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COUNTY OF HAWAII <br />Reconciliation of the Change in Fund Balances of Governmental Funds <br />to the Statement of Activities <br />For the fiscal Year Ended June 30, 2020 <br />(Concluded) <br />Some items reported in the statement of activities do not involve current <br />financial resources and therefore are not reported as expenditures in <br />governmental funds. These activities are: <br />Increase in inventories <br />$ 889.652 <br />Increase in compensated absences <br />(3.079,986) <br />Decrease in claims and judgments <br />3.675,057 <br />Decrease in landfill closure/postclosure care costs <br />17.660.000 <br />Increase in pollution remediation costs <br />(6,900.616) <br />Increase in underground storage tank liability <br />(1.775.000) <br />Amortization of premium from bond issuance <br />4,800,919 <br />Amortization of deferred loss on refunding <br />(705,654) <br />Amortization of gain on refunding <br />102,761 <br />Net increase in accrued interest <br />(65.834) <br />Net decrease to expenses related to Other Postemployment <br />Benefit Obligation <br />8.196.912 <br />Net increase to expenses related to pension and salaries and wages <br />(56.895,154) <br />Net additional expenses <br />(34.096.943) <br />Change in net position of governmental activities <br />$ 22.306.602 <br />See accompanying notes to the basic financial statements. <br />