Dubuque County Exhibit A – Statement of Net Position June 30, 2023
Governmental ActivitiesBusiness-Type ActivitiesTotal
Assets
Cash and Pooled Investments$ 53,540,423$ 1,098,325$ 54,638,748
Receivables
Property tax
Delinquent61,623-61,623
Succeeding year35,438,458-35,438,458
Interest and penalty on property tax49,692-49,692
Accounts166,30116,733183,034
Accrued interest451,592-451,592
Due from Other Governments8,823,7482,249,58311,073,331
Prepaid Expenses1,608,22550,4461,658,671
Inventories998,49067,4201,065,910
Notes Receivable597,588-597,588
Lease Receivable196,344-196,344
Capital Assets
Capital assets, not being depreciated21,701,290-21,701,290
Capital assets (net of accumulated depreciation)145,687,804-145,687,804
Total assets269,321,5783,482,507272,804,085
Deferred Outflows of Resources
Pension Related Deferred Outflows2,602,586817,8803,420,466
OPEB Related Deferred Outflows301,306117,396418,702
Total deferred outflows of resources2,903,892935,2763,839,168
Liabilities
Accounts Payable2,012,191104,7452,116,936
Salaries and Benefits Payable1,252,961459,2871,712,248
Accrued Interest Payable57,113-57,113
Due to Other Governments492,516107,963600,479
Unearned Revenue6,971,927-6,971,927
Long-Term Liabilities
Portion due or payable within one year
Bonds and notes payable, net1,904,598-1,904,598
Compensated absences1,835,200274,4362,109,636
Portion due or payable after one year
Bonds and notes payable, net20,978,494-20,978,494
Compensated absences3,349,956500,9533,850,909
Net pension liability1,852,4072,699,7174,552,124
Total OPEB liability1,491,789656,7112,148,500
Total liabilities42,199,1524,803,81247,002,964
See Notes to Financial Statements
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