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COUNTY OF HAWAII <br />DEPARTMENT OF WATER SUPPLY <br />(A component unit of the County of Hawaii, State of Hawaii) <br />TABLE OF CONTENTS <br />Page <br />INDEPENDENT AUDITOR'S REPORT 4 - 6 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS 7-11 <br />FINANCIAL STATEMENTS <br />Statement of Net Position 12-13 <br />Statement of Revenues, Expenses, and Changes in Net Position 14 <br />Statement of Cash Flows 15-16 <br />Notes to Financial Statements 17-44 <br />REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN <br />MANAGEMENT'S DISCUSSION AND ANALYSIS <br />Schedule of Proportionate Share of the Net Pension Liability 46 <br />Schedule of Contributions (Pension) 47 <br />Notes to Required Supplementary Information Required by <br />GASB Statement No. 68 48 <br />Schedule of Changes in the Net OPEB Liability and Related Ratios 49 <br />Schedule of Contributions (OPEB) 50 <br />Notes to Required Supplementary Information Required by GASB <br />Statement No. 75 51 -52 <br />2 <br />