{ "document_id": 16557, "page": 26, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16668, "item_count": 30, "counts_by_type": { "footer": 2, "header": 1, "table": 1, "table_cell": 26 }, "build_ms": 6, "items": [ { "id": "p26.1", "order": 1, "type": "header", "bbox": { "l": 332.4, "t": 741.84, "r": 579.12, "b": 684.24 }, "text": "Dubuque County\nExhibit D – Reconciliation of the Balance Sheet\nGovernmental Funds to the Statement of Net Position\nJune 30, 2023", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p26.2", "order": 2, "type": "table", "bbox": { "l": 74.329206, "t": 673.92, "r": 579.6, "b": 48.96 }, "text": "", "attrs": { "block_label": "table", "n_rows": 16, "n_cols": 3, "integrity": { "cells_checked": 26, "cells_flagged": 0 } }, "children": [ { "id": "p26.2.1", "order": 3, "type": "table_cell", "bbox": { "l": 74.34, "t": 653.0472, "r": 227.597812, "b": 642.2375999999999 }, "text": "Total Governmental Fund Balances", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p26.2.2", "order": 4, "type": "table_cell", "bbox": { "l": 521.51745, "t": 653.0472, "r": 570.988185, "b": 642.2375999999999 }, "text": "$ 55,012,254", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p26.2.3", "order": 5, "type": "table_cell", "bbox": { "l": 74.329206, "t": 631.449619, "r": 368.864336, "b": 608.876755 }, "text": "Amounts Reported for Governmental Activities in the Statement of Net Position is Different Because:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true } }, { "id": "p26.2.4", "order": 6, "type": "table_cell", "bbox": { "l": 105.056756, "t": 596.1672, "r": 374.548802, "b": 550.136755 }, "text": "Capital assets used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds.\nThese assets consist of:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.5", "order": 7, "type": "table_cell", "bbox": { "l": 151.199878, "t": 549.18551, "r": 258.47805, "b": 526.6150660000001 }, "text": "Land\nConstruction in progress", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.6", "order": 8, "type": "table_cell", "bbox": { "l": 418.299936, "t": 549.18551, "r": 467.770671, "b": 526.6176 }, "text": "$ 5,951,746\n15,749,544", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.7", "order": 9, "type": "table_cell", "bbox": { "l": 151.203302, "t": 525.6663550000001, "r": 359.847181, "b": 503.160768 }, "text": "Infrastructure, net of $84,852,518 accumulated depreciation", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p26.2.8", "order": 10, "type": "table_cell", "bbox": { "l": 412.789649, "t": 513.9672, "r": 467.72235, "b": 503.1576 }, "text": "100,035,994", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p26.2.9", "order": 11, "type": "table_cell", "bbox": { "l": 151.198159, "t": 502.2072, "r": 338.489348, "b": 479.636755 }, "text": "Buildings, net of $12,867,714 accumulated depreciation", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p26.2.10", "order": 12, "type": "table_cell", "bbox": { "l": 418.305587, "t": 490.4472, "r": 467.724509, "b": 479.6376 }, "text": "26,015,494", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p26.2.11", "order": 13, "type": "table_cell", "bbox": { "l": 151.198159, "t": 478.6872, "r": 356.256036, "b": 456.116755 }, "text": "Machinery and equipment, net of $14,880,739 accumulated depreciation", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p26.2.12", "order": 14, "type": "table_cell", "bbox": { "l": 418.27863, "t": 466.9272, "r": 467.732095, "b": 456.1176 }, "text": "17,687,904", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p26.2.13", "order": 15, "type": "table_cell", "bbox": { "l": 151.192791, "t": 455.1672, "r": 389.744234, "b": 420.896755 }, "text": "Improvements other than buildings, net of $1,500,921 accumulated depreciation\nTotal capital assets", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.14", "order": 16, "type": "table_cell", "bbox": { "l": 423.880924, "t": 443.4672, "r": 571.008193, "b": 420.8976 }, "text": "1,948,412\n167,389,094", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.15", "order": 17, "type": "table_cell", "bbox": { "l": 105.060361, "t": 408.1872, "r": 377.668264, "b": 373.9176 }, "text": "Other long-term assets are not available to pay current period expenditures and, therefore, are deferred in the governmental funds.", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true } }, { "id": "p26.2.16", "order": 18, "type": "table_cell", "bbox": { "l": 135.839446, "t": 372.9672, "r": 303.646076, "b": 362.156755 }, "text": "Property taxes and intergovernmental", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p26.2.17", "order": 19, "type": "table_cell", "bbox": { "l": 535.291742, "t": 372.9672, "r": 570.972631, "b": 362.1576 }, "text": "555,833", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p26.2.18", "order": 20, "type": "table_cell", "bbox": { "l": 105.059341, "t": 349.44551, "r": 386.203658, "b": 303.4176 }, "text": "Pension and OPEB related deferred outflows of resources and deferred inflows of resources are not due and payable in the current year and, therefore, are not reported in the governmental funds, as follows:", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true } }, { "id": "p26.2.19", "order": 21, "type": "table_cell", "bbox": { "l": 135.839446, "t": 302.466355, "r": 272.829018, "b": 279.89590999999996 }, "text": "Deferred outflows of resources\nDeferred inflows of resources", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.20", "order": 22, "type": "table_cell", "bbox": { "l": 523.7399, "t": 302.466355, "r": 574.290703, "b": 279.8976 }, "text": "2,903,892\n(2,244,947)", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.21", "order": 23, "type": "table_cell", "bbox": { "l": 105.06, "t": 267.18719999999996, "r": 383.747919, "b": 197.636755 }, "text": "Long-term liabilities applicable to the County's governmental activities are not due and payable in the current period and, therefore, are not reported as fund liabilities. Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. All liabilities - both current and long-term - are reported in the Statement of Net Position.", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true } }, { "id": "p26.2.22", "order": 24, "type": "table_cell", "bbox": { "l": 135.833979, "t": 184.92551000000003, "r": 268.534936, "b": 174.11590999999999 }, "text": "Balances at June 30, 2023 are:", "attrs": { "row": 13, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true } }, { "id": "p26.2.23", "order": 25, "type": "table_cell", "bbox": { "l": 151.19441, "t": 173.22952299999997, "r": 366.966441, "b": 91.9176 }, "text": "Accrued interest on debt\nBonds and notes payable\nUnamortized premiums on the issuance of bonds\nCompensated absences\nNet pension liability\nTotal OPEB liability\nTotal long-term liabilities", "attrs": { "row": 14, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.24", "order": 26, "type": "table_cell", "bbox": { "l": 414.96, "t": 173.22720000000004, "r": 574.290703, "b": 91.9176 }, "text": "(57,113)\n(22,453,194)\n(429,898)\n(5,185,156)\n(1,852,407)\n(1,491,789)\n(31,469,557)", "attrs": { "row": 14, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true, "merged_continuation": true } }, { "id": "p26.2.25", "order": 27, "type": "table_cell", "bbox": { "l": 74.34, "t": 79.20719999999994, "r": 248.018658, "b": 68.39760000000001 }, "text": "Net Position of Governmental Activities", "attrs": { "row": 15, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p26.2.26", "order": 28, "type": "table_cell", "bbox": { "l": 516.017703, "t": 79.20719999999994, "r": 571.005456, "b": 68.39760000000001 }, "text": "$ 192,146,569", "attrs": { "row": 15, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p26.3", "order": 29, "type": "footer", "bbox": { "l": 70.08, "t": 48.48, "r": 225.84, "b": 36.48 }, "text": "See Notes to Financial Statements", "attrs": { "block_label": "footer" } }, { "id": "p26.4", "order": 30, "type": "footer", "bbox": { "l": 563.28, "t": 47.76, "r": 576.48, "b": 36.96 }, "text": "21", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }