Fiscal Year2023 State of Iowa Annual Financial ReportCity of Dubuque
City Council Meeting
Consent Items # 05.
Copyrighted
November 20, 2023
ITEM TITLE: Fiscal Year2023 State of Iowa Annual Financial Report
SUMMARY: City Manager recommending approval to file the Fiscal Year 2023 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
FY23 Annual Financial Report Supporting Documentation
FY23 AFR Publication Supporting Documentation
FY23 AFR Signature Page 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 2023 State of Iowa Annual Financial Report
DATE: November 9, 2023
Dubuque
AII•Amerin City
nwxnw�� Kw
2007-2012.2013
2017*2019
Chief Financial Officer Jennifer Larson is recommending approval to file the Fiscal Year
2023 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, Chief Financial Officer
Brian DeMoss, Finance Manager
THE CITY OF
DUB FE
Masterpiece on the Mississippi
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Chief Financial Officer
SUBJECT: Fiscal Year 2023 State of Iowa Annual Financial Report
DATE: November 9, 2023
INTRODUCTION
Dubuque
III -America City
2007-2012.2013
2017*2019
The purpose of this memorandum is to submit the Fiscal Year 2023 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, 2023.
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 2023 State of Iowa
Annual Financial Report with the State of Iowa Auditor.
JML
11/7/23, 2:40 PM
Local Government Property Valuation System
STATE OF IOWA
2023
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2023
CITY OF DUBUQUE, IOWA
DUE: December 1, 2023
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.
ALLFUNDS
Governmental (a)
Proprietary (b)
Total Actual (c)
Budget (d)
Revenues and Other Financing Sources
Taxes Levied on Property
26,221,156
26,221,156
25,574,621
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,221,156
26,221,156
25,574,621
Delinquent Property Taxes
9,639
9,639
0
TIF Revenues
12,802,251
12,802,251
12,965,223
Other City Taxes
22,998,721
0
22,998,721
23,115,778
Licenses and Permits
1,971,587
1,793,563
3,765,150
2,030,903
Use of Money and Property
18,217,613
644,524
18,862,137
17,083,716
Intergovernmental
36,991,232
3,873,747
40,864,979
77,063,519
Charges for Fees and Service
5,357,842
36,629,245
41,987,087
51,581,648
Special Assessments
235,024
0
235,024
184,524
Miscellaneous
10,067,648
4,523,876
14,591,524
11,180,498
Other Financing Sources
18,881,658
9,490,263
28,371,921
25,624,757
Transfers In
18,881,658
7,839,111
26,720,769
60,136,208
Total Revenues and Other Sources
153,754,371
56,955,218
210,709,589
306,541,395
Expenditures and Other Financing Uses
Public Safety
34,339,637
34,339,637
35,575,411
Public Works
15,256,912
15,256,912
17,677,774
Health and Social Services
992,669
992,669
1,087,591
Culture and Recreation
15,614,548
15,614,548
18,560,902
Community and Economic Development
16,422,680
16,422,680
16,499,815
General Government
12,223,117
12,223,117
14,393,111
Debt Service
9,319,077
9,319,077
11,764,376
Capital Projects
31,542,154
31,542,154
127,146,356
Total Governmental Activities Expenditures
135,710,794
0
135,710,794
242,705,336
BUSINESS TYPE ACTIVITIES
48,431,905
48,431,905
93,813,106
Total All Expenditures
135,710,794
48,431,905
184,142,699
336,518,442
Other Financing Uses
19,015,845
7,704,924
26,720,769
Transfers Out
19,015,845
7,704,924
26,720,769
60,136,208
Total All Expenditures/and Other Financing Uses
154,726,639
56,136,829
210,863,468
396,654,650
Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses
972,268
818,389
-153,879
-90,113,255
Beginning Fund Balance July 1, 2022
126,136,757
30,037,4121
156,174,169
179,887,926
Ending Fund Balance June 30, 2023
125,164,489
30,855,8011
156,020,2901
89,774,671
NOTE - These balances do not include the following, which were not budgeted and are not available for city operations:
Non -budgeted Internal Service Funds
7,560,450
Pension Trust Funds
Private Purpose Trust Funds
Agency Funds
16,985,134
Indebtedness at June 30, 2023
Amount
Indebtedness at June 30, 2023
Amount
General Obligation Debt
87,546,663
Other Long -Term Debt
450,000
Revenue Debt
118,922,342
Short -Term Debt
0
TIF Revenue Debt
19,840,160
General Obligation Debt Limit
259,298,528
The forgoing report is correct to the best of my knowledge and belief
CERTIFICATION
Publication
11/24/2023
Signature of Preparer
Printed name of Preparer
hone Number
563-589-4398
Date Signed
jSignature of Mayor or other City official(Name and Title
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https://dom-localgov.iowa.gov/afr?id=7390 11/11
11/7/23, 2:38 PM
Local Government Property Valuation System
STATE OF IOWA
2023
FINANCIAL REPORT
FISCALYEAR ENDED
JUNE 30, 2023 CITY OF DUBUQUE, IOWA
DUE: December 1, 2023
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
26221156
26,221,156
25,574,621
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,221,156
26,221,156
25,574,621
Delinquent Property Taxes
9,639
9,639
0
TIF Revenues
12,802,251
12,802,251
12,965,223
Other City Taxes
22,998,721
0
22,998,721
23,115,778
Licenses and Permits
1,971,587
1,793,563
3,765,150
2,030,903
Use of Money and Property
18,217,613
644,524
18,862,137
17,083,716
Intergovernmental
36,991,232
3,873,747
40,864,979
77,063,519
Charges for Fees and Service
5,357,842
36,629,245
41,987,087
51,581,648
Special Assessments
235,024
0
235,024
184,524
Miscellaneous
10,067,648
4,523,876
14,591,524
11,180,498
Other Financing Sources, Including Transfers in
18,881,658
9,490,263
28,371,921
85,760,965
Total Revenues and Other Sources
153,754,371
56,955,218
210,709,589
306,541,395
Expenditures and Other Financing Uses
Public Safety
34,339,637
34,339,637
35,575,411
Public Works
15,256,912
15,256,912
17,677,774
Health and Social Services
992,669
992,669
1,087,591
Culture and Recreation
15,614,548
15,614,548
18,560,902
Community and Economic Development
16,422,680
16,422,680
16,499,815
General Government
12,223,117
12,223,117
14,393,111
Debt Service
9,319,077
9,319,077
11,764,376
Capital Projects
31,542,154
31,542,154
127,146,356
Total Governmental Activities Expenditures
135,710,794
0
135,710,794
242,705,336
Business type activities
48,431,905
48,431,905
93,813,106
Total Ali Expenditures
135,710,794
48,431,905
184,142,699
336,518,442
Other Financing Uses, Including Transfers Out
19,015,845
7,704,924
26,720,769
60,136,208
Total All Expenditures/and Other Financing Uses
154,726,639
56,136,829
210,863,468
396,654,650
Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses
-972,268
818,389
-153,879
-90,113,255
Beginning Fund Balance July 1, 2022
126,136,757
30,037,41E
156, 174, 169
179,887,926
Ending Fund Balance June 30, 2023
1 125,164,489
30,855,801
156,020,290
89,774,671
NOTE - These balances do not include the following, which were not budgeted and are not available for city operations:
Non-budgetedInternal Service Fun s
7,560,450
Pension Trust Funds
Private Purpose Trust Funds
Agency Funds
16,985,134
Indebtedness at June 30, 2023
Amount
Indebtedness at June 30, 2023
Amount
General Obligation Debt
87,546,663
Other Long -Tenn Debt
450,000
Revenue Debt
118,922,342
Short -Term Debt
0
TIF Revenue Debt
19,840,160
General Obligation Debt Limit
259,298,528
https://dom-localgov.iowa.gov/afr?id=7390 1/1
11/7/23, 2:40 PM
Local Government Property Valuation System
STATE OF IOWA
2023
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2023
CITY OF DUBUQUE, IOWA
DUE: December 1, 2023
16203100700000
CITY OF DUBUQUE
50 W 13th Street
DUBUQUE IA 52001-4964
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.
ALLFUNDS
Governmental (a)
Proprietary (b)11
Total Actual (c)
Budget (d)
Revenues and Other Financing Sources
Taxes Levied on Property
267221,156
26,221,156
25,574,621
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,221,156
26,2121,156
25,574,621
Delinquent Property Taxes
9,639
9,639
0
TIF Revenues
12,802,251
12,802,251
12,965,223
Other City Taxes
22,998,721
0
&998,721
23,115,779
Licenses and Permits
1,971,587
1,793,563
3,765,150
2,030,903
Use of Money and Property
18,217,613
644,524
18,862,137
17,083,716
Intergovernmental
36,991,232
3,873,747
40,864,979
77,063,519
Charges for Fees and Service
5,357,842
36,629,245
41,987,087
51,581,648
Special Assessments
235,024
0
235,024
184,524
Miscellaneous
10,067,649
4,523,876
14,591,524
11,180,498
Other Financing Sources
19,881,658
9,490,263
28,371,921
25,624,757
Transfers In
18,881,658
7,839,111
26,720,769
60,136,208
Total Revenues and Other Sources
153,754,371
56,955,218
210,709,589
306,541,395
Expenditures and Other Financing Uses
Public Safety
34,339,637
34,339,637
35,575,411
Public Works
15,256,912
15,256,912
17,677,774
Health and Social Services
992,669
992,669
1,087,591
Culture and Recreation
15,614,548
15,614,548
18,560,902
Community and Economic Development
16,422,690
16,422,680
16,499,915
General Government
12,223,117
12,223,117
14,393,1 11
Debt Sen ice
9,319,077
9,319,077
11,764,376
Capital Projects
31,542,154
31,542,I54
127,146,356
Total Governmental Activities Expenditures
135,710,794
0
135,710,794
242,705,336
BUSINESS TYPE ACTIVITIES
48,431,9051
48,431,905
93,913,106
Total All Expenditures
135,710,794
49,43 l ,905
184,142,699
336,518,442
Other Finaucing Uses
19,015,845
7,704,924
26,720,769
Transfers Out
19,015,845
7,704,924
26,720,769
60,136,208
Total All Expendituresiand Other Financing Uses
154,726,639
56,L36,829
210,863,468
396,654,650
Excess Revenues and Other Sources Over (Under) Expendituresiand Other Financing Uses
-972,268
818,389
-153,879
-90, 113,255
Beginning Fund Balance July 1,2022
126,136,757
30,037,412
156,174,1691
179,887,926
Ending Fund Balance June 30, 2023
125,164,091
30,855,803
1 156,020,2901
89,774,671
NOTE - These balances do not include the following, which were not budgeted and are not available For city operations:
Non -budgeted Internal Service Funds
7,560,450
Pension Trust Funds
Private Purpose Trust Funds
Agency Funds
16,985,134
Indebtedness at June 30, 2023
Amount
Indebtedness at June 30, 2023
Amount
General Obligation Debt
87,546,603
Other Long -Tenn Debt
450,000
Revenuc Debt
IIR,922,342
Short-Tcrm Debt
0
TIF Revenue Debt
19,940,160
General Obligation Debt Limit
259,299,528
The forgoing report is cot t to the best o£my knowledge and belief
CERTIFICATION
Publication
11/24/2023
rgrtature o Preparer
Printed name of Preparer
oue Number
563-589-4399
Date Signed
111� o l a o
d 3
Sitmature of Ma or or other City oral a and Titlej
https://dam-localgov.1owa,gov/afr?id=7390 1 /11
z
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:
11/24/2023
and for which the charge is 320.91
Subscribed to before me, a Notary Public in and for
Dubuque County, Iowa,
this 27th day of November, 2023
Notary Pu
in and for Dubuque County, Iowa.
JANET K. PAPE
oT rn Commission Number 199659
• . My Commission Expires
ro % 12/11/2025
STATE OF IOWA
2023
16203100700000
FINANCIAL REPORT
CITY OF DUBUQUE
50 W 13th Street
FISCAL YEAR ENDED
JUNE 30, 2023 CITY OF DUBUQUE, IOWA
DUBUQUE IA 52001-4864
POPULATION: 59667
DUE: December 1, 2023 I
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
26221156
26,221,156
25,574,621
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,221,156
26,221,156
25,574,621
Delinquent Property Taxes
9,639
9,639
0
TIF Revenues
12,802,251
12,802,251
12,965,223
Other City Taxes
22,998,721
0
22,998,721
23,115,778
Licenses and Permits
1,971,587
1,793,563
3,765,150
2,030,9Q3
Use of Money and Property
18,217,613
644,524
18,862,137
17,083,716
Intergovernmental
36,991,232
3,873,747
40,864,979
77,063,519
Charges for Fees and Service
5,357,842
36,629,245
41,987,087
51,581,648
Special Assessments
235,024
0
235,024
184,524
Miscellaneous
10,067,648
4,523,876
14,591,524
11,180,498
Other Financing Sources, Including Transfers in
18,881,658
9,490,263
28,371,921
85,760,965
Total Revenues and Other Sources
153,754,371
56,955,218
210,709,589
306,541,395
Expenditures and Other Financing Uses
Public Safety
34,339,637
34,339,637
35,575,411
Public Works
15,256,912
15,256,912
17,677,774
Health and Social Services
992,669
992,669
1,087,591
Culture and Recreation
15,614,548
15,614,548
18,560,902
Community and Economic Development
16,422,680
16,422,680
16,499,815
General Government
12,223,117
12,223,117
14,393,111
Debt Service
9,319,077
9,319,077
11,764,376
Capital Projects
31,542,154
31,542,154
127,146,356
Total Governmental Activities Expenditures
135,710,794
0
135,710,794
242,705,336
Business type activities
48,431,905
48,431,905
93,813,106
Total All Expenditures
135,710,794
48,431,905
184,142,699
336,518,442
Other Financing Uses, Including Transfers Out
19,015,845
7,704,924
26,720,769
60,136,208
Total All Expenditures/and Other Financing Uses
154,726,639
56,136,829
210,863,468
396,654,650
Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses
-972,268
818,389
-153,879
-90,113,255
Beginning Fund Balance July 1, 2022
126,136,757
30,037,412
156,174,169
179,887,926
Ending Fund Balance June 30, 2023
125,164,489
30,855,801
156,020,290
89,774,671
NOTE - These balances do not include the following, which were not budgeted and are not available for city operations:
on -budgeted Internal Service Funds
7,560,450
Pension Trust Funds
Private Purpose Trust Funds
Agency Funds
16,985,134
Indebtedness at June 30, 2023
Amount
Indebtedness at June 30, 2023
Amount
General Obligation Debt
87,546,663
Other Long -Term Debt
450,000
Revenue Debt
118,922,342
Short -Term Debt
0
TIF Revenue Debt
19,840,160
General Obligation Debt Limit
259,298,728
1 t 11 /24 adno=369014