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HomeMy WebLinkAbout2005 CAFR Part 3 NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS HIGHWAY FUND-Used to account for the costs of maintaining the County's highways and streets. Financing is provided primarily by fuel,motor vehicle weight and public utility franchise taxes. SOLID WASTE FUND-Used to accumulate moneys for the operation,maintenance,and administration of the County's solid waste management,collection and disposal systems. Financing is provided by tipping fees at the landfills and by disposal permit fees. CEMETERY FUND-Used to accumulate moneys to guarantee the future maintenance of County cemetery sites. Financing is provided from the sale of burial lots in County cemeteries. PARKING METER FUND-Used to account for the costs of maintaining County on-street and off-street parking areas. Financing is provided by the proceeds from parking meters. VEHICLE DISPOSAL FUND-Used to accumulate moneys for the towing,removal,disposal and recycling of abandoned or discarded automobiles and automobile parts. Financing is provided by annual fees collected with motor vehicle registrations. BIKEWAY FUND-Used to accumulate moneys for the construction of bikeways within the County. Financing is provided by bicycle license fees. WORKFORCE INVESTMENT ACT FUND-Used to account for employment and training services provided to economically disadvantaged adults,dislocated workers and youth. Financing is provided by federal grants. GOLF COURSE FUND-Used to account for the cost of operating the Hilo Municipal Golf Course. Funding is provided from green fees and payments from restaurant and pro shop concessionaires. GEOTHERMAL RELOCATION REVOLVING FUND-Used to account for the County's share of geothermal resource royalties received from the operator of a geothermal power plant located in the County. The funds are earmarked for a geothermal relocation program. BEA UTIFICATION FUND-Used to accumulate moneys for the beautification of highways and disposal of abandoned vehicles within the County. Financing is provided by assessments on vehicle registrations. HAWAII COUNTY HOUSING AGENCY-Used to account for Federal and County moneys used to provide public housing assistance within the County. PARK DEDICATION FUND-Used to account for moneys deposited with the County by subdividers to provide land for parks and playgrounds in subdivisions. DEBT SERVICE FUNDS INTEREST FUND-Used to accumulate moneys for payment of interest on general obligation bonds. Moneys required to service interest maturities are transferred annually from the General Fund. BOND REDEMPTION FUND-Used to accumulate moneys for the payment of general obligation bonds. Moneys required to retire the bonds are transferred from the General Fund one year in advance of maturity. This page intentionally left blank. - 81 - COUNTY OF HAWAII Nonmajor Governmental Funds Combining Balance Sheet June 30,2005 Special Revenue Funds Solid Parking Vehicle Highway Waste Cemetery Meter Disposal Fund Fund Fund Fund Fund Assets Cash and cash equivalents $ 9,046,905 $3,726,043 $50,331 $97,812 $1,540,607 Investments - - - - - Imprest fund - 250 - - - Receivables: Due from State of Hawaii - 78,173 - - - Due from federal government - 107,850 - - - Due from other governmental funds 9,680 - - - - Due from other nongovernmental funds - - - - - Trade,net of allowance for doubtful accounts - 929,444 - - - Other - 520,875 - - - 9,680 1,636,342 - - - Total assets $ 9,056,585 $5,362,635 $50,331 $97,812 $1,540,607 Liabilities and Fund Balances Liabilities: Accounts payable $ 106,111 $1,198,559 $ - $ - $ 5,319 Due to other governmental funds 661,096 216,433 - - 3,998 Deferred revenue - 963,916 - - - Accrued liabilities - 487 - - - Totalliabilities 767,207 2,379,395 - - 9,317 Fund balances: Reserved for: Encumbrances 2,292,874 309,494 - - 243,446 Debt service - - - - - Unreserved: 5,996,504 2,673,746 50,331 97,812 1,287,844 Total fund balances 8,289,378 2,983,240 50,331 97,812 1,531,290 Total liabilities and fund balances $ 9,056,585 $5,362,635 $50,331 $97,812 $1,540,607 - 82- Special Revenue Funds Workforce Golf Geothermal Beauti- Park Bikeway Investment Course Relocation fication Housing Dedication Fund Act Fund Fund Rev.Fund Fund Agency Fund $ 346,176 $ - $ 121,856 $ 1,521,678 $ 585,346 $ 2,602,668 $ 75,642 - - - - - 3,189,438 - 2,000 - - 200 - 237,518 - - - - - - - - - 124,451 - 38,994 1,164 - - 80,513 - - 276,512 1,164 - - 204,964 - $ 346,176 $ 276,512 $ 125,020 $ 1,521,678 $ 585,346 $ 5,997,270 $ 75,642 $ - $ - $ 33,951 $ - $ 65 $ 16,055 $ - 276,512 55,174 - - 123,599 - - - - - 47,184 - - 276,512 89,125 - 65 186,838 - 9,000 - - 1,340,416 1,540 4,123,788 - 337,176 - 35,895 181,262 583,741 1,686,644 75,642 346,176 - 35,895 1,521,678 585,281 5,810,432 75,642 $ 346,176 $ 276,512 $ 125,020 $ 1,521,678 $ 585,346 $ 5,997,270 $ 75,642 (Continued) - 83 - COUNTY OF HAWAII Nonmajor Governmental Funds Combining Balance Sheet June 30,2005 (Concluded) Debt Service Funds Total Bond Nonmajor Interest Redemption Governmental Fund Fund Funds Assets Cash and cash equivalents $ 685,128 $ 14,689,594 $ 35,089,786 Investments - - 3,189,438 Imprest fund - - 2,450 Receivables: Due from State of Hawaii - - 78,173 Due from federal government - - 345,368 Due from other governmental funds - - 134,131 Due from other nongovernmental funds - - - Trade,net of allowance for doubtful accounts - - 929,444 Other - - 641,546 - - 2,128,662 Total assets $ 685,128 $ 14,689,594 $ 40,410,336 Liabilities and Fund Balances Liabilities: Accounts payable $ - $ - $ 1,360,060 Due to other governmental funds - - 1,336,812 Deferred revenue - - 963,916 Accrued liabilities 72,964 260,000 380,635 Total liabilities 72,964 260,000 4,041,423 Fund balances: Reserved for: Encumbrances - - 8,320,558 Debt service 612,164 14,429,594 15,041,758 Unreserved: - - 13,006,597 Total fund balances 612,164 14,429,594 36,368,913 Total liabilities and fund balances $ 685,128 $ 14,689,594 $ 40,410,336 See accompanying independent auditors'report. - 84- This page intentionally left blank. - 85 - COUNTY OF HAWAII Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances For the Fiscal Year Ended June 30,2005 Special Revenue Funds Solid Parking Vehicle Highway Waste Cemetery Meter Disposal Fund Fund Fund Fund Fund Revenues Fuel tax $ 7,580,740 $ - $ - $ - $ - Public utility franchise tax 6,016,890 - - - - Licenses and permits 5,065,333 - - - 1,893,912 Intergovernmental 248,433 683,110 - - - Charges for services - 7,233,941 - 9,168 Investment earnings - - - - - Miscellaneous 313,309 30,647 8,250 - - Total revenues 19,224,705 7,947,698 8,250 9,168 1,893,912 Expenditures Current: Public safety 3,808,166 - - - - Highways and streets 7,694,722 - - - - Sanitation - 15,646,379 - - 1,165,562 Health,education and welfare - - 244 - - Culture and recreation - - - - - Pension and retirement contributions 1,043,377 450,224 - - 9,126 Employees'health insurance 618,151 280,115 - - 6,212 Miscellaneous 633,133 215,229 - - - Debt service: Principal - 572,299 - - - Interest - 70,430 - - - Total expenditures 13,797,549 17,234,676 244 - 1,180,900 Excess(deficiency)of revenues over expenditures 5,427,156 (9,286,978) 8,006 9,168 713,012 Other Financing Sources(Uses) Transfers in 221,102 10,332,212 - - _ Increase in capital leases - 1,080,541 - - - Transfers out (5,447,938) Total other financing sources(uses) (5,226,836) 11,412,753 - - - Net change in fund balances 200,320 2,125,775 8,006 9,168 713,012 Fund balances at beginning of year 8,089,058 857,465 42,325 88,644 818,278 Fund balances at end of year $ 8,289,378 $ 2,983,240 $ 50,331 $ 97,812 $1,531,290 -86- Special Revenue Funds Workforce Golf Geothermal Beauti- Park Bikeway Investment Course Relocation fication Housing Dedication Fund Act Fund Fund Rev.Fund Fund Agency Fund 19,884 - - - 157,825 - - - 2,441,944 - - - 11,211,566 - - 753,373 - - - - - - - 79,922 1,822 - - 1,196 320,315 - 744,098 - 19,884 2,441,944 754,569 320,315 157,825 12,035,586 1,822 3,861 - - - 76,400 - - 2,441,944 - - - 12,128,870 - - 775,141 - - - - - - 110,411 - - 339,963 - - 75,738 - - 127,709 - - 11,413 - - - - 3,861 2,441,944 972,703 - 76,400 12,596,542 - 16,023 - (218,134) 320,315 81,425 (560,956) 1,822 - - 161,804 - - 700,000 - - - 161,804 - - 700,000 - 16,023 - (56,330) 320,315 81,425 139,044 1,822 330,153 - 92,225 1,201,363 503,856 5,671,388 73,820 $ 346,176 $ - $ 35,895 $ 1,521,678 $ 585,281 $ 5,810,432 $ 75,642 (Continued) - 87- COUNTY OF HAWAII Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances For the Fiscal Year Ended June 30,2005 (Concluded) Debt Service Funds Total Bond Nonmajor Interest Redemption Governmental Fund Fund Funds Revenues Fuel tax $ - $ - $ 7,580,740 Public utility franchise tax - - 6,016,890 Licenses and permits - - 7,136,954 Intergovernmental - - 14,585,053 Charges for services - - 7,996,482 Investment earnings - - 81,744 Miscellaneous - - 1,417,815 Total revenues - - 44,815,678 Expenditures Current: Public safety - - 3,808,166 Highways and streets - - 7,774,983 Sanitation - - 16,811,941 Health,education and welfare - - 14,571,058 Culture and recreation - - 775,141 Pension and retirement contributions - - 1,953,101 Employees'health insurance - - 1,107,925 Miscellaneous - - 859,775 Debt service: Principal - 11,876,896 12,449,195 Interest 9,397,080 - 9,467,510 Total expenditures 9,397,080 11,876,896 69,578,795 Excess(deficiency)of revenues over expenditures 9,397,080 (11,876,896) (24,763,117) Other Financing Sources(Uses) Transfers in 9,968,122 12,678,082 34,061,322 Increase in capital leases - - 1,080,541 Transfers out - - (5,447,938) Total other financing sources(uses) 9,968,122 12,678,082 29,693,925 Net change in fund balances 571,042 801,186 4,930,808 Fund balances at beginning of year 41,122 13,628,408 31,438,105 Fund balances at end of year $ 612,164 $ 14,429,594 $36,368,913 See accompanying independent auditors'report. - 88- COUNTY OF HAWAII Highway Fund Schedule of Revenues,Expenditures and Changes in Fund Balance Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Bud et Budget Actual (Unfavorable) Revenues: Taxes: Fuel tax $7,132,148 $7,132,148 $ 7,580,740 $ 448,592 Public utility franchise tax 5,087,836 5,087,836 6,016,890 929,054 Total taxes 12,219,984 12,219,984 13,597,630 1,377,646 Licenses and permits-motor vehicle weight taxes 3,069,853 4,085,649 5,065,333 979,684 Intergovernmental 335,039 335,039 248,433 (86,606) Charges for current services 110,000 110,000 183,153 73,153 Miscellaneous 47,226 47,226 130,156 82,930 Total revenues 15,782,102 16,797,898 19,224,705 2,426,807 Expenditures: Public safety-traffic engineering 4,793,011 5,181,425 3,932,242 1,249,183 Highways and streets 7,289,108 8,327,564 7,607,592 719,972 Highways and streets-mass transit - 338,260 336,824 1,436 Pension and retirement contributions 1,115,287 1,168,045 1,043,377 124,668 Health fund 673,671 700,870 618,151 82,719 Miscellaneous 1,290,257 1,408,268 735,431 672,837 Total expenditures 15,161,334 17,124,432 14,273,617 2,850,815 Excess(deficiency)of revenues over expenditures 620,768 (326,534) 4,951,088 5,277,622 Other financing uses-transfers in(out)- General Fund - 221,102 221,102 - Capital Projects Fund (3,786,699) (5,447,938) (5,447,938) - Total other financing uses (3,786,699) (5,226,836) (5,226,836) - Deficiency of revenues over expenditures and other uses (3,165,931) (5,553,370) (275,748) 5,277,622 Fund balance at beginning of year 8,089,058 8,089,058 8,089,058 - Fund balance at end of year $4,923,127 $2,535,688 $ 7,813,310 $ 5,277,622 See accompanying independent auditors'report. - 89- COUNTY OF HAWAII Solid Waste Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Budget Budget Actual (Unfavorable) Revenues: Intergovernmental $ 763,000 $ 1,038,500 $ 1,036,100 $ (2,400) Charges for services-tipping fees 6,402,331 6,402,331 7,233,941 831,610 Miscellaneous - 10,000 30,647 20,647 Total revenues 7,165,331 7,450,831 8,300,688 849,857 Expenditures: Sanitation 16,028,237 16,705,473 15,679,572 1,025,901 Pension and retirement contributions 432,064 462,289 450,224 12,065 Health fund 292,881 306,281 280,115 26,166 Miscellaneous 320,000 309,000 213,645 95,355 Total expenditures 17,073,182 17,783,043 16,623,556 1,159,487 Deficiency of revenues over expenditures (9,907,851) (10,332,212) (8,322,868) 2,009,344 Other financing sources-transfers in- General Fund 9,907,851 10,332,212 10,332,212 - Excess of revenues and other sources over expenditures - -- 2,009,344 2,009,344 Fund balance at beginning of year 857,465 857,465 857,465 - Fund balance at end of year $ 857,465 $ 857,465 $2,866,809 $ 2,009,344 See accompanying independent auditors'report. -90- COUNTY OF HAWAII Cemetery Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Original Variance and Final Favorable Budget Actual (Unfavorable) Revenues-miscellaneous-sale of cemetery plots $ 16,000 $ 8,250 $ (7,750) Expenditures-health,education and welfare 16,000 244 15,756 Excess of revenues over expenditures - 8,006 8,006 Fund balance at beginning of year 42,325 42,325 - Fund balance at end of year $ 42,325 $ 50,331 $ 8,006 See accompanying independent auditors'report. - 91 - COUNTY OF HAWAII Parking Meter Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Original Variance and Final Favorable Budge Actual (Unfavorable) Revenues- Charges for current services-highways and streets $ - $ 9,168 $ 9,168 Fund balance at beginning of year 88,644 88,644 - Fund balance at end of year $ 88,644 $ 97,812 $ 9,168 See accompanying independent auditors'report. -92- COUNTY OF HAWAII Vehicle Disposal Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Budget Budget Actual (Unfavorable) Revenues: Licenses and permits-vehicle disposal fee $1,716,000 $1,716,000 $ 1,893,912 $ 177,912 Charges for services-towing charges 100 100 - (100) Miscellaneous 100 100 - (100) Total revenues 1,716,200 1,716,200 1,893,912 177,712 Expenditures: Sanitation 1,703,100 1,700,700 1,250,436 450,264 Pension and retirement contributions 7,600 9,200 9,126 74 Health fund 5,500 6,300 6,212 88 Total expenditures 1,716,200 1,716,200 1,265,774 450,426 Excess of revenues over expenditures - -- 628,138 628,138 Fund balance at beginning of year 818,278 818,278 818,278 - Fund balance at end of year $ 818,278 $ 818,278 $1,446,416 $ 628,138 See accompanying independent auditors'report. -93 - COUNTY OF HAWAII Bikeway Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Original Variance and Final Favorable Budget Actual (Unfavorable) Revenues-licenses and permits- bicycle tax $ 35,000 $ 19,884 ($15,116) Expenditures-highways and streets 181,000 12,861 168,139 Excess(deficiency)of revenues over expenditures (146,000) 7,023 153,023 Fund balance at beginning of year 330,153 330,153 - Fund balance at end of year $184,153 $337,176 $153,023 See accompanying independent auditors'report. -94- COUNTY OF HAWAII Workforce Investment Act Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Budget Budge Actual (Unfavorable) Revenues- intergovernmental-federal grants $ - $ 1,780,964 $ 1,780,964 $ - Expenditures-health,education&welfare - 1,780,964 1,780,964 - Deficiency of revenues over expenditures - - - - Fund balance at beginning of year - - - - Fund balance(deficit)at end of year $ - $ - $ - $ - See accompanying independent auditors'report. -95 - COUNTY OF HAWAII Golf Course Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Budget Bud et Actual (Unfavorable) Revenues: Charges for services $ 844,500 $ 844,500 $753,373 $ (91,127) Miscellaneous - - 13196 1,196 Total revenues 844,500 844,500 754,569 (89,931) Expenditures: Culture and recreation 755,097 784,097 730,881 53,216 Pension and retirement contributions 117,207 117,207 110,411 6,796 Health fund 100,000 89,000 75,738 13,262 Miscellaneous 34,000 16,000 11,791 4,209 Total expenditures 1,006,304 1,006,304 928,821 77,483 Deficiency of revenues over expenditures (161,804) (161,804) (174,252) (12,448) Other financing sources: Transfers in-General Fund 161,804 161,804 161,804 - Deficiency of revenues and other sources over expenditures - - (12,448) (12,448) Fund balance at beginning of year 92,225 92,225 92,225 - Fund balance at end of year $ 92,225 $ 92,225 $ 79,777 $ (12,448) See accompanying independent auditors'report. - 96- COUNTY OF HAWAII Geothermal Relocation Revolving Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Original Variance and Final Favorable Budget Actual (Unfavorable) Revenues-miscellaneous-geothermal royalties $ 150,000 $ 320,315 $ 170,315 Expenditures-general government 150,000 150,000 - Excess of revenues over expenditures - 170,315 170,315 Fund balance at beginning of year 1,201,363 1,201,363 - Fund balance at end of year $ 1,201,363 $ 1,371,678 $ 170,315 See accompanying independent auditors'report. -97- COUNTY OF HAWAII Beautification Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Budget Budget Actual (Unfavorable) Revenues- licenses and permits-highway beautification $140,000 $140,000 $ 157,825 $ 17,825 Expenditures-highways and streets 215,000 215,000 65,963 149,037 Excess(deficiency)of revenues over expenditures (75,000) (75,000) 91,862 166,862 Fund balance at beginning of year 503,856 503,856 503,856 - Fund balance at end of year $428,856 $428,856 $ 595,718 $ 166,862 See accompanying independent auditors'report. - 98 - COUNTY OF HAWAII Hawaii County Housing Agency Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Budget Budget Actual (Unfavorable) Revenues: Intergovernmental-Federal grants- I-IUD-Voucher program $13,073,500 $13,073,500 $11,211,566 $(1,861,934) Interest earned 19,070 19,070 79,922 60,852 Resale of property - - 425,000 425,000 Other - - 319,098 319,098 Total revenues 13,092,570 13,092,570 12,035,586 (1,056,984) Expenditures: Health,education&welfare 12,746,398 12,747,744 11,835,806 911,938 Pension and retirement contributions 408,100 408,100 339,963 68,137 Health Fund 143,200 143,200 127,709 15,491 Miscellaneous 19,070 19,070 - 19,070 Total expenditures 13,316,768 13,318,114 12,303,478 1,014,636 Deficiency of revenues over expenditures (224,198) (225,544) (267,892) (42,348) Other financing sources: Transfers in-General Fund - - 700,000 700,000 Excess(deficiency)of revenues and other sources over expenditures (224,198) (225,544) 432,108 657,652 Fund balance at beginning of year 5,671,388 5,671,388 5,671,388 - Fund balance at end of year $ 5,447,190 $ 5,445,844 $ 6,103,496 $ 657,652 See accompanying independent auditors'report. -99- COUNTY OF HAWAII Park Dedication Fund Schedule of Revenues,Expenditures and Changes in Fund Balance- Budget and Actual(Budgetary Basis) For the Fiscal Year Ended June 30,2005 Variance Original Final Favorable Budget Budge Actual (Unfavorable) Revenues- interest $ - $ - $ 1,822 $ 1,822 Expenditures-culture and recreation - - - - Excess of revenues over expenditures - - 1,822 1,822 Fund balance at beginning of year 73,820 73,820 73,820 - Fund balance at end of year $73,820 $73,820 $75,642 $1,822 See accompanying independent auditors'report. - 100- This page intentionally left blank. - 101 - COUNTY OF HAWAII Agency Funds Combining Balance Sheet June 30,2005 Performance State Improvement Improvement Improvement and Weight District District District Refundable Tax No. 17 No. 18 Revolving Deposits Assets Cash and cash equivalents $ - $ 740,446 $ 313,884 $ 351,319 $ 205,692 Due from other agency funds - - - - - Other receivables - - Restricted assets- cash and cash equivalents - 637,000 - - - Total assets $ - $ 1,377,446 $ 313,884 $ 351,319 $ 205,692 Liabilities Due to other agency funds $ - $ - $ - $ - $ 2,672 Accrued liabilities - - - - 9,790 Customer advances and deposits - - - - 193,230 Assets held for the benefit of improvement districts - 1,377,446 313,884 351,319 - Total liabilities $ - $ 1,377,446 $ 313,884 $ 351,319 $ 205,692 See accompanying independent auditors'report. - 102- Non-Profit Flexible Lapsed License Organ& Payroll Spending Warrants Plates Tissue Educ. Clearance Account Fund Fund Fund Totals $1,307,077 $293,208 $ 41,813 $ (25) $ 25 $ 3,253,439 - - 3,116 25 - 3,141 2,918 - 27,120 - - 30,038 - - - _ - - 637,000 $1,309,995 $293,208 $ 72,049 $ - $ 25 $ 3,923,618 $ 444 $ - $ - $ - $ 25 $ 3,141 1,309,551 293,208 72,049 - - 1,684,598 - - - - - 193,230 - - _ - - 2,042,649 $1,309,995 $293,208 $ 72,049 $ - $ 25 $ 3,923,618 - 103 - COUNTY OF HAWAII Agency Funds Combining Statement of Changes in Assets and Liabilities For the Fiscal Year Ended June 30,2005 Balance Balance July 1, June 30, 2004 Additions Deductions 2005 State Weight Tax Fund Assets Cash and cash equivalents $ - $ 9,082,832 $ 9,082,832 $ - Other receivables - - - - $ - $ 9,082,832 $ 9,082,832 $ - Liabilities Vouchers payable $ - $ 9,082,831 $ 9,082,831 $ - Warrants payable - - - - Accrued liabilities-due to State of Hawaii - 9,082,832 9,082,832 Total liabilities $ - $ 18,165,663 $ 18,165,663 $ - Improvement District No.17 Assets Cash and cash equivalents $ 779,250 $ 1,420,340 $ 1,459,144 $ 740,446 Restricted assets-cash and cash equiv. 637,000 - - 637,000 Total assets $ 1,416,250 $ 1,420,340 $ 1,459,144 $ 1,377,446 Liabilities Vouchers payable $ - $ 1,490 $ 1,490 $ - Assets held for the benefit of improvement districts 1,416,250 896,511 935,315 1,377,446 Total liabilities $ 1,416,250 $ 898,001 $ 936,805 $ 1,377,446 Improvement District No. 18 Assets Cash and cash equivalents $ - $ 665,982 $ 352,098 $ 313,884 Restricted assets-cash and cash equiv. - - - - Total assets $ - $ 665,982 $ 352,098 $ 313,884 Liabilities Vouchers payable $ - $ 349,002 $ 349,002 $ - Assets held for the benefit of improvement districts - 665,982 352,098 313,884 Total liabilities $ - $ 1,014,984 $ 701,100 $ 313,884 - 104- COUNTY OF HAWAII Agency Funds Combining Statement of Changes in Assets and Liabilities For the Fiscal Year Ended June 30,2005 Balance Balance July 1, June 30, 2004 Additions Deductions 2005 Improvement District Revolving Fund Assets Cash and cash equivalents $ 342,852 $ 8,467 $ - $ 351,319 Investments - - - - Total assets $ 342,852 $ 8,467 $ - $ 351,319 Liabilities Assets held for the benefit of improvement districts $ 342,852 $ 8,467 $ - $ 351,319 Performance and Refundable Deposits Fund Assets Cash and cash equivalents $ 153,881 $ 331,738 $ 279,927 $ 205,692 Other Receivables 14,736 - 14,736 - Total assets $ 168,617 $ 331,738 $ 294,663 $ 205,692 Liabilities Vouchers payable $ - $ 277,602 $ 277,602 $ - Warrants payable 50 - 50 - Due to other funds - 2,672 - 2,672 Accrued liabilities 1,835 9,790 1,835 9,790 Customer advances and deposits 166,732 312,680 286,182 193,230 Total liabilities $ 168,617 $ 602,744 $ 565,669 $ 205,692 Payroll Clearance Fund Assets Cash and cash equivalents $ 973,964 $122,429,413 $122,096,300 $ 1,307,077 Due from other funds - 103,365,580 103,365,580 - Other receivables 2 7,116 4,200 2,918 Total assets $ 973,966 $225,802,109 $225,466,080 $ 1,309,995 Liabilities Vouchers payable $ - $ _ $ _ $ Payroll refunds payable - 1,939 1,939 - Due to other funds 798 12,519 12,873 444 Accrued liabilities 973,168 19,071,766 18,735,383 1,309,551 Total liabilities $ 973,966 $ 19,086,224 $ 18,750,195 $ 1,309,995 - 105 - COLNTY OF HAWAII .Agency Funds Combining Statement of Changes in Assets and Liabilities For the Fiscal Year Ended June 30,2005 Balance Balance July 1, June 30, 2004 Additions Deductions 2005 Flexible Spending Account Assets Cash and cash equivalents $ 256,113 $ 445,351 $ 408,256 $ 293,208 Liabilities Accrued liabilities $ 256,113 $ 445,351 $ 408,256 $ 293,208 Lapsed Warrants Fund Assets Cash and cash equivalents $ 44,990 $ 7,648 $ 10,825 $ 41,813 Due from other funds 798 9,966 7,648 3,116 Other receivables 6,850 20,270 - 27,120 Total assets $ 52,638 $ 37,884 $ 18,473 $ 72,049 Liabilities Vouchers payable $ - $ 10,825 $ 10,825 $ - Due to other funds - - - - Accrued liabilities 52,638 38,675 19,264 72,049 Total liabilities $ 52,638 $ 49,500 $ 30,089 $ 72,049 Non-Profit License Plates Fund Assets Cash and cash equivalents $ - $ 3,102 $ 3,127 $ (25) Due from other funds - 25 - 25 $ - $ 3,127 $ 3,127 $ - Liabilities Vouchers payable $ - $ 3,125 $ 3,125 $ - Warrants payable - - - - Due to non-profit agency - 3,127 3,127 Total liabilities $ - $ 6,252 $ 6,252 $ - - 106- COUNTY OF HAWAII Agency Funds Combining Statement of Changes in Assets and Liabilities For the Fiscal Year Ended June 30,2005 Balance Balance July 1, June 30, 2004 Additions Deductions 2005 Organ and Tissue Education Fund Assets Cash and cash equivalents - $ 58,025 $ 58,000 $ 25 Other receivables - - - - Total assets - $ 58,025 $ 58,000 $ 25 Liabilities Vouchers payable $ - $ 1,341 $ 1,341 $ - Due to other funds - 25 - 25 Accrued liabilities-due to State of Hawaii - 58,025 58,025 Total liabilities $ - $ 59,391 $ 59,366 $ 25 Total-All Agency Funds Assets Cash and cash equivalents $ 2,551,050 $134,452,898 $133,750,509 $ 3,253,439 Investments - - - - Due from other funds 798 103,375,571 103,373,228 3,141 Other receivables 21,588 27,386 18,936 30,038 Restricted assets-cash and cash equiv. 637,000 - - 637,000 Total assets $ 3,210,436 $237,855,855 $237,142,673 $ 3,923,618 Liabilities Vouchers payable $ - $ 9,726,216 $ 9,726,216 $ - Warrants payable 50 - 50 - Payroll refunds payable - 1,939 1,939 - Due to other funds 798 15,216 12,873 3,141 Due to non-profit agency - 3,127 3,127 - Accrued liabilities 1,283,754 19,565,582 19,164,738 1,684,598 Accrued liabilities-due to State of Hawaii - 9,140,857 9,140,857 - Customer advances and deposits 166,732 312,680 286,182 193,230 Assets held for the benefit of improvement districts 1,759,102 1,570,960 1,287,413 2,042,649 Total liabilities $ 3,210,436 $ 40,336,577 $ 39,623,395 $ 3,923,618 See accompanying independent auditors'report. - 107- COUNTY OF HAWAII Private Purpose Trusts Combining Statement of Private Purpose Trust Net Assets June 30,2005 Shippers' Total Geothermal Wharf Private- Asset Trust Purpose Assets Fund Fund Trusts Cash and cash equivalents $ 1,550,085 $ 1,636,633 $ 3,186,718 Investments - 974,418 974,418 Receivables - 4,102 4,102 Total assets 1,550,085 2,615,153 4,165,238 Liabilities Accrued liabilities $ - $ - $ - Total liabilities - - - Net Assets Held in trust for other parties 1,550,085 2,615,153 4,165,238 Total net assets $ 1,550,085 $ 2,615,153 $ 4,165,238 See accompanying independent auditors'report. - 108 - COUNTY OF HAWAII Private Purpose Trusts Combining Statement of Changes in Private Purpose Trust Net Assets For the Fiscal Year Ended June 30,2005 Shippers' Total Geothermal Wharf Private- Asset Trust Purpose Fund Fund Trusts Additions Contributions: Puna Geothermal Venture $ 50,000 $ - $ 50,000 Investment earnings: Net decrease in fair value of investments - (22,307) (22,307) Dividends - 44,600 44,600 Interest 36,454 42,168 78,622 Total additions 86,454 64,461 150,915 Deductions Appraisal fees 1,902 - 1,902 Grants awarded - 16,957 16,957 Total deductions 1,902 16,957 18,859 Change in net assets 84,552 47,504 132,056 Net assets-beginning of year 1,465,533 2,567,649 4,033,182 Net assets-end of year $ 1,550,085 $ 2,615,153 $4,165,238 See accompanying independent auditors'report. - 109 - This page intentionally left blank. - 110- STATISTICAL SECTION (UNAUDITED) Table 1 COUNTY OF HAWAII Government-Wide Revenues Last Four Fiscal Years (Values in Thousands) Operating Capital Non specific Interest and Fiscal Charges for Grants and Grants and Grants and Investment Year Services Contributions Contributions Taxes Contributions Income Other Total 2002 $24,005 $27,346 $27,871 $110,720 $13,502 $3,587 $1,583 $208,614 2003 25,072 31,692 19,065 126,375 13,931 1,949 4,642 222,726 2004 29,491 33,471 9,669 138,122 15,251 1,738 4,825 232,567 2005 35,692 36,507 26,222 149,724 16,735 2,971 3,658 271,509 Unaudited-see accompanying independent auditors'report. Table 2 COUNTY OF HAWAII Government-Wide Expenses by Function Last Four Fiscal Years (Values in Thousands) 2005 2004 2003 2002 Governmental activities: General government $ 51,262 $ 40,085 $ 36,462 $ 37,796 Public safety 94,422 90,435 77,132 75,710 Highways and streets 20,857 17,563 15,513 22,627 Health,education and welfare 21,504 23,042 20,205 17,854 Culture and recreation 16,124 15,980 16,431 14,904 Sanitation 26,670 20,085 19,022 18,642 Interest on long-term debt 8,719 9,554 8,681 8,769 Business-type activities: Health,education and welfare 485 466 450 456 Total $ 240,043 $ 217,210 $ 193,896 $ 196,758 Unaudited-see accompanying independent auditors'report. - 112- Chart 1 COUNTY OF HAWAII General Governmental Revenues and Expenditures Comparison Last Ten Fiscal Years(In Thousands) $250,000 0 Revenues 1 ` 1 M Expenditures $200,000 • t i • 'W 'W e $150,000 \ • • a \ \ • w $100,000 • \ • \ \ \ • • $50,000 \ w \ \ \ • • \ $- s>:•::•::.::;•>:•;<::;<::z;•::•::;•:<;t::::.:•.:.::.::;:>:::::::a:.:::x.:::i?>:zri;;:::.;:.:;:::s:;. <.:.;:.:;.>;:«:>::: 96 91 90 X995' ^996 ^x91 X994 ^999' X000' ti00• ti00� `b09,�• `LO�, Note: In fiscal year 2002,the Housing Agency and the Park Dedication Fund became special revenue funds. Unaudited-see accompanying independent auditors'report. - 113 - Hate+ O �O V1 V'1 Zr 01 M 69 � V)N ONO N C, O O > O 00 N �O 00 N �O O tt M D\ 'IT .fir V1 kn y t1 �O o0 o0 N N, "t .b C -X D1 a\ M o0 00 N N 00 �O �O N d W v N N OHO Q 3■ C cCC .� M. .�. V Cl V1 In .~ q 3 M 69 x w C id O d 0 � O N N 0 kb o v Oo M o 0 0 U � lus b N N 00 N �00 Vl� O� O� 00 DD N O 00 M b A Y O :n � td N N m 00 N O O, r- � a' 00 .d sue. 3 ti N rn o rn m 'C� n t" p o �o 00 00 (71 ao 0o a s A Rs to on CU M M lc O M M 00 \O 4.I O �t Vl �O 00 O\ It 01 \O N .5 a V] n V1 V1 V) V) V) �D �O �O r- N pq U N 00 N r- N Cl) N r O M 4) O, w !-' N �D v r- V O m C N C C >O 00 ON 0 0 N O N M \C v N N N N N N N N N T N � N4 H LN O� Q1 a1 a1 O O O O N O ai O C z �D Chart 2 COUNTY OF HAWAII General Governmental Expenditures by Function Last Ten Fiscal Years(In Thousands) $250,000 ; # E 0Other p 0 Debt service i # i O Capital outlay f ®Pensions and retirement E 0 Culture and recreation 0 Sanitation # # ©Highways and streets I $200,000—XI 0 Public safety 6 General government i r y:; $150,000 t { 4k i # jI } t :SGvF. $10o,000— J +J } ;M1:;:}•: iii'. ::r2>f;: .3�.Cr J:4:;t {��}'' N ,LA•*'. ... �r �j��� t K'}}Y t':�:• .,r{r i $50,000— ••itG>. `'irfi{ f 2 I 0 96 g1 90 99 00 01 p2 03 OA O6 ,996' ,996' 199'l' 1998' 1999' 2000' 2001' 2002 2003- 200R- Note: In fiscal year 2002,the Housing Agency and Park Dedication Fund became special revenue funds. Unaudited-see accompanying independent auditors'report. - 115 - Table 4 COUNTY OF HAWAII General Governmental Revenues by Source* Last Ten Fiscal Years (Values in Thousands) Licenses Charges Interest Fiscal Taxes and and Inter- for and Year Assessments Permits Governmental Services Penalties Other Total 1996 $101,755 $5,836 $33,656 $8,032 $4,692 $2,500 $156,471 1997 96,124 6,124 36,016 7,796 5,859 2,009 153,928 1998 97,332 6,351 38,893 8,885 5,881 1,756 159,098 1999 94,645 6,952 35,075 10,148 5,545 3,440 155,805 2000 93,324 7,261 32,572 11,215 5,282 1,883 151,537 2001 95,467 7,412 39,489 12,056 6,409 1,854 162,687 2002 110,235 7,780 44,915 11,689 3,801 2,757 181,177 2003 127,215 9,261 50,181 13,481 2,066 2,920 205,124 2004 140,126 11,840 52,080 14,467 1,806 2,919 223,238 2005 151,036 14,442 58,410 18,149 3,104 2,992 248,133 * Includes General,Special Revenue and Debt Service Funds. Note: In fiscal year 2002,the Housing Agency and the Park Dedication Fund became special revenue funds. Unaudited-see accompanying independent auditors'report. - 116 - '1 • 1 1 111 � • - y0p�'♦�.P•L. '. 11 111 a / 111 ■■■■■■■■■■ ■■■■■■■■ ■■■■�`e■■�■■■■`e{{�' ���� '. ts``�!e■■ � ��� � :.. l+lsF! �;f_;s C:}u fi...� d x; C x z z s x c x s: of off fi. :A fi: :� ::x; fi.. f y< fi\ 5 fi\:..x R:.\:x &'• S zb C s: x: G fiV:: f < fi\ S S:�::x S�t::C x- >f i +2c.''. fiF�\ x x fifi:":\::`:•s 3 R`:�..e:.5y 2: �,gg 11:g`Y:Milli! C x x 7 m w ZP. fi::\� ; Lf <' fi x fi s: .::� fi'• R'. L � C. ,x.: x C' .s ��,st >.;.<: fi s, ,�:x s:•: fi R z:% � c:%�;s:. spi?Fs s y?: 1 1 MEN 11 fi ^,�\ x Y 5 fi": z.. z••••x' z E' S"`x C s R S:`� R`"`y'. y < fi x ,�:`'::s s fi\\ }sy}4:<•' fi x.. fi s'. RED.', C.u:•:.x: fi:.�.� ,y}:yFys:: fi x fi s'. S:':` fi•� R•; z/iC� C.Y Yi^x: ��:�: iy:•'sr� .x:: � s R°:ens:. fi.„ z•, z,;.,a, z:c:xz.. \s.; a ...s.: Ri, rY• �.;;: a:�s ���x.,. zR;.:: ::e:` Rre�x; S"` S'. �fy,Sfi:? jk.. S �;es fi".`:x ♦}�fsf}f< \s �s R.:::.x a R z �; a x IRR sm\.�,\x x 111H3 R ii ig G x R"`:`x fi' C ftl% G.. •ff R` x G �: xlixr`? ' r'Yiirik% R\\ �s .1 Table 4a COUNTY OF HAWAII General Governmental Tax Revenues by Source* Last Ten Fiscal Years (Values in Thousands) Public Real Service Fiscal Property Company Fuel Franchise Year Tax Tax Tax Tax Total 1996 $ 92,512 $ - $ 5,820 $ 3,423 $ 101,755 1997 86,490 - 5,783 3,851 96,124 1998 87,420 - 5,832 4,080 97,332 1999 84,792 - 5,900 3,953 94,645 2000 83,271 - 6,103 3,950 93,324 2001 84,240 - 6,450 4,777 95,467 2002 93,712 5,108 6,422 4,993 110,235 2003 109,991 5,064 7,343 4,817 127,215 2004 121,868 5,333 7,552 5,373 140,126 2005 131,087 6,351 7,581 6,017 151,036 * Includes General,Special Revenue and Debt Service Funds. Note: The Public Service Company Tax began in fiscal year 2002. Unaudited-see accompanying independent auditors'report. - 118- 'O N a0+ FU.1 0 0 0 0 0 0 0 o e o N r„ :3 m �',,, e 0 0 0 0 o 01 �0 t- V1 cri O U 10 v1 t- ^C� N (7 M 00 M 00 eC k) OOi O n � � � 00 W)i O CO Q\ oo" 1D r- 464 -. y ai w O U y U U 0 0 0 0 0 0 0 0 0 0 N rA U a U b �o M 1�0 �0 00 kn t- kn 7 V G � M 000 m W) 000 000 OW 6� O 00 N a1 kf) rn 00� 00 � 3 m U QN w w w w w � x GO) ro w O iz o On � N v O v o o w � ° � ao M -W C � � N W) 00 N M M ul c V1 04 (� •N E"" N 00 00 M M M vl M C U O It 7 �O W) rP M It �o 00 00 H m Q U 69 T O O O > 0 0 0 0 0 0 o e o e �O kn �O t- r t- n 00 �O 0 o1 01 as 01 01 C� c1 ON a c1 U a r h N 10 00 (21 h Yom„ ..+ b 001 M V• t w s t n kn b a0i k 'Y h 10 V' M t` 10 (D t- N 10 V1 It N M M h M 0\ ¢" U l� O� O Q� M tn M U 00 00 DO (r 00 a0 00 O 69 T 'mod' V oMO .M�.. N O W) 'o 00 1.0 0M O "t 01 M 01 r- — O O v1 O tl U 10 h N N M 10 O� co D1 w 00 w w w 01 O .N-i N 69 . N ti b U Q\ ON 01 01 0 0 0 0 0 0 [y N N N ON N N A Table 6 COUNTY OF HAWAII Assessed and Estimated Actual Value of Taxable Real Property Last Ten Fiscal Years (Values in Thousands) Ratio of Real Property Total Assessed to Fiscal Assessed Estimated Total Estimated Year Value Actual Value Actual Value 1996 10,611,589 10,611,589 100% 1997 10,279,240 10,279,240 100% 1998 10,156,903 10,156,903 100% 1999 9,929,443 9,929,443 100% 2000 9,882,111 9,882,111 100% 2001 10,083,3 84 10,083,3 84 100% 2002 11,071,326 11,071,326 100% 2003 11,690,371 11,690,371 100% 2004 12,891,341 12,891,341 100% 2005 14,533,960 14,533,960 100% Notes: There is no personal property tax in Hawaii. Assessment ratios are uniform statewide. 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M N_ N vt O O V) 00 O 00 O �O V1 v1 M v1 v1 r- y ,p l� t- N �O t-- w) to D1 O O m N 00 v1 �O cC q r- r- "o �a 10 N kn r- kn 'IT do O �N N 7 v1 M cti �O 00�O O M r- N n m � Oi O N vi r- [� p O 'b N N O 00 t- 0111' - h M m r- V N N 00 to tom• d' N 00 C ^-' ON r- 00 Vl N Q1 !n O y •b bD W C N eC c� O N U abi o a[i •° ~rC �`.�yy o e`n o boy q°�! 'c a b�o.�ry o ono for c 0 �..i � Q W U H Q U W r•+ Q W U r•�•1.1 Q U W > 0 N - 124- Chart 4 COUNTY OF HAWAII Assessed Value of Real Property Last Ten Years(In Thousands) $16,000,000 ,' .::...:.....:........__...:_...:�,....._.__.,µ,....-...:.:.:,.:,...:.�..x....:-...,�...:,._:.._..,_.....�...,....�._:.�w.....,....,.,,.w.. ❑Land j ®Buildings } $14,000,000— } $12,000,000—A, $10,000 000 : �• l } $8,000,000 $6,000,000 f $4,000,000— $2,000,000 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Unaudited-see accompanying independent auditors'report. - 125 - Table 8 COUNTY OF HAWAII Principal Taxpayers June 30,2005 Percentage 2004 of Total Assessed Assessed Taxpayer Business Valuation Valuation BP Bishop Estate Trustees Land trust $448,641,200 2.3% Liliuokalani Trust Estate Land trust 218,507,500 1.1% Mauna Kea Development Corp. Developer/Hotels 201,862,600 1.1% Global Resort Partners Hotel 171,043,600 0.9% Kaupulehu Makai Venture Developer/Hotel 159,249,800 0.8% WB Manini'owali LLC Developer 128,253,000 0.7% FHR(ML)Hotel Holdings LLC Hotel 120,000,000 0.6% WB Kukio Resorts LLC Developer 113,874,600 0.6% Mauna Lani Resort Inca Developer/Hotel 99,337,000 0.5% BRE/Waikoloa LLC Hotel 59,804,200 0.3% $1,720,573,500 9.0% Note: Gross valuation at January 1,2004: $19,202,446,000 Unaudited-see accompanying independent auditors'report. - 126- Table 9 COUNTY OF HAWAII Computation of Legal Debt Margin June 30,2005 Total assessed value $14,533,959,794 Limitation as set by the Constitution of the State of Hawaii(A) 2,180,093,969 Amount of debt applicable to debt limit: (B) County general obligation bonds $196,815,993 State Revolving Fund loans 28,760,504 Other debt 1,045,451 226,621,948 Less: Bonds maturing in current fiscal year 11,433,000 SRF loan principal maturing in current fiscal year 2,372,328 Bonds reimbursable by Department of Water Supply 13,730,985 Bonds reimbursable by Improvement District No. 18 3,887,493 31,423,806 Total amount of debt applicable to debt limit 195,198,142 Legal debt margin $1,984,895,827 (A) The bonded debt limitation of the County of Hawaii is established at 15%of the total assessed value of all county real property as established for tax purposes on the last tax assessment rolls. (B) The Constitution of the State of Hawaii,as amended in 1978,states that the debt limitation is not applicable to indebtedness incurred under revenue bond statutes; or by a public enterprise when the only security for such indebtedness is the revenues of such enterprise;or of indebtedness incurred under special improvement statutes when the security for such indebtedness is the properties benefited or improved or the assessments thereon;or,under certain conditions, to certain types of general obligation bonds issued by the County or State of Hawaii. Unaudited-see accompanying independent auditors'report. - 127- v� T O C N N O N M O\ M �. 00 00 Q O\ O, O1 O O O O z N H z p pagU w Q y U o 0 0 0 0 0 0 0 0 o b N O o 0 0 0 0 0 o T O O O 'd r co N a o CW U � CN � M N N M o0 — •�• �+ 'b A N v 0 0 0 > .b y z O Q D — M � N r- % kf N a� C U C a eC W U ¢� 46S H �'+ ❑ r N O OOi N Cq vr1 M 0 O a N � r- M N '[t N lO 00 +.+ U U tw y a+ y o U VI N C. ,p O --� %C �O r �D M M M t„ rO+ 69 i. �+ O 0 .Q 00 _ W) 00 0i N N O O -,T 'p x b OO O N N M - O O� >� }' 'O C N OO1 7 -� M M M M Obi N c0 O C. z � ---� ON 1.0 Ci N m O m y Q'U b Q ti ctl r- ,n. N 00 00 l� Q, OS m Cy - p„ 2 T �.. p ¢ > o N O, 00 O O �D 00 tr O O cA 464 z N a > � o ❑ �o W kn O r- rn It to �n o m m of M C ¢ C Ol m N 00 � 00 N z ^d TJ N O O DG V N y iC i-I �o r- 00 O1 O N M 'IT tn ^ ^ �„\ G y O1 O1 O1 O\ 0 0 0 0 0 0 N N N N N U W � C - 128 - Table 11 COUNTY OF HAWAII Ratio of Annual Debt Service Expenditures For General Obligation Bonded Debt To Total General Governmental Expenditures Last Ten Fiscal Years Ratio of Debt Total Total Service to General Fiscal Debt General Governmental Year Principal Interest Service Expenditures Expenditures 1996 $ 5,327,414 $6,067,082 $ 11,394,496 $140,225,931 8.1% 1997 5,984,439 7,597,939 13,582,378 153,420,338 8.9% 1998 6,422,996 7,724,699 14,147,695 158,376,171 8.9% 1999 7,793,319 7,481,465 15,274,784 156,703,788 9.7% 2000 8,688,267 7,693,992 16,382,259 156,081,429 10.5% 2001 8,903,342 8,259,317 17,162,659 165,470,877 10.4% 2002 9,390,749 8,311,406 17,702,155 185,140,709 9.6% 2003 10,976,887 8,332,183 19,309,070 194,621,907 9.9% 2004 11,606,621 9,119,626 20,726,247 209,166,968 9.9% 2005 11,876,896 9,397,080 21,273,976 233,424,113 9.1% Unaudited-see accompanying independent auditors'report. - 129- Table 12 COUNTY OF HAWAII Demographic Statistics Last Ten:Fiscal Years Fiscal Per Capita School Unemployment Year Population Income Enrollment Rate A 1995 138,537 S 18,521 28,188** 10.2% 1996 139,726 18,842 30,497** 9.9% 1997 141,848 18,650 30,599 10.2% 1998 143,135 19,648 30,715 9.6% 1999 142,390 20,324 30,926 8.7% 2000 148,677 * 21,403 30,193 6.7% 2001 151,779 22,211 29,792 6.8% 2002 154,854 22,901 29,785 5.7% 2003 158,735 23,500 29,483 4.6% 2004 162,975 N/A 29,675 3.8% (A) Calendar year. Sources: * 2000 Census(all other population figures as estimated by U.S.Census Bureau,Federal-State Cooperative Program for Population Estimates). **Public school enrollment only. Other data from County Department of Research and Development. Unaudited-see accompanying independent auditors'report. - 130- C m vt oo l� N W, "' oo 00 O O C` C> to N M a•> N t` M O� O CI �D oo M lc lc ll M 0 r cri C` r N c'i O nt vi N M ut � O � y b ai r- vt :Cd cq w w o o v v) o ote, d �o a 'o o C O �o a) 011 M h �O h N vt d• \ C p VD v o" �0 C; oo ci �O vi - p U 64 Q * > Y > V y O v> rl ON 00 m vc v1 *�. > O A N (T N N ao y Q v> r1 M M N M M m M m M 10 cz w0 y U 2 on 3 ON oc O 00 10 M C' �O O >n O CL � oo ,Zr rn lo N M o�l lo o cl K 00 a4 m Nr r Om r kn 0 w C C N N M M O N O c N N .-. .-i .-. ,--i CV C` 00 00 ❑ Cd t) 00 O, Q: ON h C` > C O v1 to M In C` Q O G CT (>o lO M N Cl O� N --� oq 00 OD 00 00 00 00 00 01 .-. .-. ;. c+-,+ Cc .S 69 t) O H as cz ' .0 •kn• CC`l M C-Oi C) M M N o v) O m m a = o v lC 0�0 O va'i O N GM as pM M M M M V t:r M M tr U 46S O tu tu D U = C1 ON CT ON O, O O O O O }^ OA b Nccd - 131 - Table 14 COUNTY OF HAWAII Miscellaneous Statistical Data June 30,2005 Date first charter adopted June 1968 Form of government Mayor/Council Area in square miles 4,028 Miles of streets(County only) 903 Number of street lights 9,017 Fire protection: Number of stations 19 Number of fire fighters and officers (exclusive of volunteer fire fighters) 360 Police protection: Number of stations 8 Number of substations 13 Number of police officers 374 County water service: Number of consumers 38,844 Average consumption in gallons per day 25,025,646 Miles of water lines 1,909 Miles of sanitary sewers(County only) 53 Number of building permits issued: Building permits 5,350 Electrical permits 4,750 Plumbing permits 3,888 Sign permits 63 Recreation and culture: Number of parks 121 Number of gyms and recreation centers 38 Unaudited-see accompanying independent auditors'report. - 132-