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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2023",
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            "text": "Changes in the Total OPEB Liability",
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        },
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                            "text": "Total OPEB liability beginning of year"
                        }
                    ]
                }
            },
            "children": [
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                    "text": "Total OPEB Liability",
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                    "text": "Total OPEB liability beginning of year",
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                        "col": 0,
                        "rowspan": 1,
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                },
                {
                    "id": "p56.3.4",
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                        "l": 435.370119,
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                    "text": "$ 2,568,366",
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                    "text": "Changes for the year",
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                    "id": "p56.3.7",
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                    "bbox": {
                        "l": 136.915135,
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                        "b": 557.8000549999999
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                    "text": "Service cost\nInterest\nChanges in assumptions",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                {
                    "id": "p56.3.8",
                    "order": 11,
                    "type": "table_cell",
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                        "l": 443.72765,
                        "t": 593.09907,
                        "r": 483.447637,
                        "b": 557.8005499999999
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                    "text": "257,890\n112,964\n(6,202)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 136.918706,
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                        "r": 273.541377,
                        "b": 521.557737
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                    "text": "Differences between expected and actual experiences\nBenefit payments",
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                        "colspan": 1,
                        "bbox_refit": true,
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                    "bbox": {
                        "l": 440.4,
                        "t": 544.73835,
                        "r": 483.466286,
                        "b": 521.5605499999999
                    },
                    "text": "(654,638)\n(129,880)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "text": "Net changes",
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                },
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                    "text": "(419,866)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "text": "Total OPEB liability end of year",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                    "text": "$ 2,148,500",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
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            "text": "Changes of assumptions reflect a change in the discount rate from 4.09% in fiscal year 2022 to 4.13% in fiscal year 2023."
        },
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            "id": "p56.5",
            "order": 19,
            "type": "text",
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            "text": "Sensitivity of the County's Total OPEB Liability to Changes in the Discount Rate – The following presents the total OPEB liability of the County, as well as what the County's total OPEB liability would be if it were calculated using a discount rate that is 1% lower (3.13%) or 1% higher (5.13%) than the current discount rate."
        },
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            "order": 20,
            "type": "table",
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                "l": 71.04,
                "t": 367.68,
                "r": 576,
                "b": 317.28
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            "text": "",
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                        "l": 71.04,
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                    "text": "",
                    "attrs": {
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                {
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                    "bbox": {
                        "l": 317.22,
                        "t": 364.191975,
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                    "text": "1% Decrease\\n(3.13%)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 414.687913,
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                    "text": "Discount Rate\\n(4.13%)",
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                    "bbox": {
                        "l": 512.03502,
                        "t": 364.191975,
                        "r": 565.435355,
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                    "text": "1% Increase\\n(5.13%)",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
                    "id": "p56.6.5",
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                    "bbox": {
                        "l": 74.4,
                        "t": 330.171975,
                        "r": 190.91698,
                        "b": 319.702675
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                    "text": "Total OPEB liability (asset)",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.6.6",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 339.806217,
                        "t": 330.171975,
                        "r": 384.519553,
                        "b": 319.702675
                    },
                    "text": "$ 2,307,764",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p56.6.7",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 435.371995,
                        "t": 330.171975,
                        "r": 480.134752,
                        "b": 319.702675
                    },
                    "text": "$ 2,148,500",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "order": 28,
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                        "l": 525.481767,
                        "t": 330.171975,
                        "r": 570.24672,
                        "b": 319.702675
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                    "text": "$ 1,998,252",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 305.52,
                "r": 573.36,
                "b": 251.52
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            "text": "Sensitivity of the County's Total OPEB Liability to Changes in the Healthcare Cost Trend Rates – The following presents the total OPEB liability of the County, as well as what the County's total OPEB liability would be it were calculated using healthcare cost trend rates that are 1% lower (6.00%) or 1% higher (8.00%) than the current healthcare cost trend rates."
        },
        {
            "id": "p56.8",
            "order": 30,
            "type": "table",
            "bbox": {
                "l": 72,
                "t": 263.59038,
                "r": 577.44,
                "b": 140.88
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            "text": "",
            "attrs": {
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                "n_cols": 4,
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                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 72,
                        "t": 238.32,
                        "r": 198.36,
                        "b": 189.6
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                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                {
                    "id": "p56.8.2",
                    "order": 32,
                    "type": "table_cell",
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                        "l": 324.361557,
                        "t": 213.34930399999996,
                        "r": 381.695752,
                        "b": 166.70600000000002
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                    "text": "1% Decrease\\n(6.00% decreasing to 3.50%)",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p56.8.3",
                    "order": 33,
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                    "bbox": {
                        "l": 72.00618,
                        "t": 263.59038,
                        "r": 468.732663,
                        "b": 166.70600000000002
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                    "text": "Healthcare Cost Trend Rates\\n(7.00% decreasing to 4.50%)",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
                    "id": "p56.8.4",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 512.076519,
                        "t": 213.34930399999996,
                        "r": 565.427434,
                        "b": 166.70600000000002
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                    "text": "1% Increase\\n(8.00% decreasing to 5.50%)",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
                    "id": "p56.8.5",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 74.4,
                        "t": 153.88199999999995,
                        "r": 190.887637,
                        "b": 142.94600000000003
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                    "text": "Total OPEB liability (asset)",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "type": "table_cell",
                    "bbox": {
                        "l": 339.78,
                        "t": 153.88199999999995,
                        "r": 384.493336,
                        "b": 142.94600000000003
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                    "text": "$ 1,863,944",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                        "l": 435.358957,
                        "t": 153.88199999999995,
                        "r": 480.121713,
                        "b": 142.94600000000003
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                    "text": "$ 2,148,500",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                        "l": 525.479711,
                        "t": 153.88199999999995,
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                    "text": "$ 2,485,117",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
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