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Finance Fiscal Year 2023 Budget Presentation Copyrighted March 3, 2022 City of Dubuque Public Hearings # 6. Special Meeting ITEM TITLE: Finance Fiscal Year2023 Budget Presentation SUMMARY: SUGGESTED DISPOSITION: ATTACHMENTS: Description Type Finance Policy Budget Book Supporting Documentation Presentation_Uploaded 3.3.22 Supporting Documentation Finance -111- This page intentionally left blank. -112- FINANCE DEPARTMENT FY 2021 FY 2022 FY 2023 %Change Budget Highlights Actual Budget Requested FroBuF�ge 022 Expenses Employee Expense 1,611,615 1,718,214 1,827,378 6.4°/a Supplies and Services 768,878 963,303 967,530 0.4% Electric and Gas Utility Franchise Fee Rebates 672,638 735,730 681,263 -7.4% Investment Manager and Custodial Service Fees 88,017 57,000 53,014 -7.0% Machinery and Equipment 3,157 4,325 1,650 -61.8°/o Non-Expense Accounts (2,539) (6,966) (6,966) 0.0% Total 3,141,766 3,471,606 3,523,869 1.5°/o Abated Debt- Franchise Fee Litigation 199,906 211,499 214,906 1.6% Total Expense 3,341,672 3,683,105 3,738,775 1.5% Resources Miscellaneous Revenue 67,082 146,276 92,754 -36.6% Electric and Gas Utility Franchise Fees 872,544 947,229 896,169 -5.4% Sales Tax 20°/o for Debt Abatement - 14,293 15,400 7.7% Overhead & Utility Billing Recharges to Enterprise Funds 1,704,079 1,769,270 1,842,003 4.1% Water Meter Service Recharges 10,873 - - 0.0% Total revenue 2,654,578 2,877,068 2,846,326 -1.1°/o Property Tax Support 687,094 806,037 892,449 86,412 Personnel -Authorized FTE 20.00 20.26 20.51 Improvement Package Summary 1 of 4 This decision package would provide funding for a 160 hour professional service package for a workflow software consultant. This improvement would allow staff to leverage Laserfiche Forms to build custom workflows that would integrate with the Tyler Munis Enterprise Resource Planning System (ERP). OPG-3 has worked with other Tyler Munis clients to build integrated custom workflows. Tyler Munis has simplistic pre-programmed workflows for various processes such as accounts payable, contracts, and grants but the workflows are not as robust as staff would like. This request supports the City Council goal of Financially Responsible, High-Performance City Organization. Related Cost: $ 24,000 Tax Funds Non-Recurring Recommend -Yes Related Revenue: $ 12,079 Administrative Overhead Non-Recurring Net Cost: $ 11,921 Property Tax Impact: $ 0.0047 0.05% Activity: Accounting -113- 2 of 4 This decision package would provide funding for a seasonal summer finance intern (NA-38F / 0.25 FTE). The summer finance intern would work 40 hours per week during summer break (May through August) and assist with large projects and ongoing work. The work could include assistance with Tyler Munis Enterprise Resource Planning (ERP) system implementation, new subdivision meter data entry, audit work, accounts payable, and many other finance functions. The Finance Department currently has two seasonal finance interns (0.75 FTE or 1,566 hours) and one seasonal utility billing intern (0.51 FTE or 1,065 hours) that work throughout the year. This request supports the City Council goal of Financially Responsible, High-Performance City Organization. Related Cost: $ 8,417 Tax Funds Recurring Recommend -Yes Related Revenue: $ 3,072 Administrative Overhead Recurring Net Cost: $ 5,345 Property Tax Impact: $ 0.0021 0.02% Activity: Accounting 3 of 4 This decision package would provide funding for the one-time cost of implementation of priority based budgeting for the operating budget and recurring online priority based budgeting software cost to continue the process. The implementation of priority based budgeting would allow the ability to budget for equity in addition to other City Council goals and priorities. Implementation of priority based budgeting in the operating budget will require a significant investment of staff time and a consultant is required to train staff on priority based budgeting and assist the teams of staff involved in implementing the process. In a priority-driven approach, a government identifies its most important strategic priorities, and then, through a collaborative, evidence-based process, ranks programs and services according to how well they align with the priorities. The government then allocates funding in accordance with the ranking. Priority based budgeting is intended to change the tone of budget discussions, from a focus on how money was spent last year to a focus on how the most value can be created for the public using the money that is available this year. The first step in priority based budgeting for the operating budget will be to identify available resources. This step requires that instead of first identifying the amount of resources needed for the next fiscal year, the amount of resources that are available to fund operations as well as one-time initiatives and capital expenditures are identified. Then, the existing City Council Goals and Priorities are used as the basis of ranking of programs and services. The City Council Goals and Priorities are expressed in terms of measurable results. Next, an inventory of the programs offered is taken and compared to the priorities. Once the programs have been inventoried, a scoring system is developed to determine how well each program achieves the identified priorities and other determined factors. Then each program is scored by departments to indicate its relevance to the identified priorities and other determined factors.An established review team of City staff meets to determine whether they understood the programs they were reviewing; whether they agreed with the score given by the department (the departments scored their own programs); whether they required further testimony or evidence from the department to help them better understand the score given; and whether the score should stand, or if the team would recommend an increase or decrease.All programs are evaluated in this manner until a final recommendation is made on program scores. Then, the programs are ordered according to their prioritization within a given priority result area and the budget staff draw a line where the cost of the most highly prioritized programs is equal to the amount of revenue available. The programs above the line are funded, and the ones that fall below the line are not. Staff will have discussions about the programs on either side of the line and about moving those programs up or down, redesigning the programs, or shifting resources among priority results. Special purpose funds will have programs ranked without -114- regard to funding source and then resources will be allocated with respect to funding source. Performance measures are developed and used to make sure programs deliver the results they were evaluated on. During the Fiscal Year 2019 budget process, staff implemented priority based budgeting for the Capital Improvement Program. This process included creating a priority ranking system for departments to rank projects, tying capital projects to outcomes related to City Council Goals and Priorities, and holding additional meetings with departments that were grouped in regard to funding source to allow open dialog on the projects submitted. These additional meetings with departments ensure City Council Goals and Priorities are addressed in the submitted projects, make sure all departments impacted by projects are aware of the proposed work, related projects are aligned with the same time line and duplicated projects are eliminated, and to determine the projects that made it to the top of the list that are recommended to be funded. During the Fiscal Year 2021 budget process, staff implemented equity questions to be considered for operating improvement packages requested by departments in an effort to have departments think about the impact to equity. The consultant selected to assist in implementation of priority based budgeting would provide a two day group training on the entire priority based budgeting process; assist with program inventory development, gathering of costs and uploading into the online software, provide additional web based department trainings for inventory and program costing; assist with the use of City Council Goals and Priorities in the priority based budgeting process; assist with department scoring, peer review and final model development, and provide additional web based department trainings for scoring and peer review. The consultant will also provide a "starter program inventory" for departments to work from, which is built from a database of thousands of programs, customized to match with each department, and significantly easing the workload for departments to implement priority based budgeting. This request supports the City Council goal of Financially Responsible, High-Performance City Organization. Related Cost: $ 50,000 Tax Funds Non-Recurring Recommend - No Related Cost: $ 32,000 Tax Funds Recurring Related Revenue: $ 25,165 Administrative Overhead Non-Recurring Related Revenue: $ 16,106 Administrative Overhead Recurring Net Cost: $ 40,729 Property Tax Impact: $ 0.016 0.16% Activity: Budget 4 of 4 This improvement level decision package request is for the creation of an Office of Innovation, which would be a division of the Finance Department. This request would fund a full-time Chief Innovation Officer (GE-40B) and a full-time Senior Performance and Management Specialist (GE-36B). The Office of Innovation would identify improvements in the efficiency and effectiveness of City services and business processes. The primary focus of this group is to improve City operations at less cost. The team would be comprised of experienced professionals who are trained in process improvement methodologies and have diverse backgrounds. The team would serve as internal consultants to City departments and work closely with senior management to recommend strategies for improvement. The essential job functions of the Office of Innovation include developing an annual innovation work plan focused on improving the delivery of municipal services; analysis of policies, practices, system, procedures, workload standards, and organizational structures; design of benchmark surveys and quantitative techniques to improve the productivity and quality of operations and build an effective workforce; recommendation of innovative management strategies and complex departmental turnaround plans; inspections of business processes and service delivery methods to help identify efficiencies and reduce cost; analytical research and recommendation of alternatives on various public administrative functions and service delivery activities; evaluation of staffing requests and recommendation of staffing levels to ensure the efficient and effective utilization of human resources; and organizational -115- improvement recommendations. The tools that would be used by the Office of Innovation include performance audits, staff interviews and on-site observation, project management, best practice research and surveys, strategic planning and prioritization, process mapping, empathy mapping/voice of the customer, and trend analysis, cost analysis and forecasting. This improvement package supports the City Council goal of Financially Responsible, High Performance City Organization: Sustainable, Equitable and Effective Service Delivery- Financially Sound and responsible City government and Service Value for taxes and fees. The recurring cost represents the employee cost of the two full-time positions as well as the monthly data plan for the two tablets and monthly phone plan. The non-recurring cost represents the purchase of two computers, two tablets, one smartphones, two desk phones, two desks and chairs, and office space construction or rental. The Office of Innovation would need to be located outside the Finance Department due to the space constraints in the department. Related Cost: $220,784 Tax Funds Recurring Recommend - No Related Cost: $39,075 Tax Funds Non-Recurring Related Revenue: $111,121 Administrative Overhead Recurring Related Revenue: $19,666 Administrative Overhead Non-Recurring Net Cost: $129,072 Property Tax Rate Impact $0.0508 0.52% Activity: Office of Innovation Significant Line Items Employee Expense 1. FY 2023 employee expense reflects a 3.25% wage package increase. 2. The lowa Public Employee Retirement System (IPERS) City contribution of 9.44% is unchanged from FY 2022 The employee contribution of 6.29% is unchanged from FY 2022. 3. The City portion of health insurance expense is increased from $1,086 in FY 2022 to $1,119 in FY 2023 per month per contract which results in annual cost increase of$7,234 or 3.04%. 4. Overtime is unchanged from $7,950 in FY 2022 to $7,950 in FY 2023. FY 2021 actual was $268. 5. During Fiscal Year 2022, the following personnel change was approved: a. Purchasing Coordinator (GE-33F) was upgraded to Purchasing and Risk Manager (GE-40F) for a cost of$42,324. Supplies & Services 6. Electric Franchise Fee Refund decreased from $695,111 in FY 2022 to $628,000 in FY 2023 based on FY 2021 actual 627,227. 7. Gas Franchise Fee Refund increased from $40,619 in FY 2022 to $53,263 in FY 2023 based on FY 2019 Actual $49,045 plus 8.6%. FY 2021 actual was $45,412. 8. Postage and Shipping decreased from $115,388 in FY 2022 to $114,108 in FY 2023. FY 2021 actual was $125,031. During Fiscal Year 2022, the City began outsourcing printing and mailing of utility bills. The postage machine in City Hall will be eliminated and departments will process their own mail by either going to the post office or by purchasing stamps. 9. Data Processing decreased from $72,285 in FY 2022 to $60,500 in FY 2023. This line item represents the recharge of Information Services staff time related to processing checks, system back-ups and daily production for the financial software. -116- 10. Software License increased from $440,199 in FY 2022 to $475,409 in FY 2023. This line item includes ERP Software ($371,632); Workiva Wdesk ($86,970); Balancing Act ($6,700),Multifunction CopierAccounting Software ($107); and Indirect Cost Software ($10,000). 11. Investment Management and Custodian Fees decreased from $57,000 in FY 2022 to $53,014 in FY 2023. During FY 2021, the City bid Investment Management Fees which resulted in lower fees. FY 2021 Actual was $88,017. 12. Programming decreased from $34,098 in FY 2022 to $28,586 in FY 2023. This line item represents the recharge of Information Services staff time related to the maintenance the financial software. 13. Credit Card Charge increased from $51,000 in FY 2022 to $52,207 in FY 2023 based on FY 2021 of $52,207. The credit card vendor charges a $4.95 per transaction fee directly to the utility billing customer for online and phone payments and retains the fee as part of their contract. The City does not receive a convenience charge related to online or phone credit card payments. When customers pay in person, the City must absorb the credit card transaction fee of$4.95 for each in person transaction. In addition, the City absorbs a $0.25 per e-check transaction for online and phone utility bill payments. Machinery & Equipment 14. Equipment replacement items at the maintenance level include ($1,650): Accounting/Payroll/Treasury = Chairs $ 900 Bu� � Desk Phone $ 250 Utility Billing/Parking Tickets � Desk Phone $ 250 = Total $ 1,650 Debt Service 15. Annual debt service payment includes the following ($214,906): Final Call Amount Debt Series Source Purpose Payment Date $ 199,506 2016A G.O. Debt Levy Franchise Fee Settlement 2035 2024 $ 15,400 2021 A G.O. Sales Tax General Ledger Software 2041 2028 $ 214,906 Total Finance Debt Service Revenue 16. Franchise Fees increased from $5,208,865 in FY 2022 to $5,252,504 in FY 2023. FY 2021 actual was $4,825,102. Electric Franchise Fee decreased from $4,230,496 in FY 2022 to $4,140,000 in FY 2023 based on FY 2019 Actual. FY 2021 actual was $3,794,873. Gas Franchise Fee increased from $907,201 in FY 2022 to $1,038,950 in FY 2023 based on FY 2021 actual plus 8.6%. Maquoketa Electric Franchise Fee increased from $71,168 in FY 2022 to $73,554 in FY 2023 based on FY 2021 actual. 17. Penalties decreased from $22,125 in FY 2022 to $22,115 in FY 2023 based on FY 2019 Actual. This line item represents administrative collection fees and administrative fees for tax liens. -117- 18. Credit Card Fee is unchanged from $0 in FY 2022 to $0 in FY 2023 due to the implementation of the WaterSmart Portal and Paymentus credit card processing for online payments in March 2019. Paymentus directly charges the customer the credit card fee and keeps the fee revenue. In February 2020, automated phone payments began to be accepted using the WaterSmart Portal and Paymentus. 19. Reimbursements decreased from $120,000 in FY 2022 to $65,000 in FY 2023. This line item includes the rebate received on purchase cards and 1% of enrolled virtual card vendor spend as rebate revenue. Purchase card rebates increased from $20,000 in FY 2022 to $25,000 in FY 2023 based on FY 2022 actual of$26,437. Virtual Card rebates decreased from $100,000 in FY 2022 to $40,000 in FY 2023 based on FY 2022 actual of$37,397.A virtual card payment is equivalent to that of a credit card transaction. Suppliers that choose to participate in the virtual card program will receive an automated email notification for each processed payment from the Finance Department. This would replace a traditional check or ACH transaction pending vendor acceptance into the City's virtual card program and would capture additional transactions not typically paid using a purchasing card. These emails will contain a link to a secure web portal where the supplier will obtain the unique Visa credit card account number, the amount to charge, and the other pertinent details of the transaction needed to process and reconcile the payments using their Point-of-Sale device/software. The credit card account number will change with each payment so suppliers will not be required to keep this information on file. The standard processing fees administered by the supplier's acquiring bank will apply. 20. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges increased from $1,769,270 in FY 2022 to $1,842,003 in FY 2023. -118- � City of Dubuque-Finance Qepartment of�rganizatifln Chart . - + -119- This page intentionally left blank. -120- FINANCE DEPARTMENT The City of Dubuque Finance Department promotes excellence internally through all-encompassing communication, support, and teamwork and strives for authentic connections between unique individuals to create harmonious service to our citizens and co-workers. The Finance Department strives to create an environment that is inclusive, transparent, accessible, and forged by clear communication, providing dependable customer service in a fun and enjoyable environment. We are unique. We are Dubuque. . . �_ � • . I . SUCCESS IS ABOUT PEOPLE, PLANNING AND PARTNERSHIPS LEADING TO OUTCOMES PLANNING The Finance ❑epartment��rarks with a!I City �epartrnents and Divisions xa ens�rre all internal a�d PEOPLE externai reporting is relevar�t; The Finance ❑epartment accurate and timely. cam�nunicates the financial pasition af#he City ta ihe c�tizens, bond �toldees, finartcial institutions and •� state agencies through �he � � �� , carnprehensive annual fnan�ial - - €epart and variaus required stafe � repo rts_ The Utility Billing Depaekrnent �� commun�cates tg#he citizens P►4RTNERSHIPS through direct cont�,c#, pt�one, Ta meet�he stands�ds of external reporting, tt�e er�ai�. xaebsite, and rr3on�hfy �ina�3ce Qepar#ment works with the State of lowa newsletters. as wall as our ex#emal aE�ditors, bond caunsels. financial advisors, inves�n7ent managers and�a�al f€nancia� i�stitutions, insur�nce praviders, and the + � Budget Office. � Utility billing s�af#warks with Landlards, Ca€rnty Treasurer; and several sacial service argani�atia�s with�n the community_ -121- FINANCE DEPARTMENT FY 2021 FY 2022 FY 2023 Full-Time Equivalent 20.00 20.26 20.51 Resources and Property Tax Support $7,500,000 $5,000,000 $2,500,000 $0 M�s� ReV e�Ue ��erhead Re•�' W a�eC Meter ��' Prope�`J�a�• Ut�\�ty Fra�c � FY 2021 FY 2022 FY 2023 The Finance Department is supported by 20.51 full-time equivalent employees, which accounts for 48.88% of the department expense as seen below. Overall, the departments' expenses are expected to increase by 1.51% in FY 2023 compared to FY 2022. Expenditures by Category by Fiscal Year Employee Expense $1�6$1;718,214 � $1,827,378 $768,878 Supplies and Services 963,303 967,530 Franchise Fee Rebates $6$y35,730 $681,263 $3,157 Machinery and Equipment 4,325 1,650 2,539 Non-Expense Accounts 6,966 $ 6,966 $199,906 Debt Service 211,499 214,906 '�S� O� O� O� O� O� O� O� O� `L`�� c�o�� '�h�� `L`�� 'lh�� 0�� ss as ss �,�, �,�, �,�, �,�, �,�,� FY 2021 FY 2022 � FY 2023 -122- FINANCE DEPARTMENT ��ial Serv�cc Mission & Services Financial Services preserve the City's strong financial condition through responsible financial strategies and effective management of City resources. Responsibilities include financial policy, cash management, debt management, accounting, payroll, accounts payable, purchasing, risk management, grant assistance, auditing and reporting for the City of Dubuque. Financial Service Funding Summary FY 2021 Actual FY 2022 Budget FY 2023 Requested Expenditures $1,870,850 $2,138,971 $2,236,534 Resources $5,490,374 $5,976,887 $6,065,177 Financial Service Position Summary FY 2023 Director of Finance & Budget 1.00 Assistant Finance Director 1.00 Purchasing & Risk Manager 1.00 Confidential Account Clerk 1.00 Account Clerk I 1.00 Budget/Financial Analyst 1.00 Senior Payroll Accountant 1.00 Accountant 2.00 Finance Intern 1.00 Total FT Equivalent Employees 10.00 Performance Measures City Council Goal: Financially Responsible, High-Performance City Organization � Activity Objective: Provide transparency of City finances through the Comprehensive Annual Financial Report(CAFR). Performance Measure(KPI) Target FY 2021 FY 2021 FY 2022 Performance Actual Actual Estimated Indicator Receive the Certificate of Excellence in � � � � � Financial Reporting -123- FINANCE DEPARTMENT Utility Services Mission & Services Utility Services is responsible for maintaining positive customer relations for over 24,000 customers. Utility services include water, sewer, stormwater and refuse. Utility Billing staff work with customers answer questions, schedule service, solve problems and collect payments. The billing activity manages the customer data base and depository for all utility billing and parking violations. Bills are computed and issued, and monies are received and recorded. Staff is available to address customer's service needs and billing inquiries. Utility Services Funding Summary FY 2023 FY 2021 Actual FY 2022 Budget Requested Expenditures $891,862 $968,161 $961,702 Resources $891,862 $968,161 $961,702 Utility Services Position Summary FY 2023 Utility Billing Supervisor 1.00 Finance Intern 0.51 Account Clerk I 3.00 Cashier 4.00 Total FT Equivalent Employees 8.51 Performance Measures City Council Goal: Financially Responsible, High-Performance City Organization � Activity Objective: Improve utility billing processes and procedures and service delivery through the use of technology. Performance Measure (KPI) Target FY20 FY21 FY22 Performance Actual Actual Estimate Indicator % of City water customers using the 50% 29% 40% 40% a WaterSmart water management portal % of UB customers using e-billing 20% 10% 13% 14% � (ACH)B customers using direct payment 30% 26% 32% 36% � -124- FINANCE DEPARTMENT Mission & Services The Budget Office is responsible for the preparation, development, reconciliation, compliance, and implementation of the City's annual operating and five-year capital budgets. Included in this work is the development of all budget reporting guidelines, debt issuance, and compliance with Local and State reporting requirements. In addition, the Budget Office coordinates with various City departments with reporting and filing obligations of alternative funding sources such as grants and user fees. Maintenance of the five-year financial plan is critical in providing decision makers with strategic financial information. Budget staff regularly monitor and report on operating and capital budget activities, as well as report on debt-related activities. Budget Funding Summary FY 2023 FY 2021 Actual FY 2022 Budget Requested Expenditures $358,620 $364,474 $325,633 Resources $0 $0 $0 Budget Position Summary FY 2023 Budget/Financial Analyst 2.00 Total FT Equivalent Employees 2.00 Performance Measures City Council Goal: Financially Responsible, High-Performance City Organization � Activity Objective: Engage and empower residents to provide input and participate in the budget process. Performance Measure(KPI) Target FY20 FY21 FY22 Estimate Performance Actual Actual Indicator #of resident budgets submitted r�� on Balancing Act Budget 100 37 4 7 L Simulation* #of individuals reached through r � budget public engagement +10 Annually 195 71 35 L sessions 2 Activity Objective: Promote transparency and communicate budget information to residents in a user-friendly and understandable way. # page views: Balancing Act +2��o Annually 968 148 220 C�� Budget Simulation Tool* GFOA Special Recognition Capital & �� Awards Received (Resident's Performance None None None Guide) *Balancing Act was launched in Fiscal Year 2019 -125- This page intentionally left blank. -126- Recommended Operating Revenue Budget - Department Total 74-FINANCE DEPARTMENT FY20 Actual FY21 Actual FY22 Adopted FY23 Recomm'd Fund Account Account Title Revenue Revenue Budget Budget 100 42335 MAQ VALLEY ELEC FRANCHISE 71,168 73,554 71,168 73,554 100 42340 GAS FRANCHISE FEE 907,201 956,675 907,201 1,038,950 100 42345 ELECTRIC FRANCHISE FEE 4,029,044 3,794,873 4,230,496 4,140,000 42 LICENSES AND PERMITS -Total 5,007,413 4,825,102 5,208,865 5,252,504 100 51 178 CREDIT CARD FEE 6 5 0 0 100 51215 LATE PAYMENT PENALTY 18,446 9,985 22,125 22,1 15 5l CHARGES FOR SERVICES -Total 18,452 9,990 22,125 22,i15 100 53201 REFUNDS 52 0 0 0 100 53530 SPECIALIZED SERVICES 3,383 4,895 3,383 4,895 100 53605 MISCELLANEOUS REVENUE 2,459 744 768 744 100 53610 INSURANCE CLAIMS 0 14,438 0 0 100 53620 REIMBURSEMENTS-GENERAL 37,320 37,015 120,000 65,000 53 MI5CELLANEOUS -Total 43,214 57,092 124,151 70,639 400 59350 FR SALES TAX CONSTRUCTION 0 0 14,293 15,400 100 59610 FR WPC OPERATING 465,699 484,418 491,431 516,108 100 59620 FR STORMWATER OPERATING 257,013 292,657 300,ll6 306,240 100 59630 FR PARKING OPERATING 96,037 70,485 106,917 110,362 100 59640 FR WATER UTILITY 242,474 254,306 261,854 264,267 100 59670 FR REFUSE COLLECTION 409,216 465,242 472,300 495,121 100 59940 FR DMASWA 121,569 136,971 136,652 149,905 59 TRANSFER IN AND INTERNAL -Total 1,592,008 1,704,079 1,783,563 1,857,403 FINANCE DEPARTMENT -Total 6,661,087 6,596,263 7,138,704 7,202,661 -127- Recommended Operating Expenditure Budget - Department Total 74-FINANCE DEPARTMENT FY20 Actual FY21 Actual FY22 Adopted FY 23 Recomm'd Fund Account Account Title Expense Expense Budget Budget 100 61010 FULL-TIME EMPLOYEES 1,030,351 1,118,998 1,214,848 1,295,362 100 61020 PART-T1ME EMPLOYEES 22,594 0 0 0 100 61030 SEASONAL EMPLOYEES 15,941 30,366 35,095 43,414 100 61050 OVERTIMEPAY 7,171 268 7,950 7,950 100 61079 VACATION SUPPLEMENT COVID 0 503 0 0 100 61080 COVIDI9 EMP QUARANT/TREAT 4,283 0 0 0 100 61081 COVIDI9 SCHOOL/DAYCARE CL 2,298 0 0 0 100 61083 COVIDI9 EMP NON-WORK 3,153 0 0 0 100 61088 SCHOOL/DAYCARE CLOSED 0 1,007 0 0 100 61092 VACATION PAYOFF 8,528 4,515 0 0 100 61095 PARENTAL LEAVE 0 22,488 0 0 100 61096 50%SICK LEAVE PAYOUT 134 1,179 0 0 100 61310 IPERS 101,371 109,479 118,746 126,450 100 61320 SOCIAL SECURITY 78,967 84,887 96,240 102,473 100 61410 HEALTH INSURANCE 184,860 233,624 241,092 248,326 100 61415 WORKMENS'COMPENSATION 3,041 2,985 2,436 2,493 100 61416 LIFE INSURANCE 852 936 1,081 874 100 61417 UNEMPLOYMENT INSURANCE 72 0 36 36 100 61640 SAFETY EQUIPMENT 0 380 0 0 100 61660 EMPLOYEE PHYSICALS 681 0 690 0 100 61680 EMPLOYEE MOVING EXPENSE 2,522 0 0 0 61-WAGES AND BENEFITS 1,466,819 1,611,615 1,718,214 1,827,378 100 62010 OFFICE SUPPLIES 4,623 11,685 4,189 4,489 100 62011 LTNIFORM PURCHASES 850 0 1,100 1,100 100 62030 POSTAGE AND SHIPPING 113,076 125,031 115,388 114,108 100 62031 PROCESSING MATERIALS 1,260 63 1,260 1,260 100 62035 COURIER FEES 3,725 3,773 3,800 3,848 100 62050 OFFICE EQUIPMENT MAINT 0 2,265 2,085 0 100 62061 DP EQUIP.MAINT CONTRACTS 5,385 9,317 9,317 7,611 100 62070 OFFICE EQUIP RENTAL 40,106 29,759 36,470 1,036 830 62070 OFFICE EQUIP RENTAL 2,230 11,152 0 0 100 62090 PRINTING&BINDING 7,839 26,702 22,475 27,444 100 62110 COPYING/REPRODUCTION 3,599 487 3,937 2,100 830 62110 COPYING/REPRODUCTION 145 2,143 145 145 100 62130 LEGAL NOTICES&ADS 17,344 7,694 8,441 7,200 100 62140 PROMOTION 634 0 3,068 3,068 100 62170 SUBSCRIPTIONS-BOOKS-MAPS 334 0 608 608 100 62190 DUES&MEMBERSHIPS 3,293 4,121 5,177 4,750 100 62202 OFFICERS BOND 6,700 6,700 0 0 100 62204 REFLTNDS 17,146 0 0 0 100 62206 PROPERTY INSURANCE 0 2,393 0 0 100 62208 GENERAL LIABILITY INSURAN 22,547 19,089 16,311 9,427 100 62214 ELEC FRANCHISE FEE REFUND 727,ll4 627,227 695,ll 1 628,000 100 62215 GAS FRANCHISE FEE REFiJND 40,619 45,412 40,619 53,263 100 62220 JUDGEMENTS 13 0 0 0 -128- Recommended Operating Expenditure Budget - Department Total 74-FINANCE DEPARTMENT FY20 Actual FY21 Actual FY22 Adopted FY 23 Recomm'd Fund Account Account Title Expense Expense Budget Budget 100 62310 TRAVEL-CONFERENCES 5,985 840 13,730 13,730 100 62320 TRAVEL-CITY BUSINESS 1,920 0 1,892 1,892 100 62340 MILEAGE/LOCAL TRANSP 294 42 300 300 100 62360 EDUCATION&TRAINING 2,380 24,934 17,500 17,500 100 62421 TELEPHONE 4,520 9,403 4,488 4,866 640 62421 TELEPHONE 650 751 0 0 830 62421 TELEPHONE 6,821 6,542 6,821 6,821 100 62436 RENTAL OF SPACE 2,382 3,024 3,906 3,528 640 62436 RENTAL OF SPACE 440 400 0 0 640 62511 FUEL,MOTOR VEHICLE 2,075 2,433 0 0 640 62521 MOTOR VEHICLE MAINT. 2,356 3,466 0 0 640 62528 MOTOR VEH.MAINT.OUTSOUR 70 3,500 0 0 100 62660 DATA PROCESSING 77,814 72,284 72,285 60,500 100 62663 SOFTWARE LICENSE EXP 201,316 185,812 440,199 475,409 100 62666 CREDIT CARD CHARGE 52,807 52,207 51,000 52,207 100 62667 DATA SERVICES 715 1,098 762 1,097 640 62667 DATA SERVICES 324 323 0 0 100 62669 PROGRAMMING 36,833 34,098 34,098 28,586 100 62699 CASH SHORT AND OVER 531 (177) 0 0 100 62713 LEGALSERVICES 1,189 3,444 0 0 100 62716 CONSULTANT SERVICES 71,310 33,225 13,500 43,500 100 62722 INVESTMENT MGMT FEES 74,320 63,679 43,000 25,304 100 62723 INVEST-CUSTODIAL FEE 27,551 24,338 14,000 27,710 100 62726 AUDIT SERVICES 59,385 44,660 50,000 55,000 100 62727 FINANCIAL SERVICE FEES 1,650 1,654 2,551 1,700 100 62731 MISCELLANEOUS SERVICES 2,672 0 0 0 100 62736 CATERING SERVICES 2,121 0 3,500 3,500 62-SUPPLIES AND SERVICES 1,659,018 1,506,991 1,743,033 1,692,607 100 62724 BOND PAYING AGENT FEE 15,375 22,543 13,000 9,200 627-CONTRACTUAL SERVICES 15,375 22,543 13,000 9,200 830 63110 STORES-OFFICE 560,442 529,756 560,441 441,422 830 63ll 1 LESS STORES-OFFICE (583,270) (532,295) (567,407) (448,388) 63-ADMIN/OVERHEAD/STORES GAR (22,828) (2,539) (6,966) (6,966) 100 71ll0 M1SC.OFFICE EQUIPMENT 80 0 0 0 100 7ll18 PROJECTOR/CAMERA 0 134 0 0 100 71120 PERIPHERALS,COMPUTER 775 59 0 0 100 71122 PRINTER 124 0 0 0 100 71123 SOFTWARE 43,094 149 0 0 100 71124 COMPUTER 3,040 1,601 2,275 0 100 7ll29 SCANNER 799 0 0 0 100 71211 DESKS/CHAIRS 1,391 0 1,300 900 100 72417 CAMERA RELATED EQUIPMENT 0 1,028 0 0 100 72418 TELEPHONE RELATED (31) 20 750 750 100 72421 HEADSETS 961 167 0 0 71-EQUIPMENT 50,233 3,157 4,325 1,650 -129- Recommended Operating Expenditure Budget - Department Total 74-FINANCE DEPARTMENT FY20 Actual FY21 Actual FY22 Adopted FY 23 Recomm'd Fund Account Account Title Expense Expense Budget Budget 100 73210 CONST CONTRACT-BLDG 1,022 0 0 0 73-C1P EXPENDITURES 1,022 0 0 0 400 74111 PRINCIPAL PAYMENT 135,000 135,000 139,293 150,648 400 74112 INTEREST PAYMENT 67,606 64,906 72,206 64,258 74-DEBT SERVICE 202,606 199,906 211,499 214,906 74-FINANCE DEPARTMENT TOTAL 3,372,245 3,341,674 3,683,105 3,738,775 -130- Recommended Expenditure Budget Report by Activity & Funding Source 74-FINANCE DEPARTMENT BUDGET -72400 FUNDING SOURCE:GENERAL Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget EQUIPMENT 13 SUPPLIES AND SERVICES 3,605 3,137 BUDGET 3,618 3,137 ACCTNG/PAYROLL/TREAS -74100 FUNDING SOURCE:GENERAL Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget CIP EXPENDITURES 1,022 CONTRACTUAL SERVICES 15,375 22,543 13,000 9,200 EQUIPMENT 43,870 734 1,550 1,150 SUPPLIES AND SERVICES 1,200,005 1,031,036 L,288,292 1,221,104 WAGES AND BENEFITS 807,335 816,536 836,129 1,005,080 ACCTNG/PAYROLL/TREAS 2,067,607 1,870,850 2,138,971 2,236,534 STORES INVENTORY -74110 FUNDING SOURCE: STORES/PRINTING Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget ADMIN/O V ERHEAD/STORES GAR 5,934 (7,050) STORES INVENTORY 5,934 (7,050) CENTRALIZED MULTIFUNCTION-74120 FUNDING SOURCE: STORES/PRINTING Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget ADMIN/O V ERHEAD/STORES GAR (10,439) (6,390) (6,966) (6,966) SUPPLIES AND SERVICES 6,966 8,685 6,966 6,966 CENTRALIZED MULTIFUNCTION (3,473) 2,295 0 -74130 FUNDING SOURCE:STORES/PRINTING Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget ADMIN/OVERHEAD/STORES GAR (26,697) 17,086 CENTRALIZED PHONE RECHRG (26,697) 17,086 CENTRALIZED POSTAGE -74140 FUNDING SOURCE: STORES/PRINTING -131- Recommended Expenditure Budget Report by Activity & Funding Source 74-FINANCE DEPARTMENT Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget ADM1N/O V ERHEAD/STORES GAR 8,375 (6,186) SUPPLIES AND SERVICES 2,230 11,152 CENTRALIZED POSTAGE 10,605 4,966 BUDGET -74400 FUNDING SOURCE:GENERAL Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget EQUIPMENT 3,420 279 250 250 SUPPLIES AND SERVICES 107,899 ll6,095 85,327 120,783 WAGES AND BENEFiTS 184,169 242,246 278,897 204,600 BUDGET 295,488 358,620 364,474 325,633 UTILITY BILL/PARKING TKTS-74700 FUNDING SOURCE:GENERAL Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget EQUIPMENT 2,930 2,144 2,525 250 SUPPLiES AND SERViCES 332,397 326,013 362,448 343,754 WAGES AND BENEFiTS 475,315 552,832 603,188 617,698 UTILITY BILL/PARHING TKTS 810,642 880,989 968,161 961,702 METER READS/SERVICE -74710 FUNDING SOURCE:WATER UTILITY OPERATION Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget SUPPLIES AND SERVICES 5,915 ]0,873 METER READS/SERVICE 5,915 10,873 DEBT SERVICE -74720 FUNDING SOURCE:DEBT SERVICE Account FY20 Actual Expense FY21 Actual Expense FY22 Adopted Budget FY23 Recomm'd Budget DEBT SERVICE 202,606 199,906 211,499 214,906 DEBT SERVICE 202,606 199,906 2ll,499 214,906 TOTAL $3,372,245 $3,341,674 $3,683,105 $3,738,775 -132- CITY OF DUBUQUE, IOWA DEPARTMENT DETAIL-PERSONNEL COMPLEMENT 74 FINANCE DEPARTMENT FY 2021 FY 2022 FY 2023 FD JC WP-GR JOB CLASS FTE BUDGET FTE BUDGET FTE BUDGET 61010 Full Time Employee Expense 100 2379 GE-44 DIRECTOR OF FINANCE/BUDGET 1.00 $ 138,370 1.00 $ 140,415 1.00 $ 144,973 100 GE-39 FINANCE MANAGER 1.00 $ 98,877 1.00 $ - 1.00 $ - 100 1360 GE-39 ASSISTANT FINANCE DIRECTOR - $ - - $ 105,277 - $ 108,701 100 GE-34 BUDGET/FINANCIALANALYST 3.00 $ 206,339 3.00 $ 204,071 3.00 $ 220,971 100 GE-25 CONFIDENTIALACCOUNT CLERK 1.00 $ 49,047 1.00 $ 50,241 1.00 $ 51,879 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 76,757 1.00 $ 78,643 1.00 $ 81,230 100 4160 GE-40 PURCHASING& RISK MANAGER 1.00 $ 76,005 1.00 $ 77,143 1.00 $ 115,799 100 1060 GE-30 ACCOUNTANT 2.00 $ 108,891 2.00 $ 116,521 2.00 $ 118,819 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 65,960 1.00 $ 64,999 1.00 $ 67,108 100 1020 0E-06 ACCOUNT CLERK I 4.00 $ 192,283 4.00 $ 196,641 4.00 $ 201,923 100 1760 0E-05 CASHIER(FINANCE) 4.00 $ 177,899 4.00 $ 180,897 4.00 $ 183,959 TOTAL FULL TIME EMPLOYEES 19.00 $1,190,428 19.00 $1,214,848 19.00 $1,295,362 61030 Seasonal Employee Expense 100 2840 NA-38 FINANCE INTERN-SEASONAL 1.00 $ 27,437 1.26 $ 35,095 1.51 $ 43,414 TOTAL SEASONAL EMPLOYEES 1.00 $ 27,437 1.26 $ 35,095 1.51 $ 43,414 TOTAL FINANCE DEPARTMENT 20.00 $ 1,217,865 20.26 $1,249,943 20.51 $ 1,338,776 -133- CITY OF DUBUQUE,IOWA ACTIVITY PERSONNEL COMPLEMENT SUMMARY FY 2021 FY 2022 FY 2023 ACCT FD JC WP-GR POSITION CLASS FTE BUDGET FTE BUDGET FTE BUDGET Accounting/Payroll/Treasury-FT General Fund 10074100 61010 100 GE-44 DIRECTOR FINANCE/BUDGET 1.00 $138,370 1.00 $140,415 1.00 $ 144,973 10074100 61010 100 GE-39 FINANCE MANAGER 1.00 $ 98,877 - $ - - $ - 10074100 61010 100 1360 GE-39 ASSISTANT FINANCE DIRECTOR - $ - 1.00 $105,277 1.00 $ 108,701 10074100 61010 100 4160 GE-40 PURCHASING&RISK MANAGER 1.00 $ 76,005 1.00 $ 77,143 1.00 $ 115,799 10074100 61010 100 1020 0E-06 ACCOUNT CLERK I 2.00 $ 95,494 1.00 $ 50,284 1.00 $ 51,923 10074100 61010 100 GE-34 BUDGET/FINANCIALANALYST - $ - - $ - 1.00 $ 69,586 10074100 61010 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 65,960 1.00 $ 64,999 1.00 $ 67,108 10074100 61010 100 1060 GE-30 ACCOUNTANT 1.50 $ 81,129 2.00 $116,521 2.00 $ 118,819 10074100 61010 100 4440 GE-25 CONFIDENTIALACCOUNTCLERK 1.00 $ 49,047 1.00 $ 50,241 1.00 $ 51,879 Total 8.50 $604,882 8.00 $604,880 9.00 $ 728,788 Accounting/Payroll/Treasury-Seasonal General Fund 10074100 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.49 $ 13,444 0.75 $ 20,890 1.00 $ 28,751 Total 0.49 $ 13,444 0.75 $ 20,890 1.00 $ 28,751 Budget-General Fund 10074400 61010 100 GE-34 BUDGET/FINANCIALANALYST 3.00 $206,339 3.00 $204,071 2.00 $ 151,385 Total 3.00 $206,339 3.00 $204,071 2.00 $ 151,385 Utility Billing/Parking Tickets-FT General Fund 10074700 61010 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 76,757 1.00 $ 78,643 1.00 $ 81,230 10074700 61010 100 1060 GE-30 ACCOUNTANT 0.50 $ 27,762 - $ - - $ - 10074700 61010 100 1760 0E-05 CASHIER(FINANCE) 4.00 $177,899 4.00 $180,897 4.00 $ 183,959 10074700 61010 100 1020 0E-06 ACCOUNT CLERK I 2.00 $ 96,789 3.00 $146,357 3.00 $ 150,000 Total 7.50 $379,207 8.00 $405,897 8.00 $ 415,189 Utility Billing/Parking Tickets-Seasonal General Fund 10074700 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.51 $ 13,993 0.51 $ 14,205 0.51 $ 14,663 0.51 $ 13,993 0.51 $ 14,205 0.51 $ 14,663 TOTAL FINANCE DEPARTMENT 20.00 $1,217,865 20.26 $1,249,943 20.51 $ 1,338,776 -134- FISCAL YEAR 2023 BUDGET PRESENTATION � ' � ' • . • - � . . Finance Department The City of Dubuque Finance Department promotes excellence internally through all-encompassing communication, support, and teamwork and strives for authentic connections between unique individuals to create harmonious service to our citizens and co-workers. To create an environment that is inclusive, transparent, accessible, and forged by clear communication, providing dependable customer service in a fun and enjoyable environment. We are unique. We are Dubuque. New Faces _ _ a� _ � ' 1 ' '� -!-,'. +'. . �`',_�r:;& 1 � � •� r J '� �r, _� l °' �, : . �_ • / . . r� I 1 �'�� f �'-� `s..�..'� , ' � � �- _ . ; '.� �� ` � j �� -% � _ ' , ; f, � �. �, �;� � � p ; _ � .1 � ; - _ . ,� .:, ;�� p _ ,� �„_ _, s,. :, � I f i r�e � � f �; ; , � � �� . .,... , �� i . � � � I �'� � � S • � _ � � r.' '� � � �- ,.;� ,',-., � � � �„ � ,, Account Clerk I Accountant Budget/Finance Cashier Budget/Finance Analyst Analyst Hunter Smith Jacob Baltierra Jason Clasen Chris Vallee Robyn Hosch Started 03/23/21 Started 07/11/21 Started 11/15/21 Started 11/22/21 Started 02/01/22 • • • 3-Year Term Purpose Meets Quarterly • To review the actions and decisions of the Paul Lassance City's investments and all money managers Gary Ruden for compliance with the City's Investment Josh Merritt Policy, and to report any noncompliance to Molly Valaskey the City Council Thomas Major To recommend as needed chan es in the . g � � City's Investment Policy to the City Council • To review the investment performance of the City's investments and money managers and to report to the City Council concerning same at least quarterly � � , � � i 1 • � � i � � ' • • • � . . • Director of Finance & Budget Confidential ssistant Directo Purchasing & Risk Budget & Account Clerk of Finance Manager Financial Analysts (2) Utility Billing Budget & t Clerk I Supervisor .75 inancial Analy � � (1 ) Cashiers (4) Account Clerk I Utility Billing (3) Intern (0.51 ) � � , � � i 1 � � i � � • • � . . • Director of Finance & Budget Confidential ssistant Directo Purchasing & Risk Budget & Account Clerk of Finance Manager Financial Analysts (2) Utility Billing Budget & t Clerk I Supervisor 1 .00 inancial Analy � � (1 ) Cashiers (4) Account Clerk I Utility Billing (3) Intern (0.51 ) � �E�ITIIV � �IN � Hi I�-P�rf�rr��nc� �r ��i�a��r� ��rrd �ar��run� � t�� i� � � � E�I� IT�� LE Dat�-Driv�n arr� out��r��-Fo�u��d b�i�� n �I�� ur pil��r� ��: ��M �III U N �Tl� � F � �I �I� E - . . . � • . . . . � � �� - * • � � � { '{ - � - � �� i�. �� . �o I�r r . 1 1 � � � • • • Q ■ '� �'/1�� NN �AMr ��'� ■ ■�� f• • Equity lens applied to Capital Improvements and improvement packages • Department Equity Overview Question added for the FY23 Budget Process • Equity in Budgeting training held annually for departments • Educate grant, contract, and purchase of service partners about the city's racial equity goals and engage them in supporting efforts to achieve racial equity. • Provide various platforms for residents to participate in community engagement "Describe how your budget allocates funds in ways to advance racial and economic equity. Consider a global view (not individual projects) in how funds are allocated to reduce or eliminate disparities and improve outcomes for low-income communities and communities of color. " 1 1 � � � • • • r'-_ _ -_ _ � r -- - '1 111 _ -� ■ • Develop opportunities for minority business enterprises to participate as a City of Dubuque vendor or contractor � Development of an ongoing list of local Targeted Small Businesses in conjunction with State Certified Targeted Small Business Director for City procurement � Track vendor demographics and other data related to procurement in the new Enterprise Resource Planning (ERP) system � Evaluation of insurance requirements to ensure not limiting procurement and outreach assistance to aid vendors in understanding coverage requirements � Quarterly meetings to discuss opportunities and outreach with Targeted Small Businesses related to procurement 1 1 � � � • • • 1 1�: 1 :1 ^ ■ • • ■ • Payment plans offered to customers with delinquent balances since March 2020 • Water, Sanitary Sewer, Stormwater, and Refuse 50% base fee reduction for income qualified • American Rescue Plan Act Funds assistance for delinquent utility bills from the March 2020 billing cycle through June 30, 2021 • Suspended late fee charges March 2020 - January 2022 and suspended water disconnections March 2020 - August 2021 due to the pandemic • Participate in Equitable Fine and Fee Reform 1 1 � ' Finance • Indirect Cost Allocation Plan approved by U .S. Housing and Urban Development December 2021 : Indirect Cost Rate is 40.07% • Enterprise Resource System : Contract negotiated with Tyler Technologies and implementation underway Financial , Budget, HR • GFOA Certificate of Achievement for the FY20 Annual Certified Report - 33 Consecutive Years! • Dale Carnegie Change Management Training : December 2021 - April 2022 1 1 � ' Utility Billing Feb 2022 Feb 2022 Feb 2021 Feb 2021 Customers Enrolled In : # Customers % Customers # Customers % Customers Paperless Billing 3,745 15 % 3,082 13 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Auto Pay 8,081 33 % 7,808 32 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Phone & Online Payments 6,535 27 % 5,652 23 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... WaterSmart Registered Users 11 ,024 45 % 8, 129 34 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Stormwater Reduced Base Fee" 558 2 % 601 2 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Refuse Reduced Base Fee^ 551 2 % 596 2 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Water Reduced Base Fee^ 497 2 % 528 2 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Sanitary Sewer Reduced Base Fee^ 499 2 % 529 2 % *Total Customers 24,302 ^FY21 General Fund Reduced Fees $113,397 1 1 � ' Utility Billing Assistance # Accounts Assistance Type Assisted $ Paid Timeframe Payment Plans 211 $106,738 July 2020 - February 2022 State of lowa Disruption Prevention Program 47 $13,692 November - December 2020 lowa Finance Authority Rent & Utilities Assistance 151 $85,006 May 2021 - February 2022 HACAP - LIHWAP Program* 260 $146,759 November 2021 - February 2022 American Rescue Plan Act Funds 114 $47,785 November 2021 - February 2022 Total Assistance 783 $399,980 HACAP: Hawkeye Area Community Action Program LIHWAP: Low Income Household WaterAssistance Program 1 1 � ' Uti I ity Bi I I i ng Delinquent Utility Balances Through February 2422 �� ,250,000 � $1 ,000,000 $904,589 $750,000 - $788,495 $500,000 $371 ,018 $250,00� - $0 ^R � �--� L L L L � - � W � � � O � � � � (� ¢ � � ¢ Q O ; U � � � � �, z° o � � FY 2Q20 f FY 2421 FY 2Q22 • Water disconnects for nonpayment were reinstated in August 2021 and Late Fees were reinstated in January 2022. 1 1 � ' Utility Billing • State of lowa/HACAP/LIHWAP/ARPA Programs - worked with various agencies to provide financial assistance to customers behind on their utility bills • Outsourced Printing- now outsourcing utility bill printing rather than printing in house • Dale Carnegie Change Management Training : December 2021 - April 2022 1 1 � ' Budget • Annual Department Training : Includes Budget, Finance, and Information Services processes • Completed FY23 Budget Recommendation with Limited Staff: � Special thanks to Assistant Public Works Director Arielle Swift, Budget/Financial Analyst Nathan Kelleher, and Budget/Financial Analyst Jason Clasen • Received GFOA's Distinguished Budget Presentation Award for the FY22 Budget - 16 Consecutive Years! • Dale Carnegie Change Management Training : December 2021 - April 2022 FUTURE Finance I N ITIATIVES • Enterprise Resource Planning System : Go Live ■ ■ J u ly 2022 • Enterprise Resource Planning System : User Training April - June 2022 and Ongoing • GASB87 Lease Accounting Implementation • Continued Staff Development FUTURE Utility Billing INITIATIVES • Implementation April 2022 for Utility Billing ■ ■ Module of New Enterprise Resource Planning System - Go Live August 2023 • Continue to reduce delinquent utility balances: � Financial Assistance Programs � Payment Plans � Resume tax liens for unpaid owner accounts March 2022 � Resume turning unpaid tenant final accounts over to collections March 2022 • Implement paperless meter work order system with Water Distribution staff • Continued staff development FUTURE Budget I N ITIATIVES • Continue to ex and bud et en a ement p J J J ■ ■ • Continue implementation : equity tools + measures into budget process • Process Improvements • Prepare for conversion to new Enterprise Resource Planning system : Go Live July 2022 Finance Department FY2023 REQU ESTED PROPERTY TAX SU PPORT 13 .47 907 849 , � Average homeowner s* Net Property Tax property tax cost for the Support Finance Department (*Avg. home value of $159,503) CITY OF DUBUQUE � FINANCIAL SERVICES �W�� BUDGET GUIDE � .. � ,�� , � / • Financial Policy ,� . a�.�,. - �� '� � � , • Cash Management � �;�� , � ,��:� .�._ �. • Debt Management � � �:. ��`��=�j�, • Accou nti n * � �� ANNUAL COMPREHENSIVE •�-�' FINANCIAL . �_��;� • Payroll STATEMENT . , , .. 1 • Accounts Payable � � , , , : f-rr. �`� __- � TI�I7EY•I�- . . F' � �._. • Purchasing �� .�, , �� ;: � � .. , � �fh�'�� . • Risk Management �;^;U- � `� .�.:� � . � �� ,_ • Grant Ass�stance �}��r�� .. ,_, • Auditing + Reporting � � _ • U t i I i ty B i I I i n g FISCAL"EAR ENOED IUPlE 30,2021 • Budget �� UTILITY BILLING ry �, • Water, Sanitary Sewer, Refuse, and Stormwater Billing ~ • 24,000 Meters in Service • Manage Customer Database • Prompt and Courteous Customer Service • WaterSmart Portal • Offset Program • Parking Tickets • Garbage Stickers, Yard Waste Stickers, Large Item Pick-up • Bus Passes WATER SMART ry �, ;��;�� _ .t ... I�roy�la�t�.r:�U=a=�ar�crac qEr=aar.n..r�-a '•`*u VnMrrt�n.� KI Y.Y�}� ��4.+f} MMFw� .�ix`S�x+4-+��.K�..� M�r.4��.1+5..1*.1�i1} 1.rtwwirr . _ I.-. �� :J!�aw _�Il��,��,l�l�[ C!erucYsur F�14LQIS,SI'.[IVA.`F', I'I:I +�R�R��nses sfFKs 1R� V'.�sIY If�si��'PI 4'�+•'.��f�"s.rr ' .� Yri. � I.Y{ILC[L_195FG i�0�]fIQ4. � � 100�}R.+n1.U1Rf 9��}!ef N4YFO71'* +� � P.rrwV Tiw�F � hywn� �•t ri �� Gc�tun d yair r,�+rar FRx.�r tant. •�:�-� i•_x' � y nlSpll#1�4{E1��44GErR7i44{O�I'-0�[kIR474 �.. fl f�s,458�d�L'IH'Ei+l[►OYlt�f�rf5!�� fnu[nli nnd ShavFo�hca�s � � � . ? . - .� � � WATER SMART d u buq ue.watersmart.com ��-�. View our water usa e check for leaks and set-u Y g > > p LeakAlerts alerts through the WaterSmart Portal Paperless Hate paper clutter? Get rid of it by enrolling in eBill Billing and have instant access to current and past bills. ,� Online Quick Have real-time access to account information and pay Pay your bill in seconds with ease. ,�; Sign up for AutoPay to have your bill automatically �� Auto Pay deducted from your bank account. B U D G E T O F F I C E You are balanced. Where the Money Goes 5pending � Arts,Parks and Recreatian,Library,and Convsntion and ) Civic Center:S�z9m Major Projeds:$8 I.I m � Street Maintenonce,Snow and Ice Contral,Landfill,Traffic � • O n I i n e To o I s : O p e n B u d g et' Engineering,and ProjecY Engineering:S1 1 9m Public SafeYy:530,1 m > B a I a n c i n g Act, P r i o r i t i z at i o n' Sani}ary Sewer,S}ormwa}er,Water,and > Refuse/Garbage/Recycling:$20.9m Taxpayer Receipt Planning,Neighborhaods,HousingandCommunity ) Developmenf and Economic Development:$1 4.4m • Develop/Manage City's annual YOUR 2020 TAX RECEVPT operati ng budget and 5-year C a p i ta I I m p rove m e n t P I a n Culture and Recreation $177.44 Five Flags Civic Center B $19.36 . Budget Documents : Resident's Recreation e $z1.o7 Library B $64.25 Guide, Policy Budget, CIP Parks � $57.D6 Grand River Center e $9.37 B u d g et Arts & Cuitural Affairs e $6.32 Capital Prajects $116.74 � Balancing Act Page V�ews � �400 �200 1175 BUDGET �o00 ENGAGEM ENT � � soo Launched Interactive soo Bud et Simulation & 456 g 400 Taxpayer Recei pt i n 2�� FY2019 200 � �� 25 o — FY2019 FY2020 FY2021 FY2022 FY2023 *FY20 includes presentation to Youn$ Professionals 1 . Seasonal Summer Finance Intern � NA-38F/0.25 FTE � ) ' • � � Recurring � $8,417 . . � Net Property Tax Support: $5,345 . � Finance Department PERFORMANCE MEASURES Goals On Track: Goals Im rovin : Goals That Needs Work: p J • GFOA Certificate of • ° of Cit water ' # of resident budgets � • • �0 y submitted on Balancin Excellence in Financial customers using the g Reporting forACFR WaterSmart water Act Budget Simulation management portal • GFOA Distinguished Budget Presentation # of individuals reached . Award throu h bud et ublic J J p • # of UB Customers using engagement sessions direct payment • • • �: . www.cityofdubuque.org/budget: � � ' ; � ' ' � � 1 ' : � � . • Dollars and Cents � D�LLARS � � _ � :�r�D CENTS F2o�z� � ... . . Open Budget . , �,_,,=� _ , -_ _ , • ', U,,J ,J,_ � � ��u��,:�=xr�� 1�IIII� �::�,�,W,�.a,,.,x..A.�� • B a I a n c i n g Act - � ��rr�a��r��{.� . . ,�,x�«��.w � :��....,:..:.: :. ,�:�z.�,ntl�. �akrr�� S�r�� f . . # � � . �� Qty Sanes SS MiLivn in lnteres� f��I�a r� �rr d ��rr�� • Taxpaye r Rece i pt e CreditRatiugifpchaded � I 4 - - �.��M�R * - - -- __ �bs�a� ,�,�:,9a. °:�;�;,�,�°�.�e�a��. www.c i t of d u b u u e.o r /f i n a n ce. ��°�� "��"'��`��p��tl�� Y q J ' ._ ��P��.��rc ��o�a� �.�re�e��.,N�� .M ��.,. �� a��rt��,� �a��a:��,�..��m �.��,��o��,a�..a,�e� . � ,��.�.a��r.o.�m..� �.��r�.��.� ��.� • Open Expenses � ��i r4:L':':f.;i itii.'!� �.,��L��J�' I www.cityofdubuque.org/Finance www.cityofd u buq ue.org/Uti I ity-Bi I I i ng www.cityofd u buq ue.org/Budget