Commitments and Contingencies
Claims and judgments are recorded as liabilities if all the conditions of Governmental Accounting Standards Board pronouncements are met. The liability and expenditure for claims and judgments are only reported in governmental funds if it has matured. Claims and judgments are recorded in the government-wide statements and proprietary funds as expenses when the related liabilities are incurred.
From time to time, the County is party to various pending claims and legal proceedings. Although the outcome of such matters cannot be forecasted with certainty, it is the opinion of management and the County attorney that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the County's financial position or results of operations.
The County has received federal and state grants for specific purposes that are subject to review and audit by the grantor agencies. Such audits could lead to requests for reimbursements to the grantor agency for expenditures disallowed under terms of the grants. Management believes such disallowances, if any, would be immaterial.
The County has active construction projects as of December 31, 2025. Work that has been completed on these projects but not yet paid for (including contract retainages) is reflected as accounts payable and expenditures.
The County has the following encumbrances outstanding at year end expected to be honored upon performance by the vendor:
| General Fund | $ | 68,342 |
| Nonmajor Funds | 94,682 |
Other Postemployment Benefits
Plan Description
The County administers a single-employer defined benefit healthcare plan The plan provides health insurance benefits for eligible retirees and their spouses through the County's group health insurance plan, which covers both active and retired members. At December 31, 2025, there were 560 plan members. The County's defined benefit OPEB plan,provides OPEB for all employees who have obtained 10 years of service with 70 points (points are a combination of age + service). Retirees contribute a percentage of the medical premium and the County contributes the cost of coverage not covered by the retiree. Dental and vision coverage is included in the plan. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB statement 75.
Employees Covered by Benefit Terms
At December 31, 2025, the following employees were covered by the benefit terms:
| Retiree participants | 23 |
| Active plan members | 537 |
| Total | 560 |