Dubuque County Exhibit G – Statement of Net Position Proprietary Fund June 30, 2022
| Sunnycrest Operations |
|---|
| Assets | |
|---|
| Cash and Pooled Investments | $ 122,485 |
|---|
| Receivables | |
|---|
| Accounts | 28,964 |
|---|
| Due From Other Governments | 3,412,076 |
|---|
| Inventories | 75,885 |
|---|
| Prepaid Expenses | 32,517 |
|---|
| Total assets | 3,671,927 |
|---|
| Deferred Outflows of Resources | |
|---|
| Pension Related Deferred Outflows | 861,934 |
|---|
| OPEB Related Deferred Outflows | 138,803 |
|---|
| Total deferred outflows of resources | 1,000,737 |
|---|
| Liabilities | |
|---|
| Accounts payable | 346,141 |
|---|
| Salaries and benefits payable | 351,138 |
|---|
| Due to other governments | 61,360 |
|---|
| Long-Term Liabilities | |
|---|
| Portions due or payable within one year | |
|---|
| Compensated absences | 240,820 |
|---|
| Portions due or payable after one year | |
|---|
| Compensated absences | 496,741 |
|---|
| Net pension liability | 105,670 |
|---|
| Total OPEB liability | 770,638 |
|---|
| Total liabilities | 2,372,508 |
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| Deferred Inflows of Resources | |
|---|
| Pension Related Deferred Inflows | 3,954,237 |
|---|
| OPEB Related Deferred Inflows | 118,041 |
|---|
| Total deferred inflows of resources | 4,072,278 |
|---|
| Net Position | |
|---|
| Unrestricted (Deficit) | $ (1,772,122) |
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