2013-COH - Comprehensive Annual Financial Report

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William P. Kenai Mayor December 24, 2013 County of Hawaii Finance Department 25 Aupuni Street, Room 2103 • Hilo, Hawaii 96720 (808) 961-8234 ■ Fax (808) 961-8569 The Honorable Mayor and Members of the Council County of Hawaii 25 Aupuni Street Hilo, Hawai` i 96720 Nancy E. Crawford Director Deanna S. Sako Deputy Director We transmit herewith the Comprehensive Annual Financial Report for the County of Hawaii. State of Hawaii (the County), for the fiscal year July 1, 2012 to June 30, 2013. This report was prepared by the County's Department of Finance. The accuracy of the financial statements and the completeness and fairness of their presentation are the responsibility of the County government. we believe the enclosed data are complete and accurate in all material respects and are reported in a manner designed to present fairly the financial position and results of operations of the various funds of the County. All disclosures necessary to convey the maximum understanding of the County's financial activities have been included. Management's discussion and analysis is also included to aid users of the financial statements. This report presents the financial position of the County of Hawai` i at June 30, 2013 and results of operations for the fiscal year then ended. The report is divided into three sections: The Introductory Section includes this transmittal letter, a Certificate of Achievement for Excellence in Financial Reporting, the County of Hawai`i's organization chart and lists of elected and principal officials. The Financial Section contains management's discussion and analysis, the basic financial statements, related notes, the combining and individual fund budgetary financial statements, and the independent auditors' report. The Statistical Section includes selected financial and demographic information, generally presented on a multiyear basis. Hawaii County is an equal opportunity provider and employer. -1-