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COUNTY OF HAWAII
<br />Statement of Net Position
<br />June 30, 2016
<br />(Concluded)
<br />Primary Government
<br />Governmental Business -type Component
<br />Activities Activities Total Unit
<br />Liabilities
<br />Current liabilities:
<br />Accounts payable and accrued liabilities
<br />$ 29,1625620
<br />$ 43,246
<br />$ 29,205,866
<br />$ 4,051,514
<br />Accrued payroll
<br />9,641,603
<br />-
<br />9,641,603
<br />1,217,821
<br />Advance collections - intergovernmental
<br />1,995,021
<br />1,096
<br />1,996,117
<br />-
<br />Interest due on long-term debt
<br />6,040,712
<br />12,191
<br />6,052,903
<br />757,573
<br />Bonds and loans payable, current portion net
<br />(notes 10 and 14)
<br />24,165,312
<br />77,522
<br />24,242,834
<br />3,939,842
<br />Compensated absences, current portion (note 10)
<br />9,416,266
<br />-
<br />9,416,266
<br />486,063
<br />Claims and judgments, current portion
<br />(notes 10, 12 and 14)
<br />2,781,369
<br />-
<br />2,781,369
<br />80,979
<br />Capital leases, current portion (notes 8 and 10)
<br />1,533,136
<br />-
<br />1,533,136
<br />-
<br />Landfill costs payable, current portion
<br />(notes 9 and 10)
<br />169,067
<br />-
<br />169,067
<br />-
<br />Customers' deposits
<br />-
<br />-
<br />-
<br />610,720
<br />Other
<br />6,897,202
<br />-
<br />6,897,202
<br />-
<br />Total current liabilities
<br />91,802,308
<br />134,055
<br />91,936,363
<br />11,144,512
<br />Noncurrent liabilities:
<br />Bonds and loans payable, net
<br />(notes 10 and 14)
<br />417,284,252
<br />936,492
<br />418,220,744
<br />55,995,634
<br />Compensated absences (note 10)
<br />28,491,539
<br />-
<br />28,491,539
<br />1,190,018
<br />Claims and judgments (notes 10, 12 and 14)
<br />11,078,127
<br />-
<br />11,078,127
<br />281,021
<br />Capital leases (notes 8 and 10)
<br />3,383,042
<br />-
<br />3,383,042
<br />-
<br />Landfill costs payable (notes 9 and 10)
<br />22,463,933
<br />-
<br />22,463,933
<br />-
<br />Unearned revenue, noncurrent
<br />-
<br />-
<br />-
<br />1,583,953
<br />Customers' deposits
<br />-
<br />-
<br />-
<br />17,008,700
<br />Net pension liability (notes 13 and 14)
<br />382,070,813
<br />-
<br />382,070,813
<br />18,940,065
<br />Other (note 13)
<br />90,773,967
<br />-
<br />90,773,967
<br />-
<br />Total noncurrent liabilities
<br />955,545,673
<br />936,492
<br />956,482,165
<br />94,999,391
<br />Total liabilities
<br />1,047,347,981
<br />1,070,547
<br />1,048,418,528
<br />106,143,903
<br />Deferred Inflows of Resources
<br />Deferred inflows related to pensions (notes 13 and 14)
<br />26,847,066
<br />-
<br />26,847,066
<br />3,770,461
<br />Deferred inflows - other
<br />1,319,853
<br />-
<br />1,319,853
<br />90,027
<br />Total Deferred Inflows of Resources
<br />28,166,919
<br />-
<br />28,166,919
<br />3,860,488
<br />Total Liabilities and Deferred
<br />Inflows of Resources
<br />1,075,514,900
<br />1,070,547
<br />1,076,585,447
<br />110,004,391
<br />Net Position
<br />Net investment in capital assets
<br />824,846,090
<br />481,039
<br />825,327,129
<br />234,059,105
<br />Restricted for:
<br />Capital projects
<br />29,360,604
<br />-
<br />29,360,604
<br />-
<br />Debt service (note 10)
<br />23,478,132
<br />-
<br />23,478,132
<br />-
<br />Highways, streets and abandoned vehicles
<br />11,468,209
<br />-
<br />11,468,209
<br />-
<br />Public access open space
<br />81906,278
<br />-
<br />8,906,278
<br />-
<br />Other
<br />1,481,678
<br />-
<br />11481,678
<br />-
<br />Unrestrieted
<br />(389,508,816)
<br />1,036,870
<br />(388,471,946)
<br />13,724,525
<br />Total net position
<br />$ 510,032,175
<br />$ 1,517,909
<br />$ 511,550,084
<br />$ 247,783,630
<br />See accompanying notes to the basic financial statements.
<br />-27-
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