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