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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 /> <br />TABLE OF CONTENTS <br /> Page <br />INDEPENDENT AUDITOR'S REPORT 4 - 6 <br /> <br />MANAGEMENT'S DISCUSSION AND ANALYSIS 7-12 <br /> <br />FINANCIAL STATEMENTS <br />Statements of Net Position 13-14 <br /> <br />Statements of Revenues, Expenses, and Changes in Net Position 15 <br /> <br />Statements of Cash Flows 16-17 <br /> <br />Notes to Financial Statements 18-48 <br /> <br />REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN <br />MANAGEMENT'S DISCUSSION AND ANALYSIS <br /> <br />Schedule of Proportionate Share of the Net Pension Liability 50 <br /> <br />Schedule of Contributions (Pension) 51 <br /> <br />Notes to Required Supplementary Information Required by <br /> GASB Statement No. 68 52 <br /> <br />Schedule of Changes in the Net OPEB Liability and Related Ratios 53 <br /> <br />Schedule of Contributions (OPEB) 54 <br /> <br />Notes to Required Supplementary Information Required by GASB <br />Statement No. 75 55-57 <br /> <br /> <br />2 <br />