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i <br /> 1 <br /> i <br /> { <br /> fit`(OF <br /> William P.Kenoi v? Nancy E.Crawford <br /> Mayor ; Director } <br /> Deanna S.Sako 1 <br /> •ij•.; ,"��` Deputy Director <br /> OF MF <br /> County of Hawaii <br /> Finance Department <br /> 25 Aupuni Street, Room 118 • Hilo,Hawaii 96720 <br /> (808)961-8234 Fax(808)961-8248 <br /> i <br /> I <br /> I <br /> May 27,2009 <br /> The Honorable Mayor and Members of the Council <br /> 1 <br /> County of Hawaii <br /> 25 Aupuni Street <br /> Hilo,Hawaii 96720 <br /> We transmit herewith the Comprehensive Annual Financial Report for the County of Hawaii, <br /> State of Hawaii(the County),for the fiscal year July 1,2007 to June 30,2008. <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 fixnds 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 /> i <br /> This report presents the financial position of the County of Hawaii at June 30,2008 and results <br /> of operations for the fiscal year then ended. The report is divided into three sections: <br /> f <br /> i <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 /> - 1 - <br />