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Volunteer Generation Fund Grant Application and Grant Agreement Copyrighted December 21, 2020 City of Dubuque Consent Items # 20. City Council Meeting ITEM TITLE: Volunteer Generation Fund GrantApplication and GrantAgreement SUMMARY: City Manager recommending approval of the grant application for the Volunteer Generation Fund through the lowa Commission on Volunteer Service and approval of the grant agreement for the award of the Volunteer Generation Fund grant to the City of Dubuque. SUGGESTED Suggested Disposition: Receive and File;Approve DISPOSITION: ATTACHMENTS: Description Type Volunteer Generation Fund Grant Application and Grant City Manager Memo Agreement-MVM Memo Staff inemo Staff Memo Volunteer Generation Fund Grant Supporting Documentation Volunteer Generation Fund GrantAgreement 21-VGF- Staff Memo 12 Dubuque THE CITY OF � ui-Aseria cih DuB E , . � . , � II � Maste iece on tj2e Mississi i zoo�•zoiz•zois YP pp zoi�*zoi9 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Volunteer Generation Fund Grant Application and Grant Agreement DATE: December 16, 2020 Leisure Services Manager Marie Ware recommends City Council approval of the grant application for the Volunteer Generation Fund through the lowa Commission on Volunteer Service and approval of the grant agreement for the award of the Volunteer Generation Fund grant to the City of Dubuque. The grant requested $29,804 in federal funding to be matched with $30,107. The 50% required match (determined by the size of the community) for the grant is paid for by in-kind services from several City staff participating in the Equitable Fines and Fee Program. The match requirement has been waived for 2021 due to COVID-19. A portion of the federal share of the grant will provide funding for Volunteer Center activities to be completed with the addition of .40 FTE hours to the staff complement. These responsibilities would be added to the current .28 FTE AmeriCorps Coordinator, making the position a .68 FTE position that is completely grant-funded. Approval of the grant agreement would add .4 FTE limited term for the grant agreement periods. The grant proposed $3,000 in federal funds to provide childcare reimbursement for participants completing volunteer service as part of the equitable fines and fee program. I concur with the recommendation and respectfully request Mayor and City Council approval. v Mic ael C. Van Milligen MCVM:jh Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Marie L. Ware, Leisure Services Manager Dubuque THE CITY OF � AII�Ameriea Cipl DuB E � v, ;�� , I I Maste iece on the Mississi i Z°°'�Z°1Z'z°13 � pp zoi�*zoi9 TO: Michael C. Van Milligen, City Manager FROM: Marie L. Ware, Leisure Services Manager SUBJECT: Volunteer Generation Fund Grant Application and Grant Agreement Approval DATE: December 16, 2020 INTRODUCTION The purpose of this memo is to request approval of the grant application for the Volunteer Generation Fund (VGF) through the lowa Commission on Volunteer Service and approval of the grant agreement for the award of the VGF grant to the City of Dubuque. BACKGROUND In November 2020, Volunteer lowa announced the opening of applications for the Volunteer Generation Fund grant. Volunteer Generation Fund (VGF) grant funds support development and strengthening of the volunteer infrastructure in lowa through Volunteer Centers. Existing Volunteer Generation Fund (VGF) grantees as well as new organizations that have the capacity and funding to support Volunteer Center functions were eligible to apply. Local governments were encouraged to apply. All organizations funded under this grant will be expected to support functions of a Volunteer Center external to their own organization: a) connect people with opportunities to volunteer and serve; b) increase capacity for organizations to engage volunteers in meaningful service; c) promote volunteering; and d) develop internally and/or support partners in developing local programming/ projects designed to utilize volunteerism as a solution to community problems. VGF grants are awarded on a 3-year cycle with awards up to $35,000 to support the grant activities. If awarded, the City of Dubuque would hold this grant from January 2021 through December 2023. DISCUSSION AmeriCorps Director Heather Satterly is a member of the Equitable Fines and Fees Reform committee that has been reviewing opportunities to successfully implement community service as part of the reform program. When the VGF grant was announced, it was determined that the funding could help the city implement community service as part of the Equitable Fines and Fee Reform and benefit the City of Dubuque's efforts to engage low-income and communities of color in volunteering. Studies have shown that low-income and communities of color are less likely to participate in structured volunteer services. This grant will focus heavily on encouraging community members of diverse backgrounds to volunteer in many ways, while also identifying the volunteering needs in Dubuque, and helping these organizations create equitable practices in engaging diverse volunteers and retaining these volunteer's services. This grant will help Dubuque's efforts to create a robust, service-focused volunteer cohort that is representative of our citizens. Dubuque has not had a Volunteer Generation Fund sponsored Volunteer Center for several years, as this previously was held by United Way of the Tri-States. United Way has not been a recipient of VGF funds since 2017. The turnaround for the grant application through award process was very quick thus the approval for both the application and the grant award is in the same Council requested action. The start of the grant period related to this grant agreement is January 1, 2021. BUDGETIMPACT The grant has requests $29,804 in federal funding to be matched with $30,107. The 50% required match (determined by the size of the community) for the grant is paid for by in-kind services from several city staff participating in the Equitable Fines and Fee Program. The match requirement has been waived for 2021 due to COVID-19. A portion of the federal share of the grant provides funding for Volunteer Center activities to be completed with the addition of .40 FTE hours to the staff complement. These responsibilities would be added to the current .28 FTE AmeriCorps Coordinator, making the position a .68 FTE position that is completely grant-funded. Approval of the grant agreement would add .4 FTE limited term for the grant agreement periods. The grant proposed $3,000 in federal funds to provide childcare reimbursement for participants completing volunteer service as part of the equitable fines and fee program. RECOMMENDATION I respectfully request approval of the grant application for the Volunteer Generation Fund (VGF) through the lowa Commission on Volunteer Service and approval of the grant agreement for the award of the VGF grant to the City of Dubuque. attachments: 2021 Volunteer Generation Fund Grant Application and Grant Agreement CC: Heather Satterly, AmeriCorps Program Director Jenny Larson, Budget and Finance Director Cori Burbach, Assistant City Manager 2 IowaGrants � . • � � � • Application 381552 - 2021 Volunteer Generation Fund Grant 384579 -City of Dubuque Equitable Community Service Volunteer Generation Fund 21-23 Status: Submitted Submitted 2020-12-05 09:18:05 Date: Signature: Heather M Satterly Submitted Heather Marie Satterly By: � Applicant Information Project Officer Organization Information AnA User ld HEATHER.SATTERLY@IOWAID Organization City of Dubuque First Name* Heather Marie Satterly Name:* First Name Middle Name Last Name Organization Title: AmeriCorps Director Type:* City Government Email:* hsatterl@cityofdubuque.org DUNS: 09-310-5302 Address:* 2200 Bunker Hill Rd Organization www.cityofdubuq ue.org Website: Address: 50 West 13th Street City* Dubuque lowa 52001 City State/Province Postal Code/Zip Phone:* 563-513-5536 Pnone ext. DubUqUe lowa 52001 Program Area City State/Province Postal Code/Zip of Interest* AmeriCorps Competitive Phone: 563-589-4210 Ext. Fax: Fax: 563-589-4221 VGF Acknowledgements I understand that our organization is expected to Yes become an active member of the Volunteer Centers of lowa. I understand that our organization is responsible for developing a system for Yes collecting and analyzing data related to the VGF grant. Our organization will submit required progress reports, expense reports/claims, Federal https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants Financial Reports(FFR), Yes closeout reports and other reports as detailed in the grant agreement. I understand that our agency will be expected to fully participate in training and technical assistance sessions related to VGF, including Yes conference calls and other webinar and (pending guidance from health officials)in-person training opportunities that will be scheduled in advance. I agree that our organization will participate and cooperate with Yes evaluation efforts conducted by Volunteer lowa or its designees. I agree that our organization will comply with the branding Yes requirements of VGF, including use of I understand that our agency is expected to have a locally administered on-line connecting site with functionality that connects prospective volunteers with nonprofit Yes volunteer opportunities. I understand that the state will provide a statewide portal as an option that meets this requirement. I agree that our agency will create account(s)on Rallyhood and regularly monitor and participate in discussions on the site. Further, I agree to keep Yes Volunteer lowa informed of significant issues that impact our VGF grant,such as personnel changes,funding challenges,etc. I agree that our organization will maintain updated organizational policies and procedures in accordance with CNCS requirements and OMB circulars Yes and regulations. I further agree to provide copies or a link to requested policies and procedures upon receipt of the VGF grant. I further agree that if our organization elects not to participate in the statewide portal (for this purpose),we will maintain an active and up-to- https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants date account on the statewide platform to enable citizens to Yes connect from the statewide portal to local opportunities. In addition, I understand that our local site must have the ability to manage volunteers during times of disaster. Please select the population size of the largest city within the organization's service area,based on the average population from the 2010 census data. 20,000 and greater Please list the name of the largest city within the organization's service area. Dubuque, IA Narrative 1. Connect people with opportunities to serve *REQUIRED* As a local government entity, the City of Dubuque has developed key partnerships with many local non-profits and schools in our community. Our City is guided by the principles of Build relationships with local nonprofit Planning, Partnership and People and we actively engage in partnerships with local non- organizations,schools and government profits, schools and businesses to advance racial equity within our community. The entities that utilize volunteers in order to Dubuque Volunteer Center will actively build relationship with at least 60 local non-profits, learn about their volunteer needs and to government departments, and schools to determine and assess volunteer needs and their refer prospective volunteers to their abilities to recruit, train and retain volunteers. The volunteer will support these organizations organizations based on the volunteers' by referring volunteers that meet their needs regarding skill sets and timeframe. The skills, interests and abilities. program expects that 80%, or 48, organizations will increase their efficiency, effectiveness, and/or program reach as a result of capacity-building services provided by the Volunteer center and the volunteers. The Volunteer Center will work with at least 250 volunteers to identify their skills, interests and abilities to connect them with the best organization to create the best opportunity for long-term volunteer retention. The program's priority lies in engaging community members of diverse communities, including women, black, indigenous, and people of color, people with disabilities, and vulnerable populations. The program anticipates that of the 250 volunteers that will be recruited, 100 of those volunteers will be new and from Diverse backgrounds. *REQUIRED* Use, update and maintain an active Get Connected account for the purposes of volunteer recruitment and management. Work with local volunteers and agencies to register and utilize Get Connected as the portal for volunteer recruitment, matching and data collection.(Training and technical assistance on the Get Connected statewide platform will be provided to grantees to enable them to effectively utilize this system to increase The City of Dubuque anticipates the use of the Get Connected system to implement their capacity to recruit and match effective volunteer recruitment and management. The Volunteer Center will engage local volunteers to meaningful roles based on organizations to advertise their volunteer needs using Get Connected. Volunteers will be skills and interests.) encouraged to register using the Get Connected system and track their volunteer hours using the system. The program will build a database of available volunteers, their skills and Grantees may request approval to have their interests to effectively match them with appropriate organizations. an alternative locally administered online connecting site with functionality that connects nonprofits'volunteer opportunities and volunteers and the https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants ability to manage volunteers during times of disaster.These grantees not participating in the statewide platform must maintain an updated posting on the statewide site with information and zip codes included for their service areas and a link from the system to their local site to facilitate volunteer connection. 2. Increase capacity for organizations to engage volunteers in meaningful service. *REQUIRED* The City of Dubuque will work directly with organizations in need to volunteers to develop strong recruitment, retention and recognition strategies through monthly meetings with Increase the capacity of organizations to organizations.Additionally, all organizations will be encouraged to develop strategies implement effective volunteer around support diverse populations in volunteerism. The City of Dubuque will work with management best practices,such as by these organizations to create equitable policies around Diversity, Equity and Inclusion. The providing or partnering to provide program will provide quarterly newsletters that will highlight the importance of equitable coaching,training,technical assistance, policies and leveraging diverse populations in volunteerism. Volunteers will be surveyed professional development opportunities, following volunteer opportunities to identify positives and negatives of the volunteer best practice sharing,and/or support. opportunity. The data will be reviewed by the program and shared with the partner organization in an effort to increase impact and retain volunteers. *REQUIRED* The program will work with nonprofits, schools and government organizations to ensure that volunteer opportunities are accessible, meaningful and impactful. One of the most effective Work with nonprofits,schools and ways is to identify what skills the organization needs and what types of volunteers best suit government organizations to identify their needs. The program will work closely to develop needs=profiles around these skill-based volunteer opportunities. organization. *REQUIRED* The City of Dubuque recognizes that community engagement can strengthen the City?s presence within our local community and throughout the State of lowa. Additionally, Engage skill-based volunteers within fostering and encouraging community engagement by City staff not only shines a positive your own agency. light on the generosity of staff and their departments, it can also contribute to overall workplace satisfaction. The City encourages staff to participate in City-sponsored community engagement activities or volunteer activities in support of the City, by offering work schedule flexibility and paid leave opportunities for all full time and part-time employees who work a minimum of twenty(20) hours per week.As volunteer opportunities arise, employees are encouraged to communicate with their supervisor regarding their interest in participating when the volunteer activity conflicts with their normally scheduled work hours. Supervisors are encouraged to utilize reasonable discretion in balancing operational needs against the goal of facilitating employee participation in these engagement activities. In doing so, The City strives to uphold the mission, core values, and culture of the institution. *REQUIRED* Share information about the Employer As an organization that believes strongly in servant-leadership, the City of Dubuque will not Volunteer Initiative and the benefits of only lead by example, we will encourage other organizations to develop Employer Volunteer Initiatives. The City will encourage organizations who partner with the Volunteer Center to employee volunteerism with employers. consider development of their own volunteer policies, while also encouraging location (Information about the Employer businesses to engage in volunteer service. Volunteer Initiative is available at www.vol u nteeriowa.org/em ployers.) *OPTIONAL* Develop a fee-based program including community research, program development, marketing,training, recruitment, placement,tracking and evaluation and continuous improvement for the project. *OPTIONAL* f. Ensure participation from organization leadership,a board member, and https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants volunteer manager(or relevant staf� in the Service Enterprise Initiative, including an assessment,check-in meetings, and training modules.Work toward becoming a certified Service Enterprise or serve as a hub. Information about the Service Enterprise Initiative can be found at https://www.volu nteeriowa.org/SEI 3. Promote Volunteering *OPTIONAL* The Program will work in partnership with the Dubuque National Service Partnership to enhance the recognition programming for National Service Recognition Day in April. The Develop a community volunteer event will consist of nominating an organization/entity that supports National Service recognition program, including Participants and nominations for National Service Participants. The program will also take submission of at least one nominee for a nominations from community members for Extra Mile Day in partnership with Extra Mile state volunteer award. America to highlight community members who have gone an extra mile in their community. *OPTIONAL* Conduct one-day service projects for Martin Luther King,Jr. Day(on MLK Day annually)and 9-11 Day of Service and Remembrance(on 9/11 annually)and are encouraged to participate in other Days of Service,as appropriate for the community and program design. 4. Develop internally and/or support partners in developing local programming/projects designed to use volunteerism as a solution to natural disasters and other community problems. *OPTIONAL* The City of Dubuque is an active participant and leader within the Emergency Management in Dubuque. The AmeriCorps Director participates in the Dubuque's Community In partnership with local Emergency Organizations Active in Disaster(COAD)group and is actively part of the groups Volunteer Management officials, develop(or Reception Center(VRC)Committee. The VRC conducts 2 VRC trainings each year, support an existing system)for engaging focusing on how to set up and implement the VRC during times of disaster. The City of unaffiliated volunteers during times of Dubuque also regularly has drills on Emergency Disaster situations and supporting the disaster. community during times of need. *OPTIONAL* As a Volunteer Center, the City of Dubuque will use this to support iYs efforts on Equitable Fine and Fee Reform. Fines and fees assessed by local governments disproportionately Identify other programming that can be affect low-income and communities of color through administrative and classist barriers. The operated/managed by the Volunteer City of Dubuque is implementing fine and fee reform strategies in an effort to reduce Center to address community needs, burdens on these communities. Best practices in Equitable Fine and Fee Reform, supported such as service-learning.Applicants are by the Fines and Fees Justice Center and the San Francisco Financial Justice Project, encouraged to consider programming allow community service to be an option in lieu of paying a fine or fee. The City of Dubuque that will generate revenue or resources will implement the option for community member's to complete volunteer service within the as a way to build sustainability for the community in lieu of paying the fine. While there are barriers than can exist for the project. completion of the community service, the Volunteer Center will help support the community member as they identify an organization to volunteer for and to identify and overcome barriers that may exist for them, such as transportation and childcare, and will provide resources to allow service to be an option. *OPTIONAL* Our project meets the following State Service Plan Priorities: 3.) Building a Culture and Climate for Service; 4.) Expanding lowa?s Volunteer Base c. Engage volunteers in meaningful The City of Dubuque AmeriCorps Program heavily supports the Multicultural Family Center, service within the Corporation for which is the only community center in the Greater Dubuque Area that focuses on supporting National and Community Service's focus families from diverse backgrounds, races, religions, and cultures. The City of Dubuque?s areas and/or state priorities. More AmeriCorps Programs have focused on Diversity, Equity and Inclusion as part of it?s driving information on the CNCS focus areas can force for the last 3 years. For the last two years, the AmeriCorps Director has implemented be found on their website at: DEI as a mandatory training that all AmeriCorps Members receive.As part of this training, http:l/www.nationalservice.govlfocus- the program looks through an individual lens as to why AmeriCorps Members need to areas. More information about lowa understand other perspectives and how their own identities and experience color their priorities can be found in the State perspectives. The program trains members on bias, values, privilege, race, culture, gender, Service Plan at: sexual orientation and disability, among many other topics. The underlying theme that all https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants https://volunteeriowa.org/documenUstate- members are trained to understand and drive their service is that our program treats people service-plan-2019-2022 the way THEY want to be treated. The DEI training is adapted from the City of Dubuque?s own DEI trainings that are done with all City staff and open to community organizations. The AmeriCorps Director is part of the Intercultural Competency and DEI facilitation team and leverages this team to bring in experiences facilitators to the AmeriCorps Members. The trainings evolve from year to year to continue to advance equity in Dubuque and the AmeriCorps Program. Organizational Capacity Provide a brief history of your work as an organization,including the year the organization was established. In addition, describe how the volunteer center activities connect to the organizational mission and advances the goals of the agency. Organizational History The City of Dubuque, chartered in 1837, believes in creating an equitable community of choice by being a data-driven &outcome focused high performance government built on four pillars: Equity, Resiliency, Sustainability and Compassion. The City of Dubuque City Council develops and sets goals, policy agenda top priorities and high priorities, as well as management agenda top priorities and high priorities based on the City mission and vision statements. These goals and priorities set the tone and expectations of the City government plan for the next 2 years, driving each department and division within the organization to collect data, measure performance, and continually strive to create meaningful impact for community members. All departments have performance measures that connect to the City goals and priorities. Data is collected on a regular basis and reported annually to the City Council and the community in the City annual budget review process. During this budget review process, all departments present the updates to performance measures and impacts to the City Council for a decision on the next years budget and goals. In 2020, the City Council prioritized the following items as part of iYs Policy Agenda: Equitable Fine and Fee Reform, Equitable Poverty Prevention Plan Implementation, Food Insecurity, the Dubuque Dream Center(Non-profit), the Fountain of Youth (Non-profit), and Four Mounds (Non- Profit); and it's Management Agenda: City Racial Equity Toolkit and COVID-19 Response. Having a Volunteer Center as part of the City of Dubuque allows us to leverage the City's Council's goal and priorities to support Provide specific examples of your organization's experience and past accomplishments in the proposed areas of activity and your experience operating and overseeing a program comparable to the one proposed. (Current and former grantees only-Please describe: 1. Challenges or hurdles faced in previous grant years and steps or actions taken to overcome these roadblocks. If you noticed any activities that went well and which you plan to expand or build upon in the future,p/ease detail those in this section as well. Describe how the engagement of lowans in meaningful service and the number of volunteer opportunities has increased in your service area as a result of previous VGF funding. 2.Describe your success in meeting past performance measures. If you were unable to meet your performance measures,please identify any challenges you had with tracking,reporting or meeting identified performance measures and steps you have taken to overcome these challenges.) Organizational Experience and The City of Dubuque has received federal AmeriCorps funding since 2007. The City of Accomplishments Dubuque is a Municipal Corporation governed by an elected mayor and six-member council. The City relies on its expert personnel to plan and implement the grant and provides in-kind administration, personnel and fiscal support. The City Council reviews all grant and budget documents each year. The City has held AmeriCorps grants since 2007, and has effectively implemented AmeriCorps programming within the organization and with outside organizations. Dubuque was named an All-America City by the National Civic League five times in just 12 years! The All-America City award recognizes communities whose citizens work together to identify and tackle community-wide challenges and achieve uncommon results. It is the nation?s most prestigious and oldest civic recognition program. The projects for which Dubuque received this distinction each year are: 2019: Inclusive Dubuque, Imagine Dubuque, Community Health Impacts, Bee Branch Creek Restoration, and Dubuque Eats Well Coalition 2017: Dubuque Campaign for Grade-Level Reading 2013: Veteran-Oriented Programs, Workforce-Development Efforts, and the Historic Millwork District Revitalization 2012: Plan to Improve Third-Grade Reading https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants 2007:America's River Project, Downtown Master Plan, and Crescent Community Health Center Dubuque scored 100 on the 2018 Municipal Equality Index, issued by the Human Rights Campaign (HRC), in partnership with the Equality Federation Institute. The index is a ranking of municipalities across the country based on the inclusiveness of their laws, policies, and services for lesbian, gay, bisexual, transgender, and queer(LGBTQ) residents. The City has never had a position that is focused solely on volunteer generation, but has several departments that manage volunteers internally. This step towards becoming a Volunteer Center is not outside the realm of what the City of Dubuque does. We are a leader in our community, which is evident in our community partnerships and achievements. Identify the key program and fiscal positions responsible for your proposed program, and the percent of time dedicated to the program.Explain relevant experience that staff has for administering a grant and program like VGF,or if a key staff position is to be hired, the qualifications that will be sought. Staff Responsibilities Heather Satterly is the AmeriCorps Director for the City of Dubuque and is responsible for the grant-writing for all CNCS-based grants. Heather will oversee the VGF funds and the Community Outreach Coordinator, which is being position that is being requested as part of the City of Dubuque's budget process. If approved, the position will start in July 2021. The Volunteer Outreach Coordinator will be responsible for engaging volunteers and organizations and will play a key roll in support volunteers who participate in the Equitable Fine and Fee Service Program. The Community Outreach Coordinator will work closely with the Equitable Fine and Fee Reform Committee to develop and implement a pilot program while also actively recruiting and referring community volunteers to non-profits being engaged by the Volunteer Center. The Community Outreach Coordinator will work closely with the City Attorney's office, the Police Department, Utility Billing and Human Rights departments to work directly with community members who choose community service as a way to pay their fines and fees. This position will work with the participant by providing guidance and resources to successfully complete their community service, while also referring them to resources that can help the from having to go through the program in the future. This position will develop a successful model to help community members find success. This position will work closely with outside organizations to coordinator service activities and meet the needs of the Community through service. Other key staff that will play an important part in this grant are as follows: Cori Burbach is the Assistant City Manager for the City of Dubuque and is in charge of overseeing the city's efforts regarding community needs and engagement. Cori will work with the Community Outreach Coordinator to determine internal departments and external organizations to strategically identify organizations who would benefit from the Volunteer Center's services. Kelly Larson is the Human Rights Director for the City of Dubuque and is responsible for identifying inequities and barriers in the community and working with the Human Rights Department staff(Temwa and Collins)to address these inequities and barriers. Temwa Phiri is the Community Engagement Coordinator for the City of Dubuque and is responsible for developing connections with local community members, groups and organizations it address racial equity. Temwa will be a key part of our efforts to build relationships with low-income and communities of color to identify barriers that exist that prevent these communities in engaging in volunteer service. Collins Eboh is the Organizational Equity Coordinator for the City of Dubuque and is responsible for identifying structural barriers and inequities that exist within the City that prevent communities of color and low income communities from participation. Collins is a key part of this team, as he leads the Equitable Fine and Fee Reform and will work with the Volunteer Center on how to successfully implement a structure that supports equitable volunteerism as a way for these communities to shed barriers Crenna Brumwell is the City Attorney and Maureen Quann is the Assistant City Attorney for the City of Dubuque and are responsible for identifying eligible participants who can participate in the Equitable Fine& Fee Reform Community Service option (ensuring that participants tracked by the program would not be considered "Court-Ordered"Volunteer Service, which is tracked seperately) Describe your capacity to manage a federal grant and to provide on-site monitoring of financial and other necessary systems.Provide examples of other federal grants received,including amount and duration. (Current and former grantees only-Please describe your success in meeting past performance measures. If you were unable to meet your performance measures,p/ease identify any challenges you had with tracking,reporting or meeting identified performance measures and steps you have taken to overcome these challenges.) https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants Management and Monitoring The City of Dubuque has managed federal grants for many years; including Federal AmeriCorps Grant Funding (10+years, average of$250,000); Community Development Block Grant(Approximately 1,000,000, yearly), and Housing and Urban Development Grants (11,000,000, yearly). The City of Dubuque's Finance department has recently gone through a restructure to allow for an increased monitoring and compliance schedule for federal grants; including a Grant analyst that ensures the financial integrity of each grant. The City of Dubuque is also in the process of selecting a new financial system that will allow for a more clear and transparent process. The City of Dubuque strongly believes in compliance and accountability and is familiar with the complex requirements associated with federal CNCS funding. The AmeriCorps Director, with over 6 years of lowa AmeriCorps Grant Management, will oversee the implementation of the VGF funding to ensure that federal compliance standards and expectations are adhered to. P/ease describe the community to be served by the program,including population,geographic location,and demographics of those served.Describe any documented community needs or results of recent community needs assessments.Document the level of local philanthropic support,including any funding commitments already in place. (Current and former grantees only-Please describe: 1. The number of years the Volunteer Center has received VGF funding,and why continued funding is needed to support the Volunteer Center. Describe plans to ensure the Volunteer Center's sustainability without VGF funds in the future,including your success in obtaining diverse non-federal support for the VGF project in previous years and any plans for continued or new support.Discuss the non-federal commitments(in-kind and cash)that you have obtained, the additional commitments you plan to secure,and how they will be used to support this project. 2.If you are requesting increased funding from the current grant(or previous grants for former grantees),please describe the expanded work that will be completed with the additional revenue.) Community Assets and Need The community to be served by this program is Dubuque, IA and the greater Dubuque area. The 2019 estimated total population of the Greater Dubuque area is 97,311 with the total population of the City of Dubuque is 57,637 according to the 2010 US Census. The City of Dubuque population by race is White= 91.7%, Black or African American =4.0%, Hispanic or Latino =2.4%,Asian = 1.1%, Native Hawaiian and Other Pacific Islander= 0.5%, and American Indian and Alaska Native =0.3%. The current FY 2019-2021 Mercy One Community Health Need Assessment identified the top 5 needs as: 1. Opioid Use and Abuse; 2. Obesity&Overweight; 3. Alcohol Use and Abuse; 4. Mental Health Access; 5. Influenza Immunizations. The Dubuque County 2018 CHNAHIP identified Healthy Behaviors and Lifestyles; Disease Infection Control; Healthcare Access and Environment Health as the highest needs in the community. In the current CHNAHIP being conducted in Dubuque County, questions are being posed about Racism has a Community Health concern. This is significantly relevant to our grant proposal, project and efforts as a City. Describe the level of community involvement in developing your program structure. What community stakeho/ders were involved or consulted for the development of the volunteer center program, and what is the level of internal organizational support and external community support for the project?What plans do you have for community stakeholder involvement in the future? Community Support As part of the Equitable Fine and Fee Reform, the committee will be implementing a community survey in an effort to understand the impact of fines and fees on community members. As part of the community survey, the committee will gauge what options community members would choose to resolve their fines and fees-whether that would be payments plans or community service option. Additionally, the survey will identify what barriers could impact participation in payment plans or community services. There is significant internal support for this project, from City Council to individual departments. The significant support from internal employees comes from a desire to make a difference and make positive and equitable change in the community. Our work as a City Government is driven by the needs in our community. We are actively working to pivot resources to address critical needs. We believe that the implementation of a City-driven Volunteer Center will allow us to be more efficient and effective in meeting the community's every changing needs. Cover Sheet-General Information Authorized Official https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants Name* Heather Satterly Title* AmeriCorps Director Organization" City of Dubuque If you are an individual,please provide your First and Last Name. Address* 2200 BUNKER HILL RD City/State/Zi p* D U B U Q U E I owa 52001 City State Zip Telephone Number* 563-690-6171 E-Mail* hsatterl@cityofdubuque.org Fiscal Officer/Agent P/ease enter the"Fiscal Officer'for your Organization. If you are an individual,please provide your First and Last Name. Name� Elena Fox Title Grant Budget Analyst Organization City of Dubuque Address 50 W 13th Street City/State/Zi p D u buq ue I owa 52001 City State Zip Telephone Number 563-589-4141 E-Mail efox@cityofdubuque.org County(ies)Participating, Involved,or Affected by this Dubuque County Proposal' Congressional District(s) Involved or Affected by this 1 st- Rep.Abby Finkenauer(D) Congressional Map Proposal* lowa Senate District(s) Involved 50 or Affected by this Proposal* District Map lowa House District(s)Involved 1, 99, 100 or Affected by this Proposal* District Map Minority Impact Statement Question # 1 1.The proposed grant programs or policies could have a disproportionate or unique Yes POSITIVE IMPACT on minority persons.* https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants If YES,describe the positive This program will be focused on helping Communities of Color and Low-Income impact expected from this communities in Dubuque engage in volunteer service by providing direct engagement, project financial support to overcome barriers such as transportation and childcare, and to help these communities experience the many ways that a person can volunteer in their community. Indicate the group(s)positively Women, Person/s with a Disability, Blacks, Latinos, Asians, Pacific Islanders, American Indians, impacted. Alaskan Native Americans, Other Question # 2 2.The proposed grant project programs or policies could have a disproportionate or unique No NEGATIVE IMPACT on minority persons.* If YES,describe the negative impact expected from this project. If YES, present the rationale for the existence of the proposed program or policy. If YES, provide evidence of consultation with representatives of the minority groups impacted. Indicate the group(s)negatively impacted. Question # 3 3.The proposed grant project programs or policies are NOT EXPECTED TO HAVE A Na DISPROPORTIONATE OR UNIQUE IMPACT on minority persons.* If YES, present the rationale for determining no impact. Certification I hereby certify that the information on this form is Yes complete and accurate,to the best of my knowledge.* Name of Person Submitting Certification.* Heather Satterly Title of Person Submitting Certification* AmeriCorps Director Budget Budget Category Grantee Share Federal Share Match% Total Project Costs Local Match CNCS Funds Fed+Local Section I https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants Personnel Expenses $25,807.00 $19,903.00 0.56 45710.0 Personnel Fringe Benefits $0.00 $3,402.00 0 3402.0 Staff Travel $0.00 $0.00 0 0 Supplies $2,800.00 $0.00 1.0 2800.0 Contractual and Consultant Services $0.00 $0.00 0 0 Training $0.00 $0.00 0 0 Other Program Operating Costs $1,500.00 $5,010.00 0.23 6510.0 Section II. Administrative $0.00 $1,489.00 0 1489.0 Totals $30,107.00 $29,804.00 59,911.0 VGF Performance Measures Number of organizations that received capacity building 60 services Number of organizations that increase their efficiency, effectiveness,and/or program 48 reach as a result of capacity- building services provided Number of staff and community volunteers that received 75 training Number of volunteers leveraged (recruited,coordinated,and 250 supported by your grant) Number of hours served by 1250 leveraged volunteers Number of individuals who served as leveraged volunteers 100 who are NEW volunteers Number of hours leveraged volunteers served that were by 500 NEW volunteers Supporting Documentation File Name Description File Size 2021VGFExhibitABudgetNarrativeWorksheet(1).xlsx(85 KB) VGF Budget Narrative 85 KB 2021VGFExhibit6 Timeline ALL.docx(59 KB) VGF Timeline 59 KB City of Dubuque VGF Clarifications.docx(16 KB) GVF Application Clarifications 16 KB CSPL Letter of Support.pdf(290 KB) CSPL Letter of Support 290 KB FY19 Dubuque CAFR_2020_03_30_Final.pdf(5.1 MB) City of Dubuque Audit 5.1 MB MFC Letter of Support.pdf(216 KB) MFC Letter of Support 216 KB VGF In-Kind Job Descriptions.pdf(248 KB) Job Descriptions 248 KB https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] IowaGrants VGF organizational chart.pdf(170 KB) Organizational Chart 170 KB https://www.iowagrants.gov/getApplicationPrintPreview.do?documentPk=1605032938256[12/5/2020 9:22:40 AM] City of Dubuque 2021 VGF GRANT Timeline ACTIVITY MONTH ' � • - • • � • • • • • � • • � • � - 1 2 3 4 5 6 7 8 9 10 11 12 - � • � - • - • � • • 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 - . � . � . � - . . . . . . - � . . � . . 1A.1 Hold internal strategy session with internal Equitable Fine and Fee Reform group to develop pilot program; identify ways to receive referred community members and how volunteers opportunities and hours will be tracked. 1/215et meeting to develop pilot program;1/21- X X � � 2/21 Review best practices and models;3/21 Hold meeting& choose/develop model for pilot program;4/21 Begin implementations of pilot 1A.2 Hold strategy session [with community and organization leaders to discuss what a volunteer center is, and collect feedback on proposed structure and key services and resources to be provided;focus on X � importance of a Diversity, Equity and Inclusion plan for recruiting diverse volunteers.] 2/21 Set date, send invites and plan, early 3/21 Hold session 1A.3 Develop media campaign to introduce Volunteer Center to community organizations [to introduce community and organization leaders to the Volunteer Center, and share information about the X X X services provided.] 2/21 Work with City communications department on campaign messaging;3/21 Campaign started, Complete:4/41 1A.4 Meet with 5 organizations each month [to discuss an overview of their organization, current volunteer needs, services provided by the volunteer center, and potential new skills-based volunteer X X X X X X X X X X opportunities, review organization's Diversity, Equity and Inclusion plan (if applicable).] Start:3/21 Ongoing 1A.5 Follow-up with each organization within 3 days of visit [via email with an electronic list of services, opportunities, and resources; request organization follow the volunteer center on social media. Add X X X X X X X X X X organization to e-newsletter listsery and follow on social media.] Start: 3/21 Ongoing 1A.6 Publish a quarterly Diversity, Equity and Inclusion e-newsletter for X X X organizations [featuring announcements, upcoming opportunities, and 1 City of Dubuque 2021 VGF GRANT Timeline information about volunteer management best practices.] Start:4/21 Ongoing ' � � - • • � • • • � • � • � � • � - 1 2 3 4 5 6 7 8 9 10 11 12 - • • • - • - . • • • zo22 2022 2022 z022 2022 zozz 2022 2022 2022 zozz 2022 2022 - . . . . . . - . . . . .. - . . . . . . 1A.1 Meet with 5 organizations each month [to discuss an overview of their organization, current volunteer needs, services provided by the volunteer X X X X X X X X X X X X center, and potential new skills-based volunteer opportunities.] Start:1/21 Ongoing 1A.2 Follow-up with each organization within three days [via email with an electronic list of services, opportunities, and resources. Add organization to X X X X X X X X X X X X e-newsletter listsery and follow on social media.] Start:1/21 Ongoing 1A.3 Publish a quarterly Diversity, Equity and Inclusion e-newsletter for organizations [featuring announcements, upcoming opportunities, and X X X X information about volunteer management best practices.] Start:4/21 Ongoing 1A.4 Conduct annual survey of organizations [to evaluate quality of services provided by the Volunteer Center, impact of the services provided by the volunteer center, level of engagement of volunteers within their X X X organization, and services they would like the Volunteer Center to provide in the future.] Start 5/21 Survey development, 6/21 Implementation, 7/21 Data Evaluation 1A.6 Conduct annual check-in calls or meetings with organizations [to discuss updates within the organization, as well as updates on services and X X X X X X X X X X X X activities provided by the Volunteer Center.] Start:1/21 Ongoing � � • - • • � • • • • • � • • � • � - 1 2 3 4 5 6 7 8 9 10 11 12 - � • � - • - • � • • 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 - . � . � . � - . . . . . . - � . . � . . 1A.1 Meet with 5 organizations each month [to discuss an overview of X X X X X X X X X X X X their organization, current volunteer needs, services provided by the 2 City of Dubuque 2021 VGF GRANT Timeline volunteer center, and potential new skills-based volunteer opportunities.] Start:l/21 Ongoing 1A.2 Follow-up with each organization within three days [via email with an electronic list of services, opportunities, and resources.Add X X X X X X X X X X X X organization to e-newsletter listsery and follow on social media.] Start: 1/21 Ongoing 1A.3 Publish a quarterly Diversity, Equity and Inclusion e-newsletter for organizations [featuring announcements, upcoming opportunities, and X X X X information about volunteer management best practices.] Start:4/21 Ongoing 1A.4 Conduct annual survey of organizations [to evaluate quality of services provided by the Volunteer Center, impact of the services provided by the volunteer center, level of engagement of volunteers X X X within their organization, and services they would like the Volunteer Center to provide in the future.] Start S/21 Survey development, 6/21 Implementation, 7/21 Data Evaluation 1A.6 Conduct annual check-in calls or meetings with organizations [to discuss updates within the organization, as well as updates on services X X X X X X X X X X X X and activities provided by the Volunteer Center.]Start: 1/21 Ongoing - � • • - • � � - • • � • 1 2 3 4 5 6 7 8 9 10 11 12 � • � - � • • � � � • 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 . . . . . - � � . . . . . . . . 1B.1. Sign MOU with ICVS to get a Get Connected site in place Start: X 1/21 Complete:1/21 1B.2. Follow-Up with Get Connected Staff[to providing branding information for the site, participate in live webinars.] Start:1/21 X X Complete:2/21 1B.3. Share information for organizations about Get Connected, [it's benefits, how to get started, and user tips in initial outreach materials, launch events, in-person meetings, organization e-newsletters,trainings, X X X X X X X X X X volunteer manager professional development gatherings, and technical assistance sessions.] Start:3/21 Ongoing 3 City of Dubuque 2021 VGF GRANT Timeline 1B.4. Post internal Volunteer Opportunities on Get Connected site X X X X X X X X X X X Start:2/21, Ongoing 1B.5. Review organizations' listings and opportunity postings and provide feedback [on how to make improvements to be more effective.] X X X X X X X X X Start: 4/21, Ongoing 1B.6. Highlight opportunities posted on Get Connected on the Volunteer Center website, social media, local newspaper spotlight, local access X X X X X X X X X channel spotlight, and volunteer e-newsletter.Start: 4/21 Ongoing 1B.7. Include information about Get Connected in all outreach [including the Community Marketing Campaign, Employer Outreach Plan, and Day X X X X X X X X X of Service outreach to encourage citizens to visit Get Connected to find volunteer opportunities.]Start: 4/21, Ongoing - � � � - � � � - � • � • 1 2 3 4 5 6 7 8 9 10 11 12 • • • - • • . • • • . zozz 2022 2022 zozz 2022 zozz 2022 2ozz 2022 zoz2 2022 2022 . . . . . - . � . . . . . . . . 16.3. Share information for organizations about Get Connected, [it's benefits, how to get started, and user tips in initial outreach materials, launch events, in-person meetings, organization e-newsletters,trainings, X X X X X X X X X X X X volunteer manager professional development gatherings, and technical assistance sessions.] Start:1/21 Ongoing 1B.4. Post internal Volunteer Opportunities on Get Connected site X X X X X X X X X X X X Start:1/21 Ongoing 1B.5. Review organizations' listings and opportunity postings and provide feedback [on how to make improvements to be more effective.] Start: X X X X X X X X X X X X 1/21 Ongoing 1B.6. Highlight opportunities posted on Get Connected on the Volunteer Center website, social media, local newspaper spotlight, local access X X X X X X X X X X X X channel spotlight, and volunteer e-newsletter.Start:1/21 Ongoing 1B.7. Include information about Get Connected in all outreach [including the Community Marketing Campaign, Employer Outreach Plan, and Day X X X X X X X X X X X X of Service outreach to encourage citizens to visit Get Connected to find volunteer opportunities.]Start:1/21 Ongoing 4 City of Dubuque 2021 VGF GRANT Timeline - � � • - • � � - � • � • 1 2 3 4 5 6 7 8 9 10 11 12 � � � - � • • � � � . 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 . . . . . - . . . . . . . . . . 16.3. Share information for organizations about Get Connected, [it's benefits, how to get started, and user tips in initial outreach materials, launch events, in-person meetings, organization e-newsletters,trainings, X X X X X X X X X X X X volunteer manager professional development gatherings, and technical assistance sessions.] Start:1/21 Ongoing 16.4. Post internal Volunteer Opportunities on Get Connected site X X X X X X X X X X X X Start:1/21 Ongoing 1B.5. Review organizations' listings and opportunity postings and provide feedback [on how to make improvements to be more effective.] Start: X X X X X X X X X X X X 1/21 Ongoing 1B.6. Highlight opportunities posted on Get Connected on the Volunteer Center website, social media, local newspaper spotlight, local access X X X X X X X X X X X X channel spotlight, and volunteer e-newsletter.Start:1/21 Ongoing 1B.7. Include information about Get Connected in all outreach [including the Community Marketing Campaign, Employer Outreach Plan, and Day X X X X X X X X X X X X of Service outreach to encourage citizens to visit Get Connected to find volunteer opportunities.]Start:1/21 Ongoing - - � � � • • � � - � - � - - 1 2 3 4 5 6 7 8 9 10 11 12 - - - z021 2021 2021 zozl 2021 2oz1 2021 2021 2021 2021 2021 2021 Meet with 5 organizations each month to support the development of the organization's Diversity, Equity and Inclusion volunteer recruitment and retention strategies. Encourage the development of internal X X X X X X X X X X Employer Volunteer Initiatives for the organization's employees. Start: 3/21 Ongoing Publish a quarterly Diversity, Equity and Inclusion e-newsletter for organizations [featuring announcements, upcoming opportunities, and X X X information about volunteer management best practices.] Start:4/21 Ongoing 5 City of Dubuque 2021 VGF GRANT Timeline Work with nonprofits, schools and government organizations to develop needs profiles around the organization's volunteer needs. X X X X X X X Start:6/21 Ongoing Work with City of Dubuque's Human Resources and Public Information office to disseminate volunteer opportunities and to engage staff to X X X X X X X X X X complete a Get Connected volunteer profile. Start:3/21 Ongoing - - � � � • • � � - � - � - - 1 2 3 4 5 6 7 8 9 10 11 12 - - - z022 2022 2022 zozz 2022 zozz 2022 2ozz 2022 zoz2 2022 2022 Meet with 5 organizations each month to support the development of the organization's Diversity, Equity and Inclusion volunteer recruitment and retention strategies. Encourage the development of internal X X X X X X X X X X X X Employer Volunteer Initiatives for the organization's employees. Start:3/21 Ongoing Publish a quarterly Diversity, Equity and Inclusion e-newsletter for organizations [featuring announcements, upcoming opportunities, and X X X X information about volunteer management best practices.] Start:4/21 Ongoing Work with nonprofits, schools and government organizations to develop needs profiles around the organization's volunteer needs. X X X X X X X X X X X X Start:6/21 Ongoing Work with City of Dubuque's Human Resources and Public Information office to disseminate volunteer opportunities and to engage staff to X X X X X X X X X X X X complete a Get Connected volunteer profile. Start:3/21 Ongoing - - � � � • • � � - � - � - - 1 2 3 4 5 6 7 8 9 10 11 12 - - - 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 Meet with 5 organizations each month to support the development of the organization's Diversity, Equity and Inclusion volunteer recruitment and retention strategies. Encourage the development of internal X X X X X X X X X X X X Employer Volunteer Initiatives for the organization's employees. Start:3/21 Ongoing 6 City of Dubuque 2021 VGF GRANT Timeline Publish a quarterly Diversity, Equity and Inclusion e-newsletter for organizations [featuring announcements, upcoming opportunities, and X X X X information about volunteer management best practices.] Start:4/21 Ongoing Work with nonprofits, schools and government organizations to develop needs profiles around the organization's volunteer needs. X X X X X X X X X X X X Start:6/21 Ongoing Work with City of Dubuque's Human Resources and Public Information office to disseminate volunteer opportunities and to engage staff to X X X X X X X X X X X X complete a Get Connected volunteer profile. Start:3/21 Ongoing • � � - � - - 1 2 3 4 5 6 7 8 9 10 11 12 2oz1 2021 2021 zo21 2021 2oz1 2021 2021 2021 zozl 2021 2021 Produce a bi-annual organization/volunteer recognition ceremony [National Service Recognition Day(April)for National Service X X Organizations; Extra Mile Day (November) for community organizations/volunteers]Start:4/21 Ongoing Work with City of Dubuque's Human Resources and Public Information office to disseminate volunteer opportunities and to engage staff to X X X X X X X X X X complete a Get Connected volunteer profile. Start:3/21 Ongoing • � � - � - - 1 2 3 4 5 6 7 8 9 10 11 12 zozz 2022 2022 zo22 2022 2022 2022 2022 2022 zoz2 2ozz 2022 Produce a bi-annual organization/volunteer recognition ceremony [National Service Recognition Day(April)for National Service X X Organizations; Extra Mile Day (November) for community organizations/volunteers]Start:4/21 Ongoing Work with City of Dubuque's Human Resources and Public Information office to disseminate volunteer opportunities and to engage staff to X X X X X X X X X X X X complete a Get Connected volunteer profile. Start:3/21 Ongoing 7 City of Dubuque 2021 VGF GRANT Timeline � � � - � 1 2 3 4 5 6 7 8 9 10 11 12 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 Produce a bi-annual organization/volunteer recognition ceremony [National Service Recognition Day(April)for National Service X X Organizations; Extra Mile Day (November) for community organizations/volunteers]Start:4/21 Ongoing Work with City of Dubuque's Human Resources and Public Information office to disseminate volunteer opportunities and to engage staff to X X X X X X X X X X X X complete a Get Connected volunteer profile. Start:3/21 Ongoing ' � - - � � • � � � � � � • � - - � � • � • 1 2 3 4 5 6 7 8 9 10 11 12 ' " ' ' ' " ' ' ' ' ' ' 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 . . . . . . . . . . . Attend Bi-Annual (or as scheduled) Dubuque Community Organization's Active In Disaster(COAD) meetings and participate in emergency x x x X x x x x x X x x disaster drills as scheduled.Start:1/21 Ongoing Conduct Bi-Annual Volunteer Reception Center training to educate community members on how to set up and implement and use a � X volunteer reception center during times of disaster. Start:5/21 Ongoing Monitor and support all community member participating in the Equitable Fine and Fee Reform program to complete volunteer service in lieu of barriers-work with the community member on identifying � � � X X X X X X barriers and identify solutions to those barriers to encourage successful completion of the volunteer service. Start:4/21 Ongoing ' � - - � � • � � � � � � • � - - � � • � • 1 2 3 4 5 6 7 8 9 10 11 12 • • • • • • - • - • - • • 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 . - - . . . . - . . - . Produce a bi-annual organization/volunteer recognition ceremony [National Service Recognition Day(April)for National Service x x x X x x x x x X x x 8 City of Dubuque 2021 VGF GRANT Timeline Organizations; Extra Mile Day (November) for community organizations/volunteers]Start:4/21 Ongoing Conduct Bi-Annual Volunteer Reception Center training to educate community members on how to set up and implement and use a X X volunteer reception center during times of disaster. Start:5/21 Ongoing Monitor and support all community member participating in the Equitable Fine and Fee Reform program to complete volunteer service in lieu of barriers-work with the community member on identifying x � � �yl � x x X x x x barriers and identify solutions to those barriers to encourage successful completion of the volunteer service. Start:4/21 Ongoing ' � - - � • - • � � • � � � - � - - � � • � • 1 2 3 4 5 6 7 8 9 10 11 12 ' " • ' ' - ' - ' - ' ' - 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 . - - . . . . - . . - . Produce a bi-annual organization/volunteer recognition ceremony [National Service Recognition Day(April)for National Service x x x X x x x x x X x x Organizations; Extra Mile Day (November) for community organizations/volunteers]Start:4/21 Ongoing Conduct Bi-Annual Volunteer Reception Center training to educate community members on how to set up and implement and use a X X volunteer reception center during times of disaster. Start:5/21 Ongoing Monitor and support all community member participating in the Equitable Fine and Fee Reform program to complete volunteer service in lieu of barriers-work with the community member on identifying barriers x � � �yl � x x X x x x and identify solutions to those barriers to encourage successful completion of the volunteer service. Start:4/21 Ongoing 9 APPENDIX A. 2021 VOLUNTEER FUND RFA- BUDGET NARRATIV TM You must enter your budget directly in IowaGrants. The purpose of the budget checker is to serve as a tool for you as you work through your budget. The ch� as a help. Please enter your calculations and budget information for CNCS and Grantee share in the included in the Budget Worksheet should be identical to the information you enter in the IowaGrants budc Cells in RED have an error, see the "Note"for assistance with any errors. Section I CNCS Share A. Personnel Coordinator(835 horus @ 23.83/hour) $19,903 Assistant City Manager(48 hours @78.79/hour-includes fringe) Assistant City Attorney(48 hours @86.68/hour-includes fringe) City Attorney(24 hours @103.15/hour-includes fringe) Human Rights Director(48 hours @68.19/hour-includes fringe) Community Engagement Coordinator(150 hours @40.80/hour-includes fringe) Organizational Equity Coordinator(150 hours @ 39.97/hour-includes fringe) Section I.A Personnel Total $19,903 B. Personnel Frinqe Benefits Note:If a fringe benefit amount is over 30%,please list covered items separately and justify the high cost. Holidays, leave, and similar vacation benefits are not included in the fringe. Coordinator Fringe(FICA @$1523+IPERS @$1879) $3,402 Section I.B Personnel Fringe Benefits Total $3,402 C. Staff Travel Volunteer lowa Required travel to training(2 trips to Des Moines @.575/mile(agency rate)"800 mile: $0 Section I.0 Staff Travel Total $0 E. Supplies Note:You must individually list any single item costing$1,000 or more. Laptop for Community Outreach Coordinator(Agency Rate of$2,800, includes laptop,2 monitors+c Section I.E Supplies Total $0 F. Contracts &Consultants Note:Daily rate must be included in the calculation. Section I.F Contracts &Consultants Total $0 G.1 Staff Traininq Section I.G.1 Staff Training Total $0 H. Evaluation Section I.H Evaluation Total $0 I. Other Proqram Operatinq Costs Volunteer Transportation Support-Bus Fair(100 11-ride punch cards�$15=$1500) Volunteer Childcare Reimbursement(200 hours @$15/hour) $3,000 Criminal History Checks($30/staff @ 7 staff) $210 Web-Based Volunteer Portal($150/month=$1800) $1,800 Section I.I Other Program Operating Costs Total $5,010 Section I Total $28,315 Section II: Administrative/Indirect Costs CNCS Share A: Corporation Fixed Percentaqe Method If you are using a State or Federally Approved Indirect Cost Rate,do not enter amounts here,enter in B. Corporation Fixed Amount $�,489 Commission Fixed Amount Section III.A Total $1,489 B: Federallv Approved Indirect Cost Rate Method If you are using the Corporafion Fixed Percentage Method,do not enter amounts here,enter in A. Indirect Cost Rate using MTDC Method:* (enterRate) Corporation Fixed Amount Commission Fixed Amount Section III.B Total (enter tota/s in eGrants) $0 Section III Total $1,489 Budget Total $29,804 Match Percent 49.75% Note: *These calculations assume the Modified Total Direct Costs(MTDC)method is used for the Federally Approved Indirect Cc applied to them. A manual calculation should be performed for maximum total CNCS and Grantee Share Administration and maxi if MTDC is used but certain amounts in Section I and II are not part of the base that the rate should be applied to. In such a case, enter the appropriate numbers in place of the formulas. This worksheet is adapted from a form originally created by the OneStar Foundation of Austin, Texas. ; GENERATION /E WORKSHEET �cker is formatted to show errors cells below. The information �et. Grantee Share TOTAL $19,903 $3,782 $3,782 $4,161 $4,161 $2,476 $2,476 $3,273 $3,273 $6,120 $6,120 $5,996 $5,996 $0 $0 $0 $25,807 $45,710 $3,402 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,402 $o $o $o $o $o $o $o $o $o $o $0 $0 $2,soo $2,$00 $o $o $o $o $o $o $o $o $o $2,800 $2,800 $o $o $o $o $o $o $o $o $o $o $0 $0 $o $o $o $o $o $o $o $o $o $o $o $0 $o $1,500 $1,500 $3,000 $210 $1,800 $0 $0 $0 $0 $o $o $1,500 $6,510 $30,107 $58,422 Grantee Share TOTAL CNCS share may be<or= Grantee Share should be $1,489 to 5.00% -10.00%or less #REF! $0 $0 $1,489 Maximum Grantee Share $0 based on Rate Entered N/A CNCS share may be<or= to 5.00% - $0 $0 $0 $0 $1,489 $30,107 $59,911 50.25% There is no minimum match required in 2021. �st Rate and are maximums if all amounts reported to Section 1 of the grant are eligible to have the indirect rate mum for Section 111.8 if an organization with a federally approved indirect rate uses a base other than MTDC or the formulas in the yellow cel/s in Section 11 Grantee Share should be disregarded, and the applicant should Multicu tural � FAMILY � ENTER TheRubySuttonBuilding� DUBUQUE November 16, 2020 Volunteer Iowa BOAR� oF 1963 Bell Avenue, Suite 200 DIRECTORS Des Moines, IA 50315 RE: Equitable Community Service Project-Letter of Support Officers: Chris Johnson Dear Volunteer Iowa: President On behalf of the Multicultural Family Center,please accept this letter of support for the nnariene wouer City of Dubuque in their application for their Equitable Community Service Project. Vice President The Multicultural Family Center empowers all families and community members of Danielle Stowell Dubuque to reach their potential and build unity through diversity, equity, and Secretary inclusion. On July 9, 2005, the Multicultural Family Center began as a grassroots abnay Rawai organization that met in a storefront at 1340 White Street. Eventually, a strategic rreasurer decision was made to align mare closely with the City of Dubuque. As part of the formation of this public/private partnership, we moved to a City-owned space at 1157 Members: Central Avenue on September 15, 2009. Our partnership with the City has allowed us to evolve as a nonprofit organization in many other important ways, solidifying our Claudette Bees sense of purpose as we move forward. Pauline Chilton Dubuque has struggled with racial inequities since it is inception as a City, and we May Ann Conzett continue to struggle. Our organization was birthed out of a need for diverse �r. Mary��tau communities to have a space within Dubuque and we continue to serve our diverse Doug Henry community members. Representation matters more than ever. The Multicultural Family Keuy�arson Center supports the City of Dubuque's efforts to engage more communities of color, Evelyn Nadeau low-income and marginalized community members in community service. Our �onn stewart organization and our community would benefit substantially from volunteers who look scott Tne�ser, like the youth that we serve, and for these youth to engage with people from different backgrounds. STAFF We believe this project will help us achieve our mission of: "The Multicultural Family Jacqueline Hunter Center envisions an equitable and inclusive Dubuque built on a foundation of Director understanding and collaboration across all cultural groups committed to producing Sarah Petersen engaged families and community members. The Center serves as an inviting and safe Assistant Director place for community members, stimulates connections, and provides programs to foster Heidi zuii civic engagement and social and economic success." Site Supervisor vara�opez If you require more information, please contact us at info@mfcdbq.org or Site Supervisor 563-582-3681. Tessie Strohm AmeriCorps �, 'y� � Teen Specialist r�� f, �;; � 'F �►'� �� `''��'�� . �'"�� ,. � � �� c�� -.. �.; �, �. ' '�,=-.':�� - �• C11I'1S JOl1T1SOri � � � � � fr� er�� ` � Multicultural Family Center ��`' � - �,�� Board President � �'� �1 �; ,; i � � ii � � � � TO: Interested Persons and Organizations FROM: City of Dubuque City Attorney's Office SUBJECT: Job Opportunity ASSISTANT CITY ATTORNEY DEPARTMENT: City Attorney's Office ANNUAL SALARY RANGE: $79,685 to $104,062 GENERAL STATEMENT OF DUTIES: Performs legal duties under the supervision of the City Attorney; performs related work as required. DISTINGUISHING FEATURES OF THE CLASS: Under the supervision of the City Attorney, conducts the legal activities of the City. Work involves responsibility for providing sound and efficient legal services to the City Manager, City Council, boards, commissions and other municipal officials. Work includes the preparation and presentation of all cases in court for the City, whether the City is plaintiff, defendant or intervenor, and the investigation and disposition of claims against the City. EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Under the supervision and direction of the City Attorney, drafts and reviews the draft of ordinances, resolutions, contracts and other legal documents; prepares civil cases for trial and investigates claims and complaints by or against the City; tries cases before city, state and federal courts and commissions; prepares legal opinions for the City officials and governing bodies with respect to suits to be filed, warrants to be issued or other legal action; contacts attorneys, claimants, insurance companies, and others concerning damage claims, special assessment proceedings, license fees and other difficulties or infractions; attends various City commission and board meetings to advise on legal problems and questions; performs related work as required by the City Attorney. KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Ability to prepare and conduct cases effectively. Ability to research, organize, interpret and apply legal principles and knowledge to complex legal problems. Ability to make clear and pertinent statements, orally and in writing. Ability to establish and maintain effective working relationships with employees, officials of other departments and the general public; demonstrates ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships; demonstrated ability to be a team player; desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Experience in the practice of law or law- related field, including some experience involving municipal law. Graduation from a recognized school of law. Admitted to the lowa Bar. APPLICATION: Please submit an application to Barry A. Lindahl, City Attorney, Suite 330, 300 Main Street, Dubuque, lowa 52001-6946 by December 20, 2010. The City Attorney's Office may be contacted at (563) 583-4113. The employment application, benefit summary and job description are available at www.cityofdubuque.orq. Women, minorities and qualified persons with disabilities are encouraged to apply. AN EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER HUMAN RIGHTS DIRECTOR DEPARTMENT: Human Rights GENERAL STATEMENT OF DUTIES: Manages the activities of the Human Rights Department; performs related work as required. DISTINGUISHING FEATURES OF THE CLASS: This is responsible administrative work in directing the activities of the Human Rights Department. The work in this class involves responsibility for administering the City's Human Relations Ordinance; investigating complaints of discrimination in employment, public accommodations, housing and credit; initiating, conducting and administering education and out-reach programs and administering the City's Affirmative Action Program. The employee in this class reports to the City Manager and receives policy direction from the Human Rights Commission. The work requires the exercise of independent judgment and is performed with relative independence. Work is reviewed by the Human Rights Commission and the City Manager through reports, conferences and results achieved. EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Receives, investigates, and makes determinations on the merit of civil rights complaints, handling mediation and conciliation when necessary; solves civil rights complaints at the lowest level and process complaints which mature into formal charges; conducts jurisdictional reviews and legal analyses and refers nonjurisdictional complaints to the appropriate agency; develops programs and cooperates with other agencies and organizations, both public and private, in planning and conducting programs designed to eliminate racial and cultural tensions; confers with representatives of Federal, State and local agencies and citizen groups on human rights issues and activities; reviews legislative issues relating to human rights issues, and attends meetings of professional organizations; evaluates complaint trends and the progress of human rights programs; prepares agenda items for Human Rights Commission Meetings, and performs commissioner orientation and training; develops general policies of review by the Human Rights Commission; confers with the Human Rights Commission and the City Manager on department activities and provides advice on human rights issues; prepares long range plans, budgets, work programs and annual reports related to the various activities of the department; administers the City's Affirmative Action program by reviewing contract compliance, assisting in implementation, monitoring training, upward mobility and promotion programs as it relates to protected class employees and assisting in goal-setting; supervises professional and technical employees in the Human Rights Office and oversees recordkeeping activities; reviews and analyzes methods and perFormance to find better ways of increasing effectiveness and improving results; participates in the Management Team; maintains good public relations. KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Thorough knowledge of the origin and cause of discrimination and the source of current information in human relations and related fields; good knowledge of the current trends and developments in equal employment opportunity and contract compliance programs relating to affirmative action; knowledge of alternative service level (modified zero base) budgeting systems and perFormance based evaluation systems; knowledge of organizational development concepts, techniques and philosophies; knowledge of Civil Rights law; knowledge of administrative procedural law; knowledge of negotiation and facilitation techniques; knowledge of investigative techniques; knowledge of applied statistics; knowledge of test validation principles and techniques; ability to evaluate the needs of the community and effectiveness of social programs; ability to plan, organize, present and promote outreach and education programs; ability to write detailed analytical reports; ability to communicate effectively, both orally and in writing; ability to perForm conflict resolution in highly charged and emotional situations; ability to keep accurate and confidential records; ability to plan, assign, supervise and coordinate the activities of employees; ability to determine long- range needs and to plan and organize work for the accomplishment of objectives; ability to establish and maintain effective working relationships with commission members, employees, city, state and federal officials, representatives of other agencies and the general public; ability to make decisions, recognizing established practice, and to use resourcefulness and tact in solving problems; demonstrated ability to follow a participatory result-oriented, cost-conscious management style and to be sensitive to the human needs of the city organization and community; sensitivity to the attitudes, actions and reactions of protected class persons and to be able to project this to the growth of community understanding and behavior; desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Considerable professional experience in a human rights agency, preferably at the management level, and graduation from an accredited college or university, supplemented by advanced course work in law, public administration, social work, sociology, psychology or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. AN EQUAL OPPORTUNITY EMPLOYER 1998 CITY ATTORNEY GENERAL STATEMENT OF DUTIES: Conducts the legal activities of the City. DISTINGUISHING FEATURES OF THE CLASS: Work involves responsibility for providing sound and efficient legal services to the City Council, City Manager, Department and Division Managers, boards, commissions and other municipal officials. Work includes the preparation and presentation or supervision of litigation before courts and other tribunals for and against the City, and the investigation and recommendation of the disposition of claims by and against the City. Supervises Assistant City Attorneys and Administrative Staff. Prepares budget and financial documents for City Attorneys Office EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Drafts or reviews drafts of ordinances, resolutions, contracts and other legal documents; prepares civil cases for trial; investigates claims and complaints by or against the City; represents the City in litigation before city, state and federal courts and administrative agencies and commissions or supervises outside counsel who represent the City; prepares legal opinions for City officials and governing bodies with respect to suits to be filed or other legal actions; contacts attorneys, claimants, insurance companies, and others concerning damage claims and other legal issues; attends City Council meetings and various City commission and board meetings to advise on legal issues and questions. KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Ability to prepare and conduct litigation effectively. Ability to research, organize, interpret and apply legal principles and knowledge to complex legal problems. Ability to make clear and accurate statements, orally and in writing. Ability to establish and maintain effective working relationships with City employees, officials of other departments and the general public; demonstrates ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships; demonstrated ability to be a team player; desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Substantial experience in the practice of law or law-related field, including significant experience involving municipal law; graduation from an accredited law school; member of the lowa bar. ASSISTANT CITY MANAGER GE-44 GENERAL STATEMENT OF DUTIES: The Assistant City Manager perForms responsible administrative work in conducting legislative analysis and coordinating the City's intergovernmental relations and public affairs efforts to enact and influence legislation affecting the City and identify and pursue governmental and non-governmental funding opportunities for City activities; and perForms related work as required. The ideal candidate possesses the ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships; works effectively as a member of a team; and desires to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. DISTINGUISHING FEATURES OF THE CLASS: The employee in this class is responsible for conducting legislative analysis and coordinating the City's intergovernmental relations and public affairs efforts to enact and influence legislation affecting the City, identifying and cultivating grant opportunities with philanthropic foundations and organizations and maintaining effective working relationships with local, state, federal and other governmental officials. The work is performed as assigned by the City Manager in accordance with general policies and guidelines established, and is reviewed through conferences, reports and results achieved. The scope of the assignments require independent judgment, discretion, diplomacy and tact. The nature of the work performed requires the employee to establish and maintain effective working relationships with other City employees, business and community groups, local, state and federal elected and appointed government officials,foundations, representatives of the media and the general public. ESSENTIAL DUTIES: • Prepares policy analysis and recommendations for the City Manager's consideration on a wide variety of legislative issues; • Analyzes and evaluates legislative issues as they develop and as assigned by the City Manager; • Meets with City, county, state and federal elected and appointed government officials in order to maintain effective working relationships and alliances; • Researches grant opportunities in order to identify and develop additional revenue sources for the City; and community needs and reports findings and recommendations to the City Manager as part of the City's planning process related to the development of legislative and funding initiatives; • Cultivates grant opportunities with philanthropic foundations and organizations; • Serves as the City's legislative liaison; • Conducts studies and develops information in support of the City's legislative initiatives; • Attends meetings, conferences, workshops and training sessions and reviews publications to remain current on legislation that may affect the City; and meetings of the City Council and various legislative committees; • Provides technical assistance and advice to other City departments in preparing grant applications; and a wide variety of staff support to the City Manager; • Monitors changes in the lowa Administrative Code; • Assists the City Manager in keeping the City Council informed; • Coordinates meetings with state and federal legislators and their staff; • Interprets the City's legislative initiatives through news releases, speeches, radio addresses and contacts with community groups, both public and private; • Participates in the Management and Department Manager teams. ESSENTIAL KNOWLEDGE, SKILLS AND ABILITIES: • Considerable knowledge of the principles, practices and ethics of public administration; research techniques, methods and procedures; federal and state legislative processes and issues; federal and state grant programs and grant application and administration processes; the relationships within City government and with other levels of government; the protocols of county, state and federal governments; grant opportunities made available through philanthropic organizations and foundations; and legislative lobbying policies, practices and techniques. • Knowledge of organizational development concepts, techniques and philosophies. • Skilled at writing clear and concise reports, memorandums and letters; analyzing legislative programs and developing successful lobbying plans and programs; communicating clearly, both orally and in writing; establishing and maintaining effective working relationships with local, state and federal elected and appointed government officials, City employees, representatives of other agencies and the general public; planning and organizing work for the accomplishment of objectives; working effectively in complex political environments; condensing complicated legislative issues into easily understandable written and oral presentations; and working independently and managing multiple projects simultaneously. • Ability to make decisions, recognizing established practices and use resourcefulness and tact in solving problems; handle confidential information with tact and discretion; and perform a wide variety of duties and responsibilities with accuracy and speed under pressure of time-sensitive deadlines. ACCEPTABLE EXPERIENCE AND TRAINING: Considerable experience in working with legislative bodies and in grants procurement and possession of a bachelor's degree in Business or Public Administration, Political Science or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. RESIDENCY REQUIREMENT: Employee shall establish their principle place of residence within the corporate limits of the City of Dubuque as soon as practicable after appointment, but within two years of appointment. FLSA STATUS: Exempt The City of Dubuque is an equal opportunity employer. All applicants will receive consideration for employment without regard to race, color, religion, age, sex, sexual orientation, gender identity, national origin, disability or veteran status. Formatted 09-03-2020 kd City of Dubuque-Class Specification Bulletin Close this window Americorps J'I:_:{'Cl 1'f'I� ��___. � �� E P rog ra m D i recto r Class Code: 1185 ,w�;�::;�,��:,��t��;fr�t�,��r�..,.:;�;�; Bargaining Unit: General Employees CITY OF DUBUQUE Established Date: May 29, 2014 Revision Date: Aug 31, 2017 SALARY RANGE $55,000.00 Annually DESCRIPTION: DEPARTMENT: Leisure Services ANNUAL SALARY: $55,000 GENERAL STATEMENT OF DUTIES: The AmeriCorps Program Director is responsible for providing leadership to and management of the AmeriCorps Partners in Learning program. General duties include program and site management; community engagement and strengthening; recruiting, training and supervising AmeriCorps members; grant writing and reporting; working in partnership with the Dubuque Community Schools and other campaigns I for Grade Level Reading Partners; and related work as required. DISTINGUISHING FEATURES OF THE CLASS: The work in this class involves responsibility for leading, managing, administering and planning the Partners in Learning AmeriCorps program. Although the work is perFormed in accordance with established standards and policies, the employee in this class must exercise individual initiative and professional judgment and discretion. The Leisure Services Manager provides general supervision and reviews the work through observation, reports and conferences along with assistance on financials from the Finance Director. EXAMPLE OF DUTIES: EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Develops and maintains sound fiscal and organizational management systems and practices compliant with federal laws and regulations, Corporation for National and Community Service (CNCS) requirements and lowa Commission on Volunteer Service (ICVS) I policies and procedures; defines and revises a theory of change for how the program activities will lead to long term results, including perFormance measures with outcomes; develops and utilizes appropriate data collection instruments, analyze data gathered, reports on the performance as demonstrated by the data, and utilizes this data to make improvements to the program; develop strong partnerships with member service sites, supported by written agreements, intended to support overall program goals and quality I https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1003977&headerfooter=0[11/13/2020 2:39:06 PM] City of Dubuque-Class Specification Bulletin member experiences; ensures proper training and monitoring of sites; works with individuals and organizations to identify community needs, leverage community assets, and position program or project as a strategy for solving community problems, ideally as part of a collective impact model; utilizes sound human resource and inclusion practices and principles to recruit, enroll and retain member positions as detailed in the approved grant; provides members with written service agreements outlining program requirements; ensures that member placements are developed based upon a program design that is reflective of community needs and that member activities contribute to the program goals; effectively recruits and retains a corps that represents the overall diversity of the community it serves; develop and conducts a comprehensive member training plan, designed to ensure that members receive the federal and state required trainings, and maintains appropriate documentation thereof; works to ensure that members have the skills and training necessary to successfully carry out their specific service activities; develops partnerships that enable well-rounded, high quality training inclusive of adult learning strategies; actively participates in managing the budget of the program; works cooperatively with financial and leadership staff to develop practices that effectively plan for and manage program funds and provide for accurate, complete and current disclosure and documentation of the financial status of the AmeriCorps program; develops financial and non-financial support including, but not limited to, creating a sustainability plan, identifying potential sources of funds, developing funding and partnership proposals, presenting requests for assistance and securing adequate cash and in-kind match; plans and participates in skill and knowledge-building educational opportunities that promote personal and professional growth; cultivates leaders and champions within AmeriCorps and the national service network; submits quarterly and yearend outcome reports; coordinates, writes and submits federal grants; prepares the annual budget; visits key sites to maintain visibility and contact; conducts mid-term and exit interviews; develops member and site supervisor handbooks and updates policies and procedures; coordinates and participates in community service opportunities for volunteers (Make a Difference Day, MLK Day, National AmeriCorps Week); attends meetings, conferences and in-services with other community partners as needed; supervises, assigns and reviews the work of clerical staff. TYPICAL QUALIFICATIONS: KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Knowledge of the mission and objectives of AmeriCorps, the Corporation for National and Community Service and the lowa Commission on Volunteer Service.; knowledge of state and federal grant programs and grant application processes; knowledge of the various community programs relating to grant goals; knowledge of research methodology and standard statistical procedures; knowledge of the safety requirements related to the various program activities; ability to plan, organize and carry out community service projects effectively; ability to plan, organize, present and promote outreach and education programs; ability to maintain accurate and confidential records; ability to plan, assign, supervise and coordinate the activities of volunteers and employees; ability to determine long-range needs and to plan and organize work for the accomplishment of objectives; ability to establish and maintain positive, effective working relationships with AmeriCorps members, partners in the community, City of Dubuque staff, community leaders and the general public; ability to interpret federal and state program regulations; ability to present and speak effectively in oral and written form; ability to make decisions, recognizing established practices and to use resourcefulness and tact in solving problems; a demonstrated ability to follow a management style that is input-oriented and values problem solving and development of partnerships; demonstrated ability to work effectively as a member of a team; and a desire to be part of an organization that values service, people, integrity, responsibility, innovation and team work. I https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1003977&headerfooter=0[11/13/2020 2:39:06 PM] City of Dubuque-Class Specification Bulletin ACCEPTABLE EXPERIENCE AND TRAINING: Professional experience in an associated field and a Bachelor's Degree from an accredited college or university with major course work in psychology, social work, counseling, human resources, elementary education or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. OVERTIME STATUS: Exempt SUPPLEMENTAL INFORMATION: Women, minorities, veterans and qualified persons with disabilities are encouraged to apply. EOE https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1003977&headerfooter=0[11/13/2020 2:39:06 PM] City of Dubuque-Class Specification Bulletin Close this window _ Budget/ Financial ,�:_:{��„�.:��. ��=__. �� E Ana lyst Class Code: 1605 ,w�;�::;�,��:,��t��;fr�t�,��r�..,.:;�;�; Bargaining Unit: General Employees CITY OF DUBUQUE Established Date: Oct 25, 2019 Revision Date: May 19, 2020 SALARY RANGE $59,508.00 - $77,896.00 Annually DESCRIPTION: GENERAL STATEMENT OF DUTIES: Performs a wide variety of professional budgeting, performance measurement and lead analyst duties in support of the budget development and control function and provides complex technical staff assistance to the Finance Manager, Director of Finance and Budget and other departments; and performs related duties as required. DISTINGUISHING FEATURES OF THE CLASS: This class is responsible for the creation, distribution and explanation of the City's annual operating and capital budgets, including preparing budget instructions and appropriate documents and monitoring progress on budget preparation; assists in the preparation of the City's long-range financial projections; assists departments in specifying requirements for their annual operating budgets and expenditure plans, including training departments in the use of the system and budget development; assists in the preparation and analysis of amendments to the operating and capital budgets; provides support in the presentation of complex financial information to management and other groups; and conducts research and analysis on projects having significant impact on the department. An important component of this position is to work as part of an internal team to create a more data-driven, high performance organization focusing on outcomes and not outputs, which includes cross-departmental cooperation and integration using performance measurement and evaluation which leads to an equitable community of choice. Work is performed under the supervision of the Director of Finance and Budget, and in accordance with general policies and guidelines established by the City Manager and City Council. Work is reviewed by the Director of Finance and Budget through meetings, reports and results achieved. This position requires the ability to work non-traditional hours during budget season. EXAMPLE OF DUTIES: EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Compiles, reviews and analyzes data submitted by departments and divisions https://agency.governmentjobs.com/dubuqueia/default.cfm?action=specbulletin&C1assSpecID=13ll553&headerfooter=0[l l/13/2020 2:40:02 PM] City of Dubuque-Class Specification Bulletin for inclusion within the City's annual budget within the budget preparation timeframe; and the City's five-year capital improvement program. Participates in the completion of the City's Annual Budget and Capital Improvement Program documents; attends budget meetings and public hearings; provides advisory services to departments on funding methods and sources; and recommends appropriate budgeting procedures for unique situations. Provides detailed budgetary analyses and recommendations; assists departments in the preparation and evaluation of performance measurement indicators; completes special analytical assignments; and develops budget instructions and request forms. Identifies policy or procedural issues, formulates resolutions for recommendation to the Director of Finance and Budget, and directs the implementation of approved resolutions. Analyzes and reviews budget expenditures and revenue estimates, ensuring compliance with state and municipal laws; and builds databases and spreadsheets of financial, economic, investment, financial market and other data using information and financial models to generate forecasts, analyses, and reports of financial, investment and revenue issues. Collects, compiles and analyzes information from various sources on a variety of specialized topics including complex financial, analytical, budget or administrative issues. Performs special cost, trend, impact and other analyses; drafts reports and recommendations; evaluates the impact of legislative actions on the City and taxpayers; and collects data and prepare reports regarding amendments to the operating budget or capital improvement plan. Monitors the budget through the fiscal year, ensuring compliance with the amended budget and making the Director of Finance and Budget aware of any budgeting issues. Makes recommendations to the Director of Finance and Budget regarding cost saving or profit generating opportunities and profitability improvement strategies. Participates in the preparation of financial and budgetary reports; uses available tools to create, administer and distribute reports for analysis including budgets to actuals, revenue and expense trends and detailed information at the transactional level. Monitors budget execution; identifies discrepancies between budget forecasts and actual expenditures; and analyzes financial information to determine present and future financial performance. Works with the Director of Finance and Budget to improve methods, communication and customer satisfaction with departments and the general public. Participates in various department and external committees; responds to resident's questions and service requests in a courteous, equitable and timely manner; participates in Leadership Team meetings; participates in the City's intercultural competency training and program; and coordinates with committees designed to integrate high-performance government principals into the City of Dubuque. TYPICAL QUALIFICATIONS: ESSENTIAL KNOWLEDGE, SKILLS AND ABILITIES: Knowledge of: • Current practices and principles used in budget development, implementation, monitoring and administration; • Generally accepted accounting principles and governmental accounting principles; , • General laws and policies governing finance practices and procedures; • Research techniques, methods and procedures; and diversity, equity and inclusion. Ability to: • Prepare accurate and reliable reports containing findings, recommendations and conclusions on budget-related matters; • Determine long range needs and fiscally plan and organize work for the accomplishment of objectives; • Apply financial techniques such as accounting, statistics or math to develop spreadsheet analysis; • Provide technical budget services in planning, preparation and execution; I https://agency.governmentjobs.com/dubuqueia/default.cfm?action=specbulletin&C1assSpecID=13ll553&headerfooter=0[l l/13/2020 2:40:02 PM] City of Dubuque-Class Specification Bulletin • Independently research, analyze, evaluate and solve complex analytical problems; • Effectively use research methods and statistical techniques in the compilation of data to perform budget analysis; • Proactively seek new or additional on-the-job training opportunities to obtain mastery over tasks; • Expand personal knowledge and add value to the work group; • Provide consistent, timely and high quality work that has been self-reviewed for accuracy and completed in entirety; • Establish and maintain effective working relationships with employees, the City Council, the general public and public and private agencies; • Visualize, gather information, articulate, analyze, solve complex problems and make decisions; • Exercise independent judgment; • Prioritize a heavy workload under the pressure of competing assignments; • Work effectively as a member of a team. • Highly advanced proficiency in Microsoft Excel, including the functions of pivot tables, � complex formulas, charts, graphs while maintaining data integrity. • Advanced proficiency utilizing Microsoft Word, including formatting, creating table of contents and datalinks. • Excellent verbal, written and interpersonal communication skills. • Strong organizational skills. • Demonstrated ability to follow a management philosophy that is input-oriented and values equity, problem solving, and the development of partnerships. • Values service, people, integrity, responsibility, innovation, and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Experience in budget/finance analysis or accounting; experience working with a diverse workforce and population; possession of a Bachelor's degree in Accounting, Finance, Business, Management, Financial Mathematics or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities is required. Experience in local, state, or federal government budget or finance; and a Master's degree in Business Administration or a related field are preferred. SUPPLEMENTAL INFORMATION: OVERTIME STATUS: Exempt RESIDENCY REQUIREMENT: Employee shall establish their principle place of residence within thirty (30) miles of their place of employment as soon as practicable after appointment, but within two years of appointment. The City of Dubuque is an equal opportunity employer. All applicants will receive consideration for employment without regard to race, color, religion, age, sex, sexual orientation, gender identity, national origin, disability or veteran status. https://agency.governmentjobs.com/dubuqueia/default.cfm?action=specbulletin&C1assSpecID=13ll553&headerfooter=0[l l/13/2020 2:40:02 PM] City of Dubuque-Class Specification Bulletin Close this window Community ,��:_.{��,��. ��=__. Engagement Class Code: �� E' Coord i nator 1965 i�'�il4�i'J'��!i'i'2'i�7T t�ft'��5'�f��f�yi7,�;i Bargaining Unit: Non-assigned Employees CITY OF DUBUQUE Revision Date: Nov 1,2018 SALARY RANGE $55,660.00 - $72,779.00 Annually DESCRIPTION: GENERAL STATEMENT OF DUTIES: This position is designed for a creative, energetic individual who is interested in catalyzing resident participation in community and government. The person in this position performs responsible administrative work in providing strategies, planning, facilitation, and development services to City management and departments, and for creating and implementing a long-term community engagement plan that includes consistent and effective communication, engagement, and participation in local government and community building processes and supporting an inclusive community. The person in this position is an important team member supporting the efforts to become a high-performance organization that is data driven and outcome focused with the ultimate goal of creating an equitable community of choice, through planning, partnerships and people. Performs related duties as required. DISTINGUISHING FEATURES OF THE CLASS: The work in this class involves responsibility for creating and implementing systems to engage community members in local government and as partners in collaborating to impact community issues. The work requires the exercise of independent judgment and is performed with considerable independence. The employee in this position reports to the Human Rights Director and work is reviewed by the Human Rights Director through reports, conferences, and results achieved. EXAMPLE OF DUTIES: WORK ENVIRONMENT: The person holding this position will work irregular hours and may be required to work nights, weekends, and holidays as necessary to complete assigned duties and responsibilities. Work is performed in a variety of settings including offices, community meetings, businesses, classrooms, and homes in the community. Frequent independent travel throughout the city is required. EXAMPLES OF WORK (ILLUSTRATIVE ONLY): I https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin ESSENTIAL: � • Develops and designs a segment for the City's annual equity report on the status and trends in equitable and inclusive community engagement across the organization, including measures of accountability for work plans and results. • Fully utilizes available technology, including but not limited to Civic Plus and Socrata to meet the data analysis and planning needs related to community engagement. • Uses qualitative and quantitative data to help identify and support mechanisms to remove barriers and improve equitable and inclusive community engagement across the organization. • Collaborates with the Equity Outreach Coordinator and the Strategic Workforce Equity Coordinator on community relations with underrepresented groups and develop strategies to increase community access to information and opportunities related to engagement with government. • Analyzes data to help inform departments on needs for community engagement around specific goals and services. • Serve as an in-house consultant to departments and facilitate the Community Engagement Equity Team in areas of process improvement, strategic planning, work plan development and system design related to community engagement. • Provides opportunities for early involvement and meaningful voice in identifying community needs and shaping solutions in partnership and in support of other organizations. • Ensures that barriers to participation for culturally and economically diverse communities are identified and removed. • Uses training, one-on-one interviews, and small group meetings and other techniques to facilitate engagement of residents in support of departments solving community problems. • Provides training that assists departments in using quantitative and qualitative data tools to improve community engagement within departments with respect to City services. • Conducts workshops on effective community engagement tools and processes, encouraging employee generated ideas and actions. • Develops and implements strategies to increase representation on City Boards and Commissions and expands equitable and inclusive engagement by Boards and Commissions. • Designs and implements resident engagement strategies for City Council goal setting and the City budget. • Maintains accurate records and prepare reports related to program activities. • Explains to superiors and elected officials the status of or issues involved in activities. • Responds to citizen's questions and service requests in a courteous, timely and equitable manner. • Participates in the City's Intercultural Competency Training and Program. TYPICAL QUALIFICATIONS: KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: This position requires a broad skill set centered around cultural awareness, human development and group dynamics such as: • Knowledge of social identity development and other theories of individual and organizational change as it relates to intercultural competency and creating an inclusive and equitable environment for participation. • Knowledge of diversity, equity and inclusion. • An understanding of policy and context and the role of local government in a democracy, including an awareness of community culture and subcultures within the community. • Ability to collect, analyze and synthesize qualitative and quantitative data. • The ability to navigate complex systems and identify key interventions to enhance engagement in community life and problem solving across various sectors in the community. https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin • Skill at framing issues and designing effective group processes taking the cultural diversity of constituent groups into account. • Thorough knowledge of principles, practices, and techniques related to designing effective engagement strategies, intercultural communication, conflict management, systems thinking, collaborative decision making, consensus building, and meeting facilitation that fosters a chosen accountability and an asset based approach. • Skill at asking key questions to facilitate understanding. • Skill at influencing and motivating people to be involved without use of authority or force. • Skill at nurturing individuality and independent thinking amongst group members while simultaneously building consensus in working toward common goals that affect the future sustainability of the community. • The ability to manage one's own and others' emotions and values. • Skill at facilitating dialogue across differences in personal values and beliefs. • Skill at actively seeking out different viewpoints and leveraging the benefits of different perspectives. • The ability to build trust and assist people in managing change. • The ability to foster an environment where culturally diverse people can work together cooperatively and effectively to meet community goals. • Training and development skills including the ability to teach effective engagement skills to other staff inembers and to community members. • Proficiency with technology, the ability to learn new skills and systems, and the ability to conduct on-line moderation of discussions and managing social media. • A work style that is self-motivated, reflective, self-aware, and adaptive and that includes the ability to fulfill a variety of functions in a team environment without direct supervision. • The ability to think critically and expansively by combining ideas in unique ways or making connections between disparate ideas. • The ability to establish and maintain effective working relationships across cultural differences with employees, businesses, community organizations, and the general public. • Skill in intercultural and interpersonal communication. • Skill in demonstrating cultural humility and handling ambiguity. • Skill in demonstrating empathy and understanding regarding the experiences of individuals from traditionally marginalized communities. • Skill in taking responsibility for continued personal learning and in facilitating learning with others around issues of equitable and inclusive community engagement, including but not limited to racial equity. • Skill in building a sense of empowerment and shared responsibility for advancing equitable and inclusive community engagement across the organization. • The ability to manage, plan, and implement projects, establish project boundaries, and evaluate project success. • The ability to maintain records and prepare reports. • The ability to communicate effectively, both orally and in writing. • The ability to make public presentations. • The ability to plan, organize, and prioritize work. • A demonstrated ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships. • Demonstrated ability to be a team player. • The desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Bachelor's Degree in Community Development, Civic/Public Engagement, Communications, Political Science or related field; some experience applying an intercultural approach to equitable and inclusive community engagement practices, policies and strategies with others in a diverse working environment; experience working with a diverse workforce; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin � SUPPLEMENTAL INFORMATION: SPECIAL REQUIREMENTS: Possession of or ability to obtain and maintain a valid lowa Driver's License or, alternatively, the ability to travel independently throughout the community. OVERTIME STATUS: Exempt EOE https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin Close this window _ Organizational ,�:_:{��„�.:��. ��=__. . . �� E Equity Coordinator �'ass 3 90 ,w�;�::;�,��:,��t��;fr�t�,��r�..,.:;�;�; Bargaining Unit: General Employees CITY OF DUBUQUE Established Date: Jul 25, 2019 Revision Date: Jul 25, 2019 SALARY RANGE $59,508.00 - $77,896.00 Annually DESCRIPTION: Dept: Human Rights GENERAL STATEMENT OF DUTIES: This position is designed for an individual with strong leadership and relationship building skills who is interested in serving as the primary liaison to other City Departments and external groups who are working towards equitable delivery of City services and critical community services. The person in this position engages in skill building, facilitation, dialogue, and conflict management, towards the end goal of systems changes to improve equity. Performs related duties as required. I DISTINGUISHING FEATURES OF THE CLASS: The work in this class involves responsibility for leading equity teams in the organization and exercising substantial coordination and cooperation with City departments for equity plan implementation. The work requires individual initiative, the exercise of independent judgment and is performed with considerable independence. The employee in this position reports to the Human Rights Director and work is reviewed by the Human Rights Director through reports, conferences, and results achieved. WORK ENVIRONMENT: The person holding this position will work irregular hours and may be required to work nights, weekends, and holidays as necessary to complete assigned duties and responsibilities. Work is performed in a variety of settings including offices, community meetings, businesses, classrooms, and homes in the community. Frequent independent travel throughout the city is required. EXAMPLE OF DUTIES: EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: The goal of this position is to serve as the liaison to City departments/key community partners who are working towards equitable delivery of City services and of critical community services. Sample tasks include: • assisting City departments and key community partners in analyzing and developing I https://agency.governmentjobs.com/dubuqueia/default.cfm?action=specbulletin&C1assSpecID=1298187&headerfooter=0[l l/13/2020 2:37:10 PM] City of Dubuque-Class Specification Bulletin solutions in regard to structural and institutional barriers to social equity, while sustaining relationships with underrepresented groups • modeling the use of social equity strategies and tools to evaluate programs, policies, and practices with City staff and key community partners in order to improve service delivery; • developing programs and workshops that advance understanding of how diversity, equity, and inclusion impact the experiences of community members in underrepresented groups so that City staff and key community partners can improve service delivery; • mediating intergroup conflicts involving underrepresented groups and developing staff and community members' skills to handle difficult conversations and conflict within and across cultural communities; • developing and coordinating cultural brokers from amongst members of underrepresented groups to facilitate engagement of residents in identifying contributions, needs, and barriers impacting their communities; • assisting City departments and key community partners in engaging underrepresented groups to determine and implement potential strategies for changing systems and removing barriers; • serving as a liaison to City departments/key partners during decision-making and other processes to adapt policies and services to meet the needs of various groups; • building and maintaining relationships with community partners engaged in social equity work by contributing to mutually beneficial projects, identifying opportunities to collaborate, and attending meetings and events to stay informed of one another's work; • maintaining accurate records and preparing reports related to program activities; • preparing annual and/or periodic reports and articles on the implementation of equity initiatives and activities; • responds to residents' questions and service requests in a courteous, timely and equitable manner; • participates in the City's intercultural competency training and program. TYPICAL QUALIFICATIONS: KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: This position requires a broad skill set centered around intercultural communication, social identity development, systems thinking, and group dynamics such as: • considerable knowledge and understanding of policy, context and the role of local government in a democracy; • the ability to develop an awareness of community culture and subcultures within the community; • successful experience working with cultural identity groups who do not share the cultural identity of the person holding this position; • experience in the field of diversity and inclusion, multicultural education and/or multicultural identity development; • the ability to foster an environment where culturally diverse people can work together cooperatively and effectively to meet community and organizational goals around advancing equity; • the ability to establish and maintain effective working relationships across cultural differences with employees, businesses, community organizations, and the general public; • considerable knowledge of the principles, practices and techniques related to intercultural communication, transforming conflict, collaborative decision making, consensus building and group facilitation that fosters a chosen accountability and asset based approach; • considerable knowledge of diversity, equity and inclusion; • experience normalizing conversations around social identities and the ways in which culture can create barriers to equity; https://agency.governmentjobs.com/dubuqueia/default.cfm?action=specbulletin&C1assSpecID=1298187&headerfooter=0[l l/13/2020 2:37:10 PM] City of Dubuque-Class Specification Bulletin • the ability to distinguish between individual, institutional, and structural barriers to advancing equity and experience adjusting policies and practices to achieve more equitable outcomes; • the ability to manage one's own and others' emotions and values in order to assist people in navigating change; • the ability to mediate in highly charged and emotional situations involving issues of identity and respect, with a preference for experience in transformative mediation; • the ability to design and facilitate learning experiences related to equity, belonging, and intercultural communication; • willingness to work within the constraints of government structures and processes, balancing advocacy positions with the goals and priorities of the organization; • the ability to adapt to fulfill a variety of functions both independently and in a team; • the ability to maintain records and prepare reports; • the ability to communicate effectively, both orally and in writing; • the ability to make public presentations; • the ability to plan, organize, and prioritize work; • the ability to conduct and analyze independent research, including familiarity with community-based research techniques; • the ability to use technology and social media; • the ability to speak a language in addition to English is preferred; • a work style that is self-motivated, reflective, self-aware and adaptive and that includes the ability to fulfill a variety of functions in a team environment without direct supervision; • a demonstrated ability to follow a management philosophy that is input oriented and values equity, problem solving and the development of partnerships; • a demonstrated ability to be a team player • a desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Some paid or volunteer experience in work which has included extensive interaction with underrepresented groups in the United States; experience working with a diverse workforce and population; graduation from an accredited college or university with major coursework in a related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. SUPPLEMENTAL INFORMATION: SPECIAL REQUIREMENTS: Possession of or ability to obtain and maintain a valid lowa Driver's License or, alternatively, the ability to travel independently throughout the community. OVERTIME STATUS: Exempt Women, minorities, veterans and qualified persons with disabilities are encouraged to apply. AN EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER https://agency.governmentjobs.com/dubuqueia/default.cfm?action=specbulletin&C1assSpecID=1298187&headerfooter=0[l l/13/2020 2:37:10 PM] Dubuque TI-IE CTTY OF � DUB E 'II�I�'' �� Carnegie-Stout PUBLIC LIBRARY 2007�2012•2013 Masterpiece on the Mississippi zovzoi9 / C�ec,� ou� ��ie��ssc%�f��s. Camegie-Stout Public Library 360 West I Ith Street Dubuque.Iowa �2001-4697 (563)589-4225 officc (563)589-4217 u�vw.dubuque.li b.ia.us � November 16, 2020 Volunteer lowa 1963 Bell Avenue, Suite 200 Des Moines, IA 50315 RE: Equitable Community Service Project-Letter of Support DearVolunteerlowa: On behalf of the Carnegie Stout Public Library, please accept this letter of support for the City of Dubuque in their application for their Equitable Community Service Project. The mission of the Carnegie-Stout Public Library is to improve the quality of life by providing resources for individual enjoyment, enlightenment, and knowledge and that enhance the literacy of youth. Carnegie-Stout Public Library serves the Dubuque and surrounding communities with a collection of over 180,000 volumes, 400 periodical and newspaper subscriptions, and a wide variety of audio and video materials.The Youth Services Department places an emphasis on the emerging literacy needs of the youngest children, providing programs and materials for children of all age as well as materials and services to teens. The Carnegie Stout Public Library has benefitted from community service and community engagement through out our history. However, we do not often see many volunteers from diverse backgrounds. We would be excited to see more volunteers that represent the children of our community, which can in turn, help the library's reach grow. If you require more information, please contact us at dday@dubuque.lib.ia.us or 563-589-4225. Regards, � �' 7 �-"'=C.L '� � Danielle Day Youth Services Manager 360 W 11`h Street, Dubuque, IA 52000 Service People Integrity ftesponsibility Innovation Teamwork � � � ti. _�� , „� '—� � , �` � • - - COMPREHENSIVE ANNUAL _ ., . � � � FINANCIAL REPORT . �'� �'�:� i �'�}-- . -i s-�� ^ �� I ._ � � '• �r.l�� L��• • ., �` �� s i�� ,� ` - � � � .n � �/ � •� '� . � � � r _ tri ••- � . �-T^t � 4 � ' � � M � . 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Comprehensive Annual Financial Report For The Fiscal Year Ended June 30, 2019 City of Dubuque, Iowa Prepared by: Department of Finance THIS PAGE IS INTENTIONALLY LEFT BLANK Introductory Section June 30, 2019 City of Dubuque, Iowa THIS PAGE IS INTENTIONALLY LEFT BLANK CITY OF DUBUQUE,IOWA TABLE OF CONTENTS Exhibit P�e INTRODUCTORY SECTION Table of Contents 1-2 Letter of Transmittal 3-11 City Organizational Chart 13 Officials 14 Certificate of Achievement far Excellence in Financial Reporing 15 FINANCIAL SECTION Independent Auditor's Report 19-21 Management's Discussion and Analysis 23-32 Basic Financial Statements Government-wide Financial Statements Statement of Net Position 1 34-35 Statement of Activities 2 36 Fund Financial Statements Balance Sheet—Governmental Funds 3 38-39 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position 3-1 41 Statement of Revenues,Expenditures, and Changes in Fund Balances—Governmental Funds 4 42-43 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures,and Changes in Fund Balances to the Statement of Activities 4-1 45 Statement of Net Position—Proprietary Funds 5 46-49 Statement of Revenues,Expenses,and Changes in Fund Net Position —Proprietary Funds 6 50-51 Statement of Cash Flows—Proprietary Funds 7 52-55 Statement of Fiduciary Assets and Liabilities—Agency Funds 8 56 Notes to Financial Statements 57-111 Required Supplementary Information Schedule of Receipts,Expenditures,and Changes in Balances—Budget and Actual(Budgetary Basis)—Governmental Funds and Enterprise Funds ll4 Note to Required Supplementary Information—Budgetary Reporting 115 Schedule of the City's Proportionate Share of Net Pension Liabiliry— Iowa Employees'Retirement System 116 Schedule of City's Contribution—Iowa Employees'Retirement System 117 Notes to Required Supplementary Information— Net Pension Liabiliry IPERS 118 Schedule of the City's Proportionate Share of Net Pension Liabiliry— Municipal Fire and Police Retirement System of Iowa 119 Schedule of City's Contributions—Municipal Fire and Police Retirement System of Iowa 120 Notes to Required Supplementary Information— Net Pension Liability MFPRSI 121 Schedule of Changed in Total OPEB Liabiliry,Realted Ratios and Notes 122 Supplementary Information Combining Fund Statements Combining Balance Sheet—Nonmajor Governmental Funds A-1 126-128 Combining Statement of Revenues,Expenditures,and Changes in Fund Balances—Nonmajar Governmental Funds A-2 130-132 Combining Statement of Net Position—Nonmajor Enterprise Funds B-1 134 Combining Statement of Revenues,Expenses, and Changes in Fund Net Position—Nonmajor Enterprise Funds B-2 135 1 CITY OF DUBUQUE,IOWA TABLE OF CONTENTS FINANCIAL SECTION (continued) Exhibit Page Combining Statement of Cash Flows—Nonmajor Enterprise Funds B-3 136-137 Combining Statement of Net Position—Internal Service Funds C-1 140-141 Combining Statement of Revenues,Expenses, and Changes in Fund Net Position(Deficit)—Internal Service Funds G2 142-143 Combining Statement of Cash Flows—Internal Service Funds C-3 14-145 Combining Statement of Changes in Assets and Liabilities— Agency Funds D-1 148 STATISTICAL SECTION([Jnaudited) Table Page Statistical Section Contents 151 Financial Trends Net Position by Component 1 152-153 Changes in Net Posirion 2 154-157 Fund Balances of Governmental Funds 3 158-159 Changes in Fund Balances of Governmental Funds 4 160-161 Revenue Capacity Taxable and Assessed Value of Property 5 162 Property Tax Rates—Direct and Overlapping Governments 6 163 Principal Property Taxpayers 7 164 Property Tax Levies and Collections 8 165 Debt Capaciry Rarios of Outstanding Debt by Type 9 166-167 Ratios of General Bonded Debt Outstanding 10 168 Direct and Overlapping Governmental Activities Debt 11 169 Legal Debt Margin Information 12 170-171 Revenue Debt Coverage 13 172 Water and Sewer Receipt History 14 173 Water Meters by Rate Class 15 174 Largest Water and Sewer Customers 16 175 Sales Tax Increment Actual Receipts and Cumularive Sales Tax Balance Remaining 17 176 Demographic and Economic Information Demographic and Economic Statistics 18 177 Principal Employers 19 179 Operating Information Full-Time Equivalent City Government Employees by Function/Department 20 180-181 Operating Indicators by Funcrion/Program 21 182-183 Capital Asset Statistics by Function 22 184-185 Retail 23 186 COMPLIANCE SECTION Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 189-190 Independent Auditor's Report on Compliance with Requirements for Each Majo Program and on Internal Control Over Compliance Required by The Uniform Guidance 191-193 Schedule of Expenditures of Federal Awards 194-196 Notes to the Schedule of Expenditures of Federal Awards 197 Schedule of Findings and Questioned Costs 198-206 2 Finance Department Dubuque 50 West 13th Street THE CITY OF � Dubuque,Iowa 52001-4805 All•AmericaCit� Office(563)589-4133 ax�u,v.cnr,„�,ci� U� � 1 � �� I Fax(563)690-6689 TTY(563)690-6678 20o��2oi2�2oi3 finance@cityofdubuque.org Masterpiece on the Mississippi 2017*2019 �'�'�'•cityofdubuque.org March 30, 2020 Honorable Mayor, City Council Members, and Citizens of the City of Dubuque: The City of Dubuque, Iowa, pursuant to the requirements set forth by state and federal regulations, hereby submits the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2019. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the City. Understanding the cost of internal controls should not exceed anticipated benefits, the objective is to provide reasonable,rather than absolute, assurance that the financial statements are free of any material misstatements. To the best of our knowledge and belief, the enclosed data is accurate in all material respects, and is reported in a manner designed to present fairly the financial position and results of operations of the various funds and activities of the City. All disclosures necessary to enable the reader to gain an understanding of the City's financial operations have been included. The Code of Iowa requires an annual audit by independent certified public accountants or the State Auditor. The accounting firm of Eide Bailly LLP conducted the audit for fiscal year 2019. In addition to meeting the requirements set forth in state statutes, the audit also was designed to meet the requirements of an annual single audit in conformity with the provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administr�ative Requirement, Cost Principals, and Audit Requirements for Federal Awards (Unifarm Guidance). Information related to this single audit, including the Schedule of Expenditures of Federal Awards, findings, recommendations, and the auditor's report on internal control over financial reporting and compliance with requirements applicable to laws, regulations, contracts, and grants, are included in the Compliance Section of this report. The independent auditors' report is included in the Financial Section of this report. The City provides a full range of services including: police and fire protection; sanitation services; the construction and maintenance of roads, streets, and infrastructure; inspection and licensing functions; maintenance of grounds and buildings; regional airport; library; recreational activities; and cultural events. In addition to general government activities, the municipality owns and operates enterprises for a water system, water resource and recovery center (wastewater treatment), stormwater system, parking facilities, refuse collection,road salt and public transportation. This report includes all funds of the City of Dubuque, as well as its component units. Component units are legally separate entities for which the City is �nancially accountable. This report includes the Dubuque Metropolitan Area Solid Waste Agency (DMASWA), Dubuque Initiatives and Subsidiaries, and Dubuque Convention and Visitors Bureau as discretely presented component units. A discretely presented component unit is reported in a separate column in the government-wide financial statements to emphasize that it is legally separate from the City of Dubuque and to differentiate its financial position and results of operations from those of the City. The City appoints a voting majority to the DMASWA governing board and operates the landfill. Dubuque Initiatives is organized to render service to the City Council of the City of Dubuque on matters of community interest, and in the event of dissolution, any assets or property of the 3 organization are transferred to the City. Dubuque Convention and Visitors Bureau's purpose is to strengthen the Dubuque area economy by competitively marketing the area as a destination for conventions, tour groups, sporting events, and individual travelers. The organization's board members include one City Council member, the City of Dubuque Mayor, and the City Manager. In the event of dissolution, any assets or property of the organization shall be transferred to the City. The City collects hotel/motel taxes and forwards 50% to Dubuque Convention and Visitors Bureau as the primary source of funds for its operations. Generally Accepted Accounting Principles (GAAP) require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Dubuque's MD&A can be found immediately following the independent auditor's report. PROFILE OF THE CITY The City of Dubuque, incorporated in 1833, is located on the Mississippi River in northeast Iowa, adjacent to the states of Illinois and Wisconsin. Julien Dubuque, the city's namesake, first began mining lead in the area now known as Dubuque in 1788. Dubuque is the oldest city in Iowa and has a unique combination of the old and new, ranging from a historic downtown, numerous examples of Victorian architecture, and a Civil War era shot tower, to expanding industrial parks, multiple retail centers, revitalized riverfront and millwork districts and two casinos, one with a pari-mutuel dog track. The City of Dubuque has a stable, diversified economic base and is a majar tri-state retail center. The City currently has a land area of 31.6 square miles, and a census 2010 population of 57,637. The U.S. Census Bureau's 2018 population estimate for Dubuque is 57,941. As the largest city in the tri-state area, Dubuque serves as the hub of a trade area with a population estimated at 250,000. As of July 2019, the City's unemployment rate was 2.4%, below the state unemployment rate of 2.5% and the 3.7%national rate. The City of Dubuque is empowered to levy a property tax on real property located within the city limits. The City has operated under a council-manager form of government since 1920. Policymaking and legislative authorities are vested in the governing council, which consists of a mayor and a six-member council. The city council is elected on a non-partisan basis. The mayar is elected to a four-year term. Council members are elected to four-year, staggered terms with three council members elected every two years. Four of the council members are elected within their respective wards; the mayor and the two remaining council members are elected at-large. The governing council is responsible, among other things, for setting policy, passing ordinances, adopting the budget, appointing committees, and hiring the city manager, city attorney, and city clerk. The city manager is responsible for overseeing the day-to-day operations of the government, making recommendations to the city council on the budget, and other matters, appointing the heads of the government's departments, and hiring employees. ECONOMIC CONDITION AND OUTLOOK The economic condition and outlook of Dubuque continues to thrive. The City's economy has a diverse employer base including manufacturing, technology, health services, insurance, education, and government. The top 10 employers in the area employ less than 19% of the total workforce and cover five different industries, which insulates the City against the negative impact from a downturn in any one area of the economy. Several industry experts and associations have recognized the community's efforts to diversify its economy. 4 Industrial Dubuque Industrial Center West (DICW): Over 550 saleable acres were acquired in 1997. The DICW comprises 36 businesses with two additional businesses scheduled to arrive within the next 18 months. In November 2017, the Iowa Economic Development Authority (IEDA) announced that a "development-ready" site near Dubuque's Industrial Center West is the latest industrial site to achieve certification through the Iowa Certified Sites Program. It joins 18 other sites in the state that have been designated as project-ready. The city-owned property consists of six parcels covering 163 total acres, of which 103 acres are developable. Medline Industries, Inc. announced plans to invest in a new 130,000-square-foot facility in the Dubuque Industrial Center West. The medical supply company will add more than 100 jobs and invest nearly $20 million in the new customer service facility to be located on Innovation Drive. This project is scheduled to be completed, with the new building occupied, by the end of 2019. Universal Tank and Fabrication announced in November of 2017 that it plans to expand their operations. This locally-grown company manufactures high-qualiry pressure vessels and tanks for customers across the country. Universal Tank opened in October 2007 starting with 24 employees. Today this company employs more than 50 with plans to grow. Dubuque Industrial Center South (DICS): In May 2017, Flexsteel Industries announced plans to relocate their manufacturing operations to a new site in the Dubuque Industrial Center South. The company will invest over $28 Million to construct and equip a new state-of-the-art, 250,000-square-foot facility. The new facility has been operational since January 2019. This project came as a welcome development after months of collaboration by private and public entities. Dubuque Technology Park: Located on the south side of the City is a 100-acre park designed to accommodate growing office businesses. Eight businesses are currently located in the park. Commercial and Retail Downtown Development: Over $780 million has been invested in the downtown area in building rehabilitation, new construction, and public improvements where more than 9,000 people work. Over 350 IBM employees wark on two renovated floors of the nine-story Roshek Building where Heartland Financial relocated existing staff to the third and fourth floors. RSM US LLC occupies a portion of the second floor. Cottingham & Butler, headquartered in Dubuque and the nation's 30th largest insurance broker, has invested over $4.7 million and added over 200 employees to its Dubuque staff bringing their total local employment to nearly 700. Historic Millwork District: The Historic Millwork District is saturated with history. It imbues the area with authenticity and character while offering valuable lessons about the importance of sustainable urban design strategies. Dubuque's Historic Millwork District is a keystone to the region's aggressive economic development strategy. With one million square feet of historic warehouse space ideal for urban mixed-use development, the District is perfectly suited to attract entrepreneurs, designers, residents, institutions, and businesses prepared to fuel Dubuque's globally competitive and sustainable economy. The District is currently home to multiple eateries, breweries, and shopping venues. To date, nearly $100 million has been invested into the transformation of the Millwork District and it is attracting entrepeneurs, residents, institutions, and businesses that are fueling Dubuque's competitive economy. Construction of a 54-room Marriot Townplace Suite extended-stay hotel broke ground in June 2017 and opened in the spring of 2019. The four-story hotel is in the Historic Millwork District and was designed to model the existing architecture in the area. Brewery Neighborhood Conservation District: The former Dubuque Brewing and Malting Company complex (aka H&W Building) is a collection of buildings constructed primarily of red brick between 1896 and 1934 on the northeast corner of Jackson and 30th Streets. The complex is eligible for the National 5 Register of Historic Places and is in Dubuque's Brewery Neighbarhood Conservation District. The southern portion of the building was purchased by 3000 Jackson LC in March 2017 and work to restore the building began. The new owner obtained a demolition permit to deconstruct the unsound section of the structure and plan to stabilize and make immediate repairs to prevent further deterioration. Although a portion of the historic structure will be demolished, there are plans to repair, stabilize, and eventually completely restore the property in the future. This is anticipated to be a$30 million project. Coinmercial Development: Fiscal Year 2019 was an exceptional year for commercial development as many businesses broke ground on new projects in Dubuque. The Plaza 20 retail center was chosen to be the site of a new VA Clinic that will occupy approximately 22,000 sq,ft. of the former K-Mart building and JoAnn Fabric is currently remodeling approximately 30,000 square feet of the former K-Mart building. In addition plans for a new Sonic Drive-Thru have been submitted for the northside of Plaza 20. Plan review and construction bgan on Phase I of the Mt. Carmel campus for constrction of a new senior housing development by BVM-PHS Senior Housing, Inc. When all four phases are completed, a total of 450 dwelling units will be available. Health Services ENT Medical Building completed construction of a new 9,000 sq. ft. medical facility along Cedar Cross Road in the summer of 2019. Mercy Medical Center along with Medical Associates Clinic has begun construction of a $25 million project to build a two-story building east of the hospital to serve as a hematology/oncology outpatient clinic. Iowa Health Facilities Council did grant their approval for a certificate of need for a linear acceletor included in the proj ect. Education The Dubuque community takes great pride in the quality of its educational system and it is a top priarity for Dubuque citizens and leaders. Dubuque's publio-school system was ranked#7 out of 2,200 school districts nationwide. The Dubuque community schools district provides K-12 education through 11 elementary schools, three junior high schools, one middle school, and three high schools. Dubuque also offers two private school systems accredited by the State of Iowa. Holy Family Catholic Schools offers K-12 education at four elementary schools, one K-5 Spanish Immersion Program, a middle school, and a high school. The Dubuque Lutheran School offers K-5 education at one elementary school. Dubuque boasts three private, liberal arts colleges offering a wide variety of undergraduate and graduate degree programs, a community college with a diverse certificate and degree programs, and a Bible college. The tri-state area features an additional state university and two more community colleges for a total of 18,000 college students. The University of Dubque began the building permit process for a 17,000 square foot Welcome Center addition and a new 4,000 square foot student clinic Dubuque Hempstead is amid a 27,000 sq. ft. aquatic facility on the north side of the school. The City's recent awards and recognition from a variety of sources include: • The National Civic League named Dubuque a 2019 All-America City. This makes the fifth time in twelve years Dubuque has received this award which recognizes communities whose citizens work together to identify and tackle community-wide challenges and achieve uncommon results. Dubuque 6 received the 2019 award for the civic infrastructure built on the Inclusive Dubuqe netwark of over 60 partners working to advance justice and social equity, and Imagine Dubuque 2017: A Call to Action, the comphrensive planning process that collected input from 6,000 residents to identify a roadmap for Dubuque's future. The application and presentation also featured three projects deonstrating how partners are impacting health outcomes for all residents. "Health Care for All" highlights the progress Crescent Community Health Center has made, the impact of the Pacific Islander Health Prject, and the recent work of the Brain Health Task Force. The Bee Branch Creek Restoration Proj ect was the seond proj ect highlighted and the collaborative work happening by the Dubuque Easts Well coalition to increase access to healthy local foods is the third. • In 2018, Dubuque became a LEED-Certified City. As one of the 75 STAR-certified cities and counties in the U.S., Dubuque was recently named a LEED Certified City. STAR stands for Sustainability Tools for Assessing and Rating Communities. STAR Communities is a national framework for measuring and advancing local government's environmental, economic and community efforts to achieve sustainability. Leadership in Energy and Enviromental Design, or LEED, for Cities is a program from the U.S. Green Building Council (USGBC) that advances healthy, green, and economically strong cities and communities. MAJOR INITIATIVES For the Year. The City of Dubuque staff, following the adopted priorities of the mayor and city council, has been involved in a variety of projects throughout the year. These projects reflect the City's commitment to continue to provide high quality services to the residents and stakeholders of Dubuque within the budget guidelines set by the mayor and city council. Bee Branch Watershed Flood Mitigation Project.• The City's $232 million Bee Branch Watershed Flood Mitigation Project is a 20-year, multi-phased investment to mitigate flooding, improve water quality, stimulate investment, and enhance quality of life within the Bee Branch Watershed. The City has received more than $160 million in state and federal funds for the project. The $60 million Upper Bee Branch Creek Restoration phase of the project was completed, and a ribbon-cutting ceremony was held in July 2017 to celebrate the opening of the Bee Branch Creek Greenway. The $25.9 million Bee Branch Creek Railroad Culverts Project was awarded in early 2019 and construction is underway. When complete in the summer of 2021,the improvements will increase the level of flood proectection for over 1,300 homes and businesses from a 1 in 75-year rain event to a 1 in 500 -year rain event. In 2016, the City of Dubuque was awarded a total of$31.5 million through the U.S. Department of Housing & Urban Development (HUD) National Disaster Resilience Competition (NDRC) Grant awarded to the State of Iowa's "Iowa Watershed Approach." This total includes $8.4 million for the Bee Branch Healthy Homes Resiliency Program in the form of five-year forgivable loans to improve 320 housing units, including owner-occupied homes; single-unit rentals; and small, multi-family residential units. The grant will also provide $23.1 million for stormwater infrastructure improvements related to the Bee Branch Watershed Flood Mitigation Project. Specifically, this includes $9 million towards the $18 million project to install culverts to pass floodwaters from the Upper Bee Branch to the Lower Bee Branch through the railway yard on Garfield Avenue. The grant will also provide $11.5 million towards the $15.4 million project to provide drainage improvements from the Bee Branch Creek to the west along 22nd Street up Kaufmann Avenue all the way to Kane Street. Finally, the grant will provide $2.6 million towards the $11.3 million proj ect to provide drainage improvements from the Bee Branch Creek to the west along 17th Street to West Locust Street and along West Locust Street towards Kirkwood Street. The HUD Resiliency Grant will expedite the completion of the Bee Branch Watershed Flood Mitigation Project, expanding its scope to lessen the flood damage caused by future flash floods. 7 As part of the Bee Branch project, the City will convert 240 alleys in the Bee Branch Watershed to "green alleys" which feature permeable concrete pavers. These specifically designed pavers allow water to pass through the surface and filter into the soil below. The green alleys are expected to reduce the amount of stormwater run-off in the watershed by up to 80 percent and prevent flooding. In addition to reducing stormwater run-off, the green alleys will replenish ground water and help prevent pollutants on roadways from running off into the storm sewer system, and ultimately, the Mississippi River. As of fall 2018, more than 80 alleys have been completed. Jule Operations and Training Center: The City of Dubuque's Public Transit Division, completed the Jule Operations and Training Center (JOTC) in Spring, 2018. The 41,000-square-foot facility replaced the century-old facility on Central Avenue and provides numerous operating efficiencies. The JOTC was constructed on a city-owned, Superfund site. The facility includes bus storage, dispatch and administrative offices, indoar classroom and outdoor vehicle training areas. The $6.8 million project was supplemented with nearly$5.3 million in state and federal funds. Southwest Arterial.• In 2013, the City of Dubuque and the Dubuque Metropolitan Area Transportation Study (DMATS) successfully negotiated a Memorandum of Understanding with the Iowa Department of Transportation (Iowa DOT) for the transfer of jurisdiction of the Southwest Arterial/U.S. Hwy 52 project, a 6.1-mile, four-lane, divided freeway with priority-one access control and will provide an alternative route for traffic through southwestern Dubuque. It will connect the Dubuque Technology Park on U.S. Hwy 61 / 151 with the new Dubuque Industrial Center West and the existing Dubuque Industrial Center near U.S. Hwy 20 /Dodge. Property acquisition was completed in 2016 and a groundbreaking ceremony was held in October 2016. Extensive construction is currently under way between US20 to US61-151. Highway paving will occur during the 2019 construction season. The Iowa DOT, DMATS, Dubuque County, and the City of Dubuque have budgeted- $160 million to complete the 4-lane construction of the Southwest Arterial and is scheduled for completion in the summer of 2020. Following the completion of the Southwest Arterial, the project has the potential to generate $80 million in property taxes, $1.67 billion in economic output, $653 million in labor income, and $1.02 billion in value added from 2021 to 2030. The Southwest Arterial will also annually generate $135 million in state and local taxes and $130 million in federal tax from new economic development, as well as save $30 million for the 10-year period. This project will also generate $16 million in property tax, $304 million in economic output, $24 million in state and local taxes, and $24 million in federal taxes due to economic development, in addition to $3 million in safety savings from 2030 onwards. Side benefits include removing over 500 commercial vehicles a day from downtown streets and encouraging redevelopment on Central Avenue and White Street. Almost 1,000 trucks per day will be removed from U.S. Hwy 20 / Dodge. Additional traffic will be removed from Kelly Lane, Fremont Avenue, Cedar Cross Road, Rockdale Road, and other residential streets. For the Future. The mayor and city council will continue to take action to achieve their goals of maintaining a strong local economy, sustaining stable property tax levies, and enhancing the safety and securiry of residents through neighborhood vitaliry. Ciry staff will work to implement the city council's vision for Dubuque. A program of comprehensive service reviews has continued as a vehicle for analyzing City services, identifying opportunities for improvement, and determining areas of possible cost reductions. The goal of the service review program is to ensure that services desired by the citizens are provided in the most cost effective and efficient method possible. The city council's goals for the next five years and beyond include the following: • Robust Local Economy: Diverse Businesses and Jobs with Economic Prosperity • Vibrant Community: Healthy and Safe • Livable Neighborhoods and Housing: Great Place to Live 8 • Financially Responsible, High-Performance City Organization: Sustainable, Equitable, and Effective Service Delivery • Sustainable Environment: Preserving and Enhancing Natural Resources • Partnership for a Better Dubuque: Building Our Community that is Viable, Livable, and Equitable Diverse Arts, Culture,Parks, and Recreation Experiences and Activities • Connected Community: Equitable Transportation, Technology Infrastructure, and Mobility FINANCIAL INFORMATION Internal Controls: City management is responsible for establishing and maintaining internal controls to ensure that the assets of the government are protected from loss, theft, or misuse, and to ensure that adequate accounting data is compiled to allow far the preparation of financial statements in conformity with generally accepted accounting principles. Single Audit: As a recipient of federal and state financial assistance, the City of Dubuque's government is responsible far ensuring that adequate internal controls are in place to ensure compliance with applicable laws, regulations, contracts, and grants related to those programs. These internal controls are subject to periodic evaluation by management. As a part of the City's single audit described earlier, tests are made to determine the adequacy of internal controls, including that portion related to federal programs, as well as to determine that the government has complied with applicable laws,regulations, contracts, and grants. Budgeting Controls: In addition, the government maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the city council. All funds, except for fiduciary fund types which include pension trust funds,private purpose trust funds, and agency funds are included in the annual budget process. The level of budgetary control (that is the level at which expenditures cannot legally exceed the appropriated amount) is established by state programs. The government also maintains an encumbrance accounting system as one technique for accomplishing budgetary control. Encumbered amounts lapse at year-end; however, encumbrances generally are re-appropriated as part of the following year's budget. As demonstrated by the statements and schedules included in the financial section of this report, the City continues to meet its responsibility for sound financial management. Cash Management: Cash temporarily idle during the year was invested in demand deposits, certificates of deposit, federal agency obligations, and authorized mutual funds. The City(including DMASWA) received cash basis investment earnings of$1,995,330 for the year. The investment policy adopted by the city council stresses the importance of capital preservation. The policy directives intend to minimize credit and market risks while maintaining a competitive yield on the partfolio. Risk Management: The City of Dubuque is a member of a statewide risk pool for local governments, the Iowa Communities Assurance Pool (ICAP). The coverage for general and auto liability, as well as public official and police professional liability are acquired through this pool. Workers' compensation coverage up to $750,000 for each accident is provided through self-insurance. The accumulated reserve provision for such claims reflected a $592,470 net position as of June 30, 2019. The City has also established a self-insurance plan for medical, prescription drug, and short-term disability. The accumulated reserve provision for such claims equaled$4,793,496 as of June 30, 2019. All self-insured health plans are certified as actuarially sound and certificates of compliance have been filed with the State of Iowa. Bond Rating: Moody's Investors Service assigned a Aa3 rating to the $2.2M GO Bonds, Series 2019A and $860,OOOM Taxable GO Refunding Bonds, Series 2019B and $4.2M GO Refunding Bonds, Series 2019C. 9 Moody's maintained a Aa3 rating on outstanding general obligation unlimited tax (GOULT) debt; a Aa3 rating on outstanding second lien sales tax increment debt that is ultimately backed by an unlimited property tax pledge; and an A2 rating on outstanding senior lien sales tax increment revenue bonds. The ratings incorporate the ciry's growing economy bolstered by the role as a regional economic center for northeast Iowa; revenue raising flexibility thorugh multiple property tax levies; relatively low resident income level and and elevated leverage related to debt and pensions.. In September 2019, Moody's also affirmed the A2 rating on the water revenue debt. The A2 rating incorporates the system's large and diverse customer base and unlimited rate setting authority and moderate debt burden with limited plans for future debt issuance. The rating also considers the system's strong debt service coverage and liquidity. Moody's provides credit ratings and research covering debt instruments and securities. The purpose of Moody's ratings is to provide investors with a simple system to gauge future relative creditworthiness of securities. The firm uses nine rating classifications to designate least credit risk to greatest credit risk: Aaa, Aa, A, Baa, Ba, B, Caa, Ca, and C. Moody's appends numerical modifiers l, 2, and 3 to each rating classification. AWARDS AND ACKNOWLEDGEMENTS Awards: The Government Finance Officers Association of the United States and Canada(GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Dubuque, Iowa, for its Comprehensive Annual Financial Report for the fiscal year ended June 30, 2018. This was the 31st consecutive year that the City has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current comprehensive annual financial report continues to meet the Certificate of Achievement program requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate. GFOA also awarded a Distinguished Budget Presentation Award to the City of Dubuque, Iowa, for its annual budget for the fiscal year ended June 30, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This was the 14th consecutive year that the City has achieved this prestigious award. This award is valid for a period of one year. The City of Dubuque's investment policy was awarded the Certification of Excellence in July 2009 by the Association of Public Treasurers of the United States and Canada. The investment policy is reviewed every five years by the APT US&C. The investment policy was successfully recertified in 2016. 10 Acknowledgments: The preparation of this report could not be accomplished without the efficient and dedicated services of the entire Finance Department staf£ We also thank the mayor and city council for their interest and support in planning and conducting the financial operations of the City of Dubuque in a responsible and progressive manner. We also thank the independent certified public accountants, Eide Bailly LLP,whose competent assistance and technical expertise have enabled the production of this report. Sincerely, � � r�� Michael C. Van Milligen Jennifer M. Larson City Manager Director of Finance and Budget 11 THIS PAGE IS INTENTIONALLY LEFT BLANK iz Citizens of Dubuque I City Attorney City Council City Clerk Library _ Airport ManagementlLegislative City Manager Neighborhood ' Development Sustainability Building Economic Services Development � Arts&Cultural Affairs Emergency Engineering Communications Finance & Fire Budget Am6ulance Emergency Services Management Housing& Health Services Community Development Human Rights Information Training& $ervices Human Workforce Relations pevelopment Leisure Personnel Recreation Parks SerVlCes Civic Center Grand River Center Planning Police Multicultural Services Family Center Public public Works Information Geographic Cahle N Information Systems Transportation Water Services Parking Transit Water & Resource Recovery Center Elected by the Appointed by the Apppointed by the Appointed by the Appointed by the Citizens of Dubuque City Council Library Board of Airport Commission City Manager ��¢o�5,y Trustees 13 CITY OF DUBUQUE, IOWA OFFICIALS JUNE 30,2019 CITY COUNCIL Roy D. Buol Mayor Ric W. Jones Council Member—At Large David T. Resnick Council Member—At Large Brett M. Shaw Council Member—1 st Ward Laura J. Roussell Council Member—2nd Ward Danny Sprank Council Member—3rd Ward Brad M. Cavanagh Council Member—4th Ward COUNCIL APPOINTED OFFICIALS Michael C. Van Milligen City Manager Barry A. Lindahl Senior Counsel Crenna M. Brumwell City Attorney Maureen A. Quann Assistant City Attorney Kevin S. Firnstahl City Clerk DEPARTMENT MANAGERS Todd E. Dalsing Airport Manager Cori L. Burbach Assistant City Manager Therese H. Goodmann Assistant City Manager David A. Johnson Building Services Manager Gus N. Psihoyos City Engineer Jill M. Connors Economic Development Director Jennifer M. Larson Director of Finance and Budget Jennifer J. Raber Finance Manager Rick A. Steines Fire Chief Mary Rose Corrigan Health Services Manager Alexis M. Steger Housing and Community Development Manager Kelly R. Larson Human Rights Director Christine A. Kohlmann Information Services Manager Marie L. Ware Leisure Services Manager Susan A. Henricks Library Director Jerelyn N. O'Connor Neighborhood Development Specialist Shelley M. Stickfort Human Resources Manager Randy W. Gehl Public Information Officer John L. Klostermann Public Works Director Laura B. Carstens Planning Services Manager Mark M. Dalsing Police Chief Gina S. Bell Sustainable Community Coodinator V Renee Tyler Transportation Services Director Denise C. Blakeley Ihrig Water Department Manager William J. O'Brien Water&Resource Recovery Center Manager 14 C'a��ernrn�nt Fit��t��e �$fiic�:r� F�ssoci�tiori �er�lfi�� f A��i��r��nt f�� F��l�� 1�7 �'1�1�1�1�.� ��1�111� Fres�r,ked lo �'ityT �f Dubuqu� I��a F�r its Ca�r,p7ehe�sive Annua: Fin�flci�1 F�ep�rl fo�r tn� Fi�cal �`ea� �nded �une ��, �(1�� ' �.e�.+-�C �xe�utiv�D�re�iorJ�ED 15 THIS PAGE IS INTENTIONALLY LEFT BLANK i6 Financial Section June 30, 2019 City of Dubuque, Iowa �� THIS PAGE IS INTENTIONALLY LEFT BLANK is EideBailly CPAs&BUSINESS ADVISORS Independent Auditor's Report To the Honorable Mayor and Members of the City Council City of Dubuque, lowa Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business- type activities,the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the City of Dubuque, lowa as of and for the year ended June 30, 2019 and the related notes to the financial statements,which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of Dubuque Initiatives and Subsidiaries, which represent 34 percent, 42 percent, and 32 percent, of the assets, net position, and revenues of the aggregate discretely presented component units.Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for Dubuque Initiatives and Subsidiaries, is based on the report of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.The financial statements of Dubuque Initiatives and Subsidiaries and Dubuque Convention and Visitors Bureau, discretely presented component units, were not audited in accordance with GovernmentAuditing Standards. Whnt inspires you,inspires us. eidebailly.com 1545 Associates Dc,Ste. 101 Dubuque,IA 52002-2299 T 563.556.1790 F 563.5577842 EOE 19 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments,the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, based on our audit report and the report of other auditors,the financial statements referred to above present fairly, in all material respects,the respective financial position of the governmental activities, the business-type activities,the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the City of Dubuque, lowa, as of June 30, 2019, and the respective changes in financial position and,where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and the other required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquires of management about the methods or preparing the information and comparing the information for consistency with management's responses to our inquires,the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 20 Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Dubuque, lowa's financial statements.The introductory section, combining nonmajor fund financial statements, and statistical section are presented for purposes of additional analysis and are not a required part of the financial statements.The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance), and is also not a required part of the financial statements. The combining nonmajor fund financial statements and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly,we do not express an opinion or provide any assurance on them. Other Reporting Required by GovernmentAuditing Standards In accordance with GovernmenrAuditing Standards, we have also issued a report dated March 30, 2020, on our consideration of the City of Dubuque, lowa's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts,grant agreements, and other matters.The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards in considering the City's internal control over financial reporting and compliance. C� �G � ��z� Dubuque, lowa March 30, 2020 21 THIS PAGE IS INTENTIONALLY LEFT BLANK zz CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 This section of the City of Dubuque's annual financial report presents our discussion and analysis of the City's financial performance during the fiscal year that ended on June 30, 2019. Please read it in conjunction with the transmittal letter at the front of this report and the City's financial statements found in the next section of this report. FINANCIAL HIGHLIGHTS • The net position of the City of Dubuque increased to $571,955,020 compared to net position of $546,413,451 for fiscal year 2018. • Governmental program revenues increased by $3,041,677 from fiscal year 2018. This increase was due largely in part to a significant increase in grant revenues in public works in relation to the HUD Resiliency grant. • The City's business type activities program revenues increased $1,274,743. Charges for services increased$495,583. Water(3%), sewer(3%), stormwater(6.74%), and refuse (1.72%)rates were increased in fiscal year 2019. The Stormwater Fund had a $4,400,028 State of Iowa Flood Mitigation grant (Sales Tax Increment) for the Bee Branch Creek Restoration project. Capital contributions from outside developers was $1,815,431 for completed subdivisions. Capital contributions received from governmental funds were $7,130,614 and are shown in the transfers line and are detailed out in Note 5. • Program expenses of the City's governmental activites decreased approximately 3.1%, or $2,895,086 from fiscal year 2018 to fiscal year 2019. The decrease was seen in community and economic development,which is due to a decrease in expenditures related to the HUD Resiliency grant and a decrease in loans to developers. OVERVIEW OF THE FINANCIAL STATEMENTS The City's basic financial statements consist of government-wide financial statements, fund financial statements, and notes to the financial statements. This discussion and analysis is intended to serve as an introduction to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to private-sector business. The paragraphs below provide a brief description of the government-wide financial statements. The statement of net position presents information on all of the City's assets, deferred outflows, liabilities, and deferred inflows, with the difference between assets plus deferred outflows, and liabilities plus deferred inflows reported as net position. Over time,increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. To assess the overall health of the City,you need to consider additional non-financial factors such as changes in the City's property tax base and the condition of the City's infrastructure. 23 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs,regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods such as uncollected taxes and earned but unused sick and vacation leave. The government-wide financial statements include not only the City itself (known as the primary government), but also three other legally separate entities (known as component units), the Dubuque Metropolitan Area Solid Waste Agency(DMASWA), Dubuque Initiatives (DI) and Subsidiaries, and the Dubuque Convention and Visitors Bureau (CVB) for which the City of Dubuque is considered financially accountable. Financial information for DMASWA, DI, and CVB are reported separately from the financial information presented for the primary government. The Dubuque Metropolitan Area Solid Waste Agency, Dubuque Initiatives and Subsidiaries, and Dubuque Convention and Visitors Bureau issue separate financial statements. Dubuque Initiatives and Subsidiaries' financial statements are prepared on a calendar year basis while the Dubuque Metropolitan Area Solid Waste Agency's and Dubuque Convention and Visitors Bureau's financial statements are prepared on the same fiscal year basis as the City of Dubuque. The government-wide financial statements are divided into two categories: Governmental activities. This category consists of services provided by the City that are principally supported by taxes and intergovernmental revenues. Basic City services such as police, fire, public works,planning,parks, library, and general administration are governmental activities. Business-type activities. These activities are supported primarily by user fees. The services provided by the City in this category include water, sewer, storm water,refuse, salt,parking,transit and the America's River Project. Fund Financial Statements A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with legal requirements for financial transactions and reporting. All of the funds of the City can be divided into three categories: governmental funds,proprietary funds, and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financial requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City's near-term financial decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures, and changes in fund balances are followed by a reconciliation to facilitate this comparison between governmental funds and governmental activities. 24 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 The City maintains four individual major governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, tax increment financing fund, community development fund and debt service fund, all of which are considered to be major funds. Data from all other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City legally adopts an annual budget by function. A budgetary comparison schedule has been provided. PYoprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprises funds to account for its sewer, water, storm water, and refuse utilities, transit service, parking facilities, salt, and America's River Project. Internal service funds are accounting devices used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its engineering services, garage services, stores/printing, health insurance, and workers' compensation. The City's internal service funds predominately benefit the governmental activities and have been included in the governmental activities in the government-wide financial statements. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The City has three fiduciary funds, an agency fund reporting resources held for the Dubuque Racing Association for improvements at the greyhound racing facility, an agency fund used for reporting resources from Mediacom for purchasing equipment relevant to public, educational, and governmental (PEG) access broadcasting and an agency fund used for reporting resources held for the decomissioning of the prior Flexsteel site. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Required supplementary information. In addition to the basic financial statements and accompanying notes, this repart also presents certain required supplementary information concerning the budget and actual results of the Ciry, the City's proportionate share of the net pension liability and related contributions for both of the City's pension plans, and the schedule of changes in total OPEB liability. Other ircforination. The combining statements referred to earlier in connection with nonmajor governmental funds, nonmajar enterprise funds, internal service funds, and agency funds, are presented immediately following the required supplementary information. 25 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 GOVERNMENT-WIDE FINANCIAL ANALYSIS Net position. As noted earlier, net position may serve as a useful indicator of a government's financial position when observed over time. The analysis that follows focuses on the change in net position for the governmental and business-type activities. The largest part of the City's net position reflects its net investment in capital assets such as land, buildings, infrastructure, machinery, and equipment less any related debt used to acquire those assets that is still outstanding. The debt related to the investment in capital assets is liquidated with resources other than capital assets. Restricted net position represents resources subject to external restrictions, constitutional provisions or enabling legislation on how they can be used. Unrestricted net position is the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants,legislation, or other legal requirements. CITY OF DUBUQUE'S NET POSITION Governmental Activities Business-type Activities Total 2019 2018 2019 2018 2019 2018 Current and other assets $ 106,778,226 $ 98,759,738 $ 40,258,747 $ 41,127,304 $ 147,036,973 $ 139,887,042 Capital assets 420,219,770 417,486,552 351,502,432 341,272,457 771,722,202 758,759,009 Total assets 526,997,996 516,246,290 391,761,179 382,399,761 918,759,175 898,646,051 Deferred outflows of resources 12,964,250 13,056,573 1,486,850 1,698,734 14,451,100 14,755,307 Long-termliabilities 119,522,431 122,035,984 ]84,920,S14 191,234,961 304,442,945 313,270,945 Other liabilities 15,275,931 13,787,948 12,499,475 10,538,592 27,775,406 24,326,540 Totalliabilities 134,798,362 135,823,932 197,419,989 201,773,553 332,218,351 337,597,485 Deferred inflows of resources 28,519,375 29,021,411 517,529 369,011 29,036,904 29,390,422 Net position: Net investment in capital assets 385,005,220 379,040,697 179,561,228 168,205,523 564,566,448 547,246,220 Restricted 28,321,603 27,269,997 3,131,716 3,053,616 31,453,319 30,323,613 Unrestricted (36,682,314) (41,853,174) 12,617,567 10,696,792 (24,064,747) (31,156,382) Total net position $ 376,644,509 $ 364,457,520 $ 195,310,511 $ 181,955,931 $ 571,955,020 $ 546,413,451 Net position of the governmental activities increased $12,186,989 over fiscal year 2018 balance of$364,457,520. Governmental activities had $2,704,343 of capital assets donated from developers and the federal government and a contribution of land from the component unit Dubuque Metropolitan Area Solid Waste Agency of$183,393. Overall grant revenues increased by$4,897,402. This was primarily due to the public warks grant for the HUD Resiliency grant. 26 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 Net position for the business-type activities increased $13,354,580 over fiscal year 2018 of $181,955,931. Charges for services increased$495,583. Grants increased$779,160. The increase in net position is primarily due to transfers of capital assets from governmental funds of$7,130,614. A portion of the Ciry's net position $31,453,319 or 5.5%represents resources that are subject to external restrictions on how they may be used. At the close of fiscal year 2019, the City has negative total unrestricted net position. The government-wide negative unrestricted results from TIF (governmental activities) debt being used to finance capital assets of the business-type activities, along with $50,051,502 in pension liability and $6,121,366 in OPEB Liability. Governmental activities. Taxes are the largest source of governmental revenues with property taxes of $37,973,888 in 2019. Other governmental revenues included gaming$8,730,986, local option sales taxes $8,940,109, and charges for services $16,138,161. Governmental operating expenses during 2019 totaled $94,000,64L The largest programs were public safety of $29,637,417, public works of $24,835,035, community and economic development of $15,837,039, and culture and recreation of$12,916,646. Business-type activities. Operating revenue increased $495,583. Operating expenses increased from $31,981,878 in 2018 to $34,100,914 in 2019. The increase was primarily in supplies and services expenses. Nonoperating expenses consist of interest expense of $4,791,204. Investment earnings increased from $268,283 in 2018 to $798,497 in 2019. 27 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 CITY OF DUBUQUE CONDENSED STATEMENT OF REVENUES, EXPENSES,AND CHANGES IN NET POSITION Governmental Activities Business-type Activities Total 2019 2018 2019 2018 2019 2018 Revenues: Program revenues Charges for services $ 16,138,161 $ 17,993,886 $ 34,258,453 $ 33,762,870 $ 50,396,614 $ 51,756,756 Operating grants and contributions 23,198,271 21,569,356 1,917,366 1,648,403 25,115,637 23,217,759 Capital grants and contributions 11,048,200 7,779,713 6,215,459 5,705,262 17,263,659 13,484,975 General revenues Property taxes 37,973,888 39,632,246 - - 37,973,888 39,632,246 Local option sales tax 8,940,109 8,610,948 - - 8,940,109 8,610,948 Hotel/motel tax 2,113,273 2,286,469 - - 2,113,273 2,286,469 Utility franchise fees 5,072,350 4,832,958 - - 5,072,350 4,832,958 Gaming 8,730,986 8,062,251 - - 8,730,986 8,062,251 Unrestricted investment earnings 1,858,476 688,769 798,497 268,283 2,656,973 957,052 Gain on sale of capital assets 94,980 309,857 80,479 4,680 175,459 314,537 Total revenues 115,168,694 111,766,453 43,270,254 41,389,498 158,438,948 153,155,951 Expenses: Public safery 29,637,417 29,482,962 - - 29,637,417 29,482,962 Public works 24,835,035 20,393,871 - - 24,835,035 20,393,871 Health and social services 1,442,658 883,217 - - 1,442,658 883,217 Culture and recreation 12,916,646 14,323,710 - - 12,916,646 14,323,710 Community and economic development 15,837,039 21,109,384 - - 15,837,039 21,109,384 General government 5,944,116 7,573,081 - - 5,944,116 7,573,081 Interest on long-term debt 3,387,730 3,129,502 - - 3,387,730 3,129,502 Sewagedisposalworks - - 12,177,352 11,614,347 12,177,352 11,614,347 Waterutility - - 7,892,423 7,109,421 7,892,423 7,109,421 Stormwaterutility - - 7,025,525 6,159,039 7,025,525 6,159,039 Parking facilities - - 2,850,531 2,866,510 2,850,531 2,866,510 America'sRiverProject - - 19,874 10,143 19,874 10,143 Refuse collection - - 4,215,881 4,244,551 4,215,881 4,244,551 Transit system - - 4,533,060 4,722,979 4,533,060 4,722,979 Salt - - 182,092 119,421 182,092 119,421 Total expenses 94,000,641 96,895,727 38,896,738 36,846,411 132,897,379 133,742,138 Increase in net position before 21,168,053 14,870,726 4,373,516 4,543,087 25,541,569 19,413,813 Transfers (8,981,064) (5,423,015) 8,981,064 5,423,015 - - Increaseinnetposition 12,186,989 9,447,711 13,354,580 9,966,102 25,541,569 19,413,813 Netposition,beginning 364,457,520 355,009,809 181,955,931 171,989,829 546,413,451 526,999,638 Netposition,ending $ 376,644,509 $ 364,457,520 $ 195,310,511 $ 181,955,931 $ 571,955,020 $ 546,413,451 28 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 Governmental funds. The focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. The City's governmental funds reported a combined fund balance of $62,912,469 at June 30, 2019. $5,706,879 is in nonspendable for inventory, receivables, and prepaid items. $69,412 is nonspendable endowment corpus. $34,597,019 is restricted for debt seroice and bond ordinance, road use tax funds, capital improvements, community development programs, employee benefits, endowments, and various grants. Council ordinance has committed $3,009,111 far capital improvements. $1,438,616 is assigned for capital improvements and equipment. This leaves $18,091,432 for unassigned fund balances in the government funds. The General Fund's fund balance reserve goal is 20% of revenues. The fund balance of the General Fund increased by$4,439,155 to $26,314,568. Gaming revenues increased by$646,451 or 8.0% in fiscal year 2019. Charges for Services increased $906,681 coupled with increases in taxes and investment earnings. General Fund expenditures increased from $57,584,098 in 2018 to $59,398,698 in 2019. The $1,814,600 increase was primarily in the public works function $572,426, but increases were also in the public safety, culture and recreation, and general government functions. The fund balance of special revenue fund Tax Increment Financing increased by$49,944 to $9,161,732. Tax revenues decreased by $2,293,773 due to three subareas of tax increment financing districts retiring on June 30, 2018, Subarea B of Dubuque Industrial Center West and Subareas A and B of Technology Park. Tax Increment Financing expenditures decreased$1,526,497. The fund balance of the special revenue Community Development Fund increased by$1,408,919 to $7,262,493. Intergovernmental revenue increased from $6,376,831 in 2018 to $11,277,705 in 2019 primarily for HUD Resiliency grant. The Debt Service Fund paid$5,509,605 in principal and$3,032,311 in interest and fiscal charges during fiscal year 2019. Proprietary funds. The City's proprietary funds provide the same type of information found in the government-wide financial statements,but in more detail. The combined net position of the enterprise funds at June 30, 2019, totaled $195,310,511 of which the unrestricted is $12,617,567. The Sewer Fund had an increase of$938,006 for total net position of $29,466,324. Operating expenses increased $662,267 primarily for repairs and maintenance and supplies and services. The Sewer Fund operating income from operations was $2,054,077. The Water Utility had an increase in net position by $2,336,030 for total net position of $31,358,499. Water rates were increased 3%in 2019. The Storm Water Utility had an increase in net position of $10,365,000. Ending net position is $70,062,557. Storm Water Utility had capital contributions of$ll,776,579 which consisted of a capital grant $4,400,028, contribution from developers $245,937 and contribution of assets from governmental funds $7,130,614. 29 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30,2019 The Parking Facilities had a decrease in net position of $2,544. Ending net position is $48,072,205. Operating income increased $31,374. Parking Facilities had operating income of $417,717 after depreciation of$1,193,543 for fiscal year 2019. Other Enterprise Funds net position decreased by $281,912 to $16,350,926. This was primarily due to Transit's decrease of$431,679 in net position. BUDGETARY HIGHLIGHTS There were two amendments to the City's 2018-2019 cash basis budget. The first amendment was passed in October 2018 to reflect operating and capital budget carryovers (continuing appropriation authority) from fiscal year 2019 and amended the fiscal year 2019 budget for operating and capital City Council actions since the beginning of the fiscal year. The second budget amendment was passed in April 2019 to reflect City Council actions since the second budget amendment and amendments to add additional appropriation authority due to increased revenues. The final budget for total cash basis receipts increased by $45,644,681. The increase was primarily attributable to revenue associated with capital projects and operating carryovers which mainly include grants to intergovernmental funds. The final budget for total expenditures increased $76,769,264 from the original budget. The increase was primarily attributable to purchase order encumbrances carryover, capital projects, and operating carryovers from the prior year and expenditures associated with new grants received. Actual cash basis revenues were $41,830,848 less than the final amended budget; and, cash basis expenditures were $91,584,914 less than the final amended budget due primarily to projected capital projects not completed by fiscal year end. 30 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 CAPITAL ASSETS AND DEBT ADMINISTRATION Capital assets. The City's investment in capital assets for its governmental and business-type activities as of June 30, 2019, amounts to $771,722,202 (net of accumulated depreciation). This investment in capital assets includes land, buildings, improvements other than buildings, machinery and equipment, infrastructure, and construction in progress. Additional information on the City's assets can be found in Note 6 to the financial statements in this report. CAPITAL ASSETS (net of accumulated depreciation) Governemental Activities Business-type Activities Total 2019 2018 2019 2018 2019 2018 Land $ 78,777,620 $ 78,309,999 $ 24,805,263 $ 24,399,223 $ L03,582,883 $ 102,709,222 Buildings 141,858,066 141,320,127 159,586,137 158,539,345 301,444,203 299,859,472 Improvements otherthan buildings 25,455,654 24,045,686 177,818,388 168,060,566 203,274,042 192,106,252 Machinery and equipment 51,673,620 50,688,060 ll3,861,028 112,329,961 165,534,648 163,018,021 Infrastructure 236,909,112 234,204,768 - - 236,909,112 234,204,768 Constructionin progress 56,019,934 49,954,930 11,853,774 5,819,782 67,873,708 55,774,712 Accumulated depreciation (170,474,236) (161,037,018) (136,422,158) (127,876,420) (306,896,394) (288,913,438) $ 420,219,770 $ 417,486,552 $ 351,502,432 $ 341,272,457 $ 771,722,202 $ 758,759,009 Major expenditures during 2018-2019 were for the construction work on the Salt Building, Skate Park development,water main projects,the English Mill pump stations, and Bee Branch storm water projects. Long-term debt. At year end, the City had$257,596,051 of debt outstanding. During fiscal year 2019, the City issued $3,100,000 of general obligation bonds to provide for the acquisition and construction of major capital facilities. Revenue capital loan notes have been issued for the planning and construction of sewer, stormwater, and water capital projects through the State of Iowa State Revolving Loan Funds (SRF). The City issued an additional $3,436,611of SRF debt in 2019 including $5,000 for the Bee Branch stormwater construction project, $30,940 far green alley projects reducing stormwater run off, $233,631 for the Catfish Creek stabilization project, $408,803 for CIWA purchase, $1,541,796 for Kerper sewer project, $444,163 for Roosevelt tower, and $772,278 for upper Bee Branch culverts. The City has pledged income derived from the acquired or constructed assets to pay debt service. The City continues to operate under the State debt capacity limitations. The State limits the amount of general obligation debt outstanding to 5% of the assessed value of all taxable property in the community. Thus the City's debt capacity is $221,512,756. With$117,222,925 of debt applicable against the capacity, the City is utilizing 52.92% of this limit. Additional information on the City's long-term debt can be found in Note 7 of this report. 31 CITY OF DUBUQUE, IOWA MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2019 ECONOMIC FACTORS The City's unemployment rate as of December, 2019 was 2.9%, up from 2.5% in December, 2018. The national average was 3.5% for December 2019, according to the Bureau of Labor Statistics. State of Iowa was 2.7% as reported in December, 2019. The assessed valuation of taxable properry, net of exemptions, increased by 2.93% to $2,757,549,000. In fiscal year 2019, the minimum monthly refuse rate increased from $15.11 to $15.36, sewer and water rates increased 3%, and the storm water monthly fee increased from$7.27 to $7.76 per single family unit (SFU). Requests for information. This financial report is designed to provide a general overview of the City's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Director of Finance and Budget, 50 West 13th Street,Dubuque, Iowa 52001-4864. 32 Basic Financial Statements Fiscal Year Ended June 30, 2019 City of Dubuque, Iowa 33 CITY OF DUBUQUE,IOWA STATEMENT OF NET POSITION JUNE 30,2019 Primary Government Component Units Dubuque Dubuque Metropolitan Dubuque Convenrion Governmental Business-type Area Solid Initiatives and and Visitors Activities Activities Total Waste Agency Subsidiaries Bureau ASSETS CURRENT ASSETS Cash and pooled cash investments $ 48,452,726 $ 25,863,488 $ 74,316,214 $ 5,951,989 $ 1,747,043 $ 69,699 Receivables Property tax Delinquent 202,491 - 202,491 - - - Succeeding year 25,575,669 - 25,575,669 - - - Accounts and other 2,297,399 3,456,795 5,754,194 443,729 175,195 17,323 Special assessments 799,386 89,402 888,788 - - - Accrued interest 214,153 87,342 301,495 79,937 - - Notes 477,844 - 477,844 - 30,232 - Intergovernmental 7,927,108 2,430,661 10,357,769 30,381 - - Inventories 1,185,302 1,047,667 2,232,969 - 133,347 5,636 Prepaid items 601,164 120,622 721,786 8,682 - - Total Current Assets 87,733,242 33,095,977 120,829,219 6,514,718 2,085,817 92,658 NONCURRENT ASSETS Expendable restricted cash and investments 9,385,756 7,162,770 16,548,526 7,434,961 1,240,078 233,865 Nonexpendable restricted cash and investments 69,412 - 69,412 - - - Notes receivable 9,589,816 - 9,589,816 - 137,030 - Capital assets Land 78,777,621 24,805,263 103,582,884 2,737,804 100,000 - Buildings 141,858,066 159,586,137 301,444,203 386,779 12,000,000 265,111 Improvements other than buildings 25,455,654 177,818,388 203,274,042 16,901,278 - 27,491 Machinery and equipment 51,673,620 113,861,028 165,534,648 4,112,793 31,735 93,141 Infrastructure 236,909,111 - 236,909,ll1 - - - Construction in progress 56,019,935 11,853,774 67,873,709 556,340 - - Accumulated depreciation (170,474,237) (136,422,158) (306,896,395) (10,346,650) (503,300) (105,318) Total Noncurrent Assets 439,264,754 358,665,202 797,929,956 21,783,305 13,005,543 514,290 Total Assets 526,997,996 391,761,179 918,759,175 28,298,023 15,091,360 606,948 DEFERRED OUTFLOWS OF RESOURCES Pension related deferred outflows 12,769,935 1,445,799 14,215,734 135,496 - - OPEB related deferred outflows 194,315 41,051 235,366 4,501 - - Total Deferred Outflows of Resources 12,964,250 1,486,850 14,451,100 139,997 - - 34 CITY OF DUBUQUE,IOWA EXHIBIT 1 (continued) STATEMENT OF NET POSITION(continued) JUNE 30,2019 Primary Government Component Units Dubuque Dubuque Metropolitan Dubuque Convention Governmental Business-type Area Solid Initiatives and and Visitors Activities Activities Total Waste Agency Subsidiaries Bureau LIABILITIES CURRENT LIABILiTiES Accounts payable $ 6,994,399 $ 2,315,297 $ 9,309,696 $ 237,773 $ 124,500 $ 302,346 Accrued payroll 1,649,241 298,364 1,947,605 29,989 - 68,695 Loans payable 84,977 1,030,988 l,ll 5,965 - - 7,769 Notes payable 85,174 5,153,368 5,238,542 - 547,300 25,000 General obligation bonds payable 4,968,670 2,946,330 7,915,000 410,000 - - Revenue bonds payable - 330,000 330,000 - - - Tax increment financing bonds payable 550,000 - SSQ000 - - - Accrued compensated absences 403,220 54,366 457,586 3,857 - - Accruedinterestpayable 241,975 370,762 612,737 20,888 446,ll3 - Intergovernmental payable 2,499 - 2,499 89,684 - - Unearned revenue 295,776 - 295,776 - - 49,531 Total Current Liabilities 15,275,931 12,499,475 27,775,406 792,191 1,117,913 453,341 NONCURRENT LIABILITIES Loanspayable 3,899,133 2,121,343 6,020,476 - - 18,149 Notes payable 90,880 106,502,221 106,593,101 - 3,142,084 - General obligation bonds payable 41,949,158 36,299,675 78,248,833 8,137,529 - - Revenue bonds payable - 32,767,700 32,767,700 - - - Landfill closure and postclosure care - - - 3,547,590 - - Tax increment financing bonds payable 18,816,434 - 18,816,434 - - - Accrued compensated absences 5,173,324 650,209 5,823,533 229,449 - - Netpensionliability 44,539,774 5,511,728 50,051,502 516,544 - - Total OPEB liability 5,053,728 1,067,638 6,121,366 117,066 - - TotalNoncurrentLiabiliries 119,522,431 184,920,514 304,442,945 12,548,178 3,142,084 18,149 Total Liabiliries 134,798,362 197,419,989 332,218,351 13,340,369 4,259,997 471,490 DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 2,693,749 473,891 3,167,640 44,412 - - Succeeding yearpropertytax 25,575,669 - 25,575,669 - - - Deferred amount on refunding 249,957 43,638 293,595 - - - Total deferred inflows ofresources 28,519,375 517,529 29,036,904 44,412 - - NET POSITION Net investment in capital assets 385,005,220 179,561,228 564,566,448 8,282,862 7,939,051 280,425 Restricted for/by: Bond ordinance development agreement 2,140,740 3,131,716 5,272,456 - - - Debt service 11,257 - 11,257 - - - Employeebenefits 45,577 - 45,577 - - - Community development 8,969,550 - 8,969,550 - - - Iowa Finance Authority Trust 542,224 - 542,224 - - - Capital projects 14,458,202 - 14,458,202 - - - Franchise agreement 630,380 - 630,380 - - - Endowments,expendable 108,242 - 108,242 - - - Endowments,nonexpendable 69,412 - 69,412 - - - Other 1,346,019 - 1,346,019 - - - State statute - - - 162,004 - - Landfill closure and post closure care - - - 1,243,320 - - Minority interest - - - 1,217,867 - - Unrestricted (36,682,314) 12,617,567 (24,064,747) 4,147,186 2,892,312 (144,967) TotalNetPosition $ 376,644,509 $ 195,310,Sll $ 571,955,020 $ 15,053,239 $ 10,831,363 $ 135,458 See notes to financial statements. 35 CITY OF DUBUQUE,IOWA STATEMENT OF ACTIVITIES EXHIBIT 2 FOR THE YEAR ENDED JUNE 30,2019 Program Revenues Net(Expense)Revenue and Changes in Net Position Primary Government Component Units Dubuque Operating Capital Grants Metropolitan Dubuque Dubuque Charges for Grants and and Total Program Govemmental Business-rype Area Solid Initiatives and Convention and Functions/Programs Expenses Services Contributions Contributions Revenues Activities Activities Total Waste Agency Subsidiaries Visitors Bureau Primary government Governmental Activities: Public safety $ 29,637,417 $ 2,535,504 $ 1,406,325 $ - $ 3,941,829 $ (25,695,588) $ - $ (25,695,588) Public works 24,835,035 7,327,692 8,694,003 9,379,514 25,401,209 566,174 - 566,174 Health and social services 1,442,658 361,482 4,730 400 366,612 (1,076,046) - (1,076,046) Culture and recreation 12,916,646 2,459,644 740,326 467 3,200,437 (9,716,209) - (9,716,209) Communityandeconomicdevelopment 15,837,039 802,994 12,295,841 1,383,101 14,481,936 (1,355,103) - (1,355,103) Generalgovernment 5,944,116 2,650,845 57,046 284,718 2,992,609 (2,951,507) - (2,951,507) Interest on long-term debt 3,387,730 - - - - (3,387,730) - (3,387,730) Total govemmental activities 94,000,641 16,138,161 23,198,271 11,048,200 50,384,632 (43,616,009) - (43,6L6,009) Business-type activities Sewage disposal works 12,177,352 12,479,684 - 619,104 13,098,788 - 921,436 921,436 Water udlity 7,892,423 8,959,023 327 950,390 9,909,740 - 2,017,317 2,017,317 Stormwaterutiliry 7,025,525 4,714,670 37,879 4,645,965 9,398,514 - 2,372,989 2,372,989 Parking facilides 2,850,531 3,066,1 18 78,149 - 3,144,267 - 293,736 293,736 America's River Project 19,874 361 - - 361 - (19,513) (19,513) Refuse collection 4,215,881 4,351,428 - - 4,351,428 - 135,547 135,547 Transit system 4,533,060 512,385 1,801,011 - 2,313,396 - (2,219,664) (2,219,664) Salt 182,092 174,784 - - 174,784 - (7,308) (7,308) Total business-type activities 38,896,738 34,258,453 1,917,366 6,215,459 42,391,278 - 3,494,540 3,494,540 Totalprimarygovernment $ 132,897,379 $ 50,396,614 $ 25,115,637 $ 17,263,659 $ 92,775,910 $ (43,616,009) $ 3,494,540 $ (40,121,469) Component units Dubuque Metropolitan Area Solid Waste Agency $ 4,670,928 $ 5,800,636 $ - $ 62,803 $ 5,863,439 $ 1,192,511 $ - $ - Dubuque inidatives and Subsidianes 3,370,868 3,406,503 - - 3,406,503 - 35,635 - Dubuque Convenpon and Visitors Bureau 1,349,269 1,297,463 80,250 - 1,377,713 - - 28,444 TotalComponentUnits $ 9,391,065 $ 10,504,602 $ 80,250 $ 62,803 $ 10,647,655 1,192,511 35,635 28,444 Generalrevenues Propertytaxes 37,973,888 - 37,973,888 - - - Local option sales tax 8,940,109 - 8,940,109 - - - Hotel motel tax 2,ll 3,273 - 2,113,273 - - - Utility franchise fees 5,072,350 - 5,072,350 - - - Gaming 8,730,986 - 8,730,986 - - - Unrestricted inveshnent eamings 1,858,476 798,497 2,656,973 272,564 244,408 365 Gain on disposal of capital assets 94,980 80,479 175,459 378,556 (24,161,156) - Transfers (8,981,064) 8,981,064 Total generalrevenues and transfers 55,802,998 9,860,040 65,663,038 651,120 (23,916,748) 365 ChangeinNetPosition 12,186,989 13,354,580 25,541,569 1,843,631 (23,881,113) 28,809 Net position,beginning of year 364,457,520 181,955,931 546,413,451 13,209,608 34,712,476 106,649 Netposition,endingofyear $ 376,644,509 $ 195,310,511 $ 571,955,020 $ 15,053,239 $ 10,831,363 $ 135,458 See notes to financial statements 36 THIS PAGE IS INTENTIONALLY LEFT BLANK 37 CITY OF DUBUQUE, IOWA BALANCE SHEET EXHIBIT 3 GOVERNMENTAL FUNDS JUNE 30,2019 Special Revenue Tax Increment Community General Financing Development ASSETS Cash and pooled cash inveshnents $ 21,180,768 $ 6,356,579 $ 765,358 Receivables Property tax Delinquent 145,303 29,277 - Succeeding year 21,888,257 - - Accounts and other 1,605,042 175,674 - Special assessments 23,996 - - Accrued interest 106,012 50,696 12,568 Notes 4,575,806 289,800 4,260,637 Intergovernmental 1,064,874 - 4,587,500 Inventories 228,414 - 579,319 Prepaid items 565,258 - 15,503 Restricted cash and pooled cash investments 229,995 2,320,109 - Total Assets $ 51,613,725 $ 9,222,135 $ 10,220,885 LIABILITIES,DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accountspayable $ 1,506,410 $ 60,403 $ 1,427,298 Accrued payroll 1,497,545 - 27,269 Intergovernmental payable - - - Unearned revenue 295,776 - - Total Liabilities 3,299,731 60,403 1,454,567 DEFERRED INFLOW OF RESOURCES Unavailable revenues Succeeding year propertytax 21,888,257 - - Special assessments 23,996 - - Grants 37,008 - 1,503,825 Other 50,165 - - Total Deferred Inflows of Resources 21,999,426 - 1,503,825 FUND BALANCES Nonspendable Endowment corpus - - - Inventory 228,414 - - Long-term notes receivable 4,575,806 - - Prepaid items 565,258 - 15,503 Restricted Endowments - - - Library - - - Police - - - Veterans - - - Debt service - - - Bond ordinance - 2,140,740 - Capital improvements 229,995 7,020,992 - Franchise agreement - - - Special assessments - - - Iowa Finance Authority Trust - - - Community programs - - 8,432,037 Employee benefits - - - Committed,capital improvements - - - Assigned DRA gaming and distribution 1,438,616 - - Unassigned 19,276,479 - (1,185,047) Total Fund Balances 26,314,568 9,161,732 7,262,493 Total Liabilities,Deferred Inflows of Resources, and Fund Balances $ 51,613,725 $ 9,222,135 $ 10,220,885 See notes to financial statements. 38 Other Governmental Debt Service Funds Total $ 9,974 $ 12,554,168 $ 40,866,847 1,678 26,233 202,491 264,712 3,422,700 25,575,669 - 288,794 2,069,510 - 775,390 799,386 27 24,973 194,276 - 941,417 10,067,660 - 2,274,734 7,927,108 - 301,495 1,109,228 - 20,403 601,164 - 6,905,064 9,455,168 $ 276,391 $ 27,535,371 $ 98,868,507 $ - $ 1,915,747 $ 4,909,858 - 96,504 1,621,318 - 2,499 2,499 - - 295,776 - 2,014,750 6,829,451 264,712 3,422,700 25,575,669 - 740,272 764,268 - 1,174,266 2,715,099 422 20,964 71,551 265,134 5,358,202 29,126,587 - 69,412 69,412 - 301,495 529,909 - - 4,575,806 - 20,403 601,164 - 108,242 108,242 - 1,160,414 1,160,414 - 7,045 7,045 - 143,442 143,442 11,257 - 11,257 - - 2,140,740 - 13,552,043 20,803,030 - 630,380 630,380 - 35,118 35,118 - 542,224 542,224 - 537,513 8,969,550 - 45,577 45,577 - 3,009,111 3,009,111 - - 1,438,616 - - 18,091,432 11,257 20,162,419 62,912,469 $ 276,391 $ 27,535,371 $ 98,868,507 39 THIS PAGE IS INTENTIONALLY LEFT BLANK 40 CITY OF DUBUQUE, IOWA RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET EXHIBIT 3-1 TO THE STATEMENT OF NET POSITION JUNE 30,2019 Total fund balances-governmental funds $ 62,912,469 Amounts reported for the governmental activities in the statement of net position are different because: Capital assets used in governmental acriviries are not financial resources and therefore are not reported in the funds. Cost of capital assets $ 590,337,417 Accumulated depreciation (170,251,971) 420,085,446 Some of the City's revenues will be collected after year-end but are not available soon enough to pay for the current period's expenditures and therefore are unavailable in the funds.Those revenues consist of: Property tax 43,394 Special assessments 764,268 Grants and other 2,743,256 3,550,918 Pension and OPEB related deferred outflows of resources and deferred inflows of resources are not due and payable in the current year and,therefore, are not reported in the government funds as follows: Deferred inflows or resources (2,568,267) Deferred outflows of resources 12,581,419 10,013,152 Internal service funds are used by the City's management to charge the costs of equipment maintenance and self-insurance programs to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. 4,729,476 Some liabilities are not due and payable in the current period and therefore are not reported in the funds.Those liabilities consist o£ General obligation bonds (46,917,828) Tax increment financing bonds (19,366,434) Notes payable (176,054) Loans payable (3,984,110) Deferred amount on debt refundings (249,957) Accrued interest (241,975) Compensated absences (5,576,544) Net pension liability (43,080,322) Total OPEB liability (5,053,728) (124,646,952) Net position of governmental activities $ 376,644,509 See notes to financial statements. 41 CiTY OF DUBUQUE,iOWA STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES EXHIBIT 4 GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30,2019 Special Revenue Tax Tncrement Community General Financing Development REVENUES Taxes $ 34,820,667 $ 10,304,175 $ - Special assessments - - 5,923 Licenses and permits 1,619,892 - - Intergovernmental 1,782,975 - 11,277,705 Charges for services 12,216,232 - 5,869 Fines and forfeits 404,400 - - Investment earnings 812,591 517,254 114,900 Contributions 803,422 175,674 17,105 Gaming 8,708,702 - - Miscellaneous 635,684 16,520 38,176 Total Revenues 61,804,565 11,013,623 11,459,678 EXPENDiTURES Current Public safety 28,801,990 - - Public works 6,323,084 - - Health and social services 1,036,184 - 10,000 Culture and recreation 12,748,806 - 140,895 Community and economic development 3,979,103 2,662,073 3,374,795 General government 6,010,230 - 1,945 Debt service Principal - - - Interest and fiscal charges 98,198 - 91,255 Capitalprojects 401,103 - 6,444,902 Total Expenditures 59,398,698 2,662,073 10,063,792 EXCESS(DEFICIENCY)OF REVENUES OVER(iJNDER)EXPENDITURES 2,405,867 8,351,550 1,395,886 OTHER FINANCING SOURCES(USES) Issuance of debt - - - Premium on bonds - - - Transfers in 4,911,818 617,479 30,000 Transfers out (2,939,034) (8,919,085) (16,967) Insurance recovery 8,503 - - Sale of capital assets 52,001 - - Total Other Financing Sources(Uses) 2,033,288 (8,301,606) 13,033 NET CHANGE IN FiJND BALANCES 4,439,155 49,944 1,408,919 FLTND BALANCES,BEGINNING 21,875,413 9,111,788 5,853,574 FLTND BALANCES,ENDING $ 26,314,568 $ 9,161,732 $ 7,262,493 See notes to financial statements. 42 Other Governmental Debt Scrvice Funds Total $ 295,092 $ 8,681,967 $ 54,101,901 - 107,255 113,178 - - 1,619,892 - 18,299,015 31,359,695 - 253,935 12,476,036 - - 404,400 763 256,338 1,701,846 - 347,715 1,343,916 - - 8,708,702 - 836,424 1,526,804 295,855 28,782,649 113,356,370 - 5,930 28,807,920 - 6,528,309 12,851,393 - - 1,046,184 - 147,347 13,037,048 - 5,714,220 15,730,191 - 558,919 6,571,094 5,509,605 - 5,509,605 3,032,311 99,147 3,320,911 - 13,299,049 20,145,054 8,541,916 26,352,921 107,019,400 (8,246,061) 2,429,728 6,336,970 - 2,883,875 2,883,875 - 81,693 81,693 8,008,195 3,458,460 17,025,952 (11,995) (6,989,321) (18,876,402) - 79,340 87,843 - 44,034 96,035 7,996,200 (441,919) 1,298,996 �a49,a6i� i,9a�,so9 �,63s>966 261,118 18,174,610 55,276,503 $ 11,257 $ 20,162,419 $ 62,912,469 43 THIS PAGE IS INTENTIONALLY LEFT BLANK 44 CITY OF DUBUQUE, IOWA RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXHIBIT 4-1 EXPENDITURES,AND CHANGES IN FUND BALANCES TO THE STATEMEMT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30,2019 Net change in fund balances-total governmental funds $ 7,635,966 Amounts reported for governmental activities in the statement of activities are different because: Capital outlays are reported as expenditures in governmental funds.However,in the statement of activities,the cost of capital assets is allocated over their estimated useful lives and reported as depreciation expense.In the current period,these amounts are: Capital assets expended in governmental funds $ 17,156,396 Transfers of capital assets to enterprise funds (7,130,614) Contributions from developers and federal government 2,704,343 Contribution of land from Dubuque Metropolitan Area Solid Waste Agency 183,393 Depreciation expense (10,150,009) 2,763,509 In the statement of activities,only the gain ar loss on the sale of capital assets is reported, whereas in the governmental funds,the entire proceeds from the sale increase financial resources.Thus,the change in net position differs from the change in fund balances by the book value of the asset being disposed. (6,110) Because some revenues will not be collected far several months after the City's fiscal year ends,they are not considered"available"revenues and are deferred in the governmental funds.Deferred inflows of resources increased(decreased) by these amounts this year: Property tax (2,281) Special assessments 65,678 Grants and other (1,473,263) (1,409,866) Debt proceeds provide current financial resources to govemmental funds,but issuing debt increases long-term liabilities in the statement of net position. Repayment of debt principal is an expenditure in the governmental funds, but it reduces long-term liabilities in the statement of net posirion and does not affect the statement of activities.Also,governmental funds repart the effect of issuance discounts and premiums when debt is first issued,whereas these amounts are deferred and amortized in the statement of activities. Debt issuances including premium (2,965,566) Debt repayments 5,509,605 2,544,039 Some items reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds.These items consist of: Decrease in accrued interest 7,936 Amartization of bond discount/premium 36,177 Increase in compensated absences (70,884) Deferred amount on debt refundings 22,608 Pension adjustment (720,451) OPEB adjushnent (70,631) Total additional expenses (795,245) Internal service funds are used by management to charge the costs of certain activities to individual funds.The change in net position of the internal service funds is reported with governmental activities. 1,454,696 Change in net position of governmental activities $ 12,186,989 See notes to financial statements. 45 CITY OF DUBUQUE,IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS JUNE 30,2019 Business-type Activities-Enterprise Funds Sewage Disposal Water Stormwater Works Utility Utility ASSETS CURRENT ASSETS Cash and pooled cash investments $ 5,018,754 $ 7,271,730 $ 10,802,141 Receivables Accounts 1,464,655 1,030,700 520,820 Accrued interest 48,007 10,379 26,652 Intergovernmental - - 1,254,074 Prepaid items 17,097 185 81,814 Inventories 316,038 731,629 - Total Current Assets 6,864,551 9,044,623 12,685,501 NONCURRENT ASSETS Restricted cash and pooled cash investments 359,650 2,028,595 4,289,479 Capital assets Land 254,858 209,244 21,393,569 Buildings 72,269,461 11,212,597 - Improvements to other than buildings 50,281,764 2,007,510 120,240,066 Machinery and equipment 39,590,547 60,734,420 1,132,413 Construction in progress 3,422,663 4,077,146 4,353,965 Accumulated depreciation (63,412,924) (28,514,497) (17,290,328) Net Capital Assets 102,406,369 49,726,420 129,829,685 Total Noncurrent Assets 102,766,019 51,755,015 134,119,164 Total Assets 109,630,570 60,799,638 146,804,665 DEFERRED OUTFLOWS OF RESOURCES Pension related deferred outflows 351,157 315,244 90,911 OPEB related deferred outflows 9,002 10,353 4,141 Total Deferred Outflows of Resources 360,159 325,597 95,052 46 EXHIBIT 5 Business-type Activities-Enterprise Funds Governmental Activities- Parking Other Enterprise Internal Service Facilities Funds Total Funds $ 1,069,243 $ 1,701,620 $ 25,863,488 $ 7,585,879 129,673 400,349 3,546,197 227,889 2,304 - 87,342 19,877 - 1,176,587 2,430,661 - 9,3 57 12,169 120,622 - - - 1,047,667 76,074 1,210,577 3,290,725 33,095,977 7,909,719 485,046 - 7,162,770 - 2,911,592 36,000 24,805,263 - 62,337,568 13,766,511 159,586,137 - 3,806,644 1,482,404 177,818,388 - 2,790,731 9,612,917 113,861,028 356,590 - - 11,853,774 - (18,480,437) (8,723,972) (136,422,158) (222,266) 53,366,098 16,173,860 351,502,432 134,324 53,851,144 16,173,860 358,665,202 134,324 55,061,721 19,464,585 391,761,179 8,044,043 93,607 594,880 1,445,799 382,831 1,936 15,619 41,051 - 95,543 610,499 1,486,850 382,831 47 CITY OF DUBUQUE,IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS JUNE 30,2019 Business-type Activities-Enterprise Funds Sewage Disposal Water Stormwater Works Utility Utility LIABILITIES CURRENT LIABILITIES Accounts payable $ 1,157,304 $ 575,427 $ 468,219 Accrued payroll 65,367 69,240 18,912 Loans payable-current - 1,000,000 - General obligation bonds payable 609,717 697,587 975,221 Revenue bonds payable - 330,000 - Capital loan notes payable 2,822,000 728,368 1,603,000 Accrued compensated absences 13,475 27,043 - Accrued interest payable 137,457 67,776 145,756 Total Current Liabilities 4,805,320 3,495,441 3,211,108 NONCURRENT LIABILITIES Loans payable - 2,000,000 - General obligarion bonds payable 9,853,254 11,626,532 8,692,583 Revenue bonds payable - 4,180,683 28,587,017 Capital loan notes payable 64,019,796 6,649,556 35,832,869 Accrued compensated absences 146,901 227,569 9,662 Netpension liabiliry 1,338,701 1,201,795 346,570 Total OPEB liabiliry 234,131 269,251 107,700 Total Noncurrent Liabiliries 75,592,783 26,155,386 73,576,401 Total Liabilities 80,398,103 29,650,827 76,787,509 DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 115,099 103,328 29,797 Deferred amount on refunding 11,203 12,581 19,854 Total Deferred Inflows of Resources 126,302 115,909 49,651 NET POSITION Net investment in capital assets 33,899,824 24,052,026 59,012,862 Restricted by bond ordinance/development agreement - 566,670 2,080,000 Unrestricted (4,433,500) 6,739,803 8,969,695 Total Net Posirion $ 29,466,324 $ 31,358,499 $ 70,062,557 See notes to financial statements. 48 EXHIBIT 5 Business-type Activities-Enterprise Funds Governmental Activities- Parking Other Enterprise Internal Service Facilities Funds Total Funds $ 27,731 $ 86,616 $ 2,315,297 $ 2,084,541 19,974 124,871 298,364 27,923 30,988 - 1,030,988 - 649,337 14,468 2,946,330 - - - 330,000 - - - 5,153,368 - 8,009 5,839 54,366 - 16,922 2,851 370,762 - 752,961 234,645 12,499,475 2,112,464 121,343 - 2,121,343 - 5,760,110 367,196 36,299,675 - - - 32,767,700 - - - 106,502,221 - 12,780 253,297 650,209 - 356,845 2,267,817 5,511,728 1,459,452 50,338 406,218 1,067,638 - 6,301,416 3,294,528 184,920,514 1,459,452 7,054,377 3,529,173 197,419,989 3,571,916 30,682 194,985 473,891 125,482 - - 43,638 - 30,682 194,985 517,529 125,482 46,804,320 15,792,196 179,561,228 134,324 485,046 - 3,131,716 - 782,839 558,730 12,617,567 4,595,152 $ 48,072,205 $ 16,350,926 $ 195,310,511 $ 4,729,476 49 CITY OF DUBUQUE,IOWA STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED JUNE 30,2019 Business-type Activities-Enterprise Funds Sewage Disposal Water Stormwater Works Utility Utility OPERATING REVENUES Charges for sales and services $ 12,316,439 $ 8,894,841 $ 4,663,762 Other 163,245 64,182 50,908 Total Operaring Revenues 12,479,684 8,959,023 4,714,670 OPERATING EXPENSES Employee expense 3,849,978 2,614,288 1,232,784 Utilities 719,616 728,946 42,185 Repairs and maintenance 713,107 226,070 59,745 Supplies and services 1,637,395 2,080,976 1,858,268 Insurance 93,142 76,090 35,640 Depreciation 3,412,369 1,313,288 1,812,775 Total Operating Expenses 10,425,607 7,039,658 5,041,397 OPERATING INCOME(LOSS) 2,054,077 1,919,365 (326,727) NONOPERATING REVENUES(EXPENSES) Intergovemmental - 327 8,193 Investment earnings 187,533 201,464 347,136 Contributions - - 29,686 Interest expense (1,751,745) (852,765) (1,984,128) Gain(loss)on disposal of assets 8,872 1,607 - Net Nonoperating Revenues(Expenses) (1,555,340) (649,367) (1,599,113) INCOME(LOSS)BEFORE CAPITAL CONTRIBUTIONS AND TRANSFERS 498,737 1,269,998 (1,925,840) CAPITAL CONTRIBUTIONS 619,104 950,390 11,776,579 TRANSFERS IN - 258,526 514,261 TRANSFERS OUT (179,835) (142,884) - CHANGE IN NET POSITION 938,006 2,336,030 10,365,000 NET POSITTON,BEGINNING 28,528,318 29,022,469 59,697,557 NET POSITION,ENDING $ 29,466,324 $ 31,358,499 $ 70,062,557 See notes to financial statements. 50 EXHIBIT 6 Business-type Activities-Enterprise Funds Governmental Other Activities- Parking Enterprise Internal Facilities Funds Total Service Funds $ 2,888,869 $ 4,974,928 $ 33,738,839 $ 15,747,917 177,249 64,030 519,614 68,524 3,066,118 5,038,958 34,258,453 15,816,441 779,678 5,011,451 13,488,179 2,302,140 298,736 93,143 1,882,626 33,280 217,589 964,884 2,181,395 96,731 66,810 1,626,250 7,269,699 11,975,253 92,045 67,074 363,991 75,418 1,193,543 1,183,049 8,915,024 40,781 2,648,401 8,945,851 34,100,914 14,523,603 417,717 (3,906,893) 157,539 1,292,838 - 1,716,731 1,725,251 173 41,197 21,167 798,497 156,630 78,149 84,280 192,115 - (197,510) (5,056) (4,791,204) - (4,620) 70,000 75,859 5,055 �s2,�s4> i,gg�,i22 �i,999,4g2� i6i,sss 334,933 (2,O19,771) (1,841,943) 1,454,696 - - 13,346,073 - 280,000 1,737,880 2,790,667 - �61�,4��> �2 i� �940,2 i�> - (2,544) (281,912) 13,354,580 1,454,696 48,074,749 16,632,838 l 8l,955,931 3,274,780 $ 48,072,205 $ 16,350,926 $ 195,310,511 $ 4,729,476 51 CITY OF DUBUQUE, IOWA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30,2019 Business-type Activities-Enterprise Funds Sewage Disposal Water Stormwater Parking Works Utility Urility Facilitics CASH FLOWS FROM OPERATING ACTNITIES Cash received from customers $ 12,343,792 $ 8,907,490 $ 4,647,375 $ 2,861,056 Cash payments to suppliers for goods and services (2,215,306) (3,079,776) (1,794,564) (651,965) Cash payments to employees for services (3,778,571) (2,679,374) (1,189,837) (785,320) Other operating receipts 163,245 64,182 50,908 177,249 NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES 6,513,160 3,212,522 1,713,882 1,601,020 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from other funds - 258,526 514,261 280,000 Transfers to other funds (179,835) (142,884) - (617,477) Payment of interfund balances - - - - Contributions - - 29,686 78,149 Intergovernmental grant proceeds - - - - NET CASH PROVIDED BY(USED FOR) NONCAPITAL FINANCING ACTNITIES (179,835) 115,642 543,947 (259,328) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from sale of capital assets 45,823 1,607 - 230 Acquisition and construction of capital assets (3,537,606) (1,737,955) (4,022,064) (449,067) Proceeds from issuance of debt 1,572,736 852,966 1,010,910 Premium on debt issuance - - - - Pa�nent of debt (3,473,317) (2,192,687) (2,426,254) (686,949) Interest paid (1,763,432) (870,936) (2,083,292) (214,122) Intergovernmental grantproceeds - 327 4,162,281 - NET CASH(USED FOR)CAPiTAL AND RELATED FINANCING ACTIVITIES (7,155,796) (3,946,678) (3,358,419) (1,349,908) CASH FLOWS FROM INVF,STING ACTIVITIF,S Interestreceived 153,012 219,124 358,057 42,283 NET INCREASE(DECREASE)IN CASH AND POOLED INVESTMENTS (669,459) (399,390) (742,533) 34,067 CASH AND CASH EQUNALENTS,BEGINNING 6,047,863 9,699,715 15,834,153 1,520,222 CASH AND CASH EQUNALENTS,ENDING $ 5,378,404 $ 9,300,325 $ 15,091,620 $ 1,554,289 52 EXHIBIT 7 Business-type Activities-Enterprise Funds Governmental Other Activities- Enterprise Internal Funds Total Service Funds $ 4,981,978 $ 33,741,691 $ 15,682,764 (2,759,855) (10,501,466) (11,650,145) �s,o�9,soo� �13,s1z,9o2� �z,4o3,is6� 64,030 519,614 68,524 (2,793,647) 10,246,937 1,697,957 1,737,880 2,790,667 - (21) (940,217) - - - (27,798) 84,280 192,115 - 1,645,638 1,645,638 - 3,467,777 3,688,203 (27,798) 70,000 117,660 5,055 (494,063) (10,240,755) (16,600) 216,125 3,652,737 - 6,112 6,112 - (14,426) (8,793,633) - (4,850) (4,936,632) - - 4,162,608 173 �2zi,ioz� �i6,o31,903� �i1,3�z) 23,216 795,692 148,888 476,244 (1,301,071) 1,807,675 1,225,376 34,327,329 5,778,204 $ 1,701,620 $ 33,026,258 $ 7,585,879 (Continued) 53 CITY OF DUBUQUE, IOWA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30,2019 Business-type Activities-Enterprise Funds Sewage Disposal Water Stormwater Parking Works Utility Utility Facilities RECONCILIATION OF OPERATING INCOME(LOSS) TO NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES Operating income(loss) $ 2,054,077 $ 1,919,365 $ (326,727) $ 417,717 Adjustments to reconcile operating income(loss)to net cash provided by(used for)operating acrivities Depreciation 3,412,369 1,313,288 1,812,775 1,193,543 Change in assets and liabilities (Increase)decrease in receivables 27,353 12,649 (16,387) (27,813) (Increase)decrease in inventories and prepaid items (109,728) 1,601 (23,706) 17,096 Increase(decrease)in accounts payable 1,057,682 30,705 224,980 6,119 Increase(decrease)in accrued liabilities (5,006) 3,406 (2,793) (1,414) Increase(decrease)netpension liability 57,846 (126,489) (17,087) 32,499 (Increase)decrease in deferred outflows 10,440 59,152 11,188 (1,974) Increase in deferred inflows 44,873 30,502 9,859 12,897 Increase(decrease)in net OPEB liability (36,746) (31,657) 41,780 (47,650) Total Adjustments 4,459,083 1,293,157 2,040,609 1,183,303 NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES $ 6,513,160 $ 3,212,522 $ 1,713,882 $ 1,601,020 NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES Contribution of capital assets from outside sources $ 619,104 $ 950,390 $ 245,937 $ - Contributions of capital assets from Governmental Activities $ - $ - $ 7,130,614 $ - See notes to financial statements. 54 EXHIBIT 7 (continued) Business-type Activities-Enterprise Funds Governmental Other Activities- Enterprise Internal Funds Total Service Funds $ (3,906,893) $ 157,539 $ 1,292,838 1,183,049 8,915,024 40,781 7,050 2,852 (65,153) ��9i� �iis,s2a� 6,s22 (7,713) 1,311,773 524,O15 (9,176) (14,983) (911) �3os,zsi� �36i,si2� �230,496� 133,078 211,884 97,535 53,743 151,874 32,826 62,287 (11,986) - 1,113,246 10,089,398 405,119 $ (2,793,647) $ 10,246,939 $ 1,697,957 $ - $ 1,815,431 $ - $ - $ 7,130,614 $ - 55 CITY OF DUBUQUE,IOWA STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES EXHIBIT 8 AGENCY FUNDS JUNE 30, 2019 Agency Funds ASSETS Cash and pooled cash investments $ 2,725,992 Accounts receivable 50,729 Prepaids 12,054 Accrued interest 2,820 Notes receivable 1,700,000 Total Assets $ 4,491,595 LIABILITIES Due to other agency $ 4,491,595 Total Liabilities $ 4,491,595 See notes to financial statements. 56 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 The notes to financial statements contain a summary of significant accounting policies and other notes considered necessary far an understanding of the financial statements of the City and are an integral part of this report. The index to the notes is as follows: 1. Summary of Significant Accounting Policies 2. Deficit Fund Equity 3. Cash on Hand, Deposits, and Investments 4. Notes Receivable 5. Interfund Balances and Transfers 6. Capital Assets 7. Long-Term Debt 8. Risk Management 9. Commitments and Contingent Liabilities 10. Other Postemployment Benefits (OPEB) 11. Employee Pension Plans 12. Landfill Closure and Postclosure Care 13. Leases Where City is Lessor 14. Subsequent Events 15. Prospective Accounting Pronouncements 16. Tax Abatements 57 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reporting Entity The City of Dubuque, Iowa, is a municipal corporation governed by an elected mayor and a six-member council. As required by accounting principles generally accepted in the United States of America, these financial statements present the City and its component units, entities for which the Ciry is considered to be financially accountable. The City has no blended component units. The discretely presented component units are reported in separate columns in the government-wide financial statements to emphasize that they are legally separate from the City. Discretely Presented Component Units The Dubuque Metropolitan Area Solid Waste Agency was created under the provisions of Chapter 28E of the Code of Iowa by the City of Dubuque and Dubuque County. The purpose of the Agency is to provide solid waste management for the Dubuque metropolitan area. The City appoints a voting majority of the Agency's governing board and has authority over those persons responsible for the day-to-day operations of the Agency. The Agency is presented as a proprietary fund type and has a June 30 year end. During the year ended June 30, 2019, $553,509 of the Dubuque Metropolitan Area Solid Waste Agency's charges for services were related to services provided to the City of Dubuque. Dubuque Initiatives and Subsidiaries is a non-profit corporation organized under the laws of Iowa and Section 501(c)(3) of the Internal Revenue Code. The Organization was created to render service to the City Council of the Ciry of Dubuque, Iowa, on matters of community interest. The Organization's articles require that its board members include two city council members, the mayor, and the city manager of the City of Dubuque, Iowa; and in the event of dissolution, any assets or properry of the Organization be transferred to the City of Dubuque, Iowa. During the fiscal year 2008, the City of Dubuque, Iowa guaranteed debt issued by Dubuque Initiatives and Subsidiaries far the rehabilitation of the Roshek Building. The Organization is presented as a proprietary fund type and has a December 31 year end. Dubuque Convention and Visitors Bureau is a non-profit corporation organized under the laws of Iowa and Section 501(c)(3) of the Internal Revenue Code. The Organization's purpose is to strengthen the Dubuque area economy by competitively marketing the area as a destination for conventions,tour groups, sporting events and individual travelers. The Organization's articles require that its board members include one City Council member, the City of Dubuque Mayor and the City Manager. In the event of dissolution, any assets or property of the Organization shall be distributed to the City of Dubuque, Iowa after paying or making provision for the payment of all liabilities of the Corporation. The City collects hotel/motel taxes and forwards 50% to the CVB as the primary source of funds for its operations. The CVB is presented as a governmental fund type and has a June 30 year end. Dubuque Initiatives and Subsidiaries and the Dubuque Convention and Visitors Bureau present their financial information in accordance with the Financial Accounting Standards Board(FASB). Complete financial statements for the Component Units may be obtained from the City of Dubuque's Finance Department for the Dubuque Metropolitan Area Solid Waste Agency and Dubuque Area Convention and Visitors Bureau, and the Economic Development Office for Dubuque Initiatives and Subsidiaries. These offices are located at: City Hall, 50 West 13th Street, Dubuque,Iowa 52001. 58 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Jointly Governed Organizations The City participates in several jointly governed organizations that provide goods or services to the citizenry of the City but do not meet the criteria of a joint venture since there is no ongoing financial interest or responsibility by the participating governments. City officials are members of the following boards and commissions: City of Dubuque Conference Board Dubuque County E-9ll Committee Dubuque Drug Task Force Government-wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for seroices. Likewise, the primary government is reported separately from the legally separate component units for which the primary government is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants, contributions, and interest restricted to meeting the operational or capital requirements of a particular function ar segment. Taxes and other items not properly included among program revenues are reported instead as geneNal revenues. Separate financial statements are provided for governmental funds, proprietary funds, and a fiduciary fund, even though the latter is excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Measurement Focus,Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year far which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurernent focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period ar soon enough thereafter to pay liabilities of the current period. Far this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period(year-end). 59 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, franchise taxes, licenses, interest, special assessments, and grants are susceptible to accrual. Sales taxes are considered measurable and available at the time the underlying transaction occurs, provided they are collected by the City within 60 days after year-end. All other revenue items are considered to be measurable and available only when cash is received by the City. The City reports the following major governmental funds: The General Fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The Tax IncNement Financing Fund is used to account for the receipt of property taxes, for the payment of proj ects within the tax increment financing district, and for the payment of remaining principal and interest costs on the tax increment financing districts' long-term debt service. The Community Development Fund is used to account for the use of Community Development Block Grant funds as received from federal and state governmental agencies. The Debt Service Fund is used to account for the accumulation of resources and payment of general obligation bond principal and interest from governmental resources and special assessment bond principal and interest from special assessment levies when the government is obligated in some manner for the payment. The City reports the following maj or proprietary funds: The Sewage Disposal Works Fund is used to account for the operations of the City's sewage disposal works and services. The Water Utility Fund is used to account for the operations of the City's water facilities and services. The Stormwater Utility Fund is used to account for the operations of the City's stormwater services. The Parking Facilities Fund is used to account for the operations of the City-owned parking ramps and other parking facilities. Additionally, the City reports the internal service fund type. Internal service funds are used to account for general, garage, stores/printing, health insurance, and worker's compensation insurance services provided by one department to other departments of the City on a cost-reimbursement basis. These funds cannot be used to support City activities. Fiduciary funds, other than agency funds, use the economic resources measurement focus and the full accrual basis of accounting. Agency funds use the full acci^ual basis of accounting but do not have a measurement focus and therefore report only assets and liabilities. The City reports Agency Funds to account for assets held by the City as an agent under the cable franchise agreement, for the Dubuque Racing Association, and for the decommissioning of the prior Flexsteel site. 60 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) As a general rule the effect of interfund activiry has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the City's water and sewer function and various other functions of the City. Eliminations of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's enterprise funds and of the City's internal service funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reparted as nonoperating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first,then unrestricted resources as they are needed. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position/Fund Balance Deposits and Investments The City's cash, pooled cash investments, and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. The cash balances of most City funds are pooled and invested. Interest earned on investments is recorded in the General Fund unless otherwise provided by law. Investments are stated at fair value except for the investment in the Iowa Public Agency Investment Trust and non-negotiable certificates of deposit which are valued at amortized cost. For purposes of the Statement of Cash Flows, all short-term cash investments that are highly liquid are considered to be cash equivalents. Cash equivalents are readily convertible to known amounts of cash and, at the day of purchase,have a maturity date no longer than three months. Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at year-end are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." 61 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. Property tax receivable is recognized in the funds on the levy or lien date, which is the date that the tax asking is certified by the City to the County Board of Supervisors. Current year delinquent property tax receivable represents taxes collected by the County but not remitted to the City at June 30, 2019, and 2019 unpaid taxes. The succeeding year property tax receivable represents taxes certified by the City to be collected in the next fiscal year for the purposes set out in the budget for the next fiscal year. By statute, the City is required to certify its budget to the County Auditor by March 15 of each year for the subsequent fiscal year. However, by statute, the tax asking and budget certification for the following fiscal year becomes effective on the first day of that year. Although the succeeding year property tax receivable has been recorded, the related revenue is reported as a deferred inflow of resources in both the government-wide and fund financial statements and will not be recognized as revenue until the year for which it is levied. Property taxes are levied as of July 1 on property values assessed as of January 1 of the previous year. The tax levy is divided into two billings. The billings are due September 1 and March 1. On September 30 and March 31, the bill becomes delinquent, and penalties and interest may be assessed by the City. Special asssessment receivable represents the amounts due from individuals for work done which benefits their property. These assessments are payable by invidviduals in not less than ten nor more than twenty annual installments. Each annual installment with interest on the unpaid balance is due on September 30 and is subject to the same interest and penalties as the other tax. Inventories and Prepaid Items Inventories included in the governmental funds are valued at cost using the first-in first-out (FIFO) method. The costs of governmental fund inventories are recorded as expenditures when consumed rather than when purchased. Inventories of materials and supplies in the enterprise funds are determined by actual count and priced on the FIFO method. Inventories included in internal service funds are stated at cost and consist of consumable supplies. The cost of these supplies is recorded as an expense at the time they are removed from inventory for use. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items. The costs of governmental fund prepaids are recorded as expenditures when consumed rather than when purchased. 62 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Restricted Assets Certain proceeds of the City's enterprise fund revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the statement of net position because their use is limited by applicable bond covenants. The "revenue bond operating" account is used to report resources set aside to subsidize potential deficiencies from the enterprise fund's operation that could adversely affect debt service payments. The "revenue bond sinking" account is used to segregate resources accumulated for debt service payments over the next twelve months. The "revenue bond reserve" account is used to report resources set aside to make up potential future deficiencies in the revenue bond sinking account. Certain assets of the special revenue funds and capital project funds are classified as restricted assets because their use is limited by debt agreement, the City's cable television franchise ageement, or Iowa Finance Authority housing program agreement. Certain assets of the Dubuque Metropolitan Area Solid Waste Agency are classified as restricted assets because their use is restricted by state statute for certain specified uses. Capital Assets Capital assets, which include property, plant, equipment, intangibles, and infrastructure assets (e.g., roads,bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide statement of net position and in the proprietary funds statement of net position. Capital assets are defined by the government as assets with an initial, individual cost of more than $100,000 for infrastructure and intangible assets, $20,000 for building assets, and $10,000 for the remaining assets, and an estimated useful life of more than one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. The costs of normal maintenance and repair not adding to the value of the asset or materially extending asset lives are not capitalized. All of the City's infrastructure has been recorded, including infrastructure acquired prior to June 30, 1980. Major outlays for capital assets and improvements are capitalized as projects are constructed. There was no interest incurred during the construction phase of capital assets of business-type activities to capitalize with the value of the assets constructed in the current year. Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings 40 to 125 Improvements other than buildings 15 to 50 Machinery and equipment 2 to 30 Infrastructure and intangibles 15 to 75 63 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Deferred Outflows of Resources Deferred outflows of resources represent a consumption of net position that applies to a future period(s) and will not be recognized as an outflow of resources (expense/expenditure)until then. Deferred outflows of resources consist of unrecognized items not yet charged to pension and OPEB expense and contributions from the employer after the measurement date but before the end of the employer's reporting period. Compensated Absences The City allows employees to accumulate a limited amount of earned but unused vacation and sick pay benefits. Vacation pay is payable to employees upon retirement or termination. Sick pay is payable only upon retirement, in which event, employees with twenty years or more of service are paid 100% of their accrued sick leave balance over a five year period. All vacation pay and applicable sick pay benefits are accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. Long-Term Obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reparted as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts, and deferred amounts on refunding are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuance's are reported as other financing sources while discounts on debt issuance's are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Pensions For purposes of ineasuring the net pension liability, deferred outflows of resources, and deferred inflows of resources related to pensions, and pension expense, information about fiduciary net position of the Iowa Public Employees' Retirement System and the Municipal Fire and Police Retirement System (Systems') and additions to/deductions from the Systems' fiduciary net position have been determined on the same basis as they are reported by the Systems'. For this purpose,benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. For the governmental activities, the net pension liability is generally liquidated by the General Fund, Community Development Fund, and Seciton VIII Housing Fund. 64 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Total OPEB Liability For purposes of ineasuring the total OPEB liability, deferred outflows of resources related to OPEB and OPEB expense, information has been determined based on the City's actuary report. For this purpose, benefit payments are recognized when due and payable in accordance with the benefit terms. For the governmental activities, the total OPEB liability is generally liquidated by the General Fund, Community Development Fund, and Section VIII Housing Fund. Deferred Inflows of Resources Deferred inflows of resources represents an acquisition of net position that applies to a future period(s) and will not be recognized as an inflow of resources (revenue) until that time. Although certain revenues are measurable, they are not available. Available means collected within the current year or expected to be collected soon enough thereafter to be used to pay liabilities of the current year. Deferred inflows of resources in the governmental fund financial statements represent the amount of assets that have been recognized, but the related revenue has not been recognized since the assets are not collected within the current year or expected to be collected soon enough thereafter to be used to pay liabilities of the current year. Deferred inflows of resources consist of property tax receivable and other receivables not collected within sixty days after year end. Deferred inflows of resources in the Statement of Net Position consist of succeeding year property tax and tax increment financing receivable that will not be recognized as revenue until the year for which they are levied, and unrecognized items not yet charged to pension expense. Net Position/Fund Balance The Dubuque Metropolitan Area Solid Waste Agency's restricted net position represents outside third-party restrictions and amounts restricted for minority interest of the Agency. The Agency is restricted to using certain amounts for purposes specified by state statute. The net position restricted for minority interest is calculated at 22.7% of unrestricted net position, based on the 1976 revenue bond resolution authorizing the issuance of revenue bonds for the construction of the landfill. In the government-wide and proprietary fund financial statements, net position is displayed in three components as follows: • Net investment in capital assets: This consists of capital assets, net of accumulated depreciation, less the outstanding balances of any bonds, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Net investment in capital assets excludes unspent debt proceeds. Unspent debt proceeds were $5,878,778 for the governmental activities and$6,111,055 for business-type activities. • Restricted: This consists of net position that is legally restricted by outside parties or by law through constitutional provisions or enabling legislation. Net position restricted through enabling legislation as of June 30, 2019 consists of $11,257 for debt service and $45,577 for employee benefits. All other restrictions are by outside parties through grants, debt agreements or donors. • Unrestricted: This consists of net position that does not meet the definition of restricted or net investment in capital assets. 65 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) In the governmental fund financial statements, fund balances are classified as follows: • Nonspendable: Nonspendable fund balances cannot be spent because they are not expected to be converted to cash or they are legally or contractually required to remain intact. • Restricted: Restricted fund balances are restricted to specific purposes when constraints placed on the use of the resources are either externally imposed by creditors, grantor or state ar federal laws or imposed by law through constitutional provisions or enabling legislation. • Committed: Committed fund balances can be used only for specific purposes determined pursuant to constraints formally imposed by the City Council through resolution approved prior to year-end. Those committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by resolution. • Assigned: Assigned fund balances contain self-imposed constraints of the government to be used for a particular purpose. Intent can be expressed by the City Council or by an official or body to which the City Council delegates the authority. The City Council has by resolution delegated the autharity to the City Manager, and Director of Finance and Budget. • Unassigned: Unassigned fund balances are amounts not included in the other spendable classifications. Positive unassigned fund balance amount is only appropriate in the general fund. However in governmental funds, other than the general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund. Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. The budget guideline of the City of Dubuque maintains a General Fund working balance or operating reserve of 20% of the total General Fund operating revenue requirements. An operating reserve or working balance must be carried into a fiscal year to pay operating costs until tax money, or other anticipated revenue is received. The State of Iowa recommends a reasonable amount for a working balance as (a) anticipated revenues for the first three months of the fiscal year, less anticipated expenditures or(b) 5% of the total General Fund operating budget, excluding fringes and tort liability expenses. The City's rating agency, Moody's Investor Service, recommends a reserve balance of at least 10% for "A" rated cities. This is based on the fact that a large portion of the revenue sources are beyond the City's control and therefore uncertain. 66 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Budgets and Budgetary Accounting The budgetary comparison and related disclosures are reported as Required Supplementary Information. Other Significant Accounting Policies Other significant accounting policies are set forth in the financial statements and the notes thereto. 67 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 2—DEFICIT FUND EQUITY The following funds have deficit net position amounts as of June 30, 2019: Internal Service Funds: General Service $ 757,419 The General Service deficit will be addressed during next fiscal year's reallocation of expenses. NOTE 3—CASH ON HAND,DEPOSITS,AND INVESTMENTS Cash on Hand. Cash on hand represents authorized change funds and petty cash funds used for current operating purposes. The carrying amount at year-end was $15,581 for the City and $1,200 for the Dubuque Metropolitan Area Solid Waste Agency. Deposits. At year-end, the City's carrying amount of deposits was $63,317,613, and the bank balance was $63,989,227. The City's deposits in banks at June 30, 2019, were entirely covered by federal depository insurance or by the State Sinking Fund in accardance with Chapter 12C of the Code of Iowa. This chapter provides for additional assessments against the depositories to insure there will be no loss of public funds. The carrying amount of deposits for the Dubuque Metropolitan Area Solid Waste Agency was $13,385,750, and the bank balance was $13,466,750. The Agency's deposits in banks at June 30, 2019, were entirely covered by federal depository insurance or by the State Sinking Fund in accordance with Chapter 12C of the Code of Iowa. 68 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 3—CASH ON HAND,DEPOSITS,AND INVESTMENTS (continued) Investments. As of June 30, 2019, the City had the following investments and maturities. (The City assumes callable bonds will not be called): Investment Maturiries(In Years) Investment Type Less Than 1 1 to 5 6 to 10 More than 10 Total Money Market Funds- U.S. Treasury $ 1,654,590 $ - $ - $ - $ 1,654,590 U.S. Treasury Securities 497,970 1,792,373 - 2,777,261 5,067,604 Federal Agency Obligations 7,094,931 12,163,818 40,875 3,965,025 23,264,649 Managed Accounts L/T CD 242,070 - - - 242,070 Corporate Stock 98,037 - - - 98,037 $ 9,587,598 $ 13,956,191 $ 40,875 $ 6,742,286 $ 30,326,950 The City and the Dubuque Metropolitan Solid Waste Agency are authorized by statute to invest public funds in obligations of the United States government, its agencies and instrumentality's; certificates of deposit or other evidences of deposit at federally insured depository institutions approved by the City Council or Board of Trustees and the Treasurer of the State of Iowa; prime eligible bankers acceptances; certain high rated commercial paper; perfected repurchase ageements; certain registered open-end management investment companies; certain joint investment trusts; and warrants or improvement certificates of a drainage district. Corporate stock was donated in 1957 to the City to establish the Ella Lyons Peony Trail Permanent Trust Fund. The City uses the fair value hierarchy established by generally accepted accounting principles based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets. Level 2 inputs are significant other observable inputs. Level 3 inputs are significant unobservable inputs. All the of the City's investments, except for U.S. Treasury Securities, Federal Agency Obligations, and Managed Accounts UT CD which were valued by the custodians of the securities using pricing models based on credit quality, time to maturity, stated interest rates, and market-rate assumptions (Level 2 inputs), were determined using the last reported sales price at current exchange rates. (Level 1 inputs) Interest Rate Risk. The City's investment policy limits the investment of operating funds (funds expected to be expended in the current budget year or within 15 months of receipt) to instruments that mature within 397 days. Funds not identified as operating funds may be invested in instruments with maturities longer than 397 days, but the maturities shall be consistent with the needs and use of the City. Credit Risk. The City's investment policy limits investments in commercial paper and other corporate debt to the top two highest classifications. The City did not invest in any commercial paper or other corporate debt during the year. The City's investments in Money Market Funds and US Agencies were rated AAA. Concentration of Credit Risk. The Ciry's investment policy does not allow for a prime bankers' acceptance or commercial paper and other corporate debt balances to be greater than ten percent of its total deposits and investments. The policy also limits the amount that can be invested in a single issue to five percent of its total deposits and investments. The City held no such investments during the year. 69 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 3—CASH ON HAND,DEPOSITS,AND INVESTMENTS (continued) Custodial Credit Risk-Deposits. In the case of deposits, this is the risk that in the event of a bank failure, the City's deposits may not be returned to it. The City's deposits are entirely covered by federal depository insurance or by the State Sinking Fund in accordance with Chapter 12C of the Code of Iowa. This chapter provides for additional assessments against the depositories to insure there will be no loss of public funds. Custodial Credit Risk—Investments. For an investment, this is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City had no custodial risk with regards to investments, since all investments were held by the City or its agent in the City's name. Due to legal and budgetary reasons, the General Fund is assigned a portion of the investments earnings associated with other funds. These funds are the employee benefits, community development, road use tax, cable TV, general construction, transit system, general service, garage service, and stores/printing funds. The Dubuque Metropolitan Area Solid Waste Agency had a money market account valued at $1,477,100 as of June 30, 2019. A reconciliation of cash and investments as shown on the government-wide statement of net position for the primary government and statement of fiduciary assets and liabilities follows: Cash on hand $ 15,581 Carrying amount of deposits 63,317,613 Carrying amount of investments 30,326,950 Tota] $ 93,660,144 Government-wide Cash and pooled cash investments $ 74,316,214 Cash and pooled cash investments-temporarily restricted 16,548,526 Cash and pooled cash investments-permanently restricted 69,412 Fiduciary Cash and pooled cash investments 2,725,992 Total $ 93,660,144 A reconciliation of cash and investments as shown on the government-wide statement of net position far the Dubuque Metropolitan Solid Waste Agency follows: Cash on hand $ 1,200 Carrying amount of deposits 13,385,750 Total $ 13,386,950 Cash and pooled cash investments $ 5,951,989 Cash and pooled cash investments-tempararily restricted 7,434,961 Total $ 13,386,950 70 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 3—CASH ON HAND,DEPOSITS,AND INVESTMENTS (continued) A reconciliation of cash and investments as shown on the government-wide statement of net position for the Dubuque Initiatives and Subsidiaries(December 31,2018)follows: Deposits $ 1,747,043 Beneficial interest in assets held by others 1,240,078 Total $ 2,987,121 Cash and pooled cash investments $ 1,747,043 Cash and pooled cash investments-temporarily restricted 1,240,078 Total $ 2,987,121 A reconciliation of cash and investments as shown on the government-wide statement of net position for the Dubuque Convention and Visitors Bureau(June 30,2019)follows: Deposits $ 303,564 Total $ 303,564 Cash and pooled cash investments $ 69,699 Cash and pooled cash investments-tempararily restricted 233,865 Total $ 303,564 71 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 4—NOTES RECEIVABLE The City provides low interest and no interest loans to promote economic and community development, provide opportunities for home ownership to low and moderate income citizens and improve rental properties far low income citizens. Loans may contain a forgivable portion if recipient meets specific conditions such as job creation for economic development or residency requirements community development. Loans are secured by mortgage liens against the property. At June 30, 2019 the City had the following notes receivable. Original Interest Current Balance Rate Issued Maturity Balance Portion Downtown Rehabilitation Loan Program Harry&Rosey's $ 300,000 3 % 2011 7/1/2031 $ 245,270 $ 17,241 Clark Wolff 150,000 3 2001 5/1/2022 27,845 9,274 Dubuque Museum of Art 300,000 3 1999 7/1/2021 84,937 44,578 Gronen Adaprive 300,000 2 2006 5/1/2036 157,272 8,043 HJD Landlord LLC 466,000 3 2016 4/1/2036 466,000 - Interstate Building LLP 300,000 3 2010 9/22/2015 237,130 17,993 Lower Main Development, 300,000 LLC 3 2006 3/1/2026 108,980 13,489 Urban Development Action Grant 40 Main,LLC-Note A 300,000 - 2009 6/30/2036 255,000 15,000 Downtown Housing Incentive Loan Caradco Landlord,LLC 4,500,000 3 2012 6/1/2030 3,334,111 35,239 40 Main Real Estate Loan 156,583 - 2009 8/1/2022 156,583 - Sales Tax Construction DB&T Community Development Corporation 1,700,000 - 2012 2/1/2032 1,700,000 - $ 6,773,128 $ 160,857 72 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 4—NOTES RECEIVABLE (continued) Interest Current Rate Balance Portion Communiry Development Installment Loans Receivables Residential Rehabilitation Installment Loan Programs First Time Home Buyers 6 %$ 273,428 $ 49,000 Local Housing Assistance Program(LHAP) 6 30,814 12,000 Homebuyers Assistance Program 6 1,389,469 114,000 Infill 6 224,079 4,000 RRP Reserve - 195,342 28,000 Washington Neighborhood Revitalize - 42,630 13,000 The Accessibility Rehabilitation Program(for rentals) 6 271,748 15,000 Iowa Finance Authority - 283,898 16,987 HOME Program(1) - 157,021 51,000 Historic Preservation Revolving Loan Fund/Historic Preservation Housing Forgivable Loan Program 6 39,813 7,000 MicroLending - 96,490 7,000 TIF Receivables Roasting Solutions - 289,800 - $ 3,294,532 $ 316,987 (1)Principal payments deferred if one tenant is low income At December 31, 2018, Dubuque Initiatives and Subsidiaries had the following notes receivable: City of Dubuque, 5.00%,unsecured, matures July 2023 $ 167,262 Less: current maturities (30,232) Noncurrent portion $ 137,030 73 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 5—INTERFUND BALANCES AND TRANSFERS Interfund transfers for the year ended June 30, 2019, consisted of the following: Transfers From Tax Sewer Non Increment Community Debt Nonmajor Disposal Water Parking Major Transfer to General Financing Development Services Governmental Works Utility Facilities Enterprise Total General $ - $ 430,641 $ - $ - $ 4,195,409 $ 142,884 $ 142,884 $ - $ - $ 4,911,818 Tax increment financing - 2 - - - - 617,477 - 617,479 Community development - 30,000 - - - - - - - 30,000 Debt service 608,734 6,347,085 - 1,052,376 - - - - 8,008,195 Nonmajor Governmental 345,425 1,580,288 - 1,532,726 - - - 21 3,458,460 Water utility - 251,069 - 7,457 - - - - 258,526 Stormwater utility 258,990 - 16,967 - 201,353 36,951 - - - 514,261 Parking facilities - 280,000 - - - - - - 280,000 Nonmajor enterprise 1,725,885 - 11,995 - - - - - 1,737,880 $ 2,939,034 $ 8,919,085 $ 16,967 $ 11,995 $ 6,989,321 $ 179,835 $ 142,884 $ 617,477 $ 21 $ 19,816,619 Net capital assets of $7,130,614 were transferred from governmental capital assets to Storm Water Utility. The transfer was reported as a capital contribution in the Storm Water Utility Fund. No amounts were reported in the governmental funds, as the amounts did not involve the transfer of financial resources. Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, (2) move receipts restricted to debt service from the funds collecting the receipts to the debt service fund as debt service payments become due, (3) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations, and(4) fund capital projects. 74 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 6—CAPITAL ASSETS Capital asset activity for the year ended June 30, 2019,was as follows: Primary Government: Governmental activities: Beginning Transfers Transfers Ending Balance In Out Increases Decreases Balance Capital assets,not being depreciated: Land $ 78,309,999 $ - $ - $ 467,622 $ - $ 78,777,621 Construction in Progress 49,954,930 - - 8,478,171 (2,413,166) 56,019,935 Total Capital assets,not being depreciated 128,264,929 - - 8,945,793 (2,413,166) 134,797,556 Capital assets,being depreciated: Buildings 141,320,127 - - 537,939 - 141,858,066 Improvements other than buildings 24,045,686 - - 1,409,968 - 25,455,654 Machinery and equipment 50,688,060 - - 1,745,241 (759,681) 51,673,620 Infrashucture 234,204,768 - - 2,704,343 - 236,909,ll1 Total capital assets,being depreciated 450,258,641 - - 6,397,491 (759,681) 455,896,451 Less accumulated depreciation for: Buildings (43,428,233) - - (2,435,652) - (45,863,885) Improvements other than buildings (11,650,829) - - (823,388) - (12,474,217) Machinery and Equipment (27,347,712) - - (3,264,813) 753,571 (29,858,954) Infrashucture (78,610,244) - - (3,666,937) - (82,277,181) Total accumulated depreciation (161,037,018) - - (10,190,790) 753,571 (170,474,237) Total capital assets,being depreciated,net 289,221,623 - - (3,793,299) (6,110) 285,422,214 Governmental activities capital assets,net $ 417,486,552 $ - $ - $ 5,152,494 $ (2,419,276) $ 420,219,770 75 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 6—CAPITAL ASSETS (continued) Business-type activities: Beginning Transfers Transfers Ending Balance In Out Increases Decreases Balance Capital assets,not being depreciated: Land $ 24,399,223 $ - $ - $ 406,040 $ - $ 24,805,263 Construction in progress 5,819,782 - - 16,283,821 (10,249,829) 11,853,774 Total Capital assets,not being depreciated 30,219,005 - - 16,689,861 (10,249,829) 36,659,037 Capital assets,being depreciated: Buildings 158,539,345 - - 1,046,792 - 159,586,137 Improvements other than buildings 168,060,566 - - 9,757,822 - 177,818,388 Machinery and equipment 112,329,961 - - 1,905,204 (374,137) 113,861,028 Total capital assets,being depreciated 438,929,872 - - 12,709,818 (374,137) 451,265,553 Less accumulated depreciation for: Buildings (53,250,239) - - (2,116,386) - (55,366,625) Improvements other than buildings (33,599,020) - - (2,976,189) - (36,575,209) Machinery and equipment (41,027,161) - - (3,822,449) 369,286 (44,480,324) Total accumulated depreciarion (127,876,420) - - (8,915,024) 369,286 (136,422,158) Total capital assets,being depreciated,net 311,053,452 - - 3,794,794 (4,851) 314,843,395 Business-type activities capital assets,net $ 341,272,457 $ - $ - $ 20,484,655 $ (10,254,680) $ 351,502,432 76 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 6—CAPITAL ASSETS (continued) Depreciation expense was charged to functions/programs for the primary government as follows: Governmental activities: Public safety $ 958,946 Public works 6,053,671 Health and social services 5,496 Culture and recreation 2,220,911 Community and economic development 68,878 General government 842,107 Capital assets held by the government's internal service funds are charged to various functions based on their usage of their assets 40,781 Total depreciation expense -governmental activities $ 10,190,790 Business-type activities: Sewage disposal works $ 3,412,369 Water utility 1,313,288 Stormwater utility 1,812,775 Parking facilities 1,193,543 Refuse collection 273,008 Salt 27,639 Transit system 882,402 Total depreciation expense-business-type activities $ 8,915,024 77 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 6—CAPITAL ASSETS (continued) Dubuque Metropolitan Area Solid Waste Agency(Component Unit): Beginning Transfers Transfers Ending Balance In Out Increases Decreases Balance Capital assets,not being depreciated: Land $ 2,952,666 $ - $ - $ - $ (214,862) $ 2,737,804 Construction in progress 3,629,793 - - 338,235 (3,411,688) 556,340 Total Capital assets,not being depreciated 6,582,459 - - 338,235 (3,626,550) 3,294,144 Capital assets,being depreciated: Buildings 207,715 - - 179,064 - 386,779 Improvements other than buildings 13,668,654 - - 3,232,624 - 16,901,278 Machinery and equipment 4,048,113 - - 64,680 - 4,112,793 Total capital assets,being depreciated 17,924,482 - - 3,476,368 - 21,400,850 Less accumulated depreciation for: Buildings (61,379) - - (12,745) - (74,124) Improvements other than buildings (7,134,672) - - (333,088) - (7,467,760) Machinery and equipment (2,560,108) - - (244,658) - (2,804,766) Total accumulated depreciarion (9,756,159) - - (590,491) - (10,346,650) Total capital assets,being depreciated,net 8,168,323 - - 2,885,877 - 11,054,200 Dubuque Metropolitan Area Solid Waste,capital assets $ 14,750,782 $ - $ - $ 3,224,112 $ (3,626,550) $ 14,348,344 Depreciation expense of$590,491 was charged to the Dubuque Metropolitan Area Solid Waste Agency. �g CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 6—CAPITAL ASSETS (continued) Dubuque Initiatives (Component Unit): Beginning Ending Balance Increases Decreases Balance Capital assets,not being depreciated: Land $ 117,723 $ - $ (17,723) $ 100,000 Construction in Progress 121,193 - (121,193) - Total Capital assets,not being depreciated 238,916 - (138,916) 100,000 Capital assets,being depreciated: Buildings&Land Improvements 45,676,454 335,546 (34,012,000) 12,000,000 Other Property 31,735 - - 31,735 Total capital assets,being depreciated 45,708,189 335,546 (34,012,000) 12,031,735 Less accumulated depreciation for: Buildings (9,131,349) (1,311,171) 9,969,849 (472,671) Improvements other than buildings (30,556) (73) - (30,629) Total accumulated depreciation (9,161,905) (1,311,244) 9,969,849 (503,300) Total capital assets,being depreciated,net 36,546,284 (975,698) (24,042,151) 11,528,435 Dubuque Initiatives, capital assets $ 36,785,200 $ (975,698) $ (24,181,067) $ 11,628,435 The Dubuque Initiatives component unit has recognized a loss on impairment of$24,161,156 as of December 31,2018 due the Organization including all operations of the Roshek Building of which Dubuque Initiatives is the managing and sole member. Fair value of assets measured on a nonrecurring basis at December 31,2018 include the Organization's building and improvements. During the year ended December 31, 2018,the Roshek Building,with a carrying amount of$36,161,156 was written down to its fair value of$12,000,000 resulting in an impairment loss off$24,161,156. The fair value was based on information derived from third-party appraisers and real estate market participants and is considered a Leve12 fair value measurement. During December 2019,the Organization sold the Roshek Building for approximately $12,000,000. 79 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT General Obligation Bonds. The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both governmental and business-type activities. The original amount of general obligation bonds issued in prior years was $1ll,020,000. During fiscal year 2019, the City issued $3,100,000 of general obligation bonds. General obligation bonds are direct obligations and pledge the full faith and credit of the City. These bonds generally are issued as serial bonds with varying amounts of principal maturing annually and with interest payable semi-annually. General obligation bonds outstanding at June 30, 2019, are as follows: Amount Amount Date of �nterest Originally Outstanding Purpose Issue Maturity Dates Rates Issued End of Year Corporate Purpose Series 2012A 03/15/2012 06/O1/14-06/O1/31 2.00-3.00 $ 4,380,000 $ 3,115,000 Corparate Purpose and Refund Series 2012B 03/15/2012 06/O1/13-06/O1/31 2.00-3.13 7,495,000 5,275,000 Cotporate Purpose 06/28/2012 06/O1/14-06/O1/32 2.00-3.90 6,965,000 5,140,000 (taxable)Series 2012C Corporate Purpose Series 2012D 06/28/2012 06/O1/14-06/O1/32 2.00-3.46 7,175,000 4,370,000 CorparatePurpose Series 2012E 12/12/2012 06/O1/14-06/Ol/32 2.00-3.00 3,640,000 2,410,000 Corparate Purpose (taxable)Series 2012F 12/10/2012 06/O1/14-06/O1/22 1.00-2.20 1,035,000 410,000 Cotporate Purpose Series 2012H 12/10/2012 06/O1/15-06/O1/32 2.00-3.00 2,385,000 1,630,000 Corparate Purpose(taxable) and Refund Series 2012I 12/04/2013 06/O1/13-06/O1/21 030-2.20 7,285,000 700,000 CorparatePurpose Series 2014B 12/08/2014 06/O1/16-06/Ol/34 3.00-3.65 18,835,000 16,855,000 Corparate Purpose(taxable) Series 2014C 12/08/2014 06/O1/16-06/O1/34 3.00-4.16 7,615,000 7,180,000 Cotporate Purpose Series 2016A 04/04/2016 06/O1/17-06/O1/35 2.00-3.75 2,830,000 2,445,000 Corparate Purpose Refunding Series 2016B 04/04/2016 06/O1/16-06/O1/28 2.00-3.00 10,920,000 6,440,000 CorparatePurpose Series 2016C 04/04/2016 06/O1/U-06/Ol/35 2.00-3.13 4,145,000 3,610,000 Corparate Purpose Series 2017A 04/17/2017 06/O1/18-06/O1/30 3.00 8,495,000 6,165,000 Corparate Purpose Refunding Series 2017B 04/17/2017 06/O1/18-06/O1/30 3.00 9,745,500 8,440,000 Corparate Purpose Refunding Series 2017C 04/17/2017 06/O1/18-06/O1/30 3.00-3.45 2,120,000 1,880,000 CorparatePurpose Series 2018A 03/19/2018 06/O1/18-06/Ol/31 3.00-4.00 4,950,000 4,635,000 Corparate Purpose Refunding Series 2018B 03/19/2018 06/O1/18-06/O1/26 3.00-3.15 1,005,000 900,000 Cotporate Purpose Series 2019A 06/20/2019 06/O1/22-06/O1/39 3.00 2,240,000 2,240,000 Corparate Purpose Series 2019B 06/20/2019 06/20/20-06/O1/27 3.00 860,000 860,000 $ 114,120,500 $ 84,700,000 80 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) Annual debt service requirements to maturity for general obligation bonds are as follows: Fiscal Year Governmental Activities Business-type Activities June 30 Principal Interest Principal Interest 2020 $ 4,968,670 $ 1,347,330 $ 2,946,330 $ 1,186,021 2021 4,626,539 1,232,653 2,878,462 1,103,647 2022 3,500,837 1,116,908 2,969,163 1,021,393 2023 3,372,337 1,033,913 3,037,663 936,020 2024 3,121,001 951,424 2,988,999 845,547 2025-2029 15,818,038 3,528,668 14,686,643 2,893,063 2030-2034 9,756,960 1,228,984 8,743,359 860,225 2035-2039 984,753 30,345 300,246 9,224 Total $ 46,149,135 $ 10,470,225 $ 38,550,865 $ 8,855,140 Tax Increment Financing Bonds. The City issues tax increment financing bonds to provide funds for urban renewal projects. The City pledges property tax revenues from the tax increment financing districts to pay debt service. These bonds are generally issued as serial bonds with varying amounts of principal maturing annually and with interest payable semi-annually. Tax increment financing bonds outstanding at June 30, 2019, are as follows: Amount Amount Date of Interest Originally Outstanding �rrent Purpose Issue Maturity Dates Rates Issued End of Year Partion Diamond Jo Parking Ramp 10/16/07 06/O1/11-06/O1/37 7.50% $ 23,025,000 $ 19,535,000 $ 550,000 Annual debt service requirements to maturity for tax increment financing bonds are as follows: Fiscal Year Governmental Activities June 30 Principal Interest 2020 $ 550,000 $ 1,465,125 2021 590,000 1,423,875 2022 635,000 1,379,625 2023 680,000 1,332,000 2024 730,000 1,281,000 2025-2029 4,565,000 5,516,000 2030-2034 6,555,000 3,506,250 2035-2037 5,230,000 803,250 Total $ 19,535,000 $ 16,707,125 81 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) Revenue Bonds. The City also issues bonds where the City pledges income derived from the acquired or constructed assets to pay debt service. These bonds are generally issued as serial bonds with varying amounts of principal maturing annually and with interest payable semi-annually. Revenue bonds outstanding at June 30, 2019, are as follows: Amount Amount Date of Interest Originally Outstanding Purpose Issue Maturity Datcs Ratcs Issued End of Year Water Uriliry Series 2008D 11/04/2008 06/O1/10-06/O1/23 3.00-5.00 % $ 1,195,000 $ 410,000 Water Utiliry Series 2010D 09/21/2010 06/O1/12-06/O1/30 2.00-4.00 5,700,000 4,085,000 Sales Tax Incrementa12014 06/14/2014 06/O1/23-06/O1/29 4.00-5.00 7,190,000 7,190,000 Sales Tax Incrementa12015A 06/15/2015 06/O1/23-06/O1/31 3.25-4.00 20,800,000 20,800,000 $ 34,885,000 $ 32,485,000 The City has pledged future water customer revenues, net of specified operating expenses, to repay $1,195,000 of water revenue bonds, issued in November 2008, to provide financing for water main replacements and repairs, construction of water main extensions, and the acquisition and installation of a pump station radio communication equipment and facilities. The bonds are payable solely from water customer net operating revenues and are payable through 2023. The City has pledged future water customer revenues, net of specified operating expenses, to repay $5,700,000 of water revenue bonds, issued in November 2010, to provide funds to pay costs of constructing and equipping improvements, and extensions to the municipal water system. The bonds are payable solely from water customer net operating revenues and are payable through 2030. Net operating income is expected to equal or exceed 1.25% of the annual principal and interest payments on both bonds. The City sha11 at all times prescribe, fix, and maintain and collect rates, fees and other charges for their services and facilities furnished by the system that are fully sufficient at all times which will (a) equal at least 125% of the debt service requirement of all bonds and parity obligations then outstanding for the year of computation; (b) enable the Ciry to make all required payments, if any, into the debt service reserve fund. For the current year, principal and interest paid and total customer net revenues (operating revenues,plus interest earnings,plus depreciation expense)were$497,638 and$3,434,117,respectively. Except with respect to the Senior SRF Bonds, or any future SRF bonds, the City covenants to establish and maintain a debt service reserve fund in the amount determined to be a reasonable reserve for the payment of principal and interest on the Bonds and outstanding parity obligations, (b) the maximum annual principal and interest requirements on the bonds and outstanding parity obligations, or (c) 125% of the average annual principal and interest requirements on the bonds. During the year ended June 30, 2019,the City was in compliance with the revenue bonds' provisions. Pursuant to the Master Resolutions, approved by the City Council, Sales Tax Increment Revenues received as a result of the Flood Mitigation Program under the Award Agreement shall be applied solely for the benefit of the holders of the Series 2016A Bonds $20,800,000, and outstanding from time to time, any other Senior Bonds, the Series 2014 Bonds, $7,190,000 and any other second lien bonds that may be issued in the future under the Master Resolution. The bonds provide financing for costs for acquisition, construction and installation and equipping of the Bee Branch Watershed Flood Mitigation Project. The total principal and interest remaining to be paid on all revenue bonds is $41,173,140. 82 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2018 NOTE 7—LONG-TERM DEBT (continued) The City issued$7,190,000 Sales Tax Increment Revenue Bonds, June 2014 and$20,800,000 June 2016, for the purpose of paying costs of the acquisition, construction and installation and equipping of the Bee Branch Watershed Flood Mitigation Project. The master resolution establishes a Debt Seroice Reserve Account that may secure one or more series of Bonds. Upon the issuance of the Series 2016A Bonds a deposit of$2,080,000 was made into the Debt Service Reserve Account, and the Series 2016A Bonds shall be secured by amounts held in the Debt Service Reserve Account. The Series 2014 Bonds are revenue bonds secured by and payable as provided in the Master Resolution from all Pledged Revenues which are pledged under the Master Resolution to the payment of the principal and interest of the Series 2014 Bonds. There shall be no deposit made into the Debt Service Reserve Account for Series 2014 Bonds, there is no debt service reserve requirement applicable to the Series 2014 Bonds, and Series 2014 Bonds shall not be secured by any amounts held in the Debt Service Reserve Account. Revenue bond debt service requirements to maturity are as follows: Fiscal Year Business-type Activities June 30 Principal Interest 2020 $ 330,000 $ 934,308 2021 340,000 922,698 2022 355,000 910,598 2023 2,490,000 897,275 2024 3,535,000 1,139,525 2025-2029 19,710,000 3,548,338 2030-2031 5,725,000 335,400 Total $ 32,485,000 $ 8,688,142 Notes Payable. Notes payable have been issued to provide funds for economic development and for the purchase of capital assets. Notes payable at June 30, 2019, are as follows: Amount Amount Date of Interest Originally Outstanding Current Purpose Issue Maturity Dates Rates Issued End of Year Portion 40 Main LLC 08/06/09 06/30/11-06/30/21 6.50 % $ 690,529 $ 176,054 $ 85,174 During Fiscal Year 2010, the City issued $690,529 Urban Renewal Tax Increment Revenue Notes, Taxable Series 2009 (40 Main LLC Project). Interest is payable each December 31 and June 30 at a rate of 6.50%. Principal payments are due each December 31 and June 30 and range from$24,764 to $45,195 with final maturity in 2021. The proceeds were used for the construction of eighteen apartments for market-rate rental and 7,800 square feet of retail space by the Developer on the Development Property in accordance with the terms of the Development Agreement. The debt is owned by Premier Bank and; therefore, constitutes a direct borrowing. Annual debt service requirements to maturity for notes payable are as follows: Fiscal Year Governmental Activities June 30 Principal Interest 2020 $ 85,174 $ 10,235 2021 90,880 4,529 Total $ 176,054 $ 14,764 83 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) Capital Loan Notes. Revenue capital loan notes have been issued for the planning and construction of sewer, stormwater, and water capital projects through the State of Iowa State Revolving Loan Funds. The City issued an additional $5,000 of SRF debt in 2019 as part of the Bee Branch stormwater construction project and$30,940 for green alley projects reducing stormwater run off, $233,631 for the Catfish Creek stabilization project, $408,803 for CIWA purchase, $1,541,796 for Kerper sewer project, $444,163 for Roosevelt tower, and $772,278 for upper Bee Branch culverts. The City has pledged income derived from the acquired or constructed assets to pay debt service. Capital loan notes payable at June 30, 2019, are as follows: Final Amount Date Maturity Interest Amount Outstanding Current Purpose Authorized Date Rates Authorized End of Year Portion Drinking Water 10/18/07 06/O1/28 2.00 % $ 1,037,000 $ 482,000 $ 47,000 Clean Water O1/14/09 06/O1/28 2.00 1,847,000 971,000 95,000 North Catfish Creek Stormwater O1/l3/10 06/O1/30 3.25 800,000 502,000 39,000 North Catfish Creek Sewer O1/13/10 06/O1/30 3.25 912,000 573,000 44,000 Water Meter Replacement 02/12/10 06/O1/30 3.25 7,676,000 2,140,000 149,000 Water and Resource Recovery Center 08/18/10 06/O1/39 2.00 74,285,000 60,444,000 2,488,000 Bee Branch Stormwater 10/27/10 06/O1/41 3.25 7,850,000 6,429,000 205,000 Cogeneration OS/17/13 06/O1/33 2.00 3,048,000 2,257,000 141,000 MeterReplacementSewer OS/3l/13 06/O1/30 3.25 3,058,000 2,140,000 149,000 Bee Branch Stormwater 06/19/15 06/O1/37 1.43 31,417,953 28,761,589 1,148,000 CIWAPurchase 07/07/17 06/O1/37 2.00 10,198,000 4,311,761 523,000 Roosevelt Tower 09/22/17 06/O1/40 2.00 475,000 444,163 9,368 Kerper Blvd 03/08/19 06/O1/38 2.00 2,763,000 1,427,796 116,000 Bee Branch Culverts 06/07/19 06/O1/40 2.00 16,382,000 772,279 - $ 161,748,953 $ 111,655,588 $ 5,153,368 On October 18, 2007 the City entered into an agreement with the Iowa Finance Authority Drinking Water Program Revolving Loan Fund for a line of credit up to $1.037 million. This line of credit was issued to finance the clear well improvements by the Water Fund. The interest rate for this line of credit is 2.00%. Annual payments began in Fiscal Year 2008,with the last payment in Fiscal Year 2028.The note payable is payable solely from the Water Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On January 14, 2009 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $1.847 million. This line of credit was issued to finance the West 32nd Stormwater Detention Basin improvements by the Stormwater Fund. The interest rate for this line of credit is 2.00%. Annual payments began in Fiscal Year 2009,with the last payment in Fiscal Year 2028.The note payable is payable solely from the Starmwater Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On January 13, 2010 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $800,000. This line of credit was issued to finance the North Catfish Creek improvements by the Stormwater Fund. The interest rate for this line of credit is 3.25%. Annual payments began in Fiscal Year 2010,with the last payment in Fiscal Year 2030.The note payable is payable solely from the Stormwater Fund. The debt is owned by the Iowa Finance Authority and; therefare, constitutes direct borrowing. On January 13, 2010 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $912,000. This line of credit was issued to finance the North Catfish Creek improvements by the Sanitary Sewer Fund. The interest rate for this line of credit is 3.25%. Annual payments began in Fiscal Year 2010,with the last payment in Fiscal Year 84 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) 2030. The note payable is payable solely from the Sanitary Sewer Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On February 12, 2010 the City entered into an agreement with the Iowa Finance Authority Drinking Water Program Revolving Loan Fund for a line of credit up to $7.676 million. This line of credit was issued to finance the Water Meter Replacements by the Water Fund. The interest rate for this line of credit is 3.25%. Annual payments began in Fiscal Year 2010,with the last payment in Fiscal Year 2031. The note payable is payable solely from the Water Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On August 18, 2010 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $74.285 million. This line of credit was issued to finance the Water&Resource Recovery Center Renovation and the Green Alley Sponsorship Program by the Sanitary Sewer Fund. The interest rate for this line of credit is 2.00%. Annual payments began in Fiscal Year 2011,with the last payment in Fiscal Year 2039. The note payable is payable solely from the Sanitary Sewer Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On October 27, 2010 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $7.85 million. This line of credit was issued to finance the Lower Bee Branch Creek Restoration by the Stormwater Fund. The interest rate for this line of credit is 3.25%. Annual payments began in Fiscal Year 2011,with the last payment in Fiscal Year 2041. The note payable is payable solely from the Stormwater Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On May 17, 2013 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $3.048 million. This line of credit was issued to finance the Water&Resource Recovery Center Cogeneration by the Sanitary Sewer Fund. The interest rate for this line of credit is 3.25%. Annual payments began in Fiscal Year 2011,with the last payment in Fiscal Year 2041. The note payable is payable solely from the Sanitary Sewer Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On May 31, 2013 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $3.058 million. This line of credit was issued to finance the Meter Replacements by the Sanitary Sewer Fund. The interest rate for this line of credit is 3.25%. Annual payments began in Fiscal Year 2011, with the last payment in Fiscal Year 2041. The note payable is payable solely from the Sanitary Sewer Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On June 19, 2015 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $31.418 million. This line of credit was issued to finance the Upper Bee Branch Creek Restoration project and Catfish Creek Sponsorship project by the Sales Tax Increment Fund. The interest rate for this line of credit is 1.43%. Annual payments began in Fiscal Year 2016,with the last payment in Fiscal Year 2037. The note payable is payable solely from the Sales Tax Increment Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On July 7, 2017 the City entered into an agreement with the Iowa Finance Authority Drinking Water Program Revolving Loan Fund for a line of credit up to $10.198 million. This line of credit was issued to finance the purchase of the Central Iowa Water Association Water System and Improvements by the 85 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) Water Fund. The interest rate for this line of credit is 2.00%. Annual payments began in Fiscal Year 2018,with the last payment in Fiscal Year 2037. The note payable is payable solely from the Water Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On September 22, 2017 the City entered into an agreement with the Iowa Finance Authority Drinking Water Progam Revolving Loan Fund for a line of credit up to $475,000. This line of credit was issued to finance the planning and design of the Roosevelt Water Tower by the Water Fund. The interest rate for this line of credit is 0%. Annual payments will begin in Fiscal Year 2020,with the last payment in Fiscal Year 2040. The note payable is payable solely from the Water Fund. The debt is owned by the Iowa Finance Authority and; therefare, constitutes direct borrowing. On March 8, 2019 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $2.763 million. This line of credit was issued to finance the reconstruction of the Kerper Sanitary Sewer project and the Eagle Point Park Sponsorship Project by the Sanitary Sewer Fund. The interest rate for this line of credit is 2.00%. Annual payments began in Fiscal Year 2019,with the last payment in Fiscal Year 2038. The note payable is payable solely from the Sanitary Sewer Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. On June 7, 2019 the City entered into an agreement with the Iowa Finance Authority Clean Water Program Revolving Loan Fund for a line of credit up to $16.382 million. This line of credit was issued to finance the construction of the Bee Branch Creek Restoration Railroad Culverts proj ect by the Stormwater Fund. The interest rate for this line of credit is 2.00%. Annual payments will begin in Fiscal Year 2020,with the last payment in Fiscal Year 2040. The note payable is payable solely from the Stormwater Fund. The debt is owned by the Iowa Finance Authority and; therefore, constitutes direct borrowing. Annual debt service requirements to maturity for capital loan notes are as follows: Fiscal Year Business-type Activities June 30 Principal Interest 2020 $ 5,153,368 $ 2,226,516 2021 5,916,019 2,121,044 2022 5,423,679 2,000,273 2023 5,427,790 1,889,128 2024 5,538,188 1,780,699 2025-2029 28,316,954 7,320,182 2030-2034 25,995,204 4,352,929 2035-2039 29,095,386 2,087,880 2040-2041 789,000 38,675 Total $ 111,655,588 $ 23,817,326 At June 30, 2019, the City of Dubuque had$22,341,408 of capital loan note funds available. These funds are available to the City by filing a disbursement request with the State of Iowa. The City expects to use the remaining available funds in fiscal year 2020. The Sewer Utility revenue capital loan notes covenants include a requirement for the utility to produce net revenue of at least 110% of the current year debt service requirement. 86 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) Loans Payable. Loans payable have been issued to fund several Ciry projects. Loans payable at June 30, 2019, are as follows: Amount Amount Date of Interest Originally Outstanding Current Purpose Issue Maturity Dates Rates Issued End of Year Portion Parking Lot Purchase 07/08/08 O1/O1/09-07/O1/23 5.0 % $ 400,000 $ 152,330 $ 30,988 Iowa Finance Authority 08/26/11 06/O1/20-06/O1/30 3.0 4,500,000 3,334,111 34,977 Bowling&Beyond Ina 10/15/12 12/04/12-12/04/32 - 1,000,000 650,000 50,000 Central Iowa Water 12/Ol/16 12/O1/17-12/O1/21 3.0 5,000,000 3,000,000 1,000,000 $ 10,900,000 $ 7,136,441 $ 1,115,965 On July 8, 2008,the City issued a$400,000 loan. Interest is payable each July 1 and January 1 at a rate of 5.00%. Principal payments are due each July 1 and January 1 and range from$9,1 ll to $18,645 with final maturity in 2024. The proceeds were used to purchase parking lots 87, 88, and the north 20 feet 3 inches of lot 86. The debt is owned by Dubuque Initiatives and; therefore, constitutes a direct borrowing. On August 26, 20ll, the City issued$4.5 million loan. Interest is payable each December 1 and June 1 at a rate of 3.00%.Principal payments are due each December 1 and June 1 and range from$82,922 to $2,582,540 with final maturity in 2030. The proceeds were used to pay costs of funding workforce housing assistance loans to private developers constructing improvements and rehabilitating historic buildings for residential and commercial use in the Greater powntown Urban Renewal Area. The debt is owned by the Iowa Finance Authority and; therefore, constitutes a direct borrowing. On October 15, 2012, the City terminated the leases with Bowling&Beyond Dubuque,Inc. and entered into a lease buyout agreement. The purchase price is $1.0 million. There is no interest.Principal payments are due each July 25 in the amount of$50,000 with final maturity in 2032. The debt is owned by Michael K. Schmidt and; therefore, constitutes a direct borrowing. On December l, 2016, the City issued a$S,OOO,OOO loan. Interest is payable each December 1 at a rate of 3.00%. Principal payments of$1 million are due each December 1 with final maturity in 2022. The proceeds were used to purchase water supply, service and territory. The debt is owned by Iowa Association of Regional Utilities (D/B/A Central Iowa Water Association) and; therefore, constitutes a direct borrowing. Annual debt service requirements to maturity for loans payable are as follows: Fiscal Year Governmental Activities Business-type Activities June 30 Principal Interest Principal Interest 2020 $ 84,977 $ 100,023 $ 1,030,988 $ 97,234 2021 251,870 98,974 1,032,557 65,665 2022 257,926 92,918 1,034,205 34,017 2023 264,164 86,680 35,937 2,285 2024 270,589 80,255 18,644 466 2025-2029 1,456,269 297,950 - 466 2030-2032 1,398,315 37,450 - - Total $ 3,984,ll0 $ 794,250 $ 3,152,331 $ 200,133 87 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) Changes in Long-term Liabilities. Long-term liabiliry activity for the year ended June 30, 2019, was as follows: Balance Beginning Balance End Due Within of Year Additions Reductions of Year One Year Governmental activities: Generalobligationbonds $ 48,101,448 $ 2,883,875 $ (4,836,188) $ 46,149,135 $ 4,968,670 Unaccreted premium 782,6ll 81,693 (52,213) 812,091 - Unamortized discounts (50,561) - 7,163 (43,398) - Total general obligation bonds 48,833,498 2,965,568 (4,881,238) 46,917,828 4,968,670 Tax increment financing bonds 20,045,000 - (510,000) 19,535,000 550,000 Unamortized discounts (177,438) - 8,872 (168,566) - Total tax increment financing bonds 19,867,562 - (501,128) 19,366,434 550,000 Notes payable 255,881 - (79,827) 176,054 85,174 Loans payable 4,067,700 - (83,590) 3,984,110 84,977 Compensated absences 5,505,660 2,713,127 (2,642,243) 5,576,544 403,220 Total governmental activities $ 78,530,301 $ 5,678,695 $ (8,188,026) $ 76,020,970 $ 6,092,041 Business-type activities: General obligation bonds $ 41,238,549 $ 216,125 $ (2,903,809) $ 38,550,865 $ 2,946,330 Unaccreted premium 774,203 6,112 (56,133) 724,182 - Unamortized discounts (32,842) - 3,800 (29,042) - Total general obligarion bonds 41,979,910 222,237 (2,956,142) 39,246,005 2,946,330 Revenue bonds 32,800,000 - (315,000) 32,485,000 330,000 Unaccreted premium 733,168 - (66,360) 666,808 - Unamortized discounts (59,035) - 4,927 (54,108) - Total revenue bonds 33,474,133 - (376,433) 33,097,700 330,000 Notes payable ll2,765,210 3,436,6ll (4,546,232) 111,655,589 5,153,368 Loans payable 4,181,826 - (1,029,�F95) 3,152,331 1,030,988 Compensated absences 727,812 334,805 (358,042) 704,575 54,366 Total business-type activities $ 193,128,891 $ 3,993,653 $ (9,266,344) $ 187,856,200 $ 9,515,052 For the governmental activities, compensated absences are generally liquidated by the General Fund, Community Development Fund, and Section VIII Housing Fund. Legal Debt Margin Calculation. Estimated actual value $ 4,430,255,110 Debt limit- 5% of total actual 221,512,756 valuation Debt applicable to limit (117,222,925) Legal debt margin $ 104,289,831 88 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 7—LONG-TERM DEBT (continued) Dubuque Metropolitan Area Solid Waste Agency General Obligation Bonds. Dubuque County, Iowa issued a general obligation landfill facilities bond to provide funds for the acquisition and construction of major capital facilities. The Dubuque Area Metropolitan Solid Waste Agency will reimburse Dubuque County for interest and principal payments from operating revenue. These bonds generally are issued as serial bonds with varying amounts of principal maturing annually and with interest payable semi-annually. The amount outstanding as of June 30, 2019 is as follows: Amount Amount Interest Originally Outstanding Purpose Date of Issue Maturity Date Rate Issued End of Year Landfill Facility 12/30/2014 06/O1/16-06/O1/34 2.0-4.0 % $ 4,500,000 $ 3,735,000 Landfill Facility 12/28/2016 06/O1/17-06/Ol/36 3.0 5,100,000 4,595,000 $ 9,600,000 $ 8,330,000 Annual debt service requirements to maturity of the general obligation bond is as follows: Fiscal Year June 30 Principal Interest 2020 410,000 250,659 2021 425,000 238,359 2022 435,000 225,609 2023 450,000 210,459 2024 465,000 198,609 2025-2029 2,525,000 791,588 2030-2034 2,950,000 392,625 2035-2036 670,000 32,825 Total $ 8,330,000 $ 2,340,733 Changes in Long-Term Liabilities. Long term liability activity for the year ended June 30, 2019 is as follows: Balance Beginning Balance Due Within of Year Additions Reductions End of Year One Year General obligation bond $ 8,730,000 $ - $ (400,000) $ 8,330,000 $ 410,000 Unaccreted premium 230,386 - (12,857) 217,529 - Total general obligation bond $ 8,960,386 $ - $ (412,857) $ 8,547,529 $ 410,000 89 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 8—RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance purchased from independent third parties and participates in a local government risk pool. The Ciry assumes liability for deductibles and claims in excess of coverage limitations. The City has established a Health Insurance Reserve Fund for insuring benefits provided to City employees and covered dependents which is included in the Internal Service Fund Type. Health benefits were self-insured up to an individual stop-loss amount of$120,000, and an aggregate stop-loss of 125% of expected claims. Coverage from a private insurance company is maintained for losses in excess of the stop-loss amount. All claims handling procedures are performed by a third-party claims administrator. Incurred but not reported claims have been accrued as a liability based upon the claims administrator's estimate. Settled claims have not exceeded commercial coverage in any of the past three fiscal years. The estimated liability does not include any allocated or unallocated claims adjustment expense. The City has established a Workers' Compensation Reserve Fund for insuring benefits provided to City employees which is included in the Internal Service Fund Type. Workers' compensation benefits were self-insured up to a specific stop-loss amount of $750,000, and an aggregate-stop loss consistent with statutory limits for 2019. Coverage from a private insurance company is maintained for losses in excess of the stop-loss amount. All claims handling procedures are performed by a third-party claims administrator. Incurred but not reported claims have been accrued as a liability based upon the claims administrator's estimate. Settled claims have not exceeded commercial coverage in any of the past three fiscal years. The estimated liabiliry does not include any allocated or unallocated claims adjustment expense. The City purchases private insurance to include sworn Police Officers and Fire Fighters medical claims under a self-insured retention of$750,000 for each accident. All funds of the City participate in both programs and make payments to the Health Insurance Reserve Fund and the Workers' Compensation Reserve Fund based on actuarial estimates of the amounts needed to pay prior and current year claims. The claims liability of $975,946 in the Health Insurance Reserve Fund and $1,023,090 in the Workers' Compensation Reserve Fund is based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Changes in reported liabilities, all of which are expected to be paid within one year of year end, for the fiscal years ended June 30, 2019 and 2018, are summarized as follows: Health Workers' Insurance Compensation Reserve Fund Reserve Fund Liabilities at June 30,2017 $ 704,944 $ 1,118,237 Claims and changes in esrimates during fiscal year 2018 9,540,883 721,516 Claim payments (9,745,993) (843,066) Liabilities at June 30,2018 499,834 996,687 Claims and changes in estimates during fiscal year 2019 9,637,510 693,551 Claimpayments (9,161,398) (667,148) Liabilities at June 30,2019 $ 975,946 $ 1,023,090 90 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 8—RISK MANAGEMENT(continued) The City is a member in the Iowa Communities Assurance Pool (Pool), as allowed by Chapter 670.7 of the Code of Iowa. The Pool is a local government risk-sharing pool whose 775 members include various governmental entities throughout the State of Iowa. The Pool was formed in August 1986 for the purpose of managing and funding third-party liability claims against its members. The Pool provides coverage and protection in the following categories: general liability, automobile liability, automobile physical damage, public officials' liability, police professional liability, property, inland marine, and boiler/machinery. The City acquires automobile physical damage coverage through the Pool. All other property, inland marine, and boiler/machinery insurance is acquired through commercial insurance. There have been no reductions in insurance coverage from prior years. Each member's annual casualty contributions to the Pool fund current operations and provide capital. Annual operating contributions are those amounts necessary to fund, on a cash basis, the Pool's general and administrative expenses, claims, claims expenses, and reinsurance expenses due and payable in the current year, plus all or any portion of any deficiency in capital. Capital contributions are made during the first six years of inembership and are maintained not to exceed 300 percent of the total current members' basis rates or to comply with the requirements of any applicable regulatory authority having jurisdiction over the Pool. The Pool also provides property coverage. Members who elect such coverage make annual property operating contributions which are necessary to fund, on a cash basis, the Pool's general and administrative expenses and reinsurance premiums, all of which are due and payable in the current year, plus all or any portion of any deficiency in capital. Any year-end operating surplus is transferred to capital. Deficiencies in operations are offset by transfers from capital and, if insufficient, by the subsequent year's member contributions. The City has property insurance coverage in addition to the Pool. The Ciry's properry and casualty contributions to the risk pool are recorded as expenditures from its operating funds at the time of payment to the risk pooL The City's annual contributions to the Poo1 for the year ended June 30, 2019,were $457,116. The Pool uses reinsurance and excess risk-sharing agreements to reduce its exposure to large losses. The Pool retains general, automobile, police professional, and public officials' liability risks up to $500,000 per claim. Excess coverage is provided for claims exceeding $500,000 under various reinsurance agreements. Property and automobile physical damage risks are retained by the Pool up to $250,000 each occurrence, each location, with excess coverage reinsured on an individual-member basis. The Pool's Iowa Risk Management Agreement with its members provides that in the event a casualty claim, property loss or series of claims exceeds the amount of risk-sharing protection provided by the member's risk-sharing certificate, or in the event that a series of casualty claims exhausts total members' equity plus any reinsurance and any excess risk-sharing recoveries, then payment of such claims shall be the obligation of the respective individual member. As of June 30, 2019, settled claims have not exceeded the risk pool or reinsurance company coverage since the Pool's inception. 91 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 8—RISK MANAGEMENT(continued) Members agree to continue membership in the Pool through the Iowa Risk Management Agreement for a period of not less than one full year. After such period, a member who has given 60 days' prior written notice may withdraw from the Pool. Upon withdrawal, a formula set forth in the Pool's intergovernmental contract with it's members is applied to determine the amount(if any) to be refunded to the withdrawing member. NOTE 9—COMMITMENTS AND CONTINGENT LIABILITIES Grants The City has received financial assistance from numerous federal and state agencies in the form of grants and entitlements. The disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and is subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a liability of the applicable fund. However, in the opinion of management, liabilities resulting from disallowed claims, if any,will not have a material effect on the City's financial position as of June 30, 2019. Litigation The City Attorney reported that various claims and lawsuits were on file against the City. The City Attorney has estimated that all potential settlements and lawsuits against the City not covered by insurance would not materially affect the financial position of the City. The City has authority to levy additional taxes (outside the regular limit) to cover uninsured judgments against the City. Construction Contracts The Ciry has recognized as a liability only that portion of construction contracts representing construction completed through June 30, 2019. The City has additional commitments for signed construction contracts of$34,063,822 as of June 30, 2019. These commitments will be funded by federal and state grants, cash reserves, and bond proceeds. Dubuque Metropolitan Area Solid Waste Agency has recognized a liability for only that portion of construction contracts representing construction completed through June 30, 2019. DMASWA has an additional commitments for a signed construction contracts of$546,862 as of June 30,2019. These commitments will be partially funded by bond proceeds. Southwest Arterial The City is currently in process of constructing the Southwest Arterial. As of June 30, 2019, the City has expended$51,230,118 on the project. Upon completion of the project, the Southwest Arterial will be reverted to the State of Iowa. 92 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 10—OTHER POST EMPLOYMENT BENEFITS (OPEB) Plan Description - The City operates a single-employer retiree benefit plan which provides postemployment benefits for eligible participants enrolled in the City-sponsored plans, which include the employees of the Dubuque Metropolitan Area Solid Waste Agency (a component unit). The Plan does not issue a stand-alone financial report. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. The benefits are provided in the form of: An implicit rate subsidy where pre-65 retirees receive health insurance coverage by paying a combined retiree/active rate for the self-insured medical and prescription drug plan. An explicit rate subsidy where the Ciry pays the full cost of a $1,000 policy in the fully-insured life insurance plan. To be eligible for the health insurance coverage, retirees must be at least 55 years old, have completed 4 years of service, and be vested with either the Iowa Public Employee's Retirement System(IPERS) or the Municipal Fire and Police Retirement System of Iowa (MFPRSI). In addition to the health eligibility coverage requirements, one must have belonged to a bargaining goup to be eligible for life insurance benefits. There are approximately 522 active and 89 retired members in the plan, as of most recent actuarial valuation report. Fundin_�Policy-The contribution requirements of plan members are established and may be amended by the City. The City currently finances the retiree benefit plan on a pay-as-you-go basis. Total OPEB Liability-The City's OPEB liability of$6,121,366 was measured as of June 30, 2019, and was determined by an actuarial valuation as of July 1, 2017. The City's proportion is based on the number of employees in the plan. The City's proportion was 98.1% as of June 30, 2019. Changes in the Total OPEB Liability Total OPEB Liabiilty Total OPEB Liability beginning of year $ 6,016,233 Changes for the year: Service cost 296,597 Interest 172,576 Other changes 2,582 Changes in assumptions 85,951 Benefit payments (452,573) Net Changes 105,133 Total OPEB Liability end of year $ 6,121,366 93 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 10—OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued) Actuarial Methods and Assumptions - The total OPEB liability in the July 1, 2017 actuarial valuation was determined using the following actuarial assumptions and the entry age normal actuarial cost method, applied to all periods included in the measurement. Rate of inflation effective June 30, 2018 3.00%per annum Rates of salary increase 4.00%per annum, effective June 30, 2018 including inflation Discount rate 2.79% compounded annually, effective June 30, 2019 including inflation Healthcare cost trend rate 7.0%initial rate decreasing by 0.25% effective June 30, 2018 annually to an ultimate rate of 5.00% Discount Rate - The discount rate used to measure the total OPEB liability was 2.79% which reflects the index rate for 20-year tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher as of the measurement date. Mortality rates are from the RP 2014 Combined Annuitant Mortality Table. Annual retirement and termination probabilities were developed consistent with the City's experience and the IPERS and MFPRSI retirement patterns. Projected claim costs of the medical plan are $11,955-$17,015 per year for retirees depending on the age of retiree. The actuarial assumptions used in the July 1, 2017 valuation were based on the results of actual experience dates study with dates corresponding to those listed above. Sensitivity of the City's Total OPEB Liability to Changes in the Discount Rate -The following presents the total OPEB Liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1% lower(1.79%) or 1%higher(3.79%)than the current discount rate. 1% Decrease (1.79%) Discount Rate (2.79%) 1%Increase(3.79%) Total OPEB Liability $ 6,593,124 $ 6,121,366 $ 5,682,587 Sensitivity of the City's Total OPEB Liability to Chang,es in the Healthcare Cost Trend Rates -The following presents the total OPEB Liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1% lower(6.00%) or 1%higher (8.00°/o)than the current healthcare cost trend rates. 1%Decrease (6.00%) Healthcare Cost Trend 1%Increase (8.00°/o) Rate (7.00%) Total OPEB Liability $ 5,488,823 $ 6,121,366 $ 6,873,092 94 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 10—OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued) OPEB Expense and Deferred Outflows of Resources Related to OPEB -For the year ended June 30, 2019 the City recognized OPEB expense of$498,134. At June 30, 2019 the City reported deferred outflows of resources related to OPEB from the following sources: Deferred Outflows of Resources Changes in Assumptions $ 235 366 � The amount reported as deferred outflows of resources related to OPEB will be recognized as OPEB expense as follows: Year Ending June 30 Amount 2020 $ 29,081 2021 29,081 2022 29,081 2023 29,081 2024 29,081 Thereafter 89,961 $ 235,366 Dubuque Metropolitan Area Solid Waste A�encv Speci�c(DMASWA) OPEB Disclosures Total OPEB Liability-DMASWA OPEB liability of$ll7,066 was measured as of June 30, 2019, and was determined by an actuarial valuation as of July 1, 2017. The Agency's portion is based on the number of employees in the plan. The Agency's portion was 1.9% as of June 30, 2019. Total OPEB Liability Total OPEB Liability beginning of year $ 116,294 Changes for the year: Service Cost 5,672 Interest 3,300 Other Changes (1,188) Changes in assumptions 1,643 Benefit payments (8,655) Net Changes 772 Total OPEB Liability end of year $ 117,066 95 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 10—OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued) Sensitivity of the City's Total OPEB Liability to Changes in the Discount Rate-The following presents the total OPEB Liability of the DMASWA, as well as what the DMASWA's total OPEB liability would be if it were calculated using a discount rate that is 1%lower(1.79%) or 1%higher(3.79%) than the current discount rate. 1%Decrease (1.79%) Discount Rate (2.79%) 1% Increase (3.79%) Total OPEB Liability $ 126,088 $ 117,066 $ 108,675 Sensitivitv of the DMASWA's Total OPEB Liabilitv to Chan�es in the Healthcare Cost Trend Rates-The following presents the total OPEB Liability of the DMASWA, as well as what the DMASWA's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1%lower(6.00%) or 1%higher(8.00%) than the current healthcare cost trend rates. 1%Decrease (6.00%) Healthcare Cost Trend 1%Increase (8.00% Rate (7.0%) Total OPEB Liability $ 104,969 $ 117,066 $ 131,442 OPEB Expense and Deferred Outflows of Resources Related to OPEB -For the year ended June 30, 2019 the DMASWA recognized OPEB expense of$9,648. At June 30, 2019 the DMASWA reported deferred outflows of resources related to OPEB from the following sources: Deferred Outflows of Resources Changes in Assumptions $ 4,501 The amount reported as deferred outflows of resources related to OPEB will be recognized as OPEB expense as follows: Year Ending June 30 Amount 2020 $ 556 2021 556 2022 556 2023 556 2024 556 Thereafter 1,721 $ 4,501 96 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11 —EMPLOYEE PENSION PLANS Aggregate Pension Expense The primary government participates in two public pension systems,Iowa Public Employees'Retirement System(IPERS) and Municipal Fire and Police Retirement System of Iowa(MFPRSI). The component unit DMASWA participates in IPERS only. The following secitons outline the pension related disclosures for each pension of both entities. The aggregate amount of recognized pension expense for the period associated with the net pension liability for all plans is $6,737,358 for the primary government. Other aggregate amounts related to pension are separately displayed in the financial statements. Iowa Public Employees Retirement System IPERS Plan Description—IPERS membership is mandatory for employees of the City, except for those covered by another retirement system. Employees of the City are provided with pensions through a cost-sharing multiple employer defined benefit pension plan administered by Iowa Public Employees' Retirement System (IPERS). IPERS issues a stand-alone financial report which is available to the public by mail at 7401 Register Drive P.O. Box 9ll7, Des Moines,Iowa 50306-9117 or at www.ipers.or�. IPERS benefits are established under Iowa Code chapter 97B and the administrative rules thereunder. Chapter 97B and the administrative rules are the official plan documents. The following brief description is provided for general informational purposes only. Refer to the plan documents for more information. Pension Benefits —A Regular member may retire at normal retirement age and receive monthly benefits without an early-retirement reduction. Normal retirement age is age 65, anytime after reaching age 62 with 20 or more years of covered employment, or when the member's years of service plus the member's age at the last birthday equals or exceeds 88, whichever comes first. These qualifications must be met on the member's first month of entitlement to benefits. Members cannot begin receiving retirement benefits before age 55. The formula used to calculate a Regular member's monthly IPERS benefit includes: • A multiplier based on years of service. • The member's highest five-year average salary, except members with service before June 30, 2012 will use the highest three-year average salary as of that date if greater than the highest five-year average salary. If a member retires before normal retirement age, the member's monthly retirement benefit will be permanently reduced by an early-retirement reduction. The early-retirement reduction is calculated differently for service earned before and after July 1, 2012. For service earned before July 1, 2012, the reduction is 0.25%for each month that the member receives benefits before the member's earliest normal retirement age. For service earned starting July 1, 2012, the reduction is 0.50% for each month that the member receives benefits before age 65. Generally, once a member selects a benefit option, a monthly benefit is calculated and remains the same for the rest of the member's lifetime. However, to combat the effects of inflation, retirees who began receiving benefits prior to July 1990 receive a guaranteed dividend with the regular November benefit payments. 97 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) Disability and Death Benefits - A vested member who is awarded federal Social Security disability or Railroad Retirement disability benefits is eligible to claim IPERS benefits regardless of age. Disability benefits are not reduced for early retirement. If a member dies before retirement, the member's beneficiary wi11 receive a lifetime annuity or a lump-sum payment equal to the present actuarial value of the member's accrued benefit or calculated with a set formula,whichever is greater. When a member dies after retirement, death benefits depend on the benefit option the member selected at retirement. Contributions - Contribution rates are established by IPERS following the annual actuarial valuation, which applies IPERS' Contribution Rate Funding Policy and Actuarial Amortization Method. State statute limits the amount rates can increase or decrease each year to 1 percentage point. IPERS Contribution Rate Funding Policy requires that the actuarial contribution rate be determined using the "entry age normal" actuarial cost method and the actuarial assumptions and methods approved by the IPERS Investment Board. The actuarial contribution rate covers normal cost plus the unfunded actuarial liability payment based on a 30-year amortization period. The payment to amortize the unfunded actuarial liability is determined as a level percentage of payroll, based on the Actuarial Amortization Method adopted by the Investment Board. In fiscal year 2019, pursuant to the required rate, Regular members contributed 6.29% of covered payroll and the City contributed 9.44% for a total rate of 15.73%. The City's total contributions to IPERS for the year ended June 30, 2019 were $2,402,552. The Dubuque Metropolitan Area Solid Waste Agency's total contributions to IPERS for the year ended June 30, 2019 were $58,840. Citv Suecific IPERS Disclosures Net Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2019, the City reported a liabiliry of $21,091,719 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2018, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportion of the net pension liabiliry was based on the City's share of contributions to IPERS relative to the contributions of all IPERS participating employers. At June 30,2018,the City's collective proportion was .33329%which was a decrease of-0.00161%from its proportion measured as of June 30, 2017. 98 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) For the year ended June 30, 2019,the City recognized pension expense of$2,584,658. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual experience $ 115,643 $ 476,707 Changes of assumptions 3,008,864 - Net difference between projected and actual - 579,533 earnings on IPERS'investments Changes in proportion and differences between City's contributions and City's proportionate share of contributions 5,543 757,210 City contributions subsequent to the measurement date 2,402,552 - Total $ 5,532,602 $ 1,813,450 $2,402,552 reported as deferred outflows of resources related to pensions resulting from the City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year Ended June 30 Total 2020 $ 1,142,646 2021 546,065 2022 (282,073) 2023 (64,647) 2024 (25,391) $ 1,316,600 Sensitivity of the Cit. '�portionate Share of the Net Pension Liability to Changes in the Discount Rate- The following presents the City's proportionate share of the net pension liability calculated using the discount rate of 7.00%, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1.00% lower(6.00%) or 1.00% higher(8.00%) than the current rate. 99 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) 1% Discount 1% Decrease Rate Increase (6.0)% (7.0)% (8.0)% City's proportionate share of the net pension liability: $ 35,796,886 $ 21,091,719 $ 8,756,270 Dubuque Metropolitan Area Sold Waste A�encv Specific(DMASWA)IPERS Disclosures Net Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2019, the DMASWA reported a liability of$516,544 for its proportionate share of the net pension liabiliry. The net pension liability was measured as of June 30, 2018, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The DMASWA's proportion of the net pension liability was based on the DMASWA's share of contributions to the pension plan relative to the contributions of all IPERS participating employers. At June 30, 2018, the DMASWA's collective proportion was 0.0081976% which was a decrease of 0.0003264% from its proportion measured as of June 30, 2017. For the year ended June 30, 2019, the DMASWA recognized pension expense of$46,753. At June 30, 2019, the DMASWA reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual experience $ 2,832 $ 11,675 Changes of assumptions 73,688 - Net difference between projected and actual - 14,193 earnings on IPERS'investments Net changes in proportion and differences between Agency's contributions and Agency's proportionate share of contributions 136 18,544 Agency contributions subsequent to the measurement date 58,840 - Total $ 135,496 $ 44,412 100 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) $58,840 reported as deferred outflows of resources related to pensions resulting from the Agency contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2020. Other amounts reparted as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year Ended June 30 Total 2020 $ 28,098 2021 13,428 2022 (6,936) 2023 (1,590) 2024 (756) $ 32,244 Sensitivitv of the Agenc. '�portionate Share of the Net Pension Liability to Chan�es in the Discount Rate - The following presents the Agency's proportionate share of the net pension liability calculated using the discount rate of 7.00%, as well as what the Agency's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1% lower (6.00%) or 1% higher (8.00%)than the current rate. 1% Discount 1% Decrease Rate Increase (6.00)% (7.00)% (8.00)% Agency's proportionate share of the net pension liability: $ 876,678 $ 516,544 $ 214,444 There were no non-employer contributing entities at IPERS. Actuarial Assumptions - The total pension liability in the June 30, 2018, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Rate of inflation 2.60%per annum (effective June 30, 2017) Rates of salary increase 3.25 to 16.25% average, including inflation. (effective June 30, 2017) Rates vary by membership goup. Long-term Investment rate of return 7.00% , compounded annually,net of investment (effective June 30, 2017) expense, including inflation. Wage Growth 3.25°/o per annum based on 2.60°/o inflation (effective June 30, 2017) and 0.65%real wage inflation 101 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an economic assumption study dated March 24, 2017 and a demographic assumption study dated June 28,2018. Mortality rates used in the 2018 valuation were based on the RP-2014 Employee and Healthy Annuitant Tables with MP-2017 generational adjustments. The long-term expected rate of return on IPERS'was determined using a building-block method in which best-estimate ranges of expected future real rates (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are suininarized in the following table: Asset Long-Term Expected Asset Class Allocation Real Rate of Return Domestic equity 22 % 6.01°/a International equity 15 6.48 Global smart beta equity 3 6.23 Core plus fixed income 27 1.97 Public credit 3.5 3.93 Public real assets 7 2.91 Cash 1.0 (0.25) Private equity 11 10.81 Private real assets 8 4.14 Private credit 3 3.11 Total 100 % Discount Rate - The discount rate used to measure the total pension liability was 7.00%. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the contractually required rate and that contributions from the City will be made at contractually required rates, actuarially determined. Based on those assumptions, the IPERS' fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on IPERS' investments was applied to all periods of proj ected benefit payments to determine the total pension liability. Il'ERS' Fiduciary Net Position - Detailed information about the pension plan's fiduciary net position is available in the separately issued IPERS financial report which is available on IPERS' website at www.ipers.org. Pavables to IPERS - At June 30, 2019, the City reported payables to the defined benefit pension plan of $2,648 for legally required employer contributions. There were no legally required employee contributions which had been withheld from employee wages but not yet remitted to IPERS. 102 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) Municipal Fire and Police Retirement System of Iowa (MFPRSI) Plan Description—MFPRSI membership is mandatory for fire fighters and police officers covered by the provisions of Chapter 4ll of the Code of Iowa. Employees of the City are provided with pensions through a cost-sharing multiple employer defined benefit pension plan administered by MFPRSI. MFPRSI issues a stand-alone financial report which is available to the public by mail at 7155 Lake Drive, Suite#201,West Des Moines,Iowa 50266 or at www.mfprsi.org. MFPRSI benefits are established under Chapter 411 of the Code of Iowa and the administrative rules thereunder. Chapter 411 of the Code of Iowa and the administrative rules are the official plan documents. The following brief description is provided for general informational purposes only. Refer to the plan documents for more information. Pension Benefits - Members with 4 or more years of service are entitled to pension benefits beginning at age 55. Full service retirement benefits are granted to members with 22 years of service, while partial benefits are available to those members with 4 to 22 years of service based on the ratio of years completed to years required (i.e., 22 years). Members with less than 4 years of service are entitled to a refund of their contribution only,with interest, for the period of employment. Benefits are calculated based upon the member's highest 3 years of compensation. The average of these 3 years becomes the member's average final compensation. The base benefit is 66% of the member's average final compensation. Members who perform more than 22 years of service receive an additional 2% of the member's average final compensation for each additional year of service, up to a maximum of 8 years. Survivor benefits are available to the beneficiary of a retired member according to the provisions of the benefit option chosen, plus an additional benefit for each child. Survivor benefits are subject to a minimum benefit for those members who chose the basic benefit with a 50% surviving spouse benefit. Active members, at least 55 years of age, with 22 or more years of service have the option to participate in the Deferred Retirement Option Program (DROP). The DROP is an arrangement whereby a member who is otherwise eligible to retire and commence benefits opts to continue to work. A member can elect a 3, 4, or 5 year DROP period. By electing to participate in DROP, the member is signing a contract indicating the member will retire at the end of the selected DROP period. During the DROP period the member's retirement benefit is frozen and a DROP benefit is credited to a DROP account established for the member. Assuming the member completes the DROP period, the DROP benefit is equal to 52% of the member's retirement benefit at the member's earliest date eligible and 100% if the member delays enrollment for 24 months. At the member's actual date of retirement, the member's DROP account will be distributed to the member in the form of a lump sum or rollover to an eligible plan. Disability and Death Benefits — Disability benefits may be either accidental or ordinary. Accidental disability is defined as a permanent disability incurred in the line of duty, with benefits equivalent to the greater of 60% of the member's average final compensation or the member's service retirement bene�t calculation amount. Ordinary disability occurs outside the call of duty and pays benefits equivalent to the greater of 50% of the member's average �nal compensation for those with 5 or more years of service or the member's service retirement benefit calculation amount and 25% of average final compensation for those with less than 5 years of service. 103 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) Death benefits are similar to disability benefits. Benefits for accidental death are 50% of the average final compensation of the member plus an additional amount for each child, or the provisions for ordinary death. Ordinary death benefits consist of a pension equal to 40% of the average final compensation of the member plus an additional amount for each child, or a lump-sum distribution to the designated beneficiary equal to 50% of the previous year's earnable compensation of the member or equal to the amount of the member's total contributions plus interest. Benefits are increased(escalated) annually in accordance with Chapter 41 L6 of the Code of Iowa which states a standard formula for the increases. The surviving spouse or dependents of an active member who dies due to a traumatic personal injury incurred in the line of duty receives a$100,0001ump-sum payment. Contributions -Member contribution rates are set by state statute. In accordance with Chapter 411 of the Code of Iowa, the contribution rate was 9.40% of earnable compensation for the year ended June 30, 2019. Employer contribution rates are based upon an actuarially determined normal contribution rate and set by state statute. The required actuarially determined contributions are calculated on the basis of the entry age normal method as adopted by the Board of Trustees as permitted under Chapter 411 of the Code of Iowa. The normal contribution rate is provided by state statute to be the actuarial liabilities of the plan less current plan assets, with such total divided by 1% of the actuarially determined present value of prospective future compensation of all members, further reduced by member contributions and state appropriations. Under the Code of Iowa the employer's contribution rate cannot be less than 17.00% of earnable compensation. The contribution rate was 26.02% for the year ended June 30, 2019. The City's contributions to MFPRSI for the year ended June 30, 2019 was $3,695,595. If approved by the state legislature, state appropriation may further reduce the employer's contribution rate, but not below the minimum statutory contribution rate of 17.00% of earnable compensation. The State of Iowa therefore is considered to be a nonemployer contributing entity in accordance with the provisions of the Governmental Accounting Standards Board Statement No. 67 —Financial Reporting for Pension Plans, (GASB 67). There were no state appropriations to MFPRSI during the fiscal year ended June 30, 2019. Net Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2019, the City reported a liability of $28,959,783 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2018, and the total pension liability used to calculate the new pension liability was determined by an 104 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) actuarial valuation as of that date. The City's proportion of the net pension liability was based on the City's share of contributions to the pension plan relative to the contributions of all MFPRSI participating employers. At June 30, 2018, the City's proportion was 4.863891%which was an increase of 0.079023% from it proportions measured as of June 30, 2017. For the year ended June 30, 2019, the City recognized pension expense of$4,152,700. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Net difference between expected and $ 777,429 $ 392,854 actual experience Changes of assumptions 2,473,460 231,423 Net difference between projected and actual earnings on pension plan investments 1,416,546 - Changes in proportion and differences between 320,102 729,913 City contributions and proportionate share of contributions City contributions subsequent to the 3,695,595 - measurement date Total $ 8,683,132 $ 1,354,190 $3,695,595 is reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2020. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year Ended June 30 Total 2020 $ 531,641 2021 2,191,141 2022 1,141,940 2023 (389,323) 2024 157,948 $ 3,633,347 105 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) Actuarial Assumptions - The total pension liability in the June 30, 2018 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Rate of inflation 3.00%per annum Rates of salary increase 3.75%to 15.11%including inflation Investment rate of return 7.50%, net of pension plan investment expense, including inflation The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period from July 1, 2007 to June 30, 2017. Mortality rates were based on the RP-2014 Blue Collar Healthy Annuitant Table with males set-forward zero years, females set-forward one year and disabled individuals set-forward one year(male only rates), with generational projection of future mortality improvement with 50% of Scale BB beginning 2017. The long-term expected rate of return on MFPRSI investments was determined using a building-block method in which best-estimate ranges of expected future real rates (i.e., expected returns, net of investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The best estimates of geometric real rates of return for each maj or asset class are summarized in the following table: Long-Term Expected Asset Class Target Allocation Real Rate of Return Core plus fixed income 7.0% 3.3% Emerging markets debt 3.0 6.3 Domestic equities 12.5 5.8 Master limited partnerships (MLP) 5.0 9.0 International equities 12.5 7.3 Core investments 40.0% Strategic investments 35.0 6.0 Private equity 15.0 9.0 Private non-core real estate 5.0 8.0 Private core real estate 5.0 6.0 Real estate 10.0 Total 100.0% 106 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 11—EMPLOYEE PENSION PLANS (continued) Discount Rate - The discount rate used to measure the total pension liability was 7.50%. The projection of cash flows used to determine the discount rate assumed employee contributions will be made at the contractually required rates, actuarially determined. Based on those assumptions, MFPRSI fiduciary net position was projected to be available to make all projected future benefit payments to current active and inactive employees. Therefore, the long-term expected rate of return on MFPRSI investments was applied to all periods of proj ected benefit payments to determine the total pension liability. Sensitivity of Cit. '�portionate Share of the Net Pension Liability to Chan�es in the Discount Rate - The following presents the City's proportionate share of the net pension liability calculated using the discount rate of 7.50%, as well as what the city's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1.00% lower (6.50%) or 1.00% higher (8.50%) than the current rate. 1% Discount 1% Decrease Rate Increase (6.50)% (7.50)% (8.50)% City's proportionate share of the net pension liability: $ 48,318,399 $ 28,959,783 $ 12,931,488 MFPRSI Fiduciary Net Position-Detailed information about the pension plan's fiduciary net position is available in the separately issued MFPRSI financial report which is available on MFPRSPs website at www.mfprsi.org. Pavables to MFPRSI-At June 30, 2019, City of Dubuque,Iowa reported payables to the defined benefit pension plan of$0 for legally required employer contributions. There were no legally required employee contributions which had been withheld from employee wages but not yet remitted to MFPRSI. 107 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 12—LANDFILL CLOSURE AND POST CLOSURE CARE To comply with federal (40 CFR 258.74) and state regulations (IAC 113.14 (455b)), the Dubuque Metropolitan Area Solid Waste agency (DMASWA) is required to complete a closure and post-closure plan and to provide funding necessary to effect that plan, including the proper monitoring and care of the landfill after closure. Once the landfill is no longer accepting waste and is closed, the owner is responsible for maintaining the final cover, monitoring ground water and methane gas, and collecting leachate (the liquid that drains out of waste)for thirty years. State governments are primarily responsible far implementation and enforcement of those requirements and have been given flexibility to tailor requirements to accommodate local conditions that exist. A variety of financial mechanisms can be used to demonstrate compliance with federal and state financial assurance rules. The Agency utilizes the dedicated fund mechanism, which is funded through the tipping fees it receives. The Agency files an annual report with the State to provide compliance with its legal requirements of maintaining a balance per the prescribed formula. Any adjustments to the account are made prior to June 30. The Agency is required to estimate total landfill closure and post-closure care costs and recognize a portion of these costs each year based on the percentage of estimated total landfill capacity used that period. Estimated total costs, for closure and post-closure, would consist of four components: (1) the cost of equipment and facilities used in post-closure monitoring and care, (2) the cost of final cover (material and labor), (3) the cost of environmental monitoring of the landfill during the post-closure period and(4) the cost of any environmental cleanup required after closure. Estimated total cost is based on an engineer's estimate for these services is required to be updated annually for changes due to inflation or deflation, technology, and/or changes to applicable laws or regulations. The Agency's estimated closure and post-closure care expected costs are as follows: 2019 Closure $ 3,019,861 Post-closure care 2,307,129 Totals $ 5,326,990 The total closure and post-closure care costs for the DMASWA has been estimated at approximately $5,326,990 as of June 30, 2019, and the portion of the liability, that has been recognized is $3,547,590. This liability represents the cumulative amount reported to date based on the use of 100% of the estimated capacity of cells 1, 2, 3, 4, 5, 6, 7 and 8, and 95% of ce119 Phase I and 41% of cell 9 Phase II and 35°/o of cell 9 Phase III. The Agency has accumulated resources to fund closure and post-closure costs; they are included in assets whose use is limited on the balance sheet and total $4,790,910 as of June 30, 2019. The Agency will recognize the remaining estimated cost of closure and post closure care of$1,779,400 over the estimated remaining life of 17 years as the remaining capacity is filled. NOTE 13—LEASES WHERE CITY IS LESSOR The Ciry of Dubuque leases riverfront properry, airport properry (hangars and terminal space), farm land, parking areas, space for antennas on top of water towers, and concession areas under operating leases. The most significant lease is the lease of the greyhound racing and gambling facility and related parking area to the Dubuque Racing Association (DRA). The City's cost of the leased DRA assets total $10,144,771. The carrying amount of the assets at June 30, 2019 is $6,014,509, with $142,423 of depreciation expense during the year ended June 30, 2019. The DRA lease amount is based on the association's gross gambling receipts. During the year ended June 30, 2019,the DRA lease generated$5,149,188 in lease revenue. 108 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 14—SUBSEQUENT EVENTS On May 20, 2019 a public hearing was held on a $4.4 million Water Revenue Capital Loan SRF Note. The loan funds will be used to pay costs of acquisition, construction, reconstruction, extending, remodeling, improving, repairing and equipping all or part of the Municipal Water Utility, including those costs associated with the Roosevelt Street water tower and water distribution improvements project and the Eagle Point water treatment plant and water distribution improvements project; and refunding the Water Revenue Capital Loan Notes Anticipation Project Note, Series 2017, dated September 22, 2017. The Water Revenue Capital Loan Notes have an interest rate of 2.00 percent per annum maturing on June 1, 2040. Complete action was taken on July 8, 2019. On July 3, 2019 General Obligation Refunding Bonds, Series 2019C were issued for $4,240,000 with an average interest rate of 3.00 percent per annum maturing on June 1, 2032. The Series 2019C General Obligation Refunding Bonds were issued at a premium of$192,045 less costs of issuance and underwriter's discount totaling $57,458. Net proceeds were $4,374,587. The Series 2019C General Obligation Refunding Bonds were issued to refund the outstanding portion of the Series 2012D General Obligation Bonds, which were outstanding in the aggregate principal amount of$4,370,000. The refunded Series 2012D were called for redemption on July 3, 2019 and are considered defeased. The net effect of the issuance of the Series 2019C Bonds was a decrease in total debt service of$193,675 in gross savings, or $166,784 in present value savings. On September 16, 2019 a public hearing was held on a$25,000 General Fund Lease Agreement. The general fund lease proceeds will be used in order to provide funds to pay costs of the acquisition of personal property for the City, and more speci�cally, for the lease of a printer. The lease is a 60-month operating lease with Midwest Business Products. On September 16, 2019 a public hearing was held on a$170,000 General Fund Lease Agreement. The general fund lease proceeds will be used in order to provide funds to pay costs of the acquisition of personal property for the City, and more specifically, for the lease of a postage machine. The lease is a 60-month operating lease with Postal Source. On October 7, 2019 the City Council approved the Termination of Redevelopment Project Agreement between and among Flexsteel Industries Inc., Dubuque County, Dubuque Initiatives and the City of Dubuque and the Amendment to Offer to Buy Real Estate and Acceptance between Dubuque County and the City of Dubuque. In 2017,the City of Dubuque, Dubuque Initiatives and Flexsteel entered into agreements designed to accomplish three objectives: (1)build a new Flexsteel manufacturing facility in Dubuque; (2) avoid the creation of a potential blight on Dubuque's north end; and(3)facilitate the rehabilitation and reutilization of the Flexsteel property at 3200 Jackson Street for new business development. The first goal has been accomplished with the new Flexsteel manufacturing facility in Dubuque's Industrial Center South. The second goal is underway with environmental and demolition activity at 3200 Jackson Street. Regarding the third goal, Flexsteel has decided to retain and redevelop the Jackson Street property,rather than the original plan to transfer the property to Dubuque Initiatives for redevelopment using financial assistance from the City, Dubuque County,the State of Iowa and Flexsteel. To implement this change required the parties to terminate the Redevelopment Agreement for the properry at 3200 Jackson. In addition to Flexsteel retaining the property,the Termination Agreement releases the City, Dubuque County and the State of Iowa from their pledged financial assistance of approximately$3,000,000. Additionally,the initial real estate sales agreement between the City and Dubuque County for the land purchased by Flexsteel to build its new facility was amended. The Amendment provides for the return of escrowed funds to the City and Dubuque County which were originally targeted to support the redevelopment of 3200 Jackson. The City of Dubuque had$683,567of escrow funds released back to the City on November 25, 2019. 109 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 15—PROSPECTIVE ACCOUNTING PRONOUNCEMENTS The Governmental Accounting Standards Board (GASB) has issued statements not yet implemented by the City. The statements which might impact the City are as follows: Statement No. 84, Fiduciary Activities, will be effective for the fiscal year June 30, 2020. The objective of this Statement is to improve guidance regarding the identification of certain fiduciary activities for accounting and reporting purposes and how those activities should be reported. Statement No. 87, Leases, will be effective for the fiscal year June 30, 202L The objective of this Statement is to better meet the information needs of financial statements users by improving accounting and financial reporting for leases by governments. Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period, will be effective for the fiscal year June 30, 2021. The objectives of this Statement are to enhance the relevance and comparability of infarmation about capital assets and cost of borrowing for a reporting period and to simplify accounting for interest cost incurred before the end of a construction period. Statement No. 90, Majority Equiry Interest-an amendment of GASB Statement No. 14 and No. 61, will be effective for the fiscal year June 30, 2020. The primary objective of this Statement are to improve the consistency and comparability of reporting a government's majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. Statement No. 91, Conduit Debt Obligations, will be effective for the fiscal year June 30, 2022. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminated diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and(3)related note disclosures. Statement No. 92, Omnibus 2020, issued January 2020,will be effective for the City beginning with its fiscal year ending June 30, 2022 except for the requirements related to the effective date of Statement No. 87 and Implementation Guide 2019-3, reinsurance recoveries, and terminology used to refer to derivative instruments effective upon issuance. The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. This Statement addresses a variety of topics including leases, intra-entity transfers, assets accumulated for postemployment benefits, applicability of Statement No. 84 to postemployment benefit arrangements, measurement of liabilities related to asset retirement obligations in a government acquisition, reporting by public entity risk pools for amounts that are recoverable from reinsurers or excess insurers, nonrecurring fair value measurements of assets or liabilities, and terminology to refer to derivative instruments. The City's management has not yet determined the effect these statements will have on the City's financial statements. 110 CITY OF DUBUQUE, IOWA NOTES TO FINANCIAL STATEMENTS JUNE 30,2019 NOTE 16—TAX ABATEMENTS Governmental Accounting Standards Board Statement No. 77 defines tax abatements as a reduction in tax revenues that results from an agreement between one or more governments and an individual or entity in which (a) one or more governments promise to forgo tax revenues to which they are otherwise entitled and (b) the individual or entity promises to take a specific action after the agreement has been entered into that contributes to economic development or otherwise benefits the governments or the citizens of those governments. City Tax Abatements The City provides tax abatements for urban renewal and economic development projects with tax increment financing as provided for in Chapter 15A and 403 of the Code of Iowa. For these types of projects, the City enters into agreements with developers which require the City, after developers meet the terms of the agreements, to rebate a portion of the property tax paid by the developers, to pay the developers an economic development grant ar to pay the developers a predetermined dollar amount. No other commitments were made by the City as a part of these ageements. For the year ended June 30, 2019, the City abated $2,542,358 of property tax under the urban renewal and economic developmentprojects. 111 THIS PAGE IS INTENTIONALLY LEFT BLANK iiz Required Supplementary Information June 30, 2019 City of Dubuque, Iowa 113 CITY OF DUBUQUE, IOWA SCHEDULE OF RECEIPTS,DISBURSEMENTS AND CHANGES IN BALANCES -BUDGET AND ACTUAL (BUDGETARY BASIS) GOVERNMENTAL AND ENTERPRISE FUNDS FOR THE YEAR ENDED JUNE 30, 2019 Budgeted Amounts Final to Actual Actual Original Final Variance RECEIPTS Property tax $ 26,470,768 $ 25,766,328 $ 25,766,328 $ 704,440 Tax increment financing 9,867,968 10,182,997 10,182,997 (315,029) Other City tax 17,758,632 18,093,849 18,093,849 (335,217) Licenses and permits 1,646,185 1,562,233 1,633,906 12,279 Use of money and property 15,855,965 13,276,669 13,951,522 1,904,443 Intergovernmental 37,963,794 34,564,606 79,092,743 (41,128,949) Charges for fees and service 39,585,889 43,495,519 43,532,641 (3,946,752) Special assessments 140,536 30,000 30,000 110,536 Miscellaneous 9,670,160 8,173,863 8,506,759 1,163,401 Total Receipts 158,959,897 155,146,064 200,790,745 (41,830,848) EXPENDITURES Public safety 28,828,548 29,625,497 30,325,550 1,497,002 Public works 13,177,053 12,601,671 13,884,882 707,829 Health and social services 988,853 1,003,132 1,129,771 140,918 Culture and recreation 12,149,878 12,657,491 13,693,874 1,543,996 Community and economic development 14,216,512 14,224,282 14,553,885 337,373 General government 9,036,511 9,504,245 9,744,730 708,219 Debt service 10,593,529 10,602,063 11,008,961 415,432 Capital projects 27,813,562 27,768,715 83,066,966 55,253,404 Business-type activities 43,181,009 56,814,009 74,161,750 30,980,741 TotalExpenditures 159,985,455 174,801,105 251,570,369 91,584,914 EXCESS(DEFICIENCY)OF RECEIPTS OVER(LJNDER)EXPENDITURES (1,025,558) (19,655,041) (50,779,624) 49,754,066 OTHER FINANCING SOURCES,NET 6,565,819 11,406,977 18,618,270 (12,052,451) EXCESS DEFICIENCY OF RECEIPTS AND OTHER FINANCING SOURCES OVER (UNDER)EXPENDITURES AND OTHER FINANCING USES 5,540,261 (8,248,064) (32,161,354) 37,701,615 BALANCE,BEGINNING OF YEAR 75,342,368 39,769,337 88,559,720 - BALANCE,ENDING OF YEAR $ 80,882,629 $ 31,521,273 $ 56,398,366 $ 37,701,615 See Notes to Required Supplementary Information. 114 CITY OF DUBUQUE, IOWA NOTE TO REQUIRED SUPPLEMENTARY INFORMATION—BUDGETARY REPORTING FOR THE YEAR ENDED JUNE 30, 2019 The budgetary comparison is presented as Required Supplementary Information in accardance with Governmental Accounting Standards Board Statement No. 41 for governments with significant budgetary perspective differences resulting from not being able to present budgetary comparisons for the General Fund and each major Special Revenue Fund. The Code of Iowa requires the adoption of an annual budget by the City Council on or before March 31 of each year which becomes effective July 1 and constitutes the appropriation for each function specified therein until amended. The legal level of control (the level on which expenditures may not legally exceed appropriations) is the function level for the City as a whole, rather than at the fund or fund type level. The internal service fund or agency fund activity is not included in the adopted budget. The City's budget is prepared on the cash basis of accounting with an adjustment for accrued payroll following required public notice and hearings. After the initial annual budget is adopted, it may be amended for specified purposes. Budget amendments must be prepared and adopted in the same manner as the original budget. Management is not authorized to amend the budget or to make budgetary transfers between functions without the approval of the City CounciL Management may make budgeting transfers between funds as long as the transfers are within the same function. The City has adopted a policy relative to budgetary control and amendment which provides for control at the line-item level and review of the current year's budget at the time the next year's budget is prepared. This usually results in amending the appropriations of all functions to adjust to current conditions. Supplemental appropriations are only provided when unanticipated revenues or budget surpluses become available. Appropriations as adopted lapse at the end of the fiscal year. The budget for the fiscal year ended June 30, 2019, was amended two times during the year to allow the City to increase function expenditures by $76,769,264 primarily for the carry-forward of unfinished capital improvement projects. During the year ended June 30, 2019, no function expenses exceeded the budgeted amount. The following is a reconciliation of the budgetary basis to the modified accrual basis of accounting: Governmental Enterprise Modified Funds Funds Budgetary Accrual Accrual/Accrual Modified Accrual Basis Adjustments Basis Accrual Basis Basis Total Receipts/Revenue $ 158,959,897 $ (8,553,352) $ 150,406,545 $ 113,356,370 $ 37,050,175 $ 150,406,545 Expenditures/Expenses 159,985,455 (14,073,937) 145,911,518 107,019,400 38,892,118 145,911,518 Deficiency of Receipts/Revenue Under Ezpenditures/Expenses (1,025,558) 5,520,585 4,495,027 6,336,970 (1,841,943) 4,495,027 Other Financing Sources 6,565,819 9,929,700 16,495,519 1,298,996 15,196,523 16,495,519 Net 5,540,261 15,450,285 20,990,546 7,635,966 13,354,580 20,990,546 Balance,Beginning 75,342,368 161,890,066 237,232,434 55,276,503 181,955,931 237,232,434 Balance,Ending $ 80,882,629 $ 177,340,351 $ 258,222,980 $ 62,912,469 $ 195,310,511 $ 258,222,980 115 CITY OF DUBUQUE, IOWA SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF NET PENSION LIABILITY IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM LAST FIVE FISCAL YEARS* (IN THOUSANDS) Required Supplementary Information 2019 2018 2017 2016 2015 City's proportion of the net pension liability(asset) 0.33329% 0.33490% 0.34275% 0.35135% 0.37035% City's proportionate share of the net pension liability $ 21,091 $ 22,309 $ 21,570 $ 17,358 $ 14,688 City's covered payroll $ 25,024 $ 24,961 $ 24,597 $ 24,039 $ 24,210 City's proportionate share of the net pension liability as a percentage of its covered payroll 84.28°/o 89.38°/o 87.69% 72.21% 60.67% Plan fiduciary net position as a percentage of the total 83.62% 82.21% 81.82% 85.19% 87.61% pension liability *In accordance with GASB Statement No. 68, the amounts presented for each fiscal year were determined as of June 30 of the preceding fiscal year. Note: GASB Statement No. 68 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled, the City will present information for those years for which information is available. 116 CITY OF DUBUQUE, IOWA SCHEDULE OF THE CITY CONTRIBUTION IOWA PUPLIC EMPLOYEES RETIREMENT SYSTEM LAST 10 FISCAL YEARS (IN THOUSANDS) Required Supplementary Information 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 Statutorilyrequiredcontriburion $ 2,403 $ 2,235 $ 2,229 $ 2,196 $ 2,151 $ 2,164 $ 2,022 $ 2,022 $ 1,573 $ 1,415 Contributions in relation to the statutarily required contribution (2>403) (2,235) (2,229) (2,196) (2,151) (2,164) (2,�22) (2,022) (1,573) (1,415) Contribution deficiency(excess) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Ciry's covered payroll $ 25,423 $ 25,024 $ 24,961 $ 24,597 $ 24,039 $ 24,210 $ 23,321 $ 23,676 $ 22,627 $ 21,275 Contributions as a percentage of covered payroll 9.45°/o 8.93% 8.93% 8.93% 8.95% 8.94% 8.67% 8.54% 6.95% 6.65% 117 CITY OF DUBUQUE, IOWA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION--PENSION LIABILITY IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEMS YEAR ENDED JUNE 30, 2019 Changes of benefit terms: Legislation passed in 2010 modified benefit terms for current Regular members. The definition of final average salary changed from the highest three to the highest five years of covered wages. The vesting requirement changed from four years of service to seven years. The early retirement reduction increased from 3%per year measured from the member's first unreduced retirement age to a 6% reduction for each year of retirement before age 65. Changes of assumption: The 2018 valuation implemented the following refinements as a result of a demographic assumption study dated June 28, 2018: • Changed mortaliry assumptions to the RP-2014 mortality tables with mortality improvements modeled using Scale MP-2017. • Adjusted retirement rates • Lowered disability rates • Adjusted the probability of a vested Regular member electing to receive a deferred benefit. • Adjusted the merit component of the salary increase assumption. The 2017 valuation implemented the following refinements as a result of an experience study dated March 24, 2017: • Decreased the inflation assumption from 3.00%to 2.60%. • Decreased the assumed rate of interest on member accounts from 3.75% to 3.50% per year. • Decreased the discount rate from 7.50%to 7.00%. • Decreased the wage growth assumption from 4.00%to 3.25%. • Decreased the payroll growth assumption from 4.00%to 3.25%. The 2014 valuation implemented the following refinements as a result of a quadrennial experience study: • Decreased the inflation assumption from 3.25%to 3.00%. • Decreased the assumed rate of interest on member accounts from 4.00%to 3.75%per year. • Adjusted male mortality rates for retirees in the Regular membership group. • Reduced retirement rates for sheriffs and deputies between the ages of 55 and 64. • Moved from an open 30-year amortization period to a closed 30-year amortization period for the UAL(unfunded actuarial liability)beginning June 30, 2014. Each year thereafter, changes in the UAL from plan experience will be amortized on a separate closed 20-year period. The 2010 valuation implemented the following refinements as a result of a quadrennial experience study: • Adjusted retiree mortality assumptions. • Modified retirement rates to reflect fewer retirements. • Lowered disability rates at most ages. • Lowered employment termination rates. • Generally increased the probability of terminating members receiving a deferred retirement benefit. • Modified salary increase assumptions based on various service duration. 118 CITY OF DUBUQUE, IOWA SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF NET PENSION LIABILITY MUNICIPAL FIRE AND POLICE RETIREMENT SYSTEM OF IOWA LAST FIVE FISCAL YEARS* (IN THOUSANDS) Required Supplementary Information 2019 2018 2017 2016 2015 City's proportion of the net pension liability(asset) 4.8639% 4.7840% 4.9533% 4.9854% 5.0788% City's proportionate share of the net pension liability $ 28,960 $ 28,062 $ 30,971 $ 23,423 $ 18,410 City's coveredpayroll $ 14,ll8 $ 13,552 $ 13,423 $ 13,052 $ 12,968 City's proportionate share of the net pension liability as a percentage of its covered payroll 205.13% 207.07% 230.73% 179.46% 141.96% Plan fiduciary net position as a percentage of the 81.07% 80.60% 78.20% 83.04% 86.27% total pension liability *In accordance with GASB Statement No. 68, the amounts presented for each fiscal year were determined as of June 30 of the preceding fiscal year. Note: GASB Statement No. 68 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled, the City will present information for those years for which information is available. 119 CITY OF DUBUQUE, IOWA SCHEDULE OF THE CITY CONTRIBUTION MUNICIPAL FIRE AND POLICE RETIREMENT SYSTEM OF IOWA LAST 10 FISCAL YEARS (IN THOUSANDS) Required Supplementary Information 2019 2018 2017 2016 2015 2014 2013 2012 20ll 2010 Statutarily required contribution $ 3,696 $ 3,626 $ 3,513 $ 3,727 $ 3,969 $ 3,906 $ 3,310 $ 3,177 $ 2,404 $ 1,966 Contributions in relation to the statutarilyrequiredcontribution (3,696) (3,626) (3,513) (3,727) (3,969) (3,906) (3,310) (3,177) (2,404) (1,966) Contribution deficiency(excess) - $ - $ - $ - $ - $ - $ - $ - $ - $ - City's coveredpayroll $ 14,203 $ 14,118 $ 13,552 $ 13,423 $ 13,052 $ 12,968 $ 12,672 $ 12,831 $ 12,080 $ 11,565 Contributions as a percentage of coveredpayroll 26.02% 25.68% 25.92% 27.77% 30.41% 30.12% 26.12% 24.76% 19.90% 17.00% 120 CITY OF DUBUQUE, IOWA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION--PENSION LIABILITY MUNICIPAL FIRE AND POLICE RETIREMENT SYSTEM OF IOWA YEAR ENDED JUNE 30, 2019 Chan�es of bene at terms: There were no significant changes of benefit terms. Changes of assumptions The 2017 valuation added five years projection of future mortality improvement with Scale BB. The 2016 valuation changed postretirement mortality rates to the RP-2000 Blue Collar Combined Healthy Mortality Table with males set-back two years, females set-forward one year and disabled individuals set-forward one year(male only rates), with no projection of future mortality improvement. The 2015 valuation phased in the 1994 Group Annuity Mortality Table for post retirement mortality. This resulted in a weighting of 1/12 of the 1971 Group Annuity Mortality Table and ll/12 of the 1994 Group Annuity Mortality Table. The 2014 valuation phased in the 1994 Group Annuity Mortaliry Table for post retirement mortaliry. This resulted in a weighting of 2/12 of the 1971 Group Annuity Mortality Table and 10/12 of the 1994 Group Annuity Mortality Table. 121 CITY OF DUBUQUE, IOWA SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY,RELATED RATIOS AND NOTES LAST TWO FISCAL YEARS 2019 2018 Service Cost $ 296,597 $ 277,469 Interest Cost 172,576 172,219 Changes in assumptions 85,951 138,371 Other Changes 2,582 58,589 Benefit payments (452,573) (474,856) Net change in total OPEB Liability 105,133 171,792 Total OPEB liability beginning of year 6,016,233 5,844,441 Total OPEB liability end of year $ 6,121,366 $ 6,016,233 Covered-employee payroll $ 39,626,000 $ 39,782,000 Total OPEB liability as a percentage of covered-employee payroll 15.45% 15.12% Notes to Schedule of Changes in the Total OPEB Liabilitv and Related Ratios No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. Changes in benefit terms: There were no significant changes in benefit terms. Change in assumptions: Changes in assumptions and other inputs reflect the effects of changes in the discount rate, health care trend rates and other changes. Note: GASB Statement No. 75 requires ten years of information to be presented in this table. However, until a 10-year trend is completed,the City will present information far those years for which information is available. 122 THIS PAGE IS INTENTIONALLY LEFT BLANK 123 NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes. Road Use Tax Fund — This fund is used to account for state revenues allocated to the Ciry for maintenance and improvement of City streets. Section VIII Housing Fund—This fund is used to account for the operations of federal Section VILI existing,voucher, and moderate rehabilitation projects. Employee Benefits Fund — This fund is used to account for pension and related employee benefit costs for those employees paid wages from the General Fund. Special Assessments Fund—This fund is used to account for the financing of public improvements that are deemed to benefit primarily the properties against which special assessments are levied and to accumulate monies for the payment of principal and interest on the outstanding long-term debt service. Cable TV Fund — This fund is used to account for the monies and related costs as set forth in the cable franchise agreement between the City of Dubuque and the cable franchisee. Library Expendable Gifts Trust — This fund is used to account for contributions given to the library to be spent for specific purposes. IFA Housing Trust — This fund is used to account for funds received under the Iowa Finance Authority State Housing Trust Fund Program. Police Expendable Gifts Fund — This fund is used to account for contributions given to the police department to be spent for specific purposes. Veteran's Memorial - This fund is used to account for contributions given to the Veteran's Memorial for specific purposes and for maintainance. 124 NONMAJOR GOVERNMENTAL FUNDS CAPITAL PROJECTS FUNDS Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. Airport Construction Fund — This fund is used to account for the resources and costs related to airport capital improvements. Sales Tax Construction Fund — This fund is used to account for the resources and costs related to capital improvements financed through the local option sales tax. General Construction Fund — This fund is used to account for the resources and costs related to general capital improvements. Street Construction Fund—This fund is used to account for the resources and costs related to street capital improvements. PERMANENT FUNDS Permanent funds are used to report resources that are legally restricted to the extent that only earnings, not principal,may be used for purposes that support the reporting City's programs. Ella Lyons Peony Trail Trust Fund—This fund is used for dividends and maintenance cost related to the City Peony Trail,per trust agreement. Library Gifts Trust Fund—This fund is used to account for testamentary gifts to the City library. 125 CITY OF DUBUQUE,IOWA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30,2019 Special Revenue Funds Road Use Section VIII Employee SpeciaL Tax Housing Benefits Assessments ASSETS Cash and pooled cash inveshnents $ 4,535,294 $ 458,748 $ 25,942 $ - Receivables Property tax Delinquent - - 26,233 - Succeeding year - - 3,422,700 - Accounts and other 3,730 74,121 - - Special assessments - - - 775,390 Accrued interest - 1,434 - - Notes - - - - Intergovernmental 594,972 4,617 - - Inventories 301,495 - - - Prepaid items 743 11,373 - - Restricted cash and pooled cash investments - 200,556 - - Total Assets $ 5,436,234 $ 750,849 $ 3,474,875 $ 775,390 LiABILiTIES,DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable $ 546,214 $ 176,023 $ - $ - Accrued payroll 58,680 23,441 - - Intergovernmental payable - 2,499 - - Total Liabilities 604,894 201,963 - - DEFERRED INFLOWS OF RESOURCES Unavailable revenues Succeeding year property tax - - 3,422,700 - Special assessments - - - 740,272 Grants - - - - Other 3,730 - 6,598 - Total Deferred Inflows of Resources 3,730 - 3,429,298 740,272 FUND BALANCES Nonspendable: Endowment corpus - - - - Inventory 301,495 - - - Prepaid items 743 11,373 - - Restricted: Endowments - - - - Library - - - - Police - - - - Veterans - - - - Capital improvements 4,525,372 - - - Franchise agreement - - - - Special assessments - - - 35,118 Iowa Finance Authority Trust - - - - Community programs - 537,513 - - Employee benefits - - 45,577 - Committed,capital improvements - - - - Total Fund Balances 4,827,610 548,886 45,577 35,118 Total Liabilities,Deferred Inflows of Resources and Fund Balances $ 5,436,234 $ 750,849 $ 3,474,875 $ 775,390 126 EXHIBIT A-1 Special Revenue Funds Capital Projects Funds Library Police IFA Expendable Expendable Veteran's Housing Airport General Cable TV Gifts Trust Gifts Trust Memorial Trust Construction Construction $ 499,375 $ 1,159,919 $ 7,026 $ 143,442 $ 301,481 $ 464,593 $ 2,211,874 144,940 - - - - - - 1,786 3,230 19 - - 1,294 542 - - - - 266,377 - 17,522 - - - - - 78,555 - 7,947 - - - - - - - - - - - 1,249,203 1,244,413 $ 654,048 $ 1,163,149 $ 7,045 $ 143,442 $ 567,858 $ 1,793,645 $ 3,474,351 $ 2,463 $ 1,610 $ - $ - $ 25,634 $ 88,205 $ 101,578 13,258 1,125 - - - - - 15,721 2,735 - - 25,634 88,205 101,578 - - - - - 78,555 - - - - - - - 6,446 - - - - - 78,555 6,446 7,947 - - - - - - - 1,160,414 - - - - - - - 7,045 - - - - - - - 143,442 - - - - - - - - 1,626,885 3,366,327 630,380 - - - - - - - - - - 542,224 - - 638,327 1,160,414 7,045 143,442 542,224 1,626,885 3,366,327 $ 654,048 $ 1,163,149 $ 7,045 $ 143,442 $ 567,858 $ 1,793,645 $ 3,474,351 (Continued) 127 CITY OF DUBUQUE,IOWA COMBINING BALANCE SHEET EXHIBIT A-1(CONTINUED) NONMAJOR GOVERNMENTAL FUNDS JUNE 30,2019 Capital Projects Funds Permanent Funds Total Ella Lyons Library Nonmajor Sales Tax Street Peony Trail Gifts Governmental Construction Construction Trust Trust Funds ASSETS Cash and pooled cash inveshnents $ 600,569 $ 2,145,905 $ - $ - $ 12,554,168 Receivables Property tax Delinquent - - - - 26,233 Succeeding year - - - - 3,422,700 Accounts and other - 66,003 - - 288,794 Special assessments - - - - 775,390 Accrued interest 10,471 5,976 167 54 24,973 Notes 657,518 - - - 941,417 Intergovernmental 142,011 1,454,579 - - 2,274,734 Inventories - - - - 301,495 Prepaid items - 340 - - 20,403 Restricted cash and pooled cash investments 4,033,459 - 158,192 19,241 6,905,064 Total Assets $ 5,444,028 $ 3,672,803 $ 158,359 $ 19,295 $ 27,535,371 LiABILiTIES,DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable $ 151,203 $ 822,817 $ - $ - $ 1,915,747 Accrued payroll - - - - 96,504 Intergovernmental payable - - - - 2,499 Total Liabilities 151,203 822,817 - - 2,014,750 DEFERRED INFLOWS OF RESOURCES Unavailable revenues Succeeding year property tax - - - - 3,422,700 Special assessments - - - - 740,272 Grants - 1,095,7ll - - 1,174,266 Other - 4,190 - - 20,964 Total Deferred Inflows of Resources - 1,099,901 - - 5,358,202 FUND BALANCES Nonspendable: Endowment corpus - - 57,412 12,000 69,412 Inventory - - - - 301,495 Prepaid items - 340 - - 20,403 Restricted: Endowments - - 100,947 7,295 108,242 Library - - - - 1,160,414 Police - - - - 7,045 Veterans - - - - 143,442 Capital improvements 4,033,459 - - - 13,552,043 Franchise agreement - - - - 630,380 Special assessments - - - - 35,118 Iowa Finance Authority Trust - - - - 542,224 Community programs - - - - 537,513 Employee benefits - - - - 45,577 Committed,capital improvements 1,259,366 1,749,745 - - 3,009,1 ll Total Fund Balances 5,292,825 1,750,085 158,359 19,295 20,162,419 Total Liabilities,Deferred Inflows of Resources and Fund Balances $ 5,444,028 $ 3,672,803 $ 158,359 $ 19,295 $ 27,535,371 128 THIS PAGE IS INTENTIONALLY LEFT BLANK iz9 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30,2019 Special Revenue Funds Road Use Section VIII Employee Special Tax Housing Benefits Assessments REVENUES Taxes $ - $ - $ 4,211,912 $ - Special assessments - - - 107,255 Intergovernmental 7,484,694 5,398,025 - - Charges for services - - - - Investment earnings - 11,607 - 35,348 Contributions - 182 - - Miscellaneous 36,509 45,626 - 4,618 Total Revenues 7,521,203 5,455,440 4,211,912 147,221 EXPENDITURES Governmental activities Current Public safety - - - - Public works 6,528,309 - - - Culture and recrearion - - - - Community and economic development - 5,614,840 - - General government 1,956 - 230 - Debt service Interest and fiscal charges 400 - - - Capital projects 928,846 - - - Total Expenditures 7,459,511 5,614,840 230 - EXCESS(DEFICIENCY)OF REVENUES OVER(UNDER)EXPENDITURES 61,692 (159,400) 4,211,682 147,221 OTHER FINANCING SOURCES(USES) Issuance of debt - - - - Premium on bonds - - - - Transfers in - 184,681 - - Transfers out (1,154,318) - (4,190,790) (140,253) Insurancerecovery - - - - Sale of capital assets 43,306 - - - Total OtherFinancing Sources(Uses) (1,111,O12) 184,681 (4,190,790) (140,253) NET CHANGE IN FLJND BALANCES (1,049,320) 25,281 20,892 6,968 FLIND BALANCES,BEGINNING 5,876,930 523,605 24,685 28,150 FLTND BALANCES,ENDING $ 4,827,610 $ 548,886 $ 45,577 $ 35,118 130 EXHIBIT A-2 Special Revenue Funds Capital Projects Funds Library Police iFA Expendable Expendable Veteran's Housing Airport General Cable TV Gifts Trust Gifts Trust Memarial Trust Construction Construction $ - $ - $ - $ - $ - $ - $ - - - - - 103,229 255,210 12,805 - 7,013 - - - 226,267 - 11,998 26,782 167 2,848 - 25,052 24,190 - 467 4,200 14,220 - - 11,656 579,059 105,084 - - - - 36,032 591,057 139,346 4,367 17,068 103,229 506,529 84,683 - - 5,930 - - - - - 133,762 - 11,774 - - - - - - - 99,380 - - 556,733 - - - - - - 2,500 - - - - - 56,162 - - - - - 383,369 2,381,736 559,233 133,762 5,930 11,774 99,380 383,369 2,437,898 31,824 5,584 (1,563) 5,294 3,849 123,160 (2,353,215) - - - - - - 1,575,000 - - - - - - 44,544 - - - - 50,000 156,552 1,534,648 - - - - - (202,034) (385,930) - - - - - - 728 - - - - 50,000 (45,482) 2,768,990 31,824 5,584 (1,563) 5,294 53,849 77,678 415,775 606,503 1,154,830 8,608 138,148 488,375 1,549,207 2,950,552 $ 638,327 $ 1,160,414 $ 7,045 $ 143,442 $ 542,224 $ 1,626,885 $ 3,366,327 (Continued) 131 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF REVENUES, EXHIBIT A-2(CONTINUED) EXPENDITURES,AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30,2019 Capital Projects Funds Permanent Funds Total Ella Lyons Library Nonmajor Sales Tax Street Peony Trail Gifts Governmental Construction Construction Trust Trust Funds REVENUES Taxes $ 1,788,022 $ 2,682,033 $ - $ - $ 8,681,967 Special assessments - - - - 107,255 Intergovernmental - 5,045,052 - - 18,299,015 Charges far services - 20,655 - - 253,935 Investment earnings 76,156 27,452 14,296 442 256,338 Conri-ibutions 270,625 46,365 - - 347,715 Miscellaneous 7,856 21,576 - 64 836,424 Total Revenues 2,142,659 7,843,133 14,296 506 28,782,649 EXPENDITURES Governmental activities Current Public safety - - - - 5,930 Public works - - - - 6,528,309 Culture andrecreation - - 1,811 - 147,347 Community and economic development - - - - 5,714,220 General government - - - - 558,919 Debt service Interest and fiscal charges 39,473 612 - - 99,147 Capitalprojects 1,677,588 7,927,510 - - 13,299,049 Total Expenditures 1,717,061 7,928,122 1,8ll - 26,352,921 EXCESS(DEFICIENCY)OF REVENUES OVER(LJNDER)EXPENDITURES 425,598 (84,989) 12,485 506 2,429,728 OTHER FINANCING SOURCES(USES) Issuance of debt 1,308,875 - - - 2,883,875 Premium on bonds 37,149 - - - 81,693 Transfers in 4,343 1,528,236 - - 3,458,460 Transfers out (619,795) (296,201) - - (6,989,321) Insurancerecovery - 79,340 - - 79,340 Sale of capital assets - - - - 44,034 Total Other Financing Sources(Uses) 730,572 1,311,375 - - (441,919) NET CHANGE IN FLTND BALANCES 1,156,170 1,226,386 12,485 506 1,987,809 FLJND BALANCES,BEGINNING 4,136,655 523,699 145,874 18,789 18,174,610 FUND BALANCES,ENDING $ 5,292,825 $ 1,750,085 $ 158,359 $ 19,295 $ 20,162,419 132 NONMAJOR ENTERPRISE FUNDS Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises --where the intent of the City Council is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the City Council has decided that periodic determination of net income is appropriate for accountability purposes. Refuse Collection Fund — This fund is used to account for the operations of the City's refuse collection services. Transit System Fund — This fund is used to account for the operations of the City's bus and other transit services. Salt Fund—This fund is used to account for the operations of the City's salt distribution. America's River Project— This fund is used to account for all projects covered by the Vision Iowa Grant, including all matching funds. 133 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF NET POSITION EXHIBIT B-1 NONMAJOR ENTERPRISE FUNDS JUNE 30,2019 Total Other Refuse Transit America's Enterprise Collection System Salt River Project Funds ASSETS CURRENT ASSETS Cash and pooled cash investments $ 897,298 $ 782,017 $ 21,940 $ 365 $ 1,701,620 Receivables Accounts 397,764 2,585 - - 400,349 Intergovernmental - 1,176,587 - - 1,176,587 Prepaid items - 12,169 - - 12,169 Total Current Assets 1,295,062 1,973,358 21,940 365 3,290,725 NONCURRENT ASSETS Capital assets Land - 36,000 - - 36,000 Buildings - 13,591,053 175,458 - 13,766,511 Improvements to other than buildings - 796,092 686,312 - 1,482,404 Machinery and equipment 2,770,443 6,806,132 36,342 - 9,612,917 Accumulated depreciation (1,856,963) (6,717,068) (149,941) - (8,723,972) Net Capital Assets 913,480 14,512,209 748,171 - 16,173,860 Total Noncurrent Assets 913,480 14,512,209 748,171 - 16,173,860 Total Assets 2,208,542 16,485,567 770,111 365 19,464,585 DEFERRED OUTFLOWS OF RESOURCES Pension related deferred outflows 241,473 353,407 - - 594,880 OPEB related deferred outflows 9,002 6,617 - - 15,619 Total Deferred Outflows of Resources 250,475 360,024 - - 610,499 LIABILITIES CURRENT LIABILITIES Accountspayable 23,034 63,582 - - 86,616 Accrued payroll 50,796 74,075 - - 124,871 General obligarion bonds payable 5,200 9,268 - - 14,468 Accrued compensated absences 1,639 4,200 - - 5,839 Accrued interest payable 2,141 710 - - 2,851 Total Current Liabilities 82,810 151,835 - - 234,645 NONCURRENT LIABILITIES General obligation bonds payable 67,209 299,987 - - 367,196 Accrued compensated absences 234,408 18,889 - - 253,297 Net pension liability 920,551 1,347,266 - - 2,267,817 Total OPEB liability 234,131 172,087 - - 406,218 Total Noncurrent Liabilities 1,456,299 1,838,229 - - 3,294,528 Total Liabilities 1,539,109 1,990,064 - - 3,529,173 DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 79,148 ll5,837 - - 194,985 NET POSITION Netinvestmentincapitalassets 841,071 14,202,954 748,171 - 15,792,196 Unrestricted (311) 536,736 21,940 365 558,730 Total Net Position $ 840,760 $ 14,739,690 $ 770,111 $ 365 $ 16,350,926 134 CITY OF DUBUQUE,IOWA EXHIBTT B-2 COMBINING STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN NET POSITION NONMAJOR ENTERPRISE FUNDS FOR THE YEAR ENDED JUNE 30,2019 Total Other Refuse Transit America's Enterprise Collection System Salt River Project Funds OPERATING REVENUES Charges for sales and services $ 4,350,067 $ 450,077 $ 174,784 $ - $ 4,974,928 Other 1,361 62,308 - 361 64,030 Total Operating Revenues 4,351,428 512,385 174,784 361 5,038,958 OPERATING EXPENSES Employee expense 2,681,581 2,329,870 - - 5,011,451 Utilities 18,137 75,006 - - 93,143 Repairs and maintenance 323,540 640,405 939 - 964,884 Supplies and services 896,623 556,239 153,514 19,874 1,626,250 Insurance 21,035 46,039 - - 67,074 Depreciation 273,008 882,402 27,639 - 1,183,049 Total Operating Expenses 4,213,924 4,529,961 182,092 19,874 8,945,851 OPERATING INCOME(LOSS) 137,504 (4,017,576) (7,308) (19,513) (3,906,893) NONOPERATING REVENUES Intergovernmental - 1,716,731 - - 1,716,731 Investment earnings 21,162 - 5 - 21,167 Contributions - 84,280 - - 84,280 Interest expense (1,957) (3,099) - - (5,056) Gain on disposal of assets - 70,000 - - 70,000 NetNonoperatingRevenues 19,205 1,867,912 5 - 1,887,122 INCOME(LOSS)BEFORE TRANSFERS 156,709 (2,149,664) (7,303) (19,513) (2,019,771) TRANSFERS IN - 1,718,006 - 19,874 1,737,880 TRaNSFExs ouT - (2 i) - - (2 i) CHANGE IN NET POSITION 156,709 (431,679) (7,303) 361 (281,912) NET POSITION,BEGINNING 684,051 15,171,369 777,414 4 16,632,838 NET POSITION,ENDING $ 840,760 $ 14,739,690 $ 770,1ll $ 365 $ 16,350,926 135 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF CASH FLOWS NONMAJOR ENTERPRISE FUNDS YEAR ENDED JUNE 30,2019 America's TotalOther Refuse Transit River Enterprise Collection System Salt Project Funds CASH FLOWS FROM OPERATING ACTNITIES Cash received from customers $ 4,356,805 $ 450,389 $ 174,784 $ - $ 4,981,978 Cash payments to suppliers for goods and services (1,243,761) (1,341,767) (154,453) (19,874) (2,759,855) Cash payments to employees for services (2,699,857) (2,379,943) - - (5,079,800) Other operating receipts 1,361 62,308 - 361 64,030 NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES 414,548 (3,209,013) 20,331 (19,513) (2,793,647) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from other funds - 1,718,006 - 19,874 1,737,880 Transfers to other funds - (21) - - (21) Contriburions - 84,280 - - 84,280 Intergovernmental grant proceeds - 1,645,638 - - 1,645,638 NET CASH PROVIDED BY NONCAPITAL FINANCING ACTIVITIES - 3,447,903 - 19,874 3,467,777 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from issuance of debt - 216,125 - - 216,125 Premium on debt issuance - 6,112 - - 6,112 Acquisition and construction of capital assets (450,302) (43,761) - - (494,063) Proceeds from sale of capital assets - 70,000 - - 70,000 Principal Paid (5,158) (9,268) - - (14,426) Interestpaid (2,119) (2,731) - - (4,850) NET CASH PROVIDED BY(USED FOR)CAPITAL AND RELATED FINANCING ACTNITIES (457,579) 236,477 - - (221,102) CASH FLOWS FROM INVESTING ACTIVITIES Interest received 23,207 - 9 - 23,216 NET INCREASE(DECREASE)IN CASH AND POOLED INVESTMENTS (19,824) 475,367 20,340 361 476,244 CASH AND POOLED INVESTMENTS,BEGINNING 917,122 306,650 1,600 4 1,225,376 CASH AND POOLED INVESTMENTS,ENDING $ 897,298 782,017 $ 21,940 $ 365 $ 1,701,620 136 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF CASH FLOWS EXHIBIT B-3 NONMAJOR ENTERPRISE FUNDS YEAR ENDED JUNE 30,2019 Business-type Activities-Enterprise Funds America's TotalOther Refuse River Enterprise Collection Transit Salt Project Funds RECONCILIATION OF OPERATING INCOME(LOSS) TO NET CASH PROVIDED BY(USED FOR) OPERATING ACTIVITIES Operating income(loss) $ 137,504 $ (4,017,576) $ (7,308) $ (19,513) $ (3,906,893) Adjustments to reconcile operating income(loss)to net cash provided by(used for)operating activities Depreciation 273,008 882,402 27,639 - 1,183,049 Change in assets and liabilities Decrease in receivables 6,738 312 - - 7,050 (Increase)in inventories and prepaid items - (791) - - (791) Increase(Decrease)in accounts payable 15,574 (23,287) - - (7,713) (Decrease)in accrued liabilities (3,966) (5,210) - - (9,176) (Decrease)in net pension liability (64,792) (243,489) - - (308,281) Decrease in deferred outflows 36,469 96,609 - - 133,078 Increase in deferred inflows 25,124 28,619 - - 53,743 Increase(Decrease)in total OPEB liability (11,111) 73,398 - - 62,287 Total Adjustments 277,044 808,563 27,639 - 1,113,246 NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES $ 414,548 $ (3,209,013) $ 20,331 $ (19,513) $ (2,793,647) 137 THIS PAGE IS INTENTIONALLY LEFT BLANK 138 INTERNAL SERVICE FUNDS Internal service funds are used to account far the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost-reimbursement basis. General Service Fund - This fund is used to account for engineering, street, and general services supplied to other departments. Garage Service Fund - This fund is used to account for maintenance and repair services for the City's automotive equipment. Stores/Printing Fund - This fund is used to account for printing, supplies, and other services provided to other departments. Health Insurance Reserve Fund- This fund is used to account for health insurance costs. Workers' Compensation Reserve Fund - This fund is used to account for workers' compensation costs. 139 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS JUNE 30,2019 General Garage Stores/ Service Service Printing ASSETS CURRENT ASSETS Cash and pooled cash investments $ - $ 448,010 $ 633 Receivables Accounts - - - Accrued interest - - - Inventories - 66,492 9,582 Total Current Assets - 514,502 10,215 NONCURRENT ASSETS Capital assets Machinery and equipment - 356,590 - Accumulated depreciation - (222,266) - Net Capital Assets - 134,324 - Total Noncurrent Assets - 134,324 - Total Assets - 648,826 10,215 DEFERRED OUTFLOWS OF RESOURCES Pension related deferred outflows 241,214 141,617 - LIABILITIES CURRENT LIABILITIES Accounts payable - 78,073 7,432 Accrued payroll - 27,923 - Total Current Liabilities - 105,996 7,432 NONCURRENT LIABILITIES Net pension liability 919,569 539,883 - Total Noncurrent Liabilities 919,569 539,883 - Total Liabilities 919,569 645,879 7,432 DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 79,064 46,418 - NET POSITION Net investment in capital assets - 134,324 - Unrestricted (757,419) (36,178) 2,783 Total Net Position(Deficit) $ (757,419) $ 98,146 $ 2,783 140 EXHIBIT Gl Health Workers' Insurance Compensation Reserve Reserve Total $ 5,526,163 $ 1,611,073 $ 7,585,879 227,889 - 227,889 15,390 4,487 19,877 - - 76,074 5,769,442 1,615,560 7,909,719 - - 356,590 - - (222,266) - - 134,324 - - 134,324 5,769,442 1,615,560 8,044,043 - - 382,831 975,946 1,023,090 2,084,541 - - 27,923 975,946 1,023,090 2,112,464 - - 1,459,452 - - 1,459,452 975,946 1,023,090 3,571,916 - - 125,482 - - 134,324 4,793,496 592,470 4,595,152 $ 4,793,496 $ 592,470 $ 4,729,476 141 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN NET POSITION(DEFICITS) INTERNAL SERVICE FUNDS FOR THE YEAR ENDED JUNE 30,2019 General Garage Stores/ Service Service Printing OPERATING REVENUES Charges for sales and services $ 1,420,518 $ 2,321,484 $ 555,623 Other - 33,074 - Total Operating Revenues 1,420,518 2,354,558 555,623 OPERATING EXPENSES Employee expense 1,296,453 1,005,687 - Utilities - 26,191 7,089 Repairs and maintenance - 96,731 - Supplies and services - 1,095,232 548,960 Insurance - 15,568 - Depreciation - 40,781 - Total Operating Expenses 1,296,453 2,280,190 556,049 OPERATING INCOME(LOSS) 124,065 74,368 (426) NONOPERATING REVENUES(EXPENSES) Intergovernmental - 173 - Investment earnings - - - Gain on disposal of assets - 5,055 - CHANGE IN NET POSITION 124,065 79,596 (426) NET POSITION(DEFICIT),BEGINNING (881,484) 18,550 3,209 NET POSITION(DEFICIT),ENDING $ (757,419) $ 98,146 $ 2,783 142 EXHIBIT G2 Health Warkers' Insurance Compensation Reserve Reserve Total $ 10,542,427 $ 907,865 $ 15,747,917 5,654 29,796 68,524 10,548,081 937,661 15,816,441 - - 2,302,140 - - 33,280 - - 96,731 9,637,510 693,551 11,975,253 - 59,850 75,418 - - 40,781 9,637,510 753,401 14,523,603 910,571 184,260 1,292,838 - - 173 118,748 37,882 156,630 - - 5,055 1,029,319 222,142 1,454,696 3,764,177 370,328 3,274,780 $ 4,793,496 $ 592,470 $ 4,729,476 143 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30,2019 General Garage Stores/ Service Service Printing CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers $ 1,420,518 $ 2,321,484 $ 555,623 Cash payments to suppliers for goods and services - (1,218,045) (557,942) Cash payments to employees far services (1,392,720) (1,010,466) - Other operating receipts - 33,074 - NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES 27,798 126,047 (2,319) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Payments of interfund balances (27,798) - - NET CASH(USED FOR)NONCAPITAL FiNANCING ACTNITIES (27,798) - - CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets - (16,600) - Intergovernmental grant proceeds - 173 - Proceeds from sale of capital assets - 5,055 - NET CASH(USED FOR)CAPITAL AND RELATED FiNANCING ACTIVITIES - (11,372) - CASH FLOWS FROM INVESTING ACTIVITIES Interest received - - - NET INCREASE(DECREASE)IN CASH AND POOLED INVESTMENTS - 114,675 (2,319) CASH AND POOLED INVESTMENTS,BEGINNING - 333,335 2,952 CASH AND POOLED INVESTMENTS,ENDING $ - $ 448,010 $ 633 RECONCILIATION OF OPERATING INCOME(LOSS) TO NET CASH PROVIDED BY(USED FOR)OPERATING ACTIVITIES Operating income $ 124,065 $ 74,368 $ (426) Adjustments to reconcile operating income to net cash provided by(used for)operating activities Depreciation - 40,781 - Change in assets and liabilities (Increase)in receivables - - - (Increase)Decrease in inventories and prepaid items - (3,569) (4,147) increase in accounts payable - 19,246 2,254 (Decrease)in net pension liability (188,282) (42,214) - Decrease in deferred outflows 73,692 23,843 - Increase in deferred inflows 18,323 14,503 - (Decrease)in accrued liabilities - (9l 1) - Total Adjustments (96,267) 51,679 (1,893) NET CASH PROVIDED BY(USED FOR)OPERATING ACT�V�T�ES $ 27,798 $ 126,047 $ (2,319) 144 EXHIBIT C-3 Health Workers' Insurance Compensation Reserve Reserve Total $ 10,477,274 $ 907,865 $ 15,682,764 (9,161,398) (712,760) (11,650,145) - - (2,403,186) 5,654 29,796 68,524 1,321,530 224,901 1,697,957 - - (27,798) - - (27,798) - - (16,600) - - 173 - - 5,055 - - (11,372) 112,483 36,405 148,888 1,434,013 261,306 1,807,675 4,092,150 1,349,767 5,778,204 $ 5,526,163 $ 1,611,073 $ 7,585,879 $ 910,571 $ 184,260 $ 1,292,838 - - 40,781 (65,153) - (65,153) - 14,238 6,522 476,112 26,403 524,015 - - (230,496) - - 97,535 - - 32,826 - - (911) 410,959 40,641 405,ll9 $ 1,321,530 $ 224,901 $ 1,697,957 145 THIS PAGE IS INTENTIONALLY LEFT BLANK 146 AGENCY FUNDS The agency fund is used to report resources held by the City in a purely custodial capacity. Cable Equipment Fund — This fund is used to account for resources received under the cable franchise agreement to support public, educational, and governmental access and internet use grants. Dog Track Depreciation Fund — This fund is used to account for the resources held far improvements at the greyhound racing facility. Flexsteel Decomission Fund—This fund is used to account for the resources held for the decomissioning of the prior Flexsteel site. 147 CITY OF DUBUQUE,IOWA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIE5 EXHIBIT D-1 AGENCY FUND FOR THE YEAR ENDED JUNE 30,2019 Balance Balance Beginning End of Year Additions Deductions of Year CABLE EQUIPMENT FUND ASSETS Cash and pooled cash investments $ 650,012 $ 201,308 $ 103,896 $ 747,424 Prepaids 21,246 12,054 21,246 12,054 Accounts receivable 49,207 50,729 49,207 50,729 Total Assets $ 720,465 $ 264,091 $ 174,349 $ 810,207 LIABILITIES Due to other agency $ 720,465 $ 264,091 $ 174,349 $ 810,207 Total Liabilities $ 720,465 $ 264,091 $ 174,349 $ 810,207 DOG TRACK DEPRECIATION FUND ASSETS Cash and pooled cash investments $ 945,469 $ 142,306 $ 75,046 $ 1,012,729 Accrued interest 2,108 2,820 2,108 2,820 Total Assets $ 947,577 $ 145,126 $ 77,154 $ 1,015,549 LIABILITIES Due to other agency $ 947,577 $ 145,126 $ 77,154 $ 1,015,549 FLEXSTEEL DECOMISSION FUND ASSETS Cash and pooled cash investments $ 665,839 $ 300,000 $ - $ 965,839 Notes receivable 2,000,000 - 300,000 1,700,000 Total Assets $ 2,665,839 $ 300,000 $ 300,000 $ 2,665,839 LIABILITIES Dueto otheragency $ 2,665,839 $ - $ - $ 2,665,839 Total Liabilities $ 2,665,839 $ - $ - $ 2,665,839 TOTAL AGENCY FUNDS ASSETS Cash and pooled cash investments $ 2,261,320 $ 643,614 $ 178,942 $ 2,725,992 Prepaids 21,246 12,054 21,246 12,054 Accounts receivable 49,207 50,729 49,207 50,729 Notes receivable 2,000,000 - 300,000 1,700,000 Accruedinterest 2,108 2,820 2,108 2,820 Total Assets $ 4,333,881 $ 709,217 $ 551,503 $ 4,491,595 LIABILITIES Due to other agency 4,333,881 409,217 251,503 4,491,595 Total Liabilities $ 4,333,881 $ 409,217 $ 251,503 $ 4,491,595 148 Statistical Section (Unaudited) June 30, 2019 City of Dubuque, Iowa 149 THIS PAGE IS INTENTIONALLY LEFT BLANK 150 CITY OF DUBUQUE, IOWA STATISTICAL SECTION This statistical section of the City's comprehensive annual financial report presents detailed information as a context far understanding what the infarmation in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health. Contents Page Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 150 Revenue Capacity These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax. 160 Debt Capacity These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future. 164 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments. 175 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs. 178 Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. 151 CITY OF DUBUQUE,IOWA NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) Fiscal- 2010 2011 2012 2013 2014 Governmental activities Net inveshnent in capital assets $ 309,126,684 $ 329,416,245 $ 347,890,769 $ 342,046,442 $ 354,732,451 Restricted 26,064,318 23,738,199 26,180,100 23,491,207 21,501,638 Unrestricted (11,256,312) (4,891,381) (16,876,988) (8,361,688) (18,151,279) Total governmental activities netposition $ 323,934,690 $ 348,263,063 $ 357,193,881 $ 357,175,961 $ 358,082,810 Business-type activities Net investment in capital assets $ 124,805,513 $ 135,026,753 $ 132,237,734 $ 138,498,777 $ 138,842,390 Restricted 129,642 893,519 957,802 6,011,848 5,315,519 Unrestricted 11,679,961 2,603,799 10,665,596 (641,384) (593,202) Total business-type activities net position $ 136,615,116 $ 138,524,071 $ 143,861,132 S 143,869,241 $ 143,564,707 Primary government Net invesrinent in capital assets $ 433,932,197 $ 464,442,998 $ 480,128,503 $ 480,545,219 $ 493,574,841 Resh-icted 26,193,960 24,631,718 27,137,902 29,503,055 26,817,157 Unrestricted 423,649 (2,287,582) (6,211,392) 9,003,072 (18,744,481) Total primary government net positions $ 460,549,806 $ 486,787,134 $ 501,055,013 $ 501,045,202 $ 501,647,517 152 TABLE 1 Year 2015 2016 2017 2018 2019 $ 348,173,267 $ 369,244,904 $ 375,578,520 $ 379,040,697 $ 385,005,220 22,047,405 21,473,309 23,955,112 27,269,997 28,321,603 (49,579,334) (47,166,839) (43,921,629) (41,853,174) (36,682,314) $ 320,641,338 $ 343,551,374 $ 355,612,003 $ 364,457,520 $ 376,644,509 $ 148,487,126 $ 161,326,743 $ 164,448,390 $ 168,205,523 $ 179,561,228 7,796,668 4,254,907 3,796,752 3,053,616 3,131,716 (4,568,933) (7,339,071) 3,876,760 10,696,792 12,617,567 $ 151,714,861 $ 158,242,579 $ 172,121,902 $ 181,955,931 $ 195,310,511 $ 496,660,393 $ 530,571,647 $ 540,026,910 $ 547,246,220 $ 564,566,448 29,844,073 25,728,216 27,751,864 30,323,613 31,453,319 (54,148,267) (54,505,910) (40,044,869) (31,156,382) (24,064,747) $ 472,356,199 $ 501,793,953 $ 527,733,905 $ 546,413,451 $ 571,955,020 153 CITY OF DUBUQUE,IOWA CHANGES IN NET POSITION LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) Fiscal- 2010 2011 2012 2013 2014 Expenses Governmental activities: Public safety $ 22,067,988 $ 23,759,068 $ 26,326,367 $ 28,292,481 $ 27,578,517 Publicworks 22,121,629 18,978,423 22,917,747 21,607,536 21,306,882 Health and social services 852,099 1,072,347 913,954 716,970 1,055,398 Culture and recreation 11,446,084 10,911,733 12,749,558 13,647,178 13,696,331 Community and economic development 15,422,099 12,890,841 22,030,950 17,388,720 14,591,257 General government 7,963,016 9,052,704 6,133,983 6,248,483 9,610,084 Interest on long-term debt 3,101,897 3,294,951 3,294,912 4,049,640 3,684,993 Total governmental activities expenses 82,974,812 79,960,067 94,367,471 91,951,008 91,523,462 Business-type activities: Sewage disposal works 6,631,326 7,899,011 9,718,669 9,375,748 11,481,103 Water utiliry 6,093,827 6,523,993 7,410,710 6,817,772 8,812,340 Stormwaterutility 2,213,144 2,811,321 2,750,767 3,347,304 3,431,096 Parking facilities 4,003,776 4,775,834 3,152,055 3,586,405 3,732,492 America's River Project 423,158 180,086 22,787 22,770 33,579 Refuse collection 2,703,887 2,828,891 3,173,075 3,468,859 3,750,366 Transit system 2,832,066 2,947,958 3,629,750 3,492,095 3,847,320 Salt - 671,647 661,395 346,066 56,468 Total business-type activities expenses 24,901,184 28,638,741 30,519,208 30,457,019 35,144,764 Total primary government expenses $ 107,875,996 $ 108,598,808 $ 124,886,679 $ 122,408,027 $ 126,668,226 Program Revenues Governmental activities: Charges for services Public safery 2,348,064 2,579,573 2,915,562 2,495,737 2,624,455 Public works 4,046,583 5,331,667 5,178,439 4,472,479 5,829,293 Cultureandrecreation 2,192,886 2,108,177 2,321,553 2,488,844 2,321,265 Other activities 2,412,880 2,530,234 2,873,298 3,264,979 3,921,256 Operating grants and contributions 20,830,ll3 14,204,627 23,013,997 13,995,316 12,784,907 Capital grants and contributions 10,748,522 23,482,866 16,560,811 10,791,945 12,162,649 Total governmental activities program revenues 42,579,048 50,237,144 52,863,660 37,509,300 39,643,825 Business-type activities: Charges for services Sewage disposal works 5,893,730 6,643,974 7,827,281 8,924,785 10,025,673 Water utility 5,326,202 5,638,277 6,037,073 6,922,582 7,248,790 Stormwaterutility 2,282,625 2,993,539 3,180,134 3,192,256 3,224,504 Parkingfacilities 2,399,843 2,750,610 2,908,989 2,883,865 2,920,148 America's River Proj ect 7,000 - - - - Refuse collection 2,893,017 3,082,197 3,257,960 3,346,795 3,700,922 Transit system 273,433 193,236 278,835 307,314 275,907 Salt - 773,258 665,942 395,000 45,600 Operating grants and contributions 1,652,277 2,773,933 1,579,493 2,264,695 1,717,208 Capital grants and contributions 3,800,582 6,536,527 5,323,486 1,240,583 2,920,942 Total business-type activities program revenues 24,528,709 31,385,551 31,059,193 29,477,875 32,079,694 Total primary government program revenues $ 67,107,757 $ 81,622,695 $ 83,922,853 $ 66,987,175 $ 71,723,519 154 TABLE 2 Year 2015 2016 2017 2018 2019 $ 25,525,937 $ 26,851,624 $ 30,020,343 $ 29,482,962 $ 29,637,417 19,207,837 24,323,023 19,608,137 20,393,871 24,835,035 928,968 967,936 815,251 883,217 1,442,658 13,002,690 12,993,331 13,653,509 14,323,710 12,916,646 18,064,831 15,464,781 18,096,170 21,109,384 15,837,039 6,420,173 4,101,423 8,982,668 7,573,081 5,944,116 3,903,667 2,963,134 3,467,685 3,129,502 3,387,730 87,054,103 87,665,252 94,643,763 96,895,727 94,000,641 12,019,866 12,817,669 11,326,661 11,614,347 12,177,352 7,800,393 6,483,229 6,807,217 7,109,421 7,892,423 4,131,562 5,021,523 6,234,015 6,159,039 7,025,525 3,383,419 3,420,296 3,547,856 2,866,510 2,850,531 24,000 21,521 22,893 10,143 19,874 3,740,404 3,968,761 4,208,268 4,244,551 4,215,881 4,245,823 4,274,967 4,237,054 4,722,979 4,533,060 244,691 181,617 45,039 119,421 182,092 35,590,158 36,189,583 36,429,003 36,846,411 38,896,738 $ 122,644,261 $ 123,854,835 $ 131,072,766 $ 133,742,138 $ 132,897,379 2,532,114 2,713,065 2,930,068 2,600,751 2,535,504 6,092,356 5,765,075 5,681,107 6,654,101 7,327,692 2,547,843 2,723,270 2,767,636 2,874,493 2,459,644 3,493,143 3,887,056 3,541,205 5,864,541 3,815,321 11,992,439 15,301,219 15,028,527 21,569,356 23,198,271 9,704,043 18,667,619 13,360,280 7,779,713 ll,048,200 36,361,938 49,057,304 43,308,823 47,342,955 50,384,632 10,582,662 12,158,439 12,442,584 12,659,662 12,479,684 7,463,430 8,406,928 8,553,225 8,906,136 8,959,023 3,490,040 3,754,148 4,076,396 4,367,963 4,714,670 3,036,214 3,247,383 3,286,947 3,034,744 3,066,118 - 1,605 4 4 - 3,783,493 3,857,340 4,185,051 4,232,542 4,351,428 397,545 463,688 459,258 465,550 512,385 232,271 81,720 86,887 96,273 174,784 1,866,535 1,648,077 1,700,171 1,648,403 1,917,366 10,020,715 7,607,721 14,160,820 5,705,262 6,215,459 40,872,905 41,227,049 48,951,343 41,116,539 42,390,917 $ 77,234,843 $ 90,284,353 $ 92,260,166 $ 88,459,494 $ 92,775,549 (Continued) 155 CITY OF DUBUQUE,IOWA CHANGES IN NET POSITION LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) Fiscal- 2010 2011 2012 2013 2014 Net(Expense)/Revenue Governmental activities $ (40,395,764) $ (29,722,923) $ (41,503,811) $ (54,441,708) $ (51,879,637) Business-type activities (372,475) 2,746,810 539,985 (979,144) (3,065,070) Total primary government net expense $ (40,768,239) $ (26,976,113) $ (40,963,826) $ (55,420,852) $ (54,944,707) General Revenues and Other Changes in Net Position Governmental acrivities: General Revenues Property taxes $ 24,876,073 $ 28,249,114 $ 30,816,614 $ 32,668,554 $ 33,264,283 L,ocal option sales tax 8,112,471 7,929,761 8,459,888 8,764,787 8,211,366 Hotel/motel tax 1,678,806 1,826,809 1,903,944 1,953,763 2,006,514 Utility franchise fees 1,591,712 2,488,858 2,272,481 2,568,347 2,609,421 Gaming 8,209,761 13,327,223 8,785,453 8,452,298 7,878,008 Unrestricted investment earnings 1,339,709 668,363 1,529,149 201,153 777,958 Gain on sale of capital assets - 149,937 1,417,048 907,122 483,782 Other 880,930 622,494 - - - Transfers (3,104,762) (1,211,263) (4,749,948) (1,092,236) (2,444,846) Total governmental activities 43,584,700 54,051,296 50,434,629 54,423,788 52,786,486 Business-type activities: General Revenues Unrestricted investment earnings 294,562 184,581 206,672 65,321 135,461 Gain on sale of capital assets 23,699 19,337 84,178 384,697 180,229 Extraordinaryitem - (2,253,036) (243,722) (555,031) - Transfers 3,104,762 1,211,263 4,749,948 1,092,236 2,444,846 Total business-type activities 3,423,023 (837,855) 4,797,076 987,253 2,760,536 Total primary government $ 47,007,723 $ 53,213,441 $ 55,231,705 $ 55,411,041 $ 55,547,022 Change in Net Position Governmental activities $ 3,188,936 $ 24,328,373 $ 8,930,818 $ (17,920) $ 906,849 Business-type activities 3,050,548 1,908,955 5,337,061 8,109 (304,534) Total primary government $ 6,239,484 $ 26,237,328 $ 14,267,879 $ (9,811) $ 602,315 156 TABLE 2 (continued) Year 2015 2016 2017 2018 2019 $ (50,692,165) $ (38,607,948) $ (51,334,940) $ (49,552,772) $ (43,616,009) 5,282,747 5,037,466 12,522,340 4,270,124 3,494,540 $ (45,409,418) $ (33,570,482) $ (38,812,600) $ (45,282,648) $ (40,121,469) $ 36,277,719 $ 36,518,506 $ 39,678,473 $ 39,632,246 $ 37,973,888 8,760,246 9,155,4ll 8,890,046 8,610,948 8,940,109 2,623,551 2,128,042 2,821,745 2,286,469 2,113,273 2,828,688 4,360,107 4,558,847 4,832,958 5,072,350 7,397,709 8,440,161 8,098,324 8,062,251 8,730,986 668,134 1,082,165 335,577 688,769 1,858,476 19,495 813,492 83,720 309,857 94,980 (7,288,593) (979,900) (1,071,163) (5,423,015) (8,981,064) 51,286,949 61,517,984 63,395,569 59,000,483 55,802,998 185,356 407,528 231,746 268,283 798,497 6,571 102,824 54,074 4,680 80,479 7,288,593 979,900 1,071,163 5,423,015 8,981,064 7,480,520 1,490,252 1,356,983 5,695,978 9,860,040 $ 58,767,469 $ 63,008,236 $ 64,752,552 $ 64,696,461 $ 65,663,038 $ 594,784 $ 22,910,036 $ 12,060,629 $ 9,447,711 $ 12,186,989 12,763,267 6,527,718 13,879,323 9,966,102 13,354,580 $ 13,358,051 $ 29,437,754 $ 25,939,952 $ 19,413,813 $ 25,541,569 157 CITY OF DUBUQUE,IOWA FUND BALANCES,GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) Fiscal- 2010 2011* 2012 2013 2014 General Fund Reserved $ 5,199,760 $ - $ - $ - Unreserved 8,622,705 - - - Nonspendable - 868,631 5,613,359 6,646,278 6,549,063 Restricted - - - - - Assigned - 8,904,490 5,549,803 3,434,440 1,904,805 Unassigned - 6,139,306 9,371,016 8,806,171 7,356,066 Total general fund $ 13,822,465 $ 15,912,427 $ 20,534,178 $ 18,886,889 $ 15,809,934 All Other Governmental Funds Reserved $ 24,404,656 $ - $ - $ - Unreserved,reported in: Special revenue funds 4,011,022 - - - Debt service fund - - - - Capital projects funds (989,025) - - - Permanent funds 33,273 - - - Nonspendable - 10,320,305 10,975,468 9,092,520 8,640,780 Restricted - 18,010,570 31,362,126 30,738,046 23,620,615 Committed - 5,203,472 5,843,671 10,827,172 10,548,592 Unassigned - (377,363) (429,344) - - Total all other governmental funds $ 27,459,926 $ 33,156,984 $ 47,751,921 $ 50,657,738 $ 42,809,987 *Classification changed in 2011 due to adoption of GASB 54. 158 TABLE 3 Year 2015 2016 2017 2018 2019 $ - $ - $ - $ - $ - 6,082,043 6,049,052 5,585,672 5,414,922 5,369,478 2,208 - 229,995 647,772 1,015,935 1,590,065 1,267,250 1,438,616 8,693,524 10,908,497 12,582,596 15,193,241 19,276,479 $ $ 15,423,339 $ 17,973,484 $ 19,760,541 21,875,413 $ 26,314,568 $ - $ - $ - $ - $ - 1,183,423 553,292 944,856 415,271 406,813 30,496,183 27,450,187 28,103,397 30,347,598 34,367,024 12,298,896 7,635,502 6,592,154 4,660,158 3,009,111 - - - (z,oai,93�� (i,igs,o4�) $ 43,978,502 $ 35,638,981 $ 35,640,407 33,401,090 $ 36,597,901 159 CITY OF DUBUQUE,IOWA CHANGES IN FUND BALANCES,GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) Fiscal- 2010 2011 2012 2013 2014 Revenues Taxes $ 36,252,156 $ 40,428,894 $ 43,443,669 $ 45,440,973 $ 46,034,361 Specialassessments 318,178 232,535 596,138 175,486 154,692 Licenses and permits 1,115,472 1,170,922 1,570,022 1,271,771 1,136,941 Intergovernmental 27,310,624 26,171,082 37,574,783 26,580,831 23,050,052 Charges for services 8,063,284 8,723,086 9,296,329 8,952,179 10,264,257 Fines and forfeits 224,601 454,117 525,389 484,128 455,219 Investment earnings 1,348,615 654,587 1,511,437 180,016 756,809 Contributions 2,333,995 1,297,621 1,578,376 370,154 678,561 Gaming 8,209,761 13,327,223 8,785,453 8,452,298 7,878,008 Miscellaneous 2,111,834 2,075,262 1,319,558 1,315,915 1,705,275 Totalrevenues 87,288,520 94,535,329 106,201,154 93,223,751 92,114,175 Expenditures Current Public safety 21,979,729 23,950,386 24,476,772 26,506,714 27,644,190 Public works 19,251,625 14,429,415 12,385,929 13,416,108 13,942,772 Health and social services 813,609 1,040,114 828,837 680,466 1,049,194 Culture and recreation 14,909,517 11,279,951 10,873,474 11,218,019 12,351,497 Community and economic development 14,654,816 12,361,176 22,237,140 18,678,496 14,420,980 Generalgovernment 6,368,308 7,686,929 6,335,947 5,035,108 5,898,293 Debt service Principal 2,651,765 2,820,371 3,224,680 3,182,240 4,595,808 Interest 3,145,735 3,321,157 3,220,546 3,991,115 3,650,694 Capitalprojects 14,831,ll8 15,102,893 23,459,891 16,636,698 18,779,651 Total expenditures 98,606,222 91,992,392 107,043,216 99,344,964 102,333,079 Excess(deficiency)ofrevenues over (under)expenditures (11,317,702) 2,542,937 (842,062) (6,121,213) (10,218,904) Other Financing Sources(Uses) Issuance ofbonds 4,722,176 6,996,722 27,215,363 6,577,268 - Discount on bonds (31,990) (39,547) (71,689) - - Premiums on bonds 554,796 1,642 123,990 - - Issuance of refunding bonds 8,885,000 705,000 - 4,949,148 - Payment to refunded bonds escrow agent (9,405,000) (690,000) - (4,949,148) - Transfers in 7,993,297 15,850,523 8,773,387 15,295,630 15,862,516 Transfers out (10,562,137) (18,961,892) (18,336,603) (16,981,203) (17,294,762) Insurance recovery - 628,482 132,425 49,209 59,796 Sale of capital assets 62,610 753,153 2,221,877 2,438,837 666,648 Total other financing sources(uses) 2,218,752 5,244,083 20,058,750 7,379,741 (705,802) Net change in fund balances $ (9,098,950) $ 7,787,020 $ 19,216,688 1,258,528 $ (10,924,706) Debt service as a percentage of noncapital expenditures 7.74% 8.49% 7.65% 8.57% 9.51% 160 TABLE 4 Year 2015 2016 2017 2018 2019 $ 50,490,204 $ 51,580,084 $ 55,949,111 $ 55,362,621 $ 54,101,901 85,501 111,193 261,233 122,968 113,178 1,198,420 1,480,643 1,505,564 1,642,498 1,619,892 20,828,524 29,302,824 26,314,297 27,229,554 31,359,695 10,711,243 10,919,854 10,816,025 11,559,017 12,476,036 362,661 421,925 484,687 407,322 404,400 668,134 1,082,165 335,577 688,769 1,701,846 789,268 1,440,405 689,237 816,922 1,343,916 7,397,709 8,440,161 8,098,324 8,062,251 8,708,702 1,466,542 1,367,875 1,811,681 1,589,072 1,526,804 93,998,206 106,147,129 106,265,736 107,480,994 ll 3,356,370 27,570,773 28,036,551 29,155,128 28,581,466 28,807,920 11,200,427 14,597,823 11,728,716 11,687,309 12,851,393 939,172 1,015,987 868,280 854,045 1,046,184 12,300,454 ]1,909,029 12,397,294 ]2,776,591 13,037,048 16,418,909 13,473,413 16,474,553 20,350,200 15,730,191 5,977,605 6,436,114 7,287,586 6,755,479 6,571,094 4,910,735 10,302,412 17,615,698 7,989,850 5,509,605 3,577,829 3,707,268 3,579,807 3,274,200 3,320,911 14,829,037 31,504,581 16,260,851 17,402,848 20,145,054 97,724,941 120,983,178 115,367,913 109,671,988 107,019,400 (3,726,735) (14,836,049) (9,102,177) (2,190,994) 6,336,970 11,137,321 3,933,882 230,000 110,000 2,883,875 72,852 292,521 319,384 16,915 81,693 - - 11,023,700 1,778,325 - - 4,650,000 - - _ 18,073,553 17,397,007 18,814,586 18,889,096 17,025,952 (25,241,795) (18,376,907) (19,917,219) (20,980,391) (18,876,402) 106,288 86,359 41,345 98,058 87,843 360,436 1,063,814 378,861 2,154,546 96,035 4,508,655 9,046,676 10,890,657 2,066,549 1,298,996 $ 781,920 $ (5,789,373) $ 1,788,480 $ (124,445) $ 7,635,966 9.97% 15.17% 20.94% 11.96% 9.84% 161 CITY OF DUBUQUE,IOWA TAXABLE AND ASSESSED VALUE OF PROPERTY TABLE 5 LAST TEN FISCAL YEARS (IN THOUSANDS OF DOLLARS) Total Taxable Value to Real Property Exemptions Total Total Levy Fiscal Taxable Assessed Real Taxable Assessed Assessed Total Direct Year Year Value Value Property Value Value Value Tax Rate 2008 2010 $ 2,033,135 $ 3,239,ll2 $ 9,246 $ 2,023,889 $ 3,239,112 62.48 % 9.85777 % 2009 2011 2,159,622 3,349,823 8,885 2,150,737 3,349,823 64.20 10.02742 2010 2012 2,243,474 3,406,186 8,875 2,234,599 3,406,186 65.60 10.45111 2011 2013 2,337,129 3,476,638 8,872 2,328,257 3,476,638 66.97 10.78478 2012 2014 2,398,151 3,503,774 8,799 2,389,352 3,503,774 68.19 11.02586 2013 2015 2,522,048 3,686,202 8,729 2,513,319 3,686,202 68.18 ll.02588 2014 2016 2,508,933 3,723,003 8,631 2,500,302 3,723,003 6716 ll.02590 2015 2017 2,652,700 3,914,425 8,086 2,644,614 3,914,425 67.56 ll.16739 2016 2018 2,686,813 3,931,498 7,783 2,679,030 3,931,498 68.14 10.89220 2017 2019 2,765,470 4,141,732 7,921 2,757,549 4,141,732 66.58 10.59725 Source:Dubuque County Assessor's and Auditar's Offices 162 CITY OF DUBUQUE,IOWA PROPERTY TAX RATES TABLE 6 DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS TAX RATES PER$1,000 ASSESSED VALUE Dubuque Board of Ratio of Levy Fiscal Dubuque School Education and Area 1 Dubuque Dubuque Year Year City District Independents Voa Tech County Total Ciry to Total 2008 2010 $ 9.85777 $ 16.87918 $ 0.57970 $ 0.99471 $ 6.40435 $ 34.71571 28.40 % 2009 2011 10.02742 16.88349 0.55740 1.03532 6.50193 35.00556 28.65 2010 2012 10.45111 16.87685 0.67766 1.07379 6.49167 35.57108 2938 2011 2013 ]0.78477 15.40388 0.71653 0.98407 6.43124 3432049 31.42 2012 2014 ll.02586 14.60281 0.75274 0.90455 6.43124 33.71720 32.70 2013 2015 11.02588 13.99630 0.66355 0.90807 6.43124 33.02504 3339 2014 2016 ll.02590 14.05629 0.63899 0.91036 6.38779 33.01933 33.39 2015 2017 ll16739 14.97697 0.63146 0.93757 6.29673 34.01012 32.84 2016 2018 10.89220 14.95665 0.62780 1.09993 6.34143 33.91801 32.17 2017 2019 10.58844 14.59791 0.65204 1.09993 5.97760 32.91592 32.11 Separate components of the Dubuque City Rate is as follows: Levy Fiscal Public Employee Debt Year Year General Transit Insurance Benefits Service Total 2008 2010 $ 8.10000 $ 0.60000 $ 0.21492 $ 0.90583 $ 0.03702 $ 9.85777 2009 20ll 8.10000 0.54469 0.20531 1.12441 0.05300 10.02741 2010 2012 8.10000 035273 0.19508 1.75052 0.05278 10.45111 2011 2013 8.10000 0.49516 0.13965 2.02267 0.02729 10.78477 2012 2014 8.10000 038382 0.16288 233093 0.04823 11.02586 2013 2015 8.10000 0.48268 0.16595 2.23209 0.04516 11.02588 2014 2016 8.10000 0.48461 0.16428 2.16440 011261 11.02590 2015 2017 8.10000 0.49739 0.14963 2.30637 O.11400 11.16739 2016 2018 8.10000 0.66319 0.15561 1.89350 0.07990 10.89220 2017 2019 8.10000 0.62877 0.13933 1.62026 0.10008 ]0.58844 Source:Dubuque County Auditor's Office. 163 CITY OF DUBUQUE,IOWA PRINCIPAL PROPERTY TAXPAYERS TABLE 7 CURRENT YEAR AND NINE YEARS AGO (IN THOUSANDS OF DOLLARS) 2019 2010 Percentage of Percentage of Total City Total Ciry Taxable Taxable Taxable Taxable Taxpayer Value Rank Value Value Rank Value Peninsula Gaming Company LLC $ 63,779 1 231 % $ 56,784 1 2.79 % Kennedy Mall Inc. 38,960 2 1.41 31,133 2 1.53 Progressive Processing LLC(Hormel) 25,375 3 0.92 Walter Development LLC 25,067 4 0.91 GRDT Investments LLC(Queck) 24,488 5 0.89 MAR Holdings LLC(Medical Assoc.) 21,343 6 0.77 19,157 3 0.94 Nordstrom,Inc. 14,800 7 0.54 16,884 5 0.83 Platinum Holdings LLC 13,500 8 0.49 11,179 7 0.55 McGraw Hill Global Educarion LLC 13,500 9 0.49 14,440 6 0.71 Flexsteel Industries Ina 13,304 10 0.48 Lexington Dubuque LLC 9,844 10 0.48 Otto A LLC 17,500 4 0.86 Asbury Dubuque LLC 9,925 9 0.49 Minglewood Limiited Partnership 9,948 8 0.49 $ 254,116 9.21 % $ 196,794 9.67 % Source: Dubuque County Auditor's Office 164 CITY OF DUBUQUE,IOWA PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS TABLE 8 (IN THOUSANDS OF DOLLARS) Total Percent of Total Tax Ratio of Tax Current Current Delinquent Total Tax Collections Outstanding Delinquent Fiscal Levy Levy Tax Taxes Tax Collections to Total Delinquent Taxes to Total Year Year (1) Collections Collected Collections (2) Tax Levy Taxes Tax Levy 2010 2009 $ 19,124 $ 19,117 99.9 % $ (10) $ 19,107 99.9 % $ 202 1.06 % 2011 2010 19,906 19,793 99.4 13 19,806 99.5 276 1.39 2012 20ll 21,340 21,339 100.0 1 21,340 99.9 185 0.87 2013 2012 22,789 22,752 99.8 7 22,759 99.9 182 0.80 2014 2013 23,993 23,915 99.7 8 23,923 99.7 211 0.88 2015 2014 24,866 24,715 99.4 7 24,722 99.4 362 1.46 2016 2015 24,944 24,889 100.0 84 24,973 100.0 288 115 2017 2016 26,435 26,318 99.6 2 26,320 99.6 354 134 2018 2017 25,924 26,026 100 1 26,027 100.4 199 0.77 2019 2018 26,556 26,442 99.6 4 26,446 99.6 202 0.76 (1)Excludes tax increment levy. (2)Includes taxes collected in June by the County but not received by the City until July. 165 CITY OF DUBUQUE RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS Governmental Activities Business- General Tax Increment Tax Increment General Fiscal Obligation Financing Financing Other Loans Obligation Year Bonds Bonds Notes Payable Bonds 2010 $ 27,887,864 $ 24,449,674 $ 1,049,696 $ 282,857 $ 23,957,802 2011 32,561,048 23,037,222 1,931,348 282,857 25,254,652 2012 53,087,811 22,258,283 1,767,664 4,735,714 35,108,003 2013 56,517,165 21,920,537 1,235,903 5,638,871 34,921,131 2014 52,568,648 21,556,435 1,030,036 5,541,428 32,738,862 2015 59,614,941 21,165,946 811,608 5,444,285 45,868,394 2016 58,869,812 20,764,818 625,429 5,347,142 46,806,473 2017 53,800,719 20,333,690 451,763 4,650,000 44,487,023 2018 48,833,498 19,867,562 255,881 4,067,700 41,979,910 2019 46,917,828 19,366,434 176,054 3,984,ll0 39,246,005 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. 2016 data changed to include premium and discounts in the outstanding computation. (1)Population and personal income data can be found in Table 18. * Personal Income unavailable at report date 166 TABLE 9 Type Activities Capital Other Total Percentage of Loan Revenue Loans Primary Personal Per Notes Bonds Payable Government Income(1) Capita(1) $ 8,289,621 $ 1,115,430 $ 371,978 $ 87,404,922 3.9 °/a $ 1,515 33,195,408 6,777,793 2,252,109 125,292,437 5.1 2,174 61,957,749 6,521,188 331,235 185,767,647 7.1 3,223 75,415,431 6,260,299 309,304 202,218,641 7.8 3,508 82,924,949 14,151,437 286,263 210,798,058 8.1 3,657 85,477,970 34,543,432 262,055 253,188,631 10.0 4,393 104,156,549 34,196,999 236,623 271,003,845 9.9 4,637 ll0,513,944 33,840,566 5,209,900 273,287,605 10.1 4,648 112,765,210 33,474,133 4,181,826 265,425,720 9.1 4,555 111,655,589 33,097,700 3,152,331 257,596,051 * 4,555 167 CITY OF DUBUQUE RATIOS OF GENERAL BONDED DEBT OUTSTANDING TABLE 10 LAST TEN FISCAL YEARS DOLLARS IN THOUSANDS EXCEPT PER CAPITA Percentage of Percentage of General Taxable Taxable Assessed Assessed Fiscal Obligation Value of Value of Value of Value of Per Year Bonds Property Property Property Property Capita 2010 $ 51,846 $ 2,023,899 2.56 % $ 3,239,ll2 1.60 % $ 899 2011 57,816 2,159,622 2.68 3,349,823 1.73 1,003 2012 88,196 2,243,474 3.93 3,406,186 2.59 1,530 2013 91,438 2,337,129 3.91 3,476,638 2.63 1,586 2014 85,308 2,398,151 3.56 3,503,774 2.43 1,480 2015 105,483 2,522,048 4.18 3,686,202 2.86 1,830 2016 105,676 2,508,933 4.21 3,723,003 2.84 1,808 2017 98,288 2,652,700 3.71 3,914,425 2.51 1,672 2018 90,813 2,686,813 338 3,931,498 231 1,558 2019 86,164 2,765,470 3.12 4,141,732 2.08 1,487 *Prior year information has been modified to net GO Bonds with the fund balance in Debt Service. *General Obligation Bonds are netted with the fund balance in the Debt Service fund. 168 CITY OF DUBUQUE,IOWA DIRECT AND OVERLAPPING DEBT TABLE 11 AS OF JUNE 30,2019 Net General Tax Tax Obligation Increment Increment Sales Tax Percentage Amount Bonded Debt Financing Financing Revenue Loans Applicable Applicable to Jurisdiction Outstanding Bonds(1) Notes Bonds Payable to City Government Direct,City of Dubuque,Iowa $ 84,699,999 $ 19,535,000 $ 176,054 $ - $ 3,984,111 100.00 % $ 108,395,164 Overlapping: Dubuque County 21,020,000 - - - 245,712 70.82 % 15,060,377 Dubuque Community School District - - - - - 53.95 % - Northeast Iowa Community College 18,060,000 - - - 23,002,435 54.02 % 22,181,927 TotalOverlapping 39,080,000 - - - 23,248,147 37,242,305 Total $ 123,779,999 $ 19,535,000 $ 176,054 $ - $ 27,232,258 $ 145,637,469 Source: Dubuque County Auditor,Dubuque Community School District and Northeast Iowa Community College (1)Excludes sales tax revenue bonds. Note: Overlapping governments are those that coincide,at least in part,with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of Dubuque. This process recognizes that,when considering the city's ability to issue and repay long-term debt,the entire debt burden borne by the residents and businesses should be taken into account. However,this does not imply that every taxpayer is a resident,and therefore respo- nsible for repaying the debt, of each overlapping government. 169 CITY OF DUBUQUE,IOWA LEGAL DEBT MARGIN INFORMATION LAST TEN FISCAL YEARS (IN THOUSANDS OF DOLLARS) 2010 2011 2012 2013 Debit limit $ 167,247 $ 174,333 $ 177,668 $ 181,668 Total net debt applicable to limit 79,273 109,636 142,551 144,118 Legal debit margin $ 87,974 $ 64,697 $ 35,117 $ 37,550 Total net debt applicable to the debt limit as a percentage of debt limit 47.40% 62.89°/a 80.23% 79.33% 170 TABLE 12 2014 2015 2016 2017 2018 2019 $ 183,621 $ 193,ll4 $ 196,031 $ 207,174 $ 209,049 $ 221,513 131,289 154,643 152,386 141,076 124,926 117,223 $ 52,332 $ 38,471 $ 43,645 $ 66,098 $ 84,123 $ 104,290 71.50% 80.08% 77.74% 68.10% 59.76% 52.92% Legal Debt Margin Calculation for Fiscal Year 2019 Estimated actual value $ 4,430,255,110 Debt limit- 5% of total actual valuation $ 221,512,756 Debt applicable to limit: (Including GO Debt, TIF Debt, and Lease (117,222,925) Obligations Paid from General Fund) Legal debt margin $ 104,289,831 171 CITY OF DUBUQUE,IOWA REVENUE DEBT COVERAGE TABLE 13 LAST TEN FISCAL YEARS (IN THOUSANDS OF DOLLARS) Gross Operating Net Revenue Current Fiscal Year's Fiscal Revenues F,xpenses Availablc For Debt Service Requirements Coverage Year (1) (2) Debt Service Principal Interest Total (3) WATER UTILITY 2010 5,353 5,153 200 70 52 122 1.64 2011 5,680 5,316 364 70 182 252 1.44 2012 6,087 5,895 192 255 238 493 0.39 2013 6,944 5,391 1,553 260 231 491 3.16 2014 7,283 7,384 (101) 432 344 776 (0.13) 2015 7,511 6,322 1,189 275 218 493 2.41 2016 8,508 4,826 3,682 285 2ll 496 7.42 2017 8,589 4,678 3,911 473 305 778 5.03 2018 8,962 4,989 3,973 489 288 777 5.11 2019 9,160 5,726 3,434 505 345 850 4.04 STORMWATER UTILITY(a) 2010 2,357 1,320 1,037 75 58 133 7.80 2011 3,023 1,679 1,344 100 l78 278 4.83 2012 3,2ll 1,497 1,714 231 243 474 3.62 2013 3,194 2,019 1,175 462 268 730 1.61 2014 3,240 1,833 1,407 320 309 629 2.24 2015 3,551 2,162 1,389 331 311 642 2.16 2016 3,948 2,140 1,808 341 301 642 2.82 2017 4,224 2,601 1,623 352 291 643 2.52 2018 4,486 2,374 2,112 363 283 646 3.27 2019 5,062 3,229 1,833 343 273 616 2.98 SEWAGE DISPOSAL WORKS 2010 5,995 5,331 664 - 7 7 94.86 2011 6,699 6,029 670 33 382 415 1.61 2012 7,878 7,018 860 34 1,129 1,163 0.74 2013 8,951 6,113 2,838 1,719 1,443 3,162 0.90 2014 10,083 6,754 3,329 2,326 1,423 3,749 0.89 2015 10,629 6,950 3,679 2,603 1,358 3,961 0.93 2016 12,237 7,702 4,535 2,610 1,435 4,045 1.12 2017 12,475 6,082 6,393 2,652 1,454 4,106 1.56 2018 12,731 6,360 6,371 2,707 1,476 4,183 1.52 2019 12,667 7,013 5,654 2,878 1,429 4,307 1.31 a)Excludes the 2015 Lower Bee Branch Stormwater SRF debt service paid by Sales Tax Incrcment revenue. (1)Total revenues(including interest). (2)Total operating expenses exclusive of depreciation. (3)Coverage is computed by dividing net revenue available for debt service by debt service requirement. 1�2 CITY OF DUBUQUE,IOWA WATER AND SEWER RECEIPT HISTORY TABLE 14 LAST TEN FISCAL YEARS Water Sewer Gallons Fiscal Year Revenue Revenue Billed 2010 $ 5,209,591 $ 5,710,768 1,822,051,488 2011 5,561,910 6,502,740 1,903,364,420 2012 6,298,768 8,682,927 1,914,175,940 2013 6,701,771 8,472,382 1,945,227,547 2014 7,028,091 9,756,996 1,845,151,329 2015 7,231,393 10,417,833 1,864,028,948 2016 8,159,240 11,772,847 1,883,797,577 2017 8,248,796 12,000,115 1,844,997,668 2018 8,525,072 12,015,480 1,632,426,374 2019 8,636,521 12,266,217 1,750,735,443 Source: Cash basis receipt ledgers. *Revenue includes penalties and investment earnings collected. New in 2015 -revenue does not include sales tax. All years reflect this change. WATER RATE SCHEDULE HISTORY Steps Gallons 2019 2018 2017 2016 2015 2014 2013 2012 First 22,440 @ $ 0.00512 $ 0.00488 $ 0.00474 $ 0.00447 $ 0.00406 $ 0.00387 $ 0.00355 $ 0.00309 Next 89,760 @ 0.00419 0.00399 0.00387 0.00365 0.00332 0.00316 0.00290 0.00252 Next 261,800 @ 0.00391 0.00372 0.00361 0.00340 0.00309 0.00294 0.00270 0.00235 Next 374,000 @ 0.00345 0.00329 0.00280 0.00301 0.00274 0.00261 0.00239 0.00208 Excess @ 0.00302 0.00288 0.00280 0.00264 0.00240 0.00229 0.00210 0.00183 173 CITY OF DUBUQUE,IOWA WATER METERS BY RATE CLASS TABLE 15 LAST TEN FISCAL YEARS Fiscal Year Residential Commercial Industrial Government Total 2010 20,204 1,887 71 48 22,210 2011 20,338 1,904 79 51 22,372 2012 20,532 1,902 79 52 22,565 2013 20,753 1,921 80 53 22,807 2014 20,887 1,945 81 68 22,981 2015 20,969 1,968 83 76 23,096 2016 21,157 1,972 84 104 23,317 2017 21,522 2,061 83 ll4 23,780 2018 20,498 2,019 83 115 22,715 2019 20,523 2,148 80 147 22,898 174 CITY OF DUBUQUE,IOWA LARGEST WATER AND SEWER CUSTOMERS TABLE 16 FISCAL YEAR 2019 Percentage of Percentage of Water Total Water Sewer Total Sewer Customer Receipts Rank Receipts Receipts Rank Receipts Rousselot Inc#155296 $ 379,383 1 439 % Hormel Foods Corporation* 199,349 2 2.31 $ 455,343 1 3.71 % Prairie Farms Dairy Inc 138,403 3 1.60 Hormel Foods Corporation* 112,207 4 1.30 249,491 2 2.03 Peninsula Gaming Co LLC 48,029 5 0.56 64,413 9 0.52 Finley Hospital 47,345 6 0.55 78,698 4 0.64 APC,INC. 46,370 7 0.54 Alpine Park Community 46,121 8 0.53 93,356 3 0.76 Georgia Pacific 42,987 9 0.50 73,560 6 0.60 Stonehill Nursing Home 41,786 10 0.48 76,304 5 0.62 IADU Table Mound MHP LLC 66,301 8 0.54 Yes Companies Exp Fred,LLC 67,473 7 0.55 Grand Harbor Resor&Waterpark 60,482 10 0.49 Total Receipts 8,636,521 $ 12,266,217 *Same company,separate accounts.Previously combined several accounts under same business,now listed separately. 175 CITY OF DUBUQUE,IOWA SALES TAX INCREMENT BONDS TABLE 17 FISCAL YEAR ENDING JUNE 30, 2019 Estimated Second Lien Remaining Sales Tax Senior Lien Remaining Series 2014 Revenues Increment Series 2015A Revenues After Net Debt After Second Fiscal Revenue Net Debt Service Senior Lien Service Lien Debt Year Receipts* (1) Debt Service (2) Service 2015 * $ 2,037,489 $ - $ 2,037,489 $ - $ 2,037,489 2016 * 2,532,846 - 2,532,846 - 2,532,846 2017 * 3,945,134 - 3,945,134 (323,100) 3,622,034 2018 * 3,654,915 (762,650) 2,892,265 (323,100) 2,569,165 2019 * 4,207,297 (762,650) 3,444,647 (323,100) 3,121,547 2020 4,783,907 (762,650) 4,021,257 (323,100) 3,698,157 2021 5,574,673 (762,650) 4,812,023 (323,100) 4,488,923 2022 6,380,938 (762,650) 5,618,288 (323,100) 5,295,188 2023 6,866,198 (2,767,650) 4,098,548 (438,100) 3,660,448 2024 6,956,351 (2,771,000) 4,185,351 (1,393,500) 2,791,851 2025 6,957,401 (2,768,969) 4,188,432 (1,400,500) 2,787,932 2026 6,952,046 (2,771,031) 4,181,015 (1,344,250) 2,836,765 2027 6,952,532 (2,768,719) 4,183,813 (1,363,000) 2,820,813 2028 6,947,494 (2,768,394) 4,179,100 (1,365,000) 2,814,100 2029 6,723,750 (2,767,300) 3,956,450 (1,365,000) 2,591,450 2030 6,250,000 (2,768,800) 3,481,200 - 3,481,200 2031 4,467,912 (2,766,400) 1,701,512 - 1,701,512 2032 2,217,912 - 2,217,912 - 2,217,912 2033 2,250,000 - 2,250,000 - 2,250,000 * Actual receipts. (1)Net of capitalized interest and the debt service reserve fund. (2)Net of capitalized interest. 176 CITY OF DUBUQUE,IOWA DEMOGRAPHIC AND ECONOMIC STATISTICS TABLE 18 LAST TEN CALENDAR YEARS Per Capita Public Personal Median School Unemployment Personal Income Age Enrollment Rate Year Population Income (1) (2) (3) (4) 2010 57,686 $ 2,188,952,956 $ 37,946 37 10,517 6.4 % 2011 57,637 2,354,759,635 40,855 37 10,467 5.8 2012 57,637 2,453,952,912 42,576 37 10,469 5.2 2013 57,637 2,489,053,845 43,185 39 10,513 4.6 2014 57,637 2,560,293,177 44,421 39 10,578 4.4 2015 57,637 2,645,653,574 45,902 38 10,634 3.7 2016 58,436 2,734,454,184 46,794 38 10,588 3.9 2017 58,799 2,717,101,790 46,210 38 10,556 2.9 2018 58,276 2,903,485,148 49,823 37 10,507 2.2 2019 57,941 * * 38 10,459 2.2 Data Sources: (1) U.S. Department of Commerce, Bureau of Economic Analysis. (2) Greater Dubuque Development Corporation. (3) Dubuque Community School District. (4) Iowa Department of Employment Services as of June 30. * Unavailable at report date. 177 THIS PAGE IS INTENTIONALLY LEFT BLANK i�s CITY OF DUBUQUE,IOWA PRINCIPAL EMPLOYERS TABLE 19 CURRENT YEAR AND NINE YEARS AGO 2019 2010 Percentage of Percentage of #of Total City #of Total City Employer Employees Rank Employment(1) Employees Rank Employment(1) John Deere(2) 2,600 1 4.57 % 1,627 2 3.07 % Dubuque Community Schools 1,957 2 3.44 1,800 1 3.40 Mercy One 1,410 3 2.48 1,324 3 2.50 Medical Associates 1,061 4 1.86 743 7 1.40 Unity Point Health-Finley Hospital 975 5 1.71 920 5 1.74 Andersen Windows 750 6 132 750 6 1.42 City of Dubuque 737 7 1.30 664 8 1.25 Sedgwick 725 8 1.27 Cottingham&Butler 650 9 1.14 Dubuque Bank&Trust and Heartland Financial USA, 600 10 1.05 IBM 1,300 4 2.45 Prudenrial Retirement 550 9 1.04 Dubuque Racing Association 500 10 0.94 Holy Family Catholic Schools 500 10 0.94 11,465 20.15 % 10,678 20.16 % Source: Greater Dubuque Development Corp. (1)Based on the percentage of total employment for Dubuque area from the U.S. Department of Labor,Bureau of Labar Statistics. (2)Located just outside Ciry Limits. 179 CITY OF DUBUQUE,IOWA FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/DEPARTMENT LAST TEN FISCAL YEARS 2010 2011 2012 2013 Public Safety Emergency Communications 13.00 13.00 13.00 13.00 Fire 90.00 90.00 90.00 90.00 Police 110.84 11334 ll4.25 115.00 Building Services 8.00 9.00 9.00 9.00 Public Works Public Works 87.42 87.42 87.42 8617 Engineering 26.00 27.00 27.00 29.00 Health&Social Services Health Services 4.00 4.00 4.00 4.00 Human Rights 3.00 3.00 4.00 5.00 Cultural and Recreation Civic Center 0.15 0.15 0.15 0.15 Library 18.00 18.00 18.00 19.00 Park 22.51 22.50 23.50 23.50 Recreation 8.43 8.93 9.93 9.93 Community&Economic Development Community/Economic Dev 3.00 3.00 3.00 3.00 Housing Services 22.00 22.25 23.00 25.80 Planning Services 8.00 8.00 8.00 8.00 General Government Airport 12.00 12.00 12.00 12.00 Cable TV 2.00 2.00 2.00 2.00 City Clerk's Office 3.00 3.00 3.00 3.00 City Manager's Office 15.00 15.00 14.00 15.00 Finance 14.00 14.00 14.00 14.00 Legal 4.66 5.00 5.00 5.00 Information Services 7.00 7.00 7.00 7.50 Business Type Water 24.00 25.00 25.00 25.00 Water&Resource Recovery Center 18.00 18.00 18.00 18.00 Parking 9.00 9.00 9.00 9.00 Transit 6.00 7.00 6.00 6.00 Total 539.01 546.59 549.25 557.05 Source: City Budget Records Departments with employees who are allocated to more than one function are reflected in the area with largest number of employees. 180 TABLE 20 2014 2015 2016 2017 2018 2019 13.00 13.00 13.00 14.00 14.00 14.00 90.00 90.00 90.00 90.00 90.00 90.00 115.08 115.88 116.00 ll 6.00 116.00 ll 7.00 9.24 11.66 12.00 12.00 12.00 11.00 86.42 86.42 86.42 86.42 86.42 87.42 29.00 29.00 30.00 30.00 26.06 26.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 5.00 5.00 5.00 5.00 0.15 0.15 0.15 0.15 0.15 0.15 19.00 19.00 19.00 19.00 19.00 19.00 23.50 23.50 23.50 22.50 22.50 22.50 9.93 10.93 11.93 11.93 11.93 11.93 4.00 4.00 2.00 2.00 3.00 3.00 27.00 26.00 21.00 25.00 25.00 23.52 8.00 8.00 8.00 8.00 8.00 8.00 12.00 12.00 12.00 12.00 12.00 12.00 2.00 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00 3.00 15.00 16.00 16.00 16.00 17.00 17.50 14.08 14.8 8 15.00 15.00 15.00 14.00 5.00 5.00 5.00 5.00 4.00 4.00 8.00 8.00 8.00 8.00 8.00 8.00 26.00 26.00 25.00 25.00 25.00 24.00 18.00 18.00 17.00 17.00 17.00 15.00 9.00 9.00 9.00 8.00 7.00 - 632 8.00 13.00 13.00 14.00 20.00 561.72 568.42 567.00 570.00 567.06 562.02 181 CITY OF DUBUQUE,IOWA OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Fiscal- 2010 2011 2012 2013 Public Safety Police Physical arrests 6,365 6,350 6,319 6,106 Traffic violations 8,901 12,289 11,836 12,089 Parking violations 37,056 35,799 34,910 35,516 Fire Number of calls answered 4,557 4,884 5,307 4,792 Inspecrions conducted 1,035 555 589 512 Sewer Sewage system Daily average treatment in gallons 9,068,000 8,132,000 7,817,000 10,987,000 Maximum daily capacity of treatment plant in gallons 21,131,000 23,240,000 23,240,000 23,240,000 Water systems Daily average consumption in gallons 7,684,000 7,636,000 7,226,000 6,953,000 Maximum daily capacity of plant in gallons 18,000,000 18,000,000 18,000,000 18,000,000 Refuse(Municipal Collection) Tonnage 10,615 10,660 11,180 10,535 Sources: Various Ciry Departments. Statistics updated for fiscal year 2017 182 TABLE 21 Year 2014 2015 2016 2017 2018 2019 5,532 3,767 3,397 3,238 3,519 3,403 8,959 7,354 9,058 9,063 9,415 8,369 36,768 37,635 38,880 33,953 32,857 25,685 5,165 5,603 5,750 5,990 5,949 6,058 471 791 993 1,649 1,675 1,232 7,091,000 7,237,000 7,016,000 7,377,000 7,900,000 7,930,000 24,500,000 24,500,000 24,500,000 24,500,000 24,500,000 24,500,000 7,235,000 6,956,000 7,068,184 7,200,000 6,917,000 6,133,000 18,000,000 18,000,000 18,000,000 18,000,000 18,000,000 18,000,000 10,311 10,690 11,098 11,284 11,481 11,569 183 CITY OF DUBUQUE,IOWA CAPITAL ASSETS BY FUNCTION LAST TEN FISCAL YEARS Fiscal 2010 20ll 2012 2013 Public safety Police Stations 1 1 1 1 Patrol units 22 22 22 22 Fire Stations 6 6 6 6 Aerial trucks 3 3 3 3 Public works Streets Miles(1) 321 325 328 329 Street lights(1) 1,916 1,931 2,081 2,084 Health and social services Hospital 2 2 2 2 Number ofpatient beds 389 389 389 389 Cultural and recreation Library 1 1 1 1 Golf 1 1 1 1 Parks 48 48 51 51 Acreage 901 901 1,001 1,001 Recreation Civic center 1 1 1 1 Swimming pools 2 2 2 2 Softball fields 7 7 7 7 Baseball fields 1 1 1 Tennis courts 20 20 20 20 Sewer Sewage system Miles of sanitary sewer(1) 300 300 304 304 Miles of storm sewers(1) 144 150 155 141 Number of treatment plants 1 1 1 1 Number of service connectors 21,599 21,702 22,393 22,428 Water systems Miles of water mains 318 319 320 321 Number of service connectors 21,986 22,092 22,161 22,536 Number of city owned fire hydrants 2,843 2,854 2,863 2,879 Sources: Various City Departments. (1)City GIS System 184 TABLE 22 Year 2014 2015 2016 2017 2018 2019 1 1 1 1 1 1 22 22 22 22 22 22 6 6 6 6 6 6 3 3 3 3 3 3 331 333 332 336 334 340 2,110 2,161 2,162 2,184 2,312 2,436 2 2 2 2 2 2 389 373 373 373 373 373 1 1 1 1 1 1 1 1 1 1 1 1 51 53 53 53 53 53 1,001 974 974 974 974 974 1 1 1 1 1 1 2 2 2 2 2 2 7 11 11 11 11 10 1 1 1 1 1 1 20 20 20 20 20 16 307 320 322 326 321 332 144 145 147 152 156 158 1 1 1 1 1 1 22,888 22,928 23,119 23,343 23,423 23,488 315 318 329 337 370 410 22,702 22,787 22,970 23,443 23,546 23,605 2,336 2,346 2,380 2,450 2,973 2,539 185 CITY OF DUBUQUE,IOWA RETAIL SALES TABLE 23 LAST TEN CALENDAR YEARS Taxable Number of Year Retail Sales Businesses 2010 $ 971,050,048 2,043 20ll 1,014,284,468 2,009 2012 1,060,222,499 1,993 2013 1,057,837,212 2,008 2014 1,240,664,593 3,337 2015 1,305,893,119 3,347 2016 1,316,561,626 2,997 2017 1,324,993,666 2,971 2018 1,323,052,623 2,970 2019 * * Data Sources: Iowa Department of Revenue * Unavailable at report date 186 Compliance Section June 30, 2019 City of Dubuque, Iowa �g� THIS PAGE IS INTENTIONALLY LEFT BLANK iss EideBailly CPAs&BUSINESS ADVISORS Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with GovernmentAuditinq Standards To the Honorable Mayor and Members of the City Council City of Dubuque, lowa We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States,the financial statements of the governmental activities,the business-type activities,the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the City of Dubuque, lowa, (City) as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated March 30, 2020. The financial statements of Dubuque Initiatives and Subsidiaries, a discretely presented component unit which was audited by other auditors, were not audited in accordance with GovernmentAuditing Standards, and accordingly,this report does not extend to those financial statements. The financial statements of Dubuque Convention and Visitors Bureau, a discretely presented component unit,were not audited in accordance with GovernmentAuditing Standards, and accordingly,this report does not extend to those financial statements. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control)to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged with governance. Whnt inspires you,inspires us. eidebailly.com 189 1545 Associates Dr.,Ste. 101 Dubuque,IA 52002-2299 T 563.556.1790 F 563.557.7842 EOE Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify a certain deficiency in internal control, described in the accompanying schedule of findings and questioned costs as item 2019-001 that we consider to be a material weakness. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under GovernmentAuditing Standards. However, we noted certain immaterial instances of non-compliance which are described in Part IV of the accompanying schedule of findings and questioned costs. Comments involving statutory and other legal matters about the City's operations for the year ended June 30, 2019 are based exclusively on knowledge obtained from procedures performed during our audit of the financial statements of the City and are reported in Part IV of the accompanying schedule of findings and questioned costs. Since our audit was based on tests and samples, not all transactions that might have had an impact on the comments were necessarily audited.The comments involving statutory and other legal matters are not intended to constitute legal interpretations of those statutes. City's Responses to Findings The City's responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs.The City's responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance.This report is an integral part of an audit performed in accordance with GovernmentAuditing Standards in considering the City's internal control and compliance. Accordingly,this communication is not suitable for any other purpose. �� G � �� Dubuque, lowa March 30, 2020 190 EideBailly CPAs&BUSINESS ADVISORS Independent Auditor's Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance To the Honorable Mayor and Members of the City Council City of Dubuque, lowa Report on Compliance for Each Major Federal Program We have audited the City of Dubuque, lowa's (City) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended June 30, 2019.The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on the compliance for each of the City's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our qualified and unmodified opinions on compliance for major federal programs. However, our audit does not provide a legal determination of the City's compliance. Whnt inspires you,inspires us. eidebailly.com 191 1545 Associates Dr.,Ste. 101 Dubuque,IA 52002-2299 T 563.556.1790 F 563.557.7842 EOE Basis for Qualified Opinion on CDBG Entitlement Grants Cluster As described in the accompanying schedule of findings and questioned costs,the City did not comply with requirements regarding CFDA 14.218 CDBG Entitlement Grants Cluster as described in finding numbers 2019-002 for Allowable Cost/Cost Principles and 2019-003 for Reporting. Compliance with such requirements is necessary, in our opinion,for the City to comply with the requirements applicable to that program. Qualified Opinion on CDBG Entitlement Grants Cluster In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, the City complied, in all material respects,with the types of compliance requirements referred to above that could have a direct and material effect on the CDBG Entitlement Grants Cluster for the year ended June 30, 2019. Unmodified Opinion on Each of the Other Major Federal Programs In our opinion,the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs for the year ended June 30, 2019. The City's responses to the noncompliance findings identified in our audit are described in the accompanying schedule of findings and questioned costs.The City's responses were not subjected to the auditing procedures applied in the audit of compliance and, accordingly,we express no opinion on the responses. Report on Internal Control over Compliance Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance. Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and a significant deficiency. 192 A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2019-002, 2019-003, and 2019-005 to be material weaknesses. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance,yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2019-004 to be a significant deficiency. The City's responses to the internal control over compliance findings identified in our audit are described in the accompanying schedule of findings and questioned costs.The City's responses were not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the responses. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance.Accordingly,this report is not suitable for any other purpose. �� GT ��s� Dubuque, lowa March 30, 2020 193 City of Dubuque, lowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2019 Pass-through Federal Entity Amounts Passed- Federal Grantor/Pass-Through CFDA Identifying Through to Grantor/Program or Cluster Title Number Number Expenditures Subrecipients Department of Housing and Urban Development Direct program CDBG-Entitlement Grants Cluster Community Development Block Grants/Entitlement Grants 14.218 $ 143,819 $ 125,441 Community Development Block Grants/Entitlement Grants 14.218 37,935 - Community Development Block Grants/Entitlement Grants 14.218 591,189 - Community Development Block Grants/Entitlement Grants 14.218 661,584 - Community Development Block Grants/Entitlement Grants 14.218 139,085 - Total CDBG-Entitlement Grants Cluster 1,573,612 125,441 Continuum of Care Program 14.267 82,411 - Pass-through program from lowa Economic Development Authority CDBG-Disaster Recovery Grants-Pub.L.No.113-2 Cluster National Resiliency Disaster Recovery Competition 14.272 B-13-DS-19-001 9,737,453 - Direct program Section 8 Project-Based Cluster Lower Income Housing Assistance Program- Section 8 Moderate Rehabilitation 14.856 93,317 - Housing Voucher Cluster Section 8 Housing Choice Vouchers 14.871 5,162,973 - Section 8 Housing Choice Vouchers 14.871 133,518 - Total Housing Voucher Cluster 5,296,491 - Lead-Based Paint Hazard Controlin Privately-Owned Housing 14.900 646,179 - Total Department of Housing and Urban Development 17,429,463 125,441 Department of Justice Pass-through program from lowa Department of Justice Violence Against Women Formula Grants 16.588 VW-18-426-U 406 - Violence Against Women Formula Grants 16.588 VW-19-14-CJ 2,072 - 2,478 - Public Safety Partnership and Community PolicingGrants 16.710 18-COPS-HEROIN-02 2,000 - Public Safety Partnership and Community Policing Grants 16.710 14-CAMP-04 4,997 - 6,997 - 194 City of Dubuque, lowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2019 Pass-through Federal Entity Amounts Passed- Federal Grantor/Pass-Through CFDA Identifying Through to Grantor/Program or Cluster Title Number Number Expenditures Subrecipients Department of Justice(continued) Direct program Edward Byrne Memorial Justice Assistance Grant Program 16.738 $ 11,597 $ - Edward Byrne Memorial Justice Assistance Grant Program 16.738 9,245 - Pass-through program from Dubuque County Sheriff's Office Edward Byrne Memorial Justice Assistance Grant Program 16.738 16-JAG-249317 30,813 - 51,655 - Total Department of Justice 61,130 - Department of Transportation Direct program Airport Improvement Program 20.106 52,019 - Airport Improvement Program 20.106 26,536 - 78,555 - Highway Planning and Construction Cluster Pass-through program from lowa Department of Transportation Highway Planning and Construction 20.205 HDP-2100-(679)-71-31 194,022 - Highway Planning and Construction 20.205 HDP-2100-(667)-71-31 860,735 - Highway Planning and Construction 20.205 STP-U-2100(634)-70-31 472,677 - Highway Planning and Construction 20.205 HDP-2100-(664)-71-31 36,753 - Highway Planning and Construction 20.205 STP-A-2100(688)-86-31 180,486 - Highway Planning and Construction 20.205 STP-A-2100(689)-86-31 283,953 - Highway Planning and Construction 20.205 STP-A-2100(692)-86-31 289,459 - Highway Planning and Construction 20.205 STP-A-2100(693)-86-31 108,771 - Highway Planning and Construction 20.205 HDP-2100-(678)-71-31 167 - Total Highway Planning and Construction Cluster 2,427,023 - Federal Transit Cluster Direct program Federal Transit-Formula Grants 20.507 202,953 - Federal Transit-Formula Grants 20.507 1,175,502 - Total Federal Transit Cluster 1,378,455 - Pass-through program from lowa Department of Transportation Formula Grants for Rural Areas 20.509 ICB-CY18 812 Transit Services Programs Cluster Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 IA-2016-026-022-10 50,667 - 195 City of Dubuque, lowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2019 Pass-through Federal Entity Amounts Passed- Federal Grantor/Pass-Through CFDA Identifying Through to Grantor/Program or Cluster Title Number Number Expenditures Subrecipients Department of Transportation(continued) Pass-through program from lowa Department of Public Safety Highway Safety Cluster State and Community Highway Safety 20.600 PAP 18-402-MOOP $ 9,139 $ - State and Community Highway Safety 20.600 PAP 19-402-MOOP 16,535 - Total Highway Safety Cluster 25,674 - Total Department of Transportation 3,961,186 - Environmental Protection Agency Direct program Brownsfields Assessment and Cleanup Cooperative Agreements 66.818 30,703 - Brownsfields Assessment and Cleanup Cooperative Agreements 66.818 48,204 - Brownsfields Assessment and Cleanup Cooperative Agreements 66.818 27,488 - Total Environmental Protection Agency 106,395 - Corporation for National and Community Service Pass-through program from lowa Commission on Volunteers AmeriCorps 94.006 17-AC-10 52,325 - AmeriCorps 94.006 17-AF-OS 12,085 - AmeriCorps 94.006 18-AC-10 122,832 - AmeriCorps 94.006 18-AF-OS 20,502 - AmeriCorps 94.006 18-FP-02 25,009 - Total Corporation for National and Community Service 232,753 - Total Federal Financial Assistance $ 21,790,927 $ 125,441 196 City of Dubuque, lowa Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2019 Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Dubuque, lowa, (the City) under programs of the federal government for the year ended June 30, 2019.The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position,fund balance, or cash flows of the City. Note 2- Significant Accounting Policies Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. Note 3 - Indirect Cost Rate The City has not elected to use the 10%de minimis cost rate. 197 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part I: Summary of the Independent Auditor's Results: FINANCIAL STATEMENTS Type of auditor's report issued Unmodified Internal control over financial reporting: Material weaknesses identified Yes Significant deficiencies identified not considered to be material weaknesses None reported Noncompliance material to financial statements noted? No FEDERAL AWARDS Internal control over major programs: Material weaknesses identified Yes Significant deficiencies identified not considered to be material weaknesses Yes Type of auditor's report issued on compliance for major programs: Unmodified for all major federal programs except for Community Development Block Grants/ Entitlement Grants, which was qualified Any audit findings disclosed that are required to be reported in accordance with Uniform Guidance 2 CFR 200.516: Yes Identification of major programs: Name of Federal Pro�ram CFDA Number CDBG - Entitlement Grants Cluster Community Development Block Grants/Entitlement Grants 14.218 National Resiliency Disaster Recovery Competition 14.272 Federal Transit Cluster Federal Transit- Formula Grants 20.507 Dollar threshold used to distinguish between type A and type B programs: $750,000 Auditee qualified as low-risk auditee? No 198 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part II: Financial Statement Findings 2019-001 Material Audit Adjustments Material Weakness Criteria:A properly designed system of internal control over financial reporting allows entities to initiate, authorize, record, process, and report financial data reliably in accordance with generally accepted accounting principles. Condition: During the course of our engagement, we proposed significant audit adjustments to accounts receivable, intergovernmental receivables, notes receivables, inventory, capital assets, accounts payable, and the schedule of expenditures of federal awards. Cause:The City's existing internal controls over accounts receivable, intergovernmental receivables, notes receivables, inventory, capital assets, accounts payable, and the schedule of expenditures of federal awards are limited. Effect:The effect of this condition was financial data not in accordance with generally accepted accounting principles. Recommendation:We recommend the City increase procedures over accounts receivable, intergovernmental receivables, notes receivables, inventory, capital assets, accounts payable, and the Schedule of Expenditures of Federal Awards. Views of Responsible Officials:We agree with the auditor's comments.The City of Dubuque Finance Department has experienced significant staff turnover, including all management staff, in the past twelve months.The following action will be taken to improve the situation. Staff recruitment efforts will focus on candidates with government accounting experience. In addition, outside training will be provided for existing staff on government accounting, certified annual financial report preparation, and audit workpapers. A budget/financial analyst was hired on January 28, 2020 to focus on grants and develop a process to assist departments with grant management and reporting.This new position will also complete the Schedule of Expenditures of Federal Awards and attend specialized grant training. Part III: Federal Award Findings and Questioned Costs: 2019-002 US Department of Housing and Urban Development CDBG—Entitlement Grants Cluster CFDA#14.218 Community Development Block Grant/Entitlement Grants Federal Award Numbers B-17-MC-19-0004, B-17-MC-19-0004, B-17-MC-19-0004,and B-17-MC-19-0004 for the fiscal year ended June 30, 2019 Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance and Material Noncompliance 199 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part III: Federal Award Findings and Questioned Costs: (continued) Criteria:A properly designed system of internal control over compliance with the requirements of federal programs allows entities to meet those requirements set forth by the federal government in administering federal grants.The Uniform Guidance (2 CFR 200.430) requires charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Records must support the distribution of the employee's salaries or wages among specific activities or cost objectives. Condition: During our testing of payroll expenditures and related time sheets,we noted that the time sheets maintained as part of the City's records did not reflect the specific activities being performed by the employee. Cause:The City's internal controls over compliance are not properly designed to capture the information required by Uniform Guidance. Effect:The City did not comply with the Uniform Guidance regarding employee records. Questioned Costs:Salaries and benefits of$246,995 were included in program expenditures. We were unable to determine the amount of questioned costs, if any, because we were unable to determine the actual time incurred by the employees. Context/Sampling:A non-statistical sample of 60 transactions, which included 10 payroll related items were selected for testing.The 10 payroll items tested accounted for$32,000 of the$246,995 of salaries and benefits included in program expenditures. Repeat Finding from Prior Year(sJ: No Recommendation:We recommend the City develop, document, and retain a formal time study that complies with the requirements of the Uniform Guidance. Views of Responsible Officials:We agree with the auditor's comments.The following action will be taken to improve the situation.The City of Dubuque is recording salary and wages based on actual activities performed in a day on timesheets, backed by outlook calendar attachments until another time study can be completed.The time study completed in FY 2019 was over 3 months and was documented by 30-minute intervals for each activity completed. Unfortunately, not every employee's documentation was placed in the permanent payroll files and was therefore unavailable for review and needs to be re-created in a new time study. 200 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part III: Federal Award Findings and Questioned Costs: (continued) 2019-003 US Department of Housing and Urban Development CDBG—Entitlement Grants Cluster CFDA#14.218 Community Development Block Grant/Entitlement Grants Federal Award Numbers B-17-MC-19-0004, 6-17-MC-19-0004, 6-17-MC-19-0004,and 6-17-MC-19-0004 for the fiscal year ended June 30, 2019 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: Federal regulations require the submission of quarterly financial reports of the program. Condition: Required quarterly reports for September 30, 2018 and December 31, 2018 were not filed with the granting agency. Cause:Staff turnover resulted in a miscommunication on the responsibility for submitting the quarterly reports (SF-425). Effect:The City did not comply with the reporting requirements. Questioned Costs: None. Context/Sampling: 2 of the 4 quarterly reports were not filed. Repeat Finding from Prior Year(sJ: No Recommendation:We recommend the City develop and implement procedures to ensure reports are prepared and reviewed in compliance with the reporting requirements of the grant. Views of Responsible Officials:We agree with the Auditor's comments. Officials found that HUD informs only those on the distribution list when a report is missing.This allowed a single employee to ignore the requests for quarterly reporting,without raising the awareness of anyone else in the organization that the reports were not completed.The following action will be taken to improve the situation.The City of Dubuque has mandated two employees receive notifications from HUD. Additionally, one employee is responsible for the preparation of the report, another is responsible for review and submission of the report.The Director is then responsible for the signature of approval.This ensures that three employees have responsibility and sign off to check the quarterly report has been submitted. Additionally,the Community Development Advisory Commission adopted a schedule of Federally Required Submissions, so they can monitor the status of those submissions. Employees that prepare the agenda for the Commission are not part of the submission process, and therefore are a secondary control to ensure the Commission receives documentation that required reports are filed. Commission meeting minutes from the Community Development Advisory Commission are placed on the City Council agenda for review and approval; therefore, a third control mechanism for ensuring required documentation is submitted timely. 201 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part III: Federal Award Findings and Questioned Costs: (continued) 2019-004 U.S. Department of Transportation CFDA 20.507, Federal Transit—Formula Grants Federal Award Numbers IA-2018-013-00 and IA-2019-022-00 for the fiscal year ended June 30, 2019 Procurement,Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria:The Uniform Guidance, Section 200.303 Internal Controls, requires the non-federal entity establish and maintain effective internal controls over federal awards that provide reasonable assurance that awards are being managed in compliance with federal statutes, regulations and the terms and conditions of the federal award. Non-federal entities are also prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement)that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. When a non-federal entity enters into a covered transaction with an entity at a lower tier,the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction.This verification may be accomplished by (1) checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA) and available at https://www.sam.gov/portal/public/SAM/, (2) collecting a certification from that entity, or(3) adding a clause or condition to the covered transaction with that entity. Condition:We tested compliance and internal controls over suspension and debarment and noted five vendors with fiscal year 2019 expenditures over$25,000, in which there was no documentation to support a System of Award Management (SAM)verification was performed to determine if the entity was suspended or debarred. Cause:There is a lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections. Controls were not adequately designed to ensure compliance with all of these requirements. Effect: Failure to provide documentation of performance of the SAM's verification being performed may result in disallowed cost. In addition, a lack of specific policies increases the overall risk that employees are not aware of the requirements with contracting and awarding contracts to lower tier entities. Questioned Costs: None reported 202 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part III: Federal Award Findings and Questioned Costs: (continued) Context/Sampling:All vendors with fiscal year 2019 expenditures over$25,000, which totaled six, were selected for suspension and debarment testing. Repeat Finding from Prior Years: No Recommendation:We recommend that management maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with the Uniform Guidance. Views of Responsible Officials:We agree with the auditor's comments.The City of Dubuque Finance Department and Transportation Services Departments have experienced significant staff turnover, including all management staff, in the past twelve months.The following action will be taken to improve the situation. A budget/financial analyst was hired on January 28, 2020 to focus on grants and develop a process to assist departments with grant management and reporting.This new position will also attend specialized grant training.The Finance Department will incorporate suspension and debarment checks into the procurement process to ensure compliance with grants. In addition,the Finance Department will train departments on the process of suspension and debarment checks related to grants. 2019-005 US Department of Housing and Urban Development CFDA#14.272 National Disaster Resilience Competition (CDBG-NDR) Federal Award Numbers 13-NDRI-001 and 13-NDRI-011 for the fiscal year ended June 30, 2019 Matching, Level of Effort, Earmarking and Reporting Material Weakness in Internal Control over Compliance Criteria:2 CFR Section 200.306 states that the recipient or subrecipient must meet all federal matching requirements, including recording and reporting verifiable and accurate documentation. Condition:The City did not have proper controls in place to document or track and report matching funds. Cause: Management failed to implement a system to track and report matching funds. Effect:Without a formal structure in place to monitor matching funds,the City was unable to accurately document and report the matching requirement. Questioned Costs: None. Context/Sampling:A non-statistical sample of 4 reports out of 11 reports were selected for testing. 203 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part III: Federal Award Findings and Questioned Costs: (continued) Repeat Finding from Prior Year(sJ: No Recommendation:We recommend the City perform additional review procedures relating to matching funds and reporting. Views of Responsible Officials:We agree with the auditor's comments.The following action will be taken to improve the situation.Two employees are responsible for preparing and then submitting reports on expenditures for the grant.The first prepares the report based on the financial reporting system,the second employee then takes that information and loads it into the State reporting system.There was not an additional step that required review that the submission matched the information provided to that employee.The City of Dubuque now requires the State submission report be reviewed for accuracy by a separate employee and recorded as reviewed by that employee be signature and placement into the draw folder. Part IV: Other Findings Related to Required Statutory Reporting: 2019-IA-A Certified Budget—Disbursements during the year ended June 30, 2019 did not exceed the budget by function. 2019-IA-B Questionable Expenditures—We noted no expenditures that we believe may not meet the requirements of public purpose as defined in an Attorney General's opinion dated April 25, 1979. 2019-IA-C Travel Expense—No expenditures of City money for travel expenses of spouses of City officials or employees were noted. 2019-IA-D Business Transactions—Business transactions between the City and City officials or employees are detailed as follows: Name,Title, and Transaction Business Connection Description Amount Mike Kerth, City employee, spouse is Supplies $ 19,263 co-owner of Steve's Ace Hardware Riley Fairchild, City employee, spouse is Services 12,695 owner of Fairchild Business Coaching Kevin Esser, City employee, spouse is Rehab Grant 10,000 Janice Esser Gina Hodgson, City employee, Crop Cover 990 spouse is Bob Hodgson 204 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part IV: Other Findings Related to Required Statutory Reporting(continued): In accordance with Chapter 362.5(3)(j) of the Code of lowa,the transaction with Gina Hodgson does not appear to represent conflict of interest since the total transaction was less than $1,500 during the fiscal year.The transactions with Mike Kerth, Riley Fairchild, and Kevin Esser may represent a conflict of interest since they were not entered into through competitive bidding in accordance with Chapter 362.5(3)(d) of the Code of lowa. 2019-IA-E Bond Coverage—Surety bond coverage of City officials and employees is in accordance with statutory provisions.The amount of coverage should be reviewed annually to ensure the coverage is adequate for current operations. 2019-IA-F Council Minutes—No transactions were found that we believe should have been approved in the Council minutes but were not. 2019-IA-G Deposits and Investments—No instances of non-compliance with the deposit and investment provisions of Chapters 12B and 12C of the Code of lowa and the City's investment policy were noted. 2019-IA-H Revenue Debt—The Stormwater Utility revenue capital loan notes include a requirement for the Utility to maintain rates in each year for the payment of the expenses of the Utility and to meet principal and interest on the notes. In fiscal year 2019,the net revenues of the Utility were less than the current year debt service requirement on the notes. No instances of non-compliance with the provisions of the Sewage Disposal Works or Water Utility revenue debt resolutions were noted. Recommendation—The City should review the debt covenant requirements and contact their bond consultants. Response—We agree with the auditor's comments. When the City of Dubuque issued Series 2015B State Revolving Fund loan,the dedicated source of repayment is from the flood mitigation fund (sales tax increment). The required coverage is being provided from sales tax increment. At the date of issuance, it was intended that if the flood mitigation fund has a sufficient balance to provide debt payments,the Series 2015B State Revolving Fund Loan could be excluded from the debt covenant calculation of stormwater revenue bonds. However,the loan documents for the Series 2015B State Revolving Fund Loan did not reflect excluding the series from the bond covenant calculation as intended.The following action will be taken to improve the situation. City of Dubuque staff have contacted the lowa Finance Authority to amend the loan agreement for the Series 2015B State Revolving Fund loan.The lowa Finance Authority has agreed to a loan amendment. The City of Dubuque will meet surety bond coverage for future fiscal years after the loan is amended. 205 City of Dubuque, lowa Schedule of Findings and Questioned Costs Year Ended June 30, 2019 Part IV: Other Findings Related to Required Statutory Reporting(continued): 2019-IA-I Annual Urban Renewal Report—The annual urban renewal report was properly approved and certified to the lowa Department of Management on or before December 1. However, we noted instances in which TIF debt balances did not reconcile with City records. Recommendation—The City should implement additional preparation and review procedures relating to the Annual Urban Renewal Report. Response—We agree with the auditor's comments.The City of Dubuque Finance Department has experienced significant staff turnover, including all management staff, in the past twelve months. The following action will be taken to improve the situation. Additional staff will be trained on preparing the Annual Urban Renewal Report so that an internal review can take place prior to submitting the report to the State of lowa. 2019-IA-J Tax Increment Financing—Chapter 403.19 of the Code of lowa provides a municipality shall certify indebtedness to the County Auditor. While performing our audit procedures, we noted instances in which TIF debt balances did not reconcile with City records. Recommendation—The City should implement additional preparation and review procedures relating to the annual TIF Debt Certification to the County. Response—We agree with the auditor's comments.The City of Dubuque Finance Department has experienced significant staff turnover, including all management staff, in the past twelve months. The following action will be taken to improve the situation. Additional staff will be trained on preparing the Tax Increment Financing certification of indebtedness so that an internal review can take place prior to submitting the report to Dubuque County. 2019-IA-K Solid Waste Tonnage Fees Retained—No instances of non-compliance with the solid waste fees used or retained in accordance with provisions of Chapter 455B.310 of the Code of lowa by the Dubuque Metropolitan Area Solid Waste Agency, a component unit of the City, were noted. 2019-IA-L Financial Assurance—The Dubuque Metropolitan Area Solid Waste Agency, a component unit of the City, has demonstrated financial assurance for closure and postclosure care costs by establishing a local government dedicated fund as provided in 567-113.14(6) of the lowa Administrative Code. 206 VGF Organizational Chart CITY OF DUBUQUE Dubuque Mayor& City Council Crenna Brumwell Mike Van Milligan, City Attorney City Manager Maureen Quann Cori Burbach Kelly Larson Heather Satterly Department Assistant City Assistant City Human Rights V AmeriCorps Attorney Manager Director I Managers Director Temwa Phiri, Marie Ware Collins Eboh Community Community Organizational Leisure Services Outreach AmeriCorps Engagement Department Coordinator Coordinator Equity Coordinator Manager Coordinator -� --� Volunteer Service Sites&Site Generation Fund Supervisors � AmeriCorps Members IOWA COMMISSION ON VOLUNTEER SERVICE VOLUNTEER GENERATION FUND GRANT AGREEMENT BETWEEN IOWA COMMISSION ON VOLUNTEER SERVICE 1963 Bell Ave, Suite 200 GRANT NUMBER:21-VGF-12 Des Moines, lowa 50315 (hereinafter"Volunteer lowa") EFFECTIVE DATE: January 1, 2021 AND City of Dubuque 2200 Bunker Hill Rd Dubuque, IA 52001 EIN: 42-6004596 (hereinafter"Fiscal AgenY') In consideration of the promises and mutual covenants and agreements contained herein, the Parties agree as follows: 1. GRANTEE /FISCAL AGENT. "Grantee" and "Fiscal AgenY' means the entities identified in the Volunteer Generation Fund Continuation application as found in the Grantee's account in IowaGrants.gov. For purposes of this AGREEMENT the Grantee and Fiscal Agent are the same entity and the terms are interchangeable. The Fiscal Agent shall ensure the minimum match requirements described in Article 8 of this Agreement are met. The Grantee shall have the operational responsibility of the Project. The Grantee and Fiscal Agent shall cooperate with each other to ensure all conditions of the Agreement are met. The Grantee and Fiscal Agent, its employees, agents and any subcontractors performing under this Agreement are not employees or agents of the State or any agency, division or department of the State simply by virtue of work performed pursuant to this Agreement. Neither the Grantee or Fiscal Agent nor its employees shall be considered employees of Volunteer lowa or the State for federal or state tax purposes simply by virtue of work performed pursuant to this Agreement. 2. GRANT PROJECT. "Project" means the activities and other obligations as defined in 42 U.S. Code § 12653p (c)(2)to be performed or accomplished by the Grantee as described in this Agreement, the award letter, and described in activities are found in the line items in the Grantee's "Grant Application" in IowaGrants.gov account and have specific performance targets. The Grantee shall be responsible for securing the local matching funds. The Fiscal Agent shall ensure the minimum match requirements described in Article 8 of this Agreement are met. The Grantee shall have the operational responsibility of the Project. The Grantee and Fiscal Agent shall cooperate with each other to ensure all conditions of the Agreement are met. 3. GRANT PERIOD. The term of the grant shall be from the Effective Date: 1/1/2021 to the Completion Date: 12/31/2021. 4. PRIOR EXPENSES. No expenditures made prior to the Effective Date may be included as Project costs for the purpose of this Grant Agreement. 5. UTILIZATION OF CONSULTANT(S). If consultant(s)are to be hired in association with the Project, the Grantee, in cooperation with the Fiscal Agent, is responsible for recruiting, selecting, and contracting (e.g. terms and conditions, scope of work, payment)with consultant(s). Prior to entering into subawards or contracts for activities funded by the award, but not identified or included in the approved application and/or award, Volunteer lowa must be notified and provide approval. 6. CONDITIONS TO DISBURSEMENT OF FUNDS. Unless and until the Grantee has submitted a Financial Management Survey which has been approved by Volunteer lowa, Volunteer lowa shall be under no obligation to disburse to the Grantee any amounts under the Grant Agreement. 7. TOTAL PAYMENT. Total payment of funds under this agreement is not to exceed $29,799.00 hereinafter"Award Amount,"for costs directly attributed to the Project as shown in Attachment A, unless modified by written amendment of this Agreement. All payments under this Agreement are subject to receipt by Volunteer lowa of sufficient funds for this activity. Any termination, reduction or delay of funds to Volunteer lowa shall, at the option of Volunteer lowa, result in the termination, reduction or delay of funds paid. 8. MATCH REQUIREMENTS. The Fiscal Agent shall ensure the accurate documentation of matching funds. The Grantee shall secure the matching funds in the following amount: at least 50.26% of the total budget amount. Funds or expenses used to fulfill the match requirements must be allowable costs under this Agreement. In no event may any expenditure be made for: 1)alcoholic beverages, including beer, wine or liquor, 2) any expenditures made prior to the Effective Date, 3) activities scheduled to occur after the grant end date, or 4) any Contract#21-VGF-12 City of Dubuque funds expended for an unlawful reason constitute an eligible match requirement. Grantees shall refer to OMB Cost Principles 2 CFR Part 200, Subpart E for additional requirements related to allowable kinds and sources of match and match documentation requirements. Grantees utilizing match funds from other Federal sources must have consent from the other Federal source allowing the use of the funds as match under this Grant. Grantees shall report the amount and sources of federal funds, other than those provided by CNCS, used to carry out its Program. This includes other federal funds expended by Program Subrecipients and operating sites. This information shall be reported on the Federal Financial Report (FFR). Grantees are expected to meet the budgeted match amount of the Grantee share for each reporting period, unless otherwise agreed upon by Volunteer lowa. If a Program fails to meet the matching requirements, Volunteer lowa will notify the Grantee in writing of the situation and request that the costs be brought into alignment with the budgeted federal and match percentages within one reporting period. If there is an on-going issue related to match, Volunteer lowa may notify the Financial Representative, Program Representative and/or the Authorized Representative of the Grantee agency. Volunteer lowa may suspend payment of reimbursement request(s) until the situation is corrected. 9. REPAYMENT OBLIGATION. In the event that any funds are deferred and/or disallowed as a result of any audits or expended in violation of this Agreement or the laws applicable to the expenditure of such funds, the Fiscal Agent shall be liable to Volunteer lowa for the full amount of any claim disallowed and for all related penalties incurred. If Volunteer lowa determines at any time, whether through monitoring, audit, closeout procedures or by other means that the Fiscal Agent has received grant funds or requested reimbursement for costs which are unallowable under the terms of this Agreement or applicable laws, the Fiscal Agent will be notified of the questioned costs and given an opportunity to justify questioned costs prior to Volunteer lowa's final determination of the disallowance of costs. If it is Volunteer lowa's final determination that costs previously paid by Volunteer lowa are unallowable under the terms of the Agreement, the expenditures will be disallowed and the Fiscal Agent shall immediately repay to Volunteer lowa any and all disallowed costs. In no event shall costs incurred before the Effective Date nor any expenditures for alcoholic beverages, including wine, beer or liquor, nor any funds expended for any unlawful reason be allowable costs under this Agreement. 10. REPORTING REQUIREMENTS. The Grantee shall submit the following reports to Volunteer lowa: ITEM NO. OF COPIES DATE DUE Payment Request Form/GAX in iowagrants.gov 25t" of each month (or on quarterly Claim dates provided in VGF Program Director Manual, if approved) Federal Financial Report (FFR) in iowagrants.gov July 25, 2021 October 25, 2021 and February 28, 2022 Final Federal Financial Report in iowagrants.gov Within 60 days of termination of grant agreement Performance Measures Reporting in iowagrants.gov April 15, 2021 July 15, 2021 October 15, 2021 January 15, 2022 Final Annual Report in iowagrants.gov Within 60 days of expiration or termination of grant agreement 11. PAYMENT PROCEDURES. All disbursements of proceeds shall be subject to receipt by Volunteer lowa of requests for reimbursement submitted by the Grantee. Requests for reimbursement shall be in form and content acceptable to Volunteer lowa. Each requisition shall be submitted to Volunteer lowa according to the schedule shown in Article 10. Programs are required to report all income generated in excess of that which is used to meet the grantee share of expenditures on the FFR to Volunteer lowa according to the schedule shown in Article 10. Federal funds cannot be drawn to support the Program until Program-generated funds (program income) have been fully expended. 12. PUBLICATIONS. The Grantee will include"Volunteer Generation Fund" on all public materials related to this project. This applies to both printed and on-line materials, such as: brochures, newsletters, websites, business cards, powerpoint presentations, posters, Facebook pages, twitter accounts, etc. In addition, as appropriate, grantees should include reference to the fact that the Volunteer Generation Fund grant funding is provided by AmeriCorps the agency through Volunteer lowa. Contract#21-VGF-12 City of Dubuque 13. DEFAULT. The occurrence of any one or more of the following events shall constitute cause for Volunteer lowa to declare the Grantee and Fiscal Agent in default of its obligations under this Agreement: a) Material Misrepresentation. If at any time any representation, warranty or statement made or furnished to Volunteer lowa by, or on behalf of, the Grantee in connection with this Grant Agreement or to induce Volunteer lowa to make a grant to the Grantee shall be determined by Volunteer lowa to be incorrect, false, misleading or erroneous in any material respect when made or furnished and shall not have been remedied to the Volunteer lowa's satisfaction within thirty (30) days after written notice by Volunteer lowa is given to the Grantee. b) Lack of Progress/Failure to Meet Program Requirements. If there is a failure of the Grantee to make substantial and timely progress toward performance of the Program or when the Grantee has failed to comply with the Agreement, award conditions or standards. Full program requirements are outlined in the Agreement and supporting materials. Some key areas of program requirements are meeting Performance Measure targets, responsiveness to Volunteer lowa communication on compliance issues, timely correction of compliance issues, timely and accurate program and financial reporting. c) Noncompliance. If there is a failure by the Grantee to comply with any of the covenants, terms or conditions contained in this Agreement. d) Program Incompletion. If the Program, in the sole judgment of Volunteer lowa, is not completed on or before the Completion Date. e) Misspending. If the Grantee expends Grant proceeds for purposes not described in the application, this Agreement, or as authorized by Volunteer lowa. Prior to issuing a formal notice of default for any of the events identified under Article 13, Volunteer lowa may, on reasonable notice to the Grantee, take action to compel the Grantee to complete corrective action as required by Volunteer lowa. Volunteer lowa shall have the final authority to assess whether the Grantee is making adequate progress on their performance measures and other program goals and requirements. Volunteer lowa may require underperforming Grantees to submit Corrective Action Plans designed to increase the Program's performance. Volunteer lowa reserves the right to monitor and measure the achievement of program performance at any time during or after the Completion Date. Corrective action may involve the following: a) Suspend Payments. Volunteer lowa may suspend the Agreement and withhold future payments under the Agreement until the program is brought into compliance or develops a corrective action plan and timeline designed to bring the program into compliance that is approved by Volunteer lowa. Volunteer lowa may allow such necessary and proper costs which the Grantee could not reasonably avoid during the period of suspension provided that Volunteer lowa concludes that such costs meet the requirements of the federal regulations. b) Partial Repayment. Volunteer lowa may require partial repayment of Grant proceeds which allows partial credit for the performance targets or programmatic goals which have been met. c) Other Remedies. Volunteer lowa may require other remedies following the parties' unsuccessful good faith attempt to resolve any event of default giving rise to Volunteer lowa seeking to exercise the enforcement of this clause. Volunteer lowa shall issue a written notice of default providing therein a fifteen (15) day period in which the Grantee and Fiscal Agent shall have an opportunity to cure, provided that cure is possible and feasible. 14. TERMINATION. This Agreement may be terminated in the following circumstances: a) by either party, without cause, after thirty (30)days'written notice; b) immediately, as a result of the Grantee or Fiscal AgenYs default under this Agreement and failure to cure within the time period provided; c) immediately, as a result of the termination or reduction of funding to Volunteer lowa or the deauthorization of Volunteer lowa to engage in activities or conduct business under this Agreement; or d) immediately upon written mutual agreement by all parties to terminate the Agreement. 15. REMEDY UPON TERMINATION. In the event of termination of this Agreement or reduction of the Agreement amount, the exclusive, sole and complete remedy of the Grantee and Fiscal Agent shall be payment for Project costs expended prior to termination. 16. ASSIGNMENT AND DELEGATION. The Grantee or Fiscal Agent may not assign, transfer or convey in whole or in part this Agreement without the prior written consent of Volunteer lowa. For the purpose of construing this clause, a transfer of a controlling interest in the Grantee or Fiscal Agent shall be considered an assignment. The Grantee or Fiscal Agent may not delegate any of its obligations or duties under this Agreement without the prior written consent of Volunteer lowa. 17. AMENDMENT. (a)Writing Required. The Grant Agreement may only be amended through written prior approval of Volunteer lowa through IowaGrants.gov. Examples of situations where amendments are required include Contract#21-VGF-12 City of Dubuque extensions for completion of Project activities, changes to the Project including, but not limited to, alteration of existing approved activities or inclusion of new activities. (b) Unilateral Modification. Notwithstanding paragraph "a" above, the Volunteer lowa may unilaterally modify the Contract at will in order to accommodate any change in the Edward M. Kennedy Serve America Act or any change in the interpretation of the Act or any applicable Federal, State or local laws, regulations, rules or policies. A copy of such unilateral modification will be given to the Recipient as an amendment to this Contract. An amendment will be denied if it substantially alters the circumstances under which the Project funding was originally approved or if it does not meet requirements set forth in 261 lowa Administrative Code. Cumulative transfers among currently budgeted direct cost categories which are less than 10% of the total approved budget, if the federal award is at least$100,000, do not require a budget modification. 18. COMPLIANCE WITH LAWS AND REGULATIONS; DECLARATION OF THE GRANTEE AND FISCAL AGENT. The source of funding for the Grant is a grant from the Corporation for National Service for the Volunteer Generation Fund Program, CFDA Number 94.021. The Grantee and Fiscal Agent shall comply with all applicable federal, state and local laws, rules, ordinances, regulations and orders. The Grantee shall comply with the provisions of the Edward M. Kennedy Serve America Act, the Corporation's regulations (42 U.S.C. S.12501 ET seq.), Volunteer Generation Fund Grant General & Specific Terms and Conditions, and all other applicable laws and regulations. The Grantee and Fiscal Agent declares that it has complied with all federal, state, and local laws regarding business permits and licenses that may be required to carry out the work to be performed under this Agreement. The Grantee is responsible for ensuring adequate general liability coverage for the organization, employees and volunteers, including coverage of volunteers engaged in on-and off-site project activities. In order to comply with Volunteer lowa's National Service Criminal History Check (NSCHC) Policy, Grantee staff (as identified)are required to comply with the Corporation for National and Community Service's Criminal History Check Rule. The requirement applies to Volunteer Generation Fund (VGF) Grantee staff who are considered "covered" under the NSCHC definitions. All Grantee staff that are covered individuals under the requirements of the Rule will have their background checks initiated by Volunteer lowa on or before their first day of work. For the purposes of this check, the Grantee will complete necessary forms and follow instructions provided by Volunteer lowa to complete the check. In general, this includes a National Sex Offender Registry check and a FBI fingerprint based check. If the prospective employee resides in another state at the time of application, a state criminal records check from the state of residence is also required. For the purposes of this policy, all Grantee staff will be considered to have recurring access to vulnerable populations as defined in the Rule, and therefore, the FBI fingerprint-based check is also required. Volunteer lowa will be responsible for initiating, completing and considering all checks. All checks will be retained confidentially in the Volunteer lowa files. Only Grantee staff who have met NSCHC requirements will be eligible to attribute time to the VGF grant(federal share or match). The CNCS background check requirements do not apply to individuals who do not appear in the VGF budget (federal share or match) or to contractors/consultants. 19. COMPLIANCE WITH EEO/AA PROVISIONS. The Grantee and Fiscal Agent shall comply with the provisions of federal, state and local laws, rules and executive orders to insure that no employee or applicant for employment is discriminated against because of race, religion, color, age, sex, sexual orientation, gender identity, national origin, or disability. A breach of this provision shall be considered a material breach of this Agreement. 20. INDEMNIFICATION AGAINST LOSS OR DAMAGE. The Grantee and Fiscal Agent agrees to indemnify and hold harmless the State and its officers, appointed and elected officials, board and commission members, employees, volunteers and agents (collectively the "Indemnified Parties"), from any and all costs, expenses, losses, claims, damages, liabilities, settlements and judgments (including, without limitation, the reasonable value of the time spent by the Attorney General's Office, and the costs, expenses and attorneys'fees of other counsel retained by the Indemnified Parties directly or indirectly related to, resulting from, or arising out of this Agreement, including but not limited to any claims related to, resulting from, or arising out of: any breach of this Agreement; any negligent, intentional or wrongful act or omission of the Grantee or Fiscal Agent or any agent or subcontractor utilized or employed by the Grantee or Fiscal Agent; the Grantee or Fiscal AgenYs performance or attempted performance of this Agreement, including any agent or subcontractor utilized or employed by the Grantee or Fiscal Agent; any failure by the Grantee or Fiscal Agent to make all reports, payments and withholdings required by federal and state law with respect to social security, employee income and other taxes, fees or costs required by the Grantee or Fiscal Agent to conduct business in the State of lowa; or any violation of any rights of any third party. The Grantee and Fiscal AgenYs duties and obligations under this section shall survive the termination of this Agreement and shall apply to all acts or omissions taken or made in connection with the performance of this Agreement regardless of the date any potential claim is made or discovered by Volunteer lowa or any other Indemnified Party. 21. RIGHT TO REVIEW AND OBSERVE; ACCESS TO RECORDS. Volunteer lowa shall have the right to review and observe, at any time, completed work or work in progress related to the Agreement. The Grantee and Fiscal Agent shall permit Volunteer lowa or its agents to access and examine, audit, excerpt and transcribe any directly Contract#21-VGF-12 City of Dubuque pertinent books, documents, reports, papers and records of the Grantee and Fiscal Agent relating to orders, invoices, or payments or any other documentation or materials pertaining to this Agreement. Upon the request of Volunteer lowa, the Grantee and Fiscal Agent shall deliver to Volunteer lowa or its agents said documentation or materials. 22. PUBLIC RECORDS; RECORDS RETENTION. All records submitted to or inspected by Volunteer lowa regarding this Agreement, including this Agreement, shall be public records and subject to the Open Records Law in lowa Code chapter 22. All records of the Grantee and Fiscal Agent relating to this Agreement shall be retained for a period of three (3) years following the submission date of Volunteer lowa's final FFR covering the grant. A chart detailing disposition dates of past grants can be found in the VGF Program Director Manual and on the Volunteer lowa website. In addition to financial records and supporting documentation, this includes statistical records, evaluation and program performance data, member information and personnel records and any other records needed to document compliance with federal requirements and to justify costs and matching share. 23. AUDITS. Grantees expending $750,000 or more in federal awards in their fiscal year must have these funds audited in accordance with 2 CFR Chapter I, and Chapter II. In an annual agency-wide audit, the audit and accompanying management letter(or other accompanying documents) shall be submitted to Volunteer lowa within 30 days after the completion of the audit, unless a longer period is agreed to by both parties. At a minimum, the report must show revenues by source: state and local; and expenses by category; administrative costs and enrollee costs. Grantees expending less than $750,000 in federal awards in a year are exempt from any federal audit requirements for that year, but shall comply with audit requirements prescribed by state or local law. Grantees that have an audit or financial review performed that is inclusive of a grant period(s) covered by this agreement must submit a copy of the audit or review to Volunteer lowa within 30 days after completion. Volunteer lowa may engage the Auditor of State in conducting a review or audit at any time. If such an engagement occurs, the Grantee must cooperate with the process and provide records and files to enable the Auditor of State to conduct a thorough review. 24. SURVIVAL OF AGREEMENT. If any portion of this Agreement is held to be invalid or unenforceable, the remainder shall be valid and enforceable. 25. GOVERNING LAW. This Agreement shall be interpreted in accordance with the law of the State of lowa, and any action relating to the Agreement shall only be commenced in the lowa District Court for Polk County or the United States District Court for the Southern District of lowa. 26. FINAL AUTHORITY. The decision of Volunteer lowa shall be binding on the Grantee and Fiscal Agent. Volunteer lowa shall have the final authority to assess whether the Grantee and Fiscal Agent has complied with the terms of this Agreement. 27. INTELLECTUAL PROPERTY; USE OF NAME OR STATE'S INTELLECTUAL PROPERTY. All concepts, tapes, compilations or other work product procured or created by the Grantee and Fiscal Agent or its/their employees or agents for Volunteer lowa in connection with this Agreement shall be the property of Volunteer lowa. Volunteer lowa shall be deemed to be the author of such work product and all rights in the work product including copyrights and other rights, title and interest in such materials. Accordingly, Volunteer lowa may adapt, change, edit or use these materials in combination with the works of others and may publish the materials. If for any reason Volunteer lowa is not deemed to be the author and owner of these materials for all purposes then this Agreement shall be considered an irrevocable, perpetual assignment by the Grantee and Fiscal Agent to Volunteer lowa of all rights it may have in any work product. The Grantee and Fiscal Agent shall take any steps necessary to ensure that persons working on behalf of the Grantee and Fiscal Agent will not have any claim to the work product or the rights in the work product. The Grantee and Fiscal Agent agrees it will not use Volunteer lowa and/or State's name or any of their intellectual property, including but not limited to, any State, state agency, board or commission trademarks or logos in any manner, including commercial advertising or as a business reference, without the expressed prior written consent of Volunteer lowa and/or the State, except as otherwise required by Article 12 of this Agreement. 28. COMPLIANCE WITH IOWA CODE CHAPTER 8F. If the Agreement is subject to the provisions of lowa Code chapter 8F, the Fiscal Agent shall comply with lowa Code chapter 8F with respect to any subcontracts it enters into pursuant to this Agreement. Any compliance documentation, including but not limited to certifications, received from subcontractors by the Fiscal Agent shall be forwarded to Volunteer lowa. 29. LEGISLATIVE CHANGES. The Fiscal Agent expressly acknowledges that the Project is subject to legislative change by either the federal or state government. Should either legislative body enact measures which alter the Project, the Fiscal Agent shall not hold Volunteer lowa liable in any manner for the resulting changes. Volunteer lowa shall use best efforts to provide thirty (30)days'written notice to the Fiscal Agent of any legislative change. Contract#21-VGF-12 City of Dubuque During the thirty (30)-day period, the parties shall meet and make a good faith effort to agree upon changes to the Agreement to address the legislative change. Nothing in this paragraph shall affect or impair Volunteer lowa's right to terminate the Agreement pursuant to the termination provisions. The requirements of this paragraph shall apply to the Grantee and Fiscal Agent as well as any of its subcontractors or subrecipients. 30. JOINT AND SEVERAL LIABILITY. If the Grantee or Fiscal Agent is a joint entity, consisting of more than one individual, partnership, corporation or other business organization, all such entities shall be jointly and severally liable for carrying out the activities and obligations of this Agreement, and for any default of activities and obligations. 31. WAIVER. Except as specifically provided for in a waiver signed by duly authorized representatives of Volunteer lowa, Grantee, and Fiscal Agent, failure by either party at any time to require performance by the other party or to claim a breach of any provision of the Agreement shall not be construed as affecting any subsequent right to require performance or to claim a breach. 32. CONFLICT OF INTEREST. The Fiscal Agent represents, warrants, and covenants that no relationship exists or will exist during the Agreement period between the Fiscal Agent and Volunteer lowa that is a conflict of interest. The provisions of lowa Code chapter 68B shall apply to this Agreement. If a conflict of interest is proven to Volunteer lowa, Volunteer lowa may terminate this Agreement pursuant to Paragraph 12 of this Agreement, and the Fiscal Agent shall be liable for any excess costs to Volunteer lowa as a result of the conflict of interest. The Fiscal Agent shall establish safeguards to prevent employees, consultants, or members of governing bodies from using their positions for purposes that are, or give the appearance of being, motivated by the desire for private gain for themselves or others with whom they have family, business, or other ties. The Fiscal Agent shall report any potential, real, or apparent conflict of interest to Volunteer lowa. The requirements of this paragraph shall apply to the Grantee and Fiscal Agent as well as any of its subcontractors or subrecipients. 33 IMMUNITY FROM LIABILITY. Every person who is a party to the Agreement is hereby notified and agrees that the State, Volunteer lowa, and all of their employees, agents, successors, and assigns are immune from liability and suit for or from Fiscal Agent's and/or its subrecipients' or subcontractors' activities involving third parties and arising from the Agreement. Pursuant to lowa Code chapter 669, Volunteer lowa and the State of lowa are self- insured against all risks and hazards related to this Agreement. No separate fund has been established to provide self-insurance, and the State of lowa is not obligated to establish any such fund during the term of this Agreement. 34. HEADINGS OR CAPTIONS. The paragraph headings or captions used in this Agreement are for identification purposes only and do not limit or construe the contents of the paragraphs. 35. DOCUMENTS INCORPORATED BY REFERENCE. The following documents are hereby incorporated by reference: (a) Budget, as found in Grantee's IowaGrants.gov account. (b)Application, as found in Grantee's IowaGrants.gov account. (c) Grant Terms and Conditions, as found at https://www.nationalservice.qov/resources/terms-and- conditions-cncs-qrants (d) Edward M. Kennedy Serve America Act, as found at https://www.nationalservice.qov/sites/default/files/documents/1990 serviceact as%20amended%20throu qh%20p1%20111-13.pdf (e ) lowa Volunteer Generation Fund Continuation Grant Request for Applications (RFA) (f) CNCS Application Instructions, Certifications on page 40 and 41, found at https://nationalservice.gov/sites/default/files/documents/2020%20ASN%20Application%201nstructions%2 OFINAL.508.pdf 36. ORDER OF PRIORITY. In the event of a conflict between documents, the follow order or priority shall be applied: (a)Articles 1-38 of this Grant Agreement. (b)Application, as found in Grantee's IowaGrants.gov account. (c) Budget, as found in Grantee's IowaGrants.gov account. (d) Grant Provisions. (e) Edward M. Kennedy Serve America Act, as found at https://www.nationalservice.aov/sites/default/files/documents/1990 serviceact as%20amended°/o20throu gh%20p1%20111-13.pdf (f) lowa Volunteer Generation Fund Continuation Grant Request for Applications (RFA). Contract #21-VGF-12 City of Dubuque 37. INTEGRATION. This Agreement contains the entire understanding between the Grantee, Fiscal Agent, and Volunteer Iowa and any representations that may have been made before or after the signing of this Agreement, which are not contained herein, are nonbinding, void and of no effect. None of the parties has relied on any such prior representation in entering into this Agreement. 38. IOWAGRANTS.GOV. "IowaGrants.gov" means Iowa’s Funding Opportunity Search and Grant Management System. This system allows you to electronically apply for and manage grants received by the state of Iowa. Persons accessing the system for this purpose are required to register online at www.IowaGrants.gov. The Volunteer Iowa reserves the right to require the Recipient to utilize the IowaGrants.gov system to conduct business associated with this Contract. IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed, effective as of the date stated in Section 3, GRANT PERIOD. FOR FISCAL AGENT: Michael Van Milligen, City Manager FOR VOLUNTEER IOWA: Adam Lounsbury, Executive Director APPENDIX A. 2021 VOLUNTEER GENERATION I �� ^ FUND RFA- BUDGET NARRATIVE WORKSHEET You must enter your budget directly in IowaGrants. The purpose of the budget checker is to serve as a tool for you as you work through your budget.The checker is formatted to show errors as a help. Please enter your calculations and budget information for CNCS and Grantee share in the cells below.The information included in the Budget Worksheet should be identical to the information you enter in the IowaGrants budget. Cells in RED have an error,see the"Note"for assistance with any errors. Section I CNCS Share Grantee Share TOTAL A.Personnel Coordinator(835 horus @ 23.83/hour) $19,898 $19,898 Assistant City Manager(48 hours @78.79/hour-includes fringe) $3,782 $3,782 Assistant City Attorney(48 hours @86.68/hour-includes fringe) $4,161 $4,161 City Attorney(24 hours @103.15/hour-includes fringe) $2,476 $2,476 Human Rights Director(48 hours @68.19/hour-includes fringe) $3,273 $3,273 Community Engagement Coordinator(150 hours @40.80/hour-includes fringe) $6,120 $6,120 Organizational Equity Coordinator(150 hours @ 39.97/hour-includes fringe) $5,996 $5,996 $0 $0 $0 Section I.A Personnel Total $19,898 $25,807 $45,705 B.Personnel Frinqe Benefits Note:If a fringe benefit amount is over 30%,please list covered items separately and justify the high cost.Holidays,leave,and similar vacation benefits are not included in the fringe. Coordinator Fringe(FICA @$1523+IPERS @$1879) $3,402 $3,402 $0 $0 $0 $0 $0 $0 $0 $0 $0 Section I.B Personnel Fringe Benefits Total $3,402 $0 $3,402 C.Staff Travel Volunteer lowa Required travel to training(2 trips to Des Moines @.575/mile(agency rate)*800 miles $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Section I.0 Staff Travel Total $0 $0 $0 E.Supplies Note:You must individually list any single item costing$1,000 or more. Laptop for Community Outreach Coordinator(Agency Rate of$2,80Q includes laptop,2 monitors+c� $2,800 $2,800 $0 $0 $0 $0 $0 $0 $0 $0 $0 Section I.E Supplies Total $0 $2,800 $2,800 F.Contracts&Consultants Note:Daily rate must be included in the calculation. $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Section I.F Contracts&Consultants Total $0 $0 $0 G.1 Staff Traininq $o $o $o $o $o Section I.G.1 Staff Training Total $0 $0 $0 H.Evaluation $o $0 $0 $0 Section I.H Evaluation Total $0 $0 $0 I.Other Propram Operatinq Costs Volunteer Transportation Support-Bus Fair(100 11-ride punch cards*$15=$1500) $1,500 $1,500 Volunteer Childcare Reimbursement(200 hours @$15/hour) $3,000 $3,000 Criminal History Checks($30/staff @ 7 staff) $210 $210 Web-Based Volunteer Portal($150/month=$1800) $1,500 $1,800 $0 $0 $0 $0 $0 $0 Section I.I Other Program Operating Costs Total $5,010 $1,500 $6,510 Section I Total � $28,310 $30,107 $58,417 Section II:Administrative/Indirect Costs CNCS Share Grantee Share TOTAL A:Corporation Fixed Percentaqe Method If you are using a State or Federally Approved Indirect Cost Rate,do not enter amounts here,enter in B. Corporation Fixed Amount $1,489 $1,489 Commission Fixed Amount $o Section III.A Total $1,489 $0 $1,489 B:Federallv Approved Indirect Cost Rate Method If you are using the Corporation Fixed Percentage Method,do not enter amounts here,enter in A. Indirect Cost Rate using MTDC Method:" (enterRate) $o Corporation Fixed Amount Commission Fixed Amount $o Section III.B Total(enter totals in eGrants) $0 $0 $0 Section III Total $1,489 $0 $1,489 Budget Total $29,799 $30,107 $59,906 Match Percent 49.74% 50.26% Note: "These calculations assume the Modified Total Direct Costs(MTDC)method is used for the Federally Approved Indirect Cost Rate and are maximums if all amounts reported to Section I of the grant are eligible to have the indirect rate applied to them. A manual calculation should be performed for maximum total CNCS and Grantee Share Administration and maximum for Section 111.8 if an organization with a federally approved indirect rate uses a base other than MTDC or if MTDC is used but certain amounts in Section I and ll are not part of the base that the rate should be applied to. In such a case,the formulas in the yellow ce//s in Section ll Grantee Share should be disregarded, and the a��licant should enter the annronriate numbers in nlace of the formulas. This worksheet is adapted from a form originally created by the OneStar Foundation of Austin,Texas. � �� Application 381552-2021 Volunteer Generation Fund Grant 384579-City of Dubuque Equitable Community Service Volunteer Generation Fund 21-23 Status: Under Review Original Submitted Date: 11/16/2020 2:20 PM Last Submitted Date: 12/05/2020 9:18 AM Primary Contact AnA User ld HEATHER.SATTERLY@IOWAID Heather Marie Satterly First Name* First Name Middle Name Last Name Title: AmeriCorps Director Email: hsatterl@cityofdubuque.org Address: 2200 Bunker Hill Rd Dubuque lowa 52001 City* City State/Province Postal Code/Zip 563-513-5536 Phone:* Phone Ext. Program Area of Interest AmeriCorps Competitive Fax: Agency Organization Information Organization Name: City of Dubuque Organization Type: City GOvemment DUNS: 09-310-5302 Organization Website: www.cityofdubuque.org Address: 50 West 13th Street Dubuque lowa 52001 City State/Province Postal Code/Zip 563-589-4210 Phone: Ext. Fax: 563-589-4221 Benefactor Vendor Number 00002128728 VGF Acknowledgements I understand that our organization is expected to become an active member of the Volunteer Centers of lowa. Yes I understand that our organization is responsible for developing a Yes system for collecting and analyzing data related to the VGF grant. Our organization will submit required progress reports,expense reports/claims,Federal Financial Reports(FFR),closeout reports Yes and other reports as detailed in the grant agreement. I understand that our agency will be expected to fully participate in training and technical assistance sessions related to VGF, including conference calls and other webinar and(pending Yes guidance from health officials)in-person training opportunities that will be scheduled in advance. I agree that our organization will participate and cooperate with evaluation efforts conducted by Volunteer lowa or its designees. Yes I agree that our organization will comply with the branding requirements of VGF,including use of Yes I understand that our agency is expected to have a locally administered on-line connecting site with functionality that connects prospective volunteers with nonprofit volunteer Yes opportunities.I understand that the state will provide a statewide portal as an option that meets this requirement. I agree that our agency will create account(s)on Rallyhood and regularly monitor and participate in discussions on the site. Further,I agree to keep Volunteer lowa informed of significant Yes issues that impact our VGF grant,such as personnel changes, funding challenges,etc. I agree that our organization will maintain updated organizational policies and procedures in accordance with CNCS requirements and OMB circulars and regulations.I further agree to provide Yes copies or a link to requested policies and procedures upon receipt of the VGF grant. I further agree that if our organization elects not to participate in the statewide portal(for this purpose),we will maintain an active and up-to-date account on the statewide platform to enable citizens to connect from the statewide portal to local Yes opportunities.In addition,I understand that our local site must have the ability to manage volunteers during times of disaster. Please select the population size of the largest city within the organizations service area,based on the average population from the 2010 census data. 20,000 and greater P/ease list the name of the largest city within the organizations service area. Dubuque, lA Narrative 1. Connect people with opportunities to serve As a local government entity, the City of Dubuque has developed key partnerships with many local non-profits and schools in our community. Our City is guided by the principles of Planning, Partnership and People and we actively engage in partnerships with local non-profits, schools and businesses to advance racial equity within our community. The Dubuque Volunteer Center will actively build relationship with at least 60 local non-profits, government departments, and schools to determine and assess volunteer needs and their abilities to recruit, train and retain volunteers. The volunteer *REQUIRED� will support these organizations by referring volunteers that meet their needs regarding skill sets Build relationships with local nonprofit organizations,S�noois and timeframe. The program expects that 80%, or and government entities that utilize volunteers in order to learn about their volunteer needs and to refer prospective volunteers to 48, organizations will increase their efficiency, their organizations based on the volunteers'skills, interests and effectiveness, and/or program reach as a result of abilities. capacity-building services provided by the Volunteer center and the volunteers. The Volunteer Center will work with at least 250 volunteers to identify their skills, interests and abilities to connect them with the best organization to create the best opportunity for long-term volunteer retention. The program's priority lies in engaging community members of diverse communities, including women, black, indigenous, and people of color, people with disabilities, and vulnerable populations. The program anticipates that of the 250 volunteers that will be recruited, 100 of those volunteers will be new and from Diverse backgrounds. `REQUIRED` Use,update and maintain an active Get Connected account for the purposes of volunteer recruitment and management.Work The City of Dubuque anticipates the use of the Get with local volunteers and agencies to register and utilize Get Connected system to implement effective volunteer Connected as the portal for volunteer recruitment,matching and data collection.(Training and technical assistance on the Get recruitment and management. The Volunteer Connected statewide platform will be provided to grantees to Center will engage local organizations to advertise enable them to effectively utilize this system to increase their their volunteer needs using Get Connected. capacity to recruit and match volunteers to meaningful roles based on skills and interests.) Volunteers will be encouraged to register using the Get Connected system and track their volunteer Grantees may request approval to have an alternative locally hours using the system. The program will build a administered online connecting site with functionality that connects nonprofits volunteer opportunities and volunteers and database of available volunteers, their skills and the ability to manage volunteers during times of disaster.These their interests to effectively match them with grantees not participating in the statewide platform must maintain an updated posting on the statewide site with information and zip appropriate organizations. codes included for their service areas and a link from the system to their local site to facilitate volunteer connection. 2. Increase capacity for organizations to engage volunteers in meaningful service. The City of Dubuque will work directly with organizations in need to volunteers to develop strong recruitment, retention and recognition strategies through monthly meetings with organizations. Additionally, all organizations will be encouraged to develop strategies around support diverse populations in volunteerism. The City of `REQUIRED� Dubuque will work with these organizations to Increase the capacity of organizations to implement effective create equitable policies around Diversity, EqUlty volunteer management best practices,such as by providing or and Inclusion. The program will provide quarterly partnering to provide coaching,training,technical assistance, newsletters that will highlight the importance of professional development opportunities,best practice sharing, a„dio�suppo�c. equitable policies and leveraging diverse populations in volunteerism. Volunteers will be surveyed following volunteer opportunities to identify positives and negatives of the volunteer opportunity. The data will be reviewed by the program and shared with the partner organization in an effort to increase impact and retain volunteers. The program will work with nonprofits, schools and government organizations to ensure that volunteer *REQUIRED* opportunities are accessible, meaningful and impactful. One of the most effective ways is to Work with nonprofits,schools and government organizations to identify what skills the organization needs and what identify skill-based volunteer opportunities. types of volunteers best suit their needs. The program will work closely to develop needs=profiles around these organization. The City of Dubuque recognizes that community engagement can strengthen the City?s presence within our local community and throughout the State of lowa. Additionally, fostering and encouraging community engagement by City staff not only shines a positive light on the generosity of staff and their departments, it can also contribute to overall workplace satisfaction. The City encourages staff to participate in City-sponsored community engagement activities or volunteer activities in support of the City, by offering work schedule *REQUIRED� flexibility and paid leave opportunities for all full Engage skill-based volunteers within your own agency. t1171@ alld p81�-tllll@ @Illp�Oy@@S Wh0 WOfk a Illllllll"lUlll of twenty (20) hours per week. As volunteer opportunities arise, employees are encouraged to communicate with their supervisor regarding their interest in participating when the volunteer activity conflicts with their normally scheduled work hours. Supervisors are encouraged to utilize reasonable discretion in balancing operational needs against the goal of facilitating employee participation in these engagement activities. In doing so, The City strives to uphold the mission, core values, and culture of the institution. As an organization that believes strongly in servant- leadership, the City of Dubuque will not only lead *REQUIRED* by example, we will encourage other organizations Share information about the Employer Volunteer Initiative and the to develop Employer Volunteer Initiatives. The City benefits of employee volunteerism with employers.(Information Will encourage organizations who partner with the about the Employer Volunteer Initiative is available at www.volunteeriowa.org/employers.) Volunteer Center to consider development of their own volunteer policies, while also encouraging location businesses to engage in volunteer service. 'OPTIONAL` Develop a fee-based program including community research, program development,marketing,training,recruitment, placement,tracking and evaluation and continuous improvement for the project. *OPTIONAL* f.Ensure participation from organization leadership,a board member,and volunteer manager(or relevant staf�in the Service Enterprise Initiative,including an assessment,check-in meetings, and training modules.Work toward becoming a certified Service Enterprise or serve as a hub.Information about the Service Enterprise Initiative can be found at https://www.volunteeriowa.org/SEI 3. Promote Volunteering The Program will work in partnership with the Dubuque National Service Partnership to enhance the recognition programming for National Service Recognition Day in April. The event will consist of *OPTIONAL� nominating an organization/entity that supports Develop a community volunteer recognition program,including National Service Participants and nominations for submission of at least one nominee for a state volunteer award. Nat1011al S@fVIC@ PaP'tlClpalltS. Th@ prOgl"am WIII aISO take nominations from community members for Extra Mile Day in partnership with Extra Mile America to highlight community members who have gone an extra mile in their community. "OPTIONAL* Conduct one-day service projects for Martin Luther King,Jr. Day (on MLK Day annually)and 9-11 Day of Service and Remembrance(on 9/11 annually)and are encouraged to participate in other Days of Service,as appropriate for the community and program design. 4. Develop internally and/or support partners in developing local programming/projects designed to use volunteerism as a solution to natural disasters and other community problems. The City of Dubuque is an active participant and leader within the Emergency Management in Dubuque. The AmeriCorps Director participates in the Dubuque's Community Organizations Active in `OPTIONAL� Disaster (COAD) group and is actively part of the groups Volunteer Reception Center (VRC) In partnership with local Emergency Management officials, develop(or support an existing system)for engaging unaffiliated Committee. The VRC conducts 2 VRC trainings volunteers during times of disaster. gaCll y@af, focusing on how to set up and implement the VRC during times of disaster. The City of Dubuque also regularly has drills on Emergency Disaster situations and supporting the community during times of need. As a Volunteer Center, the City of Dubuque will use this to support it's efforts on Equitable Fine and Fee Reform. Fines and fees assessed by local governments disproportionately affect low-income and communities of color through administrative and classist barriers. The City of Dubuque is implementing fine and fee reform strategies in an effort to reduce burdens on these communities. Best practices in Equitable Fine and Fee Reform, `OPTIONAL� supported by the Fines and Fees Justice Center Identify other programming that can be operated/managed by the and the San Francisco Financial Justice Project, Volunteer Center to address community needs,Su�n as Serv��e- allow community service to be an option in lieu of learning.Applicants are encouraged to consider programming that will generate revenue or resources as a way to build paying a fine or fee. The City of Dubuque will Susta�nab�i�ty for tne pro�e�t. implement the option for community member's to complete volunteer service within the community in lieu of paying the fine. While there are barriers than can exist for the completion of the community service, the Volunteer Center will help support the community member as they identify an organization to volunteer for and to identify and overcome barriers that may exist for them, such as transportation and childcare, and will provide resources to allow service to be an option. Our project meets the following State Service Plan Priorities: 3.) Building a Culture and Climate for Service; 4.) Expanding lowa?s Volunteer Base The City of Dubuque AmeriCorps Program heavily supports the Multicultural Family Center, which is the only community center in the Greater Dubuque Area that focuses on supporting families from diverse backgrounds, races, religions, and cultures. The City of Dubuque?s AmeriCorps Programs have focused on Diversity, Equity and Inclusion as part of it?s driving force for the last 3 years. For the last two years, the AmeriCorps Director has implemented DEI as a mandatory training that all "OPTIONAL� AmeriCorps Members receive. As part of this training, the program looks through an individual c.Engage volunteers in meaningful service within the Corporation for National and Community Services focus areas and/or state lens as to why AmeriCorps Members need to priorities. More information on the CNCS focus areas can be understand other perspectives and how their own found on their website at:http://www.nationalservice.gov/focus- areas.More information about lowa priorities can be found in the identities and experience color their perspectives. State Service Plan at: https://volunteeriowa.org/documenUstate- Th2 pl"Ogram tl"aI1lS m2mb21'S 011 blaS, ValU2S, service-plan-2019-2022 privilege, race, culture, gender, sexual orientation and disability, among many other topics. The underlying theme that all members are trained to understand and drive their service is that our program treats people the way THEY want to be treated. The DEI training is adapted from the City of Dubuque?s own DEI trainings that are done with all City staff and open to community organizations. The AmeriCorps Director is part of the Intercultural Competency and DEI facilitation team and leverages this team to bring in experiences facilitators to the AmeriCorps Members. The trainings evolve from year to year to continue to advance equity in Dubuque and the AmeriCorps Program. Organizational Capacity Provide a brief history of your work as an organization,including the year the organization was established. In addition, describe how the volunteer center activities connect to the organizational mission and advances the goals of the agency. The City of Dubuque, chartered in 1837, believes in creating an equitable community of choice by being a data-driven & outcome focused high perFormance government built on four pillars: Equity, Resiliency, Sustainability and Compassion. The City of Dubuque City Council develops and sets goals, policy agenda top priorities and high priorities, as well as management agenda top priorities and high priorities based on the City mission and vision statements. These goals and priorities set the tone and expectations of the City government plan for the next 2 years, driving each department and division within the organization to collect data, measure performance, and continually strive to create meaningful impact for community members. All departments have performance measures that connect to the City goals and priorities. Data is Organizational History collected on a regular basis and reported annually to the City Council and the community in the City annual budget review process. During this budget review process, all departments present the updates to perFormance measures and impacts to the City Council for a decision on the next years budget and goals. In 2020, the City Council prioritized the following items as part of it's Policy Agenda: Equitable Fine and Fee Reform, Equitable Poverty Prevention Plan Implementation, Food Insecurity, the Dubuque Dream Center (Non-profit), the Fountain of Youth (Non-profit), and Four Mounds (Non-Profit); and it's Management Agenda: City Racial Equity Toolkit and COVID-19 Response. Having a Volunteer Center as part of the City of Dubuque allows us to leverage the City's Council's goal and priorities to support Provide specific examples of your organizations experience and past accomplishments in the proposed areas of activity and your experience operating and overseeing a program comparable to the one proposed. (Current and former grantees only-Please describe: 1. Challenges or hurdles faced in previous grant years and steps or actions taken to overcome these roadblocks. If you noticed any activities that went well and which you plan to expand or build upon in the future,please detail those in this section as well.Describe how the engagement of lowans in meaningful service and the number of volunteer opportunities has increased in your service area as a result of previous VGF funding. 2. Describe your success in meeting past performance measures. If you were unable to meet your performance measures,please identify any challenges you had with tracking,reporting or meeting identified performance measures and steps you have taken to overcome these challenges.) The City of Dubuque has received federal AmeriCorps funding since 2007. The City of Dubuque is a Municipal Corporation governed by an elected mayor and six-member council. The City relies on its expert personnel to plan and implement the grant and provides in-kind administration, personnel and fiscal support. The City Council reviews all grant and budget documents each year. The City has held AmeriCorps grants since 2007, and has effectively implemented AmeriCorps programming within the organization and with outside organizations. Dubuque was named an All-America City by the National Civic League five times in just 12 years! The All-America City award recognizes communities whose citizens work together to identify and tackle community-wide challenges and achieve uncommon results. It is the nation?s most prestigious and oldest civic recognition program. Organizational Experience and Accomplishments The projects for which Dubuque received this distinction each year are: 2019: Inclusive Dubuque, Imagine Dubuque, Community Health Impacts, Bee Branch Creek Restoration, and Dubuque Eats Well Coalition 2017: Dubuque Campaign for Grade-Level Reading 2013: Veteran-Oriented Programs, Workforce- Development Efforts, and the Historic Millwork District Revitalization 2012: Plan to Improve Third-Grade Reading 2007: America's River Project, Downtown Master Plan, and Crescent Community Health Center Dubuque scored 100 on the 2018 Municipal Equality Index, issued by the Human Rights Campaign (HRC), in partnership with the Equality Federation Institute. The index is a ranking of municipalities across the country based on the inclusiveness of their laws, policies, and services for lesbian, gay, bisexual, transgender, and queer (LGBTQ) residents. The City has never had a position that is focused solely on volunteer generation, but has several departments that manage volunteers internally. This step towards becoming a Volunteer Center is not outside the realm of what the City of Dubuque does. We are a leader in our community, which is evident in our community partnerships and achievements. Identify the key program and fiscal positions responsible for your proposed program,and the percent of time dedicated to the program. Explain relevant experience that staff has for administering a grant and program like VGF,or if a key staff position is to be hired, the qualifications that will be sought. Heather Satterly is the AmeriCorps Director for the City of Dubuque and is responsible for the grant- writing for all CNCS-based grants. Heather will oversee the VGF funds and the Community Outreach Coordinator, which is being position that is being requested as part of the City of Dubuque's budget process. If approved, the position will start in July 2021. The Volunteer Outreach Coordinator will be responsible for engaging volunteers and organizations and will play a key roll in support volunteers who participate in the Equitable Fine and Fee Service Program. The Community Outreach Coordinator will work closely with the Equitable Fine and Fee Reform Committee to develop and implement a pilot program while also actively recruiting and referring community volunteers to non-profits being engaged by the Volunteer Center. The Community Outreach Coordinator will work closely with the City Attorney's office, the Police Department, Utility Staff Responsibilities Billing and Human Rights departments to work directly with community members who choose community service as a way to pay their fines and fees. This position will work with the participant by providing guidance and resources to successfully complete their community service, while also referring them to resources that can help the from having to go through the program in the future. This position will develop a successful model to help community members find success. This position will work closely with outside organizations to coordinator service activities and meet the needs of the Community through service. Other key staff that will play an important part in this grant are as follows: Cori Burbach is the Assistant City Manager for the City of Dubuque and is in charge of overseeing the city's efforts regarding community needs and engagement. Cori will work with the Community Outreach Coordinator to determine internal departments and external organizations to strategically identify organizations who would benefit from the Volunteer Center's services. Kelly Larson is the Human Rights Director for the City of Dubuque and is responsible for identifying inequities and barriers in the community and working with the Human Rights Department staff (Temwa and Collins) to address these inequities and barriers. Temwa Phiri is the Community Engagement Coordinator for the City of Dubuque and is responsible for developing connections with local community members, groups and organizations it address racial equity. Temwa will be a key part of our efforts to build relationships with low-income and communities of color to identify barriers that exist that prevent these communities in engaging in volunteer service. Collins Eboh is the Organizational Equity Coordinator for the City of Dubuque and is responsible for identifying structural barriers and inequities that exist within the City that prevent communities of color and low income communities from participation. Collins is a key part of this team, as he leads the Equitable Fine and Fee Reform and will work with the Volunteer Center on how to successfully implement a structure that supports equitable volunteerism as a way for these communities to shed barriers Crenna Brumwell is the City Attorney and Maureen Quann is the Assistant City Attorney for the City of Dubuque and are responsible for identifying eligible participants who can participate in the Equitable Fine & Fee Reform Community Service option (ensuring that participants tracked by the program would not be considered "Court-Ordered" Volunteer Service, which is tracked seperately) Describe your capacity to manage a federal grant and to provide on-site monitoring of financial and other necessary systems.Provide examples of other federal grants received,including amount and duration. (Current and former grantees only-Please describe your success in meeting past performance measures. If you were unable to meet your performance measures,please identify any challenges you had with tracking,reporting or meeting identified performance measures and steps you have taken to overcome these challenges.) The City of Dubuque has managed federal grants for many years; including Federal AmeriCorps Grant Funding (10+ years, average of$250,000); Community Development Block Grant (Approximately 1,000,000, yearly), and Housing and Urban Development Grants (11,000,000, yearly). The City of Dubuque's Finance department has recently gone through a restructure to allow for an increased monitoring and compliance schedule for federal grants; including a Grant analyst that Management and Monitoring ensures the financial integrity of each grant. The City of Dubuque is also in the process of selecting a new financial system that will allow for a more clear and transparent process. The City of Dubuque strongly believes in compliance and accountability and is familiar with the complex requirements associated with federal CNCS funding. The AmeriCorps Director, with over 6 years of lowa AmeriCorps Grant Management, will oversee the implementation of the VGF funding to ensure that federal compliance standards and expectations are adhered to. P/ease describe the community to be served by the program,including population,geographic location,and demographics of those served. Describe any documented community needs or results of recent community needs assessments.Document the level of local philanthropic support,including any funding commitments already in place. (Current and former grantees only-Please describe: 1. The number of years the Volunteer Center has received VGF funding,and why continued funding is needed to support the Volunteer Center. Describe plans to ensure the Volunteer Centers sustainability without VGF funds in the future,including your success in obtaining diverse non- federal support for the VGF project in previous years and any plans for continued or new support.Discuss the non-federal commitments(in- kind and cash)that you have obtained, the additional commitments you plan to secure,and how they will be used to support this project. 2.If you are requesting increased funding from the current grant(or previous grants for former grantees),p/ease describe the expanded work that will be completed with the additional revenue.) The community to be served by this program is Dubuque, IA and the greater Dubuque area. The 2019 estimated total population of the Greater Dubuque area is 97,311 with the total population of the City of Dubuque is 57,637 according to the 2010 US Census. The City of Dubuque population by race is White = 91.7%, Black or African American = 4.0%, Hispanic or Latino = 2.4°/o, Asian = 1.1%, Native Hawaiian and Other Pacific Islander = 0.5%, and American Indian and Alaska Native = 0.3%. The current FY 2019-2021 Mercy One Community Health Need Assessment identified the Community Assets and Need top 5 needs as: 1. Opioid Use and Abuse; 2. Obesity & Overweight; 3. Alcohol Use and Abuse; 4. Mental Health Access; 5. Influenza Immunizations. The Dubuque County 2018 CHNAHIP identified Healthy Behaviors and Lifestyles; Disease Infection Control; Healthcare Access and Environment Health as the highest needs in the community. In the current CHNAHIP being conducted in Dubuque County, questions are being posed about Racism has a Community Health concern. This is significantly relevant to our grant proposal, project and efforts as a City. Describe the level of community involvement in developing your program structure. What community stakeholders were involved or consulted for the development of the volunteer center program,and what is the level of internal organizational support and external community support for the project?What plans do you have for community stakeholder involvement in the future? As part of the Equitable Fine and Fee Reform, the committee will be implementing a community survey in an effort to understand the impact of fines and fees on community members. As part of the community survey, the committee will gauge what options community members would choose to resolve their fines and fees- whether that would be payments plans or community service option. Additionally, the survey will identify what barriers could impact participation in payment plans or community services. There is significant internal Community Support support for this project, from City Council to individual departments. The significant support from internal employees comes from a desire to make a difference and make positive and equitable change in the community. Our work as a City Government is driven by the needs in our community. We are actively working to pivot resources to address critical needs. We believe that the implementation of a City-driven Volunteer Center will allow us to be more efficient and effective in meeting the community's every changing needs. Cover Sheet-General Information Authorized Official Name Heather Satterly Title AmeriCorps Director Organization City of Dubuque If you are an individual,please provide your First and Last Name. Address 2200 BUNKER HILL RD DUBUQUE lowa 52001 City/State/Zip* City State Zip Telephone Number 563-690-6171 E-Mail hsatterl@cityofdubuque.org Fiscal Officer/Agent Please enter the"Fiscal Officer'for your Organization. If you are an individual,please provide your First and Last Name. Name Elena Fox Title Grant Budget Analyst Organization City of Dubuque Address 50 W 13th Street Dubuque lowa 52001 City/State/Zip City State Zip Telephone Number 563-589-4141 E-Mail efox@cityofdubuque.org County(ies)Participating, Involved,or Affected by this Proposal Dubuque COunty Congressional District(s)Involved or Affected by this Proposal 1st-Rep.Abby Finkenauer(D) Congressional Map lowa Senate District(s)Involved or Affected by this Proposal 50 District Map lowa House District(s)Involved or Affected by this Proposal 1,99, 100 District Map Minority Impact Statement Question#1 1.The proposed grant programs or policies could have a disproportionate or unique POSITIVE IMPACT on minority Yes persons. This program will be focused on helping Communities of Color and Low-Income communities in Dubuque engage in volunteer service by providing direct engagement, If YES,describe the positive impact expected from this project financial support to overcome barriers such as transportation and childcare, and to help these communities experience the many ways that a person can volunteer in their community. Women, Person/s with a Disability, Blacks, Latinos, Indicate the group(s)positively impacted. Asians, Pacific Islanders,American Indians,Alaskan Native Americans, Other Question#2 2.The proposed grant project programs or policies could have a disproportionate or unique NEGATIVE IMPACT on minority No persons. If YES,describe the negative impact expected from this project. If YES,present the rationale for the existence of the proposed program or policy. If YES,provide evidence of consultation with representatives of the minority groups impacted. Indicate the group(s)negatively impacted. Question#3 3.The proposed grant project programs or policies are NOT EXPECTED TO HAVE A DISPROPORTIONATE OR UNIQUE NO IMPACT on minority persons. If YES,present the rationale for determining no impact. Certification I hereby certify that the information on this form is complete and accurate,to the best of my knowledge. Yes Name of Person Submitting Certification. Heather Satterly Title of Person Submitting Certification AmeriCorps Director Budget Grantee Share Federal Share Total Project Costs Budget Category Match% Local Match CNCS Funds Fed+Local Section I Personnel Expenses $25,807.00 $19,903.00 0.56 45710.0 Personnel Fringe Benefits $0.00 $3,402.00 0 3402.0 Staff Travel $0.00 $0.00 0 0 Supplies $2,800.00 $0.00 1.0 2800.0 Contractual and Consultant Services $0.00 $0.00 0 0 Training $0.00 $0.00 0 0 Other Program Operating Costs $1,500.00 $5,010.00 0.23 6510.0 Section II. Administrative $0.00 $1,489.00 0 1489.0 Totals $30,107.00 $29,804.00 59,911.0 VGF Performance Measures Number of organizations that received capacity building services 60 Number of organizations that increase their efficiency, effectiveness,and/or program reach as a result of capacity- 48 building services provided Number of staff and community volunteers that received training 75 Number of volunteers leveraged(recruited,coordinated,and supported by your grant) 250 Number of hours served by leveraged volunteers 1250 Number of individuals who served as leveraged volunteers who are NEW volunteers 100 Number of hours leveraged volunteers served that were by NEW volunteers 500 Supporting Documentation File Name Description File Size 2021 VGFExhibitABudgetNarrativeWor ksheet(1).xlsx VGF Budget Narrative 85 KB 2021VGFExhibitB Timeline ALL.docx VGF Timeline 59 KB City of Dubuque VGF Clarifications.docx GVF Application Clarifications 16 KB CSPL Letter of Support.pdf CSPL Letter of Support 290 KB FY19 Dubuque CAFR_2020_03_30_Final.pdf City of Dubuque Audit 5.1 MB MFC Letter of Support.pdf MFC Letter of Support 216 KB VGF In-Kind Job Descriptions.pdf Job Descriptions 248 KB VGF organizational chart.pdf Organizational Chart 170 KB �u6uque TI-IE CITY OF nTTR ��'�"��; �'� Carnegie-Stout �-"� `—' "—` � � � P [1BLIC LIBRARY �� Masterpieee on the �Vlississippi zoi�*zoi9 / c,��,� �z�� sL��f��s. Camegie-5tout Public LiUrary 360 West ]]tli 5treet DuUuque.lorva 52pp1-4b97 (563}589-�}22$nf�ice (563)589-4217 ��vw.dvbuc�ue.li b.ia.us No�ember 16, 2020 Volunteer lowa 1963 Bel! A�enue, 5uite 20D Des Moines, IA 50315 RE: Equitable tommunity 5er�ice Project—Letter of Support Dear VoEunteer lowa: On behalf of the Carnegie 5tout Public Library, please accept this letter of support for the City of Dubuque in their application for their Equitable Community Ser�ice Project. The mission of the Carnegie-Staut Public Library is#o impro�e the quality of life by providing resources for indi�idual enjoyrnent, en[ightenment, anc! knawledge and that ent�ance the literacy of youth. Carnegie-Stout Public Library serves the Dubuque and surrounding communities with a collection af a�er 180,000 volumes, 400 �eriodical and newspaper�ubscriptions, and a wide �ariety of audio and �ideo materials.The Youth Services Department places an emphasis on the emerging li#eracy needs of the youngest children, providing programs and materials for children of all age as we[I as materials and services to teens. The Carnegie Stout Public Library has benefitted from community service and cammunity engagement through out our history. However, we do not often see many�olunteers from diverse backgrounds. We wouEd be excited to see more volunteers that represent the chiidren of our community, which can in turn, help the library's reach grow. If you require mare informatian, please contact us at dday@dubuque.lib.ia.us or 563-589-4225. Regards, � ' , �.v �� G Danielle Day Youth Services Manager 3fi0 W 11th Street, Dubuque, IA 52000 Ser�ice People Integrity Responslbi{ity Innovation Tearnwork Multicultural � FAMILY CENTER TheRubySuttonBuilding� DUBUQUE November 16, 2020 Volunteer Iowa BOARD OF 1963 Bell Avenue, Suite 200 DIRECTORS Des Moines, IA 50315 RE: Equitable Community Service Project—Letter of Support Officers: Chris Johnson Dear Volunteer Iowa: President On behalf of the Multicultural Family Center, please accept this letter of support for the Marlene Woller City of Dubuque in their application for their Equitable Community Service Project. Vice President The Multicultural Family Center empowers all families and community members of Danielle Stowell Dubuque to reach their potential and build unity through diversity, equity, and Secretary inclusion. On July 9, 2005, the Multicultural Family Center began as a grassroots Abhay Rawal organization that met in a storefront at 1340 White Street. Eventually, a strategic Treasurer decision was made to align more closely with the City of Dubuque. As part of the formation of this public/private partnership, we moved to a City-owned space at 1157 Members: Central Avenue on September 15, 2009. Our partnership with the City has allowed us to evolve as a nonprofit organization in many other important ways, solidifying our Claudette Bees sense of purpose as we move forward. Pauline Chilton Dubuque has struggled with racial inequities since it is inception as a City, and we May Ann Conzett continue to struggle. Our organization was birthed out of a need for diverse Dr. Mary Gitau communities to have a space within Dubuque and we continue to serve our diverse Doug Henry community members. Representation matters more than ever. The Multicultural Family Kelly Larson Center supports the City of Dubuque's efforts to engage more communities of color, Evelyn Nadeau low-income and marginalized community members in community service. Our John Stewart organization and our community would benefit substantially from volunteers who look Scott Theisen like the youth that we serve, and for these youth to engage with people from different backgrounds. STAFF We believe this project will help us achieve our mission of: "The Multicultural Family Jacqueline Hunter Center envisions an equitable and inclusive Dubuque built on a foundation of Director understanding and collaboration across all cultural groups committed to producing Sarah Petersen engaged families and community members. The Center serves as an inviting and safe Assistant Director place for community members, stimulates connections, and provides programs to foster Heidi Zull civic engagement and social and economic success." Site Supervisor Yara Lopez If you require more information, please contact us at info@mfcdbq.org or Site Supervisor 563-582-3681. Tessie Strohm AmeriCorps , `y� Teen S ecialist �` �+ � � a � �.� � p � '��.j J,I%+;��,,�- . ` _.� � �, ,.� _ , ;. �— �� R" � �: Chris Johnson �� AE�;= " ` ' � ,u�,.:, Multicultural Family Center #.`"'�'� - � ��" Board President �� ; �; � � � ii ' � � � � TO: Interested Persons and Organizations FROM: City of Dubuque City Attorney's Office SUBJECT: Job Opportunity ASSISTANT CITY ATTORNEY DEPARTMENT: City Attorney's Office ANNUAL SALARY RANGE: $79,685 to $104,062 GENERAL STATEMENT OF DUTIES: Performs legal duties under the supervision of the City Attorney; performs related work as required. DISTINGUISHING FEATURES OF THE CLASS: Under the supervision of the City Attorney, conducts the legal activities of the City. Work involves responsibility for providing sound and efficient legal services to the City Manager, City Council, boards, commissions and other municipal officials. Work includes the preparation and presentation of all cases in court for the City, whether the City is plaintiff, defendant or intervenor, and the investigation and disposition of claims against the City. EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Under the supervision and direction of the City Attorney, drafts and reviews the draft of ordinances, resolutions, contracts and other legal documents; prepares civil cases for trial and investigates claims and complaints by or against the City; tries cases before city, state and federal courts and commissions; prepares legal opinions for the City officials and governing bodies with respect to suits to be filed, warrants to be issued or other legal action; contacts attorneys, claimants, insurance companies, and others concerning damage claims, special assessment proceedings, license fees and other difficulties or infractions; attends various City commission and board meetings to advise on legal problems and questions; performs related work as required by the City Attorney. KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Ability to prepare and conduct cases effectively. Ability to research, organize, interpret and apply legal principles and knowledge to complex legal problems. Ability to make clear and pertinent statements, orally and in writing. Ability to establish and maintain effective working relationships with employees, officials of other departments and the general public; demonstrates ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships; demonstrated ability to be a team player; desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Experience in the practice of law or law- related field, including some experience involving municipal law. Graduation from a recognized school of law. Admitted to the lowa Bar. APPLICATION: Please submit an application to Barry A. Lindahl, City Attorney, Suite 330, 300 Main Street, Dubuque, lowa 52001-6946 by December 20, 2010. The City Attorney's Office may be contacted at (563) 583-4113. The employment application, benefit summary and job description are available at www.cityofdubuque.orq. Women, minorities and qualified persons with disabilities are encouraged to apply. AN EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER HUMAN RIGHTS DIRECTOR DEPARTMENT: Human Rights GENERAL STATEMENT OF DUTIES: Manages the activities of the Human Rights Department; performs related work as required. DISTINGUISHING FEATURES OF THE CLASS: This is responsible administrative work in directing the activities of the Human Rights Department. The work in this class involves responsibility for administering the City's Human Relations Ordinance; investigating complaints of discrimination in employment, public accommodations, housing and credit; initiating, conducting and administering education and out-reach programs and administering the City's Affirmative Action Program. The employee in this class reports to the City Manager and receives policy direction from the Human Rights Commission. The work requires the exercise of independent judgment and is performed with relative independence. Work is reviewed by the Human Rights Commission and the City Manager through reports, conferences and results achieved. EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Receives, investigates, and makes determinations on the merit of civil rights complaints, handling mediation and conciliation when necessary; solves civil rights complaints at the lowest level and process complaints which mature into formal charges; conducts jurisdictional reviews and legal analyses and refers nonjurisdictional complaints to the appropriate agency; develops programs and cooperates with other agencies and organizations, both public and private, in planning and conducting programs designed to eliminate racial and cultural tensions; confers with representatives of Federal, State and local agencies and citizen groups on human rights issues and activities; reviews legislative issues relating to human rights issues, and attends meetings of professional organizations; evaluates complaint trends and the progress of human rights programs; prepares agenda items for Human Rights Commission Meetings, and performs commissioner orientation and training; develops general policies of review by the Human Rights Commission; confers with the Human Rights Commission and the City Manager on department activities and provides advice on human rights issues; prepares long range plans, budgets, work programs and annual reports related to the various activities of the department; administers the City's Affirmative Action program by reviewing contract compliance, assisting in implementation, monitoring training, upward mobility and promotion programs as it relates to protected class employees and assisting in goal-setting; supervises professional and technical employees in the Human Rights Office and oversees recordkeeping activities; reviews and analyzes methods and perFormance to find better ways of increasing effectiveness and improving results; participates in the Management Team; maintains good public relations. KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Thorough knowledge of the origin and cause of discrimination and the source of current information in human relations and related fields; good knowledge of the current trends and developments in equal employment opportunity and contract compliance programs relating to affirmative action; knowledge of alternative service level (modified zero base) budgeting systems and perFormance based evaluation systems; knowledge of organizational development concepts, techniques and philosophies; knowledge of Civil Rights law; knowledge of administrative procedural law; knowledge of negotiation and facilitation techniques; knowledge of investigative techniques; knowledge of applied statistics; knowledge of test validation principles and techniques; ability to evaluate the needs of the community and effectiveness of social programs; ability to plan, organize, present and promote outreach and education programs; ability to write detailed analytical reports; ability to communicate effectively, both orally and in writing; ability to perForm conflict resolution in highly charged and emotional situations; ability to keep accurate and confidential records; ability to plan, assign, supervise and coordinate the activities of employees; ability to determine long- range needs and to plan and organize work for the accomplishment of objectives; ability to establish and maintain effective working relationships with commission members, employees, city, state and federal officials, representatives of other agencies and the general public; ability to make decisions, recognizing established practice, and to use resourcefulness and tact in solving problems; demonstrated ability to follow a participatory result-oriented, cost-conscious management style and to be sensitive to the human needs of the city organization and community; sensitivity to the attitudes, actions and reactions of protected class persons and to be able to project this to the growth of community understanding and behavior; desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Considerable professional experience in a human rights agency, preferably at the management level, and graduation from an accredited college or university, supplemented by advanced course work in law, public administration, social work, sociology, psychology or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. AN EQUAL OPPORTUNITY EMPLOYER 1998 CITY ATTORNEY GENERAL STATEMENT OF DUTIES: Conducts the legal activities of the City. DISTINGUISHING FEATURES OF THE CLASS: Work involves responsibility for providing sound and efficient legal services to the City Council, City Manager, Department and Division Managers, boards, commissions and other municipal officials. Work includes the preparation and presentation or supervision of litigation before courts and other tribunals for and against the City, and the investigation and recommendation of the disposition of claims by and against the City. Supervises Assistant City Attorneys and Administrative Staff. Prepares budget and financial documents for City Attorneys Office EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Drafts or reviews drafts of ordinances, resolutions, contracts and other legal documents; prepares civil cases for trial; investigates claims and complaints by or against the City; represents the City in litigation before city, state and federal courts and administrative agencies and commissions or supervises outside counsel who represent the City; prepares legal opinions for City officials and governing bodies with respect to suits to be filed or other legal actions; contacts attorneys, claimants, insurance companies, and others concerning damage claims and other legal issues; attends City Council meetings and various City commission and board meetings to advise on legal issues and questions. KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Ability to prepare and conduct litigation effectively. Ability to research, organize, interpret and apply legal principles and knowledge to complex legal problems. Ability to make clear and accurate statements, orally and in writing. Ability to establish and maintain effective working relationships with City employees, officials of other departments and the general public; demonstrates ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships; demonstrated ability to be a team player; desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Substantial experience in the practice of law or law-related field, including significant experience involving municipal law; graduation from an accredited law school; member of the lowa bar. ASSISTANT CITY MANAGER GE-44 GENERAL STATEMENT OF DUTIES: The Assistant City Manager perForms responsible administrative work in conducting legislative analysis and coordinating the City's intergovernmental relations and public affairs efforts to enact and influence legislation affecting the City and identify and pursue governmental and non-governmental funding opportunities for City activities; and perForms related work as required. The ideal candidate possesses the ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships; works effectively as a member of a team; and desires to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. DISTINGUISHING FEATURES OF THE CLASS: The employee in this class is responsible for conducting legislative analysis and coordinating the City's intergovernmental relations and public affairs efforts to enact and influence legislation affecting the City, identifying and cultivating grant opportunities with philanthropic foundations and organizations and maintaining effective working relationships with local, state, federal and other governmental officials. The work is performed as assigned by the City Manager in accordance with general policies and guidelines established, and is reviewed through conferences, reports and results achieved. The scope of the assignments require independent judgment, discretion, diplomacy and tact. The nature of the work performed requires the employee to establish and maintain effective working relationships with other City employees, business and community groups, local, state and federal elected and appointed government officials,foundations, representatives of the media and the general public. ESSENTIAL DUTIES: • Prepares policy analysis and recommendations for the City Manager's consideration on a wide variety of legislative issues; • Analyzes and evaluates legislative issues as they develop and as assigned by the City Manager; • Meets with City, county, state and federal elected and appointed government officials in order to maintain effective working relationships and alliances; • Researches grant opportunities in order to identify and develop additional revenue sources for the City; and community needs and reports findings and recommendations to the City Manager as part of the City's planning process related to the development of legislative and funding initiatives; • Cultivates grant opportunities with philanthropic foundations and organizations; • Serves as the City's legislative liaison; • Conducts studies and develops information in support of the City's legislative initiatives; • Attends meetings, conferences, workshops and training sessions and reviews publications to remain current on legislation that may affect the City; and meetings of the City Council and various legislative committees; • Provides technical assistance and advice to other City departments in preparing grant applications; and a wide variety of staff support to the City Manager; • Monitors changes in the lowa Administrative Code; • Assists the City Manager in keeping the City Council informed; • Coordinates meetings with state and federal legislators and their staff; • Interprets the City's legislative initiatives through news releases, speeches, radio addresses and contacts with community groups, both public and private; • Participates in the Management and Department Manager teams. ESSENTIAL KNOWLEDGE, SKILLS AND ABILITIES: • Considerable knowledge of the principles, practices and ethics of public administration; research techniques, methods and procedures; federal and state legislative processes and issues; federal and state grant programs and grant application and administration processes; the relationships within City government and with other levels of government; the protocols of county, state and federal governments; grant opportunities made available through philanthropic organizations and foundations; and legislative lobbying policies, practices and techniques. • Knowledge of organizational development concepts, techniques and philosophies. • Skilled at writing clear and concise reports, memorandums and letters; analyzing legislative programs and developing successful lobbying plans and programs; communicating clearly, both orally and in writing; establishing and maintaining effective working relationships with local, state and federal elected and appointed government officials, City employees, representatives of other agencies and the general public; planning and organizing work for the accomplishment of objectives; working effectively in complex political environments; condensing complicated legislative issues into easily understandable written and oral presentations; and working independently and managing multiple projects simultaneously. • Ability to make decisions, recognizing established practices and use resourcefulness and tact in solving problems; handle confidential information with tact and discretion; and perform a wide variety of duties and responsibilities with accuracy and speed under pressure of time-sensitive deadlines. ACCEPTABLE EXPERIENCE AND TRAINING: Considerable experience in working with legislative bodies and in grants procurement and possession of a bachelor's degree in Business or Public Administration, Political Science or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. RESIDENCY REQUIREMENT: Employee shall establish their principle place of residence within the corporate limits of the City of Dubuque as soon as practicable after appointment, but within two years of appointment. FLSA STATUS: Exempt The City of Dubuque is an equal opportunity employer. All applicants will receive consideration for employment without regard to race, color, religion, age, sex, sexual orientation, gender identity, national origin, disability or veteran status. Formatted 09-03-2020 kd City of Dubuque-Class Specification Bulletin Close this window _ Americorps ��:-_��r.�. �r_=_.. . �� P rog ra m D i recto r Class Code: 1185 ,41.i�!a�r��it��•t��rr riu�lvfrrcr-.-,'p,i:� Bargaining Unit: General Employees CITY OF DUBUQUE Established Date: May 29, 2014 Revision Date: Aug 31, 2017 SALARY RANGE $55,000.00 Annually DESCRIPTION: DEPARTMENT: Leisure Services ANNUAL SALARY: $55,000 GENERAL STATEMENT OF DUTIES: The AmeriCorps Program Director is responsible for providing leadership to and management of the AmeriCorps Partners in Learning program. General duties include program and site management; community engagement and strengthening; recruiting, training and supervising AmeriCorps members; grant writing and reporting; working in partnership with the Dubuque Community Schools and other campaigns I for Grade Level Reading Partners; and related work as required. DISTINGUISHING FEATURES OF THE CLASS: The work in this class involves responsibility for leading, managing, administering and planning the Partners in Learning AmeriCorps program. Although the work is performed in accordance with established standards and policies, the employee in this class must exercise individual initiative and professional judgment and discretion. The Leisure Services Manager provides general supervision and reviews the work through observation, reports and conferences along with assistance on financials from the Finance Director. EXAMPLE OF DUTIES: EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Develops and maintains sound fiscal and organizational management systems and practices compliant with federal laws and regulations, Corporation for National and Community Service (CNCS) requirements and lowa Commission on Volunteer Service (ICVS) policies and procedures; defines and revises a theory of change for how the program activities will lead to long term results, including performance measures with outcomes; develops and utilizes appropriate data collection instruments, analyze data gathered, reports on the perFormance as demonstrated by the data, and utilizes this data to make improvements to the program; develop strong partnerships with member service sites, supported by written agreements, intended to support overall program goals and quality https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1003977&headerfooter-0[11/13/2020 239:06 PM] City of Dubuque-Class Specification Bulletin member experiences; ensures proper training and monitoring of sites; works with individuals and organizations to identify community needs, leverage community assets, and position program or project as a strategy for solving community problems, ideally as part of a collective impact model; utilizes sound human resource and inclusion practices and principles to recruit, enroll and retain member positions as detailed in the approved grant; provides members with written service agreements outlining program requirements; ensures that member placements are developed based upon a program design that is reflective of community needs and that member activities contribute to the program goals; effectively recruits and retains a corps that represents the overall diversity of the community it serves; develop and conducts a comprehensive member training plan, designed to ensure that members receive the federal and state required trainings, and maintains appropriate documentation thereof; works to ensure that members have the skills and training necessary to successfully carry out their specific service activities; develops partnerships that enable well-rounded, high quality training inclusive of adult learning strategies; actively participates in managing the budget of the program; works cooperatively with financial and leadership staff to develop practices that effectively plan for and manage program funds and provide for accurate, complete and current disclosure and documentation of the financial status of the AmeriCorps program; develops financial and non-financial support including, but not limited to, creating a sustainability plan, identifying potential sources of funds, developing funding and partnership proposals, presenting requests for assistance and securing adequate cash and in-kind match; plans and participates in skill and knowledge-building educational opportunities that promote personal and professional growth; cultivates leaders and � champions within AmeriCorps and the national service network; submits quarterly and yearend outcome reports; coordinates, writes and submits federal grants; prepares the annual budget; visits key sites to maintain visibility and contact; conducts mid-term and exit interviews; develops member and site supervisor handbooks and updates policies and procedures; coordinates and participates in community service opportunities for volunteers (Make a Difference Day, MLK Day, National AmeriCorps Week); attends meetings, conferences and in-services with other community partners as needed; supervises, assigns and reviews the work of clerical staff. TYPICAL QUALIFICATIONS: KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: Knowledge of the mission and objectives of AmeriCorps, the Corporation for National and Community Service and the lowa Commission on Volunteer Service.; knowledge of state and federal grant programs and grant application processes; knowledge of the various community programs relating to grant goals; knowledge of research methodology and standard statistical procedures; knowledge of the safety requirements related to the various program activities; ability to plan, organize and carry out community service projects effectively; ability to plan, organize, present and promote outreach and education programs; ability to maintain accurate and confidential records; ability to plan, assign, supervise and coordinate the activities of volunteers and employees; ability to determine long-range needs and to plan and organize work for the accomplishment of objectives; ability to establish and � maintain positive, effective working relationships with AmeriCorps members, partners in the community, City of Dubuque staff, community leaders and the general public; ability to interpret federal and state program regulations; ability to present and speak effectively in oral and written form; ability to make decisions, recognizing established practices and to use resourcefulness and tact in solving problems; a demonstrated ability to follow a management style that is input-oriented and values problem solving and development of partnerships; demonstrated ability to work effectively as a member of a team; and a desire to be part of an organization that values service, people, integrity, responsibility, innovation and team work. i https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1003977&headerfooter-0[11/13/2020 239:06 PM] City of Dubuque-Class Specification Bulletin ACCEPTABLE EXPERIENCE AND TRAINING: Professional experience in an associated field and a Bachelor's Degree from an accredited college or university with major course work in psychology, social work, counseling, human resources, elementary education or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. OVERTIME STATUS: Exempt SUPPLEMENTAL INFORMATION: Women, minorities, veterans and qualified persons with disabilities are encouraged to apply. EOE https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1003977&headerfooter-0[11/13/2020 239:06 PM] City of Dubuque-Class Specification Bulletin Close this window _ Budget/ Financial ��:-.��,�r.�. �r_=... ��'�� Ana lyst Class Code: 1605 ,41.i�!a�r��it��•t��rr riu�lvfrrcr-.-,'p,i:� Bargaining Unit: General Employees CITY OF DUBUQUE Established Date: Oct 25, 2019 Revision Date: May 19, 2020 SALARY RANGE $59,508.00 - $77,896.00 Annually DESCRIPTION: GENERAL STATEMENT OF DUTIES: Performs a wide variety of professional budgeting, performance measurement and lead analyst duties in support of the budget development and control function and provides complex technical staff assistance to the Finance Manager, Director of Finance and Budget and other departments; and performs related duties as required. DISTINGUISHING FEATURES OF THE CLASS: This class is responsible for the creation, distribution and explanation of the City's annual operating and capital budgets, including preparing budget instructions and appropriate documents and monitoring progress on budget preparation; assists in the preparation of the City's long-range financial projections; assists departments in specifying requirements for their annual operating budgets and expenditure I plans, including training departments in the use of the system and budget development; assists in the preparation and analysis of amendments to the operating and capital budgets; provides support in the presentation of complex financial information to management and other groups; and conducts research and analysis on projects having significant impact on the department. An important component of this position is to work as part of an internal team to create a more data-driven, high performance organization focusing on outcomes and not outputs, which includes cross-departmental cooperation and integration using performance measurement and evaluation which leads to an equitable community of choice. Work is perFormed under the supervision of the Director of Finance and Budget, and in accordance with general policies and guidelines established by the City Manager and City Council. Work is reviewed by the Director of Finance and Budget through meetings, reports and results achieved. This position requires the ability to work non-traditional hours during budget season. EXAMPLE OF DUTIES: EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: Compiles, reviews and analyzes data submitted by departments and divisions I https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1311553&headerfooter-0[11/13/2020 2:40:02 PM] City of Dubuque-Class Specification Bulletin for inclusion within the City's annual budget within the budget preparation timeframe; and the City's five-year capital improvement program. Participates in the completion of the City's Annual Budget and Capital Improvement Program documents; attends budget meetings and public hearings; provides advisory services to departments on funding methods and sources; and recommends appropriate budgeting procedures for unique situations. Provides detailed budgetary analyses and recommendations; assists departments in the preparation and evaluation of performance measurement indicators; completes special analytical assignments; and develops budget instructions and request forms. Identifies policy or procedural issues, formulates resolutions for recommendation to the Director of Finance and Budget, and directs the implementation of approved resolutions. Analyzes and reviews budget expenditures and revenue estimates, ensuring compliance with state and municipal laws; and builds databases and spreadsheets of financial, economic, investment, financial market and other data using information and financial models to generate forecasts, analyses, and reports of financial, investment and revenue issues. Collects, compiles and analyzes information from various sources on a variety of specialized topics including complex financial, analytical, budget or administrative issues. Performs special cost, trend, impact and other analyses; drafts reports and recommendations; evaluates the impact of legislative actions on the City and taxpayers; and collects data and prepare reports regarding amendments to the operating budget or capital improvement plan. Monitors the budget through the fiscal year, ensuring compliance with the amended budget and making the Director of Finance and Budget aware of any budgeting issues. Makes recommendations to the Director of Finance and Budget regarding cost saving or profit generating opportunities and profitability improvement strategies. Participates in the preparation of financial and budgetary reports; uses available tools to create, administer and distribute reports for analysis including budgets to actuals, revenue and expense trends and detailed information at the transactional level. Monitors budget execution; identifies discrepancies between budget forecasts and actual expenditures; and analyzes financial information to determine present and future financial perFormance. Works with the Director of Finance and Budget to improve � methods, communication and customer satisfaction with departments and the general public. Participates in various department and external committees; responds to residenYs questions and service requests in a courteous, equitable and timely manner; participates in Leadership Team meetings; participates in the City's intercultural competency training and program; and coordinates with committees designed to integrate high-performance government principals into the City of Dubuque. TYPICAL QUALIFICATIONS: ESSENTIAL KNOWLEDGE, SKILLS AND ABILITIES: Knowledge of: • Current practices and principles used in budget development, implementation, monitoring and administration; • Generally accepted accounting principles and governmental accounting principles; • General laws and policies governing finance practices and procedures; • Research techniques, methods and procedures; and diversity, equity and inclusion. Ability to: • Prepare accurate and reliable reports containing findings, recommendations and conclusions on budget-related matters; • Determine long range needs and fiscally plan and organize work for the accomplishment of objectives; • Apply financial techniques such as accounting, statistics or math to develop spreadsheet analysis; • Provide technical budget services in planning, preparation and execution; https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1311553&headerfooter-0[11/13/2020 2:40:02 PM] City of Dubuque-Class Specification Bulletin • Independently research, analyze, evaluate and solve complex analytical problems; • Effectively use research methods and statistical techniques in the compilation of data to perForm budget analysis; • Proactively seek new or additional on-the-job training opportunities to obtain mastery over tasks; • Expand personal knowledge and add value to the work group; , • Provide consistent, timely and high quality work that has been self-reviewed for accuracy and completed in entirety; • Establish and maintain effective working relationships with employees, the City Council, the general public and public and private agencies; • Visualize, gather information, articulate, analyze, solve complex problems and make decisions; • Exercise independent judgment; • Prioritize a heavy workload under the pressure of competing assignments; • Work effectively as a member of a team. • Highly advanced proficiency in Microsoft Excel, including the functions of pivot tables, complex formulas, charts, graphs while maintaining data integrity. • Advanced proficiency utilizing Microsoft Word, including formatting, creating table of , contents and datalinks. • Excellent verbal, written and interpersonal communication skills. • Strong organizational skills. • Demonstrated ability to follow a management philosophy that is input-oriented and values equity, problem solving, and the development of partnerships. • Values service, people, integrity, responsibility, innovation, and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Experience in budget/finance analysis or accounting; experience working with a diverse workforce and population; possession of a Bachelor's degree in Accounting, Finance, Business, Management, Financial Mathematics or related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities is required. Experience in local, state, or federal government budget or finance; and a Master's degree in Business Administration or a related field are preferred. � SUPPLEMENTAL INFORMATION: OVERTIME STATUS: Exempt RESIDENCY REQUIREMENT: Employee shall establish their principle place of residence within thirty (30) miles of their place of employment as soon as practicable after appointment, but within two years of appointment. The City of Dubuque is an equal opportunity employer. All applicants will receive consideration for employment without regard to race, color, religion, age, sex, sexual orientation, gender identity, national origin, disability or veteran status. https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1311553&headerfooter-0[11/13/2020 2:40:02 PM] City of Dubuque-Class Specification Bulletin Close this window Community ��-.��:��. �::� Engagement '�r�.� Class Code: �� Coord i nator 1965 �41t1?ta•r��it��t��rr f�Ta•lvTrs�rr��p,i:� Bargaining Unit: Non-assigned Employees CITY OF DUBUQUE Revision Date: Nov 1,2018 SALARY RANGE $55,660.00 - $72,779.00 Annually DESCRIPTION: GENERAL STATEMENT OF DUTIES: This position is designed for a creative, energetic individual who is interested in catalyzing resident participation in community and government. The person in this position performs responsible administrative work in providing strategies, planning, facilitation, and development services to City management and departments, and for creating and implementing a long-term community engagement plan that includes consistent and effective communication, engagement, and participation in local government and community building processes and supporting an inclusive community. The person in this position is an important team member supporting the efforts to become a high-performance organization that is data driven and outcome focused with the ultimate goal of creating an equitable community of choice, through planning, partnerships and people. Performs related duties as required. DISTINGUISHING FEATURES OF THE CLASS: The work in this class involves responsibility for creating and implementing systems to engage community members in local government and as partners in collaborating to impact community issues. The work requires the exercise of independent judgment and is perFormed with considerable independence. The employee in this position reports to the Human Rights Director and work is reviewed by the Human Rights Director through reports, conferences, and results achieved. EXAMPLE OF DUTIES: WORK ENVIRONMENT: The person holding this position will work irregular hours and may be required to work nights, weekends, and holidays as necessary to complete assigned duties and responsibilities. Work is performed in a variety of settings including offices, community meetings, businesses, classrooms, and homes in the community. Frequent independent travel throughout the city is required. EXAMPLES OF WORK (ILLUSTRATIVE ONLY): i https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin ESSENTIAL: ' • Develops and designs a segment for the City's annual equity report on the status and trends in equitable and inclusive community engagement across the organization, including measures of accountability for work plans and results. • Fully utilizes available technology, including but not limited to Civic Plus and Socrata to meet the data analysis and planning needs related to community engagement. • Uses qualitative and quantitative data to help identify and support mechanisms to remove barriers and improve equitable and inclusive community engagement across the organization. • Collaborates with the Equity Outreach Coordinator and the Strategic Workforce Equity Coordinator on community relations with underrepresented groups and develop strategies to increase community access to information and opportunities related to engagement with government. • Analyzes data to help inform departments on needs for community engagement around specific goals and services. • Serve as an in-house consultant to departments and facilitate the Community Engagement Equity Team in areas of process improvement, strategic planning, work plan development and system design related to community engagement. • Provides opportunities for early involvement and meaningful voice in identifying community � needs and shaping solutions in partnership and in support of other organizations. • Ensures that barriers to participation for culturally and economically diverse communities are identified and removed. • Uses training, one-on-one interviews, and small group meetings and other techniques to facilitate engagement of residents in support of departments solving community problems. I • Provides training that assists departments in using quantitative and qualitative data tools to improve community engagement within departments with respect to City services. • Conducts workshops on effective community engagement tools and processes, encouraging employee generated ideas and actions. • Develops and implements strategies to increase representation on City Boards and Commissions and expands equitable and inclusive engagement by Boards and Commissions. • Designs and implements resident engagement strategies for City Council goal setting and the City budget. • Maintains accurate records and prepare reports related to program activities. • Explains to superiors and elected officials the status of or issues involved in activities. • Responds to citizen's questions and service requests in a courteous, timely and equitable , manner. • Participates in the City's Intercultural Competency Training and Program. TYPICAL QUALIFICATIONS: KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: This position requires a broad skill set centered around cultural awareness, human development and group dynamics such as: • Knowledge of social identity development and other theories of individual and organizational change as it relates to intercultural competency and creating an inclusive and equitable environment for participation. • Knowledge of diversity, equity and inclusion. • An understanding of policy and context and the role of local government in a democracy, including an awareness of community culture and subcultures within the community. • Ability to collect, analyze and synthesize qualitative and quantitative data. • The ability to navigate complex systems and identify key interventions to enhance engagement in community life and problem solving across various sectors in the community. https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin • Skill at framing issues and designing effective group processes taking the cultural diversity of constituent groups into account. • Thorough knowledge of principles, practices, and techniques related to designing effective engagement strategies, intercultural communication, conflict management, systems thinking, collaborative decision making, consensus building, and meeting facilitation that fosters a chosen accountability and an asset based approach. • Skill at asking key questions to facilitate understanding. • Skill at influencing and motivating people to be involved without use of authority or force. • Skill at nurturing individuality and independent thinking amongst group members while simultaneously building consensus in working toward common goals that affect the future sustainability of the community. • The ability to manage one's own and others' emotions and values. • Skill at facilitating dialogue across differences in personal values and beliefs. • Skill at actively seeking out different viewpoints and leveraging the benefits of different perspectives. • The ability to build trust and assist people in managing change. • The ability to foster an environment where culturally diverse people can work together � cooperatively and effectively to meet community goals. • Training and development skills including the ability to teach effective engagement skills to other staff inembers and to community members. • Proficiency with technology, the ability to learn new skills and systems, and the ability to conduct on-line moderation of discussions and managing social media. • A work style that is self-motivated, reflective, self-aware, and adaptive and that includes the I ability to fulfill a variety of functions in a team environment without direct supervision. • The ability to think critically and expansively by combining ideas in unique ways or making connections between disparate ideas. • The ability to establish and maintain effective working relationships across cultural differences with employees, businesses, community organizations, and the general public. • Skill in intercultural and interpersonal communication. • Skill in demonstrating cultural humility and handling ambiguity. • Skill in demonstrating empathy and understanding regarding the experiences of individuals from traditionally marginalized communities. • Skill in taking responsibility for continued personal learning and in facilitating learning with others around issues of equitable and inclusive community engagement, including but not limited to racial equity. • Skill in building a sense of empowerment and shared responsibility for advancing equitable and inclusive community engagement across the organization. • The ability to manage, plan, and implement projects, establish project boundaries, and evaluate project success. • The ability to maintain records and prepare reports. • The ability to communicate effectively, both orally and in writing. • The ability to make public presentations. • The ability to plan, organize, and prioritize work. • A demonstrated ability to follow a management philosophy that is input oriented and values problem solving and the development of partnerships. • Demonstrated ability to be a team player. • The desire to be part of an organization that values service, people, integrity, responsibility, innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Bachelor's Degree in Community Development, Civic/Public Engagement, Communications, Political Science or related field; some experience applying an intercultural approach to equitable and inclusive community engagement practices, policies and strategies with others in a diverse working environment; experience working with a diverse workforce; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin SUPPLEMENTAL INFORMATION: SPECIAL REQUIREMENTS: Possession of or ability to obtain and maintain a valid lowa Driver's License or, alternatively, the ability to travel independently throughout the community. OVERTIME STATUS: Exempt EOE https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=848315&headerfooter=0[11/13/2020 2:37:49 PM] City of Dubuque-Class Specification Bulletin Close this window _ Organizational ��:-_��r.�. �r_=_.. . . �� Eq u ity Coord i nator Class Code: 3590 ,41.i�!a�r��it��•t��rr riu�lvfrrcr-.-,'p,i:� Bargaining Unit: General Employees CITY OF DUBUQUE Established Date: Jul 25, 2019 Revision Date: Jul 25, 2019 SALARY RANGE $59,508.00 - $77,896.00 Annually DESCRIPTION: Dept: Human Rights GENERAL STATEMENT OF DUTIES: This position is designed for an individual with strong leadership and relationship building skills who is interested in serving as the primary liaison to other City Departments and external groups who are working towards equitable delivery of City services and critical community services. The person in this position engages in skill building, facilitation, dialogue, and conflict management, towards the end goal of systems changes to improve equity. Performs related duties as required. DISTINGUISHING FEATURES OF THE CLASS: The work in this class involves responsibility for leading equity teams in the organization and exercising substantial coordination and cooperation with City departments for equity plan implementation. The work requires individual initiative, the exercise of independent judgment and is performed with considerable independence. The employee in this position reports to the Human Rights Director and work is reviewed by the Human Rights Director through reports, conferences, and results achieved. WORK ENVIRONMENT: The person holding this position will work irregular hours and may � be required to work nights, weekends, and holidays as necessary to complete assigned duties and responsibilities. Work is performed in a variety of settings including offices, community meetings, businesses, classrooms, and homes in the community. Frequent independent travel throughout the city is required. EXAMPLE OF DUTIES: EXAMPLES OF WORK (ILLUSTRATIVE ONLY): ESSENTIAL: The goal of this position is to serve as the liaison to City departments/key community partners who are working towards equitable delivery of City services and of critical community services. Sample tasks include: • assisting City departments and key community partners in analyzing and developing https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1298187&headerfooter-0[11/13/2020 237:10 PM] City of Dubuque-Class Specification Bulletin solutions in regard to structural and institutional barriers to social equity, while sustaining relationships with underrepresented groups • modeling the use of social equity strategies and tools to evaluate programs, policies, and practices with City staff and key community partners in order to improve service delivery; • developing programs and workshops that advance understanding of how diversity, equity, and inclusion impact the experiences of community members in underrepresented groups so that City staff and key community partners can improve service delivery; • mediating intergroup conflicts involving underrepresented groups and developing staff and community members' skills to handle difficult conversations and conflict within and across cultural communities; • developing and coordinating cultural brokers from amongst members of underrepresented groups to facilitate engagement of residents in identifying contributions, needs, and barriers impacting their communities; • assisting City departments and key community partners in engaging underrepresented groups to determine and implement potential strategies for changing systems and removing barriers; • serving as a liaison to City departments/key partners during decision-making and other processes to adapt policies and services to meet the needs of various groups; • building and maintaining relationships with community partners engaged in social equity work by contributing to mutually beneficial projects, identifying opportunities to collaborate, and attending meetings and events to stay informed of one another's work; • maintaining accurate records and preparing reports related to program activities; • preparing annual and/or periodic reports and articles on the implementation of equity initiatives and activities; • responds to residents' questions and service requests in a courteous, timely and equitable manner; • participates in the City's intercultural competency training and program. TYPICAL QUALIFICATIONS: KNOWLEDGE, SKILLS AND ABILITIES: ESSENTIAL: This position requires a broad skill set centered around intercultural communication, social identity development, systems thinking, and group dynamics such as: • considerable knowledge and understanding of policy, context and the role of local government in a democracy; • the ability to develop an awareness of community culture and subcultures within the community; • successful experience working with cultural identity groups who do not share the cultural identity of the person holding this position; • experience in the field of diversity and inclusion, multicultural education and/or multicultural identity development; • the ability to foster an environment where culturally diverse people can work together cooperatively and effectively to meet community and organizational goals around advancing equity; • the ability to establish and maintain effective working relationships across cultural differences with employees, businesses, community organizations, and the general public; • considerable knowledge of the principles, practices and techniques related to intercultural communication, transforming conflict, collaborative decision making, consensus building and group facilitation that fosters a chosen accountability and asset based approach; • considerable knowledge of diversity, equity and inclusion; • experience normalizing conversations around social identities and the ways in which culture can create barriers to equity; https://agency.governmentjobs.com/dubuqueia/default.cfin?action=specbulletin&C1assSpecID=1298187&headerfooter-0[11/13/2020 237:10 PM] City of Dubuque-Class Specification Bulletin • the ability to distinguish between individual, institutional, and structural barriers to advancing equity and experience adjusting policies and practices to achieve more equitable outcomes; • the ability to manage one's own and others' emotions and values in order to assist people in navigating change; • the ability to mediate in highly charged and emotional situations involving issues of identity and respect, with a preference for experience in transformative mediation; • the ability to design and facilitate learning experiences related to equity, belonging, and intercultural communication; • willingness to work within the constraints of government structures and processes, balancing advocacy positions with the goals and priorities of the organization; • the ability to adapt to fulfill a variety of functions both independently and in a team; • the ability to maintain records and prepare reports; • the ability to communicate effectively, both orally and in writing; • the ability to make public presentations; • the ability to plan, organize, and prioritize work; • the ability to conduct and analyze independent research, including familiarity with community-based research techniques; • the ability to use technology and social media; • the ability to speak a language in addition to English is preferred; • a work style that is self-motivated, reflective, self-aware and adaptive and that includes the ability to fulfill a variety of functions in a team environment without direct supervision; • a demonstrated ability to follow a management philosophy that is input oriented and values equity, problem solving and the development of partnerships; • a demonstrated ability to be a team player • a desire to be part of an organization that values service, people, integrity, responsibility, I innovation and teamwork. ACCEPTABLE EXPERIENCE AND TRAINING: Some paid or volunteer experience in work which has included extensive interaction with underrepresented groups in the United States; , experience working with a diverse workforce and population; graduation from an accredited college or university with major coursework in a related field; or any equivalent combination of experience and training which provides the essential knowledge, skills and abilities. SUPPLEMENTAL INFORMATION: SPECIAL REQUIREMENTS: Possession of or ability to obtain and maintain a valid lowa Driver's License or, alternatively, the ability to travel independently throughout the community. OVERTIME STATUS: Exempt Women, minorities, veterans and qualified persons with disabilities are encouraged to apply. 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