... 26,800,365$ Department of the Attorney GeneralState of HawaiiGovernmental FundsJune 30, 2004 Balance Sheet The accompanying notes are an integral part of the financial statements.This is trial versionwww.adultpdf.com40Chapter ... adjusted cash balance is,claiming that, as an agency fund, the department cannot owe cash it doesnot have. This line of reasoning is faulty as it claims to absolve the department of any liability ... ActivitiesYear Ended June 30, 2004 The accompanying notes are an integral part of the financial statements.This is trial versionwww.adultpdf.com44Chapter 3: Financial Audit The accompanying notes are...