The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2019:
| Fund | Inter fund Receivable | Inter fund Payable |
|---|---|---|
| Current Fund | $ 31,768.07 | $ 173,726.67 |
| State and Federal Grant Fund | 173,065.00 | - |
| Animal Control Trust | - | 21,757.01 |
| Trust Other Fund | - | 9,349.39 |
| $ 204,833.07 | $ 204,833.07 |
The interfund receivables and payables above predominately resulted from payment made by certain funds on behalf of other funds. All interfund balances are expected to be repaid within one year.
The following is a summary of changes in the General Fixed Assets Account Group for the year ended December 31, 2019.
Balance December 31, Balance December 31,
2018 Additions Deletions 2019
Land $ 56,320,100.00 $ - - - $ 56,320,100.00
Buildings and Improvements 49,798,905.00 530,857.00 - - 50,329,762.00
Machinery & Equipment 14,296,035.00 605,269.00 263,920.00 - 14,637,384.00
$ 120,415,040.00 $ 1,136,126.00 $ 263,920.00 $ 121,287,246.00
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