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COUNTY OF HAWAII
<br />Governmental Funds
<br />Statement of Revenues, Expenditures, and Changes in Fund Balances
<br />For the Fiscal Year Ended June 30, 2014
<br />(Concluded)
<br />See accompanying notes to the basic financial statements.
<br />-35-
<br />Other
<br />Total
<br />Capital
<br />Governmental
<br />Governmental
<br />General
<br />Projects
<br />Funds
<br />Funds
<br />Other Financing Sources (Uses)
<br />Sale of assets
<br />$ 10,264
<br />$ -
<br />$ -
<br />$ I0,264
<br />Increase in capital leases (notes 8 and 10)
<br />13,817
<br />-
<br />-
<br />13,817
<br />State Revolving Fund loans (note 10)
<br />-
<br />3,072,577
<br />-
<br />3,072,577
<br />Issuance of bonds (note 10)
<br />-
<br />-
<br />-
<br />-
<br />Premium on bonds (note 10)
<br />-
<br />-
<br />-
<br />Refunding bonds (note 10)
<br />-
<br />-
<br />-
<br />-
<br />Payment to refunded bond escrow
<br />agent (note 10)
<br />-
<br />-
<br />-
<br />-
<br />Retirement of refunded debt (note 10)
<br />-
<br />-
<br />-
<br />-
<br />Transfers in (note 5)
<br />-
<br />5,863,047
<br />55,374,541
<br />61,237,588
<br />Transfers out (note 5)
<br />(55,532,884)
<br />-
<br />(5,704,704}
<br />(61,237,588_)
<br />Total other financing sources (uses)
<br />(55,508,803)
<br />8,935,624
<br />49,669,837
<br />3,096,658
<br />Net change in fund balances
<br />1,295,953
<br />5,404,764
<br />3,703,149
<br />10,403,866
<br />Fund balances at beginning of year
<br />53,948,607
<br />83,070,390
<br />58,233,377
<br />195,252,374
<br />Increase in reserve for inventories
<br />302,499
<br />-
<br />-
<br />302,499
<br />Fund balances at end of year
<br />$ 55,547,059
<br />$ 88,475,154
<br />$61,936,526
<br />$205,958,739
<br />See accompanying notes to the basic financial statements.
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