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,MZV OF <br /> William P.Kenoi �°'�c� - Nancy E.Crawford <br /> Mayor Director <br /> Deanna S. Sako <br /> ,+,,.f '►` Deputy Director <br /> rE OF N�� <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 /> February 11, 2010 <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 Comprehensive Annual Financial Report for the County of Hawaii, <br /> State of Hawaii (the County), for the fiscal year July 1,2008 to June 30, 2009. <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, 2009 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 /> - 1 - <br />