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COUNTY OF HAWAII <br /> Agency Funds <br /> Combining Statement of Changes in Assets and Liabilities <br /> For the Fiscal Year Ended June 30,2007 <br /> Balance Balance <br /> July 1, June 30, <br /> 2006 Additions Deductions 2007 <br /> Flexible Spending Account <br /> Assets <br /> Cash and cash equivalents $ 324,898 $ 433,215 $ 419,202 $ 338,911 <br /> Liabilities <br /> Accrued liabilities $ 324,898 $ 433,215 $ 419,202 $ 338,911 <br /> Lapsed Warrants Fund <br /> Assets <br /> Cash and cash equivalents $ 70,936 $ 44,526 $ 2,674 $ 112,788 <br /> Due from other funds 7,346 2,245 7,346 2,245 <br /> Other receivables 37,180 14,559 37,180 14,559 <br /> Total assets $ 115,462 $ 61,330 $ 47,200 $ 129,592 <br /> Liabilities <br /> Vouchers payable $ - $ 2,309 $ 2,309 $ - <br /> Accrued liabilities 115,462 25,525 11,395 129,592 <br /> Total liabilities $ 115,462 $ 27,834 $ 13,704 $ 129,592 <br /> Non-Profit License Plates Fund <br /> Assets <br /> Cash and cash equivalents $ - $ 3,945 $ 2,900 $ 1,045 <br /> Liabilities <br /> Vouchers payable $ - $ 2,920 $ 2,920 $ - <br /> Due to other funds - 20 - 20 <br /> Due to non-profit agency - 3,945 2,920 1,025 <br /> Total liabilities $ - $ 6,885 $ 5,840 $ 1,045 <br /> - 106 - <br />