Ka Wai Ola - Office of Hawaiian Affairs, Volume 31, Number 12, 1 December 2014 — STATEMENT OF NET ASSETS [ARTICLE+ILLUSTRATION]

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STATEMENT OF NET ASSETS

GOVERNMENTAL FUNDS - BALANCE SHEET/GOVERNMENT-WIDE June 30, 2014 (Dollars in thousands)

ASSETS

Petty cash Cash in State Treasury Cash in banks Cash held by investment manager Restricted cash Accounts receivable Due from State of Hawaii Due from other fund Interest and dividends receivable Inventory, prepaid items and other assets Notes receivable - due within one year Notes receivable - due after one year Security deposits Investments Capital assets - net TOTAL

General Fund

$- 452 76 $528

Public Land Trust

$1 5,159 8,521 1,144 18,361 268 942 519 1,305 1 363,006 $399,227

Governmental Funds Special Revenue Funds Federal ... Ho'okele Grants otner Pono LLC

$" 5,250 2,642 244 68 57 7 3,799 10,769 5,103 $27,939

$- 871 13 $884

$- 104 45 2 $151

Hi'ilei Aloha LLC

$4 1,597 119 132 $1,852

i Total

$5 5,611 16,343 3,786 244 18,606 325 1,159 4,318 12,074 1 368,109 $430,581

Adjustments

$" 256,843 $256,843

Governmentwide Statement of Net Assets

$5 5,611 16,343 3,786 244 18,606 325 1,159 4,318 12,074 1 368,109 256,843 $687,424

Office of Hawaiian Affairs | State of Hawai'i

STATEMENT OF NET ASSETS (continued)

GOVERNMENTAL FUNDS - BALANCE SHEET/GOVERNMENT-WIDE June 30, 2014 (Dollars in thousands)

Governmental Funds GovernmentSpecial Revenue Funds Statement LIABILITIES AND General Public Federal Ho'okele Hi'ilei Adiustments of Net Assets FUND BALANCES/NET ASSETS Fund Land Trust Grants Pono LLC Aloha LLC Mujusxmenxs

LIABILITIES Accounts payable and accrued liabilities Due to State of Hawaii Due to other fund Long-term liabilities: Due within one year Due after one year Total liabilities FUND BALANCES/NET ASSETS Fund balances Nonspendable Prepaid items & security deposits Restricted for: Beneficiary advocacy Native Hawaiian loan programs Long-term portion of notes receivable Committed to: DHHL-issued revenue bonds Assigned to: Support services Beneficiary advocacy Ho'okele Pono LLC Hi'ilei Aloha LLC Long-term portion of notes receivable Public Land Trust Unassigned Total fund balances Total liabilities and fund balances Net assets

$314 $15,466 $93 $- $17 $498 $16,388 $- $16,388 957 300 - - - 1,257 - 1,257 773 773 28,551 28,551 314 16,423 393 - 17 498 17,645 29,324 46,969 76 943 4-2 54 1,079 (1,079) 7 - - - 7 (7) 16,763 - - - 16,763 (16,763) 10,769 - - - 10,769 (10,769) 40,045 .... 40,045 (40,045) 54 5,545 .... 5599 (5,599) 197 6,569 - 884 - - 7,650 (7,650) 132 - 132 (132) 1,300 1,300 (1,300) 1,305 .... 1305 (1,305) 328,397 .... 328,397 (328,397) (113) : 3 5 5 : (110) 110 - 214 382,804 27,546 884 134 1,354 412,936 (412,936) $528 $399,227 $27,939 $884 $151 $1,852 $430,581

Invested in capital assets, -r, ro_ -r, ro_ net of related debt 256'583 256'583 Restricted - federal funds 27,546 27,546 Unrestricted 356,326 356,326 Total net assets $640,455 $640,455 $- $640,455

Office of Hawaiian Affairs | State of Hawai'i

STATEMENT OF NET ASSETS (continued)

GOVERNMENTAL FUNDS - STATEMENT OF REVENUES, EXPENDITURES, AND June 30, 2014 (Dollars in thousands) CHANGES IN FUND BALANCES/GOVERNMENT-WIDE STATEMENT OF ACTIVITIES

Governmental Funds GovernmentSpecial Revenue Funds wjde Statement General Public Federal Ho'okele Hi'ilei Adjustments of Activities Fund Land Trust Grants Pono LLC Aloha LLC Adjustments

Expenditures/expenses Current divisions: Board of Trustees Support services Beneficiary advocacy Depreciation Ho'okele Pono LLC Hi'ilei Aloha LLC Total expenditures/ expenses Program revenues Charges for services Operating grants Interest and investment earnings Total program revenues Net program (expenses) revenue General revenues Appropriations, net of lapses Public land trust Interest and investment (losses) earnings Newspaper advertisements Donations and other Hi'ilei Aloha LLC Non-imposed fringe benefits Total general revenues EXCESS OF (DEFCIENCY) REVENUES OVER EXPENDITURES (carried forward) Fund balance/net assets Beginning of year End of year

$39 $2,224 $- $- $- $- $2,263 $- $2,263 1,754 23,865 2 - 25,621 (6,163) 19,458 1,687 21,021 1,254 893 - - 24,855 - 24,855 2,515 2,515 379 - 379 - 379 5,114 5,114 (709) 4,405 3,480 47,110 1,254 895 379 5314 58,232 (4,357) 53,875 715 - - - 715 - 715 274 - 205 - 479 - 479 3 2 - - 5 - 5 7 7 992 2 205 7 U99 7 U99 (3,480) (47,110) (262) (893) (174) (5,114) (57,033) 4,357 (52,676) 3,142 .... . 3,142 - 3,142 20,226 ... . 20,226 - 20,226 51,550 - 2 - - 51,552 - 51,552 79 - - 79 - 79 210 24 59 - - 293 - 293 4,345 4,345 4,345 197 .... 197 197 3,339 71,986 24 140 7 4,345 79,834 7 79,834 $(141) $24,876 $(238) $(753) $(174) $(769) $22,801 $4,357 $27,158 355 355,916 27,784 746 128 681 385,610 227,483 613,093 $214 $382,804 $27,546 $884 $134 $,1354 $412,936 $227,519 $640,455

Office of Hawaiian Affairs | State of Hawai'i