| Special Revenue | Capital Projects | Nonmajor Governmental Funds | Total Governmental Funds | ||||||
| General | Rural Services | Secondary Roads | American Rescue Plan | Local Option Tax | Debt Service | ||||
| Liabilities, Deferred Inflows of Resources, and Fund Balances | |||||||||
| Liabilities | |||||||||
| Accounts payable | $ 1,286,583 | $ 4,013 | $ 477,524 | $ - | $ 243,071 | $ 1,000 | $ - | $ 2,012,191 | |
| Salaries and benefits payable | 1,056,299 | 12,670 | 183,992 | - | - | - | - | 1,252,961 | |
| Due to other funds | 19,544 | 2,626 | - | - | - | - | - | 22,170 | |
| Due to other governments | 425,530 | - | 61,986 | - | - | - | 5,000 | 492,516 | |
| Unearned revenue | 184,911 | - | - | 6,324,908 | - | - | 462,108 | 6,971,927 | |
| Total liabilities | 2,972,867 | 19,309 | 723,502 | 6,324,908 | 243,071 | 1,000 | 467,108 | 10,751,765 | |
| Deferred Inflows of Resources | |||||||||
| Unavailable revenues | |||||||||
| Succeeding year | |||||||||
| property tax | 27,852,872 | 5,865,019 | - | - | - | 1,720,567 | - | 35,438,458 | |
| Other | 521,728 | 15,704 | 15,315 | - | - | 3,086 | - | 555,833 | |
| Deferred items related to leases | 196,344 | - | - | - | - | - | - | 196,344 | |
| Total deferred inflows of resources | 28,570,944 | 5,880,723 | 15,315 | - | - | 1,723,653 | - | 36,190,635 | |
| Fund Balances | |||||||||
| Nonspendable | 1,668,078 | - | 984,637 | - | - | - | - | 2,652,715 | |
| Restricted | 4,257,615 | 618,097 | 4,626,235 | - | 3,893,819 | 7,870,435 | 5,132,545 | 26,398,746 | |
| Committed | - | - | - | - | - | - | 602,299 | 602,299 | |
| Unassigned | 25,358,494 | - | - | - | - | - | - | 25,358,494 | |
| Total fund balances | 31,284,187 | 618,097 | 5,610,872 | - | 3,893,819 | 7,870,435 | 5,734,844 | 55,012,254 | |
| Total liabilities, deferred inflows of resources, and fund balances | $ 62,827,998 | $ 6,518,129 | $ 6,349,689 | $ 6,324,908 | $ 4,136,890 | $ 9,595,088 | $ 6,201,952 | $ 101,954,654 | |
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