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            "text": "Dubuque County",
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            "text": "Exhibit F – Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances\nGovernmental Funds to the Statement of Activities\nYear Ended June 30, 2023",
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            "text": "",
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                    "text": "Net Change in Fund Balances - Total Governmental Funds",
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                    "text": "$",
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                    "text": "473,154",
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                    "text": "Amounts Reported for Governmental Activities in the Statement of Activities are Different Because:\\nGovernmental funds report capital outlays as expenditures while governmental activities report depreciation expense to allocate those expenditures over the life of the assets. Capital outlay expenditures and contributed capital assets exceeded depreciation expense in the current year, as follows:\\nExpenditures for capital assets\nContributed capital assets\nDepreciation expense",
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                    },
                    "text": "$ 17,191,958\n5,703,077\n(8,534,789)",
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                    "text": "14,360,246",
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                    "text": "In the Statement of Activities, only the gain or the loss of capital assets is reported, whereas in the governmental funds, the entire proceeds from the sale increase financial resources. Thus, the change in net position differs from the change in fund balances by the book value of assets being disposed.",
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                    "text": "(46,965)",
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                    "text": "Debt proceeds and capital leases are reported as financing sources in governmental funds and thus contribute to the change in fund balance. In the Statement of Net Position, however, issuing debt increases long-term liabilities and does not affect the Statement of Activities. Similarly, repayment of principal is an expenditure in the governmental funds but reduces the liability in the Statement of Net Position.",
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                    "id": "p28.3.13",
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                    "text": "Amortization of bond premiums\nRepayments",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                {
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                    "order": 17,
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                    "text": "42,981\n2,096,208",
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                    "text": "Because some revenues will not be collected for several months after the County's year end, they are not considered available revenues and are deferred in the governmental funds as follows:\\nProperty tax\nOther",
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                    "text": "8,760\n22,544",
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                    "text": "The current year County employer share of IPERS contributions are reported as expenditures in the governmental funds, but are reported as a deferred inflow of resources in the Statement of Net Position.",
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                    "text": "Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds as follows:\\nChange in accrued interest on debt\nChange in compensated absences\nPension income\nOPEB expense",
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                        "r": 572.4,
                        "b": 244.9271
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                    "text": "",
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                    "text": "55,990",
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                    "text": "Change in Net Position of Governmental Activities",
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                    "text": "$ 18,670,844",
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            "text": "See Notes to Financial Statements",
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            "text": "23",
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