| Land balances for governmental funds |
| Total net position reported for governmental activities in the statement of net position is different because: |
| Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. |
| Those assets consist of: |
| Land | $ | 1,394,057 | |
|---|
| Construction in Progress | | 337,095 | |
|---|
| Agricultural Easements | | 19,777,907 | |
|---|
| Infrastructure, net of $5,337,428 accumulated depreciation | | 3,895,617 | |
|---|
| Buildings and improvements, net of $37,272,569 accumulated depreciation | | 37,433,243 | |
|---|
| Equipment and vehicles, net of $34,637,007 accumulated depreciation | | 2,435,665 | |
|---|
| Lease equipment, net of $2,797,324 accumulated depreciation | | 4,027,971 | |
|---|
| Lease real estate, net of $606,072 accumulated depreciation | | 2,286,501 | |
|---|
| Lease vehicles, net of $598,647 accumulated depreciation | | 240,928 | |
|---|
| Subscription assets, net of $1,575,378 amortization | | 947,239 | |
|---|
| Total Capital Assets | 72,776,223 |
| Some of the County's taxes will be collected after year-end, but are not available soon enough to pay for the current period's expenditures, and therefore are reported as deferred inflows of resources in the funds. | 1,304,301 |
| County's opioid litigation revenues will be collected after year-end, but are not available soon enough to pay for the current period's expenditure, and therefore are reported as unavailable revenue - opioid settlements in the funds. | 4,502,203 |
| Net deficit of the Internal Service Fund is included in governmental activities since they primarily benefit the County's governmental activities | (852,207) |
| Long-term liabilities applicable to the County's governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. Interest on long-term debt is not accrued in the governmental funds, but rather is recognized as an expenditure when due. All liabilities -both current and long-term - are reported in the statement of net position. Balances at December 31, 2025 are: |
| Accrued interest on bonds | (237,873) | | |
|---|
| General obligation debt | (56,380,000) | | |
|---|
| Note Payable | (285,715) | | |
|---|
| Compensated absences | (1,930,901) | | |
|---|
| Deferred loss on refunding | 2,161,762 | | |
|---|
| Deferred Outflow of Resources - Pensions | 2,181,616 | | |
|---|
| Deferred Inflows of Resources - Pensions | (3,996,415) | | |
|---|
| Lease Liability | (8,958,994) | | |
|---|
| Subscription Financing Liability | (810,218) | | |
|---|
| Net Pension Asset | 13,707,480 | | |
|---|
| Bond Premium | (1,233,785) | | |
|---|
| Bond Discount | 49,629 | | (55,733,414) |
|---|
| Total net position of governmental activities | $ | 90,260,221 |