ROLE AND DUTIES

The Department is authorized 99 permanent positions. Distribution and type of positions are listed as follows:

Personnel

ADMINISTRATION: (4)

Director of Finance

Deputy Director of Finance

Private Secretary

Personnel Assistant I

 ACCOUNTS: (l0)

Controller

Accountant V

Accountant III

Inventory and 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

DATA PROCESSING: (14)

Data Processing Manager

Data Processing Systems Analyst II (4)

Data Processing Systems Analyst I (4)

Data Processing Support Coordinator

Computer Operator II

Computer Operator I

Data Processing Clerk (2)

PURCHASING: (6)

Purchasing Agent

Procurement & Specifications Specialist

Buyer III

Buyer I

Contracts Clerk

Storekeeper

TREASURY: (l6)

Treasurer

Accountant III

Supervising Motor Vehicle Registration Clerk

Motor Vehicle Registration Clerk II (2)

Motor Vehicle Registration Clerk I (9)

Senior Account Clerk

Pre-Audit Clerk

REAL PROPERTY TAX: (47)

County Real Property Tax Administrator

Assistant County Real Property Tax Administrator

Real Property Valuation Analyst III

Real Property Appraiser VI (1)

Real Property Appraiser V (1)

Real Property Appraiser IV (l1)

Real Property Appraiser III

Accountant II

Tax Collections Assistant (3)

Supervising Real Property Tax Clerk II

Real Property Tax Clerk (l5)

Senior Account Clerk

Cashier II

Cashier I

Abstracting Assistant III (2)

Abstracting Assistant II (4)

Abstractor II

Accounts Division

Dixie Kaetsu, a California native, has served as the Controller, head of the Accounts Division, since March l990. She graduated with a Bachelor's degree from the University of Redlands with a major in political science and economics with specialty in accounting. Prior to her present position, she worked as an accountant in the County's Treasury Division. Her experience before entering county government included accounting work for several firms in Hilo and for the Internal Revenue Service in California.

Budget

Gary Takamura, a native of Maui, is the Budget Administrator, head of the Budget Division. He received his Bachelor of Business Administration degree in Finance and Accounting from the University of Hawaii, Manoa

Campus. Prior to his present position, he served as the Controller for the County of Hawaii. His experience before entering county government includes management and accounting positions with the Hilo Coast Processing Company, Honiron and C. Brewer and Co., Ltd. in Honolulu.

Data Processing

Gail A. Rock is the Data Processing Manager, head of the Data Processing Division. He earned a Bachelor of Science degree in Engineering at Penn State University and a Master of Science degree from New Mexico State University in Computer Science, and is a graduate of the New York Institute of Finance. He served in the U.S. Marine Corps. His work experience includes Ford Motor Company and IBM. He has also been an investment executive, owner of a computer business, and a computer consultant. He joined the County in 1979.

 Purchasing

Bill Gray, a native of California, has served as the Purchasing Agent, head of the Purchasing Division, since l982. He received his Bachelor of Science degree in Business Management at California State Polytechnic University. Prior to joining the county government, he held positions with IBM, United States Steel and Kona Village Resort.

Real Property Tax

Gary Kiyota, a native of Oahu, has served as the Real Property Tax Administrator, head of the Real Property Tax Division, since l98l. He graduated from the University of Hawaii, Manoa Campus. He has also

completed several appraisal courses at the University of San Francisco. Prior to his joining the Real Property Tax Office, he was a member of the Hawaii County Police Department. Treasury Frank Manalili, a native of Hilo, has served as the Treasurer, head of the Treasury Division, since l977. He received his Bachelor of Business Administration degree from the University of Hawaii, Manoa Campus. Prior to his present position, he served as business manager of the Hawaii County Police Department. His experience also included work with the Bank of Hawaii in Hilo.

Department Budget

During the l997-98 Fiscal Year, the department was initially authorized the following budget allotments:

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 totalled $41,367,559 for Fiscal Year l997-98.

Pension Board

The Pension Board, established by the Hawaii County Charter, is comprised of five members appointed to staggered five-year terms. The Board assumes the duties and functions of the Pension Board of the county and the board of trustees of the policemen, firemen and bandsmen as provided by law. The County Clerk and the Director of Finance serve ex-officio as the secretary and treasurer.

Board Members are:

Member	Expiration
Michie Kuwaye, Chairperson	December 3l, l998
Laura Y. Chock	December 31, 1999
Ruth E. K. Walker, Vice Chairperson	December 31, 2000
Mary R. Kim	December 31, 2001
Alberta H. Lindsay	December 31, 2002

Real Property Tax Board of Review

The Real Property Tax Board of Review consists of five members. Its duties are to hear all disputes between the director and any taxpayer in which appeals have been filed on a timely basis. The Board has the necessary powers and authority to decide all questions of fact and all questions of law, except those relating to the Constitution or laws of the United States, to determine the objections raised by the taxpayer except that the Board cannot determine or declare an assessment illegal or void. The Board is also empowered to allow or disallow exemptions pursuant to law whether or not previously allowed or disallowed by the Director and to increase or lower any assessment.

Board Members are:

Member

Expiration

Floyd A. Miguel	December 31, 1998
Jesse K. Manlapit, Chairperson	December 31, 1999
William F. Eger, Vice Chairperson	December 31, 2000
Mahina T. Maxey	December 31, 2001
William F. Green	December 31, 2002

Appeal counts by zone are listed below:

HIGHLIGHTS

During 1997-98, the department participated in, implemented and/or accomplished the following:

DEPARTMENT OF FINANCE

e The Department of Finance initiated quarterly training sessions for all interested fiscal staff throughout the County. Training sessions provide participation opportunity to receive first hand instructions on fiscal procedure changes as well as re-enforcement of existing policies and regulations.

ACCOUNTS

The County again received a Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for its fiscal year 1997 comprehensive annual financial report, copies of which are available from the office of the Director of Finance.

BUDGET

In September, the Budget Division conducted a training workshop on the County's budget process. The training session designed as an introductory and refresher course on the budget process and open to all fiscal personnel covered such topics as fiscal projections, charter requirements and worksheet instructions.

DATA PROCESSING

YEAR 2000 ISSUES

The County is actively preparing for the Year 2000 (Y2K). Substantial work was completed in this area during the recently completed fiscal year:

• Y2K reports were issued and included general Y2K awareness and  planning material, project status, and scheduling information.
• A Year 2000 awareness and general information workshop was conducted for the benefit of County departments and agencies.
• The County's main computer system received its Y2K hardware upgrade and the operating system received initial Y2K testing.
• Y2K assessments were completed for all of the internally supported, custom written applications on the County's central computer that are expected to be used into the next century. This includes critical financial applications such as Payroll, Accounting, Purchase Orders, and Budget Systems. All modifications and testing should be completed by the end of 1998.

INTERNET WEB SITE

A survey and follow up interviews to assess desired Web site content were conducted with County organizations. Work is progressing on the design and development of the County's official web site and should be completed by fall.

NEW DATA SYSTEMS DEPARTMENT PROPOSED

Due to the increase in service demands by various County departments and agencies in recent years, the Mayor has proposed that a new "Data Systems Department" be established. The new department will be charged with the responsibility for coordinating and developing systems throughout the County. The ordinance to amend the County Charter to establish the new Data Systems Department and a resolution to place the proposed amendment on the General Election ballot this fall have been approved by the County Council.

COMPUTER OPERATIONS

Nearly all routine reports are now being printed on laser printers. This has improved efficiency and lowered operating costs. Uninterruptible power systems (UPS) were installed in the main computer room in the County Building and at Hilo Lagoon Centre. These will provide protection from power fluctuations and enable quicker recovery and less down time during power outages. Also, a new, more efficient and reliable air conditioning system was installed in the computer room.

COMPUTER TRAINING

Numerous small group training sessions were offered to County employees throughout the year, primarily in Windows 95 and Microsoft Word 97. Of note, a special personal computer workshop was conducted covering the issues of security, making backups, and virus protection.

SPECIAL PROJECTS

Advice and assistance were provided to County departments and agencies in several special project areas:

PURCHASING

• FINANCE DIRECTOR'S RULE 16, Relating to purchase of materials, supplies, equipment and services was updated to conform to new procurement laws and adopted according to HRS Chapter 91 rule making process.
• A Finance Department Training session was devoted to the updated Rule 16 and small purchase procedures to assure all departments and agencies would be able to comply with new limits of $25,000 for small purchases. Contract routing form and checklist was revised and training provided.
• New storekeeper hired to complete personnel changes created by addition of new Procurement and Specifications Specialist. New position has created greatly improved times for completions of bids and RFPS and continues to free up Purchasing Agent's time for more management functions.
• New PC's have been delivered and installed. Purchasing staff is in process of completing training. New LAN system should be completed in first quarter of FY 98-99, enabling intra-staff projects and communication, along with Data Processing, Accounts, Budget and Finance Administration. Purchasing Division is in process of evaluating PC-based software to replace Wang system, depending upon what solution Accounts Division chooses. Division is on-line to internet and making use of new information resources. County website to go on line soon with information available for bidders regarding upcoming IFB's and RFP's.
• Purchasing Manual (based on new Rule 16) has been completed and will be continuously updated to keep all departments and agencies on the "same page" relative to procurement rules, regulations, policies and procedures. A local version of Vendor Guide is under development to augment a new "Public Procurement Manual" produced by the State by an independent contractor.

REAL PROPERTY TAX

• The staff of the Tax Division worked diligently to improve the relationship with the Tax Board of Review. The members of the board strived to improve the case hearing process for the taxpayers and the division. The Office of the Corporation Counsel provided guidance to the board relating to their statutory authority when conducting appeal hearings. A staff attorney is now available at all case hearings to assist the board with legal opinions relating to procedural matters before the board.
• The division aggressively pursued delinquent taxpayers in order to increase tax collections. Property owners who are delinquent 3 or more years are threatened with foreclosure action. These actions have resulted in record tax collections.
• We strive to maintain an efficient, educated, and well-informed staff capable of producing an accurate and uniform level of assessments for all property located in the County of Hawaii, along with delivering helpful and friendly taxpayer service.

TREASURY

• Ongoing objectives of investing 99% of all funds and processing vehicle transactions on a timely basis were maintained. Interest earnings exceeded projections and after adjustment for arbitrage and interest on drug forfeiture funds should exceed budget amount by $1,300,000 primarily due to stable interest rates throughout the year and a high level in bond funds available for investment (decrease of only $94,000 in Capital Projects Fund cash balance from prior fiscal year end).
• In June, 1998, we closed a Water reimbursable bond issue with the United States Department of Agriculture which provided funds for improvements to the Paauilo, Paauhau, and Ookala water systems.

DEPARTMENT OF FINANCE

TREASURY DIVISION

INVESTMENTS

REAL PROPERTY TAX DIVISION

ASSESSOR'S NET TAXABLE VALUE

Real Property Master File Data

Petition for Dedication Processed for l998-99 Tax Year

Real Property Tax Collections

Current Year (l997-98)

Prior Year (Delinquent)

Two (2) nonjudicial tax foreclosure sales were held during Fiscal Year 1997-98. There were twenty-eight (28) properties sold on November 19, 1997, and the total amount of delinquent taxes, penalties, and interest collected was $40,922.03. One hundred sixty-two (162) properties were sold on June 29 and 30, 1998, and the total amount of delinquent taxes, penalties, and interest collected was $146,044.59.