Annual Comprehensive Financial Report (ACFR)

Pursuant to the requirements of Section 9-13 of the County Charter, the County of Maui prepares and publishes a Annual Comprehensive Financial Report (ACFR) for each fiscal year.
CAFR Cover FY2019

Annual Comprehensive Financial Report

Fiscal Year 2023 ACFR Fiscal Year 2014 CAFR
Fiscal Year 2022 ACFR Fiscal Year 2013 CAFR
Fiscal Year 2021 CAFR Fiscal Year 2012 CAFR
Fiscal Year 2020 CAFR Fiscal Year 2011 CAFR
Fiscal Year 2019 CAFR Fiscal Year 2010 CAFR
Fiscal Year 2018 CAFR Fiscal Year 2009 CAFR
Fiscal Year 2017 CAFR Fiscal Year 2008 CAFR
Fiscal Year 2016 CAFR Fiscal Year 2007 CAFR
Fiscal Year 2015 CAFR Fiscal Year 2006 CAFR

Supplemental Information To The Annual Comprehensive Financial Report

Beginning with Fiscal Year 2021, the report Supplemental Information To The Annual Comprehensive Financial Report provides detailed support at the legal level of budgetary control for the budgetary schedules presented in the Annual Comprehensive Financial Report.

Water Department Fiscal Year Financial Statements

Section 9-13.

Audit of Accounts.

The Charter of the County of Maui states:

"Within six (6) months after the beginning of each fiscal year, the county council shall provide for an independent audit of the accounts and other evidences of financial transactions of the county and of all operations for which the county is responsible ..... The audit shall include both financial accountability and adequacy of the financial and accounting system ..... The scope of the audit shall be in accordance with the terms of a written contract signed by the council chair, which contract shall encourage recommendations for better financial controls and procedures and shall provide for the completion of the audit within a reasonable time after the close of the previous fiscal year. A copy of the audit reports shall be filed with the county clerk and shall be a public record."