| Governmental Activities | Business-Type Activities | Total |
|---|
| Assets | | | |
|---|
| Cash and Pooled Investments | $ 67,161,156 | $ 122,485 | $ 67,283,641 |
|---|
| Receivables | | | |
|---|
| Property tax | | | |
|---|
| Delinquent | 61,553 | - | 61,553 |
|---|
| Succeeding year | 33,991,225 | - | 33,991,225 |
|---|
| Interest and penalty on property tax | 40,266 | - | 40,266 |
|---|
| Accounts | 102,756 | 28,964 | 131,720 |
|---|
| Accrued interest | 7,741 | - | 7,741 |
|---|
| Due from Other Governments | 8,721,571 | 3,412,076 | 12,133,647 |
|---|
| Prepaid Expenses | 1,112,057 | 32,517 | 1,144,574 |
|---|
| Inventories | 1,152,890 | 75,885 | 1,228,775 |
|---|
| Notes Receivable | 498,730 | - | 498,730 |
|---|
| Lease Receivable | 208,153 | - | 208,153 |
|---|
| Capital Assets | | | |
|---|
| Capital assets, not being depreciated | 10,474,723 | - | 10,474,723 |
|---|
| Capital assets (net of accumulated depreciation) | 142,601,090 | - | 142,601,090 |
|---|
| Net Pension Asset | 7,264,077 | - | 7,264,077 |
|---|
| Total assets | 273,397,988 | 3,671,927 | 277,069,915 |
|---|
| Deferred Outflows of Resources | | | |
|---|
| Pension Related Deferred Outflows | 2,671,051 | 861,934 | 3,532,985 |
|---|
| OPEB Related Deferred Outflows | 358,792 | 138,803 | 497,595 |
|---|
| Total deferred outflows of resources | 3,029,843 | 1,000,737 | 4,030,580 |
|---|
| Liabilities | | | |
|---|
| Accounts Payable | 3,367,664 | 346,141 | 3,713,805 |
|---|
| Salaries and Benefits Payable | 1,085,603 | 351,138 | 1,436,741 |
|---|
| Accrued Interest Payable | 63,283 | - | 63,283 |
|---|
| Due to Other Governments | 311,080 | 61,360 | 372,440 |
|---|
| Unearned Revenue | 19,030,744 | - | 19,030,744 |
|---|
| Long-Term Liabilities | | | |
|---|
| Portion due or payable within one year | | | |
|---|
| Bonds and notes payable, net | 2,139,186 | - | 2,139,186 |
|---|
| Compensated absences | 1,581,207 | 240,820 | 1,822,027 |
|---|
| Portion due or payable after one year | | | |
|---|
| Bonds and notes payable, net | 22,883,095 | - | 22,883,095 |
|---|
| Compensated absences | 3,261,575 | 496,741 | 3,758,316 |
|---|
| Net pension liability | - | 105,670 | 105,670 |
|---|
| Total OPEB liability | 1,797,728 | 770,638 | 2,568,366 |
|---|
| Total liabilities | 55,521,165 | 2,372,508 | 57,893,673 |
|---|