financial audit of the department of public safety_part8

Tham khảo tài liệu 'financial audit of the department of public safety_part8', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Exhibit DEPARTMENT OF PUBLIC SAFETY STATE OF HAWAII Statement of Net Assets June 30 2005 Assets Governmental Activities Business-type Activities Total Current assets Cash in state treasury 21 373 976 296 376 21 670 352 Petty cash 23 950 23 950 Receivables net 151 794 178 570 330 364 Due from State of Hawaii 2 044 044 2 044 044 Internal balances 185 187 185 187 Due from other funds 38 314 38 314 Inventories 448 057 448 057 Total current assets 23 446 891 1 108 190 24 555 081 Capital assets Nondepreciable 107 570 107 570 Depreciable net 89 812 745 1 832 385 91 645 130 Total capital assets 89 920 315 1 832 385 91 752 700 Total assets 113 367 206 2 940 575 116 307 781 Liabilities Current liabilities Accrued wages and employee benefits 7 626 672 49 657 7 676 329 Vouchers payable 6 511 317 405 698 6 917 015 Deferred revenues 91 663 18 980 110 643 Capital lease obligations 14 277 14 277 Accrued compensated absences 5 499 153 67 013 5 566 166 Due to other funds 65 989 1 592 67 581 Total current liabilities 19 794 794 557 217 20 352 011 Capital lease obligations net of current portion 3 254 3 254 Accrued compensated absences net of current portion 8 587 080 104 645 8 691 725 Total liabilities 28 381 874 665 116 29 046 990 Net Assets Invested in capital assets net of related debt 89 920 315 1 814 854 91 735 169 Unrestricted deficit 4 934 983 460 605 4 474 378 Total net assets 84 985 332 2 275 459 87 260 791 See accompanying notes to basic financial statements. This is trial version 62 Exhibit DEPARTMENT OF PUBLIC SAFETY STATE OF HAWAII Statement of Activities Year ended June 30 2005 This is trial version Functions Programs Governmental activities Confinement Law enforcement Parole Crime victim compensation General support Total governmental activities Business-type activities Correctional industries Total business-type activities Total General revenues State allotted appropriations net of lapsed appropriations related to previous .