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N&K CPAs, lnc, <br />ACCOUNTANTS I CONSULTANTS <br />ITAITT17,lff,77M <br />basis for our audit opinions. <br />Opinions <br />In our opinion, the financial statements referred to above present fairly, in all material respects, <br />the respective financial position of the •• activities, the business -type activities, the <br />discretely presented component unit, each major fund, and the aggregate remaining fund <br />information of the County of Hawai'i, State of Hawai'i, as of June 30, 2017, and the respective <br />changes in financial position and, where applicable, cash flows thereof and the budgetary <br />comparison for the general fund for the fiscal year then ended in accordance with accounting <br />principles generally accepted in the United States of America. <br />Emphasis • Matter <br />Adoption • New Accounting Principles <br />As discussed in Note 1 (page 61) to the financial statements, the County adopted new accounting <br />'4160T., �Uk4 <br />to the employees of state and local governmental employers as well as extending the approach to <br />accounting and financial reporting for pensions that were not within the scope of GASB Statement <br />No, 68, Accounting and Financial Reporting for Pensions. Our opinion is not modified with respect <br />to this matter. <br />Other Matters <br />Required Supplementary Information <br />.......... . <br />