Dubuque County Exhibit A – Statement of Net Position June 30, 2022
Governmental ActivitiesBusiness-Type ActivitiesTotal
Assets
Cash and Pooled Investments$ 67,161,156$ 122,485$ 67,283,641
Receivables
Property tax
Delinquent61,553-61,553
Succeeding year33,991,225-33,991,225
Interest and penalty on property tax40,266-40,266
Accounts102,75628,964131,720
Accrued interest7,741-7,741
Due from Other Governments8,721,5713,412,07612,133,647
Prepaid Expenses1,112,05732,5171,144,574
Inventories1,152,89075,8851,228,775
Notes Receivable498,730-498,730
Lease Receivable208,153-208,153
Capital Assets
Capital assets, not being depreciated10,474,723-10,474,723
Capital assets (net of accumulated depreciation)142,601,090-142,601,090
Net Pension Asset7,264,077-7,264,077
Total assets273,397,9883,671,927277,069,915
Deferred Outflows of Resources
Pension Related Deferred Outflows2,671,051861,9343,532,985
OPEB Related Deferred Outflows358,792138,803497,595
Total deferred outflows of resources3,029,8431,000,7374,030,580
Liabilities
Accounts Payable3,367,664346,1413,713,805
Salaries and Benefits Payable1,085,603351,1381,436,741
Accrued Interest Payable63,283-63,283
Due to Other Governments311,08061,360372,440
Unearned Revenue19,030,744-19,030,744
Long-Term Liabilities
Portion due or payable within one year
Bonds and notes payable, net2,139,186-2,139,186
Compensated absences1,581,207240,8201,822,027
Portion due or payable after one year
Bonds and notes payable, net22,883,095-22,883,095
Compensated absences3,261,575496,7413,758,316
Net pension liability-105,670105,670
Total OPEB liability1,797,728770,6382,568,366
Total liabilities55,521,1652,372,50857,893,673
See Notes to Financial Statements