Unrestricted net position, the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants, enabling legislation, or other legal requirements, increased from $8,594,681 at June 30, 2022 to $18,752,313 at the end of this year, an increase of 118.19%.
Governmental activities. Governmental activities increased the County's position by $18,670,844.
Business-Type activities. Business-type activities increased the County's position by $677,746.
A condensed version of the Statement of Activities as of June 30, 2023, follows:
Dubuque County's Changes in Net Position
| Governmental Activities | Business-Type Activities | Total |
| 2023 | 2022 | 2023 | 2022 | 2023 | 2022 |
|---|
| Program Revenues | | | | | | |
|---|
| Fines, fees, and charges for services | $ 4,163,989 | $ 4,049,421 | $ 10,324,202 | $ 10,088,283 | $ 14,488,191 | $ 14,137,704 |
|---|
| Operating grants and contributions | 21,140,102 | 7,946,421 | - | 95,836 | 21,140,102 | 8,042,257 |
|---|
| Capital grants and contributions | 6,583,404 | 962,569 | - | - | 6,583,404 | 962,569 |
|---|
| General Revenues | | | | | | |
|---|
| Property and other County tax | 33,194,779 | 34,164,139 | - | - | 33,194,779 | 34,164,139 |
|---|
| Penalty and interest on property tax | 181,179 | 193,268 | - | - | 181,179 | 193,268 |
|---|
| State tax credits | 2,393,470 | 2,570,815 | - | - | 2,393,470 | 2,570,815 |
|---|
| Local option sales tax | 5,159,445 | 5,412,295 | - | - | 5,159,445 | 5,412,295 |
|---|
| Gambling taxes | 621,276 | 669,842 | - | - | 621,276 | 669,842 |
|---|
| Unrestricted investment earnings | 960,636 | 221,937 | - | - | 960,636 | 221,937 |
|---|
| Miscellaneous | 1,299,487 | 920,825 | 144,707 | 146,307 | 1,444,194 | 1,067,132 |
|---|
| Total revenues | 75,697,767 | 57,111,532 | 10,468,909 | 10,330,426 | 86,166,676 | 67,441,958 |
|---|
| Program Expenses | | | | | | |
|---|
| Public safety and legal services | 19,993,571 | 17,397,392 | - | - | 19,993,571 | 17,397,392 |
|---|
| Physical health and social services | 4,516,424 | 2,232,111 | - | - | 4,516,424 | 2,232,111 |
|---|
| Mental health | - | 3,754,153 | - | - | - | 3,754,153 |
|---|
| County environment and education | 7,709,880 | 4,204,592 | - | - | 7,709,880 | 4,204,592 |
|---|
| Roads and transportation | 13,913,309 | 14,012,188 | - | - | 13,913,309 | 14,012,188 |
|---|
| Governmental services to residents | 1,859,250 | 1,876,299 | - | - | 1,859,250 | 1,876,299 |
|---|
| Administration | 5,815,885 | 4,743,464 | - | - | 5,815,885 | 4,743,464 |
|---|
| Non-program | 185,542 | 82,737 | - | - | 185,542 | 82,737 |
|---|
| Interest on long-term debt | 708,511 | 781,627 | - | - | 708,511 | 781,627 |
|---|
| Sunnycrest Operations | - | - | 12,115,714 | 10,890,763 | 12,115,714 | 10,890,763 |
|---|
| Total expenses | 54,702,372 | 49,084,563 | 12,115,714 | 10,890,763 | 66,818,086 | 59,975,326 |
|---|
| Increase (Decrease) in Net Position Before Transfers | 20,995,395 | 8,026,969 | (1,646,805) | (560,337) | 19,348,590 | 7,466,632 |
|---|
| Transfers | (2,324,551) | (1,427,469) | 2,324,551 | 1,427,469 | - | - |
|---|
| Increase (Decrease) in Net Position | 18,670,844 | 6,599,500 | 677,746 | 867,132 | 19,348,590 | 7,466,632 |
|---|
| Net Position (Deficit) Beginning of the Year | 173,475,725 | 166,876,225 | (1,772,122) | (2,639,254) | 171,703,603 | 164,236,971 |
|---|
| Net Position (Deficit) End of the Year | $ 192,146,569 | $ 173,475,725 | $ (1,094,376) | $ (1,772,122) | $ 191,052,193 | $ 171,703,603 |
|---|
Taxes decreased by $969,361 or 2.84%, during the year. This decrease represents a taxable valuation growth of 3.04%, along with a 52.817-cent decrease in the MHDD levy, a 2.104-cent increase in the general fund levy, and a 1.376-cent decrease in the debt service levy totaling a 52.089-cent decrease in the county wide levy. There was no change in the rural levy.
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