{
    "document_id": 16557,
    "page": 58,
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    "items": [
        {
            "id": "p58.1",
            "order": 1,
            "type": "header",
            "bbox": {
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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2023",
            "attrs": {
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            "level": 2
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        {
            "id": "p58.2",
            "order": 2,
            "type": "text",
            "bbox": {
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            "text": "The Pool also provides property coverage. Members who elect such coverage make annual operating contributions which are necessary to fund, on a cash basis, the Pool's general and administrative expenses and reinsurance premiums, all of which are due and payable in the current year, plus all or any portion of any deficiency in capital. Any year-end operating surplus is transferred to capital. Deficiencies in operations are offset by transfers from capital and, if insufficient, by the subsequent year's member contributions."
        },
        {
            "id": "p58.3",
            "order": 3,
            "type": "text",
            "bbox": {
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                "r": 553.44,
                "b": 547.68
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            "text": "The County's property and casualty contributions to the risk pool are recorded as expenditures from its operating funds at the time of payment to the risk pool. The County's contributions to the Pool for the year ended June 30, 2023, were $643,739."
        },
        {
            "id": "p58.4",
            "order": 4,
            "type": "text",
            "bbox": {
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                "r": 573.84,
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            "text": "The Pool uses reinsurance and excess risk-sharing agreements to reduce its exposure to large losses. The Pool retains general, automobile, police professional, and public officials' liability risks up to $500,000 per claim. Claims exceeding $500,000 are reinsured through reinsurance and excess risk-sharing agreements up to the amount of risk-sharing protection provided by the County's risk-sharing certificate. Property and automobile physical damage risks are retained by the Pool up to $250,000 each occurrence, each location. Property risks exceeding $250,000 are reinsured through reinsurance and excess risk-sharing agreements up to the amount of risk-sharing protection provided by the County's risk-sharing certificate."
        },
        {
            "id": "p58.5",
            "order": 5,
            "type": "text",
            "bbox": {
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            "text": "The Pool's intergovernmental contract with its members provides that in the event a casualty claim, property loss or series of claims or losses exceeds the amount of risk sharing protection provided by the County's risk-sharing certificate, or in the event a casualty claim, property loss or series of claims or losses exhausts the Pool's funds and any excess risk-sharing recoveries, then payment of such claims or losses shall be the obligation of the respective individual member against whom the claim was made or the loss was incurred."
        },
        {
            "id": "p58.6",
            "order": 6,
            "type": "text",
            "bbox": {
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                "r": 571.92,
                "b": 291.84
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            "text": "The County does not report a liability for losses in excess of reinsurance or excess risk sharing recoveries unless it is deemed probable such losses have occurred and the amount of such loss can be reasonably estimated. Accordingly, at June 30, 2023, no liability has been recorded in the County's financial statements. As of June 30, 2023, settled claims have not exceeded the risk pool or reinsurance coverage since the Pool's inception."
        },
        {
            "id": "p58.7",
            "order": 7,
            "type": "text",
            "bbox": {
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                "r": 575.52,
                "b": 197.28
            },
            "text": "Members agree to continue membership in the Pool for a period of not less than one full year. After such period, a member who has given 60 days prior written notice may withdraw from the Pool. Upon withdrawal, payments for all casualty claims and claim expenses become the sole responsibility of the withdrawing member, regardless of whether a claim was incurred or reported prior to the member's withdrawal. Upon withdrawal, a formula set forth in the Pool's intergovernmental contract with its members is applied to determine the amount (if any) to be refunded to the withdrawing member."
        },
        {
            "id": "p58.8",
            "order": 8,
            "type": "text",
            "bbox": {
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                "r": 576.24,
                "b": 90.48
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            "text": "The County also carries commercial insurance purchased from other insurers for coverage associated with workers' compensation and employee blanket bond. The County assumes liability for any deductibles and claims in excess of coverage limitations. The County assumes responsibility for workers' compensation in excess of $1,000,000 on Coverage B – Employers Liability. The County assumes responsibility for an employee fidelity loss in excess of $100,000 for all employees and in excess of $150,000 for the Treasurer, two Assistant Treasurers and County Auditor. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years."
        },
        {
            "id": "p58.9",
            "order": 9,
            "type": "footer",
            "bbox": {
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                "r": 576.72,
                "b": 37.44
            },
            "text": "53",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}