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COUNTY OF HAWAII <br /> Comprehensive Annual Financial Report <br /> For the Fiscal Year Ended June 30, 2016 <br /> Table of Contents <br /> Page <br /> INTRODUCTORY SECTION <br /> Letter of Transmittal 1 <br /> GFOA Certificate of Achievement 7 <br /> Organization Chart 8 <br /> List of Elected Officials 9 <br /> List of Principal Officials 10 <br /> FINANCIAL SECTION <br /> Report of Independent Auditors 11 <br /> Management's Discussion and Analysis 14 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Position 26 <br /> Statement of Activities 28 <br /> Fund Financial Statements: <br /> Balance Sheet- Governmental Funds 30 <br /> Reconciliation of the Governmental Funds Balance Sheet to the <br /> Statement of Net Position 31 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances- <br /> Governmental Funds 32 <br /> Reconciliation of the Change in Fund Balances of Governmental <br /> Funds to the Statement of Activities 34 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balance- <br /> Budget and Actual(Budgetary Basis) -General Fund 36 <br /> Statement of Net Position-Proprietary Funds 40 <br /> Statement of Revenues, Expenses, and Changes in Fund Net Position- <br /> Proprietary Funds 41 <br /> Statement of Cash Flows-Proprietary Funds 42 <br /> Statement of Fiduciary Net Position-Fiduciary Funds 43 <br /> Statement of Changes in Fiduciary Net Position-Fiduciary Funds 44 <br /> Notes to the Basic Financial Statements 45 <br /> Required Supplementary Information 98 <br />