Dubuque County Notes to Financial Statements June 30, 2023
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$ 1,545,634
Prepaid ExpensesSecondary Roads62,591
Notes ReceivableGeneral46,000
InventoriesGeneral76,444
InventoriesSecondary Roads922,046
$ 2,652,715
Supplemental
Levy PurposesGeneral$ 3,767,615
Notes ReceivableGeneral370,000
Fire and EMSGeneral120,000
Rural ServicesRural Services618,097
Rural Community Transportation Program70,268
Secondary RoadsSecondary Roads4,626,235
Capital ProjectsLocal Option Tax3,893,819
Capital Projects2,200,000
Emergency Radio System357,019
Courthouse Roof24,305
ConservationREAP Fund168,568
Conservation Land Acquisition517,768
Records ManagementCounty Recorder's Records Management59,597
Economic
DevelopmentRural Economic Development953,144
Gold Dome ProjectsGold Dome56,507
Public SafetySheriff Forfeiture265,564
Drug Task Force86,444
Commissary373,361
Debt ObligationsDebt Service7,870,435
$ 26,398,746
Capital ProjectsWest Campus Complex$ 602,299
Committed
36