{
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        {
            "id": "p40.1",
            "order": 1,
            "type": "header",
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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2023",
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            "level": 2
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            "bbox": {
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            "text": "Pensions – For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of resources related to pensions and pension expense, information about the fiduciary net position of the Iowa Public Employees' Retirement System (IPERS) and additions to/deductions from IPERS' fiduciary net position have been determined on the same basis as they are reported by IPERS. For this purpose, benefit payments, including refunds of employee contributions, are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The net pension liability (asset) attributable to the governmental activities will be paid primarily by the General and Secondary Roads Funds."
        },
        {
            "id": "p40.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 560.88,
                "r": 575.28,
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            "text": "Total OPEB Liability – For purposes of measuring the total OPEB liability, deferred outflows of resources related to OPEB, deferred inflows of resources related to OPEB, and OPEB expense, information has been determined based on Dubuque County's actuary report. For this purpose, benefit payments are recognized when due and payable in accordance with the benefit terms. The total OPEB liability attributable to the governmental activities will be paid primarily by the General and Secondary Roads Funds."
        },
        {
            "id": "p40.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 68.16,
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            "text": "Deferred Inflows of Resources – Deferred inflows of resources represents an acquisition of net position applicable to a future year(s) which will not be recognized as an inflow of resources (revenue) until that time. Although certain revenues are measurable, they are not available. Available means collected within the current period or expected to be collected soon enough thereafter to be used to pay liabilities of the current period. Deferred inflows of resources in the governmental fund financial statements represent the amount of assets that have been recognized, but the related revenue has not been recognized since the assets are not collected within the current period or expected to be collected soon enough thereafter to be used to pay liabilities of the current period. Deferred inflows of resources consists of succeeding year property tax receivable and other receivables not collected within sixty days after year end. In addition, deferred inflows related to leases where the County is the lessor is reported in the governmental funds balance sheet and state of net position. The deferred inflows of resources related to leases are recognized as an inflow of resources (revenue) over the term of the lease."
        },
        {
            "id": "p40.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 68.64,
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                "b": 251.76
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            "text": "Deferred inflows of resources in the Statement of Net Position consist of succeeding year property tax\nreceivables that will not be recognized until the year for which it is levied, deferred inflows of resources related\nto OPEB, the unamortized portion of the net difference between projected and actual earnings on IPERS'\ninvestments, and other unrecognized items not yet credited to pension expense."
        },
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            "id": "p40.6",
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            "type": "text",
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            },
            "text": "Fund Equity – In the governmental fund financial statements, fund balances are classified as follows:"
        },
        {
            "id": "p40.7",
            "order": 7,
            "type": "text",
            "bbox": {
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            "text": "Nonspendable – Amounts which cannot be spent because they are in a nonspendable form or because they are legally or contractually required to be maintained intact."
        },
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            "id": "p40.8",
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            "type": "text",
            "bbox": {
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            "text": "Restricted – Amounts restricted to specific purposes when constraints placed on the use of the resources are either externally imposed by creditors, grantors or state or federal laws or are imposed by law through constitutional provisions or enabling legislation."
        },
        {
            "id": "p40.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 117.6,
                "r": 577.2,
                "b": 64.32
            },
            "text": "Committed – Amounts which can be used only for specific purposes pursuant to constraints formally imposed by the Board of Supervisors through ordinance or resolution approved prior to year-end. Committed amounts cannot be used for any other purpose unless the Board of Supervisors removes or changes the specified use by taking the same action it employed to commit those amounts."
        },
        {
            "id": "p40.10",
            "order": 10,
            "type": "footer",
            "bbox": {
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                "b": 37.44
            },
            "text": "35",
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                "block_label": "number"
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        }
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    "excluded_furniture": {
        "first": [],
        "last": []
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