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William P.Kenoi c% Nancy E. Crawford <br /> Mayor .t▪ ,,�� Director <br /> +;•▪ :� =;�w�$`- Deanna S. Sako <br /> TE F'N�� <br /> Deputy Director <br /> County of Hawaii <br /> Finance Department <br /> 25 Aupuni Street, Room 2103 • Hilo,Hawaii 96720 <br /> (808)961-8234 • Fax(808)961-8569 <br /> December 27, 2012 <br /> The Honorable Mayor and Members of the Council <br /> County of Hawai`i <br /> 25 Aupuni Street <br /> Hilo, Hawai`i 96720 <br /> We transmit herewith the Comprehensive Annual Financial Report for the County of <br /> Hawai`i, State of Hawai`i (the County), for the fiscal year July 1, 2011 to June 30, 2012. <br /> This report was prepared by the County's Department of Finance. The accuracy of the <br /> financial statements and the completeness and fairness of their presentation are the <br /> responsibility of the County government. We believe the enclosed data are complete and <br /> accurate in all material respects and are reported in a manner designed to present fairly <br /> the financial position and results of operations of the various funds of the County. All <br /> disclosures necessary to convey the maximum understanding of the County's financial <br /> activities have been included. Management's discussion and analysis is also included to <br /> aid users of the financial statements. <br /> This report presents the financial position of the County of Hawai`i at June 30, 2012 and <br /> results of operations for the fiscal year then ended. The report is divided into three <br /> sections: <br /> • The Introductory Section includes this.transmittal letter, a Certificate of Achievement <br /> for Excellence in Financial Reporting, the County of Hawai`i's organization chart and <br /> lists of elected and principal officials. <br /> • The Financial Section contains management's discussion and analysis, the basic <br /> financial statements, related notes,the combining and individual fund budgetary <br /> financial statements, and the independent auditors' report. <br /> • The Statistical Section includes selected financial and demographic information, <br /> generally presented on a multi-year basis. <br /> This report includes all funds of the County of Hawai`i, including its component unit, the <br /> Department of Water Supply, established by the County Charter as a semi-autonomous <br /> Hawaii County is an equal opportunity provider and employer. <br /> - 1 - <br />