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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2023",
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            "text": "Interest Rate Risk. The County's investment policy limits the investment of operating funds (funds expected to be expended in the current budget year or within 15 months of receipt) to instruments that mature within 397 days. Funds not identified as operating funds may be invested in investments with maturities longer than 397 days, but the maturities shall be consistent with the needs and use of the County. The County did not hold any operating fund investments with a maturity greater than 397 days during the year."
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            "text": "Credit Risk. The County's investment policy limits investments in commercial paper and other corporate debt to the top two highest classifications. The County did not invest in any commercial paper or other corporate debt during the year. The County's investments held during the year ended June 30, 2023 were rated Aa2."
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            "text": "Concentration of Credit Risk. The County's investment policy does not allow for a prime bankers' acceptance or commercial paper and other corporate debt balances to be greater than 10% of its total deposits and investments. The policy also limits the amount that can be invested in a single issue to five percent of its total deposits and investments. The County held no such investments during the year."
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            "text": "Custodial Credit Risk – Deposits. In the case of deposits, this is the risk that in the event of a bank failure, the County’s deposits may not be returned to it. The County’s deposits are entirely covered by federal depository insurance or by the State Sinking Fund in accordance with Chapter 12C of the Code of Iowa. This chapter provides for additional assessments against the depositories to insure there will be no loss of public funds."
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            "text": "Custodial Credit Risk – Investments. For an investment, this is the risk that, in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The County had no custodial risk with regards to investments, since all investments were held by the County or it's agent in the County's name."
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            "text": "Note 3 - Interfund Balances",
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            "text": "The detail of interfund receivables and payables at June 30, 2023 is as follows:"
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                    "text": "Receivable Fund",
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                    "text": "Amount",
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