|
COUNT OF 11:'#WAI-I
<br />Notes to the Bwa ie Financial Stateniertts
<br />June 30.2023
<br />1+7c' .'0LIIII ;k;,rw^•11 Elie `'1lllil4klr v hd.L;_iLn +1;nds:
<br />Privwr Peirp,,w Tract F-Undi - 4 sed to account for inyaestment income on Funds
<br />=k'tie; w ed tri}li: !iir"r- r,.:,Lrlcww L, :u the pt,rt of I IIlo and tk related expenditures to
<br />pii-onw(t! health and saEei} on Ilse Island of llawai`i.
<br />Custodial Frtrtcts — 1. -cd i-,k,:count for a�sc:ts held by the County for cAher go%ernmental
<br />ittdiw it ual4. f itsµ , ;slodial funds are itj!iiodial in nature end do notin c lxA
<br />iriC.d'�,LJrvniunt of rz lilt of L3 pc, ratitons- -nic Counr% has the Rt I I U %ing custodial funds:
<br />• Statc, \kci--8it Ij\ I it siC
<br />+ fsrl�,r ,��°1i1�`lit f}i,lrik C,, IN i-ctlid
<br />• i-77!' ,4+_Iliti'I1. :- E4i.: la' ."."s I1', 1 -.n-d
<br />► ", I} wt.. III;'!I� _. .-.. lei i ,.�� .I
<br />F'L'rP rl:,.sr°tic L,nd I,,c'r ,l {l.ihlr" 1?ei'k7'-,;t, I llli11
<br />I Ik` ll,lt �%pklidin,s r +'csutlt
<br />+ f ,iCS ",`d ,l.rrant* FLLtld
<br />\.,II I' II?. License PlaWN Fund
<br />,'.nd TaSSuC -.ind
<br />� I�.;..-,_. 111115r;�`".�"rrik', lir•„r:S' -�I�Lllt{'�
<br />BasiS of Ac'cAlunting
<br />Basis r _a: coasting refers tea the per:od in v.hich icti,unklc 3 d expcnditurt:s (or expenses) are
<br />recognized iri the accounts and rcliort4Ll irl Oic ba-iK fin-j;Basis of aia ckiunting
<br />sel:lte,, t{-, the timing A'zhe aw;—k.swuments made, Ofthe rncasurernent locus applied-
<br />Iic L*{-nernirrew-wide financi,t! ,Iatement,, and Ilic proprietarl , #icluciar� and c{-mpkinent unit
<br />'11nd llnancittl •"t.tttML: 1`71` Mt' j1r4'N r1U:d iM r;;n =i+:irLIJI }.i,i, .! ��tsi;ttllir±i . Tic ro%c•rairrl4'rlttl
<br />.lellti, in the fund financial are l te,Lll;c4l k'ri ., 11-IL .'Ni d aecr.:al l —,J
<br />tt c-rual B&srs - I•Cv'.c-;ic Iect NIL! 111ZEd v.lie ir u a r n c d and cxIse iiws art ro cog riited t�lie n the
<br />I VILIICkl oblIg;ViL)rl I iiis: Urrt kI
<br />%loe}rfiradAc crr1a1 Bee—si5 - RuvefLtlC'; WC I •. hL:n susceptilhic to gccrual (dial is. both
<br />,, t--!i aNe and a% .Table: 'Alea-,urablk" n-,ean� -lie amounts arc d ten-ninable- "Availahle"
<br />rllL:Ar`l thy: iirll[}um-, are colt,', tibi %6thIn curwrii pL r1.L1d ._.r sm',n enough thereafl r Wrie
<br />o2ar for itltergo%e"rnnientaI rc%crILiL:,,i to he Lised to pa: liabiliiic,. 0 ihz� current periik"l
<br />talld pur rrl its, charge,, FOr :urreAlt wt''iLTS', 1111C'ti Linn forleii ilrvs, pen a I iL..4 :i l) LI
<br />I !'I I'•k.c Il:t r}5'a V1a, li.-k 4a311'.'3 are ra,'w 111It_ i .AI rep, c231'l.':', X�-hen reccl4 ell ill cash he: aIt se ill C1 =irc
<br />x"CIItj'?i rl :s: ,:.I,".i lk; 4rllil ,Li,iLi,t'�.'k r.-,L: kl l v.iI pro per,i tti",C', iiad Stat'C '','kr
<br />Fans oan llrt.,C+;:d lire Ck. sidered aN,3i[ahlc "heel cc) Ilerteo
<br />52 -
<br />
|