Accounts Program

This program consists of the Accounts Division, which is responsible for processing accounts payable, payroll functions, managing the financial reporting for the county, and for the preparation of the Comprehensive Annual Financial Report (CAFR).
Read below to learn more about goals, objectives and how the program measures success.

Goal #1: Using appropriate accounting procedures, prepare timely, reliable, accurate and user friendly financial reports/documents employing best-recognized accounting principles and standards.


Objectives

  • Prepare the CAFR consistent with the criteria established by the GFOA for its Certificate of Achievement for Excellence in Financial Reporting Program
  • Ensure that the CAFR accurately reports the financial condition of the County of Maui
  • Timely completion of the Single Audit Report
  • No "material weaknesses" found in the Auditor's finding on the Single Audit Report

Success Measures


Goal #2: Maintain the integrity of the county accounting system to ensure that accurate and timely financial and accounting information is provided to all county departments.

Objectives

  • Complete the monthly closing process within ten business days of the month-end.
  • Reconcile all bank accounts (excluding payroll), including identifying and resolving all general ledger reconciliation discrepancies within 30 days from completion of the bank reconciliation report.
  • Transmit quarterly reports to the County Council by the deadlines set by the Maui County Code (MCC) Chapter 3.08

Success Measures


Goal #3: Enhance the internal control processes of the payroll system to ensure accuracy and reliability of payroll records.

Objectives

  • Process payroll by established pay dates while reducing payroll transaction error rates.
  • Reconcile a) payroll bank account within 30 days from receipt of the bank statement, and b) payroll deductions and vendor payments within 15 days from payroll date.
  • Process payroll checks accurately by reducing payroll transaction error rate and manual payroll payments generated.
  • Conduct department-wide payroll audits.

Success Measures


Goal #4: Ensure timely, accurate and efficient disbursement of payments, maintenance of payment archival records & inventory system, and preparation and filing of year-end tax information returns.

Objectives

  • Maintain the % of accounts payable transactions processed within 14 calendar days from the date of receipt.
  • Prepare and file year-end tax information returns in a timely fashion.
  • Promote and expand the use of electronic media to achieve documents.
  • Input and reconcile all fixed assets in the county's database system.

Success Measures


Goal #5: Improve customer satisfaction through strengthened delivery of accounting and payroll services.

Objectives

  • Conduct departmental payroll "Super User" meetings quarterly
  • Respond to customer inquiries and complaints in a timely manner.
  • Improve customer service for the Payroll Section.
  • Collaborate with departments to identify processes to improve Schedule of Expenditures of Federal Awards (SEFA) reporting

Success Measures


Goal #6: Develop and advocate polices, procedures, standards and practices that promote improved countywide fiscal management

Objectives

  • Provide departments with training on fiscal, accounting, compliance, and internal controls to improve and promote sound business practices.
  • Provide departments and agencies with access to financial management, accounting guidelines and regulations.
  • Review divisional staff workload/processes to identify areas where strategic changes can be implemented to reduce overtime.

Success Measures


Goal #7: Focus on recruiting, training, and retaining a diverse workforce of employees to work in a welcoming environment that promotes trust, recognition, and accountability.

Objectives

  • Maintain an employee turnover rate of less than 5%
  • Focus on succession planning and career opportunities by providing employee training opportunities
  • Improve efficiency by annually evaluating staffing levels and positions
  • Increase employee satisfaction through enhanced employee recognition program
  • Ensure that all employee performance appraisals are current

Success Measures