Dubuque County Exhibit C – Balance Sheet Governmental Funds June 30, 2023
| | Special Revenue | Capital Projects | | Nonmajor Governmental Funds | Total Governmental Funds |
|---|
| General | Rural Services | Secondary Roads | American Rescue Plan | Local Option Tax | Debt Service |
|---|
| Assets | | | | | | | | | |
|---|
| Cash and Pooled Investments | $ 30,997,111 | $ 637,406 | $ 4,546,212 | $ 6,324,908 | $ 3,753,210 | $ 1,261,402 | $ 6,020,174 | $ 53,540,423 | |
|---|
| Receivables | | | | | | | | | |
|---|
| Property tax | | | | | | | | | |
|---|
| Delinquent | 42,800 | 15,704 | - | - | - | 3,119 | - | 61,623 | |
|---|
| Succeeding year | 27,852,872 | 5,865,019 | - | - | - | 1,720,567 | - | 35,438,458 | |
|---|
| Interest and penalty on property tax | 49,692 | - | - | - | - | - | - | 49,692 | |
|---|
| Accounts | 161,946 | - | 4,355 | - | - | - | - | 166,301 | |
|---|
| Accrued interest | 448,885 | - | 2,517 | - | - | - | 190 | 451,592 | |
|---|
| Due From Other Funds | 2,113 | - | 20,057 | - | - | - | - | 22,170 | |
|---|
| Due From Other Governments | 1,038,157 | - | 791,911 | - | 383,680 | 6,610,000 | - | 8,823,748 | |
|---|
| Inventories | 76,444 | - | 922,046 | - | - | - | - | 998,490 | |
|---|
| Prepaid Expenses | 1,545,634 | - | 62,591 | - | - | - | - | 1,608,225 | |
|---|
| Notes Receivable | 416,000 | - | - | - | - | - | 181,588 | 597,588 | |
|---|
| Lease Receivable | 196,344 | - | - | - | - | - | - | 196,344 | |
|---|
| Total assets | $ 62,827,998 | $ 6,518,129 | $ 6,349,689 | $ 6,324,908 | $ 4,136,890 | $ 9,595,088 | $ 6,201,952 | $ 101,954,654 | |
|---|
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