{
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        {
            "id": "p15.1",
            "order": 1,
            "type": "header",
            "bbox": {
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            "text": "Dubuque County\nManagement’s Discussion and Analysis",
            "attrs": {
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            },
            "level": 2
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        {
            "id": "p15.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 69.36,
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            },
            "text": "Financial Analysis of the Government's Funds",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p15.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 654.72,
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            },
            "text": "As noted earlier, the County used fund accounting to ensure and demonstrate compliance with finance-related legal requirements."
        },
        {
            "id": "p15.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 68.88,
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            "text": "Governmental funds. The focus of the County's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the County's financing requirements. In particular, fund balance may serve as a useful measure of a County's net resources available for spending at the end of the fiscal year."
        },
        {
            "id": "p15.5",
            "order": 5,
            "type": "text",
            "bbox": {
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            "text": "As of the end of the current fiscal year, the County's governmental funds reported combined ending fund balances of $54,539,100, a decrease of $2,852,243 in comparison with the prior year."
        },
        {
            "id": "p15.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 68.4,
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            "text": "The general fund is the chief operating fund of the County. At the end of the current fiscal year, unassigned fund balance of the general fund was $17,804,097, while the total fund balance reached $25,283,435. As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 56.30% of total general fund expenditures, while total fund balance represents 79.95% of that same amount."
        },
        {
            "id": "p15.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 68.88,
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                "b": 400.08
            },
            "text": "The fund balance of the County's general fund decreased $335,792 during the current fiscal year. Key factors in this decrease are as follows:"
        },
        {
            "id": "p15.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 87.12,
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                "r": 565.68,
                "b": 346.32
            },
            "text": "Revenues decreased $2,312,641, due to increases in revenue categories, property and other County tax of $678,409 along with decreases in intergovernmental of $1,896,587, use or money and property of $660,042 and miscellaneous of $217,488."
        },
        {
            "id": "p15.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 87.84,
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                "r": 573.36,
                "b": 292.08
            },
            "text": "Expenses increased $1,288,025 primarily due to an increase in public safety and legal services of $1,723,249 and county environment and education of $888,647, along with a decrease of physical health and social services of $413,535 and administration of $245,089."
        },
        {
            "id": "p15.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 86.64,
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                "r": 548.88,
                "b": 265.44
            },
            "text": "Other financing sources (uses) decreased due to a $426,582 decrease to transfers for the current year."
        },
        {
            "id": "p15.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 69.36,
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                "r": 556.08,
                "b": 225.12
            },
            "text": "The rural services fund has a total fund balance of $485,473, which is an increase of $118,110 from the prior year. Key factors in this increase are as follows:"
        },
        {
            "id": "p15.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 86.64,
                "t": 211.2,
                "r": 549.12,
                "b": 198.24
            },
            "text": "Revenues increased $133,110 due to increases in the property and other county tax revenue category."
        },
        {
            "id": "p15.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 87.6,
                "t": 184.8,
                "r": 535.2,
                "b": 171.6
            },
            "text": "Expenses decreased $42,386 due to decreased expenses in the county environment and education."
        },
        {
            "id": "p15.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 86.88,
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                "r": 440.88,
                "b": 144.72
            },
            "text": "Other Financing Sources had an increase in funds transferred out of $106,704."
        },
        {
            "id": "p15.15",
            "order": 15,
            "type": "footer",
            "bbox": {
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                "b": 37.2
            },
            "text": "11",
            "attrs": {
                "block_label": "number"
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    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}