| Special Revenue | Capital Projects | Debt Service | Nonmajor Governmental Funds | Total Governmental Funds | ||||||
| General | Rural Services | Secondary Roads | American Rescue Plan | Mental Health | Local Option Tax | |||||
| Liabilities, Deferred Inflows of Resources, and Fund Balances | ||||||||||
| Liabilities | ||||||||||
| Accounts payable | $ 1,050,977 | $ 3,530 | $ 780,534 | $ - | $ - | $ 1,531,623 | $ 1,000 | $ - | $ 3,367,664 | |
| Salaries and benefits payable | 884,089 | 12,487 | 189,027 | - | - | - | - | - | 1,085,603 | |
| Due to other funds | 6,499 | 568 | - | - | - | - | - | - | 7,067 | |
| Due to other governments | 195,055 | 105 | 115,920 | - | - | - | - | - | 311,080 | |
| Unearned revenue | 129,223 | - | - | 18,901,521 | - | - | - | - | 19,030,744 | |
| Total liabilities | 2,265,843 | 16,690 | 1,085,481 | 18,901,521 | - | 1,531,623 | 1,000 | - | 23,802,158 | |
| Deferred Inflows of Resources | ||||||||||
| Unavailable revenues | ||||||||||
| Succeeding year | ||||||||||
| property tax | 26,130,423 | 5,746,909 | - | - | - | - | 2,113,893 | - | 33,991,225 | |
| Other | 421,757 | 15,066 | 84,557 | - | - | - | 3,149 | - | 524,529 | |
| Deferred items related to leases | 208,153 | - | - | - | - | - | - | - | 208,153 | |
| Total deferred inflows of resources | 26,760,333 | 5,761,975 | 84,557 | - | - | - | 2,117,042 | - | 34,723,907 | |
| Fund Balances | ||||||||||
| Nonspendable | 1,301,919 | - | 1,029,028 | - | - | - | - | - | 2,330,947 | |
| Restricted | 6,177,419 | 485,473 | 8,970,234 | - | - | 4,870,923 | 8,274,231 | 5,023,477 | 33,801,757 | |
| Committed | - | - | - | - | - | - | - | 602,299 | 602,299 | |
| Unassigned | 17,804,097 | - | - | - | - | - | - | - | 17,804,097 | |
| Total fund balances | 25,283,435 | 485,473 | 9,999,262 | - | - | 4,870,923 | 8,274,231 | 5,625,776 | 54,539,100 | |
| Total liabilities, deferred inflows of resources, and fund balances | $ 54,309,611 | $ 6,264,138 | $ 11,169,300 | $ 18,901,521 | $ - | $ 6,402,546 | $ 10,392,273 | $ 5,625,776 | $ 113,065,165 | |