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68,263,115

Total net position reported for governmental activities in the statement of net position is different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds.

Those assets consist of:

Land $ 1,394,057

Construction in Progress 337,095

Agricultural Easements 19,777,907

Infrastructure, net of $5,337,428 accumulated depreciation 3,895,617

Buildings and improvements, net of $37,272,569 accumulated depreciation 37,433,243

Equipment and vehicles, net of $34,637,007 accumulated depreciation 2,435,665

Lease equipment, net of $2,797,324 accumulated depreciation 4,027,971

Lease real estate, net of $606,072 accumulated depreciation 2,286,501

Lease vehicles, net of $598,647 accumulated depreciation 240,928

Subscription assets, net of $1,575,378 amortization 947,239

Total Capital Assets 72,776,223

Some of the County's taxes will be collected after year-end, but are not available soon enough to pay for the current period's expenditures, and therefore are reported as deferred inflows of resources in the funds. 1,304,301

County's opioid litigation revenues will be collected after year-end, but are not available soon enough to pay for the current period's expenditure, and therefore are reported as unavailable revenue - opioid settlements in the funds. 4,502,203

Net deficit of the Internal Service Fund is included in governmental activities since they primarily benefit the County's governmental activities (852,207)

Long-term liabilities applicable to the County's governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. Interest on long-term debt is not accrued in the governmental funds, but rather is recognized as an expenditure when due. All liabilities -both current and long-term - are reported in the statement of net position.

Balances at December 31, 2025 are:

Accrued interest on bonds (237,873)

General obligation debt (56,380,000)

Note Payable (285,715)

Compensated absences (1,930,901)

Deferred loss on refunding 2,161,762

Deferred Outflow of Resources - Pensions 2,181,616

Deferred Inflows of Resources - Pensions (3,996,415)

Lease Liability (8,958,994)

Subscription Financing Liability (810,218)

Net Pension Asset 13,707,480

Bond Premium (1,233,785)

Bond Discount 49,629

(55,733,414)

Total net position of governmental activities $ 90,260,221