Depreciation expense was charged to the following functions of the County:
| Governmental Activities | |
| Public safety and legal services | $ 1,290,675 |
|---|---|
| Physical health and social services | 7,606 |
| Mental health | 6,015 |
| County environment and education | 503,514 |
| Roads and transportation | 5,768,954 |
| Governmental services to residents | 17,393 |
| Administration | 479,377 |
| Total depreciation expense - governmental activities | $ 8,073,534 |
Construction Commitments – The County has recognized as a liability only that portion of construction contracts representing construction completed through June 30, 2022. The County has additional commitments for construction contracts of $15,729,918 as of June 30, 2022. These commitments will be funded by current assets and federal and state grants.
The County purchases services from other governmental units and also acts as a fee and tax collection agent for various governmental units. Tax collections are remitted to those governments in the month following collection. A summary of amounts due to other governments at June 30, 2022 is as follows:
| Fund | Description | Amount |
|---|---|---|
| Custodial | ||
| County Recorder | Collections | $ 151,445 |
| County Recorder's Electronic Transaction Fee | 2,710 | |
| County Sheriff | 112,758 | |
| Drainage District Fund | 734 | |
| Agricultural Extension Education Fund | 3,491 | |
| Schools Fund | 448,094 | |
| Area Schools Fund | 30,897 | |
| Corporations Fund | 393,489 | |
| Townships Fund | 8,300 | |
| Auto License and Use Tax Fund | 4,206,827 | |
| Brucellosis and Tuberculosis Eradication Fund | 159 | |
| Joint Disaster Services Fund | 32 | |
| County Hospital Fund | 8,610 | |
| County Libraries | 304 | |
| Total for custodial funds | $ 5,367,850 | |