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COUNTY OF HAWAII
<br /> Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
<br /> June 30,2019
<br /> Total fund balances-governmental funds S 224,436,411
<br /> Amounts reported for governmental activities in the statement of
<br /> net position are different because:
<br /> Capital assets used in governmental activities are not financial
<br /> resources and therefore are not reported in the funds. These assets
<br /> consist of:
<br /> Land and improvements 263,470,3 18
<br /> Infrastructure assets, net 312,878,757
<br /> Buildings and improvements,net 627,746,572
<br /> Equipment,net 59,337,103
<br /> Easements,net 6,250,078
<br /> Construction work in progress 58,455,811
<br /> Total capital assets,net 1,328,138,639
<br /> Deferred amounts on refunding and pension are reported as deferred
<br /> outflows of resources in the government-wide Financial statements but are not
<br /> are not reported in the governmental fund statements 213,039,853
<br /> Some of the County's revenues will be collected after year-end but are
<br /> not available soon enough to pay for the current period's expenditures
<br /> and therefore are deferred(unearned)in the funds.(note 7) 29,170,763
<br /> Some liabilities are not due and payable in the current period and
<br /> therefore are not reported in the funds. Those liabilities consist of:
<br /> Bonds and loans payable, net of receivable
<br /> from improvement district (478,138,254)
<br /> Interest due on long-term debt (6,111,069)
<br /> Capital leases (11,579,332)
<br /> Compensated absences (42,412,713)
<br /> Claims and judgments (31,484,483)
<br /> Landfill costs payable (31,015,000)
<br /> Pollution remediation (12,440,733)
<br /> Other Postemployrnent Benefit Obligation(OPEB) (400,834,810)
<br /> Net pension obligation �,645,2�42)
<br /> Total long-term liabilities (1,650,661,636)
<br /> Unamortized gain on refunding (976,227)
<br /> Deferred amounts related to pension are reported as deferred
<br /> inflows of resources in the government-wide Financial statements but are not
<br /> are not reported in the governmental fund statements �]_5,1913,306)
<br /> Net position of governmental activities S. 128,104,497
<br /> See accompanying notes to the basic financial statements.
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