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SV OF p <br /> Mitchell D.Roth °'4 � �';. Deanna S. Sako <br /> Mayor Director <br /> a� ;• <br /> Diane Nakagawa <br /> Deputy Director <br /> ITt.OF•NF'.N <br /> County of Hawaii <br /> Finance Department <br /> 25 Aupuni Street,Suite 2103 • Hilo,Haivai'i 96720 <br /> (808)961-8234 • Fax(808)961-8569 <br /> January 27, 2023 <br /> The Honorable Mayor and Members of the Council <br /> County of Hawaii <br /> 25 Aupuni Street <br /> Hilo, Hawaii 96720 <br /> We transmit herewith the Annual Comprehensive Financial Report for the County of Hawaii, <br /> State of Hawaii (the County), for the fiscal year July 1, 2021 to June 30, 2022. <br /> This report was prepared by the County's Department of Finance. The accuracy of the financial <br /> statements and the completeness and fairness of their presentation are the responsibility of the <br /> County government. We believe the enclosed data are complete and accurate in all material <br /> respects and are reported in a manner designed to present fairly the financial position and results <br /> of operations of the various funds of the County. All disclosures necessary to convey the <br /> maximum understanding of the County's financial activities have been included. Management's <br /> discussion and analysis is also included to aid users of the financial statements. <br /> This report presents the financial position of the County of Hawaii at June 30, 2022 and results <br /> of operations for the fiscal year then ended. The report is divided into three sections: <br /> • The Introductory Section includes this transmittal letter, a Certificate of Achievement for <br /> Excellence in Financial Reporting, the County of Hawai`i's organization chart and lists of <br /> elected and principal officials. <br /> • The Financial Section contains management's discussion and analysis, the basic financial <br /> statements, related notes, the combining and individual fund budgetary financial statements, <br /> and the independent auditors' report. <br /> • The Statistical Section includes selected financial and demographic information, generally <br /> presented on a multi-year basis. <br /> This report includes all funds of the County of Hawaii, including its component unit, the <br /> Department of Water Supply, established by the County Charter as a semi-autonomous body of <br /> the County government. This component unit is included in the County's reporting entity <br /> because of its financial relationship with the County. <br /> Hawaii County is an equal opportunity provider and employer. <br /> - 1 - <br />