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| 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
| Governmental activities | ||||||||||
| Net investment in capital assets | $ 20,099,187 | $ 18,324,116 | $ 14,018,110 | $ 10,277,175 | $ 5,453,558 | $ 7,935,949 | $ 6,611,410 | $ 6,028,542 | $ 5,775,057 | $ 7,761,297 |
| Restricted | 9,670,625 | 10,755,283 | 16,064,940 | 12,790,395 | 27,397,371 | 26,739,414 | 39,953,385 | 23,718,629 | 29,284,107 | 35,549,784 |
| Unrestricted | 7,981,463 | 13,046,809 | 14,133,252 | 21,162,075 | 18,382,804 | 17,256,028 | 22,994,641 | 52,990,151 | 52,598,879 | 46,949,140 |
| Total Net Position | $ 37,751,275 | $ 42,126,208 | $ 44,216,302 | $ 44,229,645 | $ 51,233,733 | $ 51,931,391 | $ 69,559,436 | $ 82,737,322 | $ 87,658,043 | $ 90,260,221 |
| Business-type activities | ||||||||||
| Net investment in capital assets | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ (25,944) | $ (21,199) | $ (15,677) |
| Restricted | - | - | - | - | - | - | - | - | - | - |
| Unrestricted | 209,249 | 321,010 | 386,627 | 517,331 | 781,316 | (9,553) | (345,681) | (322,762) | (389,250) | (360,052) |
| Total Net Position | $ 209,249 | $ 321,010 | $ 386,627 | $ 517,331 | $ 781,316 | $ (9,553) | $ (345,681) | $ (348,706) | $ (410,449) | $ (375,729) |
| Primary government | ||||||||||
| Net investment in capital assets | $ 20,099,187 | $ 18,324,116 | $ 14,018,110 | $ 10,277,175 | $ 5,453,558 | $ 7,935,949 | $ 6,611,410 | $ 6,002,598 | $ 5,753,858 | $ 7,745,620 |
| Restricted | 9,670,625 | 10,755,283 | 16,064,940 | 12,790,395 | 27,397,371 | 26,739,414 | 39,953,385 | 23,718,629 | 29,284,107 | 35,549,784 |
| Unrestricted | 8,190,712 | 13,367,819 | 14,519,879 | 21,679,406 | 19,164,120 | 17,246,475 | 22,648,960 | 52,667,389 | 52,209,629 | 46,589,088 |
| Total Net Position | $ 37,960,524 | $ 42,447,218 | $ 44,602,929 | $ 44,746,976 | $ 52,015,049 | $ 51,921,838 | $ 69,213,755 | $ 82,388,616 | $ 87,247,594 | $ 89,884,492 |
Note 1: The County implemented GASB Statement 75 in 2018, therefore, 2017 net position in governmental activities has been restated. Note 2: Beginning governmental activities net position was restated for 2020 to correct an error related to Deferred Outflow for Pensions and Deferred Inflows for Pensions Source: Statement of Net Position, Financial Statements