| Amounts reported for governmental activities in the Statement of Activities are different because: |
| Net change in fund balances - total governmental funds: | $ 4,152,512 |
| Governmental funds report capital outlays are expenditures. However, in the Statement of Activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period. |
| Capital outlay | $ 16,450,140 | |
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| Depreciation/amortization expense | (11,662,520) | |
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| Total adjustment | | 4,787,620 |
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| Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. |
| Earned but unavailable grant revenues | 809,755 | |
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| Total adjustment | | 809,755 |
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| Bond and other debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position. Repayment of bond and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. |
| Net change in claims and judgments for the current period | 2,833,669 | |
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| Subscriptions and leases issued | (670,410) | |
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| Principal payments | 619,245 | |
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| Total adjustment | | 2,782,504 |
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| Internal service funds provide services to other funds on a cost-reimbursement basis. The net revenue of certain activities of internal service funds is reported with governmental activities. | 3,066,334 |
| Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. |
| Accrued interest on long-term debt | 47,544 | |
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| Changes in pension liabilities and related deferred outflows and inflows of resources | (1,841,182) | |
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| Changes in OPEB liabilities and related deferred outflows and inflows of resources | (1,408,307) | |
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| Total adjustment | | (3,201,945) |
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| Change in net position of governmental activities | $ 12,396,780 |