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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2022",
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            "text": "Note 8 - Long-Term Liabilities",
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            "text": "A summary of changes in long-term liabilities for the year ended June 30, 2022 is as follows:"
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                    "bbox": {
                        "l": 391.320729,
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                    "text": "2,068,783",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 460.920651,
                        "t": 496.769762,
                        "r": 498.850701,
                        "b": 488.489562
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                    "text": "25,022,281",
                    "attrs": {
                        "row": 7,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "bbox": {
                        "l": 538.98137,
                        "t": 496.769762,
                        "r": 572.697154,
                        "b": 488.489562
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                    "text": "2,139,186",
                    "attrs": {
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                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 73.800507,
                        "t": 486.93015,
                        "r": 154.042538,
                        "b": 478.649373
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                    "text": "Compensated Absences",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.50",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 243.65981,
                        "t": 487.769762,
                        "r": 277.380559,
                        "b": 479.489562
                    },
                    "text": "5,210,904",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.51",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 317.520327,
                        "t": 468.210274,
                        "r": 351.171582,
                        "b": 459.930074
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                    "text": "1,384,695",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.52",
                    "order": 56,
                    "type": "table_cell",
                    "bbox": {
                        "l": 391.320451,
                        "t": 486.93015,
                        "r": 425.036235,
                        "b": 478.64995
                    },
                    "text": "1,752,817",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.53",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 465.180968,
                        "t": 486.93015,
                        "r": 498.85125,
                        "b": 478.64995
                    },
                    "text": "4,842,782",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.54",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 538.981092,
                        "t": 486.93015,
                        "r": 572.696876,
                        "b": 478.64995
                    },
                    "text": "1,581,207",
                    "attrs": {
                        "row": 8,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.55",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.800229,
                        "t": 468.210274,
                        "r": 167.351313,
                        "b": 459.930074
                    },
                    "text": "Total Non-current Liabilities",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.56",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 239.415761,
                        "t": 468.210274,
                        "r": 277.346639,
                        "b": 459.930074
                    },
                    "text": "$ 32,301,968",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.57",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 317.520327,
                        "t": 486.93015,
                        "r": 351.171582,
                        "b": 478.64995
                    },
                    "text": "$ 1,384,695",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.58",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 391.319624,
                        "t": 468.210274,
                        "r": 425.035408,
                        "b": 459.930074
                    },
                    "text": "$ 3,821,600",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.59",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 460.920373,
                        "t": 468.210274,
                        "r": 498.850423,
                        "b": 459.930074
                    },
                    "text": "$ 29,865,063",
                    "attrs": {
                        "row": 9,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.60",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 538.980264,
                        "t": 468.210274,
                        "r": 572.696048,
                        "b": 459.930074
                    },
                    "text": "$ 3,720,393",
                    "attrs": {
                        "row": 9,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.61",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 73.799402,
                        "t": 440.490648,
                        "r": 153.968418,
                        "b": 432.20995
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                    "text": "Business-Type Activities",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 232.393149,
                        "t": 440.49015,
                        "r": 258.656614,
                        "b": 432.20995
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                    "text": "Balance",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                        "l": 239.76,
                        "t": 441.24,
                        "r": 324.24,
                        "b": 425.28
                    },
                    "text": "",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
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                        "r": 408.72,
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                    "text": "",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1
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                    "bbox": {
                        "l": 454.920303,
                        "t": 440.49015,
                        "r": 481.109311,
                        "b": 432.20995
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                    "text": "Balance",
                    "attrs": {
                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                    "order": 70,
                    "type": "table_cell",
                    "bbox": {
                        "l": 526.5529,
                        "t": 440.49015,
                        "r": 557.033114,
                        "b": 432.20995
                    },
                    "text": "Amounts",
                    "attrs": {
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                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.67",
                    "order": 71,
                    "type": "table_cell",
                    "bbox": {
                        "l": 70.8,
                        "t": 425.28,
                        "r": 155.28,
                        "b": 409.32
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                    "attrs": {
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                        "colspan": 1
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                    "id": "p48.4.68",
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                    "bbox": {
                        "l": 224.580128,
                        "t": 431.490401,
                        "r": 266.519845,
                        "b": 414.210201
                    },
                    "text": "Beginning of\\nYear",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.69",
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                    "bbox": {
                        "l": 304.65093,
                        "t": 422.490401,
                        "r": 336.151204,
                        "b": 414.210201
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                    "text": "Increases",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.70",
                    "order": 74,
                    "type": "table_cell",
                    "bbox": {
                        "l": 377.075253,
                        "t": 422.490401,
                        "r": 411.373457,
                        "b": 414.210201
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                    "text": "Decreases",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.71",
                    "order": 75,
                    "type": "table_cell",
                    "bbox": {
                        "l": 456.078267,
                        "t": 431.49015,
                        "r": 479.882997,
                        "b": 414.210201
                    },
                    "text": "End\\nof Year",
                    "attrs": {
                        "row": 11,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.72",
                    "order": 76,
                    "type": "table_cell",
                    "bbox": {
                        "l": 522.780157,
                        "t": 431.49015,
                        "r": 560.83513,
                        "b": 414.210201
                    },
                    "text": "Due Within\\nOne Year",
                    "attrs": {
                        "row": 11,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.73",
                    "order": 77,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.797828,
                        "t": 403.770524,
                        "r": 154.06992,
                        "b": 395.490324
                    },
                    "text": "Compensated Absences",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.74",
                    "order": 78,
                    "type": "table_cell",
                    "bbox": {
                        "l": 250.014383,
                        "t": 403.770524,
                        "r": 277.409595,
                        "b": 395.490324
                    },
                    "text": "$ 755,555",
                    "attrs": {
                        "row": 12,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.75",
                    "order": 79,
                    "type": "table_cell",
                    "bbox": {
                        "l": 323.759078,
                        "t": 403.770524,
                        "r": 351.184073,
                        "b": 395.490324
                    },
                    "text": "$ 248,962",
                    "attrs": {
                        "row": 12,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.76",
                    "order": 80,
                    "type": "table_cell",
                    "bbox": {
                        "l": 397.619594,
                        "t": 403.770524,
                        "r": 425.034662,
                        "b": 395.490324
                    },
                    "text": "$ 266,956",
                    "attrs": {
                        "row": 12,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.77",
                    "order": 81,
                    "type": "table_cell",
                    "bbox": {
                        "l": 471.420545,
                        "t": 403.770524,
                        "r": 498.84554,
                        "b": 395.490324
                    },
                    "text": "$ 737,561",
                    "attrs": {
                        "row": 12,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.78",
                    "order": 82,
                    "type": "table_cell",
                    "bbox": {
                        "l": 545.281062,
                        "t": 403.770524,
                        "r": 572.69613,
                        "b": 395.490324
                    },
                    "text": "$ 240,820",
                    "attrs": {
                        "row": 12,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p48.5",
            "order": 83,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 384.72,
                "r": 571.44,
                "b": 316.56
            },
            "text": "Dubuque County has borrowed funds through the Rural Economic Development Intermediary Relending Program in order to provide economic development loans to industries within Dubuque County. The stated interest rate is 1%. The indebtedness is guaranteed with loans the County has made to various businesses at interest rates ranging from 2.0% – 4.0%. This obligation is owed to the United States Department of Agriculture and therefore constitutes a direct borrowing."
        },
        {
            "id": "p48.6",
            "order": 84,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 304.08,
                "r": 563.28,
                "b": 222.96
            },
            "text": "During fiscal year 2015, the County issued $4,500,000 of General Obligation Bonds for the purpose of funding the construction of landfill facility improvements by the Dubuque Metropolitan Area Solid Waste Agency (DMASWA), of which the County is an organized member. The proceeds of the bonds were transferred to DMASWA. The County and DMASWA have signed a long term note payable to the County to reimburse the County for all debt service payments related to the bond issue. The interest rates on the bonds range from 2.00% to 4.00%, with a maturity date of June 1, 2034."
        },
        {
            "id": "p48.7",
            "order": 85,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 210.48,
                "r": 562.8,
                "b": 128.88
            },
            "text": "During fiscal year 2017, the County issued $5,100,000 of General Obligation Bonds for the purpose of funding the construction of landfill facility improvements by the Dubuque Metropolitan Area Solid Waste Agency (DMASWA), of which the County is an organized member. The proceeds of the bonds were transferred to DMASWA. The County and DMASWA have signed a long term note payable to the County to reimburse the County for all debt service payments related to the bond issue. The interest rates on the bonds range from 3.00% to 3.25%, with a maturity date of June 1, 2036."
        },
        {
            "id": "p48.8",
            "order": 86,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 116.4,
                "r": 563.76,
                "b": 75.84
            },
            "text": "During fiscal year 2018, the County issued $10,175,000 of General Obligation Bonds for the purpose of paying the cost, to the extent, of acquiring and installing emergency communications equipment and systems. The interest rates on the bonds range from 2.00% to 3.00%, with a maturity date of June 1, 2033."
        },
        {
            "id": "p48.9",
            "order": 87,
            "type": "footer",
            "bbox": {
                "l": 564,
                "t": 48,
                "r": 576.72,
                "b": 37.2
            },
            "text": "43",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}