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COUNTY OF IIAWAiI
<br />Statement of Net Position
<br />June 30, 2019
<br />(Concluded)
<br />See accompanying notes to the basic financial statements
<br />lf412
<br />Primary Government
<br />Governmental
<br />Business -type
<br />Component
<br />Activities
<br />Activities
<br />Total
<br />Unit
<br />Liabilities
<br />Current liabilities:
<br />Accounts payable and accrued liabilities
<br />$ 21,126,698
<br />$ 72,921
<br />E 21,199,619
<br />$ 3,099,214
<br />Accrued payroll
<br />10,773,598
<br />-
<br />10,773,598
<br />1,582,476
<br />Advance collections - intergovernmental
<br />26,514,194
<br />1,279
<br />26,515,475
<br />-
<br />Interest due on long-term debt
<br />6,111,069
<br />8,815
<br />6,119,884
<br />605,077
<br />Bonds and loans payable, current portion net
<br />(notes 10 and 14)
<br />60,998,287
<br />102,520
<br />61,140,807
<br />5,613,168
<br />Compensated absences, current portion (note 10)
<br />10,626,781
<br />-
<br />10,626,781
<br />561533
<br />Clairns and judgments, current portion
<br />(notes 10, 12 and 14)
<br />4,495,902
<br />4,495,902
<br />174,262
<br />Capita] leases, current portion (notes 8 and 10)
<br />3,359,810
<br />3,359,810
<br />-
<br />Landfill costs payable, current portion
<br />(notes 9 and 10)
<br />359,009
<br />-
<br />359,009
<br />-
<br />Customers' deposits
<br />-
<br />-
<br />-
<br />200,460
<br />Other
<br />9,305,885
<br />-
<br />9,305,885
<br />-
<br />Total current liabilities
<br />153,671.235
<br />185,535
<br />153,856,770
<br />11,838,190
<br />Noncurrent liabilities'
<br />Bonds and loans payable, net
<br />(notes 10 and 14)
<br />449,134,834
<br />595,257
<br />449,730,091
<br />65,009,512
<br />Cc mpen sated absences (note 10)
<br />31,785,932
<br />-
<br />31,785,932
<br />1,144,142
<br />Claims and judgments (notes 10, 12 and 14)
<br />26,988,581
<br />-
<br />26,988,581
<br />604,738
<br />Capital leases (notes 8 and 10)
<br />8,219,522
<br />-
<br />8,219,522
<br />-
<br />Land rill costs payable (notes 9 and 10)
<br />30,655,991
<br />-
<br />30,655,991
<br />-
<br />Unearned revenue, noncurrent
<br />-
<br />-
<br />-
<br />1,583,953
<br />Customers' deposits
<br />-
<br />-
<br />15,686,1076
<br />Net pension liability (notes 13 and 14)
<br />636,645,242
<br />-
<br />636,645,242
<br />33,522,053
<br />Net OPER liability (notes 13 and 14)
<br />400,834,810
<br />-
<br />400,834,810
<br />16,431,746
<br />Other
<br />9,467,722
<br />-
<br />9,467,722
<br />-
<br />Total noncurrent liabilities
<br />1,593,732,634
<br />595,257
<br />1,594,327,891
<br />133,982,220
<br />Total liabilities
<br />1,747,4103,869
<br />780,792
<br />1,748,184,661
<br />145,820,410
<br />Deferred Inflows of Resources
<br />Deferred inflows related to pensions and other
<br />post employment henefits (notes 13 and 14)
<br />15,043,306
<br />-
<br />15,043,306
<br />2,446,102
<br />Deferred inflows - other
<br />1,927,629
<br />-
<br />1,927,629
<br />69,643
<br />Total Deferred Inflows of Resources
<br />16,970,935
<br />-
<br />16,974,935
<br />2,515.745
<br />Total Liabilities and Deferred
<br />Inflows of Resources
<br />I,764,374,804
<br />780,792
<br />1,765,155,596
<br />148,336,155
<br />Net Position
<br />Net investment in capital assets
<br />866,986,564
<br />667,777
<br />867,654,341
<br />226,821,614
<br />Restricted for:
<br />Debt service (note 10)
<br />33,21 1,359
<br />-
<br />33,211,359
<br />-
<br />Highways, streets and abandoned vehicles
<br />22,013,295
<br />-
<br />22,013,295
<br />Public access open space
<br />25,642,884
<br />-
<br />25,642,884
<br />-
<br />Other
<br />2,362,529
<br />-
<br />2,362,529
<br />Unrestricted
<br />M2,112,13
<br />1,217,201
<br />(820,894,933}
<br />(2,892,297]
<br />Total net position
<br />$ 128,104,497
<br />S 1,884,978
<br />$ 129,989,475
<br />$ 223,929,317
<br />See accompanying notes to the basic financial statements
<br />lf412
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