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COUNTY OF HAWAII <br />Governmental Funds <br />Balance Sheet <br />June 30, 2014 <br />Assets <br />Cash and cash equivalents (note 3) <br />Investments (note 3) <br />Receivables, net (note 4) <br />Due from other governmental funds (note 5) <br />Due from other nongovernmental funds (note 5) <br />Receivables from other governments (note 4) <br />Inventories <br />Real estate held for sale <br />Other <br />Total assets <br />Liabilities, Deferred Inflows and Fund Balances <br />Liabilities: <br />Accounts payable <br />Accrued payroll <br />Due to other governmental funds (note 5) <br />Due to other nongovernmental funds (note 5) <br />Advance collections -intergovernmental (note 7) <br />Other <br />Total liabilities <br />Deferred Inflows of Resources: <br />Unavailable revenue <br />Fund balances: <br />Nonspendable: Inventory <br />Restricted for: <br />Debt service (note 10) <br />Highways, streets and abandoned vehicles <br />Public access open space <br />Other <br />Committed to: <br />Budget stabilization <br />Disaster and emergencies <br />Lower Puna area <br />Rental assistance and subsidy <br />Sanitation <br />Self insurance <br />Highways, streets and abandoned vehicles <br />Parks and recreational projects <br />Zoning change impact mitigation (fair share) <br />Other <br />Assigned to: <br />Subsequent year's budget <br />Other <br />Unassigned <br />Total fund balances <br />Total liabilities and fund balances <br />See accompanying notes to the basic financial statements. <br />Other Total <br />Capital Governmental Governmental <br />General Projects Funds Funds <br />$ 8,101,976 $ 41,444,758 S 46,851,432 $ 96,398,166 <br />39,743,842 <br />45,977,282 <br />19,727,394 <br />105,448,518 <br />22,045,275 <br />1,160,441 <br />2,683,028 <br />25,888,744 <br />705,593 <br />1,874,282 <br />69,530 <br />2,649,405 <br />- <br />- <br />1,350 <br />1,350 <br />19,773,218 <br />3,173,661 <br />586,915 <br />23,533,794 <br />3,794,963 <br />- <br />- <br />3,794,963 <br />- <br />2,935,216 <br />- <br />2,935,216 <br />468,512 <br />311,415 <br />779,927 <br />$ 94.633.379 <br />96.565.640 <br />$ 70.231.064 <br />261.430.083 <br />$ 3,440,806 <br />$ 6,223,500 <br />$ 3,050,458 <br />$ 12,714,764 <br />7,393,593 <br />- <br />1,068,929 <br />8,462,522 <br />1,458,029 <br />409,049 <br />782,327 <br />2,649,405 <br />2,042,023 <br />1,165,939 <br />106,327 <br />3,314,289 <br />1,909,322 <br />5,098 <br />561,527 <br />2,475,947 <br />16,243,773 <br />7,.,803,586 <br />5,569,568 <br />29,616,927 <br />22,842,547 <br />286,900 <br />2,724,970 <br />25,854,417 <br />3,794,963 - 3,794,963 <br />- 23,576,248 23,576,248 <br />- 54,374,443 12,668,047 67,042,490 <br />4,713,485 - 4,713,485 <br />745,865 15,382,259 1,164,278 17,292,402 <br />5,367,886 - 5,367,886 <br />5,428,818 - 5,428,818 <br />- 4,938,635 4,938,635 <br />2,282,439 2,282,439 <br />- - 12,194,717 12,194,717 <br />1,283,680 - 1,283,680 <br />- 827,600 4,557,474 5,385,074 <br />3,079,495 86,517 3,166,012 <br />- 5,398,416 - 5,398,416 <br />714,398 4,195,960 468,I71 5,378,529 <br />25,545,000 - - 25,545,000 <br />6,128,075 5,216,981 - 11,345,056 <br />I,824,889 - - 1,824,889 <br />55,547,059 88,475,154 61,936,526 205,958,739 <br />$ 94.633.379 $ 96.565.640 $ 70.231.064 2 1 <br />-32- <br />