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FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part3

Sở Phát triển Kinh doanh kinh tế, và Nhà nước Du lịch Hawaii THUYẾT MINH BÁO CÁO TÀI CHÍNH CƠ BẢN 30 tháng 6, 2009 Chú ý - ENTITY BÁO CÁO TÀI CHÍNH Bộ Kinh doanh, Phát triển Kinh tế và Du lịch (DBEDT) là một bộ phận của Nhà nước của Hawaii (Nhà nước). | Department of Business Economic Development and Tourism State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30 2009 NOTE A - FINANCIAL REPORTING ENTITY The Department of Business Economic Development and Tourism DBEDT is a department of the state of Hawaii the state . The DBEDT s basic financial statements present the financial position and changes in financial position of only that portion of the governmental activities and major fund information of the state that are attributable to the transactions of the DBEDT. The state Comptroller maintains the central accounts for all State funds and publishes comprehensive financial statements for the state annually which include the DBEDT s financial activities. The objective of the DBEDT is to make broad policy determinations with respect to economic development within the state and to stimulate research through research and demonstration projects in industrial and economic development that offer the most immediate promise to expand the State s economy. In addition the DBEDT endeavors to gain an understanding of those functions and activities of other governmental agencies and of private agencies that are related to the field of economic development. The DBEDT also encourages initiative and creative thinking in harmony with the objectives of the DBEDT. The State has defined its reporting entity in accordance with Governmental Accounting Standards Board GASB statement No. 14 The Financial Reporting Entity. This statement establishes standards for defining and reporting on the financial reporting entity. The basic criterion for including a potential component unit within the reporting entity is financial accountability other criteria include legal standing and fiscal dependency. The DBEDT s basic financial statements consist of the financial activities of the DBEDT and certain other agencies of the state that are administratively attached to the DBEDT. The following agencies are blended component units of the state