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comprehensive annual financial report. This report must satisfy both generally accepted <br /> accounting principles and applicable legal requirements. <br /> A Certificate of Achievement is valid for a period of one year only. We believe our <br /> current Comprehensive Annual Financial Report continues to meet the Certificate of <br /> Achievement Program's requirements, and we are submitting it to the GFOA to <br /> determine its eligibility for another certificate. <br /> Acknowledgments <br /> The preparation of this report was made possible by the efficient and dedicated services <br /> of the entire staff of the Department of Finance and fiscal personnel in other departments. <br /> I am grateful for their help in preparing this report. I also thank the Mayor and the <br /> members of the County Council for their interest and support in assuring the continuing <br /> sound financial condition of the County of Hawaii. <br /> 1 <br /> NANCY E. CRA FORD <br /> Director of Finance <br /> - 7 - <br />