{
    "document_id": 12400,
    "page": 68,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 12511,
    "item_count": 45,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "heading": 3,
        "table": 2,
        "table_cell": 32,
        "text": 6
    },
    "build_ms": 8,
    "items": [
        {
            "id": "p68.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 204.96,
                "t": 741.6,
                "r": 578.4,
                "b": 685.2
            },
            "text": "Dubuque County\nSchedule of Changes in the County's Total OPEB Liability, Related Ratios and Notes\nFor Five Fiscal Years\nRequired Supplementary Information",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p68.2",
            "order": 2,
            "type": "table",
            "bbox": {
                "l": 71.04,
                "t": 658.56,
                "r": 579.84,
                "b": 486
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 5,
                "n_cols": 6,
                "integrity": {
                    "cells_checked": 29,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p68.2.1",
                    "order": 3,
                    "type": "table_cell",
                    "bbox": {
                        "l": 71.04,
                        "t": 658.56,
                        "r": 155.84,
                        "b": 642.8727
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p68.2.2",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 270.36,
                        "t": 654.40425,
                        "r": 286.81805,
                        "b": 646.34525
                    },
                    "text": "2022",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p68.2.3",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 338.645201,
                        "t": 654.40425,
                        "r": 355.10325,
                        "b": 646.34525
                    },
                    "text": "2021",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p68.2.4",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 406.930402,
                        "t": 654.40425,
                        "r": 423.388451,
                        "b": 646.34525
                    },
                    "text": "2020",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p68.2.5",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 475.215602,
                        "t": 654.40425,
                        "r": 491.673652,
                        "b": 646.34525
                    },
                    "text": "2019",
                    "attrs": {
                        "row": 0,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p68.2.6",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 543.500803,
                        "t": 654.40425,
                        "r": 559.958853,
                        "b": 646.34525
                    },
                    "text": "2018",
                    "attrs": {
                        "row": 0,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p68.2.7",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.741093,
                        "t": 637.7245379999999,
                        "r": 196.328887,
                        "b": 551.185095
                    },
                    "text": "Service Cost\nInterest\nChanges in Assumptions\nDifferences Between Expected and Actual Experiences\nBenefit Payments\nNet Change in Total OPEB Liability\nTotal OPEB Liability Beginning of year",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p68.2.8",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 268.862837,
                        "t": 636.944426,
                        "r": 304.246543,
                        "b": 550.404984
                    },
                    "text": "$ 242,268\n53,938\n(295,163)\n409,929\n(125,866)\n285,106\n2,283,260",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p68.2.9",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 339.181979,
                        "t": 636.944426,
                        "r": 374.506543,
                        "b": 550.404984
                    },
                    "text": "$ 220,497\n58,989\n72,778\n5,743\n(142,811)\n215,196\n2,068,064",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p68.2.10",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 405.421935,
                        "t": 636.944426,
                        "r": 440.806543,
                        "b": 550.404984
                    },
                    "text": "$ 144,984\n69,058\n806\n79,179\n(96,086)\n197,941\n1,870,123",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p68.2.11",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 475.741077,
                        "t": 636.944426,
                        "r": 511.066543,
                        "b": 550.404984
                    },
                    "text": "$ 140,196\n75,109\n52,050\n(136,760)\n(120,983)\n9,612\n1,860,511",
                    "attrs": {
                        "row": 1,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p68.2.12",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 541.981032,
                        "t": 636.944426,
                        "r": 577.366443,
                        "b": 550.404984
                    },
                    "text": "$ 143,379\n73,520\n10,664\n(217,066)\n(119,445)\n(108,948)\n1,969,459",
                    "attrs": {
                        "row": 1,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p68.2.13",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.743346,
                        "t": 541.063797,
                        "r": 176.6435,
                        "b": 533.004797
                    },
                    "text": "Total OPEB Liability End of Year",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.14",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 268.864452,
                        "t": 540.283686,
                        "r": 301.774092,
                        "b": 532.224686
                    },
                    "text": "$ 2,568,366",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.15",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 339.183594,
                        "t": 540.283686,
                        "r": 372.101308,
                        "b": 532.224686
                    },
                    "text": "$ 2,283,260",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.16",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 405.42355,
                        "t": 540.283686,
                        "r": 438.333997,
                        "b": 532.224686
                    },
                    "text": "$ 2,068,064",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.17",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 475.742692,
                        "t": 540.283686,
                        "r": 508.652331,
                        "b": 532.224686
                    },
                    "text": "$ 1,870,123",
                    "attrs": {
                        "row": 2,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.18",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 541.982647,
                        "t": 540.283686,
                        "r": 574.893094,
                        "b": 532.224686
                    },
                    "text": "$ 1,860,511",
                    "attrs": {
                        "row": 2,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.19",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.744154,
                        "t": 522.823862,
                        "r": 160.545569,
                        "b": 514.764862
                    },
                    "text": "Covered-Employee Payroll",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.20",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 264.7239,
                        "t": 522.0437509999999,
                        "r": 301.774899,
                        "b": 513.984751
                    },
                    "text": "$ 20,613,984",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.21",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 335.043849,
                        "t": 522.0437509999999,
                        "r": 372.100501,
                        "b": 513.984751
                    },
                    "text": "$ 19,711,846",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.22",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 401.283805,
                        "t": 522.0437509999999,
                        "r": 438.336419,
                        "b": 513.984751
                    },
                    "text": "$ 19,260,214",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.23",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 471.603754,
                        "t": 522.0437509999999,
                        "r": 508.654754,
                        "b": 513.984751
                    },
                    "text": "$ 18,733,868",
                    "attrs": {
                        "row": 3,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.24",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 537.90346,
                        "t": 522.0437509999999,
                        "r": 574.883405,
                        "b": 513.984751
                    },
                    "text": "$ 18,144,182",
                    "attrs": {
                        "row": 3,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.25",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.744961,
                        "t": 505.303596,
                        "r": 190.838295,
                        "b": 488.484463
                    },
                    "text": "Total OPEB Liability as a Percentage of Covered-Employee Payroll",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.26",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 284.046746,
                        "t": 495.763352,
                        "r": 304.220635,
                        "b": 487.704352
                    },
                    "text": "12.5%",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.27",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 354.368311,
                        "t": 495.763352,
                        "r": 374.542199,
                        "b": 487.704352
                    },
                    "text": "11.6%",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.28",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 420.609881,
                        "t": 495.763352,
                        "r": 440.78377,
                        "b": 487.704352
                    },
                    "text": "10.7%",
                    "attrs": {
                        "row": 4,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.29",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 490.931446,
                        "t": 495.763352,
                        "r": 511.105334,
                        "b": 487.704352
                    },
                    "text": "10.0%",
                    "attrs": {
                        "row": 4,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.2.30",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 557.173016,
                        "t": 495.763352,
                        "r": 577.346904,
                        "b": 487.704352
                    },
                    "text": "10.3%",
                    "attrs": {
                        "row": 4,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p68.3",
            "order": 33,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 464.64,
                "r": 460.8,
                "b": 451.44
            },
            "text": "Notes to Schedule of Changes in the County's Total OPEB Liability and Related Ratios",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p68.4",
            "order": 34,
            "type": "text",
            "bbox": {
                "l": 69.6,
                "t": 437.52,
                "r": 510,
                "b": 424.56
            },
            "text": "No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75."
        },
        {
            "id": "p68.5",
            "order": 35,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 410.64,
                "r": 187.92,
                "b": 397.68
            },
            "text": "Changes in benefit terms:",
            "level": 3
        },
        {
            "id": "p68.6",
            "order": 36,
            "type": "text",
            "bbox": {
                "l": 69.84,
                "t": 384,
                "r": 301.92,
                "b": 370.8
            },
            "text": "There were no significant changes in benefit terms."
        },
        {
            "id": "p68.7",
            "order": 37,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 357.12,
                "r": 184.08,
                "b": 343.92
            },
            "text": "Changes in assumptions:",
            "level": 3
        },
        {
            "id": "p68.8",
            "order": 38,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 330.24,
                "r": 568.56,
                "b": 305.04
            },
            "text": "The 2022 valuation implemented the following refinements as a result of a new actuarial opinion date June 30, 2022:"
        },
        {
            "id": "p68.9",
            "order": 39,
            "type": "text",
            "bbox": {
                "l": 104.64,
                "t": 303.36,
                "r": 410.16,
                "b": 290.16
            },
            "text": "Changed mortality assumptions to the SOA Public Plan 2010 tables."
        },
        {
            "id": "p68.10",
            "order": 40,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 276.72,
                "r": 557.04,
                "b": 249.6
            },
            "text": "Changes in assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period."
        },
        {
            "id": "p68.11",
            "order": 41,
            "type": "table",
            "bbox": {
                "l": 176.88,
                "t": 236.88,
                "r": 470.64,
                "b": 156
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 1,
                "n_cols": 2,
                "integrity": {
                    "cells_checked": 2,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p68.11.1",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 179.994222,
                        "t": 234.915252,
                        "r": 294.712164,
                        "b": 156.79694400000005
                    },
                    "text": "Year Ended June 30, 2022\nYear Ended June 30, 2021\nYear Ended June 30, 2020\nYear Ended June 30, 2019\nYear Ended June 30, 2018\nYear Ended June 30, 2017",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p68.11.2",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 440.63307,
                        "t": 234.915252,
                        "r": 467.996328,
                        "b": 156.79694400000005
                    },
                    "text": "4.09%\n2.19%\n2.66%\n3.51%\n3.87%\n3.58%",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                }
            ]
        },
        {
            "id": "p68.12",
            "order": 44,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 142.56,
                "r": 568.32,
                "b": 114.96
            },
            "text": "GASB Statement No.75 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled, the County will present information for those years for which information is available."
        },
        {
            "id": "p68.13",
            "order": 45,
            "type": "footer",
            "bbox": {
                "l": 563.76,
                "t": 47.76,
                "r": 576.72,
                "b": 37.2
            },
            "text": "62",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}