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Fiscal Year 2024 State of Iowa Annual Financial ReportCity of Dubuque City Council CONSENT ITEMS # 7. Copyrighted November 18, 2024 ITEM TITLE: Fiscal Year 2024 State of Iowa Annual Financial Report SUMMARY: City Manager recommending approval to file the Fiscal Year 2024 State of Iowa Annual Financial Report with the State of Iowa Auditor. SUGGUESTED Receive and File; Approve DISPOSITION: ATTACHMENTS: 1. MVM Memo FY24 AFR_MVM Memo_2024_11_13 2. FY24 AFR—Staff Memo_2024_11_13 3. FY24 AFR PUBLICATION 4. FY24 AFR SIGNATURE PAGE 5. FY24 AFR Page 366 of 1454 THE C DUUB-.'*-TE Masterpiece on the Mississippi TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Fiscal Year 2024 State of Iowa Annual Financial Report DATE: November 13, 2024 Dubuque All-Aoerin City wvxsiw r w- i i 2007*2012.2013 2017*2019 Chief Financial Officer Jennifer Larson is recommending approval to file the Fiscal Year 2024 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 Page 367 of 1454 THE CITY OF DUB Q TE Masterpiece on the Mississippi TO: Michael C. Van Milligen, City Manager FROM: Jennifer Larson, Chief Financial Officer SUBJECT: Fiscal Year 2024 State of Iowa Annual Financial Report DATE: November 13, 2024 INTRODUCTION Dubuque All -America City 2007.2012.2013 2017*2019 The purpose of this memorandum is to submit the Fiscal Year 2024 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, 2024. 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 2024 State of Iowa Annual Financial Report with the State of Iowa Auditor. JML Page 368 of 1454 `fI ARYMAPA■9lT l Local Government Property Valuation System STATE OF IOWA 2024 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2024 CITY OF DUBUQUE, IOWA DUE: December 1, 2024 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 27003825 27,003,825 25,929,410 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 27,003,825 27,003,825 25,929,410 Delinquent Property Taxes 2,223 2,223 0 TIF Revenues 12,922,131 12,922,131 12,193,208 Other City Taxes 21,571,552 0 21,571,552 23,073,236 Licenses and Permits 2,286,353 1,787,045 4,073,398 2,355,200 Use of Money and Property 18,777,557 1,522,656 20,300,213 18,106,584 Intergovernmental 35,018,880 2,444,569 37,463,449 83,263,054 Charges for Fees and Service 5,085,942 44,394,824 49,480,766 53,878,113 Special Assessments 130,439 0 130,439 115,000 Miscellaneous 9,003,721 4,184,725 13,188,446 13,600,421 Other Financing Sources, Including Transfers in 32,340,025 13,371,721 45,711,746 125,125,309 Total Revenues and Other Sources 164,142,648 67,705,540 231,848,188 357,639,535 Expenditures and Other Financing Uses Public Safety 36,089,592 36,089,592 38,911,675 Public Works 15,872,999 15,872,999 19,765,918 Health and Social Services 1,041,566 1,041,566 910,159 Culture and Recreation 16,300,789 16,300,789 20,144,121 Community and Economic Development 18,271,559 18,271,559 20,045,918 General Government 15,533,614 15,533,614 17,071,028 Debt Service 10,453,022 10,453,022 13,007,373 Capital Projects 31,630,333 31,630,333 148,715,950 Total Governmental Activities Expenditures 145,193,474 0 145,193,474 278,572,142 Business type activities 53,063,529 53,063,529 115,143,326 Total All Expenditures 145,193,474 53,063,529 198,257,003 393,715,468 Other Financing Uses, Including Transfers Out 25,680,046 11,387,140 37,067,186 73,373,173 Total All Expenditures/and Other Financing Uses 170,873,520 64,450,669 235,324,189 467,088,641 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses -6,73Q872 3,254,871 -3,476,001 -109,449,106 Beginning Fund Balance July1,2023 124,819,188 31,117,834 155,937,022 252,186,179 Ending Fund Balance June 30, 2024 118,088,316 1 34,372,705 1 152,461,021 142,737,073 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non -budgeted Internal Service Funds 7,886,653 Pension Trust Funds Private Purpose Trust Funds Agency Funds 18,972,733 Indebtedness at 3 une 30. 2024 Amount Indebtedness at June 30, 2024 Amount General Obligation Debt 87,779,065 Other Long -Term Debt 400,000 Revenue Debt 111,866,982 Short -Term Debt 0 TIF Revenue Debt 16,350,000 General Obligation Debt Limit 262,722,395 hftps://dom-localgov.iowa.gov/afr?id=8529 Page 369 of 14�4 11/13/24, 7:23 PM Local Government Property Valuation System STATE OF IOWA 2024 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2024 CITY OF DUBUQUE, IOWA DUE: December 1, 2024 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 27,003,825 27,003,825 25,929,410 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 27,003,825 27,003,825 25,929,410 Delinquent Property Taxes 2,223 2,223 0 TIF Revenues 12,922,131 12,922,131 12,193,208 Other City Taxes 21,571,552 0 21,571,552 23,073,236 Licenses and Permits 2,286,353 1,787,045 4,073,398 2,355,200 Use of Money and Property 18,777,557 1,522,656 20,300,213 18,106,584 Intergovernmental 35,018,880 2,444,569 37,463,449 83,263,054 Charges for Fees and Service 5,085,942 44,394,824 49,480,766 53,878,113 Special Assessments 130,439 0 130,439 115,000 Miscellaneous 9,003,721 4,184,725 13,188,446 13,600,421 Other Financing Sources 32,340,025 13,371,721 45,711,746 51,752,136 Transfers In 24,937,391 12,129,795 37,067,186 73,373,173 Total Revenues and Other Sources 164,142,648 67,705,540 231,848,188 357,639,535 Expenditures and Other Financing Uses Public Safety 36,089,592 36,089,592 38,911,675 Public Works 15,872,999 15,872,999 19,765,918 Health and Social Services 1,041,566 1,041,566 910,159 Culture and Recreation 16,300,789 16,300,789 20,144,121 Community and Economic Development 18,271,559 18,271,559 20,045,918 General Government 15,533,614 15,533,614 17,071,028 Debt Service 10,453,022 10,453,022 13,007,373 Capital Projects 31,630,333 31,630,333 148,715,950 Total Governmental Activities Expenditures 145,193,474 0 145,193,474 278,572,142 BUSINESS TYPE ACTIVITIES 53,063,529 53,063,529 115,143,326 Total All Expenditures 145,193,474 53,063,529 198,257,003 393,715,468 Other Financing Uses 25,680,046 11,387,140 37,067,186 Transfers Out 25,680,046 11,387,140 37,067,186 73,373,173 Total All Expenditures/and Other Financing Uses 170,873,520 64,450,669 235,324,189 467,088,641 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses -6,730,872 3,254,871 -3,476,001 -109,449,106 Beginning Fund Balance July 1, 2023 124,819,188 31,117,834 155,937,022 252,186,179 Ending Fund Balance June 30, 2024 118,088,3161 34,372,705 152,461,021 142,737,073 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non -budgeted Internal Service Funds 7,886,653 Pension Trust Funds Private Purpose Trust Funds Agency Funds 18,972,733 Indebtedness at June 30, 2024 Amount Indebtedness at June 30, 2024 Amount General Obligation Debt 87,779,065 Other Long -Term Debt 400,000 Revenue Debt 111,866,982 Short -Term Debt 0 TIF Revenue Debt 16,350,000 General Obligation Debt Limit 262,722,395 The forgoing repoq is correct to the best of my knowledge nd belief CERTIFICATION Publication t 1/22/2024 Signat of Preparer rin d name of Preparer Jennifer Larson Phone Number 563-589- 4322 Date Signed Signature o ayor or ro Tem (Name and Title) PLEASE PUBLISH THIS PAGE ONLY 11/13/24. 7:23 PM Local Government Property Valuation System STATE OF IOWA 2024 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2024 CITY OF DUBUQUE, IOWA DUE: December 1, 2024 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 27,003,825 27,003,825 25,929,410 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 27,003,825 27,003,825 25,929,410 Delinquent Property Taxes 2,223 2,223 0 TIF Revenues 12,922,131 12,922,131 12,193,208 Other City Taxes 21,571,552 0 21,571,552 23,073,236 Licenses and Permits 2,286,353 1,787,045 4,073,398 2,355,200 Use of Money and Property 18,777,557 1,522,656 20,300,213 18,106,584 Intergovernmental 35,018,880 2,444,569 37,463,449 83,263,054 Charges for Fees and Service 5,085,942 44,394,824 49,480,766 53,878,113 Special Assessments 130,439 0 130,439 115,000 Miscellaneous 9,003,721 4,184,725 13,188,446 13,600,421 Other Financing Sources 32,340,025 13,371,721 45,711,746 51,752,136 Transfers In 24,937,391 12,129,795 37,067,186 73,373,173 Total Revenues and Other Sources 164,142,648 67,705,540 231,848,188 357,639,535 Expenditures and Other Financing Uses Public Safety 36,089,592 36,089,592 38,911,675 Public Works 15,872,999 15,872,999 19,765,918 Health and Social Services 1,041,566 1,041,566 910,159 Culture and Recreation 16,300,789 16,300,789 20,144,121 Community and Economic Development 18,271,559 18,271,559 20,045,918 General Government 15,533,614 15,533,614 17,071,028 Debt Service 10,453,022 10,453,022 13,007,373 Capital Projects 31,630,333 31,630,333 148,715,950 Total Governmental Activities Expenditures 145,193,474 0 145,193,474 278,572,142 BUSINESS TYPE ACTIVITIES 53,063,529 53,063,529 115,143,326 Total All Expenditures 145,193,474 53,063,529 198,257,003 393,715,468 Other Financing Uses 25,680,046 11,387,140 37,067,186 Transfers Out 25,680,046 11,387,140 37,067,186 73,373,173 Total All Expenditures/and Other Financing Uses 170,873,520 64,450,669 235,324,189 467,088,641 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses -6,730,872 3,254,871 -3,476,001 -109,449,106 Beginning Fund Balance July 1, 2023 124,819,188 31,117,8341 155,937,022 252,186,179 Ending Fund Balance June 30, 2024 118,088,316 34,372,7051 152,461,021 142,737,073 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non -budgeted Internal Service Funds 7,886,653 Pension Trust Funds Private Purpose Trust Funds Agency Funds 18,972,733 Indebtedness at June 30, 2024 Amount Indebtedness at June 30, 2024 Amount General Obligation Debt 87,779,065 Other Long -Term Debt 400,000 Revenue Debt 111,866,982 Short -Term Debt 0 TIF Revenue Debt 16,350,000 General Obligation Debt Limit 262,722,395 The forgoing report is correct to the best of my knowledge and belief CERTIFICATION Publication 11/20/2024 Signature of Preparer Printed name of Preparer Jennifer Larson Phone Number 563-589- 4322 Date Signed hftps://dom-localgov.iowa.gov/afr?id=8529 Page 371 of 1484 `filiKlf��t�►�I Local Government Property Valuation System M M 4. kn 0 kn M 00 r. 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U O L A O O y N O O +O•' o u C to a y ca It +.+ F o� z Q+ N Oes N M 7 O O a O ai a cn N x 3 y O o W aUi to CO r 3 ro O m b 3 v on � � A cd U r�i O � W Qr 'd❑❑ Q1 W O Un N 0cd s�It V y b o v �>c� W Q a aOJ O N M O W �W 77-,ii cG+ «cGGG+++ _ O 3'O y R k" U 0A C ti a� O a� p k ai A w o w o fQyf aCi y a •O o O O w O O Q y y mo R� .a T O •� �" N N U H bD bA A V] y • iUG o C F Q U W 21 ^O ^O ti on CG o o o a3i U o a a3i °° o O ° o 0 0 o w Ux x F� aw rA Q who F a Hd �� W C7F � E� OQ70. nv F C4 00 a a Uw°� hftps://dom-localgov.iowa.gov/afr?id=8529 Page 380 d?A4 11/13/24. 7:23 PM Local Government Property Valuation System https://dom-localgov.iowa.gov/afr?id=8529 Page 381 oflIA4 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: 11/22/2024 and for which the charge is 116.28 Subscribed to b fore me, a Notary Pub ' in and for Dubuque County, Iowa, this 22nd day of November, 2024 N to y Public in and for Dubuque County, Iowa. JANET K. PAPE o -r Commission Number 199659 z r my Commission Expires Iowa 12/11 /2025 STATE OF IOWA 2024 16203100700000 CITY OF DUBUQUE FINANCIAL. REPORT v1 w I'M, Street - FISCALYEAR ENDED DUBUQUE IA 52001-48CA POPI)1 AIION: 59667 JUNE 30. 2024 CITY OF DUBUQUE. IOWA - DUE: December 1, 2024 NOTE - The iufmw6liou supplied in this repot( will be shared by the Iowa Statc Auditor's ORcc. the U.S. Census Bureau, various public interest groups, and State ebd fedcrnl ugeucics. A .. F[ Govereenreulal (a) Prupdetary (b) Total Actual (c) Bteduel (d) Revenues and Other Flnancing �ourrn _70D3825 27,003,825 2' .929,410 Taxes I-evied ou Property O Less. Uncollected Properly Tnxcs-Levy Yetu !! O 27,003,B25 - 5 27,IX13,N25 25.929:110 Net Current pro Taxes 2.111 2,123 O Delinquent Property Taxes 12922,3t � l2,?22,131 12,193.208 T[F Revenues 2I.571.552 0 21.571.552 23,073,23E Othcn City Tars 2.28G,333 1.7R7.045 A,U73,398 2,335,2IX1 Ltceuses turd pencils 18.777,557 1.322.GSG 20,300,213 I8,IO6.384 llYe ol'Money nnA nropetry .1 ,018,gg0 2,444,569 31,463.449 93.263,054 ]utergt)vetiullaMrtnl 5.0$5.942 44,3911,H24 49.4BO.766 53,B7N, 113 Chwges for I— an 130A39 0 130,439 115,(XN) Spcciol Assess =lts 9,003.721 4,184.725 13,1 B8.446 13.600,421 INisc<llan<ous 32.340.025 13}71,721 .15,7t I,746 125.125,3U9 Older Fiuturcibg Sources. htcluding Tl wrsters it Total Rovvaucs abA Other Sources 164,142.G48 67.705540 2,11MI,1B8 357!539,535 ISYpendllurtrs anti Ulber I+Ibancing IJr® 3g089.392 36A89,592 .38.91 1.E0 ntbllc Safety 15.8%2,999 15,872,999 19.761N I8 910,159 ramie warty 1..566 11c1111l 16.11n,789 16.301,789 20,144.121 c'nlnuc anA Recre.,nnn 18.271,55o I8.233,614 20.071AM l'utwwwily nud Ecuuuwic. pavcluptucul 1 S, 333.(i 14 15,533,614 17,071,U28 Gencrol Gavcnuee—, 10.45.4.022 1 n,453,022 11.007.373 DebtScrvicc 31,153D }33 11.630.333 119.715.950 CAPua1 Pro )egs I.15,19? a74 (1 1 1±.I93;47.7 2'78,572.142 'Total Governmontal Acrlrllles E.t ( dlwt'es 53,0G3,529 Ivo63,529 W1,143326 Business type uctivilics 1.15,193; 17a 53 06?,529 Inc,257.003 393.715,468 Tatnl Au Esn�dlturas - 25.68u,U+fE 11.387.1.10 35,32.1,18E c )Liter rintutcirg Uxes. luchuling limtsfcrs (htl 170,B73.520 b1.214.871 235,.476. o7.373.173 4WIA-19.Ist [ fatal All Expendlturrs/and Other Flnabeing User -0.730.872 ?,25a.871 01 -3:17G,U01 -I(><I,-149,IOG Excess Revenues and Olhcr 9aurcvs Ovar (Under) E>Pcb,ee".r /and Olhar Nlbnnclblt Uaas ter 31.117.53.1 155,937,022 252.186.179 E.c—.ir .ne Bnnucc 1, 2023 { g 1.'.•1,819,18B IIS.V88,?!G a4,372705 IS': IG1.021 1a2,737,073 Eudiug Fwtd Bulwuc Jee--202a NOTt: - 7Le5e h.•tlmxes do net tncbtAo the £nlloaving. which were not hnAsetrd and n—ot evadable Ihr cay opetannnc. Non- b gcicA Inlcntn Savtcc I'nur , ransian Taut nwds 7,886.653 s gcncy . P-1. pt n,t fact I'tutrLs 18,972.733 [ndrbtednens nt June ,lD, 202a Amuaur lbdebtorinexs at June 30. 2024 Amoun l -I00'000 Genewl Obligariort 1]ebe 87.779,065 Other Long-Teint Debt 11 RCVCtwc lhbl I11.11W.982 Sltotl=kart (kbl Ir I(e "Ielee Ikon 1E,3,O,IXN) 162.722,3`l5 liencntl clb liKnnnu Dcbl Lunil