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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2023",
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            "text": "Note 8 - Long-Term Liabilities",
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            "text": "A summary of changes in long-term liabilities for the year ended June 30, 2023 is as follows:"
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                },
                {
                    "id": "p48.4.46",
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                    "bbox": {
                        "l": 390.482359,
                        "t": 506.167701,
                        "r": 424.091199,
                        "b": 497.921901
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                    "text": "2,139,189",
                    "attrs": {
                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.47",
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                    "bbox": {
                        "l": 459.84179,
                        "t": 506.167701,
                        "r": 497.700308,
                        "b": 497.921901
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                    "text": "22,883,092",
                    "attrs": {
                        "row": 7,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "bbox": {
                        "l": 537.723678,
                        "t": 506.167701,
                        "r": 571.320968,
                        "b": 497.921901
                    },
                    "text": "1,904,598",
                    "attrs": {
                        "row": 7,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
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                {
                    "id": "p48.4.49",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 73.806682,
                        "t": 496.388182,
                        "r": 153.74996,
                        "b": 488.13855
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                    "text": "Compensated Absences",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 243.173877,
                        "t": 497.225422,
                        "r": 276.832218,
                        "b": 488.979622
                    },
                    "text": "4,842,782",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.51",
                    "order": 55,
                    "type": "table_cell",
                    "bbox": {
                        "l": 316.782162,
                        "t": 478.507456,
                        "r": 350.453703,
                        "b": 470.261656
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                    "text": "2,109,242",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.52",
                    "order": 56,
                    "type": "table_cell",
                    "bbox": {
                        "l": 390.481198,
                        "t": 496.38435,
                        "r": 424.090038,
                        "b": 488.13855
                    },
                    "text": "1,766,868",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.53",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 464.097733,
                        "t": 496.38435,
                        "r": 497.706573,
                        "b": 488.13855
                    },
                    "text": "5,185,156",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.54",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 537.714268,
                        "t": 496.38435,
                        "r": 571.311557,
                        "b": 488.13855
                    },
                    "text": "1,835,200",
                    "attrs": {
                        "row": 8,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.55",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.797271,
                        "t": 478.507456,
                        "r": 167.108683,
                        "b": 470.261656
                    },
                    "text": "Total Non-current Liabilities",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.56",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 238.941525,
                        "t": 478.507456,
                        "r": 276.794267,
                        "b": 470.261656
                    },
                    "text": "$ 29,865,063",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.57",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 316.798662,
                        "t": 496.38435,
                        "r": 350.470203,
                        "b": 488.13855
                    },
                    "text": "$ 2,109,242",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.58",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 390.456448,
                        "t": 478.507456,
                        "r": 424.065288,
                        "b": 470.261656
                    },
                    "text": "$ 3,906,057",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.59",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 459.815879,
                        "t": 478.507456,
                        "r": 497.674397,
                        "b": 470.261656
                    },
                    "text": "$ 28,068,248",
                    "attrs": {
                        "row": 9,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.60",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 537.689517,
                        "t": 478.507456,
                        "r": 571.286806,
                        "b": 470.261656
                    },
                    "text": "$ 3,739,798",
                    "attrs": {
                        "row": 9,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.61",
                    "order": 65,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.772521,
                        "t": 451.626148,
                        "r": 153.711061,
                        "b": 443.37855
                    },
                    "text": "Business-Type Activities",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.62",
                    "order": 66,
                    "type": "table_cell",
                    "bbox": {
                        "l": 224.160343,
                        "t": 451.62435,
                        "r": 265.975339,
                        "b": 434.37855
                    },
                    "text": "Balance\nBeginning of",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p48.4.63",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 239.52,
                        "t": 461.504,
                        "r": 323.88,
                        "b": 447.408
                    },
                    "text": "",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.4.64",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 323.88,
                        "t": 461.504,
                        "r": 408.24,
                        "b": 447.408
                    },
                    "text": "",
                    "attrs": {
                        "row": 10,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.4.65",
                    "order": 69,
                    "type": "table_cell",
                    "bbox": {
                        "l": 453.837661,
                        "t": 451.62435,
                        "r": 480.027096,
                        "b": 434.37855
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                    "text": "Balance\nEnd",
                    "attrs": {
                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p48.4.66",
                    "order": 70,
                    "type": "table_cell",
                    "bbox": {
                        "l": 521.57891,
                        "t": 451.62435,
                        "r": 559.490229,
                        "b": 434.37855
                    },
                    "text": "Amounts\nDue Within",
                    "attrs": {
                        "row": 10,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p48.4.67",
                    "order": 71,
                    "type": "table_cell",
                    "bbox": {
                        "l": 70.8,
                        "t": 433.312,
                        "r": 155.16,
                        "b": 419.216
                    },
                    "text": "",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p48.4.68",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 239.521072,
                        "t": 433.685903,
                        "r": 254.555412,
                        "b": 425.440103
                    },
                    "text": "Year",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.69",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 304.059087,
                        "t": 433.685903,
                        "r": 335.425522,
                        "b": 425.440103
                    },
                    "text": "Increases",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.70",
                    "order": 74,
                    "type": "table_cell",
                    "bbox": {
                        "l": 376.238437,
                        "t": 433.685903,
                        "r": 410.491617,
                        "b": 425.440103
                    },
                    "text": "Decreases",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.71",
                    "order": 75,
                    "type": "table_cell",
                    "bbox": {
                        "l": 455.084773,
                        "t": 433.685903,
                        "r": 478.799973,
                        "b": 425.440103
                    },
                    "text": "of Year",
                    "attrs": {
                        "row": 11,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.72",
                    "order": 76,
                    "type": "table_cell",
                    "bbox": {
                        "l": 525.123196,
                        "t": 433.685903,
                        "r": 555.907167,
                        "b": 425.440103
                    },
                    "text": "One Year",
                    "attrs": {
                        "row": 11,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.73",
                    "order": 77,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.807555,
                        "t": 415.74435,
                        "r": 153.749135,
                        "b": 407.497242
                    },
                    "text": "Compensated Absences",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.74",
                    "order": 78,
                    "type": "table_cell",
                    "bbox": {
                        "l": 249.46218,
                        "t": 415.74435,
                        "r": 276.837993,
                        "b": 407.49855
                    },
                    "text": "$ 737,561",
                    "attrs": {
                        "row": 12,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.75",
                    "order": 79,
                    "type": "table_cell",
                    "bbox": {
                        "l": 323.101815,
                        "t": 415.74435,
                        "r": 350.467728,
                        "b": 407.49855
                    },
                    "text": "$ 302,046",
                    "attrs": {
                        "row": 12,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.76",
                    "order": 80,
                    "type": "table_cell",
                    "bbox": {
                        "l": 396.7266,
                        "t": 415.74435,
                        "r": 424.088388,
                        "b": 407.49855
                    },
                    "text": "$ 264,218",
                    "attrs": {
                        "row": 12,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.77",
                    "order": 81,
                    "type": "table_cell",
                    "bbox": {
                        "l": 470.351385,
                        "t": 415.74435,
                        "r": 497.713173,
                        "b": 407.49855
                    },
                    "text": "$ 775,389",
                    "attrs": {
                        "row": 12,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p48.4.78",
                    "order": 82,
                    "type": "table_cell",
                    "bbox": {
                        "l": 543.976169,
                        "t": 415.74435,
                        "r": 571.328882,
                        "b": 407.49855
                    },
                    "text": "$ 274,436",
                    "attrs": {
                        "row": 12,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p48.5",
            "order": 83,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 397.2,
                "r": 571.68,
                "b": 329.76
            },
            "text": "Dubuque County has borrowed funds through the Rural Economic Development Intermediary Relending Program in order to provide economic development loans to industries within Dubuque County. The stated interest rate is 1%. The indebtedness is guaranteed with loans the County has made to various businesses at interest rates ranging from 2.0% – 4.0%. This obligation is owed to the United States Department of Agriculture and therefore constitutes a direct borrowing."
        },
        {
            "id": "p48.6",
            "order": 84,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 316.8,
                "r": 563.28,
                "b": 236.16
            },
            "text": "During fiscal year 2015, the County issued $4,500,000 of General Obligation Bonds for the purpose of funding the construction of landfill facility improvements by the Dubuque Metropolitan Area Solid Waste Agency (DMASWA), of which the County is an organized member. The proceeds of the bonds were transferred to DMASWA. The County and DMASWA have signed a long term note payable to the County to reimburse the County for all debt service payments related to the bond issue. The interest rates on the bonds range from 2.00% to 4.00%, with a maturity date of June 1, 2034."
        },
        {
            "id": "p48.7",
            "order": 85,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 223.2,
                "r": 562.8,
                "b": 141.84
            },
            "text": "During fiscal year 2017, the County issued $5,100,000 of General Obligation Bonds for the purpose of funding the construction of landfill facility improvements by the Dubuque Metropolitan Area Solid Waste Agency (DMASWA), of which the County is an organized member. The proceeds of the bonds were transferred to DMASWA. The County and DMASWA have signed a long term note payable to the County to reimburse the County for all debt service payments related to the bond issue. The interest rates on the bonds range from 3.00% to 3.25%, with a maturity date of June 1, 2036."
        },
        {
            "id": "p48.8",
            "order": 86,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 128.88,
                "r": 563.76,
                "b": 88.56
            },
            "text": "During fiscal year 2018, the County issued $10,175,000 of General Obligation Bonds for the purpose of paying the cost, to the extent, of acquiring and installing emergency communications equipment and systems. The interest rates on the bonds range from 2.00% to 3.00%, with a maturity date of June 1, 2033."
        },
        {
            "id": "p48.9",
            "order": 87,
            "type": "footer",
            "bbox": {
                "l": 564,
                "t": 48,
                "r": 576.72,
                "b": 37.2
            },
            "text": "43",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}