Comprehensive Annual Financial Report 2018

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FINANCIAL SECTION (Continued) Page Combining and Individual Nonmajor Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Governmental Funds 114 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds 118 Schedules of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (Budgetary Basis): Highway Fund 121 Sewer Fund 122 Solid Waste Fund 123 Cemetery Fund 124 Parking Meter Fund 125 Vehicle Disposal Fund 126 Bikeway Fund 127 Workforce Investment Act Fund 128 Golf Course Fund 129 Geothermal Relocation and Community Benefits Fund 130 Beautification Fund 131 Hawaii County Housing Agency 132 Park Dedication Fund 133 Combining Statement of Agency Funds Net Position - Agency Funds 134 Combining Statement of Changes in Assets and Liabilities - Agency Funds 136 Combining Statement of Private Purpose Trust Net Position - Private Purpose Trusts 140 Combining Statement of Changes in Net Position - Private Purpose Trusts 141 STATISTICAL SECTION Table 1 - Net Position by Component 143 Table 2 - Changes in Net Position 144 Table 3 - Fund Balances, Governmental Funds 146 Table 4 - Changes in Fund Balance, Governmental Funds 147 Table 5 - Real Property Assessed Values by Classification and Tax Rates 148 Table 6 - Principal Taxpayers 152 Table 7 - Property Tax Levies and Collections 153 Table 8 - Ratios of Outstanding Debt by Type 154 Table 9 - Ratios of General Bonded Debt Outstanding 155 Table 10 - Legal Debt Margin Information 156 Table 11 - Demographic and Economic Statistics 157 Table 12 - Principal Employers, County of Hawaii 158 Table 13 - Full -Time Equivalent County Government Employees by Function 159 Table 14 - Operating Indicators by Function 160 Table 15 - Capital Asset Statistics by Functions 161