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Other Information <br />Independent Audit <br />The County Charter requires an annual audit by independent certified public accountants. <br />Accuity LLP was selected in accordance with the County Charter and the procurement <br />provisions of the Hawaii Revised Statutes (HRS) and Hawaii Administrative Rules <br />(HAR) to perform the audit. <br />Employee Union Contracts <br />County employees are members of eight different bargaining units. Six bargaining units <br />have contracts that will expire on June 30, 2013 and the remaining two bargaining units' <br />contracts have already expired and negotiations are underway. <br />Certificate of Achievement <br />The Government Finance Officers Association of the United States and Canada (GFOA) <br />awarded a Certificate of Achievement for Excellence in Financial Reporting to the <br />County of Hawai`i for its Comprehensive Annual Financial Report for the fiscal year <br />ended June 30, 2010. This was the twenty -third consecutive year that the government has <br />achieved this prestigious award. In order to be awarded a Certificate of Achievement, a <br />government must publish an easily readable and efficiently organized comprehensive <br />annual financial report. This report must satisfy both generally accepted accounting <br />principles and applicable legal requirements. <br />A Certificate of Achievement is valid for a period of one year only. We believe our <br />current Comprehensive Annual Financial Report continues to meet the Certificate of <br />Achievement Program's requirements, and we are submitting it to the GFOA to <br />determine its eligibility for another certificate. <br />Acknowledgments <br />The preparation of this report was made possible by the efficient and dedicated services <br />of the entire staff of the Department of Finance and fiscal personnel in other departments. <br />I am grateful for their help in preparing this report. I also thank the Mayor and the <br />members of the County Council for their interest and support in assuring the continuing <br />sound financial condition of the County of Hawai`i. <br />Ift4,7 Gi4,4) <br />NANCY E. CRAWFORD <br />Director of Finance <br />6 <br />MOW <br />2*w; <br />Al <br />1R <br />