During FY $2023,$ the voters of Surprise County approved

construction of a $$23$ million police facility and an $$13$ million

fire station to accommodate the county$$s population growth. The

construction will be financed by tax$-$supported bonds in the amount

of $$34$ million, a $$1$ million economic stimulus grant, and a portion

of future use tax revenues. During $2023,$ the following events and

transactions occurred.

Required