DOC

DEPARTMENT OF FINANCE

By Richard Snyder,2014-08-07 01:45
16 views 0
DEPARTMENT OF FINANCE

    DEPARTMENT OF FINANCE

ROLE AND DUTIES

    The Department of Finance’s significant functions are financial planning and administration, and its primary responsibilities are in five areas: accounts, budget, assessment, purchasing and treasury.

    The department is organized into five divisions: accounts, budget, real property tax, purchasing and treasury.

    The Accounts Division is responsible for processing payments for all County obligations and preparing the pension and payroll for all County employees. It maintains the financial control records of the County and provides reports to the Mayor, Council, and interested persons and agencies on a monthly and/or annual basis. Accounts maintains the inventory records of county property and is responsible for disposing of all surplus assets. This division also provides administrative support to the Pension Board.

    The Budget Division plans, directs and coordinates the formulation, preparation, execution, review and analyses of the county’s operating budget and operating program. It also

    monitors budget appropriations and actual expenditures to ensure compliance with the law. The division also advises the Director of Finance and other administration officials on budgetary and long-range planning matters.

    The Purchasing Division provides a centralized purchasing function to procure services, supplies, materials and equipment in support of all County agencies and programs. It insures compliance in all purchasing laws and regulations and promotes economies in the purchase of goods and services. Completes small purchase procedures and conducts competitive bids and requests for proposals for all competitive purchases with the exception of Public Works construction projects and the Department of Water Supply. Solicits statements of qualifications and expressions of interest from providers of professional services. The Division also audits all contracts, sole source procurements and emergency purchases for compliance with the new procurement law. Supports the Standardization Committee.

The Real Property Tax Division is the Finance Department’s largest division, consisting of

    four branches: Appraisal, Clerical, Tax Mapping, and Collections. The main office is located in Hilo and a full service satellite office is located in Kona. The division is responsible for assessing all real property situated in the County of Hawaii in a uniform and equitable manner. It collects real property taxes as assessed. The division also provides administrative and clerical support to the Tax Board of Review.

The Treasury Division is responsible for custody of cash on hand and in banks and of

    pledged securities. It also manages the investment program of the County. By keeping 99% of all funds invested at all times, this division maximizes the interest earned annually for the county. Treasury issues vehicle registrations and collects the appropriate fees and taxes. Dog and bicycle registrations and business licenses are also issued. Additionally, collection

    of improvement district assessments and collection records are within the jurisdiction of

    Treasury.

    Personnel

    The Department is authorized 86 permanent positions. Distribution and type of positions are

    listed as follows:

ADMINISTRATION:

    (4)

     Director of Finance

     Deputy Director of Finance

     Private Secretary

     Personnel Assistant I

ACCOUNTS: (10)

     Controller

     Accountant V

     Accountant III

     Property Management Specialist

     Pre-Audit Clerk II (2)

     Pre-Audit Clerk I

     Senior Account Clerk

     Account Clerk

     Assistant Account Clerk

BUDGET: (2)

     Budget Administrator

     Budget Analyst III

PURCHASING: (6)

     Purchasing Agent

     Procurement & Specifications Specialist

     Buyer III

     Buyer I

     Contracts Clerk

     Storekeeper

TREASURY: (17)

     Treasurer

     Accountant III

     Supervising Motor Vehicle Registration Clerk

     Motor Vehicle Registration Clerk II (2)

     Motor Vehicle Registration Clerk I (10)

     Senior Account Clerk

     Pre-Audit Clerk

    BUDGET

    During the 2000-2001 Fiscal Year, the department was initially authorized the following budget allotments:

    Administration and Budget $ 355,532

    Accounts 620,226

    Purchasing 658,789

    Treasury 732,019

    Real Property Tax 2,716,052

    Office Rent & Maintenance 794,004

    TOTAL $ 5,876,622

    The Department of Finance also oversees the allotment for debt service, pension and retirement contributions and the health fund. Listed as Miscellaneous Accounts, the net budget for these items totaled $34,658,870 for Fiscal Year 2000-2001.

HIGHLIGHTS/ACTIVITIES

    During 2000-2001, the department participated in, implemented and/or accomplished the following:

Department of Finance

     ; In addition to the change of administration, two key positions were vacated. Recruitment of a new Controller and Treasurer was a high priority, and resulted in the hiring of two excellent employees who brought many years of experience and a fresh perspective to their positions.

     ; After months of planning, the Real Property Tax division began the task of conversion from the City & County of Honolulu’s tax system to our own, in-house real

    property tax accounting and billing system. The change in systems will allow the division more flexibility in collecting and managing appraisal data, as well as billing and reporting.

     ; The department has continued to provide quarterly training sessions/meetings on a variety of fiscal topics and other related areas. The meetings provide a forum for representatives from all departments to receive information and exchange ideas.

     ; The flood of November 2000 affected the Finance Department, as well as those directly involved in the emergency response and subsequent clean up and repairs. Primary activities were the receipt of funds from federal agencies, distribution of those funds to the appropriate departments, and oversight of record keeping and preparation of federal reports.

Accounts

     ; The County again received a Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for its fiscal year 2000 comprehensive annual financial report, copies of which are available from the office of the Director of Finance.

     ; Several training activities related to the implementation of new accounting standards were conducted for County staff. The new standards will affect the way the County reports its fiscal activity.

    Work on fixed assets and infrastructure has begun, so that implementation will completed by the mandated deadline of June 30, 2002.

Budget

     ; The Budget division offered additional training to assist departments in utilizing programs, objectives, and accomplishments as measurement tools, in addition to the traditional line-item budgeting.

     ; The County acquired an additional revenue source, in the form of the Public Service Company Tax, which is anticipated to provide approximately $4,000,000 for the County budget.

Purchasing

    The new system of printing purchase orders without using expensive multi-part forms was completed and implemented in conjunction with Data Systems Division. Purchasing staff members continued formal training on personal computer systems.

    City and County of Honolulu failed to make an award for a joint RFP for all Counties for a procurement card system, which will operate similar to MasterCard or Visa credit cards. State subsequently issued an identical RFP and responses are currently being evaluated. Test of system contemplated during second half of FY 2001-02. This should eventually result in fewer requisitions and confirming payment authorizations being issued and much more efficient operations.

    A training session was held for all departments and agencies in May. Topics included update of procurement legislation; purchasing manual updates; revised contract and change order/supplemental agreement routing slips; standardized procedures. Buyer I completed a State training course in Honolulu of Government Purchasing and Hawaii’s procurement laws.

Treasury

     ; The Treasury Division’s most significant event during the past fiscal year was the retirement of Frank Manalili who served as County Treasurer for 22 years. Frank oversaw the Division’s rapid growth over the past two decades. The floating of over a dozen

bond issues, the opening of an office in Kona, and the computerization of office functions

    were the highlights of Manalili’s tenure.

    Vehicle (Registrations Processed) 121,851 128,096 131,310 Motor Vehicle Transfers 35,584 37,490 36,611 Duplicate Certificates 6,790 7,093 7,038 Non-Resident Permits 71 68 66 Business and Occupational Licenses 78 110 93 Bicycle Licens