Budget-related reports

Status, when listed, indicates last report as of 12/1/2020

Reports required by the Fiscal Year 2021 Operating Budget 

Unbudgeted equipment.

• Requirement: “. . . the Budget Director must submit to the Council a quarterly report on all unbudgeted equipment purchased for Fiscal Year 2021.”
• Source: Page 35 of Ordinance 5099.
• Frequency: Quarterly.
• Status: No report found.

Reallocations and reclassifications.

• Requirement: “The Administration must notify the County Council of any reallocation or reclassification when a position is transferred . . . to a different compensation plan.”
• Source: Page 35 of Ordinance 5099.
• Frequency: Ad hoc.

Grant revenues.

• Requirement: “The Administration must provide written notice to the County Council, attaching a copy of the notification from the grantor.”
• Source: Page 37 of Ordinance 5099.
• Frequency: Ad hoc.

Additional grant revenues.

• Requirement: The Administration must provide “written notice to the County Council, to which a copy of the notification from the grantor is attached.”
• Source: Page 38 of Ordinance 5099.
• Frequency: Ad hoc.

Transfers and loans.

• Requirement: “Within 30 days after the date each transfer or loan is made, the Director of Finance must provide the following information to the County Council:
  (A) the amount of each transfer or loan made to date and the accumulated total; (B) the budgetary bonding authorization for each transfer or loan made to date; and
  (C) the time schedule for the sale of proposed general obligation bonds, notes, or state loans proposed for reimbursement or repayment of each transfer or loan made to date.”
• Source: Page 40 of Ordinance 5099.
• Frequency: Ad hoc.

Cash receipts and disbursements.

• Requirement: “At the close of each quarter, the Director of Finance must submit to the County Council a Combined Statement of Cash Receipts and Disbursements . . .”
• Source: Page 41 of Ordinance 5099.
• Frequency: Quarterly.
• Status: County Communication 20-501, dated September 29, 2020.

Accumulated balance over $100,000.

• Requirement: “Within 45 days after the close of each quarter, the Director of Finance must submit a separate report showing the accumulated balance of any fund or account that exceeds $100,000 . . .”
• Source: Page 41 of Ordinance 5099.
• Frequency: Quarterly.
• Status: County Communication 20-501, dated September 29, 2020.

Capital improvement projects (Director of Finance).

• Requirement: “Within 45 days after the end of each quarter, the Director of Finance must submit to the County Council a report of the Countywide capital improvement projects for which an appropriation has been made . . .”
• Source: Page 41 of Ordinance 5099.
• Frequency: Quarterly.
• Status: County Communication 20-501, dated September 29, 2020.

Capital improvement projects (Managing Director)

• Requirement: “. . . the Managing Director must submit to the County Council a report of all capital improvement projects for which an appropriation has been made . . .”
• Source: Page 41 of Ordinance 5099 and Page 67 of Council Adopted Budget Fiscal Year 2021.
• Frequency: Quarterly.
• Status: County Communication 20-501, dated September 29, 2020.

Transfer of appropriations to a department.

• Requirement:  “. . . the County Council is (to be) notified of the transfer with an explanation of the action.”
• Source: Page 42 of Ordinance 5099.
• Frequency: Ad hoc.

Reporting on COVID-19.

• Requirement: “The Mayor, or the Mayor’s designee, must submit a written report at least monthly to the Council standing committee with jurisdiction over the County budget on the 42 Administration’s response to the COVID-19 epidemic, including the status of efforts to obtain funds and financing under State and Federal programs.”
• Source: Page 42 of Ordinance 5099.
• Frequency: Monthly.
• Status: Correspondence dated September 10, 2020, from the Budget Director; Correspondence dated November 12, 2020, from the Finance Director.

Excess grant revenues.

• Requirement: “A quarterly report must be submitted to the Council on excess grant revenues received by the County.”
• Source: Page 50 of Ordinance 5099.
• Frequency: Quarterly.
• Status: County Communication 20-501, dated September 29, 2020.

Forfeiture funds.

• Requirement: “A quarterly report must be submitted to the Council on the use of forfeiture funds.”
• Source: Page 49 of Ordinance 5099.
• Frequency: Quarterly.
• Status: County Communication 20-510, dated October 9, 2020, from the Chief of Police; County Communication 20-535, dated October 23, 2020, from the Prosecuting Attorney.

Reports required by Maui County Charter 

County Auditor’s annual plan of audits.

• Requirement: “. . . the auditor shall transmit a plan of the audits proposed to be conducted during the fiscal year to the mayor and the council . . .”
• Source: Charter Section 3-9.2(1)(c)(3).
• Frequency: Annually.
• Status: County Communication 20-346, dated June 29, 2020.

County Auditor’s audit findings and recommendations.

• Requirement: “Audit findings and recommendations shall be set forth in written reports of the county auditor, a copy of which shall be transmitted to the mayor and to the council . . .”
• Source: Charter Section 3-9.2(2).
• Frequency: Annually.
• Status: Report 20-01, “Implementation Status of the Audit Recommendations made in Report No. 14‑01, Examination of the Treasury Function of the Department of Finance,” provided February 2020.

County Auditor’s budget.

• Requirement: “The county auditor shall submit its budget to the county council and its budget shall include the cost of government’s budget. . .”
• Source: Charter Section 3-9.2(4).
• Frequency: Annually.
• Status: FY2021 Budget.

Cost of Government Commission reports.

• Requirement: The Cost of Government Commission has “the power and duty to . . . (s)ubmit an annual report of its findings and recommendations to the mayor, council, and county auditor.”
• Source: Charter Section 3-9.3(3).
• Frequency: Annually.
• Status: “Report on County of Maui Grant to the Maui Visitors Bureau” provided April 2020; Correspondence dated June 17, 2019, from the Cost of Government Commission Chair; County Communication 18-426.

Positions created or abolished.

• Requirement: After creating or abolishing a position, the Mayor must report to the Council within 15 days.
• Source: Charter Section 7-5(3).
• Frequency: Ad hoc.

Pay plan.

• Requirement: The Mayor must recommend to the Council “a pay plan for all county employees and officers whose pay is not otherwise provided by law.”
• Source: Charter Section 7-5(5).
• Frequency; Ad hoc.

Revenues and expenditures.

• Requirement: The Director of Finance must quarterly “submit through the mayor to the council a statement of the revenues and expenditures for the preceding quarter and for the fiscal year up to and including the preceding quarter.”
• Source: Charter Section 8-4.3(14).
• Frequency: Quarterly.
• Status: County Communication 20-501, dated September 29, 2020.

Annual budget proposal.

• Requirement: “On or before the twenty-fifth day of March before the ensuing fiscal year begins, the mayor shall submit to the council (a) an operating budget for the ensuing fiscal year, including an executive operating budget and a legislative operating budget, (b) a capital program, and (c) an accompanying message.”
• Source: Charter Section 9-2(1).
• Frequency: Annually (March 25).
• Status: County Communication 20-229, dated March 25, 2020.

Revenue shortfall.

• Requirement: “If at any time during the fiscal year it appears probable to the mayor that the revenues available will be insufficient to meet the amount appropriated, the mayor shall report to the council without delay, indicating the estimated amount of the deficit, any remedial action taken by the mayor, and recommendations as to any further action to be taken.”
• Source: Charter Section 9-10(1).
• Frequency: Ad hoc.
• Status: County Communication 20-321, dated June 2, 2020.

Financial audit.

• Requirement: “Within six (6) months after the beginning of each fiscal year, the county auditor shall conduct or cause to be conducted an independent financial audit of the funds, accounts, and other evidences of financial transactions of the county and of all operations for which the county is responsible for the audited fiscal year.”
• Source: Charter Section 9-13.
• Frequency: Annually.
• Status: County Communication 20-44, “Comprehensive Annual Financial Report” (CAFR), dated January 14, 2020.

Reports required by Maui County Code 

Intergovernmental agreements.

• Requirement: “Within seven days of entering into any intergovernmental agreement, the mayor shall transmit to the council all applications and/or amendments thereto, statistical data programs, reports or other official communications which support the application and which are required to be provided by the county or its component departments to any other governmental or quasi-governmental agency.”
• Source: Code Section 2.20.030.
• Frequency: Ad hoc.

Disposal of personal property.

• Requirement: “The director shall file an annual report with the council. The report shall contain a detailed statement of the director’s action with reference to the disposition of any personal property.”
• Source: Code Section 2.72.070.
• Frequency: Annually.
• Status: County Communication 20-430, dated August 14, 2020.

Implementation and enforcement of General Plan and community plans.

• Requirement: “The planning director shall issue a report annually providing a detailed explanation of the implementation and enforcement of the general plan and the community plans to the mayor and the council.”
• Source: Code Section 2.80B.030(I).
• Frequency: Annually.
• Status: County Communications 20-32 and 20-33, dated January 8, 2020.

Transfers between capital improvement appropriations.

• Requirement: “Within thirty days after each transfer, the director of finance shall report to the council the amount of the transfer and shall identify the capital improvement appropriation from which and to which transfers have been made.”
• Source: Code Section 2.92.030.
• Frequency: Ad hoc.

Housing policy status.

• Requirement: “The director shall provide an annual report to the council on the status of the housing policy . . .”
• Source: Code Section 2.96.110(B).
• Frequency: Annually.
• Status: Correspondence dated February 4, 2020, from the Department of Housing and Human Concerns.

Housing policy report.

• Requirement: Report to include number of units for sale and rent, purchasers who resold, developers maintaining a wait list, applicants, tenants move-in date and income group.
• Source: Code Sections 2.96.110(B) and (C)
• Frequency: Annually.
• Status: Correspondence dated September 10, 2018, from the Department of Housing and Human Concerns.

Fast-track permitting.

• Requirement: “The department (of housing and human concerns) shall prepare and submit an annual report to the council on the following: 1. The number of qualified projects that utilized the County’s fast track permitting process. 2. The length of review time for each permit by each department.”
• Source: Code Section 2.96.160(F).
• Frequency: Annually.
• Status: Correspondence dated July 7, 2020, from the Department of Housing and Human Concerns (“There were no projects which utilized the fast track permitting process, as defined in Section 2.96.160, MCC, in either Fiscal Year 2018 or Fiscal Year 2019.”).

Housing developers.

• Requirement: “Until every proposed unit in the development is sold or initially rented, as applicable, the developer shall submit an annual report to the council” within 30 days of the establishing resolution.
• Source: Code Section 2.97.180.
• Frequency: Annually (per development).

Revenues and expenditures.

• Requirement: “The director of finance of the County shall, on February 15th, May 15th, September 30th and November 15th of the year, and at such other times as the council may require, make a statement of revenues and expenditures to the council . . .”
• Source: Code Section 3.08.010.
• Frequency: Quarterly (February 15, May 15, September 30, November 15).
• Status: County Communication 20-501, dated September 29, 2020.

Contract awards and payments. 

• Requirement: “The finance director shall inform the mayor in writing when contracts are awarded and when final payment is made. The mayor, in turn, shall inform the council on these matters.”
• Source: Code Section 3.12.070(11).
• Frequency: Ad hoc.

Payment of claims.

• Requirement: “The director of finance shall file with the council a quarterly report of all settlements and claims.”
• Source: Code Section 3.16.020(C).
• Frequency: Quarterly.
• Status: County Communication 20-533, dated October 29, 2020.

Affordable Housing Fund plan.

• Requirement: “The department (of housing and human concerns) shall propose an affordable housing fund annual plan for the use of affordable housing fund revenues, and transmit the affordable housing fund annual plan to the council for its consideration . . .”
• Source: Code Section 3.35.080.
• Frequency: Annually.
• Status: County Communication 20-169, dated February 28, 2020.

Affordable Housing Fund report.

• Requirement: “The department shall prepare and submit an annual report to the council on the expenditures and accomplishments resulting from appropriations from the affordable housing fund.”
• Source: Code Section 3.35.090.
• Frequency: Annually.
• Status: County Communication 19-117, dated March 8, 2020.

Evaluation of grants.

• Requirement: “Within eight weeks after the end of the fiscal year, the agency shall transmit to the mayor and council an evaluation of every grant which was appropriated during the fiscal year.”
• Source: Code Section 3.36.120(B).
• Frequency: Annually.
• Status: County Communication 19-378, dated August 29, 2019.

Hawaiian Cultural Restoration Revolving Fund.

• Requirement: “On or before March 1 of each year, the director shall transmit to the council a detailed report of the fund during the preceding year.”
• Source: Code Section 3.38.030(C).
• Frequency: Annually (March 1).
• Status: County Communication 20-177, dated February 25, 2020.

Real Property acquisition and disposition.

• Requirement: “No later than thirty days after the end of each calendar year, the director shall submit to the council an annual report of all acquisitions made, and conveyances accepted . . .”
• Source: Code Section 3.44.015(I).
• Frequency: Annually (January 31).
• Status: County Communication 20-27, dated January 3, 2020.

Real Property Tax (Director of Finance).

• Requirement: The Director of Finance is to “report to the mayor annually concerning the acts and doings and the administration of the department of finance, and such other matters of information concerning real property taxation as may be deemed of general interest; the mayor shall transmit copies of such reports to the council within thirty days of receipt.”
• Source: Code Section 3.48.010(J).
• Frequency: Annually.
• Status: No report found.

Real Property assessment.

• Requirement: “On or before April 19 preceding the tax year, the director shall have prepared from the records of taxable properties a list in duplicate of all assessments made . . .”
• Source: Code Section 3.48.135.
• Frequency: Annually (April 19).
• Status: County Communication 20-263, dated April 17, 2020.

Real Property certification.

• Requirement: On or before April 19, the Director of Finance is to provide the Council with a calculation of estimated revenues using the rates and tiers set forth in the proposed budget, and on or before May 1, a calculation of the net taxable real property within the County.
• Source: Code Section 3.48.580(A) and (B).
• Frequency: Annually (April 19, May 1).
• Status: County Communication 20-263, dated April 17, 2020.

Real Property Tax (Board of Review).

• Requirement: “Upon completion of its review of the property tax appeals for the current year, the board shall compile and submit to the mayor and the council . . . a copy of a report covering such features of its work . . .”
• Source: Code Section 3.48.635.
• Frequency: Annually
• Status: County Communication 16-293, “Year End Report 2015/16”, dated April October 25, 2016.

Special Management Area Revolving Fund (Director of Finance).

• Requirement: “On or before March 1 of each year, the director of finance shall transmit to the council a detailed report of the fund during the preceding year.”
• Source: Code Section 3.49.030(C).
• Frequency: Annually (March 1).
• Status: County Communication 20-153, dated February 29, 2020.

Special Management Area Revolving Fund (Planning Director).

• Requirement: “On or before March 1 of each year, the director of planning shall transmit to the council a detailed report of the violations and amount of fines collected.”
• Source: Code Section 3.49.030(D).
• Frequency: Annually (March 1).
• Status: No report found

Gifts and donations.

• Requirement: “A. Except as otherwise provided in this section, the mayor shall recommend to the council acceptance or rejection of a gift or donation within thirty days after receiving an offer of the gift or donation. B. The mayor may receive and authorize the use of gifts or donations of personal property having a fair market value of $750 or less, not including money or equivalents of money, subject to the following: not later than thirty days after the end of the fiscal year, the mayor shall transmit a report detailing all such gifts and donations for the fiscal year. The mayor shall return immediately any gift or donation which the council, after considering the report, does not accept.”
• Source: Code Section 3.56.040.
• Frequency: Ad hoc.
• Status: No report found.

Special Improvement District Boards.

• Requirement: “. . . the district board shall prepare and submit a report to the council . . .” as set forth in the establishing ordinance.
• Source: Code Section 3.70.180.
• Frequency: Annually.

Bus advertising revenues.

• Requirement: “An annual report of revenues received shall be transmitted to the county council during the annual budget process.”
• Source: Code Sections 11.02.040(C)(2) and 11.02.065(C)(2).
• Frequency: Annually.
• Status: FY2021 Budget.

Utility poles.

• Requirement: “The director of public works shall submit an annual report to the council on new utility poles approved for installation on public highways.”
• Source: Code Section 12.16.010.
• Frequency: Annually.
• Status: County Communication 19-71, dated January 18, 2019.

Park sponsorships.

• Requirement: “On or before March 1 of each year, the director (of parks and recreation) shall provide to the council a detailed report on the financial activities, revenues, and status of each sponsorship award during the prior year.”
• Source: Code Section 13.04A.430(H).
• Frequency: Annually (March 1).
• Status: Correspondence dated November 5, 2020, from the Director of Parks and Recreation (“The administrative riles specific to sponsorships have not yet been developed.”).

Waiehu Municipal Golf Course.

• Requirement: “B. The director (of parks and recreation) shall provide written notification to the council within ten days of the effective date of any adjustment to the playing fees and hours of operation. C. The director shall submit a written status report regarding any adjustment to the playing fees and hours of operation to the council within thirty days after said adjustment is imposed upon the golf course.”
• Source: Code Section 13.16.055.
• Frequency: Ad Hoc.

Service charges.

• Requirement: “The mayor shall annually recommend revisions to the service charge system, if appropriate, to reflect actual treatment works operation and maintenance (including replacement) costs. A report of such review and recommendations shall be presented to the council on or before March 15th of each year.”
• Source: Code Section 14.31.040(B).
• Frequency: Annually (March 15).
• Status: No report found.

Improvement district bonds.

• Requirement: “If it appears to the director of finance that there is danger of an ultimate loss accruing to the bondholders for any reason, he shall withhold payment on all matured bonds and coupons and report the facts to the council so that proper action may be taken to equitably protect all bondholders . . .”
• Source: Code Section 14.52.060.
• Frequency: Ad hoc.

Impact fee deferrals.

• Requirement: ” . . . the director (of finance) shall report to the council on the period of deferral, the nature of security received from the developer and the justification of said deferral.”
• Source: Code Section 14.62.030.
• Frequency: Ad hoc.

Park dedications.

• Requirement: The Director of Parks and Recreation transmits a semiannual report regarding park dedications for each community plan area.
• Source: Code Section 18.16.320(L).
• Frequency: Semi-Annually.
• Status: County Communication 20-574, dated November 10, 2020.

Reports required by other provisions

Total indebtedness.

• Requirement: “Within ninety days after the first day of each fiscal year, the director of finance of each county shall ascertain and set forth in a tabular summary the total indebtedness of the county outstanding and unpaid as of the first day of such fiscal year.”
• Source: Hawaii Revised Statutes, Title 6, Section 47C-1.
• Frequency: Annually.
• Status: County Communication 20-456, dated September 1, 2020.

Short term investments.

• Requirement: “That the Director of Finance shall submit to the Council of the County of Maui within thirty days after the end of each quarter of the fiscal year a
  quarterly report identifying short term investments made, the interest income therefrom, and any expenses or penalties incurred with regard to the
  investments . . .”
• Source: Resolution 99-26.
• Frequency: Quarterly.
• Status: County Communication 20-522, dated October 8, 2020.

Budget implementation (Budget Director).

• Requirement: “A budget implementation report must be transmitted by each county agency/department within thirty days after the end of each quarter of the fiscal year.”
• Source: Page 67 of Council Adopted Budget FY 2021.
• Frequency: Quarterly.
• Status: County Communication 20-551, dated October 29, 2020.

Debt report.

• Requirement: “The Department of Finance, Treasury Division will prepare and release an Annual Debt Report no later than May 31 of each year.”
• Source: Page 77 of Council Adopted Budget FY 2021.
• Frequency: Annually (May 31).
• Status: No report found.

Single audit report.

• Requirement: The Department of Finance stated goals/objectives include to submit annual Single Audit Report no later than March 31 of each year.
• Source: Page 209 of Council Adopted Budget FY 2021.
• Frequency: Annually (March 31).
• Status: County Communication 20-260, dated April 6, 2020.

 

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