Depreciation expense was charged to the following functions of the County:
| Governmental Activities |
| Public safety and legal services | $ 1,370,524 |
|---|
| Physical health and social services | 16,544 |
|---|
| Mental health | 6,015 |
|---|
| County environment and education | 518,162 |
|---|
| Roads and transportation | 6,124,616 |
|---|
| Governmental services to residents | 2,856 |
|---|
| Administration | 496,072 |
|---|
| Total depreciation expense - governmental activities | $ 8,534,789 |
|---|
Construction Commitments – The County has recognized as a liability only that portion of construction contracts representing construction completed through June 30, 2023. The County has additional commitments for construction contracts of $7,801,065 as of June 30, 2023. These commitments will be funded by current assets and federal and state grants.
The County acts as a fee and tax collection agent for various governmental units. Tax collections are remitted to those governments in the month following collection. A summary of amounts due to other governments related to tax collections at June 30, 2023 is as follows:
| Fund | Description | Amount |
|---|
| Custodial | | |
|---|
| County Recorder | Collections | $ 135,285 |
|---|
| County Recorder's Electronic Transaction Fee | | 2,391 |
|---|
| County Sheriff | | 36,109 |
|---|
| Drainage District Fund | | 734 |
|---|
| Agricultural Extension Education Fund | | 3,824 |
|---|
| Schools Fund | | 445,216 |
|---|
| Area Schools Fund | | 32,091 |
|---|
| Corporations Fund | | 462,382 |
|---|
| Townships Fund | | 8,892 |
|---|
| Auto License and Use Tax Fund | | 4,268,060 |
|---|
| Brucellosis and Tuberculosis Eradication Fund | | 78 |
|---|
| Joint Disaster Services Fund | | 34 |
|---|
| County Hospital Fund | | 8,745 |
|---|
| County Libraries | | 159 |
|---|
| Total for custodial funds | $ 5,404,000 |
|---|
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