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wide financial statements. The County uses enterprise funds to account for the operations of
<br /> the Kulaimano Elderly Housing Project and the Ouli Ekahi Affordable Housing Project.
<br /> Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of
<br /> parties outside the County. The private-purpose trusts and the custodial funds are reported
<br /> under the fiduciary funds. Since the resources of these funds are not available to support the
<br /> County's own programs,they are not reflected in the government-wide financial statements.
<br /> The accounting used for fiduciary funds is much like that used for proprietary funds.
<br /> Notes to the Basic Financial Statements
<br /> The notes to the basic financial statements provide additional information that is essential to a full
<br /> understanding of the data provided in the government-wide and fund financial statements.
<br /> Other Supplementary Information
<br /> In addition to the basic financial statements and accompanying notes,this report also presents
<br /> certain required supplementary information,which is presented immediately following the notes
<br /> to the basic financial statements. The combining statements referred to earlier in connection with
<br /> nonmajor governmental funds and budgetary comparison schedules for the nonmalor special
<br /> revenue funds are presented immediately following the required supplementary information.
<br /> GOVERNMENT-WIDE FINANCIAL ANALYSIS
<br /> Condensed Statements of Net Position
<br /> June 30,2021 and 2020
<br /> Primary Government
<br /> Governmental Activities Business-type Activities Total
<br /> 2021 2020 2021 2020 2021 2020
<br /> Assets:
<br /> Current and other assets $ 483,615,506 $ 401,959,382 $ 986,238 $ 1,347,120 $ 484,601,744 $ 403,306,502
<br /> Capital assets,net 1,382,181,844 1,360,608,411 3,507,197 1,917,893 1,385,689,041 1,362,526,304
<br /> Total assets 1,865,797,350 1,762,567,793 4,493,435 3,265,013 1,870,290,785 1,765,832,806
<br /> Deferred Outflows
<br /> Of Resources: 209,237,089* 206,923,055* 209,237,089 206,923,055
<br /> Total Assets and Deferred
<br /> Outflows of Resources 2,075,034,439 1,969,490,848 4,493,435 3,265,013 2,079,527,874 1,972,755,861
<br /> Liabilities:
<br /> Long-term liabilities
<br /> outstanding 1,703,789,631 1,675,729,743 100,691 582,961 1,703,890,322 1,676,312,704
<br /> Other liabilities 114,058,875 121,977,885 101,664 69,134 114,160,539 122,047,019
<br /> Total liabilities 1,817,848,506 1,797,707,628 202,355 652,095 1,818,050,861 1,798,359,723
<br /> Deferred Inflows
<br /> Of Resources: 74,995,154 21,372,121 74,995,154 21,372,121
<br /> Total Liabilities and
<br /> Deferred Inflows
<br /> Of Resources 1,892,843,660 1,819,079,749 202,355 652,095 1,893,046,015 1,819,731,844
<br /> Net position:
<br /> Net investment in
<br /> capital assets 917,612,276 891,782,081 3,406,506 1,334,932 921,018,782 893,117,013
<br /> Restricted 146,204,814 94,431,592 146,204,814 94,431,592
<br /> Unrestricted (881,626,311)* (835,802,574)* 884,574 1,277,986 (880,741,737) (834,524,588)
<br /> Total net position $ 182,190,779 $ 150,411,099 $ 4,291,080 $2,612,918 $186,481,859 $153,024,017
<br /> *See explanation on page 17.
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