allocation on tourism-related services.
The 2010 Utah General Legislative Session will be remembered for the responsible actions of legislators to balance the budget without impairing Utah’s nascent economic recovery.
The Chamber worked to protect education funding and to advance man other business friendly policies. For a recap of the 2010 session, see the prioritized list of bills the Chamber either supported or opposed this session.
The 2010 Utah General Legislative Session will be remembered for the responsible actions of legislators to balance the budget without impairing Utah’s nascent economic recovery.
The Chamber worked to protect education funding and to advance man other business friendly policies. For a recap of the 2010 session, see the prioritized list of bills the Chamber either supported or opposed this session.
The Pennsylvania Public Utility Commission responded to each point raised in a draft copy of the PA Auditor General's audit of how Act 13 impact fee money, raised from Marcellus Shale drillers, gets spent by local municipalities. The PUC says it's not their job to monitor how the money gets spent, only in how much is raised and distributed.
Pennsylvania Public Utility Commission Act 13/Impact Fees Audit by PA Auditor...Marcellus Drilling News
A biased look at how 60% of impact fees raised from PA's shale drilling are spent, by the anti-drilling PA Auditor General. He chose to ignore an audit of 40% of the impact fees, which go to Harrisburg and disappear into the black hole of Harrisburg spending. The Auditor General claims, without basis in fact, that up to 24% of the funds are spent on items not allowed under the Act 13 law.
On June 14, 2010, Health & Medicine Policy Research group (HMPRG) hosted a forum, “The State’s Fiscal Crisis: Changing Our Collective Response.” With over 70 attendees, the forum explored the impact of the State’s budget and recent cuts on health and human services in Illinois. Participants heard from panel speakers about how we might collectively respond to the crisis and ensure responsible and adequate funding for education, health, and human services in Illinois. Materials from the forum can be found on the HMPRG website (www.hmprg.org)
The Pennsylvania Public Utility Commission responded to each point raised in a draft copy of the PA Auditor General's audit of how Act 13 impact fee money, raised from Marcellus Shale drillers, gets spent by local municipalities. The PUC says it's not their job to monitor how the money gets spent, only in how much is raised and distributed.
Pennsylvania Public Utility Commission Act 13/Impact Fees Audit by PA Auditor...Marcellus Drilling News
A biased look at how 60% of impact fees raised from PA's shale drilling are spent, by the anti-drilling PA Auditor General. He chose to ignore an audit of 40% of the impact fees, which go to Harrisburg and disappear into the black hole of Harrisburg spending. The Auditor General claims, without basis in fact, that up to 24% of the funds are spent on items not allowed under the Act 13 law.
On June 14, 2010, Health & Medicine Policy Research group (HMPRG) hosted a forum, “The State’s Fiscal Crisis: Changing Our Collective Response.” With over 70 attendees, the forum explored the impact of the State’s budget and recent cuts on health and human services in Illinois. Participants heard from panel speakers about how we might collectively respond to the crisis and ensure responsible and adequate funding for education, health, and human services in Illinois. Materials from the forum can be found on the HMPRG website (www.hmprg.org)
A memo from Honolulu City Council Budget Chair Ann Kobayashi to the Carlisle administration laying out the schedule for annual budget briefings set to begin in March 2012.
City of Novi, Michigan
FISCAL YEAR 2009-2010
BUDGET MESSAGE
March 2009
It’s not that looking into the future is bad, so long as one does not restrict the present
according to a future more distant than one can see… Life itself [is] like driving at night:
You can only see as far as your headlights, but you can make the whole trip that way.”
E. L. Doctorow quoted in “The New Pioneers”, Thomas Petzinger, Jr.
Dear Mayor Landry and City Council Members:
As Novi looks ahead and plans for the future; we will not be diverted from goals even
though fog may lie ahead. To help us look forward, we rely upon community
involvement from volunteers and boards and commissions to create master plans. Staff
and outside experts provide elected leadership with options and strategies to lay out the
roadmap as our City of Novi drives forward. We apply a success formula of APPEAR
(Analyze, Plan, Prepare, Execute, Adjust, and Repeat).
On February 2, 2012 at the meeting of the Economic Development & Public Policy Committee, Roger Stancil, Town Manager for Chapel Hill gave a presentation on the Town of Chapel Hill’s budget process, with a focus on priority-based budgeting.
Chatham County, Office of the Lee Smith, Chatham County Manage.docxchristinemaritza
Chatham County, Office of the Lee Smith, Chatham County Manager
Georgia County Manager 124 Bull Street, Suite 220
Savannah, Georgia 31401
Fiscal Year 2017 Proposed Budget & Budget Message
Chairman Albert J. Scott, Board of Commissioners
& the Citizens of Chatham County:
As I send you the proposed budget for Fiscal Year (FY) 2017, it is a good time to take stock of our
financial health. I can report that it is strong: we have an AA bond rating, which places Chatham County
in a mid-level position as compared to more than 3,000 counties nationwide. We can do better. With
the Board's direction, we have established the 90 day reserve, we are setting aside funds for CIP
(Capital Improvement Projects), and we are setting a course of action that will make us eligible for
being re-rated with the intention of reaching AAA status. This will not only define Chatham County as
a financially sound local government but will additionally demonstrate that we are following plans set
forth financially without major deviation. These actions also make Chatham eligible for lower cost
financing as we become an attractive risk to investors. This will prove that our
administration/management ability is strong in the field of finance, planning and implementation of
financial policies, placing Chatham County on course for a potential upgrade in the bond rating, saving
the County millions in future debt costs.
In order to understand where we are headed, it is important to understand the regional economic
impacts in our county and community. Our revenues and expenditures are driven by housing,
manufacturing, retail sales, etc. and we as local government must understand these complex issues
in order to develop long term plans to meet the needs of the community. Therefore, in cooperation
with Armstrong State University, an economic impact analysis has been prepared covering 2016-2017
for your review in Attachment A. Without a map, direction or plan, we will waste precious time and
investment opportunities for our community. Planning is the key to our potential success.
We have reasonable and improving reserve levels and a good balance sheet with affordable debt
levels - giving us the ability to continue infrastructure investments in our community with strategic
planning and guidance as to revenue sources. This isn't an accident - it is the direct result of a strong
tradition of sound financial and management practices. So why are strong finances so important?
Without them, it would be very difficult to provide the breadth, depth and quality of services for which
we are known.
This proposed budget continues this tradition. As we approach this year's budget process, we do have
challenges - but they are good challenges. They are a direct result of our success as a vibrant, growing
and diverse community. First among these is meeting the demands of a growing population, which
presents challenges to Chatham County infrastructure as ...
County Budget Forecast FY 2014 and FY 2015Fairfax County
County Budget Forecast FY2014 and FY 2015
Joint Meeting of the Fairfax County Board of Supervisors and the Fairfax County School Board
November 27, 2012
Gov. Ige sent a letter to California Congresswoman Anna Eshoo in response to her August 2020 request for information about Hawaii's pandemic response.
https://www.civilbeat.org/2020/08/california-congresswoman-wants-answers-on-hawaiis-virus-response-effort/
Audit of the Department of the Honolulu Prosecuting Attorney’s Policies, Proc...Honolulu Civil Beat
This audit was conducted pursuant to Resolution 19-255,
requesting the city auditor to conduct a performance audit of the Honolulu Police Department and the Department of the Prosecuting Attorney’s policies and procedures related to employee misconduct.
Audit of the Honolulu Police Department’s Policies, Procedures, and ControlsHonolulu Civil Beat
The audit objectives were to:
1. Evaluate the effectiveness of HPD’s existing policies, procedures, and controls to identify and respond to complaints or incidents concerning misconduct, retaliation, favoritism, and abuses of power by its management and employees;
2. Evaluate the effectiveness of HPD's management control environment and practices to correct errors and prevent any misconduct, retaliation, favoritism, and abuses of power by its
management and employees; and
3. Make recommendations to improve HPD’s policies, procedures, and controls to minimize and avoid future managerial and operational breakdowns caused by similar misconduct.
1. OFFICE OF THE MAYOR
CITY AND COUNTY OF HONOLULU
530 SOUTH KING STREET, ROOM 300 * HONOLULU, HAWAII 96813
PHONE: (808) 768-4141 * FAX: (808) 768-4242 * INTERNET: www.honolulu.gov
KIRK CALDWELL EMBER LEE SHINN
MAYOR MANAGING DIRECTOR DESIGNATE
GEORGETTE T. DEEMER
DEPUTY MANAGING DIRECTOR
TESTIMONY OF KIRK CALDWELL, MAYOR
CITY AND COUNTY OF HONOLULU
BEFORE THE HOUSE
COMMITTEE ON FINANCE
January 15, 2013
3:00 pm, Conference Room 309
TO: Honorable Sylvia Luke, Chair
Members of the Committee on Finance
Thank you for the opportunity to provide the Committee on Finance with an
update on the activities and financial health of the City and County of Honolulu.
I took office thirteen days ago. The priorities of my administration are:
First: Build Rail Better.
In December 2012, the City and the Federal Transit Administration (FTA) signed
a historic agreement that secures $1.55 billion in federal funding for Honolulu’s rail
transit system. The signing of the Full Funding Grant Agreement (FFGA) marks the final
step of the FTA’s New Starts federal funding process for O`ahu’s new rail system and
makes $200 million in federal funding available to the Honolulu rail project for fiscal year
2012.
A week later the Federal Court ruled that the City may proceed with the first three
project phases and that certain pre-construction design and engineering work could
proceed in the fourth phase.
These two events put the City’s rail project back on track to be operational in
2019. Over the past year, I’ve listened to our Oahu residents about their concerns
about the rail project. Based on their concerns, I am committed to building rail better by
ensuring that:
• Transit stations reflect historical and unique neighborhoods in a visually
sensitive fashion, preserving their “sense of place,”
• Transit corridors are beautified, by planting trees and removing visual
barriers such as power lines,
2. January 15, 2013
Page 2
• Transit Oriented Development plans move ahead as quickly as possible to
create liveable, walkable communities around transit stations to support
greater ridership
In order to build rail better, the City needs to be able to rely on timely and
accurate payments from the State for the one half percent general excise tax (GET)
surcharge collected from businesses doing business in the City and County of Honolulu.
The chart below identifies the GET surcharge revenues received by the City (on
an accrual basis) and the estimated amount retained by the State for collection
services.
Fiscal Year GET surcharge payments Est. Amount Retained
2007 48 million 5.3 million
2008 169 million 18.8 million
2009 161 million 17.9 million
2010 158 million 17.4 million
2011 179 million 19.9 million
2012 191 million 21.2 million
We recognize that the GET surcharge was enacted just as the nation faced one
of the worst economic downturns in history. We understand that the 10% administrative
fee collected from the surcharge has helped the State achieve a balanced budget.
However, Hawaii and the nation are poised toward economic recovery and it is time to
reconsider the 10% collection fee.
The enabling law which authorized the City to adopt a GET surcharge specifies
that the 10% fee shall be used “to reimburse the State for the costs of assessment,
collection, and disposition of the county surcharge on state tax incurred by the State…
the costs of assessment, collection, and disposition…shall include any and all costs,
direct or indirect, that are deemed necessary and proper to effectively administer this
section…” (HRS §248-2.6(a)(c))(emphasis added)
In 2012, the fees collected amounted to nearly the entire budget to operate the
State Tax Department! See chart attached. The Legislature could not have intended to
pay for nearly the entire operation of its Tax Department through the imposition of the
10% administrative fee taken off the top of the one-half percent GET surcharge.
We ask the Legislature to look into the collection of the GET, ask for an
explanation about the procedures and auditing practices put into place to ensure the
City receives accurate and timely payments, and review the “necessary and proper”
administrative costs to collect the one half percent surcharge. We intend to introduce
legislation to rescind the 10% fee and permit a reasonable administrative charge to
reimburse the Tax Department for its collection services.
3. January 15, 2013
Page 3
It is my understanding that during the past year, the Tax Department made
adjustments for unexplained reasons. For example, in the first quarter of FY2013 (for
the period July-September 2012), the Tax Department reduced the payment by nearly
$10 million because it claims a reporting error happened in the quarter ending
December 2011. Yet, the City has yet to receive any information on what caused the
alleged error and whether the problem has been corrected. In fact, the City receives no
information to verify that the sums it receives are correct because the State does not
report accurately on the total collections for GET on Oahu businesses.
The GET surcharge was enacted to build the rail system. The taxpayers have the
right to know that its taxes are being spent on the purpose intended – to build a rail
system.
Second: Keeping The City Beautiful, Safe and Accessible.
Three priorities of my administration affect Hawaii’s largest industry, tourism.
That is restoration of bus routes, clean up and beautification of our city parks, and
keeping our City safe. These city services benefit both our residents and our visitors.
And without these essential services, Honolulu would not be able to attract the over
seven million visitors that pass through every year.
The City’s portion of the transient accommodations tax (TAT) is capped at $41
million. TAT is intended to compensate the counties for the services that support the
tourist industry. Based on media reports, it appears that TAT will exceed projections in
2012 and is forecast to be higher for 2013. We’ve looked at the cost of providing some
of these services that are key to making our City a desirable place to visit.
Oahu generates approximately 80% of the TAT revenue collected. Yet, the City’s
share of TAT amounts to only 12% under the cap. See chart attached. Our costs for
city services that support the tourist industry far exceed the TAT allocation. As you can
see from the attached chart, the City spends nearly double the TAT allocation.
We ask that the Legislature consider removing the cap, rescinding the sunset
date to allow the TAT rate to remain at 9.25%, and increasing the fair share allocations
to the counties, which in turn should result in a corresponding increase in the allocation
to the City. We understand that Hawaii’s economic recovery is still fragile. However, we
expect the economy to recover and that will bring in more visitors, generating increased
TAT revenues.
The City faces many challenges in the years ahead. Foremost is the
construction of the rail system. Other infrastructure needs demand attention, such as
improved roads, our sewer system, trash and recycling. Taking care of the elderly and
homeless, providing affordable housing and quality of life services are important to
create the welcoming atmosphere that invites visitors to return again and again.
Reasonable allocation of TAT revenues, which reimburses the City for services
provided, guarantees a thriving visitor industry.
4. January 15, 2013
Page 4
The City appreciates the Legislature’s willingness to listen to our needs. I look
forward to working with the Governor and members of the Legislature on the budget
issues mentioned above as well as other policy issues with financial impact, such as the
Natatorium, collective bargaining contracts, consolidation of emergency management
services, and the PLDC.
Respectfully submitted,
Kirk Caldwell
Mayor