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rcIawd to genera cl£ainas and judgments due several large claims rcinaining unresolved at Ii <br />}'ear end Ind thus, increasing tlhe relsatecl liability. $52-0 nlilli(m of cxpenditures "'ere incurred iti. <br />1)raYir«! c,ttz Ittras in the Puna lava recover}` axca under a federal gnant in. carder to preve[ai statute <br />re <br />There was ako ail increase kit`: 11.7 anil11on related to salaries and �,vagce , <br />inclusive of overtlnlL arid rlaflcrcnuals, dLLL' t(a hur�rtirairl4 aartit increaser. <br />Other Inform ation <br />In depen elerr t A uclrl <br />The County Charter requires 111 rinluaal audit by independent certified public accountank- Plante <br />& Moral], PLIvC was selected it) accordance with than County C h arur sand the procurernent <br />provls,Wns of the Hawaii Revised St{atutcs (f IRS) and I [�jwaii Adminkirative Rules (I [AR.) to <br />perfOrin tlae audil. <br />Iv°rrrplovee +f `nion Contracts <br />I Ia ai' i C aunty's civ-il sere )Qi en,l+loyt!Ees arc rrarrnhers ofcilpht different barg,at[ntlg u1ltIS, Of <br />which ,all contracts are set to c:xpire on June 30, 2025. <br />Certificate of Achievement <br />I hL: Ciu%C.11MLcnt l inance Officers ,�s.sc.acaatuan tit the ['rlited Swtc:i and Canada ({jl;O.1 <br />a%kar.fed a Certificate of Achi,,,N- ;meat for Lxcellenc�f in 1• IMAICKII R pOrcing to the ('cyaatlt\ c51 <br />I is%vai'i for its Atlnu;fl C OIIIprehen,�ik.c I"irt:aracial Report for the fiscal year ended JunC :;l), ,{) 7 1 <br />- <br />Thi4 WLLa the tliirty fifth c0n5ecutivc year that the � ovt� rnanent has rcccl cd this premi'Uj U') <br />a,Asud. In order- to he awm—drd a C"crtiticate of Achimmient, a �fmw:rr}meni muss puhliwh 'Lin <br />easily retidable and eiticattltly org and }cd annual Ca}I pi-k pensive fina iciill report. This 1'C`pllrt <br />I7ll;5t s tisf ' k3o1h i,�cntrally ticcep[cL1 LICCULLFILHIg tarirlcik�Jcs find a,pplicab[e JcgaJ ra(16r�ni ni <br />C ei-taficate of Achievement k valid for a period oforlar year 4}all, , WC MiCVC our current <br />annual C omprclac.risive. Financial Report cotatinues to meet the C'crtiiicate. of AchiCVCMC11t <br />f'ro I°a[lt's I'ecluizea���t�ts and 'A'C arc :;Lthtlxittil`W it to the. Gl'-OA to dc:ttxrmine itti eligibility ('or <br />a Mother CCrtttlcat C. <br />Ackno PvlerlgmenIs <br />I tic preparation of this report v,-as niiide po .,s'L plc by tht cfficic°aft and dedicated scry ices of the <br />en'LiLi—c staff-cif-thc Department of Finance: and fist- al per,onnel in otllc:.r dup artincnts- I am gr-awful <br />fear their help in prep�lrillg this rcliort- I also thank, the. Mayor and the mernbt�r.s of the CoulIty <br />Council for llac.ir interest and support ill asslarin;g the con[inuirav sound Finaricial condition of the <br />County of I L <br />Diane ak�iga��,a <br />Director of Hnance <br />