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COUNTY OF HAWAII <br /> Reconciliation of the Change in Fund Balances of Governmental Funds <br /> to the Statement of Activities <br /> For the Fiscal Year Ended June 30,2012 <br /> (Concluded) <br /> Some items reported in the statement of activities do not involve current <br /> financial resources and therefore are not reported as expenditures in <br /> governmental funds. These activities are: <br /> Increase in inventories $ 469,190 <br /> Increase in Other Postemployment Benefit Obligation(OPEB) (22,461,100) <br /> Decrease in compensated absences 1,271,293 <br /> Decrease in claims and judgments 450,030 <br /> Increase in landfill closure/postclosure care costs (415,000) <br /> Amortization of premium from bond issuance 384,I71 <br /> Amortization of deferred amount on refunding of bonds (248,721) <br /> Net decrease in accrued interest 377,036 <br /> Net additional expenses (20,173,101) <br /> Change in net assets of governmental activities $ 75,648,663 <br /> See accompanying notes to the basic financial statements. <br /> -37- <br />