Dubuque County Notes to Financial Statements June 30, 2022
Assigned – Amounts the Board of Supervisors intend to use for specific purposes.
Unassigned – All amounts not included in the preceding classifications.
When an expenditure is incurred for the purposes for which both restricted and unrestricted fund balances/net position are available, the County considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances/net position are available, the County considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the Board of Supervisors has provided otherwise in its commitment or assignment.
Fund Balance Classificati
Nonspendable
Restricted
PurposeFundAmount
Prepaid ExpensesGeneral$ 993,088
Prepaid ExpensesSecondary Roads118,969
Notes ReceivableGeneral66,000
InventoriesGeneral242,831
InventoriesSecondary Roads910,059
$ 2,330,947
Supplemental
Levy PurposesGeneral$ 5,687,419
Notes ReceivableGeneral286,000
Fire and EMSGeneral204,000
Rural ServicesRural Services485,473
Rural Community Transportation Program75,268
Secondary RoadsSecondary Roads8,970,234
Capital ProjectsLocal Option Tax4,870,923
Capital Projects2,200,000
Emergency Radio System357,019
Courthouse Roof24,305
ConservationREAP Fund138,698
Conservation Land Acquisition280,351
Records ManagementCounty Recorder's Records Management46,303
Economic
DevelopmentRural Economic Development990,320
Gold Dome ProjectsGold Dome56,298
Public SafetySheriff Forfeiture279,816
Drug Task Force150,861
Commissary424,238
Debt ObligationsDebt Service8,274,231
$ 33,801,757
Capital ProjectsWest Campus Complex$ 602,299
Committed