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 |
| 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) |