Dubuque County Exhibit J - Statement of Fiduciary Net Position Custodial Funds June 30, 2022
| Cash and Pooled Investments |
| County Treasurer | $ 7,445,293 |
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| Other County officials | 351,521 |
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| Receivables |
| Property tax |
| Delinquent | 187,569 |
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| Succeeding year | 114,263,683 |
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| Special assessments | 4,935 |
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| Accounts | 41,903 |
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| Due From Other Governments | 86,990 |
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| Total assets | 122,381,894 |
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| Liabilities, Deferred Inflows of Resources, and Fund Balances |
| Liabilities |
| Accounts payable | 21,571 |
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| Salaries and benefits payable | 88,759 |
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| Due to other governments | 5,367,850 |
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| Trust payable | 168,167 |
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| Total liabilities | 5,646,347 |
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| Deferred Inflows of Resources |
| Unavailable revenues |
| Succeeding year |
| property tax | 114,263,683 |
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| Net Position |
| Restricted for individuals, organizations and other governments | $ 2,471,864 |
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