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COUNTY OF HAWAII <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended June 30, 2013 <br />Table of Contents <br />FINANCIAL SECTION <br />Report of Independent Auditors 13 <br />Management's Discussion and Analysis 15 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Position 28 <br />Statement of Activities 30 <br />Fund Financial Statements: <br />P- -age <br />INTRODUCTORY SECTION <br />32 <br />Letter of Transmittal <br />1 <br />GFOA Certificate of Achievement <br />S <br />Organization Chart <br />9 <br />List of Elected Officials <br />10 <br />List of Principal Officials <br />11 <br />FINANCIAL SECTION <br />Report of Independent Auditors 13 <br />Management's Discussion and Analysis 15 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Position 28 <br />Statement of Activities 30 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds <br />32 <br />Reconciliation of the Governmental Funds Balance Sheet to the <br />Statement of Net Position <br />33 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Governmental Funds <br />34 <br />Reconciliation of the Change in Fund Balances of Governmental <br />Funds to the Statement of Activities <br />3� <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual (Budgetary Basis) - General Fund <br />38 <br />Statement of Net Position - Proprietary Funds <br />42 <br />Statement of Revenues, Expenses, and Changes in Fund Net Position - <br />Proprietary Funds <br />43 <br />Statement of Cash Flows - Proprietary Funds <br />44 <br />Statement of Fiduciary Net Position - Fiduciary Funds <br />45 <br />Statement of Changes in Fiduciary Net Position - Fiduciary Funds <br />46 <br />Notes to the Basic Financial Statements <br />47 <br />Required Supplementary Information <br />91 <br />