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            "text": "Dubuque County\nSchedule of Changes in the County's Total OPEB Liability, Related Ratios and Notes\nFor Six Fiscal Years",
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                    "text": "2023",
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                    "text": "2018",
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                    "text": "Service Cost\nInterest\nChanges in Assumptions\nDifferences Between Expected and Actual Experiences\nBenefit Payments\nNet Change in Total OPEB Liability\nTotal OPEB Liability Beginning of year\nTotal OPEB Liability End of Year\nCovered-Employee Payroll",
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                    "text": "$ 257,890\n112,964\n(6,202)\n(654,638)\n(129,880)\n(419,866)\n2,568,366\n$ 2,148,500\n$ 21,913,254",
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                    "text": "$ 220,497\n58,989\n72,778\n5,743\n(142,811)\n215,196\n2,068,064\n$ 2,283,260\n$ 19,711,846",
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                    "text": "Total OPEB Liability as a Percentage of Covered-Employee Payroll",
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                    "text": "9.8%",
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                    "text": "10.0%",
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            "text": "Notes to Schedule of Changes in the County's Total OPEB Liability and Related Ratios"
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            "text": "No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75."
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            "text": "The 2022 valuation implemented the following refinements as a result of a new actuarial opinion date June 30, 2023:"
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            "text": "Changed mortality assumptions to the SOA Public Plan 2010 tables."
        },
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            "text": "Changes in assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period."
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                    "text": "Year Ended June 30, 2023\nYear Ended June 30, 2022\nYear Ended June 30, 2021\nYear Ended June 30, 2020\nYear Ended June 30, 2019\nYear Ended June 30, 2018\nYear Ended June 30, 2017",
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                    "text": "4.13%\n4.09%\n2.19%\n2.66%\n3.51%\n3.87%\n3.58%",
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            "text": "GASB Statement No.75 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled, the County will present information for those years for which information is available."
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