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COUNTY OF HAWAII
<br />Statement of Net Position
<br />June 30, 2021
<br />(Concluded)
<br />Primary Government
<br />Governmental
<br />Business -type
<br />Component
<br />Activities
<br />Activities
<br />Total
<br />Unit
<br />Liabilities
<br />Current liabilities:
<br />Accounts payable and accrued liabilities
<br />$ 24,709,103
<br />$ 86,297
<br />$ 24,795,400
<br />$ 5,900,022
<br />Accrued payroll
<br />12,556,381
<br />-
<br />12,556,381
<br />1,961,911
<br />Advance collections - intergovernmental
<br />67,336,655
<br />9,134
<br />67,345,789
<br />-
<br />Interest due on long-term debt
<br />6,325,974
<br />6,233
<br />6,332,207
<br />475,544
<br />Bonds and loans payable, current portion net
<br />(notes 10 and 14)
<br />36,770,859
<br />41,335
<br />36,812,194
<br />6,214,530
<br />Compensated absences, current portion (note 10)
<br />10,869,239
<br />-
<br />10,869,239
<br />629,515
<br />Claims and judgments, current portion
<br />(notes 10, 12 and 14)
<br />4,587,189
<br />-
<br />4,587,189
<br />97,888
<br />Capital leases, current portion (notes 8 and 10)
<br />3,794,428
<br />-
<br />3,794,428
<br />-
<br />Landfill costs payable, current portion
<br />(notes 9 and 10)
<br />1,840,695
<br />-
<br />1,840,695
<br />-
<br />Customers' deposits
<br />-
<br />-
<br />-
<br />284,487
<br />Other
<br />4,390,280
<br />-
<br />4,390,280
<br />-
<br />Total current liabilities
<br />173,180,803
<br />142,999
<br />173,323,802
<br />15,563,897
<br />Noncurrent liabilities:
<br />Bonds and loans payable, net
<br />(notes 10 and 14)
<br />480,309,983
<br />59,356
<br />480,369,339
<br />61,236,896
<br />Compensated absences (note 10)
<br />37,554,256
<br />-
<br />37,554,256
<br />1,400,153
<br />Claims and judgments (notes 10, 12 and 14)
<br />19,670,629
<br />-
<br />19,670,629
<br />282,112
<br />Capital leases (notes 8 and 10)
<br />6,955,478
<br />-
<br />6,955,478
<br />-
<br />Landfill costs payable (notes 9 and 10)
<br />9,811,305
<br />-
<br />9,811,305
<br />-
<br />Customers' deposits
<br />-
<br />-
<br />-
<br />15,835,180
<br />Net pension liability (notes 13 and 14)
<br />697,394,658
<br />-
<br />697,394,658
<br />35,290,257
<br />Net OPEB liability (notes 13 and 14)
<br />372,965,689
<br />-
<br />372,965,689
<br />14,393,814
<br />Other
<br />20,005,705
<br />-
<br />20,005,705
<br />-
<br />Total noncurrent liabilities
<br />1,644,667,703
<br />59,356
<br />1,644,727,059
<br />128,438,412
<br />Total liabilities
<br />1,817,848,506
<br />202,355
<br />1,818,050,861
<br />144,002,309
<br />Deferred Inflows of Resources
<br />Deferred inflows related to pensions and other
<br />post employment benefits (notes 13 and 14)
<br />72,212,680
<br />-
<br />72,212,680
<br />4,847,398
<br />Deferred inflows - other
<br />2,782,474
<br />-
<br />2,782,474
<br />182,390
<br />Total Deferred Inflows of Resources
<br />74,995,154
<br />-
<br />74,995,154
<br />5,029,788
<br />Total Liabilities and Deferred
<br />Inflows of Resources
<br />1,892,843,660
<br />202,355
<br />1,893,046,015
<br />149,032,097
<br />Net Position
<br />Net investment in capital assets
<br />917,612,276
<br />3,406,506
<br />921,018,782
<br />232,086,655
<br />Restricted for:
<br />Debt service (note 10)
<br />45,036,566
<br />-
<br />45,036,566
<br />-
<br />Highways, streets and abandoned vehicles
<br />67,356,887
<br />-
<br />67,356,887
<br />-
<br />Public access open space
<br />21,512,564
<br />-
<br />21,512,564
<br />-
<br />Disaster and emergencies
<br />5,729,501
<br />-
<br />5,729,501
<br />Other
<br />6,569,296
<br />-
<br />6,569,296
<br />-
<br />Unrestricted
<br />(881,626,311)
<br />884,574
<br />(880,741,737)
<br />(19,967,060)
<br />Total net position
<br />$ 182,190,779
<br />$ 4,291,080
<br />$ 186,481,859
<br />$ 212,119,595
<br />See accompanying notes to the basic financial statements
<br />-29-
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