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COUNTY OF HAWAII <br /> Governmental Funds <br /> Balance Sheet <br /> June 30,2012 <br /> Other Total <br /> Capital Governmental Governmental <br /> General Projects Funds Funds <br /> Assets <br /> Cash and cash equivalents(note 3) $35,865,540 $26,265,902 $ 69,004,622 $ 131,136,064 <br /> Investments(note 3) 12,212,724 49,141,072 3,400,000 64,753,796 <br /> Receivables,net(note 4) 24,792,447 1,025,077 2,652,678 28,470,202 <br /> Due from other governmental funds(note 5) 1,065,980 - 210,918 1,276,898 <br /> Due from other nongovernmental funds(note 5) - - 1,350 1,350 <br /> Receivables from other governments(note 4) 9,837,366 10,042,009 976,694 20,856,069 <br /> Inventories 3,304,551 - - 3,304,551 <br /> Other 103,757 - 659,111 762,868 <br /> Total assets $2.1$2.3 86.474.060 S 76,905,373- $250.561.798 <br /> Liabilities and Fund Balances <br /> Liabilities: <br /> Accounts payable $ 2,311,882 $ 9,655,769 $ 3,455,738 $ 15,423,389 <br /> Accrued payroll 6,667,776 - 1,010,831 7,678,607 <br /> Due to other governmental funds(note 5) 62,859 699,554 514,485 1,276,898 <br /> Deferred revenue(note 7) 26,343,809 940,558 2,749,932 30,034,299 <br /> Bond anticipation note payable(note 10) - 33,000,000 - 33,000,000 <br /> Other 3,069,085 12,629,409 1,081,642 16,780,136 <br /> Total liabilities 38,455,411 56925.290 8,812,628 104I93,329 <br /> Fund balances: <br /> Nonspendable: Inventory 3,304,551 - - 3,304,551 <br /> Restricted for: <br /> Debt service(note 10) - - 26,152,909 26,152,909 <br /> Highways,streets and abandoned vehicles - 16,282,701 16,597,972 32,880,673 <br /> Public access open space 2,518,242 - - 2,518,242 <br /> Other 1,175,716 11,089,440 910,690 13,175,846 <br /> Committed to: <br /> Budget stabilization 4,883,803 - - 4,883,803 <br /> Disaster and emergencies 4,944,925 - - 4,944,925 <br /> Lower Puna area - - 3,448,283 3,448,283 <br /> Rental assistance and subsidy - - 4,332,253 4,332,253 <br /> Sanitation - - 13,555,472 13,555,472 <br /> Self insurance 1,282,117 - - 1,282,117 <br /> Highways,streets and abandoned vehicles - 2,873,725 2,722,286 5,596,011 <br /> Parks and recreational projects - 3,923,963 86,785 4,010,748 <br /> Zoning change impact mitigation(fair share) - 2,995,486 - 2,995,486 <br /> Other 600,030 2,641,772 286,095 3,527,897 <br /> Assigned to: <br /> Subsequent year's budget 18,003,150 - - 18,003,150 <br /> Other 3,837,693 - - 3,837,693 <br /> Unassigned 8,176,727 (10,258,317) - (2,081,590) <br /> Total fund balances 48,726,954 29,548 770 68,092 745 146,368,469 <br /> Total liabilities and fund balances S 87,182,E $ 86 474 060 S 76,905,323 U50.561.798 <br /> See accompanying notes to the basic financial statements. <br /> -32- <br />