{
    "document_id": 16557,
    "page": 36,
    "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": 13,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "heading": 1,
        "text": 10
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p36.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 440.4,
                "t": 739.92,
                "r": 577.68,
                "b": 698.4
            },
            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2023",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p36.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 86.4,
                "t": 668.16,
                "r": 550.56,
                "b": 641.04
            },
            "text": "Debt Service – The Debt Service Fund is utilized to account for revenues to be used for the payment of interest and principal on the County's general long-term debt."
        },
        {
            "id": "p36.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 69.36,
                "t": 627.6,
                "r": 329.52,
                "b": 614.88
            },
            "text": "The County reports the following major proprietary fund:"
        },
        {
            "id": "p36.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 86.64,
                "t": 600.96,
                "r": 571.68,
                "b": 546.96
            },
            "text": "Sunnycrest Operations – The Sunnycrest Operations Fund is utilized to account for revenues and expenses related to the operations of Sunnycrest. Sunnycrest's building and other capital assets are owned and maintained by the Dubuque County Hospital at Sunnycrest Manor Board of Trustees. The Board of Trustees is a separate governmental entity and is not included within the County's financial statements."
        },
        {
            "id": "p36.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 69.6,
                "t": 534,
                "r": 326.88,
                "b": 520.8
            },
            "text": "Additionally, the County reports the following fund type:"
        },
        {
            "id": "p36.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 85.92,
                "t": 507.12,
                "r": 536.64,
                "b": 480.24
            },
            "text": "Fiduciary Funds – Custodial Funds are used to account for assets held by the County as an agent for individuals, private organizations, other governmental units, and/or other funds."
        },
        {
            "id": "p36.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 466.56,
                "r": 277.68,
                "b": 453.6
            },
            "text": "Measurement Focus and Basis of Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p36.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 439.44,
                "r": 571.68,
                "b": 372.24
            },
            "text": "The government-wide, proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property tax is recognized as revenue in the year for which it is levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been satisfied."
        },
        {
            "id": "p36.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 359.28,
                "r": 575.52,
                "b": 291.6
            },
            "text": "Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the County considers revenues to be available if they are collected within 60 days after year end."
        },
        {
            "id": "p36.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 278.4,
                "r": 577.92,
                "b": 238.32
            },
            "text": "Property tax, intergovernmental revenues (shared revenues, grants, and reimbursements from other governments) and interest are considered to be susceptible to accrual. All other revenue items are considered to be measurable and available only when cash is received by the County."
        },
        {
            "id": "p36.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 224.88,
                "r": 577.2,
                "b": 158.64
            },
            "text": "Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, principal and interest on long-term debt, claims and judgments, and compensated absences are recorded as expenditures only when payment is due. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources."
        },
        {
            "id": "p36.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 144.24,
                "r": 556.32,
                "b": 76.8
            },
            "text": "Under the terms of grant agreements, the County funds certain programs by a combination of specific cost-reimbursement grants, categorical block grants, and general revenues. Thus, when program expenses are incurred, there are both restricted and unrestricted net position available to finance the program. It is the County's policy to first apply cost-reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues."
        },
        {
            "id": "p36.13",
            "order": 13,
            "type": "footer",
            "bbox": {
                "l": 563.76,
                "t": 47.76,
                "r": 576.48,
                "b": 37.2
            },
            "text": "31",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}