... for the DOE, as of June 30, 2005, 7This is trial versionwww.adultpdf.com NISHIHAMA & KISHIDA, CPA's, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE ... information of the State of Hawaii thatisattributable to the transactions of the DOE. They do not purport to, and do not, present fairly the financial position of the State of Hawaii as of June 30, 2005, ... purpose of our audit was to formanopinionon the fairness of the presentation of the DOE's financial statements for the fiscal year ended June 30, 2005, andto comply with the requirements of...