Finance Fiscal Year 2024 Budget Presentation Copyrighted
February 27, 2023
City of Dubuque Public Hearings # 06.
Special Meeting
ITEM TITLE: Finance Fiscal Year2024 Budget Presentation
SUMMARY:
SUGGESTED
DISPOSITION:
ATTACHMENTS:
Description Type
Policy Budget Book Supporting Documentation
Presentation_Uploaded 2.27.23 Supporting Documentation
Finance
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FINANCE DEPARTMENT
FY 2022 FY 2023 FY 2024 %Change
Budget Highlights Actual Budget Requested FroBuF�ge 023
Expenses
Employee Expense 1,646,199 1,827,378 2,256,514 23.5°/a
Supplies and Services 782,380 967,530 1,023,667 5.8%
Electric and Gas Utility Franchise Fee Rebates 660,357 681,263 660,355 -3.1°/o
Investment Manager and Custodial Service Fees 58,144 53,014 58,200 9.8%
Machinery and Equipment 12,295 1,650 250 -84.8°/o
Non-ExpenseAccounts (1,534) (6,966) (8,200) 17.7%
Total 3,157,841 3,523,869 3,990,786 13.3%
Abated Debt- General Ledger Software 14,293 15,400 51,661 235.5°/o
Abated Debt- Franchise Fee Litigation 194,439 199,506 196,706 -1.4%
Total Expense 3,366,573 3,738,775 4,239,153 13.4%
Resources
Miscellaneous Revenue 79,260 92,754 101,818 9.8%
Electric and Gas Utility Franchise Fees 854,796 880,769 857,061 -2.7%
Sales Tax 20°/o for Debt Abatement 14,293 15,400 51,661 235.5%
Overhead & Utility Billing Recharges to Enterprise
Funds 1,769,270 1,842,003 2,201,359 19.5%
Total revenue 2,717,619 2,830,926 3,211,899 13.5°/o
PropertyTaxSupport 648,954 907,849 1,027,254 119,405
Personnel -Authorized FTE 20.26 20.51 23.51
Significant Line Items
Employee Expense
1. FY 2024 employee expense reflects a 5.00% wage package increase.
2. The lowa Public Employee Retirement System (IPERS) City contribution of 9.44% is unchanged
from FY 2023 The employee contribution of 6.29% is unchanged from FY 2023.
3. The City portion of health insurance expense is unchanged from $1,119 in FY 2023 to $1,119 in FY
2024 per month, per contract, which results in annual cost unchanged of$-or-%.
4. Overtime is unchanged from $7,950 in FY 2023 to $7,950 in FY 2024. FY 2022 actual was $440.
5. During Fiscal Year 2023, the following personnel change was approved:
a. Assistant Director of Finance was changed to Finance Director (+0 FTE / +$0).
b. Addition of Assistant Director of Finance and subsequent change to Budget Director (+1.0 /
$128,644).
c. Addition of Purchasing/Safety Coordinator (+1.0 FTE / +$78,866)
d. Addition of Temporary Utility Billing Accountant (+1.0 FTE / +$78,866)
e. Upgrade of Account Clerk I to Budget Financial Analyst (+0 FTE / +$26,138)
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Supplies 8� Services
6. Electric Franchise Fee Refund decreased from $628,000 in FY 2023 to $581,855 in FY 2024 based
on FY 2022 actual 581,855.
7. Gas Franchise Fee Refund increased from $53,263 in FY 2023 to $78,500 in FY 2024 based on FY
2022 actual of$78,502.
8. Printing increased from $27,444 in FY 2023 to $130,222 in FY 2024. FY 2022 actual was $45,232.
During Fiscal Year 2022, the City began outsourcing printing and mailing of utility bills.
9. IT Recharges increased from $96,697 in FY 2023 to $103,352 in FY 2024. 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.
10. Technology Services decreased from $565,592 in FY 2023 to $538,742 in FY 2024. This line item
includes ERP Software ($357,575); Workiva Wdesk ($99,007); Balancing Act ($8,200),FinancePlus
($40,000); LeaseQuery ($15,100), Online ACFR Reporting ($3,200), Creditron Check Scanner
($5,660), and Indirect Cost Software ($10,000).
11. Credit Card Charge decreased from $52,207 in FY 2023 to $41,000 in FY 2024. FY 2022 actual was
$54,317. The City is switching credit card vendors to Tyler payments related to the Enterprise
Resource Planning system implementation. Previously, the online and phone payment credit card
transaction fee of$4.95 per transaction was passed directly to the utility billing customer and in
person credit card transaction fee of$4.95 was absorbed by the City Under the new agreement with
Tyler Payments, all credit card transactions (online, phone and in person)will have a 2.95% per
transaction fee with a minimum fee of$2.50, and a transaction cap of$500. IN addition, the City will
continue to absorb the $0.25 per e-check transaction for online and phone utility bill payments.
Machinery & Equipment
12. Equipment replacement items at the maintenance level include ($250):
Finance Machinery and Equipment
�
Budget
Desk Phone $ 250
Total Equipment $ 250
Debt Service
13. Annual debt service payment includes the following ($248,367):
Final Call
Amount Debt Series Source Purpose Payment Date
$ 196,706 2016A G.O. Debt Levy Franchise Fee Settlement 2035 2024
$ 15,187 2021 A G.O. Sales Tax General Ledger Software 2041 2028
J
$ 36,474 2022A G.O Sales Tax General Ledger Software 2042 2029
$ 248,367 Total Finance Debt Service �
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Revenue
14. Franchise Fees increased from $5,252,504 in FY 2023 to $5,672,186 in FY 2024. FY 2022 actual
was $5,672,186. Electric Franchise Fee decreased from $4,213,554 in FY 2023 to $3,914,860 in FY
2024 based on FY 2022 actual. FY 2022 actual was $3,914,860. Gas Franchise Fee increased from
$1,038,950 in FY 2023 to $1,757,326 in FY 2024 based on FY 2022 actual.
15. Penalties decreased from $22,115 in FY 2023 to $14,090 in FY 2024 based on a three-year average.
This line item represents administrative collection fees and administrative fees for tax liens.
16. Reimbursements increased from $65,000 in FY 2023 to $82,321 in FY 2024. This line item includes
the rebate received on purchase cards and 1% of enrolled virtual card vendor spend as rebate
revenue.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.
17. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges
increased from $1,842,003 in FY 2023 to $2,201,359 in FY 2024.
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Finance Department Organization Chart
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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.
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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_
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FINANCE DEPARTMENT
FY 2022 FY 2023 FY 2024
Full-Time Equivalent 20.26 20.51 23.51
Resources and Property Tax Support
$6,000,000
$4,000,000
$2,000,000
$0
M�S��Reve�Ue rhead ReGharges Mete�ReGharges e�`J�aX SUppo t Frar�hise Fees
pve water pro'P vt�\�`!
� FY 2022 FY 2023 FY 2024
The Finance Department is supported by 23.51 full-time equivalent employees, which accounts for
53.23% of the department expense as seen below. Overall, the departments' expenses are expected to
increase by 13.38% in FY 2024 compared to FY 2023.
Expenditures by Category by Fiscal Year
Employee Expense '$1,827,378
$782,380
Supplies and Services $967,530
$1,023,667
$660,357
Franchise Fee Rebates $681,263
$660,355
$12,295
Machinery and Equipment $1,650
$250
$ 1,534
Non-Expense Accounts $ 6,966
$ 8,200
$194,439
Debt Service 199,506
196,706
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'� �si �ss ��. ��, ��. �^, ��,,
� FY 2022 FY 2023 FY 2024
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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 2022 Actual FY 2023 Budget FY 2024 Requested
Expenditures $1,977,155 $2,236,534 $2,465,723
Resources $713,721 $812,673 $1,176,049
Financial Service Position Summary
FY 2024
Chief Financial Officer 1.00
Finance Director 1.00
Purchasing & Risk Manager 1.00
Confidential Account Clerk 1.00
Purchasing/Safety Coordinator 1.00
Budget/Financial Analyst 2.00
Senior Payroll Accountant 1.00
Accountant 2.00
Finance Intern 1.00
Total FT Equivalent Employees 11.00
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 2022 FY 2023 Performance
Actual Actual Estimated Indicator
Receive the Certificate of Excellence in � � � � �
Financial Reporting
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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 2024
FY 2022 Actual FY 2023 Budget Requested
Expenditures $895,889 $961,702 $1,036,960
Resources $895,889 $961,702 $1,036,960
Utility Services Position Summary
FY 2024
Utility Billing Supervisor 1.00
Finance Intern 0.51
Accountant 1.00
Account Clerk I 3.00
Cashier 4.00
Total FT Equivalent Employees 9.51
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 FY21 FY22 FY23 Performance
Actual Actual Estimate Indicator
% of City water customers using the 50% 40% 40% 46% �
WaterSmart water management portal
% of UB customers using e-billing 20% 13% 13% 18% �
(ACH)B customers using direct payment 30% 32% 32% 39% �
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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 2024
FY 2022 Actual FY 2023 Budget Requested
Expenditures $287,830 $325,633 $488,103
Resources $0 $0 $0
Budget Position Summary
FY 2024
Budget/Financial Analyst 2.00
Budget Director 1.00
Total FT Equivalent Employees 3.00
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 FY21 FY22 FY23 Estimate Performance
Actual Actual Indicator
#of resident budgets submitted r��
on Balancing Act Budget 100 4 7 8 L
Simulation*
#of individuals reached through r �
budget public engagement +10 Annually 71 27 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%Annually 148 220 252 C��
Budget Simulation Tool*
*Balancing Act was launched in Fiscal Year 2019
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Recommended Operating Revenue Budget - Department Total
74-FINANCE DEPARTMENT
FY21 Actual FY22 Actual FY23 Adopted FY24 Recomm'd
Fund/AccounUAccount Title Revenue Revenue Budget Budget
100-General
4A-Charges for Services
45020-Credit Card Fee (5) 0 0 0
45300-Forfeitures/Penalties (9,985) (9,375) (22,115) (14,090)
45500-Misccllancous Chg for Svcs (744) (702) (744) (702)
47100-Rcimburscmcnts (37,015) (64,478) (65,000) (82,321)
47150-Refunds 0 0 0 0
47200-Insurance Settlements (14,438) 0 0 0
47820-Specialized Services (4,895) (4,705) (4,895) (4,705)
4A-Charges for Services Total (67,082) (79,260) (92,754) (l O1,818)
4N-Transfers
49600-Transfer in Water Op (254,306) (261,854) (264,267) (477,274)
49610-Transfcr ln Sanitary Op (484,418) (491,431) (516,108) (516,315)
49620-Transfcr in Stonn Op (292,657) (300,116) (306,240) (439,437)
49650-Transfer in Parldng Op (70,485) (106,917) (ll0,362) (111,831)
49670-Transfer in Refuse Op (465,242) (472,300) (495,121) (516,315)
49950-Transfer in DMASWA Gen (136,971) (136,652) (149,905) (140,187)
4N-Transfers Total (1,704,079) (1,769,270) (1,842,003) (2,201,359)
200-Debt Service
4N-Transfers
49304-Transfcr in Salcs Tax 20% 0 (14,293) (15,400) (51,661)
4N-Transfers Total 0 (14,293) (15,400) (51,661)
813-Stores/Printing
4A-Charges for Services
47860-Central Stores Services 0 0 0 0
47880-Central IT Processing 0 0 0 0
4A-Charges for Services Total 0 0 0 0
4K-Unrest Invest Earn
43000-lntcrest 0 0 0 0
4K-Unrest Invest Earn Total 0 0 0 0
FINANCE DEPARTMENT-Total (1,771,161) (1,862,823) (1,950,157) (2,354,838)
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Recommended Operating Expenditure Budget - Department Total
74-FINANCE DEPARTMENT
FY21 Actual FY22 Actual FY23 Adopted FY 24 Recomm'd
Fund/Account/Accaunt Title Expense Expense Budget Budget
6A-Salaries&Wages
100-General
60100-Salaries-Regular Full Time 1,120,508 1,109,981 1,295,362 1,606,556
60200-Salaries-Regular Part Time 0 16,664 0 0
60300-Hourly Wagcs-Temp/Scasonal 30,366 42,639 43,414 57,943
60400-Ovcrtimc 268 440 7,950 7,950
60635-Special Pay Sick Lv Payout 50% 1,179 614 0 300
60640-Special Pay-Vacation Payout 4,515 9,319 0 0
60710-Special Pay-Parental Leave 22,488 24,811 0 0
60730-Spec Pay-Safety Equipment 380 0 0 0
60760-Spec Pay-Moving Allowance 0 0 0 0
180-Community Development
60100-Salarics-Rcgular Full Timc 0 0 0 0
6A-Salaries&Wages Total 1,179,704 1,204,467 1,346,726 1,672,749
6B-Employee Benefits
100-General
61100-FICA-City Contribution 84,887 87,012 102,473 127,947
61300-IPERS-City Contribution 109,479 110,614 126,450 156,975
61510-Health lnsurance 233,624 241,092 248,326 295,306
61540-Life lnsurance 936 764 874 1,012
61600-Workers'Compensation 2,985 2,250 2,493 2,525
61700-Uncmploymcnt Compensation 0 0 36 0
61992-Physicals 0 0 0 0
180-Cammunity Development
61100-FICA-City Contribution 0 0 0 0
61300-IPERS-City Contribution 0 0 0 0
61510-Health lnsurance 0 0 0 0
61540-Life Insurance 0 0 0 0
6B-Employee Benefits Total 431,911 441,732 480,652 583,765
6C-Staff Development
100-General
62100-Association Dues 4,121 4,637 4,750 7,050
62200-Subscriptions 0 275 608 361
62325-Mileage 42 0 300 100
62400-Meetings&Conferences 840 5,178 15,622 18,152
62500-Education Reimbursement 24,934 1,245 17,500 17,500
180-Community Devclopmcnt
62100-Association Ducs 0 0 0 0
62325-Mileage 0 0 0 0
6C-Staff Development Total 29,937 ll,335 38,780 43,163
6D-Repair/Maint/Util
100-General
63400-Equipment Maint/Repair 2,265 1,869 0 0
63730-Telecommunications 9,403 2,055 4,866 1,594
180-Community Developmcnt
63730-Tciccommunications 0 0 0 0
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Recommended Operating Expenditure Budget - Department Total
74-FINANCE DEPARTMENT
FY21 Actual FY22 Actual FY23 Adopted FY 24 Recomm'd
Fund/AccounUAccount Title Expense Expense Budget Budget
813-Stores/Printing
63730-Telecommunications 6,542 7,238 6,821 7,300
6D-Repair/Maint/Util Total 18,210 ll,162 ll,687 8,894
6E-Contractual Svcs
100-Gencral
64004-Intcrnal Scrvicc Charge 0 0 0 0
64010-Accounting&Auditing 44,660 27,460 55,000 48,500
640L3-Inveshnent Custodial 24,338 11,643 27,710 11,700
64014-Investment Management 63,679 46,501 25,304 46,500
64015-Financial Service Fees 1,654 2,000 1,700 2,000
64020-Advertising 7,694 R,549 10,268 7,700
64045-Bad Debt F,xpense 0 0 0 0
64060-Damagc Claims 0 0 0 0
64062-Refunds 0 0 0 0
64064-Gas Franchise Fee Refunds 45,412 78,502 53,263 78,500
64065-Electric Franchise Fee Refunds 627,227 581,855 628,000 581,855
64080-Insurance-Property 2,393 0 0 0
64081 -Insurance-Liability 19,089 72,682 9,427 18,814
64083-Insurance-Other 6,700 0 0 0
64110-Legal 3,444 1,013 0 0
64135-Grants 0 52,399 0 0
64140-Printing 26,702 45,232 27,444 130,222
64145-Copying 487 817 2,100 863
64150-Rental-Equipment 29,759 28,256 1,036 0
64160-Rental-Land/Bldgs/Parking 3,024 2,730 3,528 5,040
64190-Technology Services 293,292 321,352 565,592 538,742
64191 -IT Recharges 0 0 0 103,352
64195-Credit Card Charge 52,207 54,317 52,207 41,000
64800-Courier Fee 3,773 3,377 3,848 3,377
64900-Othcr Profcssional Scrvicc 33,225 59,546 47,000 50,000
64980-Technolo�ry Equip Maint Cont 9,317 9,317 7,611 0
l80-Community Development
64020-Advertising 0 0 0 0
64081 -Insurance-Liability 0 0 0 0
64160-Rental-Land/Bldgs/Parking 0 0 0 0
64190-Technology Services 0 0 0 0
813-Stores/Printing
64004-Intcrnal Scrvicc Charge (2,539) (1,534) (6,966) (8,200)
64062-Refunds 0 (16,107) 0 0
64145-Copying 2,143 2,910 145 900
64150-Rental-Equipment 11,152 4,461 0 0
6E-Contractual Svcs Total 1,308,831 1,397,276 1,514,217 1,660,865
6F-Commodities
100-General �
65045-Tcchnology Equipment 3,157 12,295 750 250
65060-Officc Supplies � 11,685 5,135 4,489 3,005
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Recommended Operating Expenditure Budget - Department Total
74-FINANCE DEPARTMENT
FY21 Actual FY22 Actual FY23 Adopted FY 24 Recomm'd
Fund/AccounUAccount Title Expense Expense Budget Budget
65070-Operating Supplies 63 181 1,260 500
65080-Postage/Shipping 125,031 70,300 114,108 15,100
65925-Uniform Purchase 0 1,111 1,100 1,295
65940-Gift Cards 0 0 0 0
65960-Repair Parts 0 0 0 0
65990-Othcr Supplics 0 1,625 0 0
65999-Cash Over and Short (177) 23 0 0
180-Cammunity Development
65045-Technology Equipment 0 0 0 0
65060-Office Supplies 0 0 0 0
65080-Postage/Shipping 0 0 0 0
6F-Commodities Total 139,759 90,670 121,707 20,150
6G-Capital Outlay
100-General
67210-Furniture/Fixtures 0 0 900 0
67250-Oftice Equipment 0 0 0 0
67500-Buildings 0 0 0 0
6G-Capital Outlay Total 0 0 900 0
6H-Debt Service
100-General
68010-Principal Paymcnt 0 0 0 0
68020-Intcrest Paymcnts 0 0 0 0
68980-Financial Consultant 0 0 0 0
68990-Paying Agent Fees 22,543 1,200 9,200 1,200
200-Debt Service
68010-Principal Payment 135,000 141,655 150,648 169,358
68020-Interest Payments 64,906 67,077 64,258 79,009
201-Bond Issues
68010-Principal Paymcnt 0 0 0 0
6H-Debt Service Total 222,449 209,932 224,106 249,567
FINANCE-Total 3,330,801 3,366,573 3,738,775 4,239,153
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Recommended Expenditure Budget Report by Activity & Funding Source
74-FINANCE DEPARTMENT
FY24 Recomm'd
Fund/Activity FY22 Actual Expense FY23 Adopted Budget Budget
7401- Accounting �
100-General
6A-Salaries&Wages 701,457 760,539 884,752
6B-Employee Benefits 214,423 244,541 286,417
6C-Staff Development 9,955 21,464 25,667
6D-Repair/Maint/Util 859 1,552 453
6E-Contractual Svcs 1,026,942 1,190,520 1,262,089
6F-Commodities 22,319 7,818 5,145
6G-Capital Outlay 900
6H-Debt Service 1,200 9,200 1,200
7401- Accounting Total 1,977,155 2,236,534 2,465,723
7402- Budget
100-General
6A-Salaries&Wagcs 104,569 151,385 267,667
6B-Employee Benefits 56,590 53,215 86,437
6C-Staff Development 1,380 7,120 7,300
6D-Repair/Maint/Util 587 1,345 637
6E-Contractual Svcs 124,249 ll 1,829 125,362
6F-Commodities 456 739 700
6G-Capital Outlay
180-Community Development
6A-Salaries&Wages
6B-F,mployee Benefits
6C-Staff Dcvclopmcnt
6D-Rcpair/Maint/Uti]
6E-Contractual Svcs
6F-Commodities
7402- Budget Total 287,830 325,633 488,103
7403- Utility Billing
100-General
6A-Salaries&Wages 398,441 434,802 520,330
6B-Employcc Bcncfits 170,718 182,896 210,9ll
6C-Staff Dcvclopmcnt 10,196 10,196
6D-Repair/Maint/Util 2,478 1,969 504
6E-Contractual Svcs 256,356 218,689 280,714
6F-Commodities 67,895 113,150 14,305
6G-Capital Outlay
6H-Debt Service
200-Debt Service
6H-Dcbt Scrvicc 208,732 214,906
201-Bond Issues
6H-Debt Service 0 0 0
7403- Utility BilGng Total 1,104,621 1,176,608 1,036,960
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Recommended Expenditure Budget Report by Activity & Funding Source
74-FINANCE DEPARTMENT
FY24 Recomm'd
Fund/Activity FY22 Actual Expense FY23 Adopted Budget Budget
7404- StoresInventory
813-Stores/Printing
6E-Contractual Svcs 20,008 0 0
7404- Stores Inventory Total 20,008 0 0
7405- CentraGzed Multifuction
813-Stores/Printing
6D-Repair/MainUUtil 7,238 6,821 7,300
6E-Contractual Svcs -6,142 -6,821 -7,300
7405- Centralized Multifuction Total 1,096 0 0
7406- CentraGzed Phone
813-Stores/Printing
6E-Contractual Svcs -13,280 0 0
7406- Centralized Phone Total -13,280 0 0
7407- Centralized Postage
813-Stores/Printing
6E-Contractual Svcs -10,858 0 0
7407- Centralized Postage Total -10,858 0 0
7480- Debt Service
200-Debt Service
6H-Debt Service 0 0 248,367
7480- Debt Service Total 0 0 248,367
7499- Pcard Clearing
100-General
6F-Commodirics 0 0 0
7499- Pcard Clearing Total 0 0 0
FINANCE DEPARTMENT TOTAL 3,366,573 3,738,775 4,239,153
-121-
CITY OF DUBUQUE, IOWA
DEPARTMENT DETAIL-PERSONNEL COMPLEMENT
74 FINANCE DEPARTMENT
FY 2022 FY 2023 FY 2024
FD JC WP-GR JOB CLASS FTE BUDGET FTE BUDGET FTE BUDGET
61010 Full Time Employee Expense
100 2379 GE-44 CHIEF FINANCIAL OFFICER 1.00 $ 140,415 1.00 $ 144,973 1.00 $ 152,975
100 2380 GE-42 FINANCE DIRECTOR - $ - - $ - 1.00 $ 113,699
100 9250 GE-42 BUDGET DIRECTOR - $ - - $ - 1.00 $ 107,824
100 1360 GE-39 ASSISTANT FINANCE DIRECTOR 1.00 $ 105,277 1.00 $ 108,701
100 GE-34 BUDGET/FINANCIALANALYST 3.00 $ 204,071 3.00 $ 220,971 4.00 $ 307,984
100 GE-25 CONFIDENTIALACCOUNTCLERK 1.00 $ 50,241 1.00 $ 51,879 1.00 $ 50,500
100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 78,643 1.00 $ 81,230 1.00 $ 84,965
PURCHASING/SAFETY
100 GE-30 COORDINATOR - $ - - $ - 1.00 $ 56,653
100 4160 GE-40 PURCHASING& RISK MANAGER 1.00 $ 77,143 1.00 $ 115,799 1.00 $ 121,122
100 1060 GE-30 ACCOUNTANT 2.00 $ 116,521 2.00 $ 118,819 3.00 $ 186,748
100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 64,999 1.00 $ 67,108 1.00 $ 70,194
100 1020 0E-06 ACCOUNT CLERK I 4.00 $ 196,641 4.00 $ 201,923 3.00 $ 157,889
100 1760 0E-05 CASHIER(FINANCE) 4.00 $ 180,897 4.00 $ 183,959 4.00 $ 196,003
TOTAL FULL TIME EMPLOYEES 19.00 $1,214,848 19.00 $1,295,362 22.00 $1,606,556
61030 Seasonal Employee Expense
100 2840 NA-38 FINANCE INTERN-SEASONAL 1.26 $ 35,095 1.51 $ 43,414 1.51 $ 57,943
TOTAL SEASONAL EMPLOYEES 1.26 $ 35,095 1.51 $ 43,414 1.51 $ 57,943
TOTAL FINANCE DEPARTMENT 20.26 $ 1,249,943 20.51 $1,338,776 23.51 $ 1,664,499
-122-
CITY OF DUBUQUE,IOWA
ACTIVITY PERSONNEL COMPLEMENT SUMMARY
FY 2022 FY 2023 FY 2024
ACCT FD JC WP-GR POSITION CLASS FTE BUDGET FTE BUDGET FTE BUDGET
Accounting/Payroll/Treasury-FT General Fund
10074100 61010 100 GE-44 CHIEF FINANCIAL OFFICER 1.00 $140,415 1.00 $144,973 1.00 $ 152,975
10074100 61010 100 2380 GE-42 FINANCE DIRECTOR - $ - - $ - 1.00 $ 113,699
10074100 61010 100 GE-39 FINANCE MANAGER - $ - - $ -
10074100 61010 100 1360 GE-39 ASSISTANT FINANCE DIRECTOR 1.00 $105,277 1.00 $108,701
PURCHASING/SAFETY
10074100 61010 100 GE-30 COORDINATOR 1.00 $ 56,653
10074100 61010 100 4160 GE-40 PURCHASING&RISK MANAGER 1.00 $ 77,143 1.00 $115,799 1.00 $ 121,122
10074100 61010 100 1020 0E-06 ACCOUNT CLERK I 1.00 $ 50,284 1.00 $ 51,923
10074100 61010 100 GE-34 BUDGET/FINANCIALANALYST - $ - 1.00 $ 69,586 2.00 $ 148,141
10074100 61010 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 64,999 1.00 $ 67,108 1.00 $ 70,194
10074100 61010 100 1060 GE-30 ACCOUNTANT 2.00 $116,521 2.00 $118,819 2.00 $ 130,095
10074100 61010 100 4440 GE-25 CONFIDENTIALACCOUNTCLERK 1.00 $ 50,241 1.00 $ 51,879 1.00 $ 50,500
Total 8.00 $604,880 9.00 $728,788 10.00 $ 843,379
Accounting/Payroll/Treasury-Seasonal General Fund
10074100 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.75 $ 20,890 1.00 $ 28,751 1.00 $ 38,373
Total 0.75 $ 20,890 1.00 $ 28,751 1.00 $ 38,373
Budget-General Fund
10074400 61010 100 9250 GE-42 BUDGET DIRECTOR - $ - - $ - 1.00 $ 107,824
10074400 61010 100 GE-34 BUDGET/FINANCIALANALYST 3.00 $204,071 2.00 $151,385 2.00 $ 159,843
Total 3.00 $204,071 2.00 $151,385 3.00 $ 267,667
Utility Billing/Parking Tickets-FT General Fund
10074700 61010 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 78,643 1.00 $ 81,230 1.00 $ 84,965
10074700 61010 100 1060 GE-30 ACCOUNTANT - $ - - $ - 1.00 $ 56,653
10074700 61010 100 1760 0E-05 CASHIER(FINANCE) 4.00 $180,897 4.00 $183,959 4.00 $ 196,003
10074700 61010 100 1020 0E-06 ACCOUNT CLERK I 3.00 $146,357 3.00 $150,000 3.00 $ 157,889
Total 8.00 $405,897 8.00 $415,189 9.00 $ 495,510
Utility Billing/Parking Tickets-Seasonal General Fund
10074700 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.51 $ 14,205 0.51 $ 14,663 0.51 $ 19,570
0.51 $ 14,205 0.51 $ 14,663 0.51 $ 19,570
TOTAL FINANCE DEPARTMENT 20.26 $1,249,943 20.51 $1,338,776 23.51 $ 1,664,499
-123-
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-124-
FISCAL YEAR 2024
BUDGET PRESENTATION
� ' � ' •
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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
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Confidential Budget/Finance
Account Clerk Analyst
Kaia Humpal Joe Link
Started 08/29/22 Started 8/8/22
• • •
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
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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
Finance Department (23 . 51 Full -Time Equivalents)
;.
Vacant Positions
.., ; ;
� - � � 1 . Finance Director (8/11/22)
: .,
L��� 2. Budget Director (7/18/22)
� ' ' � � �� . � ' - � 3. Budget/Financial Analyst (1/6/23)
�� � � ��s 4. Purchasing/Safety Coord. (1/3/23)
5. Limited Term Accountant (9/22)
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� �E�ITIIV � �IN � Hi I�-P�rf�rr��nc� �r ��i�a���r� ��rrd �ar��run� � t��� i�
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E�I� IT�� LE Dat�-Driv�n arr� out��r��-Fo�u��d b�i�� �n �I�� ��ur pil��r� ��:
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• Equity lens applied to Capital Improvements and improvement packages
• Department Equity Overview Question
• Equity in Budgeting training held 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'-_ _ � w� r _-- - '1 111 _ -_ -
Li
• Maintain and Develop opportunities for minority business enterprises to participate as
a City of Dubuque vendor and/or service provider
� Development of an ongoing list of local Targeted Small Businesses(TSB) in
conjunction with State Certified Targeted Small Businesses for City procurements
� Track vendor demographics and other data related to procurements in the new
ERP system
� Evaluation of City insurance schedules to ensure not limiting vendor participation in
procurement while also providing outreach assistance to aid vendors in
understanding coverage requirements
� Quarterly committee meetings to discuss opportunities and outreach with the
Office of Shared Prosperity and Neighborhood Support, Economic Development,
Engineering and Equity and Human Rights departments
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
• Participate in Landlord/City meetings and Landlord Association meetings
• Participate in Equitable Fine and Fee Reform
1 1 � '
^ ' � � �' 1"+- -�- - •- - - �' -r-�• - �'+ ,...r- --- '��� - ,
• Individuals from all levels of the organization as well as representatives from:
� lowa Communities Assurance Pool(ICAP)
� lowa Municipalities Workers Compensation Administration(IMWCA)
� City's general liability agent(O'Connor and English Insurance Agency)
• Works closely with the Human Resources team to review and implement changes and
recommendations
1 1 � '
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• Establish a culture of, "If you see something, say something," regarding everything
safety.
• Establish clear safety training programs across all departments and ensure new hires
have an onboarding process.
• Provide a safe, healthy workplace every day.
Our intentions as a safety committee is to assure safety for everyone and we are not
seeking to reprimand employees from findings rather we are seeking positive changes
and outcomes for a safer workplace
1 1 � '
�' -1'-�- - �+ - -�- - �.,.,�....- '�i- - - -
• Incident Review Team-Reviews injuries, incidents and accidents.
� Meets monthly and as needed
� Makes recommendations and evaluates how to prevent future occurrences
� Reviews anonymous near miss reports submitted from the City's website
• Safety Training Team-Assist in recommending trainings for departments
� All new hires are required to take 3 safety related courses
� All employees will be required to take 9 core safety related courses regardless of
role
� Over 30 available courses to be assigned out depending on role employee serves
within organization.
� Courses are in addition to those already required of position and tracked through
NEOGov Learn Program.
• Safety Audit Team-Performs job site and facilities walkthroughs and audits
1 1 � '
Finance
• Successful implementation of the Tyler Munis Enterprise Resource Planning
(ERP) system for Finance and Budget - Went live 7/1 /22
• Extensive hands-on city-wide Tyler training beginning April 2022 and continuing
• New Auditors - FORVIS LLP
• Implemented GASB87 - Leases. The objective is to better meet the information
of financial statement users by improving accounting and financial reporting for
leases by governments. Resulted in right to use assets/lease payable
$278,351 and lease receivable/deferred inflows $889,267.
• GFOA Certificate of Achievement for the FY21 Annual Certified Report - 34
Consecutive Years!
1 1 � '
Finance
Tyler Munis ERP system implementation would not be possible without:
• Mayor and City Council support
• City Manager support
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• I nformation Services staff
• De artment Mana ers �
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• Clerical and support staff
• All system users '
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FISCAL YEAR 2023 HIGHLIGHTS
- . _ . . _
Auq 2018 Jan - Feb 2020 April - May June - July July 2020 u -Se t. 2020 Oct-Dec 2020
City Council Consult with 2020 2020 Work Review RFP's Software Demos,
High Priority GFOA & Consult Consult with Session and Selected Vendor Discovery
Business with GFOA GFOA & with City Vendors for Call,
Process & To-Be Develop & Council Software Recommendation
Mapping Workshops Release RFP Demos of Vendor
March-April May 2021 Dec 2021 - April - May April - June July 1 , 2023 July - Auq
2021 Began Tyler April 2022 2022 2023 Tyler Munis 2022
Tyler Implementation System System User Hands- Go-Live Budget
Reference Sessions on Process Validation On Training in ERP Hotline Module
Checks, Software Refinement Computer Lab ERP Ticket Training
Contract Components System
Negotiation
- � - . . . : . . - . . �, . .
1 1 � '
Budget
• Annual Department Training : New Budget Module in Tyler Munis ERP
• Created new budget reports for budget documents using Tyler Munis ERP
customized reporting
• Created automatic year-to-date budget reports sent to all departments the 15th
of each month
• Received GFOA's Distinguished Budget Presentation Award for the FY23
Budget - 17 Consecutive Years!
FUTURE
Finance
I N ITIATIVES • Enterprise Resource Planning System : Human
■ ■ Resou rces - Go I ive J u ly 2023
• Enterprise Resource Planning System : Asset
Management Implementation September 2023
• Enterprise Resource Planning System : Finance
and Budget department training continuing
• GASB96 Accounting and Financial Reporting for
Subscription-Based Information Technology
Arrangements (SBITAs) implementation
FUTURE
Finance
INITIATIVES • Request for Proposal for Debt and Investment
■ ■ Management Software
• Request for Proposal for Purchasing Card
Vendor
• Electronic Bid Submittal Implementation
FUTURE
Budget
I N ITIATIVES • Continue to ex and bud et en a ement
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• Continue implementation : equity tools +
measures into budget process
• Process Improvements
• Tyler Munis ERP Position Control
implementation and changes in budget process
• Expand use of Tyler Munis Budget Module
featu res
CITY OF DUBUQUE �
FINANCIAL SERVICES �W��
BUDGET GUIDE
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• Financial Policy ,� . a�.�,. - �� '�
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• Cash Management � �;�� �� � , � ,��:�
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• Accou nti n * � ��
� ANNUAL COMPREHENSIVE •�-�'
FINANCIAL . �_��;�
• Payroll STATEMENT
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• Accounts Payable � �
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• Grant Ass�stance �}��r�� � �
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• Auditing + Reporting � � _
• U t i I i ty B i I I i n g FISCAL"EAR ENOED IUPlE 30,2021
• Budget �� �
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• Legislative Analysis
B U D G E T O F F I C E You are balanced.
Where the Money Goes 5pending
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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, Tax p aye r Re ce i pt Sani}ary Sewer,S}ormwa}er,Water,and >
Refuse/Garbage/Recycling:$20.9m
Planning,Neighborhaods,Housing and Community )
Developmenf and Economic Development:$1 4.4m
• Develop/Manage City's annual
operating budget and 5-year YOUR2020TAXRECEVPT
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
Recreation e $21.D7
• Budget Documents : Resident's Library B $64.25
Guide, Policy Budget, CIP Parks � $57.D6
Grand River Center e $9.37
Bu d g et Arts & Cuitural Affairs e $6.32
Capital Prajects $116.74
� Balancing Act Page Views
� �400
�200 '� 1 l5
BUDGET
1000
ENGAGEM ENT
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Launched Interactive 600
Bud et Simulation & 4�6
g 400
Taxpayer Receipt in 255 2�2
FY2019 200 � 57
0
FY2424 FY2021 FY2022 FY2023 FY2424
*FY20 includes presentation to Youn$ Professionals
Finance Department
FY2024 REQU ESTED PROPERTY TAX SU PPORT
14 . 86
1 027 254 ,
� � Average homeowner s*
Net Property Tax property tax cost for the
Support Finance Department
(*Avg. home value of $159,503)
Finance Department
PERFORMANCE MEASURES
Goals On Track: Goals Im rovin : Goals That Needs Work:
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• GFOA Certificate of • % of Cit water ' # of resident budgets
� • • y submitted on Balancing
Excellence in Financial customers using the
Reporting forACFR WaterSmart water Act Budget Simulation
management portal
• GFOA Distinguished
Budget Presentation # of individuals reached
.
Award throu h bud et ublic
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• # of UB Customers using engagement sessions
direct payment
• • •
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www.cityofdubuque.org/budget: � � ' ; � ' ' �
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• Dollars and Cents � D�LLARS � � _
� :�r�D CENTS F2o�z�
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Open Budget . , �,_,,=� _ , -_ _ ,
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• B a I a n c i n g Act - � ����rr�a����r��{.�
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� :��....,:..:.: :. ,�:�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
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• Open Expenses �
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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
WATER SMART
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WATER SMART
d u buq ue.watersmart.com
��-�. View our water usa e check for leaks and set-u
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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.
1 1 � '
Utility Billing
Feb 2023 Feb 2023 Feb 2022 Feb 2022
Customers Enrolled In : # Customers % Customers # Customers % Customers
Paperless Billing 4,332 18 % 3,745 15 %
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Auto Pay 9,684 40 % 8,081 33 %
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Phone & Online Payments 7,326 30 % 6,535 27 %
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................
WaterSmart Registered Users 11 ,627 48 % 11 ,024 45 %
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Stormwater Reduced Base Fee 463 2 % 558 2 %
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Refuse Reduced Base Fee 453 2 % 551 2 %
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Water Reduced Base Fee 463 2 % 497 2 %
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Sanitary Sewer Reduced Base Fee 466 2 % 499 2 %
*Total Customers 24,422
1 1 � '
Utility Billing
Marketing of Income Qualified Reduced Base Fee:
• City website
• Back of every utility bill distributed in City
• City News Letter (distributed with City Utility bills)
• Dollars and Cents brochures (distributed with City utility bills)
• CityChannel Dubuque
• City social media channels
• Housing Department includes application in information provided to clients
• Landlords are informed of the program and provided applications annually
• HACAP receives updated applications annually for distribution to clients
1 1 � '
Utility Billing Assistance
# Accounts
Assistance Type Assisted $ Paid Timeframe
Payment Plans 484 $180,806 July 2020 - February 2023
State of lowa Disruption Prevention Program 47 $13,692 November - December 2020
lowa Finance Authority Rent & Utilities Assistance 228 $106,574 May 2021 - October 2022
HACAP/LIHWAP Program 874 $370,661 November 2021 - February 2023
American Rescue Plan Act Funds 119 $52,399 November 2021 - February 2022
Total Assistance 1752 $724, 132
1 1 � '
Uti I ity Bi I I i ng D�linquent Utility Balances Through January 2�23
�� ,250,000
�
�� ,000,000 �s5�,497
�7�0,000 -_ _
-- $722,521
$500,000 = $487,513
�
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$250,000 �'�-�� $3fi4,305
$0
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FY 2020 f FY 2021 FY 2022 f FY 2023
• 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 utilities bills
• Process Improvements- improved process for customers to apply for service and
various programs online and by using a smartphone
• Utility Billing Tyler Munis Enterprise Resource Planning (ERP) - system
configuration and training is in progress with go live August 1 , 2023
• Property Tax Lien and Collection Agency- resumed processing of unpaid utility bills
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
• Implement tablet option for service application
at customer windows
• Improve processes, reporting, and time
management with new Tyler software
FUTURE
Utility Billing
I N ITIATIVES • Increase marketing efforts of the reduction of
■ ■ base fee for low income qualified (Sanitary
Sewer, Stormwater, Water, & Refuse)
� Posters in Jule Buses
� City electronic signage
• Continued staff development
• Succession planning for retirement of Utility
Billing Supervisor
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