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This is the City and County of Honolulu's Comprehensive Annual Financial Report for fiscal year ended June 30, 2010, prepared by the Department of Budget and Fiscal Services under Acting Director Michael R. Hansen with Mayor Mufi Hannemann in the Executive Branch. The report contains government-wide financial statements including the Statement of Net Assets and Statement of Activities, fund financial statements for governmental, proprietary, and fiduciary funds, notes to financial statements, budgetary comparison schedules for the General Fund and Highway Fund, and supplementary information on nonmajor governmental funds and agency funds. The document was certified by the Government Finance Officers Association (GFOA) and includes management's discussion and analysis, an independent auditor's report, and schedules addressing post-retirement health care and life insurance benefits funding progress.
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