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COUNTY OF HAWAII
<br />Statement of Net Position
<br />June 30, 2021
<br />Primary Government
<br />Governmental Business -type Component
<br />Activities Activities Total Unit
<br />Assets
<br />Current assets
<br />Cash and cash equivalents (notes 3 and 14)
<br />$ 130,962,566
<br />$ 1,251,666
<br />$ 132,214,232
<br />$ 17,119,629
<br />Restricted cash and cash equivalents (note 3)
<br />172,545,467
<br />44,717
<br />172,590,184
<br />-
<br />Investments (note 3)
<br />4,541,786
<br />-
<br />4,541,786
<br />18,000,000
<br />Restricted investments (note 3)
<br />54,427,907
<br />-
<br />54,427,907
<br />-
<br />Receivables, net (note 4)
<br />92,286,051
<br />16,792
<br />92,302,843
<br />9,075,781
<br />Receivable from improvement district
<br />(notes 4 and 10)
<br />117,082
<br />-
<br />117,082
<br />-
<br />Internal balances (note 5)
<br />402,819
<br />(402,819)
<br />-
<br />-
<br />Inventories
<br />8,321,240
<br />-
<br />8,321,240
<br />1,438,500
<br />Prepaid expenses
<br />1,169,861
<br />3,188
<br />1,173,049
<br />50,019
<br />Other
<br />1,477,103
<br />-
<br />1,477,103
<br />-
<br />Total current assets
<br />466,251,882
<br />913,544
<br />467,165,426
<br />45,683,929
<br />Investments (note 3)
<br />10,292,113
<br />-
<br />10,292,113
<br />2,000,000
<br />Restricted investments (note 3)
<br />2,976,795
<br />-
<br />2,976,795
<br />-
<br />Restricted cash and cash equivalents (note 3 and 14)
<br />-
<br />72,694
<br />72,694
<br />888,225
<br />Receivable from improvement district, excluding
<br />current portion (notes 4 and 10)
<br />4,094,716
<br />-
<br />4,094,716
<br />-
<br />Capital assets (notes 6, 8 and 14):
<br />Utility plant in service, net
<br />-
<br />-
<br />-
<br />246,723,859
<br />Infrastructure assets, net
<br />297,110,815
<br />-
<br />297,110,815
<br />-
<br />Ground and site improvements, net
<br />-
<br />40,505
<br />40,505
<br />-
<br />Buildings and improvements, net
<br />641,575,608
<br />2,630,029
<br />644,205,637
<br />-
<br />Equipment, net
<br />65,571,550
<br />82,786
<br />65,654,336
<br />-
<br />Easements, net
<br />11,240,425
<br />-
<br />11,240,425
<br />-
<br />Preliminary survey and investigation charges
<br />-
<br />-
<br />-
<br />5,515,581
<br />Land and improvements
<br />292,632,722
<br />753,877
<br />293,386,599
<br />5,267,919
<br />Construction work in progress
<br />74,050,724
<br />-
<br />74,050,724
<br />44,999,376
<br />Total capital assets, net
<br />1,382,181,844
<br />3,507,197
<br />1,385,689,041
<br />302,506,735
<br />Total noncurrent assets
<br />1,399,545,468
<br />3,579,891
<br />1,403,125,359
<br />305,394,960
<br />Total assets
<br />1,865,797,350
<br />4,493,435
<br />1,870,290,785
<br />351,078,889
<br />Deferred Outflows of Resources
<br />Deferred loss on refunding
<br />4,729,567
<br />-
<br />4,729,567
<br />-
<br />Deferred outflow related to pensions and other
<br />post employment benefits (notes 13 and 14,
<br />204,507,522
<br />-
<br />204,507,522
<br />10,072,803
<br />Total deferred outflows of resources
<br />209,237,089
<br />-
<br />209,237,089
<br />10,072,803
<br />Total Assets and Deferred Outflows ofResource�
<br />2,075,034,439
<br />4,493,435
<br />2,079,527,874
<br />361,151,692
<br />(Continued)
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