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Wifliam P. Kenoi <br />Mayor <br />January 12, 2015 <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 />The Honorable Mayor and Members of the Council <br />County of Hawaii <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br />Deanna S. Sacco <br />Director <br />We transmit herewith the Comprehensive Annual Financial Report for the County of <br />Hawaii, State of Hawaii (the County), for the fiscal year July 1, 2013 to June 30, 2014. <br />Lisa K. Miura . <br />Deputy Director <br />This report was prepared by the County's Department of Finance. The accuracy of the <br />financial statements and the completeness and fairness of their presentation are the <br />responsibility of the County government. We believe the enclosed data are complete and <br />accurate in all material respects and are reported in a manner designed to present fairly <br />the financial position and results of operations of the various funds of the County. All <br />disclosures necessary to convey the maximum understanding of the County's financial <br />activities have been included. Management's discussion and analysis is also included to <br />aid users of the financial statements. <br />This report presents the financial position of the County of Hawaii at June 3 0, 2014 and <br />results of operations for the fiscal year then ended. The report is divided into three <br />sections: <br />• The Introductory Section includes this transmittal letter, a Certificate of Achievement <br />for Excellence in Financial Reporting, the County of Hawai`i's organization chart and <br />lists of elected and principal officials. <br />• The Financial Section contains management's discussion and analysis, the basic <br />financial statements, related notes, the combining and individual fund budgetary <br />financial statements, and the independent auditors' report. <br />• The Statistical Section includes selected financial and demographic information, <br />generally 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 <br />Hawaii County is an equal opportunity provider and employer. <br />-i- <br />