{
    "document_id": 16557,
    "page": 15,
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    "item_count": 15,
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        {
            "id": "p15.1",
            "order": 1,
            "type": "header",
            "bbox": {
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            "text": "Dubuque County\nManagement’s Discussion and Analysis",
            "attrs": {
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            },
            "level": 2
        },
        {
            "id": "p15.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 69.36,
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            },
            "text": "Financial Analysis of the Government's Funds",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p15.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 654.24,
                "r": 572.4,
                "b": 627.6
            },
            "text": "As noted earlier, the County used fund accounting to ensure and demonstrate compliance with finance-related legal requirements."
        },
        {
            "id": "p15.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 68.88,
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            "text": "Governmental funds. The focus of the County's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the County's financing requirements. In particular, fund balance may serve as a useful measure of a County's net resources available for spending at the end of the fiscal year."
        },
        {
            "id": "p15.5",
            "order": 5,
            "type": "text",
            "bbox": {
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            "text": "As of the end of the current fiscal year, the County's governmental funds reported combined ending fund balances of $55,012,254, an increase of $473,154 in comparison with the prior year."
        },
        {
            "id": "p15.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 68.4,
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                "r": 577.44,
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            },
            "text": "The general fund is the chief operating fund of the County. At the end of the current fiscal year, unassigned fund balance of the general fund was $25,358,494, while the total fund balance reached $31,284,187. As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 68.14% of total general fund expenditures, while total fund balance represents 84.07% of that same amount."
        },
        {
            "id": "p15.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 426.48,
                "r": 576.24,
                "b": 399.84
            },
            "text": "The fund balance of the County's general fund increased $6,000,752 during the current fiscal year. Key factors in this increase are as follows:"
        },
        {
            "id": "p15.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 87.6,
                "t": 386.16,
                "r": 574.8,
                "b": 346.56
            },
            "text": "Revenues increased $2,975,073, due to increases in revenue categories, property and other County tax of $833,263, intergovernmental of $780,819, use of money and property of $1,228,618, and miscellaneous of $257,390."
        },
        {
            "id": "p15.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 87.36,
                "t": 332.4,
                "r": 540,
                "b": 292.32
            },
            "text": "Expenditures increased $5,591,448 primarily due to an increase in public safety and legal services of $937,184, county environment and education of $1,212,627, physical health and social services of $2,074,455, and administration of $942,651."
        },
        {
            "id": "p15.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 86.64,
                "t": 278.88,
                "r": 567.36,
                "b": 265.44
            },
            "text": "Other financing sources (uses) increased due to an $8,952,918 increase to transfers in for the current year."
        },
        {
            "id": "p15.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 69.36,
                "t": 252.24,
                "r": 556.56,
                "b": 225.12
            },
            "text": "The rural services fund has a total fund balance of $618,097, which is an increase of $132,624 from the prior year. Key factors in this increase are as follows:"
        },
        {
            "id": "p15.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 87.36,
                "t": 211.44,
                "r": 558.96,
                "b": 184.8
            },
            "text": "Revenues increased $179,876 due to increases in the property and other county tax revenue category of $102,086 along with increases in intergovernmental of $82,491."
        },
        {
            "id": "p15.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 87.12,
                "t": 171.6,
                "r": 546.24,
                "b": 158.4
            },
            "text": "Expenditures increased $60,306 due to increased expenses in the county environment and education."
        },
        {
            "id": "p15.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 87.12,
                "t": 144.96,
                "r": 467.04,
                "b": 131.28
            },
            "text": "Other financing sources (uses) had an increase in funds transferred out of $105,056."
        },
        {
            "id": "p15.15",
            "order": 15,
            "type": "footer",
            "bbox": {
                "l": 564,
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                "b": 37.2
            },
            "text": "11",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}