Dubuque CountyExhibit G – Statement of Net PositionProprietary FundJune 30, 2023
| Sunnycrest Operations |
|---|
| Assets | |
|---|
| Cash and Pooled Investments | $ 1,098,325 |
|---|
| Receivables | |
|---|
| Accounts | 16,733 |
|---|
| Due From Other Governments | 2,249,583 |
|---|
| Inventories | 67,420 |
|---|
| Prepaid Expenses | 50,446 |
|---|
| Total assets | 3,482,507 |
|---|
| Deferred Outflows of Resources | |
|---|
| Pension Related Deferred Outflows | 817,880 |
|---|
| OPEB Related Deferred Outflows | 117,396 |
|---|
| Total deferred outflows of resources | 935,276 |
|---|
| Liabilities | |
|---|
| Accounts payable | 104,745 |
|---|
| Salaries and benefits payable | 459,287 |
|---|
| Due to other governments | 107,963 |
|---|
| Long-term liabilities | |
|---|
| Portions due or payable within one year | |
|---|
| Compensated absences | 274,436 |
|---|
| Portions due or payable after one year | |
|---|
| Compensated absences | 500,953 |
|---|
| Net pension liability | 2,699,717 |
|---|
| Total OPEB liability | 656,711 |
|---|
| Total liabilities | 4,803,812 |
|---|
| Deferred Inflows of Resources | |
|---|
| Pension Related Deferred Inflows | 452,928 |
|---|
| OPEB Related Deferred Inflows | 255,419 |
|---|
| Total deferred inflows of resources | 708,347 |
|---|
| Net Position | |
|---|
| Unrestricted (Deficit) | $ (1,094,376) |
|---|
24