The secondary roads fund has a total fund balance of $5,610,872, which is a decrease of $4,388,390 from the prior year. Key factors in this decrease are as follows:

Revenue increased $1,318,839 due to an increase in the intergovernmental revenue category of $1,160,709 along with an increase of $123,775 in miscellaneous revenue.

Expenditures increased by $5,391,622 due to an increase in the capital projects of $4,293,109 along with a increase of $1,098,513 in the roads and transportation activities.

An increase in Other Financing Sources of $113,661 is attributed to the increase in transfers of $100,056 along with an increase of $13,605 for sale of capital assets.

The local option tax fund has a total fund balance of $3,893,819, which is a decrease of $977,104 from the prior year. A key factor in the decrease was:

Revenue decreased by $527,827 due to $252,850 decrease in property and other county tax along with an decrease of $278,228 of miscellaneous revenues, while expenses increased by $127,298 due to more capital road projects.

The debt service fund has a total fund balance of $7,870,435, which is a decrease of $403,796 from the prior year.

Proprietary Funds. The County's proprietary fund provides the same type of information found in the government-wide financial statements, but in more detail.

The Sunnycrest Manor Operations proprietary fund has a total net position (deficit) of (1,094,376), an increase of677,746 from the prior year. Key factors in the increase were:

An increase in revenues of $138,483 along with an increase in expenses of $1,224,951 led to a $1,086,468 increase in the fund's net loss before transfers.

There was an $897,082 increase in transfers to the fund.

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