| 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
|---|
| Governmental activities |
| Net investment in capital assets | $ 20,099,187 | $ 18,324,116 | $ 14,018,110 | $ 10,277,175 | $ 5,453,558 | $ 7,935,949 | $ 6,611,410 | $ 6,028,542 |
|---|
| Restricted | 9,670,625 | 10,755,283 | 16,064,940 | 12,790,395 | 27,397,371 | 26,739,414 | 39,953,385 | 23,718,629 |
|---|
| Unrestricted | 7,981,463 | 13,046,809 | 14,133,252 | 21,162,075 | 18,382,804 | 17,256,028 | 22,994,641 | 52,990,151 |
|---|
| Total Net Position | $ 37,751,275 | $ 42,126,208 | $ 44,216,302 | $ 44,229,645 | $ 51,233,733 | $ 51,931,391 | $ 69,559,436 | $ 82,737,322 |
|---|
| Business-type activities |
| Net investment in capital assets | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ (25,944) |
|---|
| Restricted | - | - | - | - | - | - | - | - |
|---|
| Unrestricted | 209,249 | 321,010 | 386,627 | 517,331 | 781,316 | (9,553) | (345,681) | (322,762) |
|---|
| Total Net Position | $ 209,249 | $ 321,010 | $ 386,627 | $ 517,331 | $ 781,316 | $ (9,553) | $ (345,681) | $ (348,706) |
|---|
| Primary government |
| Net investment in capital assets | $ 20,099,187 | $ 18,324,116 | $ 14,018,110 | $ 10,277,175 | $ 5,453,558 | $ 7,935,949 | $ 6,611,410 | $ 6,002,598 |
|---|
| Restricted | 9,670,625 | 10,755,283 | 16,064,940 | 12,790,395 | 27,397,371 | 26,739,414 | 39,953,385 | 23,718,629 |
|---|
| Unrestricted | 8,190,712 | 13,367,819 | 14,519,879 | 21,679,406 | 19,164,120 | 17,246,475 | 22,648,960 | 52,667,389 |
|---|
| Total Net Position | $ 37,960,524 | $ 42,447,218 | $ 44,602,929 | $ 44,746,976 | $ 52,015,049 | $ 51,921,838 | $ 69,213,755 | $ 82,388,616 |
|---|
Note 1: The County implemented GASB Statement 75 in 2018, therefore, 2017 net position in governmental activities has been restated.
Note 2: Beginning governmental activities net position was restated for 2020 to correct an error related to Deferred Outflow for Pensions and Deferred Inflows for Pensions.
Source: Statement of Net Position, Financial Statements