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COUNTY OF HAWAII <br /> DEPARTMENT OF WATER SUPPLY <br /> (A component unit of the County of Hawaii, State of Hawaii) <br /> TABLE OF CONTENTS <br /> Page <br /> INDEPENDENT AUDITOR'S REPORT 4 - 6 <br /> MANAGEMENT'S DISCUSSION AND ANALYSIS 7 - 11 <br /> FINANCIAL STATEMENTS <br /> Statement of Net Position 12 - 13 <br /> Statement of Revenues, Expenses, and Changes in Net Position 14 <br /> Statement of Cash Flows 15 - 16 <br /> Notes to Financial Statements 17 - 43 <br /> REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN <br /> MANAGEMENT'S DISCUSSION AND ANALYSIS <br /> Schedule of Proportionate Share of the Net Pension Liability 45 <br /> Schedule of Contributions (Pension) 46 <br /> Notes to Required Supplementary Information Required by <br /> GASB Statement No. 68 47 <br /> Schedule of Changes in the Net OPEB Liability and Related Ratios 48 <br /> Schedule of Contributions (OPEB) 49 <br /> Notes to Required Supplementary Information Required by GASB <br /> Statement No. 75 50 - 51 <br /> 2 <br />