Comprehensive Annual Financial Report 2015

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FINANCIAL SECTION (Continued) Page Combining and Individual Nonmajor Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Governmental Funds 98 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds 102 Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (Budgetary Basis): Highway Fund 105 Sewer Fund 106 Solid Waste Fund 107 Cemetery Fund 108 Parking Meter Fund 109 Vehicle Disposal Fund 110 Bikeway Fund 111 Workforce Investment Act Fund 112 Golf Course Fund 113 Geothermal Relocation and Community Benefits Fund 114 Beautification Fund 115 Hawaii County Housing Agency 116 Park Dedication Fund 117 Combining Statement of Agency Funds Net Position - Agency Funds 118 Combining Statement of Changes in Assets and Liabilities - Agency Funds 120 Combining Statement of Private Purpose Trust Net Position - Private Purpose Trusts 124 Combining Statement of Changes in Net Position - Private Purpose Trusts 125 STATISTICAL SECTION Table 1 - Net Position by Component 127 Table 2 - Changes in Net Position 128 Table 3 - Fund Balances, Governmental Funds 130 Table 4 - Changes in Fund Balance, Governmental Funds 131 Table 5 - Real Property Assessed Values by Classification and Tax Rates 132 Table 6 - Principal Taxpayers 136 Table 7 - Property Tax Levies and Collections 137 Table 8 - Ratios of Outstanding Debt by Type 138 Table 9 - Ratios of General Bonded Debt Outstanding 139 Table 10 - Legal Debt Margin Infonnation 140 Table 11 - Demographic and Economic Statistics 141 Table 12 - Principal Employers, County of Hawaii 142 Table 13 - Full -Time Equivalent County Government Employees by Function 143 Table 14 - Operating Indicators by Function 144 Table 15 - Capital Asset Statistics by Functions 145