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COUNTY OF HAWAII
<br /> Governmental Funds
<br /> Statement of Revenues,Expenditures,and Changes in Fund Balances
<br /> For the Fiscal Year Ended June 30,2021
<br /> (Concluded)
<br /> Other Total
<br /> Capital Governmental Governmental
<br /> General Projects Funds Funds
<br /> Other Financing Sources(Uses)
<br /> Sale of assets $ 32,838 $ - $ - $ 32,838
<br /> Increase in capital leases(notes 8 and 10) 4,066,605 - 834,347 4,900,952
<br /> State Revolving Fund loans(note 10) - 16,187,624 - 16,187,624
<br /> Issuance of bonds(note 10) - 38,105,770 - 38,105,770
<br /> Premium on bonds(note 10) 2,159,683 15,585,571 17,745,254
<br /> Refunding bonds(note 10) 11,253,750 - - 11,253,750
<br /> Payment to refunded bond escrow
<br /> agent(note 10) (13,344,152) - - (13,344,152)
<br /> Debt issuance costs (69,281) (263,546) - (332,827)
<br /> Transfers in(note 5) - 12,521,600 73,960,702 86,482,302
<br /> Transfers out(note 5) (65,611,181) - (20,871,121) (86,482,302)
<br /> Total other financing sources(uses) (61,511,738) 82,137,019 53,923,928 74,549,209
<br /> Net change in fund balances 3,714,827 45,792,820 31,107,468 80,615,115
<br /> Fund balances at beginning of year,
<br /> as previously stated 84,859,068 49,811,100 116,368,832 251,039,000
<br /> Prior period adjustment - - 2,218,870 2,218,870
<br /> Net fund balance at beginning of year,
<br /> as restated 84,859,068 49,811,100 118,587,702 253,257,870
<br /> Fund balances at end of year $ 88,573,895 $ 95,603,920 $ 149,695,170 $ 333,872,985
<br /> See accompanying notes to the basic financial statements.
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