Dubuque County Exhibit C – Balance Sheet Governmental Funds June 30, 2022
Special RevenueCapital ProjectsDebt ServiceNonmajor Governmental FundsTotal Governmental Funds
GeneralRural ServicesSecondary RoadsAmerican Rescue PlanMental HealthLocal Option Tax
Liabilities, Deferred Inflows of Resources, and Fund Balances
Liabilities
Accounts payable$ 1,050,977$ 3,530$ 780,534$ -$ -$ 1,531,623$ 1,000$ -$ 3,367,664
Salaries and benefits payable884,08912,487189,027-----1,085,603
Due to other funds6,499568------7,067
Due to other governments195,055105115,920-----311,080
Unearned revenue129,223--18,901,521----19,030,744
Total liabilities2,265,84316,6901,085,48118,901,521-1,531,6231,000-23,802,158
Deferred Inflows of Resources
Unavailable revenues
Succeeding year
property tax26,130,4235,746,909----2,113,893-33,991,225
Other421,75715,06684,557---3,149-524,529
Deferred items related to leases208,153-------208,153
Total deferred inflows of resources26,760,3335,761,97584,557---2,117,042-34,723,907
Fund Balances
Nonspendable1,301,919-1,029,028-----2,330,947
Restricted6,177,419485,4738,970,234--4,870,9238,274,2315,023,47733,801,757
Committed-------602,299602,299
Unassigned17,804,097-------17,804,097
Total fund balances25,283,435485,4739,999,262--4,870,9238,274,2315,625,77654,539,100
Total liabilities, deferred inflows of resources, and fund balances$ 54,309,611$ 6,264,138$ 11,169,300$ 18,901,521$ -$ 6,402,546$ 10,392,273$ 5,625,776$ 113,065,165
See Notes to Financial Statements