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Fiscal Year 2022 State of Iowa Annual Financial ReportCity of Dubuque City Council Meeting Consent Items # 05. Copyrighted November 7, 2022 ITEM TITLE: Fiscal Year2022 State of Iowa Annual Financial Report SUMMARY: City Manager recommending approval to file the Fiscal Year 2022 State of Iowa Annual Financial Report with the State of Iowa Auditor. SUGGESTED Suggested Disposition: Receive and File; Approve DISPOSITION: ATTACHMENTS: Description Type MVM Memo City Manager Memo Staff Memo Staff Memo FY22 AFR Signature Page Supporting Documentation FY22 AFR Supporting Documentation FY22 AFR Notice of Publication Supporting Documentation THE C DUUB-.'&-FE Masterpiece on the Mississippi TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Fiscal Year 2022 State of Iowa Annual Financial Report DATE: October 24, 2022 Dubuque All -America City wuxnv rn 2007-2012.2013 2017*2019 Director of Finance and Budget Jennifer Larson is recommending approval to file the Fiscal Year 2022 State of Iowa Annual Financial Report with the State of Iowa Auditor. I concur with the recommendation and respectfully request Mayor and City Council approval. Michael C. Van Milligen MCVM/jml Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Jennifer Larson, Director of Finance and Budget THE CITY OF DUB FE Masterpiece on the Mississippi TO: Michael C. Van Milligen, City Manager FROM: Jennifer Larson, Director of Finance and Budget SUBJECT: Fiscal Year 2022 State of Iowa Annual Financial Report DATE: October 24, 2022 INTRODUCTION Dubuque III -America City 2007-2012.2013 2017*2019 The purpose of this memorandum is to submit the Fiscal Year 2022 State of Iowa Annual Financial Report. BACKGROUND The Annual Financial Report must be filed with State of Iowa Auditor pursuant to the Code of Iowa Section 384.22 by December 1, 2022. DISCUSSION The Annual Financial Report is prepared on a cash basis consistent with the annual budget. The City is required to publish the first page of this report before filing the report with the State Auditor's Office. The Dubuque Telegraph Herald will publish this report after City Council approval. There is no statutory requirement for the City Council to approve the Annual Financial Report or pass a resolution prior to publication and filing. However, when possible, City Council review and approval of the official document is recommended. REQUEST I respectfully recommend approval to publish and file the Fiscal Year 2022 State of Iowa Annual Financial Report with the State of Iowa Auditor. JML 10/24/22, 2:36 PM Local Government Property Valuation System STATE OF IOWA 2022 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2022 CITY OF DUBUQUE, IOWA DUE: December 1, 2022 16203100700000 CITY OF DUBUQUE 50 W 13th Street DUBUQUE IA 520014864 POPULATION: 59667 NOTE - The information supplied in this report will be shared by the agencies. Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal ALLFUNDS Governmental (a) Proprietary (b) TotalActual (c) Budget (d) Revenues and Other Financing Sources Taxes Levied on Property 26,279,757 26,279,757 25,530,416 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 26,279,757 26,279,757 25,530,416 Delinquent Property Taxes 40,651 40,651 0 TIF Revenues 11,832,504 11,832,504 11,666,215 Other City Taxes 22,549,055 0 22,549,055 20,772,861 Licenses and Permits 2,123,522 40,240 2,163,762 2,093,373 Use of Money and Property 19,867,867 118,787 19,986,654 16,046,842 Intergovernmental 49,975,199 2,686,164 52,661,363 77,758,769 Charges for Fees and Service 9,699,549 36,859,671 46,559,220 46,846,043 Special Assessments 94,871 0 94,871 188,000 Miscellaneous 4,258,647 5,761,363 10,020,010 10,378,510 Other Financing Sources 10,243,840 8,022,375 18,266,215 26,131,220 Transfers to 22,146,055 5,928,762 28,074,817 41,889,281 Total Revenues and Other Sources 178,111,517 59,417,362 237,528,879 279,301,530 Expenditures and Other Financing Uses Public Safety 30,844,979 30,944,979 32,693,546 Public Works 14,212,887 14,212,887 16,454,801 Health and Social Services 855,079 855,079 1,043,534 Culture and Recreation 13,423,062 13,423,062 16,666,892 Community and Economic Development 15,539,505 15,539,505 18,502,285 General Government 10,675,959 10,675,959 11,901,235 Debt Service 8,720,233 8,720,233 9,804,328 Capital Projects 28,044,260 28,044,260 112,351,600 Total Governmental Activities Expenditures 122,315,964 0 122,315,964 219,418,221 BUSINESS TYPE ACTIVITIES 53,515,597 53,515,597 84,893,388 Total All Expenditures 122,315,964 53,515,597 175,831,561 304,311,609 Other Financing Uses 0 0 0 Transfers Out 21,973,624 6,101,193 28,074,817 41,889,281 Total All Expenditures/and Other Financing Uses 144,299,588 59,616,790 203,906,378 346,200,890 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses 33,821,929 -199,428 33,622,501 -66,899,360 Beginning Fund Balance July 1, 2021 92,314,827 30,236,840 122,551,667 137,843,052 Ending Fund Balance June 30,2022 126,136,7561 30,037,412 156,174,168 70,943,692 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non-budgetedInternal Service Funds 5,567,738 ension Trust Funds Private Ptupose Trust Funds gency Funds 17,852,211 Indebtedness at June 30, 2022 Amount Indebtedness at June 30, 2022 Amount General Obligation Debt 95,156,233 Other Long -Tenn Debt 554,581 Revenue Debt 124,934,381 Short -Term Debt 0 TIF Revenue Debt 20,733,389 General Obligation Debt Limit 241,617,645 The forgoing report is correct to the best of my knowledge and belief CERTIFICATION Publication Signature of Preparer Printed name of Preparer Jennifer Larson oneumber 563-589- 4322 ate Signed https://dom-localgov.iowa.gov/afr?id=62511—� 1/2 10124/22, 2:36 PM Local Government Property Valuation System Signature of Mayor or other City official (Name and Title) PLEASE PUBLISH THIS PAGE ONLY https://dom-localgov.iowa.gov/afr?id=6251 2/2 10/24/22, 5:30 PM Local Government Property Valuation System STATE OF IOWA 2022 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2022 CITY OF DUBUQUE, IOWA DUE: December 1, 2022 16203100700000 CITY OF DUBUQUE 50 W 13th Street DUBUQUE IA 52001-4864 POPULATION: 59667 NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal agencies. ALL FUNDS Governmental (a) Proprietary (b) Total Actual (c) Budget (d) Revenues and Other Financing Sources Taxes Levied on Property 26,279,757 26,279,757 25,530,416 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 26,279,757 26,279,757 25,530,416 Delinquent Property Taxes 40,651 40,651 0 TIF Revenues 11,832,504 11,832,504 11,666,215 Other City Taxes 22,549,055 0 22,549,055 20,772,861 Licenses and Permits 2,123,522 40,240 2,163,762 2,093,373 Use of Money and Property 18,867,867 118,787 18,986,654 16,046,842 Intergovernmental 49,975,199 2,686,164 52,661,363 77,758,769 Charges for Fees and Service 9,699,549 36,859,671 46,559,220 46,846,043 Special Assessments 94,871 0 94,871 188,000 Miscellaneous 4,258,647 5,761,363 10,020,010 10,378,510 Other Financing Sources 10,243,840 8,022,375 18,266,215 26,131,220 Transfers In 22,146,055 5,928,762 28,074,817 41,889,281 Total Revenues and Other Sources 178,111,517 59,417,362 237,528,879 279,301,530 Expenditures and Other Financing Uses Public Safety 30,844,979 30,844,979 32,693,546 Public Works 14,212,887 14,212,887 16,454,801 Health and Social Services 855,079 855,079 1,043,534 Culture and Recreation 13,423,062 13,423,062 16,666,892 Community and Economic Development 15,539,505 15,539,505 18,502,285 General Government 15,675,959 10,675,959 11,901,235 Debt Service 8,720,233 8,720,233 9,804,328 Capital Projects 28,044,260 28,044,260 112,351,600 Total Governmental Activities Expenditures 122,315,964 0 122,315,964 219,418,221 BUSINESS TYPE ACTIVITIES 53,515,597 53,515,597 84,893,388 Total All Expenditures 122,315,964 53,515,597 175,831,561 304,311,609 Other Financing Uses 0 0 0 Transfers Out 21,973,624 6,101,193 28,074,817 41,889,281 Total All Expenditures/and Other Financing Uses 144,289,588 59,616,790 203,906,378 346,200,890 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses 33,821,929 -199,428 33,622,501 -66,899,360 Beginning Fund Balance July 1, 2021 92,314,8271 30,236,840 1 122,551,6671 137,843,052 Ending Fund Balance June 30, 2022 126,136,7561 30,037,412 1 156,174,1681 70,943,692 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non -budgeted Internal Service Funds 5,567,738 Pension Trust Funds Private Purpose Trust Funds Agency Funds 17,852,211 Indebtedness at June 30, 2022 Amount Indebtedness at June 30, 2022 Amount General Obligation Debt 95,156,233 Other Long -Term Debt 554,581 Revenue Debt 124,934,381 Short -Term Debt 0 TIF Revenue Debt 20,733,389 General Obligation Debt Limit 241,617,645 The forgoing report is correct to the best of my knowledge and belief CERTIFICATION Publication Signature of Preparer Printed name of Preparer Jennifer Larson Phone Number 563-589-4322 Date Signed Signature of Mayor or other City official (Name and Title) PLEASE PUBLISH THIS PAGE ONLY https://dom-localgov.iowa.gov/afr?id=6251 1/11 10/24/22, 5:30 PM Local Government Property Valuation System 4 x U z r. 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ALLFUNDS Governmental (a) Proprietary (b) Total Actual (c) Budget (d) Revenues and Other Financing Sources Taxes Levied on Property 26279757 26,279,757 25,530,416 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 26,279,757 26,279,757 25,530,416 Delinquent Property Taxes 40,651 40,651 0 TIF Revenues 11,832,504 11,832,504 11,666,215 Other City Taxes 22,549,055 0 22,549,055 20,772,861 Licenses and Permits 2,123,522 40,240 2,163,762 2,093,373 Use of Money and Property 18,867,867 118,787 18,986,654 16,046,842 Intergovernmental 49,975,199 2,686,164 52,661,363 77,758,769 Charges for Fees and Service 9,699,549 36,859,671 46,559,220 46,846,043 Special Assessments 94,871 0 94,871 188,000 Miscellaneous 4,258,647 5,761,363 10,020,010 10,378,510 Other Financing Sources, Including Transfers in 32,389,895 13,951,137 46,341,032 68,020,501 Total Revenues and Other Sources 178,111,517 59,417,362 237,528,879 279,301,530 Expenditures and Other Financing Uses Public Safety 30,844,979 30,844,979 32,693,546 Public Works 14,212,887 14,212,887 16,454,801 Health and Social Services 855,079 855,079 1,043,534 Culture and Recreation 13,423,062 13,423,062 16,666,892 Community and Economic Development 15,539,505 15,539,505 18,502,285 General Government 10,675,959 10,675,959 11,901,235 Debt Service 8,720,233 8,720,233 9,804,328 Capital Projects 28,044,260 28,044,260 112,351,600 Total Governmental Activities Expenditures 122,315,964 0 122,315,964 219,418,221 Business type activities 53,515,597 53,515,597 84,893,388 Total All Expenditures 122,315,964 53,515,597 175,831,561 304,311,609 Other Financing Uses, Including Transfers Out 21,973,624 6,101,193 28,074,817 41,889,281 Total All Expenditures/and Other Financing Uses 144,289,588 59,616,790 203,906,378 346,200,890 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses 33,821,929 -199,428 33,622,501 -66,899,360 Beginning Fund Balance July 1, 2021 92,314,827 1 30,236,840 122,551,667 137,843,052 Ending Fund Balance June 30, 2022 126,136,756 3Q037,412 156,174,168 7Q943,692 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non -budgeted Internal Service Funds 5,567,738 Pension Trust Funds Private Purpose Trust Funds Agency Funds 17,852,211 Indebtedness at June 30, 2022 Amount Indebtedness at June 30, 2022 Amount General Obligation Debt 95,156,233 Other Long -Tenn Debt 554,581 Revenue Debt 124,934,381 Short -Term Debt 0 TIF Revenue Debt 20,733,389 General Obligation Debt Limit 241,617,645 https://dom-localgov.iowa.gov/afr?id=6251 1/1 STATE OF IOWA SS: DUBUQUE COUNTY CERTIFICATE OF PUBLICATION I, Kathy Goetzinger, a Billing Clerk for Woodward Communications, Inc., an Iowa corporation, publisher of the Telegraph Herald, a newspaper of general circulation published in the City of Dubuque, County of Dubuque and State of Iowa; hereby certify that the attached notice was published in said newspaper on the following dates: 11/11/2022 and for which the charge is 182.41 Subscribed to before me, a Notary Publi in and for Dubuque County, Iowa, this 15th day of November, 2022 \Q Notary P19 in and for Dubuque Co ty, Iowa. JANET K. PAPE Cam Misslan Number 199559 M Y Comm. Exp, DEC 11, 2022 STATE OF IOWA 2022 16203100700000 FINANCIAL REPORT CITY OF DUBUQUE FISCAL YEAR ENDED 50 W 13th Street - DUBUQUE IA 520014864 JUNE 30, 2022 CITY OF DUBUQUE, IOWA POPULATION: 59667 DUE: December 1, 2022 _ NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, [he U.S. Census Bureau, agencies. various public interest groups, and State and federal ALLFUNDS . Revenuesand Other Financing Sources Governmental (a) Proprietary (b) Total Actual (c) Budget (d) Taxes Levied on Property Less: Uncollected Property Taxes -Levy Year 26279757 26,279,757 25,530,416 Net Current Property Taxes 0 0 0peity Delinq Delinquent Pro Taxes ,,26279757 26,279,757 25,530,416 TIF Revenues 40,651 40,651 0 Other City Taxes 11,832,504 11,832,504 11,6-- - Licenses d Permits an 22,549,055 0 22,549,055 20,772,861 Use of Money and Property 2,123,522 40,240 2,163,762 2,093,373 intergovernmental 18,867,867 I18,787 18,986,654 16,046,842 Charges for Fees and Service 49,975,199 2,686,164 52,661,363 77,758,769 Special Assessments 9,699,549 36,859,671 46,559,220 46,846,043 MIscellaneous 94,871 0 94,871 188,000 Other Financing Sources, Including Transfers in 4,258,647 5,763 1,36 10,020,010 10,378,51032,389,895 Total Revenues and Other Sources 13,951,137 46,341,032 68,020,501 Expenditures and Other Financing Uses 178,111,517 59,417,362 237,528,879 279,301,530 Public Safety Public Works 30,844,979 30,844,979 32,693,546 Health and Social Services 14,212,887 J, 14,212,887 16,454,801 Culture and Recreation 855,079 855,079 1,043,534 Community and Economic Development 13,423,062 13,423,062 16,666,992 General Government 15,539,505 15,539,505 19,502,295 Debt Service 10,675,959 1Q675,959 11,901,235 Capital Projects 9,720,233 8,720,233 9,804,328 Total Governmental Activities Expenditures 28,044,260 28,044,260122,315,964 112,351,600 Business Type activities 0 122,315,964 219,418,221 Total All Expenditures 53,515,597 53,515,597 94,893,388 Other Financing Uses, Including Transfers Out 122,315.964 53,515,597 175,831,561 304,311,609 Total All Expenditures/and Other Financing Uses 21,973,624 6,101,193 28,074,8t7 41,889,281 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financin 44,289,588 190 59,616,7 203,906,378 346,200,890 g Uses Beginnidg Balance July ],0221 33,821,929 -199,428 33,622,501 -66,89Q360 I Balance Ending Fund Balance June 3Q 2022 - 92,314,827 30,236,840 122,551,667 137,843,052 NOTE -These balances do not include the following, which were not budgeted and are not available for 126,136,756 3Q037,412 156,174,168 70,943,692 city on-budgeted Internal Service Funds operations: 5,567,738 _ Pension Tmst Funds Private Purpose Trust Funds Agency roads 17,852,211 Indebtedness at June 30, 2022 Amount Indebtedness at June 30, 2022aaaaMaaaa General Obligation Debt Amount Revenue Debt 95,156,233 Other Long -Tenn Deb[ 554,581 TIF Revenue Debt -- 124,934,381 Short -Term Debt 0 20,733,389 General Obligation Debt Limit 241,617,645 �'