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are used to report the same functions presented as business -type activities in the go emment-
<br />wide financial statements. The County uses enterprise funds to account for the operations of
<br />the Kulaimano Elderly Mousing 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 ofthese 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 />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 />n nr aj r governmental funds and budgetary comparison schedules for the nonmaj r special
<br />revenue funds are presented immediately following the required supplementary information.
<br />GOVERN ENT -WADE FINANCIAL ANALYSIS
<br />Condensed Statement of Net Assets
<br />June 3, 2012 and 2011
<br />1
<br />Primary Government
<br />Governmental Activities
<br />Business -type
<br />Activities
<br />Total
<br />2012
<br />2011
<br />2012
<br />2011
<br />2012
<br />2011
<br />�r
<br />Assets:
<br />Current and other assets
<br />252,075,426
<br />220,271,120
<br />S 1,0 6P7
<br />$1,057,768
<br />$ 253,111,513
<br />221,328,558
<br />Capital assets, net
<br />917,249,344
<br />536,674,103
<br />1,167,154
<br />1,193,198
<br />918,416,498
<br />837,867,301
<br />Total assets
<br />1,169,324,770
<br />1,056,945,223
<br />2,203,241
<br />2,250,966
<br />1,171,525,011
<br />1,059,196,189
<br />Liabilities:
<br />Long -tern liabilities
<br />outstanding
<br />438,814,811
<br />421,449,861
<br />851,306
<br />884,232
<br />439,666,117
<br />422,334,093
<br />Other liabilities
<br />48,424,315
<br />29,058,381
<br />395,021
<br />423,100
<br />45,819,336
<br />29,481,481
<br />Total liabilities
<br />487,239,126
<br />450,508,242
<br />1,246,327
<br />1,307,332
<br />485,485,453
<br />451,815,574
<br />Net assets:
<br />Invested in capital assets, net
<br />f related debt
<br />594,384,524
<br />514,309,238
<br />3 1 5,548
<br />308,966
<br />594,700,372
<br />514,618,204
<br />Restricted
<br />48,360,223
<br />51,840,697
<br />185P148
<br />185,087
<br />45,545,371
<br />52,025,784
<br />Unrestricted
<br />39,340,897
<br />40,287,046
<br />455,918
<br />449,581
<br />39,796,815
<br />40,736,627
<br />Total net assets
<br />682,085,644
<br />$ 606,436,951
<br />$956,914
<br />$943,634
<br />$683,042,558
<br />$607,380,615
<br />1
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