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are used to report the same functions presented as business -type activities in the government -
<br />wide financial statements. The County uses enterprise funds to account for the operations of
<br />the Kulaimano Elderly Housing Project and the ouli Ekahi Affordable Housing Project.
<br />Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of
<br />parties outside the County. The private -purpose trusts and the agency funds are reported
<br />under the fiduciary funds. Since the resources of these funds are not available to support the
<br />County's own programs, they are not reflected in the government -wide financial statements.
<br />The accounting used for fiduciary funds is much like that used for proprietary funds.
<br />Notes to the Basic Financial Statements
<br />The notes to the basic financial statements provide additional information that is essential to a full
<br />understanding of the data provided in the government -wide and fund financial statements.
<br />Other Supplementary Information
<br />. ..._.
<br />In addition to the basic financial statements and accompanying notes, this report also presents
<br />certain required supplementary information, which is presented immediately following the notes
<br />to the basic financial statements. The combining statements referred to earlier in connection with
<br />nonmajor governmental funds and budgetary comparison schedules for the nonmajor special
<br />revenue funds are presented immediately following the required supplementary information.
<br />GOVERNMENT --WIDE FINANCIAL ANALYSIS
<br />Condensed Statement of Net Position
<br />June 30, 2013 and Zoll
<br />Primary Government
<br />Governmental Activities
<br />Business -type
<br />Activities
<br />Total
<br />2013
<br />2012
<br />2013
<br />2012
<br />2013
<br />2012
<br />Assets:
<br />Current and other assets
<br />$ 253,2141.)295
<br />$ 252,075,426
<br />$ 1,111,875
<br />$ 1,036,087
<br />$ 254,326,170
<br />$ 253,111,513
<br />Capital assets, net
<br />1,00915857,355
<br />917,24911P344
<br />1,611,888
<br />1,167,154
<br />1,011,469,243
<br />9185416,498
<br />Total assets
<br />1,263,071,650
<br />1,169,324,770
<br />2,7231.1763
<br />2,203,241
<br />11.2651.3951413
<br />1,1715285011
<br />Liabilities:
<br />Long-term liabilities
<br />outstanding
<br />4611.19051.)296
<br />438,814,811
<br />11)296,633
<br />851,306
<br />463,201,929
<br />439,666,117
<br />Other liabilities
<br />35,506,628
<br />48,424,315
<br />66,685
<br />395,021
<br />35,573,313
<br />48,819,336
<br />Total liabilities
<br />497,411,924
<br />487,239,126
<br />1,363,318
<br />1,246,327
<br />498,775,242
<br />488,485,453
<br />Net position:
<br />Net investment in
<br />capital assets
<br />699,326,156
<br />5941)384524
<br />315,255
<br />315,848
<br />699,641,411
<br />594,700,372
<br />Restricted
<br />64,437,707
<br />481)360,223
<br />--
<br />185,148
<br />641.7437,707
<br />48545,371
<br />Unrestricted
<br />1,8951.1863
<br />391P3405897
<br />1,04511P190
<br />455,918
<br />2,941,053
<br />39,796,815
<br />Total net position
<br />$ 765,6591.1726
<br />$ 6821085,644
<br />$ 1,360,445
<br />$ 956,914
<br />$7671020,171
<br />$683,042558
<br />
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