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are used to report the same functions presented as business-type activities in the government-
<br /> 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 nonmajor 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 30,2022 and 2021
<br /> Primary Government
<br /> Governmental Activities Business-type Activities Total
<br /> 2022 2021 2022 2021 2022 2021
<br /> Assets:
<br /> Current and other assets $ 562,831,081 $ 483,615,506 S 1,093,447 S 986,238 S 563,924,528 $ 484,601,744
<br /> Capital assets,net 1,427,420,194 1,382,181,844 3,555,355 3,507,197 1,430,975,549 1,385,689,041
<br /> Total assets 1,990,251,275 1,865,797,350 4,648,802 4,493,435 1,994,900,077 1,870,290,785
<br /> Deferred Outflows
<br /> Of Resources: 172,440,984 209,237,089 172,440,984 209,237,089
<br /> Total Assets and Deferred
<br /> Outflows of Resources 2,162,692,259 2,075,034,439 4,648,802 4,493,435 2,167,341,061 2,079,527,874
<br /> Liabilities:
<br /> Long-term liabilities
<br /> outstanding 1,482,602,194 1,703,789,631 41,501 100,691 1,482,643,695 1,703,890,322
<br /> Other liabilities 142,670,686 114,058,875 90,049 101,664 142,760,735 114,160,539
<br /> Total liabilities 1,625,272,880 1,817,848,506 131,550 202,355 1,625,404,430 1,818,050,861
<br /> Deferred Inflows
<br /> Of Resources: 223,406,926 74,995,154 223,406,926 74,995,154
<br /> Total Liabilities and
<br /> Deferred Inflows
<br /> Of Resources 1,848,679,806 1,892,843,660 131,550 202,355 1,848,811,356 1,893,046,015
<br /> Net position:
<br /> Net investment in
<br /> capital assets 955,734,185 917,612,276 3,513,854 3,406,506 959,248,039 921,018,782
<br /> Restricted 114,790,899 146,204,814 114,790,899 146,204,814
<br /> Unrestricted (756,512,631) (881,626,311) 1,003,398 884,574 (755,509,233) (880,741,737)
<br /> Total net position $ 314,012,453 S 182,190,779 $ 4,517,252 $ 4,291,080 $318,529,705 $186,481,859
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