The secondary roads fund has a total fund balance of $9,999,262, which is a decrease of $429,268 from the prior year. Key factors in this decrease are as follows:

Revenue decreased $640,831 due to a decrease in the intergovernmental revenue category.

Expenses increased by $1,948,019 due to an increase in the capital projects of $2,537,165 along with a decrease of $589,146 in the roads and transportation activities.

An increase in Other Financing Sources of $84,982 is attributed to the increase in transfers of $136,704 along with an offsetting decrease of $51,722 for sale of capital assets.

The mental health fund has a total fund balance of $0, which is a decrease of $1,354,200 from the prior year. Key factors in this decrease are as follows:

Revenue decreased by $1,019,852, due to a decrease of $780,167 in the property and other County tax and a decrease of $239,821 in the intergovernmental revenue categories.

Expense decreased by $108,070 due to the decrease in the mental health activity.

The local option tax fund has a total fund balance of $4,870,923, which is a decrease of $321,979 from the prior year. A key factor in the decrease was:

Revenue increased by $854,209 due to $575,884 increase in property and other county tax along with an increase of $278,228 of miscellaneous revenues, while expenses increased by $3,272,899 due to more capital road projects.

The debt service fund has a total fund balance of $8,274,231, which is a decrease of $375,556 from the prior year.

Proprietary Funds. The County's proprietary fund provides the same type of information found in the government-wide financial statements, but in more detail.

The Sunnycrest Manor Operations proprietary fund has a total net position of (1,772,122), an increase of867,132 from the prior year. Key factors in the increase were:

An increase in revenues of $231,874 along with a decrease in expenses of $1,142,122 led to a $957,591 decrease in the fund's net loss.

There was a $256,469 increase in transfers to the fund.