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Fiscal Year 2025 State of Iowa Annual Financial ReportCity of Dubuque City Council ITEM TITLE: SUMMARY: SUGGUESTED DISPOSITION: ATTACHMENTS: Copyrighted November 17, 2025 CONSENT ITEMS # 5. Fiscal Year 2025 State of Iowa Annual Financial Report City Manager recommending approval to file the Fiscal Year 2025 State of Iowa Annual Financial Report with the State of Iowa Auditor. Receive and File; Approve 1. FY25 AFR_MVM Memo_2025_11_13 2. FY25 AFR—Staff Memo_2025_11_13 3. 25 AFR Notice 4. 25 AFR Page 130 of 750 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 2025 State of Iowa Annual Financial Report DATE: November 8, 2025 Dubuque All•Anerie� Cily wvxsiw r w- i i 2007*2012.2013 2017*2019 Chief Financial Officer Jennifer Larson is recommending approval to file the Fiscal Year 2025 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 131 of 750 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 2025 State of Iowa Annual Financial Report DATE: November 8, 2025 INTRODUCTION Dubuque All -America City 2007.2012.2013 2017*2019 The purpose of this memorandum is to submit the Fiscal Year 2025 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, 2025. DISCUSSION The Annual Financial Report is prepared on a modified basis, and the annual budget is prepared on a cash basis. 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. House File 718 (HF718), passed in the 2023 Legislative Session, mandates cities to report detailed information about their outstanding debts. Starting with the July 1, 2024 to June 30, 2025 financial report, cities must include each debt series, type of debt, issuance date, debt resolution, interest rate range, whether the debt was voted on (and if not, the exclusion reason), amount issued, principal outstanding at the start of the fiscal year, principal and interest paid, related lines of debt, purpose, and projects funded by the debt. The Iowa Department of Management has created a new page called "CITY DEBT DETAIL" for this purpose. This additional reporting requires about 16 hours to prepare due to the research needed for historical debt resolution information. REQUEST I respectfully recommend approval to publish and file the Fiscal Year 2025 State of Iowa Annual Financial Report with the State of Iowa Auditor. Page 132 of 750 11/10/25, 4:13 PM Local Government Property Valuation System STATE OF IOWA 2025 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2025 CITY OF DUBUQUE, IOWA DUE: December 1, 2025 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 28780003 28,780,003 27,540,528 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 28,780,003 28,780,003 27,540,528 Delinquent Property Taxes 1,761 1,761 0 TIF Revenues 17,551,607 17,551,607 17,907,459 Other City Taxes 22,533,590 0 22,533,590 25,126,148 Licenses and Permits 3,097,806 1,925,617 5,023,423 2,290,822 Use of Money and Property 23,775,284 1,622,104 25,397,388 19,143,084 Intergovernmental 44,018,806 3,767,744 47,786,550 94,339,978 Charges for Fees and Service 5,758,312 48,669,404 54,427,716 58,215,895 Special Assessments 74,022 0 74,022 662,524 Miscellaneous 9,124,761 5,095,606 14,220,367 13,187,997 Other Financing Sources, Including Transfers in 52,147,553 25,886,015 78,033,568 134,304,264 Total Revenues and Other Sources 206,863,505 86,966,490 293,829,995 392,718,699 Expenditures and Other Financing Uses Public Safety 42,626,355 42,626,355 45,110,229 Public Works 16,395,835 16,395,835 20,719,349 Health and Social Services 1,172,595 1,172,595 1,323,877 Culture and Recreation 17,222,773 17,222,773 20,458,315 Community and Economic Development 21,502,546 21,502,546 19,476,722 General Government 15,161,161 15,161,161 18,513, 110 Debt Service 10,865,131 10,865,131 13,597,492 Capital Projects 41,582,357 41,582,357 153,792,806 Total Governmental Activities Expenditures 166,528,753 0 166,528,753 292,991,900 Business type activities 64,570,928 64,570,928 140,770,948 Total All Expenditures 166,528,753 64,570,928 231,099,681 433,762,848 Other Financing Uses, Including Transfers Out 24,476,405 25,168,810 49,645,215 63,433,142 Total All Expenditures/and Other Financing Uses 191,005,158 89,739,738 280,744,896 497,195,990 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses 15,858,347 -2,773,248 13,085,099 1 -104,477,291 Beginning Fund Balance July 1, 2024 117,784,983 34,176,560 151,961,5431 152,461,021 Ending Fund Balance June 30, 2025 133,643,330 31,403,312 165,046,642 1 47,983,730 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non -budgeted Internal Service Funds 8,036,072 ension Trust Funds Private Purpose Trust Funds gency Funds 2Q108,766 Indebtedness at June 30, 2025 Amount Indebtedness at June 30, 2025 Amount General Obligation Debt 104,240,754 Other Long -Term Debt 350,000 Revenue Debt 106,048,353 Short -Tenn Debt 0 TIF Revenue Debt 15,565,000 General Obligation Debt Limit 321,926,120 https://dom-localgov.iowa.gov/afr?id=9667 Page 133 of MO 11 /10/25, 4:13 PM Local Government Property Valuation System STATE OFIONA 2025 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2025 CITY OF DUBUQUE, IOWA DUE: December 1, 2025 16203100700000 CITY OF DUBUQUE 50 W 13th Street DUBUQUE IA 520014864 POPULATION: 59667 NOTE - The ini'ormation 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 28,780,003 28,780,003 27,540,528 Less: Uncollected Property Taxes -Levy Year 0 0 0 Net Current Property Taxes 28,780,003 28,780,003 27,540,528 Delinquent Property Taxes 1,761 1,761 0 TIF Revenues 17,551,607 17,551,607 17,907,459 Other City Taxes 22,533,590 0 22,533,590 25,126,148 Licenses and Permits 3,097,806 1,925,617 5,023,423 2,290,822 Use of Money and Property 23,775,284 1,622,104 25,397,388 19,143,084 Intergovernmental 44.018,806 3,767,744 47,786,550 94,339,978 Charges for Fees and Sen•ice 5,758,312 48,669,404 54.427,716 58.215,895 Special Assessments 74,022 0 74,022 662,524 Miscellaneous 9,124,761 5,095,606 14,220,367 13,187,997 Other Financing Sources 52,147,553 25,886,015 78,033,569 70,871,122 Transfers In 29,194,714 20.450,501 49,645,215 63,433,142 Total Revenues and Other Sources 206,863,505 86,966,490 293,829,995 392,718,699 Expenditures and Other Financing Uses Public Safety 42,626,355 42,626,35i 45,110,229 Public Works 16,395.835 16,395,835 20.719,349 Health and Social Services 1,172,595 1,172,595 1,323,877 Culture and Recreation 17,222,773 17,222,773 20.458,315 Community and Economic Development 21,502,546 21,502,546 19,476,722 General Government 15,161,161 15,161,161 18,513,110 Debt Service 10,865,131 10,865,131 13.597,492 Capital Projects 41,582,357 41,582,357 153,792,806 Total Governmental Activities Expenditures 166,528,753 0 166,528,753 292,991,900 BUSINESS TYPE ACTIVITIES 64,570,928 64,570,928 140,770,948 Total All Expenditures 166,528,753 64,570,928 231,099,681 433,762,848 Other Financing Uses 24,476,405 25,168,810 49,645,215 Transfers Out 24,476,405 25,168,810 49,645,215 63,433,142 Total. All Expenditures/and Other Financing Uses 191,005,158 89,739,738 280,744,896 497,195,990 Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses 15,858,347 -2,773,248 13,085,099 -104,477,291 Beginning Fund Balance July I, 2024 117,784,983 34,176.560 151,961,543 152,461,021 Ending Fund Balance June 30, 2025 133,643,330 31403,3121 165,046,6421 47,983,730 NOTE - These balances do not include the following, which were not budgeted and are not available for city operations: Non -budgeted Internal Service Funds 8.036,072 ension Trust FundsFunds Private Purpose Trust Funds gency 20,108,766 Indebtedness at June 30, 2025 Amount Indebtedness at June 30, 2025 Amount General Obligation Debt 104,240,754 Other Long -Term Debt 350,000 Revenue Debt 106.048.353 Short -Term Debt 0 TIF Revenue Debt 15,565,000 General Obligation Debt Limit 321,926,120 The forgoing report is correct to the best of my knowledge and belief CERTIFICATION Publication 1 L/21/2025 Signature of Pre arer Prmtect name or Preparer Jennifer Larson Phone Number 563-589-4398 ignaturc o ayor or Mayor Pro c anTitle) ateSigned I h/1 /7/M PLEASE PUBLISH THIS PAGE ONLY https://dom-localgov.iowa.govlafr?id=9667 1i 17 11/10/25, 4:13 PM Local Government Property Valuation System CD N 7 'D l— 00 C, CD N M N N N N N N N N M M M M r- M 0 0 0 7 �^ O O O 00 N O cl� �O C 01 lr�' N N �O Do M "O O O Oi v� �O v� M M vi ^ l— 00 N M T 00 07 00 v1 r 00 Xi �O M M �D M N O 01 01 l— O T H r r r v1 01 7 vi O, 00 N 00 N 00 N M N N N Vi Q; V'1 vi N 7 r-i O �C N C ,w V s G� °O o00 o m In N C, N N C, � M M i=1 M O O M O o V1 O 'O N O 10 oo 0 0 7 V1 M O O O N W 00 O N N N 7 N 00 c a o o ^ v o v v M v vi 00 ri o0 0 y bA 00 00 oo vi l— 00 10 M \0 M O, t� oo O O y, 00 00 00 r- vi M N N M 00 M r-i O M y N N � O R w � O F C d O O L N Q.i r 07 N N N V GD 00 N l� 00 M M V1 M� V N N 10 10 00 00 'a. 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Ell s JANET K. PAPE " Commission Number199659My Commission Expires 1211112D25