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COUNTY OF HAWAII <br /> Comprehensive Annual Financial Report <br /> For the Fiscal Year Ended June 30, 2012 <br /> Table of Contents <br /> Page <br /> INTRODUCTORY SECTION <br /> Letter of Transmittal 1 <br /> GFOA Certificate of Achievement 8 <br /> Organization Chart 9 <br /> List of Elected Officials 10 <br /> List of Principal Officials 11 <br /> FINANCIAL SECTION <br /> Report of Independent Auditors 13 <br /> Management's Discussion and Analysis 15 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Assets 28 <br /> Statement of Activities 30 <br /> Fund Financial Statements: <br /> Balance Sheet- Governmental Funds 32 <br /> Reconciliation of the Governmental Funds Balance Sheet to the <br /> Statement of Net Assets 33 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balances- <br /> Governmental Funds 34 <br /> Reconciliation of the Change in Fund Balances of Governmental <br /> Funds to the Statement of Activities 36 <br /> Statement of Revenues, Expenditures, and Changes in Fund Balance- <br /> Budget and Actual (Budgetary Basis)-General Fund 38 <br /> Statement of Net Assets-Proprietary Funds 42 <br /> Statement of Revenues, Expenses, and Changes in Fund Net Assets- <br /> Proprietary Funds 43 <br /> Statement of Cash Flows-Proprietary Funds 44 <br /> Statement of Fiduciary Net Assets -Fiduciary Funds 45 <br /> Statement of Changes in Fiduciary Net Assets-Fiduciary Funds 46 <br /> Notes to the Basic Financial Statements 47 <br /> Required Supplementary Information 87 <br />