2017-COH - Comprehensive Annual Financial Report

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M County of Hawai"i $7 Finance Department 25 Aupuni Street, Suite 2103 o Hilo, Hawai'i96711 (808)961-8234 * Fax(808)961-8569 The Honorable Mayor and Members of the Council County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 W - I PIRI State of Hawai'i (the County), for the fiscal year July 1, 2016 to June 30, 2017. This report was prepared by the County's Department of Finance. The accuracy of the financial statements and the completeness and fairness of their presentation are the responsibility of the County government. We believe the enclosed data are complete and accurate in all material resjtects and are -MCorted in a manner designed to %resent fairlip the financial #i osition and results of operations of the various funds of the County. All disclosures necessary to convey the maximum understanding of the County's financial activities have been included. Management's discussion and analysis is also included to aid users of the financial statements. This report presents the financial position of the County of Hawaii at June 30, 2017 and results of operations for the fiscal year then ended. The report is divided into three sections: 10 The Introductory Section includes this transmittal letter, a Certificate of Achievement for Excellence in Financial Reporting, the County of Hawai'i's organization chart and lists of elected and principal officials. The Financial Section contains management's discussion and analysis, the basic financial statements, related notes, the combining and individual fund budgetary financial statements, and the independent auditors' report. the County government, This component unit is included in the County's reporting entity because of its financial relationship with the County. - I - La Deanna S. Sako Director Nancy Crawford Dep 4ty Director County of Hawai"i $7 Finance Department 25 Aupuni Street, Suite 2103 o Hilo, Hawai'i96711 (808)961-8234 * Fax(808)961-8569 The Honorable Mayor and Members of the Council County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 W - I PIRI State of Hawai'i (the County), for the fiscal year July 1, 2016 to June 30, 2017. This report was prepared by the County's Department of Finance. The accuracy of the financial statements and the completeness and fairness of their presentation are the responsibility of the County government. We believe the enclosed data are complete and accurate in all material resjtects and are -MCorted in a manner designed to %resent fairlip the financial #i osition and results of operations of the various funds of the County. All disclosures necessary to convey the maximum understanding of the County's financial activities have been included. Management's discussion and analysis is also included to aid users of the financial statements. This report presents the financial position of the County of Hawaii at June 30, 2017 and results of operations for the fiscal year then ended. The report is divided into three sections: 10 The Introductory Section includes this transmittal letter, a Certificate of Achievement for Excellence in Financial Reporting, the County of Hawai'i's organization chart and lists of elected and principal officials. The Financial Section contains management's discussion and analysis, the basic financial statements, related notes, the combining and individual fund budgetary financial statements, and the independent auditors' report. the County government, This component unit is included in the County's reporting entity because of its financial relationship with the County. - I -