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Interfund receivables and payables balances of each individual fund as of December 31, 2025, are as follows:
| Governmental Fund Types | Due From Other Funds | Due to Other Funds |
|---|
| General Fund | $ 8,246,503 | $ 3,106,651 |
|---|
| Children and Youth Fund | 1,751,267 | 5,327,474 |
|---|
| 911 Fund | 1,262,415 | 2,105,945 |
|---|
| Opioid Settlement Fund | - | 24,883 |
|---|
| Nonmajor Governmental Funds | 66,725 | 662,155 |
|---|
| Total Government Fund Types | 11,326,910 | 11,227,108 |
|---|
| Proprietary Fund Type | | |
|---|
| Internal Service Fund | - | 99,802 |
|---|
| Total Proprietary Fund Type | - | 99,802 |
|---|
| Total | $ 11,326,910 | $ 11,326,910 |
|---|
The General Fund has paid expenses on behalf of other funds, therefore, a corresponding interfund receivable and payable has been recorded.
The County participates in a variety of federal and state assisted grant programs, which are subject to financial and compliance audits. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the County expects such amounts, if any, to be immaterial.
The County is involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the County's financial position.
Employees of the County are entitled to certain compensated absences, consisting of paid time off ("PTO") and sick leave. Applicable GASB pronouncements require accrual of compensated absences that meets certain specific conditions. The County has determined that such conditions apply to PTO and sick leave pay of Governmental Funds.
All full-time employees are eligible to accrue PTO, beginning the first day of employment, based on non-overtime hours paid. At year-end, employees may carry over a maximum of 260 hours of unused PTO. Any unused PTO in excess of this limit is placed in the sick leave reserves for employees. This balance is attributable to services already rendered and carries over without limit. Upon retirement, employees may receive reimbursement for up to 60 hours of accrued sick leave reserves. An additional liability for total sick leave is recorded for amounts more likely than not to be used for time off.
To the extent PTO and sick leave liabilities for governmental funds are liquidated with available resources they are accounted for as fund liabilities in the fund financial statements; the remainder of the obligation is accounted for in the government-wide financial statements.