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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, 2014 <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 />govermnental funds. These activities are: <br />Increase in inventories <br />Increase in Other Postemployment Benefit Obligation (OPER) <br />Increase in compensated absences <br />Increase in claims and judgments <br />Increase in landfill closurelpostclosure care costs <br />Increase in pollution remediation costs <br />Amortization of premium from bond issuance <br />Amortization of deferred loss on refunding <br />Net decrease in accrued interest <br />Net additional expenses <br />Change in net position of governmental activities <br />See accompanying notes to the basic financial statements. <br />-37- <br />$ 302,499 <br />(13,388,094) <br />(1,820,334) <br />(1,319,431) <br />(728,000) <br />(8,770,000) <br />1,577,653 <br />(306,272) <br />461,509 <br />(Concluded) <br />(23,990,470) <br />$ 42,557,417 <br />