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Finance and Budget Fiscal Year 2025 Budget Presentation Copyrighted March 27, 2024 City of Dubuque Public Hearings # 06. Special Meeting ITEM TITLE: Finance and Budget Fiscal Year 2025 Budget Presentation SUMMARY: SUGGESTED DISPOSITION: ATTACHMENTS: Description Type Policy Budget Book Supporting Documentation Presentation_Uploaded 3.27.24 Supporting Documentation HOW TO USE THIS POLICY BUDGET DOCUMENT PURPOSE The Policy Budget defines goals and objectives for all City departments and activities, relates them to cost and resource requirements and attempts to establish measures for evaluating accomplishment. Specific improvement packages are developed and included in the Policy Budget for alternative funding and service levels. The Policy Budget document shows the budget by line item for each Department and provides a basis for fiscal control once the budget is adopted. The Policy Budget emphasizes objectives, accomplishments, and alternative funding and service levels and is intended to keep the attention of the City Council and public on the major policy decisions involving what services the City government will provide, who will pay for them, and the implications of such decisions. FORMAT The Policy Budget is organized by Department/Division and provides detail for all activities that make up each Department/Division. Each Department/Division tab includes the following information: 1) Department/Division Financial Summary: The budget highlights portion of the Department Summary reflects total expenses for the maintenance level budget (cost to continue at the same level of service) and approved improvement packages for all activities within the Department by expenditure category (employee expense, supplies and services, machinery and equipment, and debt service), and the funding sources that pay those expenses. The property tax portion of the funding is reflected, noting the increase or decrease from the prior years adopted budget. For Departments which are self supporting (i.e. Water, Water Resources & Recovery Center, Refuse and Salt Operations (part of Public Works), Media Service, Transit, Parking, Stormwater (part of Engineering)), the net operating surplus/deficit is reflected, noting the increase or decrease in the fund from the prior years adopted budget. This summary displays all Improvement Packages submitted by Department/Division Managers, with a notation of whether they were recommended by the City Manager, and then approved by the City Council. Those noted with a `YES' were added to the maintenance level budget and are reflected in the Department Funding Summary and those noted with a `NO' were not approved. And finally, this summary explains significant line item detail by expenditure category, notable revenue changes, and miscellaneous information regarding the maintenance level budget. These are the review notes prior to adding any improvement packages. 2) Memo Addressing Budget Issue (optional): If there is an important budget issue that needs further explanation, a memo will be provided. 3) Department's Organizational Chart (optional): Shows how a Department is structured. Usually included for larger more complex Departments. -i- 4) Department/Division's Highlights of Prior Year's Accomplishments and Future Initiatives: This is a written narrative that highlights the Department's prior year accomplishments and what Departments plan on accomplishing in the near future. 5) Department/Division's Goals and Performance Measures by Activity: This is a written activity statement and a matrix for each activity which includes activity objectives, relationship to City Council Goals & Priorities, and key performance indicators (KPIs). Performance measures are included for each activity to evaluate activities and ensure that the approved levels of funding yield the expected results. Icons for each KPI visually indicate how well an objective is doing and represent the following: Goal Met Goal in Progress Goal Not Met The goal has not This goal has not This goal has been been met but is been met and is not met. showing signs of currently showing improvement. signs of progress. 6) Recommended Operating Revenue Budget by Department/Division: This report reflects line item revenue detail at the Department/Division level (combines all activities for each line by fund). Two years actual revenues, prior year adopted revenues and the recommended revenue for the new budget year are reflected. 7) Recommended Operating Expenditure Budget by Department/Division: This report reflects line item expenditure detail at the Department/Division level (combines all activities for each line by fund). Expenses are grouped by category (employee expense, supplies and services, machinery and equipment, debt service, and transfers) and displays two years actual expenses, prior year adopted expenses and the recommended expense for the new budget year. 8) Recommended Operating Expenditure Budget by Activity and Funding Source: This report reflects expenses grouped by category (employee expense, supplies and services, machinery and equipment, debt service, and transfers) for each activity within the Department/ Division, and displays two years actual expenses, prior year adopted expenses and the recommended expense for the new budget year. 9) Personnel Complement at Department/Division and Activity Level: These reports reflect positions budgeted at the Department/Division level and the Activity level, by funding source. Total Full Time Equivalents (FTE) and wages with longevity expense are shown for each position for two years prior year adopted FTE and expenses, and the recommended FTE and related expense for the new budget year. 10) Capital Improvement Projects by Department/Division: This report lists all Capital Improvement Project totals for two years actual expenses, prior year adopted expenses and the recommended expense for the new budget year. 11) Five Year Capital Improvement Program Summary by Department/Division: This report lists all Capital Improvement Projects budgeted in the new budget year and planned for the next four years. Reference: Key Terms for Understanding Dubuque's Budget, Budget Glossary Budget Overview and Budget and Fiscal Policy Guidelines located in Resident's Guide -ii- Finance -3- This page intentionally left blank. -4- FINANCE DEPARTMENT FY 2023 FY 2024 FY 2025 %Change Budget Highlights Actual Budget Requested FroBuF�ge 024 Expenses Employee Expense 1,721,682 2,256,514 2,476,485 9.7°/a Supplies and Services 1,068,772 1,023,667 1,086,681 6.2% Electric and Gas Utility Franchise Fee Rebates 868,113 660,355 946,494 43.3% Investment Manager and Custodial Service Fees 53,495 58,200 53,600 -7.9% Machinery and Equipment 7,571 250 1,100 340.0°/o Non-Expense Accounts (15,125) (8,200) (8,200) 0.0% Total 3,704,508 3,990,786 4,556,160 14.2°/o Abated Debt- General Ledger Software 15,400 51,661 50,700 -1.9% Abated Debt- Franchise Fee Litigation 215,889 196,706 198,906 1.1% Total Expense 3,935,797 4,239,153 4,805,766 13.4% Resources Miscellaneous Revenue 114,135 101,818 106,719 4.8% Electric and Gas Utility Franchise Fees 1,084,002 857,061 1,145,400 33.6% Sales Tax 20°/o for Debt Abatement 15,400 51,661 50,700 -1.9% Overhead & Utility Billing Recharges to Enterprise Funds 1,899,293 2,201,359 2,932,998 33.2% Total revenue 3,112,830 3,211,899 4,235,817 31.9°/o PropertyTaxSupport 822,967 1,027,254 569,949 (457,305) Personnel -Authorized FTE 20.51 23.51 24.51 Significant Line Items Employee Expense 1. FY 2025 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 2024 The employee contribution of 6.29% is unchanged from FY 2024. 3. The City portion of health insurance expense is unchanged from $1,119 in FY 2024 to $1,119 in FY 2025 per month, per contract, which results in annual cost unchanged of$—or 0.00%. 4. Overtime is unchanged from $7,950 in FY 2024 to $7,950 in FY 2025. FY 2023 actual was $4,365. 5. During Fiscal Year 2024, the following personnel changes were approved: a. Finance Director was changed to Finance Manager and reclassed to GE-42 (+0 FTE / + $8,229). b. Budget Director was changed to Budget Manager and reclassed to GE-42 (+0 FTE /+$7,232) c. Elimination of Temporary Utility Billing Accountant (-1.0 FTE /-$83,121) d. Elimination of Budget/Financial Analyst (-1.0 FTE /-$101,625) e. Addition of Part-Time Project Manager (+0.50 FTE / +$74,009) -5- f. Addition of Payroll Systems Analyst and Administrator (+1.0 FTE / +$88,847) g. Additional Temporary Intern Hours (+0.23 FTE / +$10,893) Supplies 8� Services 6. Electric Franchise Fee Refund increased from $581,855 in FY 2024 to $845,095 in FY 2025. FY 2023 actual was $769,667 plus 9.8°/o. 7. Gas Franchise Fee Refund increased from $78,500 in FY 2024 to $101,399 in FY 2025 based on FY 2023 actual of$98,446. 8. Printing increased from $130,222 in FY 2024 to $137,949 in FY 2025. FY 2023 actual was $137,640. 9. IT Recharges increased from $103,352 in FY 2024 to $126,461 in FY 2025. This line item represents the recharge of Information Technology staff time related to processing checks, system back-ups and daily production for the financial software. 10. Technology Services increased from $538,742 in FY 2024 to $576,065 in FY 2025. This line item includes Enterprise Resource Planning (ERP) software ($357,575); document and data collaboration platform ($99,007); Balancing Act ($8,200), legacy financial software ($40,000); lease accounting software ($15,100), annual comprehensive financial reporting (ACFR) ($3,200), digital scanning software ($5,660), and Indirect Cost Software ($10,000). 11. Credit Card Charge increased from $41,000 in FY 2024 to $48,197 in FY 2025. FY 2023 actual was $48,197. 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 ($1,100): Finance Machinery and Equipment Accounting/Payroll/Treasury Tablet & case $ 350 Desk Phone $ 250 Budget Desk Phone $ 250 Utility Billing/Parking Tickets Desk Phone $ 250 Total Equipment $ 1,100 -6- Debt Service 13. Annual debt service payment includes the following ($249,606): Final Call Amount Debt Series Source Purpose Payment Date $ 198,906 2016A G.O. Debt Levy Franchise Fee Settlement 2035 2024 $ 14,974 2021A G.O. Sales Tax General Ledger Software 2041 2028 $ 35,726 2022A G.O Sales Tax General Ledger Software 2042 2029 $ 249,606 Total Finance Debt Service Revenue 14. Franchise Fees increased from $5,672,186 in FY 2024 to $6,903,981 in FY 2025. FY 2023 actual was $6,415,129. Electric Franchise Fee increased from $3,914,860 in FY 2024 to $4,924,839 in FY 2025 based on FY 2023 actual plus 9.8%. FY 2023 actual was $4,493,631. Gas Franchise Fee increased from $1,757,326 in FY 2024 to $1,979,142 in FY 2025 based on FY 2023 actual. 15. Penalties increased from $14,090 in FY 2024 to $18,600 in FY 2025 based on a three-year average. This line item represents administrative collection fees and administrative fees for tax liens. 16. Reimbursements is unchanged from $82,321 in FY 2024 to $82,321 in FY 2025. 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 $2,201,359 in FY 2024 to $2,932,998 in FY 2025. -7- Finance Department Organization Chart - ' � � � � . � � � i . . � � � � 4 � � i � �1 � � � � I � I - I � I I �� i I � . ; I �I I 'I � -8- 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_ -9- FINANCE DEPARTMENT FY 2023 FY 2024 FY 2025 Full-Time Equivalent 20.51 23.51 24.51 Resources and Property Tax Support $6,000,000 $4,000,000 $2,000,000 $0 M�S� Reve�Ue erhead Rechar9es erty�aX Supp�� pv proP � FY 2023 FY 2024 FY 2025 The Finance Department is supported by 24.51 full-time equivalent employees, which accounts for 51.53% of the department expense as seen below. Overall, the departments' expenses are expected to increase by 13.37% in FY 2025 compared to FY 2024. Expenditures by Category by Fiscal Year ,721,682 Employee Expense $2,256,514 $2,476,485 $1,068,772 Supplies and Services $1,023,667 $1,086,681 $868,113 Franchise Fee Rebates $660,355 i $946,494 $7,571 Machinery and Equipment $250 $1,100 I$ 15,125) Non-Expense Accounts 8,200 � 8,2��3 $215,889 Debt Service 196,706 198,906 �s� �O� �O� �O� �O� �O� DO� �O� �O� �O� �O� `L�0 ��o ',�� O�� `L�o �� '`�o 000 `L�o ��o � �s � ��, ��, ��, ��, �ti, ��, ��, � FY 2023 FY 2024 FY 2025 -10- 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 2023 Actual FY 2024 Budget FY 2025 Requested Expenditures $2,474,224 $2,465,723 $2,991,097 Resources $1,096,378 $1,176,049 $1,595,858 Financial Service Position Summary FY 2025 Chief Financial Officer 1.00 Finance Manager 1.00 Purchasing & Risk Manager 1.00 Confidential Account Clerk 1.00 Purchasing/Safety Coordinator 1.00 Budget/Financial Analyst 1.00 Senior Payroll Accountant 1.00 Payroll Systems Analyst 1.00 Accountant 2.00 Project Manager 0.50 Finance Intern 1.75 Total FT Equivalent Employees 12.25 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 2022 FY 2023 FY 2024 Performance Actual Actual Estimated Indicator Receive the Certificate of Excellence in � � � �/ Goal Met Financial Reporting -11- 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 2025 FY 2023 Actual FY 2024 Budget Requested Expenditures $900,301 $1,036,960 $1,045,593 Resources $900,301 $1,036,960 $1,045,593 Utility Services Position Summary FY 2025 Utility Billing Supervisor 1.00 Finance Intern 1.26 Account Clerk I 3.00 Cashier 4.00 Total FT Equivalent Employees 9.26 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 Tar et FY 2022 FY 2023 FY 2024 Performance � � g Actual Actual Estimated Indicator % of City water customers using the 50% 40% 46% 40% Goal in online customer water portal Progress % of UB customers using e-billing 20% 13% 19% 2p% Goal in Progress % of UB customers using direct payment 30% 32% 35% 37% Goal Met (ACH) -12- 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 Actual FY 2024 Budget FY 2025 Requested Expenditures $332,561 $488,103 $516,809 Resources $0 $0 $0 Budget Position Summary FY 2025 Budget/Financial Analyst 2.00 Budget Manager 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 FY 2022 FY 2023 FY 2024 Performance Actual Actual Estimated Indicator #of resident budgets submitted Goal in on Balancing Act Budget 100 7 8 8 Progress Simulation* #of individuals reached through Goal in budget public engagement +10 Annually 27 35 35 progress 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 220 252 252 Goal Met Budget Simulation Tool* *Balancing Act was launched in Fiscal Year 2019 -13- Recommended Operating Revenue Budget - Department Total 74-FINANCE DEPARTMENT FY22 Actual FY23 Actual FY24 Adopted FY25 Rccomm'd Fund/AccounUAccount Title Revenue Revenue Budget Budget 100-General 4A-Charges for Services 45020-Credit Card Fee 0 0 0 0 45300-Forfeitures/Penalties (9,375) (18,600) (14,090) (18,600) 45305-Collcction Fccs 0 0 0 0 45310-AR Latc Fcc 0 0 0 0 45500-Miscellaneous Chg for Svcs (702) (658) (702) (702) 47100-Reimbursements (64,478) (87,700) (82,321) (82,321) 47150-Refunds 0 (34) 0 0 47200-Insurance Settlements 0 0 0 0 47820-Specialized Services (4,705) (4,535) (4,705) (5,096) 4A-Charges for Services Total (79,260) (ll1,528) (101,818) (106,719) 4N-Transfcrs 49600-Transfcr in Water Op (261,854) (264,267) (477,274) (640,620) 49610-Transfer In Sanitary Op (491,431) (516,108) (516,315) (651,128) 49620-Transfer in Storm Op (300,116) (306,240) (439,437) (635,390) 49650-Transfer in Parking Op (106,917) (110,362) (111,831) (151,069) 49670-Transfer in ReCuse Op (472,300) (552,411) (516,315) (648,694) 49950-Transfer in DMASWA Gen (136,652) (149,905) (140,187) (206,097) 4N-Transfers Total (1,769,270) (1,899,293) (2,201,359) (2,932,998) 200-Dcbt Scrvicc 4N-Transfers 49304-Transfer in Sales Tax 20% (14,293) (15,400) (51,661) (50,700) 4N-Transfers Total (14,293) (15,400) (51,661) (50,700) 813-Stores/Printing 4A-Charges for Services 47860-Central Stores Services 0 (2,651) 0 0 47880-Central IT Processing 0 0 0 0 4A-Charges for Services Total 0 (2,651) 0 0 4K-Unrest Invest Earn 43000-Interest 0 0 0 0 4K-Unrest Invest Earn Total 0 0 0 0 FINANCE DEPARTMENT-Total (1,862,823) (2,028,871) (2,354,838) (3,090,417) -14- � Recommended Operating Expenditure Budget - Department Total � 74-FINANCE DEPARTMENT FY22 Actual FY23 Actual FY24 Adopted FY 25 Recomm'd Fund/Account/Accouut Title Expense Expense Budget Budget 6A-Salaries&Wages 100-General 60100-Salaries-Regular Full Time 1,332,164 1,470,089 1,640,408 1,759,329 60200-Salaries-Regular Part Time 541,011 545,270 593,094 612,388 60300-Hourly Wagcs-Temp/Scasonal 11,736 46,334 0 0 60400-Ovcrtimc 1,705 223 27,299 7,730 60620-Special Pay-Holiday 0 0 0 0 60630-Special Pay Sick Lv Payout Ret 0 0 0 0 60635-Special Pay Sick Lv Payout 50% 3,786 8,165 4,695 8,573 60640-Special Pay-Vacation Payout 23,886 5,690 0 0 60710-Special Pay-Parental Leave 334 3,951 0 0 60720-Spec Pay-Meals No Overnight 15 40 0 0 170-Library Gifts Expcndable 60100-Salarics-Rcgular Full Time 0 61 0 0 60200-Salaries-Regular Part Time 28,217 30,913 34,689 0 6A-Salaries&Wages Total 1,942,853 2,110,736 2,300,185 2,388,020 6B-Employee Benefits 100-General 61100-FICA-City Contribution 139,976 150,075 172,952 182,623 61300-IPERS-City Contribution 177,625 189,579 210,155 221,045 61510-Health Insurance 260,640 281,492 295,715 295,306 61540-Lifc Insurance 918 960 1,012 1,012 61600-Workers'Compensation 8,440 9,102 8,454 10,036 61700-Unemployment Compensation 0 0 0 0 61992-Physicals 3,148 1,877 3,148 0 170-Library Gifts Expendable 61100-FICA-City Contribution 2,159 2,369 2,654 0 61300-IPERS-City Contribution 2,664 2,890 3,275 0 61600-Workcrs Compcnsation 66 56 0 70 61992-Physicals 0 0 0 0 6B-Employee Benefits Total 595,636 638,402 697,365 710,092 6C-Staff Development 100-General 62100-Association Dues 3,907 3,807 4,269 4,480 62325-Mileage 202 367 897 897 62400-Meetings&Conferences 13,932 11,371 20,352 21,383 62500-Educarion Rcimburscment 13,155 8,929 13,425 12,156 170-Library Gifts Expeudable 62500-Education Reimbursement 0 249 0 0 6C-Staff Development Total 31,197 24,722 38,943 38,916 6D-Repair/Maint/Util 100-General 63100-Building Maintenance 32,955 38,135 32,955 38,135 63312-Vehicle Ops-Gasoline 1,016 1,040 947 947 63320-Vchicic Repair-lnternal 277 385 283 393 63400-Equipment MainURepair 3,856 3,603 5,135 3,841 -15- � Recommended Operating Expenditure Budget - Department Total � 74-FINANCE DEPARTMENT FY22 Actual FY23 Actual FY24 Adopted FY 25 Recomm'd Fund/AccounUAccount Title Expense Expense Budget Budget 63710-Electricity 87,842 98,912 87,842 ]08,605 63711 -Natural Gas 34,235 43,964 34,235 43,963 63730-Telecommunications 4,042 4,889 4,042 5,514 63742-Stormwater 486 494 518 574 170-Library Gifts Expendable 63100-Building Maintcnancc 0 0 0 0 63400-Equipment Maint/Repair 99 0 101 0 501-Library Gifts Trust 63100-Building Maintenance 0 0 0 0 6D-Repair/Maint/Util Total 164,807 191,422 166,058 201,972 6E-Contractual Svcs 100-General 64020-Advcrtising 19,476 17,092 19,417 18,701 64030-Outsourccd Labor 2,550 408 36,800 36,800 64040-Collections 0 0 0 0 64062-Refunds 74 155 74 155 64080-Insurance-Property 30,775 36,418 39,471 59,247 64081 -Insurance-Liability 11,255 21,256 20,724 30,970 64083-Insurance-Other 0 0 0 0 64140-Printing 13,656 5,836 9,820 8,483 64145-Copying 10,023 12,714 10,280 12,713 64146-Book Binding 0 0 937 1,000 64147-Interlibrary Loan 0 0 769 769 64150-Rental-Equipment 863 647 897 650 64160-Rental-Land/Bldgs/Parking 462 9,534 462 12,600 64185-License/Permit/Fees 1,182 1,375 2,182 2,182 64190-Technology Services 42,755 36,5 ll 41,491 41,595 64191-IT Recharges 0 0 0 0 64195-Credit Card Charge 1,474 1,965 1,474 1,965 64860-Speakcrs 16,332 19,455 18,585 18,585 64865-Elevator Service 2,427 2,427 2,427 2,427 64870-HVAC Services 22,836 20,376 20,376 19,800 64880-Custodial Services 3,815 1,494 3,317 3,317 64900-Other ProCessional Service 9,783 5,166 11,677 8,677 64975-Equip Maint Cont 4,642 4,672 4,642 4,672 64980-Technology Hquip Maint Cont 84,770 98,471 104,561 103,547 170-Library Gifts Expcndable 64020-Advcrtising 1,092 1,038 1,092 � 1,000 64062-Refunds 0 0 0 0 64140-Printing 891 2,784 1,072 850 64145-Copying 0 i 0 i 0 0 64180-Sales Tax Expense l75 467 175 467 64860-Speakers 18,027 26,100 8,000 8,000 64900-Other Professional Service 604 6,927 2,000 2,000 64980-Technology Equip Maint Cont 4,105 0 0 0 64990-Other Contractual Service 0 0 0 0 -16- � Recommended Operating Expenditure Budget - Department Total � 74-FINANCE DEPARTMENT FY22 Actual FY23 Actual FY24 Adopted FY 25 Recomm'd Fund/AccounUAccount Title Expense Expense Budget Budget 200-Debt Service 64110-Legal � 0 0 0 0 64900-Other Professional Service 0 0 0 0 6E-Contractual Svcs Total 304,044 333,288 362,722 401,172 6F-Commodities 100-General 65020-Library Materials 487,061 467,276 582,049 606,506 65040-Small Tools&Equipment 1,199 0 0 0 65045-Technology Equipment 27,409 47,140 30,843 33,075 65050-Other Equipment 16,333 7,156 3,510 4,830 65060-Office Supplies 17,375 20,970 17,757 23,371 65070-Operating Supplies 13,923 11,371 32,199 16,096 65080-Postagc/Shipping 19,538 17,451 20,515 18,325 65925-Uniform Purchase 265 289 200 280 65940-Gift Cards 25 200 0 0 65944-Carts 3,000 1,400 2,400 3,600 65965-Janitorial 3,280 8,556 3,280 8,556 65999-Cash Over and Short 10 (3) 0 0 170-Library Gifts Expendable 65020-Library Materials 16,069 3,239 7,000 7,000 65025-Program Materials 10,158 9,869 10,158 10,158 65045-Technology Equipment 3,976 5,400 0 0 65050-Other Equipment 0 493 0 0 65060-Office Supplies 7,006 552 7,006 552 65940-Gift Cards 0 0 0 0 6F-Commodities Total 626,628 601,359 716,917 732,349 6G-Capital Outlay 100-General 67100-Vchicics 0 0 0 0 67210-Furniturc/Fixtures 18,693 15,809 9,290 9,290 67250-Office Equipment 480 6,695 3,100 3,445 67500-Buildings 458 0 500 0 170-Library Gifts Expendable 67210-Furniture/Fixtures 6,154 14,138 0 0 67250-Office Equipment 1,636 -204 0 0 67500-Buildings 15,000 0 0 0 501-Library Gifts Trust 67210-Furniturc/Fixtures 0 0 0 0 6G-Capital Outlay Total 42,421 36,438 12,890 12,735 6H-Debt Service 200-Debt Service 68010-Principal Payment 212,076 217,074 17,399 17,539 68020-Interest Payments 14,528 8,306 1,932 1,550 68980-Financial Consultant 0 0 0 0 68990-Paying Agent Fces 0 0 0 0 -17- � Recommended Operating Expenditure Budget - Department Total � 74-FINANCE DEPARTMENT FY22 Actual FY23 Actual FY24 Adopted FY 25 Recomm'd Fund/AccounUAccouut Title Expense Expense Budget Budget 6H-Debt Service Total 226,604 225,380 19,331 19,089 FINANCE TOTAL 3,934,191 4,161,747 4,314,411 4,504,345 -18- Recommended Expenditure Budget Report by Activity & Funding Source 74-FINANCE DEPARTMENT � FY25 Recomm'd Fund/Activity FY23 Actual Expense FY24 Adopted Budget Budget 7401- Accounting � 100-General 6A-Salaries&Wages 689,881 884,752 1,057,850 6B-Employee Benefits 226,174 286,417 315,186 6C-Staff Development 21,909 25,667 25,142 6D-Repair/Maint/Util 1,105 453 1,105 6E-Contractual Svcs 1,512,270 1,262,089 1,576,639 6F-Commodities 7,382 5,145 6,975 6G-Capital Outlay 7,303 6H-Debt Service 8,200 1,200 8,200 200-Debt Service 6H-Debt Service 228,912 7401- Accounting Total 2,703,136 2,465,723 2,991,097 7402- Budget 100-General 6A-Salaries&Wages 133,642 267,667 291,091 6B-Employee Benefits 50,387 86,437 90,691 6C-Staff Development 4,643 7,300 7,300 6D-Repair/Maint/LJtil 690 637 690 6E-Contractual Svcs 143,060 125,362 126,337 6F-Commodities 139 700 700 6G-Capital Outlay 0 0 0 180-Community Development 6A-Salarics&Wages 0 0 0 6B-Employee Bcncfits 0 0 0 6C-Staff Development 0 0 0 6D-Repair/Maint/Util 0 0 0 6E-Contractual Svcs 0 0 0 6F-Commodities 0 0 0 7402- Budget Total 332,561 488,103 516,809 7403- Utility Billing 100-Gcncral 6A-Salarics&Wagcs 441,183 520,330 523,509 6B-Employee Benefits 180,416 210,911 198,158 6C-Staff Development 13,061 10,L 96 L 0,135 6D-Repair/Maint/Util 1,253 504 1,253 6E-Contractual Svcs 257,556 280,714 305,216 6F-Commodities 6,832 14,305 7,322 6G-Capital Outlay 0 0 0 6H-Dcbt Scrvicc 0 0 0 200-Debt Service 6H-Debt Service 2,376 0 0 201-Bond Issues -19- Recommended Expenditure Budget Report by Activity & Funding Source 74-FINANCE DEPARTMENT � FY25 Recomm'd Fund/Activity FY23 Actual Expense FY24 Adopted Budget Budget 6H-Debt Service 0 0 0 7403- Utility Billing Total 902,677 1,036,960 1,045,593 7404- StoresInventory 813-Stores/Printing 6E-Contractual Svcs -7,349 0 0 7404- Stores Inventory Total -7,349 0 0 7405- Centralized Multifuction 813-Stores/Printing 6D-Rcpair/Maint/Uti] 8,864 7,300 8,864 6E-Contractual Svcs -3,159 -7,300 -6,203 7405- CentraGzed Multifuction Total 5,706 0 2,661 7406- Centralized Phone 813-Stores/Printing 6E-Contractual Svcs -2,577 0 0 7406- Centralized Phone Total -2,577 0 0 7407- Centralized Postage 813-Stores/Printing 6E-Contractual Svcs 0 0 0 7407- Centralized Postage Total 0 0 0 7480- Debt Service 200-Debt Service 6H-Debt Service 0 248,367 249,606 7480- Debt Service Total 0 248,367 249,606 7499- Pcard Clcaring 100-General 6F-Commodities 1,686 0 0 7499- Pcard Clearing Total 1,686 0 0 FINANCE DEPARTMENT TOTAL 3,935,840 � 4,239,153 , 4,805,766 -2�- CITY OF DUBUQUE, IOWA DEPARTMENT DETAIL-PERSONNEL COMPLEMENT 74 FINANCE DEPARTMENT FY 2023 FY 2024 FY 2025 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 $ 144,973 1.00 $ 152,975 1.00 $ 161,392 100 2380 GE-42 FINANCE DIRECTOR - $ - 1.00 $ 113,699 - $ - 100 9250 GE-42 BUDGET DIRECTOR - $ - 1.00 $ 107,824 - $ - 100 GE-39 FINANCE MANAGER - $ - 1.00 $ 133,317 100 GE-39 BUDGET MANAGER - $ - 1.00 $ 119,671 100 1360 GE-39 ASSISTANT FINANCE DIRECTOR 1.00 $ 108,701 - $ - 100 GE-34 BUDGET/FINANCIALANALYST 3.00 $ 220,971 4.00 $ 307,984 3.00 $ 256,449 100 GE-25 CONFIDENTIALACCOUNT CLERK 1.00 $ 51,879 1.00 $ 50,500 1.00 $ 56,146 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 81,230 1.00 $ 84,965 1.00 $ 89,560 100 4160 GE-40 PURCHASING& RISK MANAGER 1.00 $ 115,799 1.00 $ 121,122 1.00 $ 127,920 PURCHASING/SAFETY 100 GE-30 COORDINATOR - $ - 1.00 $ 56,653 1.00 $ 82,390 100 1060 GE-30 ACCOUNTANT 2.00 $ 118,819 3.00 $ 186,748 2.00 $ 136,293 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 67,108 1.00 $ 70,194 1.00 $ 73,994 100 GE-30 PAYROLL SYSTEMS ANALYST - $ - - $ - 1.00 $ 64,376 100 1020 0E-06 ACCOUNT CLERK I 4.00 $ 201,923 3.00 $ 157,889 3.00 $ 167,885 100 1760 0E-05 CASHIER(FINANCE) 4.00 $ 183,959 4.00 $ 196,003 4.00 $ 209,124 TOTAL FULL TIME EMPLOYEES 19.00 $1,295,362 22.00 $1,606,556 21.00 $1,678,517 61020 Part Time Employee Expense 100 GE-40 PROJECT MANAGER - $ - - $ - 0.50 $ 63,207 TOTAL PART TIME EMPLOYEES - $ - - $ - 0.50 $ 63,207 61030 Seasonal Employee Expense 100 2840 NA-38 FINANCE INTERN-SEASONAL 1.51 $ 43,414 1.51 $ 57,943 3.01 $ 121,752 TOTAL SEASONAL EMPLOYEES 1.51 $ 43,414 1.51 $ 57,943 3.01 $ 121,752 TOTAL FINANCE DEPARTMENT 20.51 $ 1,338,776 23.51 $1,664,499 24.51 $ 1,863,476 -21- CITY OF DUBUQUE,IOWA ACTIVITY PERSONNEL COMPLEMENT SUMMARY FY 2023 FY 2024 FY 2025 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 $144,973 1.00 $152,975 1.00 $ 161,392 10074100 61010 100 2380 GE-42 FINANCE DIRECTOR - $ - 1.00 $113,699 - $ - 10074100 61010 100 GE-39 FINANCE MANAGER - $ - - $ - 1.00 $ 133,317 10074100 61010 100 1360 GE-39 ASSISTANT FINANCE DIRECTOR 1.00 $108,701 - $ - - $ - PURCHASING/SAFETY 10074100 61010 100 GE-30 COORDINATOR 1.00 $ 82,390 10074100 61010 100 4160 GE-40 PURCHASING&RISK MANAGER 1.00 $115,799 1.00 $121,122 1.00 $ 127,920 10074100 61010 100 1020 0E-06 ACCOUNT CLERK I 1.00 $ 51,923 - $ - - $ - 10074100 61010 100 GE-34 BUDGET/FINANCIALANALYST 1.00 $ 69,586 2.00 $148,141 1.00 $ 85,029 10074100 61010 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 67,108 1.00 $ 70,194 1.00 $ 73,994 10074100 61010 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 67,108 1.00 $ 70,194 1.00 $ 73,994 10074100 61010 100 1060 GE-30 ACCOUNTANT 2.00 $118,819 2.00 $130,095 2.00 $ 136,293 10074100 61010 100 4440 GE-25 CONFIDENTIALACCOUNTCLERK 1.00 $ 51,879 1.00 $ 50,500 1.00 $ 56,146 Total 9.00 $728,788 10.00 $843,379 10.00 $ 920,857 Accounting/Payroll/Treasury-PT General Fund 10074100 61020 100 GE-40 PROJECT MANAGER - $ - - $ - 0.50 $ 63,207 Total - $ - - $ - 0.50 $ 63,207 Accounting/Payroll/Treasury-Seasonal General Fund 10074100 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 1.00 $ 28,751 1.00 $ 38,373 1.75 $ 70,786 Total 1.00 $ 28,751 1.00 $ 38,373 1.75 $ 70,786 Budget-General Fund 10074400 61010 100 9250 GE-42 BUDGET DIRECTOR - $ - 1.00 $107,824 - $ - 10074400 61010 100 GE-39 BUDGET MANAGER - $ - - $ - 1.00 $ 119,671 10074400 61010 100 GE-34 BUDGET/FINANCIALANALYST 2.00 $151,385 2.00 $159,843 2.00 $ 171,420 Total 2.00 $151,385 3.00 $267,667 3.00 $ 291,091 Utility Billing/Parking Tickets-FT General Fund 10074700 61010 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 81,230 1.00 $ 84,965 1.00 $ 89,560 10074700 61010 100 1060 GE-30 ACCOUNTANT - $ - 1.00 $ 56,653 - $ - 10074700 61010 100 1760 0E-05 CASHIER(FINANCE) 4.00 $183,959 4.00 $196,003 4.00 $ 209,124 10074700 61010 100 1020 0E-06 ACCOUNT CLERK I 3.00 $150,000 3.00 $157,889 3.00 $ 167,885 Total 8.00 $415,189 9.00 $495,510 8.00 $ 466,569 Utility Billing/Parking Tickets-Seasonal General Fund 10074700 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.51 $ 14,663 0.51 $ 19,570 1.26 $ 50,966 0.51 $ 14,663 0.51 $ 19,570 1.26 $ 50,966 TOTAL FINANCE DEPARTMENT 20.51 $1,338,776 23.51 $1,664,499 24.51 $ 1,863,476 -22- This page is intentionally left blank. -23- FISCAL YEAR 2025 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 � , >s � � —_' ary= -_ � � " �` "� i,� � � � _ , -�^�t�� ; � _' ,',�7 � j � � � �� I "- � �i�`' � h. �..� ,1�� , t � . �� '�` �,�� ;�� , ` ¢� °{ � ' - `1� 1 � ; '�,�� ., _. Purchasing/Safety Finance Manager Buaget Nlanager Coordinator Brian DeMoss Laura Bendorf Dawn March Started 7/5/23 Started 7/10/23 Started 6/5/23 � - ��• � � � - �. , � � � �. �- �; � 1, � . � �,; — , _ ; i� � =a �� . � � , � ` � � � �- � � , . �! ! + � � ` � � I �� 1 � � � � � � Ac,.,�u„�G„� Project M�.,,uyar Payroll Systems Analyst Joyce Abuto Keith Strey Chris Selchert Started 8/31/23 Started 12/4/2023 Started 3/18/24 • • • 3-Year Term Purpose Meets Quarterly • To review the actions and decisions of the Gary Ruden City's investments and all money managers Molly Valaskey for compliance with the City's Investment Daniel Garza Policy, and to report any noncompliance to Phillip Heim the City Council Vacant 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 . , . • � � . • � . � �.0 Rurch��in� a�ing��afcty �isl�I�ana ordin�tor Bud9�tfFl 1 1.OFTE �°�� ana�er 1.p �E C�11fld�11�1�1 kccnu�rt��er�c Pr�j�� 1.D FTE R�Y�011�yS 0.5U FT� A�I�IY�� drnlnl�tr nt Cl�rl�I 1.0 FTE FTE � �nt�r � 1.7� � er E Bu�9et FI �� Utlllt�BI AI��I � F7E �upe�l IIS �.D 1.0 C REATI N G AN � Hi�h-�er�orm�n�� r�ani��ti�r� ��nd ��mrnuni�� +��th �� r�� EQUITABLE _ + - �ut�� Fo�u�� It �r� �I�� i�r� pill�r� �f: COMMUNITY OF CHOICE � ` . i � t . - i � . � ■ ■ �i . � . - � �� -- - - �.�. ��: � r i� S - �} , � .. R � —j ��#� R} +I i �a� + ', • 4 ; -'� _ �- � ��I�� — I . .T_� �� ! �� .� '� �: r - �� 1 1 � � � • • • Q ■ '� �'/1�� NN �AMr ��'� ■ ■�� f• • 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 � Maintain list of local Targeted Small Businesses(TSB) in conjunction with State Certified Targeted Small Businesses for City procurements � Track and review vendor demographics and other data related to procurements in the new ERP system � Evaluate City requirements to ensure optimal vendor participation in procurements 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 � ' I ^ ' � � �' 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 • Coordinates City-wide development of safety rules and safe work methods • Coordinates joint safety training with departments • Promote and Develop safety culture within the City. • Meets Quarterly and as needed . � Reviews injury, accident, and near misses reports from all departments � Works with departments to implements corrective actions 1 1 � ' I Safety Committee Goals : • 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 � ' I �afat�i �� h�nm m jttaaS • • 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 of City facilities and worksites 1 1 � ' I SAFETYATAGLANCE Recent Accomplishments : • Implementation of paperless electronic claims reporting process. • Implementation of paperless electronic injury and accident reporting process. • FirstAid , CPR and AED training offered to all employees • Safety tips and reminders incorporated in each spirit times newsletter to employees Lu� • Comprehensive review of the City's Safety Policies and Procedures with third party vendor • Continued employee education, training and enforcement of all things safety 1 1 � ' I Finance • Successful implementation of the Tyler Munis Enterprise Resource Planning (ERP) system for Finance and Budget - Went live 7/1 /22 • Successful completion of first year in new ERP system • Completed Setup, Testing and Training of Tyler Munis Enterprise Human Capital Management and Tyler Time and Attendance for electronic time keeping , first live payroll to be completed week of April 1 , 2024. • GFOA Certificate of Achievement for the FY22 Annual Certified Report - 35 Consecutive Years! 1 1 � ' I Finance Tyler Munis ERP system implementation would not be possible without: • Mayor and City Council support • City Manager support N • Information Technology staff • Cit Attorne s Office � y y • Department Managers • Clerical and support staff ' � Finance stafF { , , � • Human Resources staff • All City Employees " FISCAL YEAR 2024 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 , 2022 July - Auq 2021 Began Tyler April 2022 2022 2022 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 - � - . . . : . . - . . �, . . FISCAL YEAR 2024 HIGHLIGHTS - - . . _ . . . . . _ March 2022 April 2022 - Auq 2023 Kick Off July 2023 Go Live Implementation FISCAL YEAR 2024 HIGHLIGHTS - - . - - . . . - - - . . . . . . . . . . _ . . , , . _ , , . December January 2023 - March 17, 2024 2p22 March 2024 Go Live Kick Off Implementation 1 1 � ' I Finance - Credit Rating • In July 2023, Moody's Investor Service upgraded the City's outstanding general obligation bonds from Aa3 to Aa2, as well as the outstanding Sales Tax Increment Revenue bonds from A2 to A1 . • Notable credit factors include strong financial operations and ample revenue-raising flexibility, which has resulted in steadily improved available fund balance and cash. • The City serves as a regional economic center and its regional economic growth rate has outpaced the nation over the past five years. • These credit ratings are affirmation of the sound fiscal management of the mayor and city council , put Dubuque in a strong position to capitalize on favorable financial markets, borrow at low interest rate when necessary, and make critical investments in the community. 1 1 � ' I Finance - Legislative Changes/Implementation • Analyze financial impacts of proposed legislative changes • House File 718 New Property Tax Law signed by Governor May 4, 2023 • Summarized financial impacts/changes and presented to City Council July 2023 • Significant impact to the budget process � Taxpayer Statements � Separate Public Hearing on Proposed Tax Rate � General Fund Levy Growth Limitation � New Homestead Exemption for 65+ � Military Credit Changed to Exemption and Increased 1 1 � ' I Budget • Annual Department Training: 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 FY24 Budget - 18 Consecutive Years! FUTURE Finance I N ITIATIVES • Request for Proposal for Debt and Investment ■ ■ Management Software and Implementation • Request for Proposal for Purchasing Card/Virtual Card Vendor and implement • Implementation of electronic strategic sourcing procurement software • Phase 2 of Tyler HRM Implementation — Employee Access, Advanced Scheduling , Employee Reimbursement, Electronic Workflow Processes. • Internal automated ACFR report creation . FUTURE Budget I N ITIATIVES • Continue to ex and bud et en a ement p g g g ■ ■ • 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 features 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 �� • Legislative Analysis 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, 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 $116.74 � Balancing Act Page Views � �400 �200 '� 1 l5 BUDGET 1000 ENGAGEM ENT � � soo Launched Interactive 600 Bud et Simulation & 4�6 g 400 Taxpayer Receipt in 255 2�2 FY2019 200 � 57 0 FY2424 FY2021 FY2022 FY2023 FY2424 *FY20 includes presentation to Youn$ Professionals Finance Department FY2025 REQU ESTED PROPERTY TAX SU PPORT 8 .42 567 288 , � Average homeowner s* Net Property Tax property tax cost for the Support Finance Department (*Avg. home value of $196,508) 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 � • • y submitted on Balancing Excellence in Financial customers using the Reporting forACFR online water mana emen Act Budget Simulation g 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 UTILITY BILLING • Water, Sanitary Sewer, Refuse, and Stormwater Billing • 24,000 Meters in Service • Manage Customer Database • Prompt and Courteous Customer Service • Online Customer Portal • Offset Program • Parking Tickets • Garbage Stickers, Yard Waste Stickers, Large Item Pick-up Online Customer Portal • • • • • Cityofdubuque.org/utilitybil ling ��-�. View our water usa e check for leaks and set-u Y g > > p LeakAlerts alerts 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 � ' I Utility Billing Feb 2024 Feb 2024 Feb 2023 Feb 2023 Customers Enrolled In : # Customers % Customers # Customers % Customers Paperless Billing 4,661 19 % 4,332 18 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Auto Pay 8,788 36 % 9,684 40 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Phone & Online Payments 7,816 32 % 7,326 30 % ....................................................................................................................................................................................................................................................................................................................o...................................................................................................................................o..... Portal Registered Users 9,589 39 /0 11 ,627 48 /o *Total Customers 24,506 *Number of ACH customers dropped after conversion to new portal but continues to increase 1 1 � ' I Uti I ity B i I I i n g Red u ced Base Fee Feb 2024 Feb 2024 Feb 2023 Feb 2023 Customers Enrolled In : # Customers % Customers # Customers % Customers Stormwater Reduced Base Fee 590 2 % 463 2 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Refuse Reduced Base Fee 578 2 % 453 2 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Water Reduced Base Fee 593 2 % 463 2 % .................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Sanitary Sewer Reduced Base Fee 592 2 % 466 2 % *Total Customers 24,506 1 1 � ' I 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 • Provide to customers when they request payment plans 1 1 � ' I Utility Billing Assistance # Accounts Assistance Type Assisted $ Paid Timeframe Payment Plans 484 $139,552 January 2023 - February 2024 HACAP/LIHWAP Program 134 $37,098 January 2023 - September 2024 Other Agencies N/A $25, 157 January 2023 - January 2024 Total Assistance 618 $201 ,807 *223 Completed and 232 Active Payment Plans 1 1 � ' I Uti I ity Bi I I i ng D�linquent Utility Balances Through February 2024 �� ,250,000 $1,075,827 $1 ,00�,0�0 $854,4 $750,0�0 - -- $722,521 - $500,000 '� � , _��'_:: � $250,000 ��-�� $3fi4,305 $0 � � � � � � � � ca Q � � � ¢ � O j U � � � � °} z � � � FY 2020 � FY 2021 FY 2022 � FY 2023 f FY 2024 • Water disconnects for nonpayment were ceased July 2023 when transitioning to new software and were reinstated in January 2024. Late Fees were reinstated in February 2024. 1 1 � ' I Utility Billing • Area Agencies Including HACAP/LIHWAP Programs - worked with various agencies to provide financial assistance to customers behind on their utilities bills • Process Improvements - Attach utility bill to email for paperless billing customers • Utility Billing Tyler Munis Enterprise Resource Planning (ERP) — Went live August 1 , 2023. Billing continued as schedule. Water disconnections and charging late fees were put on hold from July 2023 — January 2024 to allow customers time to become acquainted with new bills and payment options. • Property Tax Lien and Collection Agency- Process unpaid utility bills FUTURE Utility Billing INITIATIVES • Continued training for Utility Billing Module of ■ ■ New Enterprise Resource Planning System • Continue to reduce delinquent utility balances : � Financial Assistance Programs � Payment Plans • Improve processes, reporting, and time management with new Tyler software • Possible kiosk or remote payment center for after hours and off site in-person payments 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