Resolution Approving Fund Transfers for Capital Projects and Other Expense Reimbursements in Fiscal Year 2027 - Period 2Copyrighted
September 8, 2026
City of Dubuque CONSENT ITEMS # 4.
City Council
ITEM TITLE: Resolution Approving Fund Transfers for Capital Projects and
Other Expense Reimbursements in Fiscal Year 2027 —
Period 2
SUMMARY: City Manager recommending City Council approval of the
suggested proceedings approving a transfer of funds for
capital projects and other expense reimbursements.
RESOLUTION Authorizing The Chief Financial Officer To
Make The Appropriate Interfund Transfers Of Sums And
Record The Same In The Appropriate Manner For The FY
2027 For The City Of Dubuque, Iowa
SUGGUESTED Receive and File; Adopt Resolution(s)
DISPOSITION:
ATTACHMENTS:
1. FY27 Period 2 Transfer_MVM Memo
2. FY27 Budgeted Transfer Period 2 Staff Memo
3. FY27 Period 2 Transfer Resolution
THE CITY OF
DUB E
Masterpiece on the Mississippi
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
Dubuque
AIFAnti Ciq
2007-2012.2013
2017*2019
SUBJECT: Resolution Approving Fund Transfers for Capital Projects and Other
Expense Reimbursements in Fiscal Year 2027 — Period 2
DATE: September 3, 2026
Chief Financial Officer Jennifer Larson recommends City Council approval of the
suggested proceedings approving a transfer of funds for capital projects and other
expense reimbursements. Iowa Administrative Rules Code 545-2.5(5), which
implements Iowa Code Section 384.18, was amended to require that all transfers of
moneys from one budgeted fund to another budgeted fund must be approved by a
resolution beginning April 13, 2019.
In Fiscal Year 2027 Period 2, $ 950,877.50 in capital projects and other obligations
were budgeted and it is recommended to transfer from the funds that were budgeted to
pay the expenses.
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
Laura Bendorf, Budget Manager
THE CITY OF
DUB E
Masterpiece on the Mississippi
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Chief Financial Officer
Brian DeMoss, Finance Manager
Dubuque
All -America City
2007.2012.2013
2017*2019
SUBJECT: Resolution Approving Fund Transfers for Capital Projects and Other
Expense Reimbursements in Fiscal Year 2027 — Period 1
DATE: September 3, 2026
INTRODUCTION
The purpose of this memorandum is to recommend approval of the fund transfers for
Fiscal Year 2027 resolution.
BACKGROUND
Iowa Administrative Rules Code 545-2.5(5), which implements Iowa Code Section
384.18, was amended to require that all transfers of moneys from one budgeted fund to
another budgeted fund must be approved by a resolution beginning April 13, 2019. The
transfer resolution must include the following items:
1. Statement of where the money is coming from and going to.
2. The exact amount of money being transferred.
3. A clearly stated reason why the transfer is being made.
These resolution items will also need to be included as part of the budget adoption
resolution passed each March if transfers are shown in the adopted budget. For utility
surplus transfers, as defined in Administrative Rules Code 545-2.5(5), a clear
calculation proving the existence of the proposed surplus in the utility must also be
included in the transfer resolution.
DISCUSSION
Capital projects and other obligations have transfers budgeted from other funds.
Throughout the fiscal year, funds are transferred to reimburse these obligations. The
total transfer budgeted from the various funds to reimburse these obligations in Period 2
is 950,877.50
RECOMMENDATION
I respectfully recommend the adoption of the enclosed resolution approving the transfer
of funds for capital projects and other obligations.
BD
JML
Prepared by Jennifer Larson, Chief Financial Officer, 50 W. 131" St., Dubuque IA 52001 (563) 589-4322
Return to Adrienne N. Breitfelder, City Clerk, 50 W. 131h St., Dubuque, IA 52001, (563) 589-4100
RESOLUTION NO. 322-26
A RESOLUTION AUTHORIZING THE CHIEF FINANCIAL OFFICER TO MAKE THE
APPROPRIATE INTERFUND TRANSFERS OF SUMS AND RECORD THE SAME IN THE
APPROPRIATE MANNER FOR THE FY 2027 FOR THE CITY OF DUBUQUE, IOWA
Whereas, Iowa Administrative Rules Code Section 545-2.5(5) implements Iowa Code
Section 384.18 and provides that the City Council shall approve all transfers of moneys from
one budgeted fund to another budgeted fund as provided in Iowa Administrative Rules Code
Section 545-2.5(5).
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1. Authorize the Chief Financial Officer to Transfer Funds. That the Chief
Financial Officer be and is hereby authorized by the City Council to make the appropriate
interfund transfer of sums and record the same in the appropriate manner for FY 2027.
Section 2. Transfer of Funds. That the Chief Financial Officer will transfer the
following sums and to record the same in the appropriate manner:
1. Transfer from Sanitary Sewer Operating Fund to General Fund $198.315.66 for
recharge of administrative overhead.
2. Transfer from Stormwater Operating Fund to General Fund $198.315.67 for recharge
of administrative overhead.
3. Transfer from Parking Operating Fund to General Fund $33,187.75 for recharge of
administrative overhead.
4. Transfer from Water Operating Fund to General Fund $198,315.67 for recharge of
administrative overhead.
5. Transfer from Refuse Operating Fund to General Fund $172,623.08 for recharge of
administrative overhead.
6. Transfer from Landfill Operating Fund to General Fund $63,616.50 for recharge of
administrative overhead.
7. Transfer from General Fund to General Fund $76,876.25 for Information Technology
recharges.
8. Transfer from Community Development Fund to General Fund $870.00 for Information
Technology recharges.
9. Transfer from Housing Choice Vouchers Fund to General Fund $913.42 for
Information Technology recharges.
10. Transfer from Cable TV Fund to General Fund $469.83 for Information Technology
recharges.
11.Transfer from Water Operating Fund to General Fund $2,013.50 for Information
Technology recharges.
12.Transfer from Sanitary Sewer Fund to General Fund $1,208.17 for Information
Technology recharges.
13.Transfer from Parking Operating Fund to General Fund $537.00 for Information
Technology recharges.
14.Transfer from Transit Operating Fund to General Fund $1,812.17 for Information
Technology recharges.
15.Transfer from Garage Service Fund to General Fund $870.00 for Information
Technology recharges.
Passed, approved and adopted this 8tht" day of September 2026.
Attest:
Adrienne N. Breitfelder, City Clerk
Ww--.
111 0 Ma ayor
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