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TABLE OF CONTENTS <br />Independent Accountant's Report on Applying Agreed -Upon Procedures ............. 1 <br />1. County of Hawaii Elections Division salary and wages expenditures <br />ExhibitA................................................................................................................. 8 <br />ExhibitB...............................................................................................................48 <br />ExhibitC.............................................................................................................. 49 <br />2. County of Hawaii Elections Division non -payroll expenditures <br />ExhibitD............................................................................................................... 52 <br />ExhibitE................................................................................................................68 <br />ExhibitF................................................................................................................ 72 <br />3. County of Hawaii Elections Division encouragement of voter registration <br />ExhibitG.a............................................................................................................ 74 <br />ExhibitG.b............................................................................................................ 75 <br />ExhibitG.c............................................................................................................ 76 <br />4. County of Hawaii Elections Division encouragement of absentee voting <br />ExhibitH............................................................................................................... 77 <br />5. Reimbursement of County of Hawaii election cycle costs by the State of Hawaii <br />ExhibitI.................................................................................................................79 <br />6. Office of the County Clerk — Council Services salaries and wages related to <br />Election Division tasks <br />ExhibitJ............................................................................................................... 82 <br />7. Office of the County Clerk -Council Services overtime salaries and wages <br />ExhibitK.............................................................................................................. 102 <br />8. County of Hawaii Elections Division cost per ballot cast <br />ExhibitL..............................................................................................................103 <br />