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wide financial statements. The County uses enterprise funds to account for the operations of
<br />the Kulaimano Elderly Housing Project and the Ouli Ekahi Affordable Housing Project.
<br />Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of
<br />parties outside the County. The private -purpose trusts and the custodial funds are reported
<br />under the fiduciary funds. Since the resources of these funds are not available to support the
<br />County's own programs, they are not reflected in the government -wide financial statements.
<br />The accounting used for fiduciary funds is much like that used for proprietary funds.
<br />Notes to the Basic Financial Statements
<br />The notes to the basic financial statements provide additional information that is essential to a full
<br />understanding of the data provided in the government -wide and fund financial statements.
<br />Other Supplementary Information
<br />In addition to the basic financial statements and accompanying notes, this report also presents
<br />certain required supplementary information, which is presented immediately following the notes
<br />to the basic financial statements. The combining statements referred to earlier in connection with
<br />nonmajor governmental funds and budgetary comparison schedules for the nonmajor special
<br />revenue funds are presented immediately following the required supplementary information.
<br />GOVERNMENT -WIDE FINANCIAL ANALYSIS
<br />Condensed Statements of Net Position
<br />June 30, 2021 and 2020
<br />Government
<br />Governmental Activities Business -type Activities Total
<br />2021 2020 2021 2020 2021 2020
<br />Assets:
<br />Current and other assets
<br />$ 483,615,506
<br />$ 401,959,382
<br />$ 986,238
<br />$ 1,347,120
<br />$ 484,601,744
<br />$ 403,306,502
<br />Capital assets, net
<br />1,382,181,844
<br />1,360,608,411
<br />3,507,197
<br />t,917,893
<br />1,385,689,041
<br />1,362,526,304
<br />Total assets
<br />1,865,797,350
<br />1,762,567,793
<br />4,493,435
<br />3,265,013
<br />1,870,290,785
<br />1,765,832,806
<br />Deferred Outflows
<br />Of Resources:
<br />209,237,089*
<br />206,923,055*
<br />209,237,089
<br />206,923,055
<br />Total Assets and Deferred
<br />Outflows of Resources
<br />2,075,034,439
<br />1,969,490,848
<br />4,493,435
<br />3,265,013
<br />2,079,527,874
<br />1,972,755,861
<br />Liabilities:
<br />Long-term liabilities
<br />outstanding 1,703,789,631 1,675,729,743 100,691 582,961 1,703,890,322 1,676,312,704
<br />Other liabilities 114,058,875 121,977,885 101,664 69,134 114,160,539 122,047,019
<br />Total liabilities 1,817,848,506 1,797,707,628 202,355 652,095 1,818,050,861 1,798,359,723
<br />Deferred Inflows
<br />Of Resources: 74,995,154 21,372,121 -- -- 74,995,154 21,372,121
<br />Total Liabilities and
<br />Deferred inflows
<br />Of Resources 1,892,843,660 1,819,079.749 202,355 652,095 L893,046,015 1,819,731,844
<br />Net position:
<br />Net investment in
<br />capital assets
<br />917,612,276
<br />891,782,081 3,406,506
<br />1,334,932 921,018,782
<br />893,117,013
<br />Restricted
<br />146,204,814
<br />94,431,592
<br />146,204,814
<br />94,431,592
<br />Unrestricted
<br />(881,626,311)*
<br />(835,802,574)* 884,574
<br />1,277,986 (880,741,737)
<br />(834,524,588)
<br />Total net position
<br />$ 182,190,779
<br />$ 150,411,099 $ 4,291,080
<br />$2,612,918 $186,481,859
<br />$153,024,017
<br />*See explanation on page 17.
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