Amounts reported for governmental activities in the Statement of Net Position (in the different because:

Total fund balances - governmental funds $ 350,725,920

Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore, are not reported in the funds. 426,584,364

Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings, and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the Statement of Net Position.

Deferred outflows-pension related $ 10,045,197

Deferred outflows-OPEB related 4,837,981

Deferred inflows-OPEB related (777,125)

Total deferred outflows and inflows related to postemployment benefits 14,106,053

Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.

Long-term receivables 3,681,054

Total other long-term assets 3,681,054

Internal service funds provide services to other funds on a cost-reimbursement basis. The assets, deferred outflows of resources, liabilities, and deferred inflows of resources of the internal service funds are included in governmental activities in the Statement of Activities. 11,697,227

Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.

Bonds payable (995,000)

Notes payable (841,671)

Leases and SBITA payable (2,381,500)

Accrued interest payable on long-term debt (8,494)

Net pension liability (42,151,310)

Net OPEB liability (2,526,627)

Total long-term liabilities (48,904,602)

Net position of governmental activities $ 757,890,016