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COUNTY OF HAWAII <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended June 30, 2017 <br />Table of Contents <br />Page <br />INTRODUCTORY SECTION <br />Letter of Transmittal 1 <br />GFOA Certificate of Achievement 8 <br />Organization Chart 9 <br />List of Elected Officials 10 <br />List of Principal Officials 11 <br />FINANCIAL SECTION <br />Report of Independent Auditors 13 <br />Management's Discussion and Analysis 16 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Position 28 <br />Statement of Activities 30 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds 32 <br />Reconciliation of the Governmental Funds Balance Sheet to the <br />Statement of Net Position 33 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Governmental Funds 34 <br />Reconciliation of the Change in Fund Balances of Governmental <br />Funds to the Statement of Activities 36 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Budget and Actual (Budgetary Basis) - General Fund 38 <br />Statement of Net Position - Proprietary Funds 42 <br />Statement of Revenues, Expenses, and Changes in Fund Net Position - <br />Proprietary Funds 43 <br />Statement of Cash Flows - Proprietary Funds 44 <br />Statement of Fiduciary Net Position - Fiduciary Funds 45 <br />Statement of Changes in Fiduciary Net Position - Fiduciary Funds 46 <br />Notes to the Basic Financial Statements 47 <br />Required Supplementary Information 103 <br />