{
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            "text": "Dubuque County\nManagement’s Discussion and Analysis",
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            "type": "heading",
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            "text": "Budgetary Highlights",
            "attrs": {
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        {
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            "text": "In accordance with the Code of Iowa, the Board of Supervisors annually adopts a budget following a required public notice and hearing for all governmental funds. Although the budget document presents functional disbursements by fund, the legal level of control is at the aggregated functional level, not at the fund or fund type level. The budget may be amended during the year utilizing similar statutorily prescribed procedures. The County budget is prepared on the cash basis."
        },
        {
            "id": "p17.4",
            "order": 4,
            "type": "text",
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            "text": "Over the course of the year, the County amended its operating budget three times."
        },
        {
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            "type": "text",
            "bbox": {
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            "text": "The first amendment, on November 28, 2022, net of transfers, increased revenues by $773,393 and increased disbursements by $20,919,714. This amendment reflects deliberations made by the Board of Supervisors during work sessions."
        },
        {
            "id": "p17.6",
            "order": 6,
            "type": "text",
            "bbox": {
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            "text": "The second amendment, on April 24, 2023, net of transfers, increased revenues by $763,809 and increased disbursements by $1,632,608. This amendment reflects deliberations made by the Board of Supervisors during work sessions."
        },
        {
            "id": "p17.7",
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            "type": "text",
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            "text": "The third amendment, on May 30, 2023, net of transfers, increased revenue by $5,410 and increased disbursements by $794,258. This amendment reflects changes made by the Board of Supervisors during department work sessions and deliberations."
        },
        {
            "id": "p17.8",
            "order": 8,
            "type": "text",
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            "text": "The net increase in revenues and other sources of $12,028,721 resulted in an amended total revenue of $72,467,256. The net increase in disbursements and other uses of $33,832,689 resulted in an amended total of $111,714,893."
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            "text": "Actual cash disbursements for the year totaled $71,336,458, which is $24,472,163 less than the final amended budget. The largest factor contributing to the difference were county environment and education of $13,399,352 and administration disbursements which were $2,538,289 less than the budgeted amount. This is largely due to timing of capital projects that were appropriated but not used in FY2023. Also contributing was public safety and legal services disbursements due to timing of projects were $2,419,374 less than budgeted."
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            "text": "13",
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