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<br /> <br /> <br /> w <br /> <br /> <br /> COUNTY OF HAWAII <br /> _ Comprehensive Annual Financial Report <br /> For the Fiscal Year Ended June 30, 2005 <br /> i <br /> Table of Contents <br /> <br /> a Payee <br /> INTRODUCTORY SECTION <br /> Letter of Transmittal I <br /> GFOA Certificate of Achievement 7 <br /> Organization Chart 8 <br /> M List of Elected Officials 9 <br /> List of Principal Officials 10 <br /> <br /> FINANCIAL SECTION <br /> <br /> Independent Auditors' Report 11 <br /> Management's Discussion and Analysis 13 <br /> r <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Assets 24 <br /> Statement of Activities 26 <br /> Fund Financial Statements: <br /> Balance Sheet - Governmental Funds 28 <br /> Reconciliation of the Governmental Funds Balance Sheet to the <br /> Statement of Net Assets 29 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances - <br /> Governmental Funds 30 <br /> r Reconciliation of the Change in Fund Balances of Governmental <br /> Funds to the Statement of Activities 32 <br /> Statement of Revenues, Expenditures and Changes in Fund Balance - <br /> Budget and Actual (Budgetary Basis) - General Fund 34 <br /> Statement of Revenues, Expenditures and Changes in Fund Balance - <br /> Budget and Actual (Budgetary Basis) - Sewer Fund 38 <br /> r Statement of Net Assets - Proprietary Funds 39 <br /> Statement of Revenues, Expenditures, and Changes in Fund Net Assets - <br /> Proprietary Funds 40 <br /> Statement of Cash Flows - Proprietary Funds 41 <br /> Statement of Fiduciary Net Assets - Fiduciary Funds 42 <br /> Statement of Changes in Fiduciary Net Assets - Fiduciary Funds 43 <br /> r <br /> Notes to the Basic Financial Statements 44 <br /> s <br /> i <br /> a <br /> i <br />