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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2022",
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            "text": "Sensitivity of the County's Total OPEB Liability to Changes in the Healthcare Cost Trend Rates – The following presents the total OPEB liability of the County, as well as what the County's total OPEB liability would be it were calculated using healthcare cost trend rates that are 1% lower (6.50%) or 1% higher (8.50%) than the current healthcare cost trend rates."
        },
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            "children": [
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                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 72.48,
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                    "text": "",
                    "attrs": {
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                },
                {
                    "id": "p56.3.2",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 325.139725,
                        "t": 589.721454,
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                    "text": "1% Decrease\\n(6.50% decreasing to 3.50%)",
                    "attrs": {
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                        "rowspan": 1,
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                },
                {
                    "id": "p56.3.3",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 71.996916,
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                    "text": "Healthcare Cost Trend Rates\\n(7.50% decreasing to 4.50%)",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.3.4",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 513.356515,
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                        "r": 566.927681,
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                    "text": "1% Increase\\n(8.50% decreasing to 5.50%)",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p56.3.5",
                    "order": 8,
                    "type": "table_cell",
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                    },
                    "text": "Total OPEB liability (asset)",
                    "attrs": {
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                    }
                },
                {
                    "id": "p56.3.6",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 340.56,
                        "t": 529.841175,
                        "r": 385.471252,
                        "b": 518.826275
                    },
                    "text": "$ 2,266,052",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.3.7",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 436.500957,
                        "t": 529.841175,
                        "r": 481.418818,
                        "b": 518.826275
                    },
                    "text": "$ 2,568,366",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.3.8",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 526.921645,
                        "t": 529.841175,
                        "r": 571.778917,
                        "b": 518.826275
                    },
                    "text": "$ 2,925,318",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
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                    }
                }
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        {
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            "type": "text",
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            },
            "text": "OPEB Expense and Deferred Outflows and Inflows of Resources Related to OPEB – For the year ended June 30, 2022, the County recognized OPEB expense of $293,976. At June 30, 2022, the County reported deferred outflows and inflows of resources related to OPEB from the following resources:"
        },
        {
            "id": "p56.5",
            "order": 13,
            "type": "table",
            "bbox": {
                "l": 71.04,
                "t": 453.6,
                "r": 578.4,
                "b": 354
            },
            "text": "",
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                "n_cols": 3,
                "integrity": {
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                    "cells_flagged": 0
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            },
            "children": [
                {
                    "id": "p56.5.1",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 71.04,
                        "t": 453.6,
                        "r": 240.16,
                        "b": 428.7
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p56.5.2",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 420.839608,
                        "t": 451.05675,
                        "r": 473.276095,
                        "b": 416.227577
                    },
                    "text": "Deferred Outflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
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                },
                {
                    "id": "p56.5.3",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 516.834545,
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                        "b": 416.227577
                    },
                    "text": "Deferred Inflows of Resources",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                },
                {
                    "id": "p56.5.4",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 74.400108,
                        "t": 403.29675,
                        "r": 312.212531,
                        "b": 380.347389
                    },
                    "text": "Changes in assumptions\nDifferences between expected and actual experience",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p56.5.5",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 444.911576,
                        "t": 403.29675,
                        "r": 481.416289,
                        "b": 380.34775
                    },
                    "text": "$ 85,112\n412,483",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p56.5.6",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 535.259557,
                        "t": 403.29675,
                        "r": 571.764438,
                        "b": 380.34775
                    },
                    "text": "$ 258,268\n149,781",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p56.5.7",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 74.400358,
                        "t": 367.416579,
                        "r": 97.133595,
                        "b": 356.407579
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                    "text": "Total",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.5.8",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 444.885137,
                        "t": 367.416579,
                        "r": 481.395358,
                        "b": 356.407579
                    },
                    "text": "$ 497,595",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.5.9",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 535.260659,
                        "t": 367.416579,
                        "r": 571.765372,
                        "b": 356.407579
                    },
                    "text": "$ 408,049",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p56.6",
            "order": 23,
            "type": "text",
            "bbox": {
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                "r": 571.68,
                "b": 316.8
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            "text": "The amount reported as deferred outflows and inflows of resources related to OPEB will be recognized as OPEB expense as follows:"
        },
        {
            "id": "p56.7",
            "order": 24,
            "type": "table",
            "bbox": {
                "l": 148.56,
                "t": 304.32,
                "r": 488.4,
                "b": 180.24
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 3,
                "n_cols": 2,
                "integrity": {
                    "cells_checked": 6,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p56.7.1",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 178.679544,
                        "t": 302.499048,
                        "r": 271.017069,
                        "b": 291.484848
                    },
                    "text": "Year Ending June 30,",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p56.7.2",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 428.82,
                        "t": 302.02065,
                        "r": 465.084558,
                        "b": 291.00645
                    },
                    "text": "Amount",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p56.7.3",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 152.819823,
                        "t": 278.20024,
                        "r": 200.609693,
                        "b": 207.30552
                    },
                    "text": "2023\n2024\n2025\n2026\n2027\nThereafter",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p56.7.4",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 450.472596,
                        "t": 278.20024,
                        "r": 484.753119,
                        "b": 207.30552
                    },
                    "text": "$ (2,230)\n(2,230)\n(2,230)\n23,570\n34,159\n38,507",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p56.7.5",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 152.819882,
                        "t": 194.37925499999994,
                        "r": 175.558627,
                        "b": 183.36505499999998
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.7.6",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 450.470393,
                        "t": 194.37925499999994,
                        "r": 481.376623,
                        "b": 183.36505499999998
                    },
                    "text": "$ 89,546",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p56.8",
            "order": 31,
            "type": "heading",
            "bbox": {
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                "r": 218.4,
                "b": 142.56
            },
            "text": "Note 11 - Risk Management",
            "attrs": {
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        },
        {
            "id": "p56.9",
            "order": 32,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 128.88,
                "r": 554.16,
                "b": 102
            },
            "text": "The County is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters."
        },
        {
            "id": "p56.10",
            "order": 33,
            "type": "footer",
            "bbox": {
                "l": 563.52,
                "t": 48.24,
                "r": 576.24,
                "b": 36.96
            },
            "text": "51",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}