Annual Comprehensive Financial Report 2021

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FINANCIAL SECTION (Continued) Page Combining and Individual Nomnajor Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Governmental Funds 122 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds 126 Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (Budgetary Basis): Highway Fund 129 Sewer Fund 130 Solid Waste Fund 131 Cemetery Fund 132 Parking Meter Fund 133 Vehicle Disposal Fund 134 Bikeway Fund 135 Workforce Innovation & Opportunity Act Fund 136 Golf Course Fund 137 Geothermal Relocation and Community Benefits Fund 138 Beautification Fund 139 Hawaii County Housing Agency 140 Park Dedication Fund 141 General Excise Tax Fund 142 Short-term Vacation Rental Enforcement Fund 143 Geothermal Asset Fund 144 Combining Statement of Agency Funds Net Position - Custodial Funds 146 Combining Statement of Changes in Net Position - Custodial Funds 148 Combining Statement of Private Purpose Trust Net Position - Private Purpose Trusts 150 Combining Statement of Changes in Net Position - Private Purpose Trusts 151 STATISTICAL SECTION Table 1 - Net Position by Component 153 Table 2 - Changes in Net Position 154 Table 3 - Fund Balances, Governmental Funds 156 Table 4 - Changes in Fund Balance, Governmental Funds 157 Table 5 - Real Property Assessed Values by Classification and Tax Rates 158 Table 6 - Principal Taxpayers 162 Table 7 - Property Tax Levies and Collections 163 Table 8 - Ratios of Outstanding Debt by Type 164 Table 9 - Ratios of General Bonded Debt Outstanding 165 Table 10 - Legal Debt Margin Information 166 Table l l - Demographic and Economic Statistics 167 Table 12 - Principal Employers, County of Hawaii 168 Table 13 - Full -Time Equivalent County Government Employees by Function 169 Table 14 - Operating Indicators by Function 170 Table 15 - Capital Asset Statistics by Functions 171