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COUNTY OF HAWAII <br /> Annual Comprehensive Financial Report <br /> For the Fiscal Year Ended June 30, 2022 <br /> Table of Contents <br /> Page <br /> INTRODUCTORY SECTION <br /> Letter of Transmittal 1 <br /> GFOA Certificate of Achievement 8 <br /> Organization Chart 9 <br /> List of Elected Officials 10 <br /> List of Principal Officials 11 <br /> FINANCIAL SECTION <br /> Report of Independent Auditors 13 <br /> Management's Discussion and Analysis 17 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Position 30 <br /> Statement of Activities 32 <br /> Fund Financial Statements: <br /> Balance Sheet-Governmental Funds 34 <br /> Reconciliation of the Governmental Funds Balance Sheet to the <br /> Statement of Net Position 35 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances- <br /> Governmental Funds 36 <br /> Reconciliation of the Change in Fund Balances of Governmental <br /> Funds to the Statement of Activities 38 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balance- <br /> Budget and Actual(Budgetary Basis)-General Fund 40 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balance- <br /> Budget and Actual(Budgetary Basis)-General Excise Tax Fund 44 <br /> Statement of Net Position-Proprietary Funds 45 <br /> Statement of Revenues, Expenses, and Changes in Fund Net Position- <br /> Proprietary Funds 46 <br /> Statement of Cash Flows-Proprietary Funds 47 <br /> Statement of Fiduciary Net Position-Fiduciary Funds 48 <br /> Statement of Changes in Fiduciary Net Position-Fiduciary Funds 49 <br /> Notes to the Basic Financial Statements 50 <br /> Required Supplementary Information 113 <br />