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Annual Comprehensive Financial Report 2022
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Annual Comprehensive Financial Report 2022
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3/2/2023 11:05:23 AM
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COUNTY OF HAWAII <br /> Reconciliation of the Change in Fund Balances of Governmental Funds <br /> to the Statement of Activities <br /> For the Fiscal Year Ended June 30,2022 <br /> (Concluded) <br /> Some items reported in the statement of activities do not involve current <br /> financial resources and therefore are not reported as expenditures in <br /> governmental funds. These activities are: <br /> Net decrease in compensated absences S 1,337,804 <br /> Net decrease in claims and judgments 1,726,840 <br /> Net decrease in landfill closure/postclosure care costs 581,000 <br /> Net decrease in pollution remediation costs 1,244,518 <br /> Amortization of premium from bond issuance 5,834,146 <br /> Amortization of deferred loss on refunding (665,859) <br /> Amortization of gain on refunding 102,761 <br /> Net decrease in accrued interest 445,317 <br /> Net decrease to expenses related to net OPEB liability 13,469,210 <br /> Net increase to expenses related to pension and salaries and wages (1,700,644) <br /> Net additional expenses 22,375,093 <br /> Change in net position of governmental activities $ 131,821,674 <br /> See accompanying notes to the basic financial statements. <br /> -39- <br />
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