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            "text": "Dubuque County\nSchedule of Findings and Questioned Costs\nYear Ended June 30, 2023",
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        {
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            "type": "heading",
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            "text": "Part IV: Other Findings Related to Required Statutory Reporting:",
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            "text": "2023-IA-A Certified Budget – Disbursements during the year ended June 30, 2023 did not exceed the amount budgeted by function. However, during the year ended June 30, 2023, disbursements exceeded the amounts appropriated in various departments."
        },
        {
            "id": "p91.4",
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            "type": "text",
            "bbox": {
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            "text": "Recommendation – The budget should have been amended in accordance with Chapter 331.435 of the Code of Iowa before disbursements were allowed to exceed the budget."
        },
        {
            "id": "p91.5",
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            "type": "text",
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            "text": "Chapter 331.434 (6) of the Code of Iowa authorizes the Board of Supervisors, by resolution, to increase or decrease appropriations of one office or department by increasing or decreasing the appropriation of another office or department as long as the function budget is not increased. Such increases or decreases should be made before disbursements are allowed to exceed the appropriation."
        },
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            "text": "Views of Responsible Officials – The County works to complete all amendments in a timely manner. Continued efforts will be made to ensure compliance."
        },
        {
            "id": "p91.7",
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            "type": "text",
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            "text": "2023-IA-B Questionable Expenditures – No expenditures that we believe may not meet the requirements of public purpose as defined in an Attorney General's opinion dated April 25, 1979, were noted."
        },
        {
            "id": "p91.8",
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            "text": "2023-IA-C Travel Expense – No expenditures of County money for travel expenses of spouses of County officials and/or employees were noted."
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        {
            "id": "p91.9",
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            "text": "2023-IA-D Business Transactions – Business transactions between the County and County officials and/or employees are detailed as follows:"
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                    "text": "Name, Title, and Business Connection",
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                    "text": "Transaction Description",
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                    "text": "Amount",
                    "attrs": {
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                    "text": "Mary Lammers, periodic elections employee, children own White Front Feed and Seed",
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                },
                {
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                    "bbox": {
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                    "text": "Services",
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                },
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                    "text": "$ 30,911",
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                },
                {
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                    "order": 17,
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                    "text": "Janelle Duwe, Deputy Treasurer, son owns JDs Groundskeeping",
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                    "text": "Services",
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                },
                {
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                    "text": "14,625",
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            "text": "According to Chapter 331.342 of the Code of Iowa, an officer or employee of a County shall not have an interest, direct or indirect, in a contract with that County. The provision does not apply to transactions that do not exceed a cumulative total purchase price of $6,000 in a fiscal year or to contracts made by a County upon competitive bid. The transactions involving Mary Lammers and Janelle Duwe were not entered into through competitive bidding."
        },
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            "text": "2023-IA-E Restricted Donor Activity – No transactions were noted between the County, County officials, County employees and restricted donors in compliance with Chapter 68B of the Code of Iowa."
        },
        {
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            "text": "83",
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