Dubuque County Exhibit E – Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds Year Ended June 30, 2022
Special RevenueCapital ProjectsNonmajor Governmental FundsTotal Governmental Funds
GeneralRural ServicesSecondary RoadsAmerican Rescue PlanMental HealthLocal Option TaxDebt Service
Revenues
Property and other County tax$ 25,224,411$ 5,499,757$ -$ -$ 1,957,087$ 5,412,295$ 2,049,259$ 118,288$ 40,261,097
Interest and penalty on property tax191,455-------191,455
Intergovernmental4,244,974287,4896,144,918-498,436-391,38041,56811,608,765
Licenses and permits69,31714,60079,430-----163,347
Charges for service2,849,73140,8476,825----239,2183,136,621
Use of money and property(199,047)-5,251--13,097-5,449(175,250)
Miscellaneous431,231-194,057-136278,228-39,135942,787
Total revenues32,812,0725,842,6936,430,481-2,455,6595,703,6202,440,639443,65856,128,822
Expenditures
Operating
Public safety and legal services17,954,582------304,96718,259,549
Physical health and social services2,427,504-------2,427,504
Mental health----3,809,859---3,809,859
County environment and education4,221,224957,367-----130,9725,309,563
Roads and transportation36,672-8,680,668-----8,717,340
Governmental services to residents2,066,922-------2,066,922
Administration4,759,232-------4,759,232
Non-program82,737-------82,737
Debt service------2,814,19542,4502,856,645
Capital projects73,522-2,878,019--6,025,599-289,9659,267,105
Total expenditures31,622,395957,36711,558,687-3,809,8596,025,5992,814,195768,35457,556,456
Excess (Deficiency) of Revenues Over (Under) Expenditures1,189,6774,885,326(5,128,206)-(1,354,200)(321,979)(373,556)(324,696)(1,427,634)
Other Financing Sources (Uses)
Transfers in2,000-4,697,216----170,0004,869,216
Transfers out(1,527,469)(4,767,216)----(2,000)-(6,296,685)
Sale of capital assets--1,722----1,1382,860
Total Other Financing Sources (Uses)(1,525,469)(4,767,216)4,698,938---(2,000)171,138(1,424,609)
Net Change in Fund Balances(335,792)118,110(429,268)-(1,354,200)(321,979)(375,556)(153,558)(2,852,243)
Fund Balances Beginning of Year, as restated25,619,227367,36310,428,530-1,354,2005,192,9028,649,7875,779,33457,391,343
Fund Balances End of Year$ 25,283,435$ 485,473$ 9,999,262$ -$ -$ 4,870,923$ 8,274,231$ 5,625,776$ 54,539,100