{
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            "text": "Dubuque County\nManagement’s Discussion and Analysis",
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            "type": "heading",
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            "text": "Budgetary Highlights",
            "attrs": {
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            "text": "In accordance with the Code of Iowa, the Board of Supervisors annually adopts a budget following a required public notice and hearing for all governmental funds. Although the budget document presents functional disbursements by fund, the legal level of control is at the aggregated functional level, not at the fund or fund type level. The budget may be amended during the year utilizing similar statutorily prescribed procedures. The County budget is prepared on the cash basis."
        },
        {
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            "text": "Over the course of the year, the County amended its operating budget three times."
        },
        {
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            "type": "text",
            "bbox": {
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            "text": "The first amendment, on November 8, 2021, net of transfers, increased revenues by $520,850 and increased disbursements by $5,929,596. This amendment reflects deliberations made by the Board of Supervisors during work sessions."
        },
        {
            "id": "p17.6",
            "order": 6,
            "type": "text",
            "bbox": {
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            "text": "The second amendment, on March 21, 2022, net of transfers, increased revenues by $11,130,685 and increased disbursements by $2,373,937. This amendment reflects deliberations made by the Board of Supervisors during work sessions."
        },
        {
            "id": "p17.7",
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            "type": "text",
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            "text": "The third amendment, on May 31, 2022, net of transfers, increased revenue by $138,422 and increased disbursements by $998,663. This amendment reflects changes made by the Board of Supervisors during department work sessions and deliberations."
        },
        {
            "id": "p17.8",
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            "type": "text",
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            "text": "The net increase in revenues and other sources of $11,082,177 resulted in an amended total revenue of $71,396,751. The net increase in disbursements and other uses of $9,272,196 resulted in an amended total of $75,689,167."
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            "text": "Actual cash disbursements for the year totaled $58,213,620, which is $12,356,331 less than the final amended budget. The largest factor contributing to the difference were physical health and social services of $2,237,108 and county environment and education disbursements which were $2,329,364 less than the budgeted amount. This is largely due to timing of capital projects that were appropriated but not used in FY2023. Also contributing was roads and transportation disbursements due to timing of projects were $1,675,589 less than budgeted."
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            "text": "13",
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