| Special Revenue | Capital Projects | Nonmajor Governmental Funds | Total Governmental Funds | ||||||
| General | Rural Services | Secondary Roads | American Rescue Plan | Mental Health | Local Option Tax | Debt Service | |||
| Revenues | |||||||||
| Property and other County tax | $ 25,224,411 | $ 5,499,757 | $ - | $ - | $ 1,957,087 | $ 5,412,295 | $ 2,049,259 | $ 118,288 | $ 40,261,097 |
| Interest and penalty on property tax | 191,455 | - | - | - | - | - | - | - | 191,455 |
| Intergovernmental | 4,244,974 | 287,489 | 6,144,918 | - | 498,436 | - | 391,380 | 41,568 | 11,608,765 |
| Licenses and permits | 69,317 | 14,600 | 79,430 | - | - | - | - | - | 163,347 |
| Charges for service | 2,849,731 | 40,847 | 6,825 | - | - | - | - | 239,218 | 3,136,621 |
| Use of money and property | (199,047) | - | 5,251 | - | - | 13,097 | - | 5,449 | (175,250) |
| Miscellaneous | 431,231 | - | 194,057 | - | 136 | 278,228 | - | 39,135 | 942,787 |
| Total revenues | 32,812,072 | 5,842,693 | 6,430,481 | - | 2,455,659 | 5,703,620 | 2,440,639 | 443,658 | 56,128,822 |
| Expenditures | |||||||||
| Operating | |||||||||
| Public safety and legal services | 17,954,582 | - | - | - | - | - | - | 304,967 | 18,259,549 |
| Physical health and social services | 2,427,504 | - | - | - | - | - | - | - | 2,427,504 |
| Mental health | - | - | - | - | 3,809,859 | - | - | - | 3,809,859 |
| County environment and education | 4,221,224 | 957,367 | - | - | - | - | - | 130,972 | 5,309,563 |
| Roads and transportation | 36,672 | - | 8,680,668 | - | - | - | - | - | 8,717,340 |
| Governmental services to residents | 2,066,922 | - | - | - | - | - | - | - | 2,066,922 |
| Administration | 4,759,232 | - | - | - | - | - | - | - | 4,759,232 |
| Non-program | 82,737 | - | - | - | - | - | - | - | 82,737 |
| Debt service | - | - | - | - | - | - | 2,814,195 | 42,450 | 2,856,645 |
| Capital projects | 73,522 | - | 2,878,019 | - | - | 6,025,599 | - | 289,965 | 9,267,105 |
| Total expenditures | 31,622,395 | 957,367 | 11,558,687 | - | 3,809,859 | 6,025,599 | 2,814,195 | 768,354 | 57,556,456 |
| Excess (Deficiency) of Revenues Over (Under) Expenditures | 1,189,677 | 4,885,326 | (5,128,206) | - | (1,354,200) | (321,979) | (373,556) | (324,696) | (1,427,634) |
| Other Financing Sources (Uses) | |||||||||
| Transfers in | 2,000 | - | 4,697,216 | - | - | - | - | 170,000 | 4,869,216 |
| Transfers out | (1,527,469) | (4,767,216) | - | - | - | - | (2,000) | - | (6,296,685) |
| Sale of capital assets | - | - | 1,722 | - | - | - | - | 1,138 | 2,860 |
| Total Other Financing Sources (Uses) | (1,525,469) | (4,767,216) | 4,698,938 | - | - | - | (2,000) | 171,138 | (1,424,609) |
| Net Change in Fund Balances | (335,792) | 118,110 | (429,268) | - | (1,354,200) | (321,979) | (375,556) | (153,558) | (2,852,243) |
| Fund Balances Beginning of Year, as restated | 25,619,227 | 367,363 | 10,428,530 | - | 1,354,200 | 5,192,902 | 8,649,787 | 5,779,334 | 57,391,343 |
| Fund Balances End of Year | $ 25,283,435 | $ 485,473 | $ 9,999,262 | $ - | $ - | $ 4,870,923 | $ 8,274,231 | $ 5,625,776 | $ 54,539,100 |