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~trw"Y <br /> <br /> CONSTANCE R. KIRIU ~ ' <br /> Cmmry Clerk <br /> ~i': <br /> County of Hawai `i <br /> Office of the County Clerk <br /> 25 Aupuni .Slreel <br /> Hilo, Hawai 1 96720 <br /> Telephone (808J 96/-8255 Facsmvile: (808,196!-89/2 <br /> Foreword <br /> This financial audit report is the result of the audit of the basic financial statements of the County <br /> of Hawaii, State of Hawaii (County), for the fiscal year ended June 30, 2004. The audit was <br /> conducted by KPMG LLP, certified public accountants. <br /> The audit was performed in accordance with auditing standards generally accepted in the United <br /> States of America adopted by the membership of the American Institute of Certified Public <br /> Accountants. In addition, the audit was governed by the "Specifications for a Financial Post- <br /> Audit and Systems and Procedures Examination of the County of Hawai`i," issued by our office. <br /> This report is divided into two sections. Section I, "Management Letter" includes the auditors' <br /> findings and recommendations based upon their consideration of the County's internal control in <br /> connection with their audit of the County's financial statements for the fiscal year ended <br /> June 30, 2004. It is our practice to request agencies to submit their comments on the auditors' <br /> findings and recommendations and to indicate what action has been or will be taken. <br /> Section II, "Comprehensive Annual Financial Report" for the fiscal year ended June 30, 2004, <br /> displays the basic financial statements and schedules of the County, the auditors' report as to the <br /> fairness of presentation of the basic financial statements and also includes statistical information. <br /> We wish to express our sincere appreciation for the cooperation and assistance extended by the <br /> management and staff of the various departments during the audit. <br /> Ceti t t~ <br /> Constance R. Kiriu <br /> County Clerk <br /> County of Hawai `i <br /> Hm+'a7'l County is an Egual Opponuniry~ Provider and Employer <br /> <br />