Unrestricted net position, the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants, enabling legislation, or other legal requirements, increased from $3,994,276 at June 30, 2021 to $8,594,681 at the end of this year, an increase of 115.17%.
Governmental activities. Governmental activities increased the County's position by $6,599,500.
Business-Type activities. Business-type activities increased the County's position by $867,132.
A condensed version of the Statement of Activities as of June 30, 2022, follows:
Dubuque County's Changes in Net Position
| Governmental Activities | Business-Type Activities | Total |
|---|
| 2022 | 2021
(Not Restated) | 2022 | 2021
(Not Restated) | 2022 | 2021
(Not Restated) |
|---|
| Program Revenues | | | | | | |
|---|
| Fines, fees, and charges for services | $ 4,049,421 | $ 4,344,375 | $ 10,088,283 | $ 9,862,460 | $ 14,137,704 | $ 14,206,835 |
|---|
| Operating grants and contributions | 7,946,421 | 10,514,432 | 95,836 | 512,241 | 8,042,257 | 11,026,673 |
|---|
| Capital grants and contributions | 962,569 | 6,497,650 | - | - | 962,569 | 6,497,650 |
|---|
| General Revenues | | | | | | |
|---|
| Property and other County tax | 34,164,139 | 34,051,730 | - | - | 34,164,139 | 34,051,730 |
|---|
| Penalty and interest on property tax | 193,268 | 322,611 | - | - | 193,268 | 322,611 |
|---|
| State tax credits | 2,570,815 | 2,618,123 | - | - | 2,570,815 | 2,618,123 |
|---|
| Local option sales tax | 5,412,295 | 4,836,411 | - | - | 5,412,295 | 4,836,411 |
|---|
| Gambling taxes | 669,842 | 634,355 | - | - | 669,842 | 634,355 |
|---|
| Unrestricted investment earnings | 221,937 | 394,575 | - | - | 221,937 | 394,575 |
|---|
| Miscellaneous | 920,825 | 1,065,494 | 146,307 | 140,256 | 1,067,132 | 1,205,750 |
|---|
| Total revenues | 57,111,532 | 65,279,756 | 10,330,426 | 10,514,957 | 67,441,958 | 75,794,713 |
|---|
| Program Expenses | | | | | | |
|---|
| Public safety and legal services | 17,397,392 | 17,620,663 | - | - | 17,397,392 | 17,620,663 |
|---|
| Physical health and social services | 2,232,111 | 2,863,496 | - | - | 2,232,111 | 2,863,496 |
|---|
| Mental health | 3,754,153 | 3,888,009 | - | - | 3,754,153 | 3,888,009 |
|---|
| County environment and education | 4,204,592 | 4,657,512 | - | - | 4,204,592 | 4,657,512 |
|---|
| Roads and transportation | 14,012,188 | 14,039,130 | - | - | 14,012,188 | 14,039,130 |
|---|
| Governmental services to residents | 1,876,299 | 2,189,711 | - | - | 1,876,299 | 2,189,711 |
|---|
| Administration | 4,743,464 | 4,736,765 | - | - | 4,743,464 | 4,736,765 |
|---|
| Non-program | 82,737 | 216,806 | - | - | 82,737 | 216,806 |
|---|
| Interest on long-term debt | 781,627 | 867,660 | - | - | 781,627 | 867,660 |
|---|
| Sunnycrest Operations | - | - | 10,890,763 | 12,032,885 | 10,890,763 | 12,032,885 |
|---|
| Total expenses | 49,084,563 | 51,079,752 | 10,890,763 | 12,032,885 | 59,975,326 | 63,112,637 |
|---|
| Increase (Decrease) in Net Position Before Transfers | 8,026,969 | 14,200,004 | (560,337) | (1,517,928) | 7,466,632 | 12,682,076 |
|---|
| Transfers | (1,427,469) | (1,171,000) | 1,427,469 | 1,171,000 | - | - |
|---|
| Increase (Decrease) in Net Position | 6,599,500 | 13,029,004 | 867,132 | (346,928) | 7,466,632 | 12,682,076 |
|---|
| Net Position (Deficit) Beginning of the Year, as restated | 166,876,225 | 153,847,221 | (2,639,254) | (2,292,326) | 164,236,971 | 151,554,895 |
|---|
| Net Position (Deficit) End of the Year | $ 173,475,725 | $ 166,876,225 | $ (1,772,122) | $ (2,639,254) | $ 171,703,603 | $ 164,236,971 |
|---|
Taxes increased by $112,409 or .33%, during the year. This increase represents a taxable valuation growth of 2.69%, along with a 4-cent decrease in the MHDD levy, a .908-cent increase in the general fund levy, and a .908-cent decrease in the debt service levy totaling a 4-cent decrease in the county wide levy. There was no change in the rural levy.