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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, 2015 <br />(Concluded) <br />Decrease in real estate held for sale due to recognition of additional (1,058,271) <br />sales transactions that are considered deferred (unearned) in the funds. <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 />Decrease in inventories <br />Increase in Other Postemployment Benefit Obligation (OPEB) <br />Increase in compensated absences <br />Decrease in claims and judgments <br />Decrease in landfill closure/ po stclosure 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 />Decrease to expenses related to pension and salaries and wages <br />Net additional expenses <br />Change in net position of governmental activities <br />See accompanying notes to the basic financial statements. <br />(221,218) <br />(14,206,601) <br />(1,639,831) <br />436,986 <br />49,000 <br />(1,820,000) <br />1,505,152 <br />(241,573) <br />245,507 <br />8,233,398 <br />(7,659,180) <br />$ 51051,805 <br />