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COUNTY OF HAWAII
<br />Statement of Net Position
<br />June 30, 2019
<br />Primary Government
<br />Governmental Business -type Component
<br />Activities Activities Total Unit
<br />Assets
<br />Current assets:
<br />Cash and cash equivalents (notes 3 and 14)
<br />$ 95,429,774
<br />$ 1,180,315
<br />$ 96,610,089
<br />$ 20,115,848
<br />Restricted cash and cash equivatents (note 3)
<br />105,817,735
<br />42,514
<br />105,860,249
<br />-
<br />Investments (note 3)
<br />3,227,607
<br />-
<br />3,227,607
<br />13,000,000
<br />Restricted investments (note 3)
<br />32,897.286
<br />-
<br />32,897,286
<br />-
<br />Receivables, net (note 4)
<br />73,134,050
<br />6,154
<br />73,140,204
<br />10,838,992
<br />Receivable From improvement district
<br />(notes 4 and 10)
<br />107,752
<br />-
<br />107,752
<br />Internal balances (note 5)
<br />3,500
<br />(3,500)
<br />-
<br />Inventories
<br />7,297,830
<br />7,297,830
<br />1,531,481
<br />Prepaid expenses
<br />80,420
<br />2,059
<br />82,479
<br />55,968
<br />Other
<br />1,806,244
<br />-
<br />1,806,244
<br />-
<br />Total current assets
<br />319,802,198
<br />1,227,542
<br />321,029,740
<br />45,542,289
<br />Investments (note 3)
<br />13,877,211
<br />-
<br />13,877,211
<br />17,000,000
<br />Restricted investments (nate 3)
<br />15,734,285
<br />-
<br />15,734,285
<br />-
<br />Restricted cash and cash equivalents (note 3 and 14)
<br />-
<br />72,674
<br />72,674
<br />888,225
<br />Receivable from improvement district, excluding
<br />current portion (notes 4 and 10)
<br />1,887,115
<br />-
<br />1,887,115
<br />Capital assets (notes 6, 8 and 14):
<br />Utility plant in service, net
<br />-
<br />-
<br />245,904,985
<br />Infrastructure assets, not
<br />312,878,757
<br />312,878,757
<br />-
<br />Ground and site improvements, net
<br />-
<br />49,199
<br />49,199
<br />Buildings and improvements, net
<br />627,746,572
<br />538,410
<br />628,284,982
<br />-
<br />Equipment, net
<br />59,337,103
<br />24,068
<br />59,361,171
<br />-
<br />Easements, net
<br />6,250,078
<br />6,250,078
<br />-
<br />Preliminary survey and investigation charges
<br />-
<br />-
<br />6,140,398
<br />Land and improvements
<br />263,470,318
<br />753,877
<br />264,224,195
<br />5,204,598
<br />Construction work in progress
<br />58,455,811
<br />-
<br />58,455,811
<br />39.306,088
<br />Total capital assets, net
<br />1,328.138,639
<br />1,365,554
<br />1,329,504,193
<br />296,556,069
<br />Total noncurrent assets
<br />1,359,637,250
<br />1,438,228
<br />1,361,075,478
<br />314,444,294
<br />Total assets
<br />1,679,439,448
<br />2,665,770
<br />1,682,105,218
<br />359,986,583
<br />Deferred Outflows of Resources
<br />Deferred loss on refunding
<br />5,997,547
<br />- 5,997,547 -
<br />Deferred outflow related to pensions and other
<br />post employment benefits (notes 13 and 14)
<br />207,042,306
<br />- 207,042,306 12,278,889
<br />Total deferred outflows of resources
<br />213,039,853
<br />- 213,039,853 12,278,889
<br />Total Assets and Deferred Outflows of Resources
<br />1,892,479,301
<br />2,665,770 1,895,145,971 372,265,472
<br />(Continued)
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