... State ofHawaii We have audited the accompanying combined ~cia1 statementsof the Department of Hawaiian Home Lands, State of Hawaii, as of and for the y~ar ended June 30, 2001, as listed in the foregoing ... Department ofHawaiian Home Lands, StateofHawaii In our opinion, the combined fmancial statemen ~ referred to above present fairly, in all material respects ,the financial position of the Department f Hawaiian ... believe that our audit provides a reasonablebasis f~r our opinion t As discussedin Note A to the combined fmanci statements ,the accounts of the Department of Hawaiian Home Lands, Stateof Hawaii, are...