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GOVERNMENT-WIDE <br />NET POSITION <br />2021 2020 Change <br />Net position <br />Governmental activities <br />Net investment in capital assets 27,474,959$ 26,418,066$ 1,056,893$ <br />Restricted 1,220,301 1,137,740 82,561 <br />Unrestricted 10,799,339 10,534,206 265,133 <br />Total governmental activities 39,494,599 38,090,012 1,404,587 <br />Business-type activities <br />Net investment in capital assets 18,373,335 17,248,962 1,124,373 <br />Unrestricted 3,921,634 3,000,493 921,141 <br />Total business-type activities 22,294,969 20,249,455 2,045,514 <br />Total net position 61,789,568$ 58,339,467$ 3,450,101$ <br />As of December 31,