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I <br /> I <br /> i <br /> I <br /> COUNTY OF HAWAII <br /> Comprehensive Annual Financial Report <br /> For the Fiscal Year Ended June 30,2008 <br /> i <br /> Table of Contents ! <br /> Page <br /> INTRODUCTORY SECTION j <br /> r <br /> Letter of Transmittal 1 j <br /> GFOA Certificate of Achievement 7 <br /> Organization Chart 8 <br /> List of Elected Officials 9 <br /> List of Principal Officials 10 a <br /> FINANCIAL SECTION <br /> Independent Auditors'Report 11 <br /> Management's Discussion and Analysis 13 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Assets 26 - <br /> Statement of Activities 28 <br /> Fund Financial Statements: <br /> Balance Sheet-Governmental Funds 30 <br /> Reconciliation of the Governmental Funds Balance Sheet to the <br /> Statement of Net Assets 31 <br /> Statement of Revenues,Expenditures,and Changes in Fund Balances- <br /> Governmental Funds 32 <br /> Reconciliation of the Change in Fund Balances of Governmental <br /> Funds to the Statement of Activities 34 <br /> Statement of Revenues,Expenditures and Changes in Fund Balance- <br /> Budget and Actual(Budgetary Basis)-General Fund 36 <br /> Statement of Revenues,Expenditures and Changes in Fund Balance- <br /> Budget and Actual(Budgetary Basis)-Solid Waste Fund 40 <br /> Statement of Net Assets-Proprietary Funds 41 j <br /> Statement of Revenues,Expenditures,and Changes in Fund Net Assets- <br /> Proprietary Funds 42 <br /> Statement of Cash Flows-Proprietary Funds 43 <br /> Statement of Fiduciary Net Assets-Fiduciary Funds 44 <br /> Statement of Changes in Fiduciary Net Assets-Fiduciary Funds 45 <br /> Notes to the Basic Financial Statements 46 <br /> i <br /> i <br />