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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2022",
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            "text": "Discount Rate – The discount rate used to measure the total OPEB liability was 4.09% which reflects the index rate for 20-year tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher as of the measurement date."
        },
        {
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            "order": 3,
            "type": "text",
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            "text": "Mortality rates are from the SOA Pub-2010 weighted mortality tables fully generational using Scale MP-2021. Annual retirement probabilities are based on varying rates by age and turnover probabilities mirror those used by IPERS."
        },
        {
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            "order": 4,
            "type": "text",
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            },
            "text": "The actuarial assumptions used in the June 30, 2022 valuation were based on the results of an actuarial experience study with dates corresponding to those listed above.\nChanges in the Total OPEB Liability"
        },
        {
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                            "text": "Total OPEB liability beginning of year"
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                    ]
                }
            },
            "children": [
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                    "text": "Total OPEB Liability",
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                {
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                    "text": "Total OPEB liability beginning of year",
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                },
                {
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                    "text": "$ 2,283,260",
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                    "text": "Changes for the year",
                    "attrs": {
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                    }
                },
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                },
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                    "id": "p55.5.7",
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                    "bbox": {
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                    },
                    "text": "Service cost\nInterest\nChanges in assumptions",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                {
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                    "bbox": {
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                    },
                    "text": "242,268\n53,938\n(295,163)",
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                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 137.159424,
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                    "text": "Differences between expected and actual experiences\nBenefit payments",
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                {
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                    "type": "table_cell",
                    "bbox": {
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                    },
                    "text": "409,929\n(125,866)",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p55.5.11",
                    "order": 16,
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                    },
                    "text": "Net changes",
                    "attrs": {
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                        "rowspan": 1,
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                    }
                },
                {
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                    "text": "285,106",
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                },
                {
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                    "text": "Total OPEB liability end of year",
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                },
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                    "text": "$ 2,568,366",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1,
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                    }
                }
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            "id": "p55.6",
            "order": 20,
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            "text": "Changes of assumptions reflect a change in the discount rate from 2.19% in fiscal year 2021 to 4.09% in fiscal year 2022."
        },
        {
            "id": "p55.7",
            "order": 21,
            "type": "text",
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            "text": "Sensitivity of the County's Total OPEB Liability to Changes in the Discount Rate – The following presents the total OPEB liability of the County, as well as what the County's total OPEB liability would be if it were calculated using a discount rate that is 1% lower (3.09%) or 1% higher (5.09%) than the current discount rate."
        },
        {
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            "order": 22,
            "type": "table",
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                "r": 578.4,
                "b": 167.76
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            "text": "",
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                    "attrs": {
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                {
                    "id": "p55.8.2",
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                        "l": 317.94,
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                    "text": "1% Decrease\\n(3.09%)",
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                        "col": 1,
                        "rowspan": 1,
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                        "bbox_refit": true
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                {
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                    "text": "Discount Rate\\n(4.09%)",
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                {
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                        "l": 513.409922,
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                    "text": "1% Increase\\n5.09%",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
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                    }
                },
                {
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                        "l": 74.401554,
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                    },
                    "text": "Total OPEB liability (asset)",
                    "attrs": {
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                    }
                },
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                        "l": 340.634039,
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                    "text": "$ 2,760,074",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
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                },
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                    "type": "table_cell",
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                        "l": 436.501187,
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                    "text": "$ 2,568,366",
                    "attrs": {
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                    "text": "$ 2,387,599",
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            "text": "50",
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