Finance Department Fiscal Year 2016 Budget PresentationCity of Dubuque Public Hearings # 3.
ITEM TITLE:
SUMMARY:
SUGGESTED DISPOSITION:
ATTACHMENTS :
Description
❑ Finance FY 2016 Recommended Budget
Copyright 2014
Finance Department Fiscal Year 2016 Budget Presentation
Type
Supporting Documentation
Finance
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FINANCE DEPARTMENT
Budget Highlights
Employee Expense
Supplies and Services
Machinery and Equipment
Total
Abated Debt - Franchise Fee
Total Expense
Miscellaneous Revenue
Overhead & Utility Billing
Recharges to Enterprise Funds
Investment Mgr / Custodial &
Financial Service Fees
Total revenue
FY 2013/14
Actual
1,300,021
578,873
2,645
1,883,920
FY 2014/15
Adopted
1,324,966
611,139
20,535
1,956,640
FY 2014/15
Amended
1,322,295
611,339
20,535
1,954,169
1,883,920 1,956,640 1,954,169
46,822 36,485 36,485
1,245,152 1,356,313 1,386,184
97,560 98,000 98,000
1,389,534 1,490,798 1,520,669
FY 2015/16
Recomm'd
1,309,501
645,644
7,413
1,962,558
185,089
2,147, 647
42,850
1,087,600
95,000
1,225,450
Property Tax Support 494,386 465,842 433,500 922,197
Percent Increase (Decrease) with Investment Manager & Banking Fees & Franchise Fee Debt
Percent Increase (Decrease) without Investment Manager & Banking Fees & Franchise Fee Debt
Personnel - Authorized FTE
17.51 17.62
17.62 17.74
Improvement Package Summary
% Change
from Adopted
FY 2014/15
- 1.2%
5.6%
- 63.9%
0.3%
100.0%
9.8%
17.4%
- 19.8%
- 3.1%
- 17.8%
456,355
98.0%
74.6%
1 of 3
This improvement level request provides funding to install camera by locked safe. The safe contains
$1,000 in coin, small denomination bills which are used as change funds and the daily deposit from
transactions. The safe is locked during the day.
Related Cost: $1,543 Non -Recurring
Related Revenue: $ 101 Water Utility Fees— Non- Recurring
Related Revenue: $ 100 Sanitary Sewer Utility Fees— Non -Recurring
Related Revenue: $ 100 Refuse Utility Fees— Non -Recurring
Related Revenue: $ 100 Stormwater Utility Fees — Non -Recurring
Net Cost: $ 1,142
Property Tax Impact: +$.00051+.00%
Activity: Accounting/Payroll/Treasury/Utility Billing
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Recommend -Yes
2 of 3
This improvement level request provides funding for a full-time Internal Auditor at GE35D. The
principal function of an internal auditor would be to conduct internal audits of City departments,
operations and activities to assess the effectiveness of management controls, accuracy of financial
records and the efficiency of accounting systems and business operations. The position should report
directly to the City Manager or City Council rather than to Finance. The position would require
knowledge of municipal government organization, functions and administrative principles and policies,
rules and regulations regarding governmental fund accounting and accounting procedures; and ability
to analyze and recommend improved procedures or practices. The acceptable experience and training
for an Internal Auditor include a four year degree in accounting, minimum of five years of professional
auditing experience, and a Certified Public Accountant (CPA) or Certified Internal Auditor (CIA)
certification. Recurring expense includes $2,000 for continuing education. Non-recurring expense
includes a workstation ($3,000) and laptop ($2,700).
Related Cost: $98,855 Recurring
Related Cost: $ 5,700 Non -Recurring
Related Revenue: $ 599 Water Utility Fees— Non- Recurring
Related Revenue: $ 614 Sanitary Sewer Utility Fees— Non -Recurring
Related Revenue: $ 764 Refuse Utility Fees— Non -Recurring
Related Revenue: $ 206 Stormwater Utility Fees — Non -Recurring
Related Revenue: $10,395 Water Utility Fees— Recurring
Related Revenue: $10,650 Sanitary Sewer Utility Fees— Recurring
Related Revenue: $13,247 Refuse Utility Fees— Recurring
Related Revenue: $ 3,579 Stormwater Utility Fees — Recurring
Net Cost: $53,101
Property Tax Impact: +$.02351+.21 %
Activity: Accounting/Payroll/Treasury/Utility Billing
Recommend - No
3 of 3
This improvement level request is to fund an additional forty hours of continuing education for an
Accountant. It is anticipated that an Accountant will complete and pass the Certified Public Accountant
exam by February 2015. The American Institute of Certified Public Accountants requires 40 hours of
continuing education annually in order to keep the Certified Public Accountant designation active.
Related Cost: $2,000 Tax Funds — Recurring
Related Revenue: $ 107 Sanitary Sewer Utility Fees— Recurring
Related Revenue: $ 289 Refuse Utility Fees— Recurring
Related Revenue: $ 74 Stormwater Utility Fees — Recurring
Related Revenue: $ 38 Parking — Recurring
Related Revenue: $ 119 Landfill - Recurring
Net Cost: $1,373
Property Tax Impact: +$.0006/+.01 %
Activity: Accounting/Payroll/Treasury
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Recommend -Yes
Significant Line Items at Maintenance Level
(Without Recommended Improvement Packages)
Employee Expense
1. The City wage plan for non -bargaining unit employees will not increase and bargaining unit
employees will receive a 2.25% wage increase in FY 2016.
2. The Iowa Public Employee Retirement System (IPERS) City contribution remains at 8.93% and the
employee contribution remains at 6.18% in FY 2016.
3. The City portion of health insurance expense decreased from $1,190 in FY 2015 to $1,040 in FY
2016 per month per contract, resulting is a savings of $28,298.
4. FY 2016 is the fourth year that eligible retirees with at least twenty years of continuous service in a
full-time position or retired as a result of a disability and are eligible for pension payments from the
pension system can receive payment of their sick leave balance with a maximum payment of one -
hundred twenty sick days payable bi-weekly over a five year period. Sick leave payout expense of
$9,428 is budgeted in Finance (for two employees) in FY 2016.
5. Overtime expense remains at $16,122 in FY 2016.
6. FY 2016 reflects a full year of health insurance coverage for the part-time water meter service
worker and the upgrade of the Utility Billing cashier from part-time to full-time (0.12 FTE) . These
changes were effective January 1, 2015 as part of the Affordable Health Care Act (+$16,684).
Supplies & Services
7. Office Supplies increased from $4,583 in FY 2015 to $5,430 in FY 2016 based on FY 2014 actual of
$5,602.
8. Office Equipment Maintenance decreased from $2,400 in FY 2015 to $1,300 in FY 2016 based on
FY 2014 actual. This line item represents toner for the postage machine.
9. Office Equipment Rental increased from $29,242 in FY 2015 to $34,649 in FY 2016 based on the
new lease with Pitney Bowes for the postage machine ($8,635 per quarter) during FY 2014.
10. Printing and Binding decreased from $24,090 in FY 2015 to $21,715 in FY 2016 based on FY 2014
actual $21,246 and due to more employees utilizing electronic pay stubs which reduces the amount
of payroll checks and envelopes (-$1,300) and a different W-2 vendor was selected due to lower
cost of W -2's (-$400).
11. Copying and Reproduction decreased from $3,713 in FY 2015 to $2,950 in FY 2016 due to
switching vendors for multi -function copiers which has decreased the cost by 30%.
12. Promotion increased from $0 in FY 2015 to $8,512 in FY 2016 due to adding new customer packets
for new Utility Billing customers in Fiscal Year 2015 (1,600 packets at a cost of $5.32 each).
13. Dues and Memberships increased from $1,710 in FY 2015 to $2,620 in FY 2016 based on based
on an additional GFOA membership for an Accountant ($183), American Purchasing Society
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membership for Purchasing Coordinator ($195) and renewal of Association of Public Treasurers
membership for Finance Director and Assistant Finance Director ($335).
14. Motor Vehicle Fuel decreased from $6,795 in FY 2015 to $4,951 in FY 2016 based on a three year
average minus 20%.
15. Motor Vehicle Maintenance Outsourced decreased from $1,565 in FY 2015 to $119 in FY 2016 due
to the one-time expense of $1,000 for rust protection on the new van that was purchased in FY
2015.
16. Credit Card Charge increased from $27,000 in FY 2015 to $35,000 in FY 2016 based on FY 2014
actual of $35,170. The Finance Department absorbs credit card fees for City departments
(excluding Library, Landfill, Parking, Airport and Leisure Services). The usage has increased due to
the elimination of the credit card fee if the card is used at the counter. For Utility Billing, the usage
has increased from 4,835 transactions in FY 2011 to 8,070 transactions in FY 2013 to 10,214
transactions in FY 2014. Approximately 75% of this line item is offset with revenue from credit card
fees assessed on online credit card transactions.
17. Consultant Services increased from $8,500 in FY 2015 to $14,500 in FY 2016 based on the
addition of a $6,000 retainer for the City's financial advisor.
Machinery & Equipment
18. Equipment replacement items at the maintenance level include ($5,870):
Accounting/Payroll/Treasury
(1) Desk Phone
(2) Chairs
(1) Calculator
Utility Billing/Parking Tickets
(2) Chairs
(1) Desk Phone
(1) Check Scanner
Revenue
$ 250
$ 600
$ 170
$ 600
$ 250
$ 4,000
19. Penalties increased from $12,775 in FY 2015 to $14,250 in FY 2016 based on FY 2014 actual of
$14,668 which represents administrative collection fees and administrative fees for tax liens.
20. Credit Card Fee increased from $20,250 in FY 2015 to $25,000 in FY 2016 based on FY 2014
actual $25,531. This revenue offsets 75% of the Credit Card Fees expense line item.
21. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges has
decreased from $1,386,184 in FY 2015 to $1,087,600 in FY 2016.
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UTILITY BILLING SUPERVISOR
City of Dubuque
FINANCE DEPARTMENT
Organizational Chart
FINANCE DIRECTOR
SECRETARY
PART TIME
ASSISTANT FINANCE DIRECTOR
UTILITY CASHIERS
ACCOUNT 5 FULL TIME
CLERK
SERVICE
WORKERS
1 FULL TIME
1 PART TIME
I
ACCOUNTANTS PURCHASING ACCOUNT PAYROLL INTERN
2 FULL TIME COORDINATOR CLERKS SPECIALIST PART TIME
2 FULL TIME PART TIME
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FINANCE DEPARTMENT
The Finance Department provides the City Council, City Manager, City Departments,
Boards and Commissions, other governmental agencies, vendors and the public with
reports and financial data that is accurate, timely and meaningful and which satisfies the
need for sound fiscal policy formulation, efficient City financial management and full
disclosure of City finances
Finance
Department
Financial
Services
Utility
Services
Expenditures and Resources by Department and Category
Budget Highlights
% Change
FY 2013114 FY 2014115 FY 2014/15 FY 2015116 from Adopted
Actual Adopted Amended Recomm'd FY 2014115
Employee Expense
Supplies and Services
Machinery and Equipment
Total
Abated Debt - Franchise Fee
Total Expense
Miscellaneous Revenue
Overhead & Utility Billing
Recharges to Enterprise Funds
Investment Mgr / Custodial &
Financial Service Fees
Total revenue
1,300,021
578,873
2,645
1,324,966
611,139
20,535
1,883,920 1,956,640
1,322,295
611,339
20,535
1,309,501
645,644
7,413
1,954,169 1,962,558
-1.2%
5.6%
-63.9%
0.3%
185,089 100.0%
1,883,920 1,956,640 1,954,169 2,147,647 9.8%
46,822 36,485 36,485 42,850 17.4%
1,245,152 1,356,313 1,386,184 1,087,600 -19.8%
97,560 98,000 98,000 95,000 -3.1%
1,389,534 1,490,798 1,520,669 1,225,450 -17.8%
Property Tax Support 494,386 465,842 433,500 922,197
Percent Increase (Decrease) with Investment Manager & Banking Fees & Franchise Fee Debt
Percent Increase (Decrease) without Investment Manager & Banking Fees & Franchise Fee Debt
Personnel - Authorized FTE
17.51 17.62 17.62 17.74
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456, 355
98.0%
74.6%
FINANCE DEPARTMENT
SUCCESS IS ABOUT PEOPLE, PLANNING AND
PARTNERSHIPS LEADING TO OUTCOMES
PEOPLE
The Finance Department
communicates to the citizens, bond
holders, financial institutions and
state agencies through the
comprehensive annual report and
required state reporting, the
financial position of the City.
The Utility Billing Department
communicates to the citizens
through direct contact, phone and
monthly newsletters.
PLANNING
The Finance Department works
with all City Departments and
Divisions to ensure all internal and
external reporting is relevant,
accurate and timely.
The complete 'smart' water meter
change out allows us to provide
timely and accurate readings and
billings to our over 23,000 utility
customers
PARTNERSHIPS
To meet the standards of external reporting, the
Finance Department works with the State of Iowa
as well as our external auditor, bond counsel,
financial advisor, investment managers and local
financial institutions, insurance providers and the
Budget Office.
Utility billing staff works with the Landlord
Association, County Treasurer and several social
service organizations within the community.
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FINANCE DEPARTMENT
Detail by Activity
Activity: Financial Service
Overview
Financial Services provides financial policy, cash management, debt management,
accounting, payroll, accounts payable, purchasing, risk management, grant
assistance, auditing and reporting for the City of Dubuque.
Administration: Support for all activities in the form of administering the financial
functions for the City of Dubuque. Risk management, loss control review, property,
machinery and equipment, pollution liability, builders' risk and liability insurance
coverage.
Accountina: System of recording and summarizing financial transactions and
analyzing, verifying and reporting the results. Disclose information in an
understandable manner, facilitate financial interpretations, opinions and conclusions.
The chief elements of an accounting system are identifying and classifying,
processing and recording, controlling and testing, and summarizing and reporting
accounts payable through the use of purchase cards and purchase orders, accounts
receivable, payroll and treasury. Fiscal operations are documented and summarized
to satisfy reporting needs, expenditures are reviewed and audited, payroll data is
assembled, audited and updated for processing into the general ledger system, and
both calendar and fiscal records are maintained for accountability. Accounting for two
component units Dubuque Initiatives and subsidiaries and Dubuque Metropolitan
Area Solid Waste Agency (DMASWA). Accounts receivable for DMASWA.
Grants: Review City-wide for timely draws of Federal, State and private grants.
Prepare reporting for annual single audit requirements of Circular OMB 133.
AmeriCorps grant drawdowns and reporting.
Treasury: Invest cash receipts and bond proceeds, establishing custody of all
security holdings and providing liquidity to cover normal expenditures, payments on
capital projects and debt principal and interest payments. Drawdown funds from
borrowings via bond issues and State Revolving Loan Funds (includes DMASWA)
Audit/Renortina: Prepare state mandated reports; (Annual Financial Report, Street
Financial Report and Outstanding Debt Report), Comprehensive Annual Financial
Report (CAFR), Dubuque Metropolitan Area Solid Waste Agency Financial Statements,
and Schedule of Receipts and Expenditures of Passenger Facility Charges for the
Dubuque Regional Airport. Prepare documentation/workpapers for annual audits and
financial statements. Prepare documents and work papers for Dubuque Initiatives and
subsidiaries. Conduct internal operational audit reviews as required for departments.
Ensure data compiled is prepared in conformity with generally accepted principles
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FINANCE DEPARTMENT
Funding Summary
FY 2013/14
Actual
FY 2014/15
Adopted
FY 2015/16
Recommended
Expenditures
$958,240
$993,603
$976,105
Resources
$390,390
$427,997
$320,219
Position Summary
FY 2015/16 FTE's
Finance Director
0.90
Assistant Finance Director
1.00
Purchasing Coordinator
1.00
Accountant
1.50
Account Clerk 1
2.00
Payroll Specialist
0.70
Secretary
0.75
Intern
0.49
Total FTE's
8.34
Supporting City, Organization and Community Goals
Financially Responsible City Government and High Performance Organization
• Comprehensive Annual Report
• Unqualified audit opinion
• State of Iowa reporting, Annual Financial Report, Outstanding Debt Report,
Street Financing Report and Statement of Financial Responsibility
• Certified Investment policy through the Association of Public Treasurers of the
United States and Canada
• Managed Investment Partners
• Risk Management
• Internal Control Review
Environmental Integrity
• Promote the use of e -statements, e -checks and e -payments
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FINANCE DEPARTMENT
Performance Measures
Financial Services — Activity Statement
Preserve the City's strong financial condition through responsible financial strategies and
effective management of City resources.
Goals
■ Adhere to all City, State and Federal legal requirements through accurate and timely
assimilation of City receipts and disbursements.
■ Protect City assets by adhering to City investment policy to preserve principal balance
of cash investments and providing appropriate insurance coverage and to protect City
and its property from losses.
■ Earn the Government Finance Officers Association Certificate of Excellence in Financial
Reporting for the Comprehensive Annual Financial Report (CAFR).
• Receive Unmodified Opinion each year on the City's financial statements and that the
City complied, in all material respects with the requirements of OMB Circular A-133 for
federal grants.
■ Decrease the number of paper checks issued and statements mailed to promote
sustainability initiatives.
Objective: Maintain public confidence in City of Dubuque financials by
ensuring the City operates in a safe and sound manner while complying with
applicable rules and laws.
Receiving an unqualified audit opinion gives reasonable
assurance to the user of financial statements that the
documents were prepared consistent with generally accepted
account principles, and that the information is presented fairly,
without any material misstatements. The Certificate of
Achievement for Excellence in Financial Reporting represents
the City's commitment to clear, concise and easily understood
statements.
Relation to Financial Responsible Government
Citizens, City Council, creditors, bond rating agencies,
and State regulators, as well as various City internal departments rely on these
statements to evaluate City management, identify trends and make decisions for future
actions.
The City has received the
Certificate of Excellence in
Financial Reporting for 26
consecutive years and has applied
for the 27th certificate for the 2014
CAFR.
The City has always received an
unqualified opinion from our
external auditors.
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FINANCE DEPARTMENT
Future Initiative
Adhere to appropriate GASB, state and local requirements, and GFOA standards when
preparing external financial reports.
Obiective: Invest City funds to achieve three primary goals; preservation of
principal, liquidity, and fair rate of return.
The City's investment policy is certified by the Association of Public Treasurers of the United
States and Canada. Recertification of City Investment policy with Association of Public
Treasurers, recommend policy is renewed and updated every five years. The City has an
Investment Oversight Advisory Committee made up of five individuals from the community. The
City uses four investment management firms to maximize professional expertise and diversify
investments within the investment policy.
Relationship to Financially Responsible Government
The Finance Department treasury function maintains
multiple checking, savings, and professionally
managed investments to insure compliance with bond,
grant, and agency requirements, as well as meeting
the liquidity needs of the City. The Finance
department maintains accounting records to fairly
allocate investment earnings to appropriate funds.
Future Initiatives
Adhere to investment policy
Maximize returns
Recertify policy
Benchmarks
Total Weighted
Dollars Under Average Lehman Lehman
Calendar Management Returns htermediate Short Term
Year (1) (2) Bonds Bonds
2014* $ 26,394,749 0.91% 1.91% 0.51%
2013 $ 27,639,924 -0.03% -1.25% 0.37%
2012 $ 27,742,952 1.44% 1.73% 0.51%
2011 $ 27,484,123 3.44% 6.80% 1.56%
(1) Market value of portfolio
(2) Gross of fees
*Thruough 08/31/2014
Objective: Minimize the City's exposure to loss through effective risk
management practices.
The Finance Department works with legal staff, City Manager and insurance agents to verify that
adequate property and liability coverage is maintained for city exposures. Deductible are
established at an acceptable level within the City's budgeted operating expenditures.
Relationship to Financially Responsible Government
Risk management identifies the exposure and costs that drives costs and evaluates
practices that improve our ability to proactively address issues and evaluate risk in a
cost/benefit scenario.
Future Initiatives
Monitor City's coverage limits, deductibles and premiums to establish the appropriate cost -
benefit ratio.
Review allocation of premiums to departments to insure fair distribution of insurance
expenses.
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FINANCE DEPARTMENT
Fiscal
Year
2015
2014
2013
2012
Property Insurance
Property
Limits
$ 492,563,640
$ 375, 860, 456
$ 357, 801,175
$ 344, 094, 757
Premium Deductible
$ 554,194 $ 50,000
$ 388,627 $ 25,000
$ 297,570 $ 25,000
$ 239,834 $ 25,000
General Liability and Vehicle Insurance
Liability
Limits
$15,000,000
$12,000,000
$12,000,000
$12,000,000
General Vehicle
Premium Deductibles Deductibles
$497,508 $20,000/ $150,000 $2,500
$505,508 $20,000/ $150,000 $2,500
$508,529 $20,0001 $150,000 $2,500
$475,996 $20,000/ $150,000 $2,500
Objective: Promote electronic billing and payment practices for sustainability,
efficiencies and better service to vendors, citizens and employees.
Encouraging the use of e -payment, e -deposits and e -statements to save the City processing
and mailing costs, reducing the environmental impact of issuing and mailing paper documents,
and providing a safer and more efficient payment method for our vendors and employees.
Relation to Environmental Integrity
The City implemented a purchase card program and direct deposit for accounts payable
to reduce the volume of paper checks printed and mailed. The payroll department
implemented direct deposit and e -vouchers for employees to receive payroll checks
electronically. E -delivery of accounts payable and payroll checks reduce the impact on
the environment by saving paper, the energy and production material to produce the
paper, the energy and materials to print the check, and the energy involved to route the
paper check through the US mail system and the Federal Reserve System.
Relationship to Financially Responsible City Government
Electronic invoicing and payments reduce costs related to paper stock, printing
equipment and operating expenses, inventories, and postage. Additionally e -checks
add efficiencies in check clearing and bank account reconciliation.
Purchase cards reduce the volume of check issued, improve efficiencies and internal
control for small and routine purchases, and provide a cash rebate providing additional
revenue for the City.
Purchase Cards
Fiscal Total
Year Transactions
2015*
2014
2013
2012
2011
2,767
10,705
9,713
9,237
2,196
*Through September 2014
Total Dollars
$ 350,871
1,274,257
1,074,625
1,018,743
270,013
Accounts Payable Payroll Checks
Total
E -Checks
78
495
359
920**
602**
Total
Dollars
$ 15,372
85,700
86,925
125,504
69,888
Percent
Participation
47%
47%
45%
n/a
n/a
**Includes w eekly checks for Bridges out of Poverty stipends
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FINANCE DEPARTMENT
Future Initiatives
Increase volume of purchase card transactions to maximize the rebate revenues
available to the City. Fiscal year 2015 rebate goal is $10,000 with 10% increase each
year for next five years.
Increase employee participation in electronic payroll checks by 10% per year to achieve
75% participation rate in fiscal year 2017.
Complete testing and promote the use of e -payments for accounts payable invoices.
Work with US Bank to link e -payments with purchase card transactions and gain greater
rebate potential. Project that full implementation of e -payments start in 2015
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FINANCE DEPARTMENT
Detail by Activity
Activity: Utility Services
Overview
Utility Services is responsible for maintaining positive customer relations for over 23,000
customers during connection, disconnection, billing, and payment of utility services.
Utility services include water, sewer, stormwater and refuse. Utility Billing staff work
with customers to provide service information, scheduling of service, solving billing
problems and collection of accounts.
The billing activity of the Finance Department manages the customer data base and
depository for all Utility Billing and parking violation City revenues. Monies are received
and recorded, utility and parking ticket charges billed, and payments credited. Staff is
available to address customer's service needs and billing inquiries, as well as monitor
billing and delinquent accounts.
Meter reading and service.
The water system is divided into several meter reading routes which include
approximately 23,000 active customers. This activity provides for the assistance in
collection of delinquent bills by performance of shut -offs. In addition, online meter
readings, turn -ons and shut -offs of meters are completed upon request. Additional
services include investigating illegal water usage, cleaning stop boxes, servicing frozen
and damaged meters, assisting customers with water related problems and changing
meters. This activity is staffed by one full-time and one part-time water meter service
worker.
Utility Services also accepts parking ticket payments and monitors collection follow-up.
Funding Summary
FY 2013/14
Actual
FY 2014/15
Adopted
FY 2015/16
Recommended
Expenditures
$923,299
$963,010
$986,453
Resources
$901,584
$964,801
$810,231
Position Summary
FY 2015/16 FTE's
Finance Director
0.10
Utility Billing Supervisor
1.00
Accountant
0.50
Account Clerk 1
1.00
Cashier
5.00
Water Meter Inspector
1.00
Water Meter Service Worker
0.80
Total FTE's
9.40
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FINANCE DEPARTMENT
Supporting City and Community Goals
Partnering for a Better Dubuque
■ Providing assistance to low income utility customers in the form of half rates for
storm water and refuse billings
■ Referral of utility customers to social services agencies for help with bill payment
Improved Connectivity — Transportation and Telecommunications
■ DBQIQ website provides customers with water consumption to better manage
their water usage.
Environmental Integrity
■ Promote the use of e -statements, and e -payments.
■ Automatic Meter Reading (AMR) software provides more timely notification of
potential water leaks to bother customers and City staff.
Performance Measures
Utility Services — Activity Statement
Provide quality service to utility customer through prompt response to customer
requests and accurate receipting, recording and safekeeping customer accounts.
Goals
■ Provide accurate billing, receipting and reporting of water, sewer, stormwater and
refuse collection.
Provide water meter services that generate accurate, reliable and timely charges
for utility customers.
Provide accurate receipt and recording of revenue generated from parking
violation fines.
Objective: Customer having readily available access to water consumption.
This is essential because it empowers the customer to identify leaks quicker, be more
sustainable, and lower their bill.
DBQIQ is a water management website that we offer free of charge to the customer.
This website allows customers to monitor their water usage on a daily basis as well as
having the ability to set up automatic alerts if the water consumption falls out of their
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FINANCE DEPARTMENT
normal average usage. This service was implemented in September 2013; to date we
have 468 customers, or 2%.
Future Initiative:
Actively promote DBQIQ to achieve 4% participation by
June 30, 2015, and increase by at least 2% annually.
4
Did you know that a
"running" toilet can
waste 200 gallons or
more of water every
day? That is 6,000
gallons a month and
could add $60 to a
utility bill.
Objective: Provide timely and accurate utility bills for an efficient and effective
revenue production function.
Accurate accounting of water usage and assisting customers ensures timely revenue
collection.
City offers e -billing which allows customers to receive their bill by e-mail rather than
postal mail. The City website enables customers to view and pay bill online. E -billing
and web payment saves paper and postage and reduces payment processing labor.
1,800
1.600
1.400
1,200
1,000
800
600
400
200
E -Bill Customers
1
Jun -13
i
1
Jan .14 Sep -14 2016 Goal
• Ebill
Customers
25,000
20,000
15,000
10,000
5,000
Number of On ine Payments
Jun -11 Jun -12 Jun -13 Jun -14 2015
Goal
• Number of Online
Payments
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Did you know that
customers have online
access to their current
and past billing, payment
and consumption history?
1,800,000
1,600,000 •
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
$ of Online Payments
Jun -11 Jun -12 Jun -13 Jun -14 2015
Goal
• $ of Online
Payments
Recommended Operating Revenue Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
FY13 Actual
FY14 Actual
FY15 Adopted
FY16 Recomm'd
Revenue
Revenue
Budget
Budget
100 51178 CREDIT CARD FEE
100 51215 PENALTIES
20,878
11,671
25,531
14,668
20,250
12,775
25,000
14,250
51 - CHARGES FOR SERVICES
32,549
40,199
33,025 39,250
100 53201 REFUNDS
100 53530 SPECIALIZED SERVICES
100 53605 MISCELLANEOUS REVENUE
100 53610 INSURANCE CLAIMS
100 53620 REIMBURSEMENTS -GENERAL
14 0 0 0
3,000 3,000 3,000 3,000
606 764 360 500
0 301 0 0
103 2,558 100 100
1 53- MISCELLANEOUS
3,723 6,623 3,460 3,6001
100 59100 FR GENERAL 6,000 6,000 6,000 6,000
100 59610 FR WPC OPERATING 257,544 257,189 274,719 238,112
100 59620 FR STORMWATER OPERATING 180,319 169,969 194,943 222,202
100 59630 FR PARKING OPERATING 24,646 71,496 75,004 76,844
100 59640 FR WATER UTILITY 32,000 254,017 271,827 101
100 59670 FR REFUSE COLLECTION 259,500 289,148 304,015 328,309
100 59940 FR DMASWA 50,075 52,031 55,850 58,692
59- TRANSFER IN AND INTERNAL
810,084 1,099,850 1,182,358 930,260
74 - FINANCE DEPARTMENT TOTAL 846,356 1,146,672 1,218,843 973,110
-91-
Recommended Operating Expenditure Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
FY13 Actual
FY14 Actual
FY15 Adopted
FY 16 Recomm'd
Expense
Expense
Budget
Budget
100
640
100
640
100
100
640
640
100
100
100
640
100
640
100
640
100
640
100
640
100
640
640
100
61010
61010
61020
61020
61030
61050
61050
61071
61091
61092
61099
61099
61310
61310
61320
61320
61410
61410
61415
61415
61416
61416
61650
61660
FULL-TIME EMPLOYEES
FULL-TIME EMPLOYEES
PART-TIME EMPLOYEES
PART-TIME EMPLOYEES
SEASONAL EMPLOYEES
OVERTIME PAY
OVERTIME PAY
HOLIDAY PAY -OVERTIME
SICK LEAVE PAYOFF
VACATION PAYOFF
WAGE ADJUSTMENT
WAGE ADJUSTMENT
IPERS
IPERS
SOCIAL SECURITY
SOCIAL SECURITY
HEALTH INSURANCE
HEALTH INSURANCE
WORKMENS' COMPENSATION
WORKMENS' COMPENSATION
LIFE INSURANCE
LIFE INSURANCE
MEAL ALLOWANCE
EMPLOYEE PHYSICALS
61 - WAGES AND BENEFITS
100 62010 OFFICE SUPPLIES
640 62010 OFFICE SUPPLIES
640 62011 UNIFORM PURCHASES
100 62030 POSTAGE AND SHIPPING
100 62031 PROCESSING MATERIALS
640 62033 HAND TOOLS/EQUIPMENT
100 62035 COURIER FEES
100 62050 OFFICE EQUIPMENT MAINT
100 62061 DP EQUIP. MAINT CONTRACTS
100 62070 OFFICE EQUIP RENTAL
100 62090 PRINTING & BINDING
100 62110 COPYING/REPRODUCTION
100 62130 LEGAL NOTICES &ADS
100 62140 PROMOTION
100 62170 SUBSCRIPTIONS -BOOKS -MAPS
100 62190 DUES & MEMBERSHIPS
100 62202 OFFICERS BOND
100 62206 PROPERTY INSURANCE
100 62208 GENERAL LIABILITY INSURAN
625,661
50,803
96,952
33,205
10,963
15,200
1,038
261
7,349
5,617
0
0
64,466
7,396
56,000
6,434
143,533
11,100
2,834
4,223
569
55
0
282
694,024
52,275
98,060
33,871
15,182
17,964
3,471
540
8,758
3,974
0
0
72,774
8,051
60,566
6,788
193,745
20,458
3,288
5,148
648
55
30
352
745,223
52,506
69,443
36,140
12,359
10,574
5,548
0
8,758
0
16,877
1,771
74,800
8,411
64,745
7,205
178,500
21,420
3,148
5,748
1,420
105
0
265
755,882
53,450
70,724
37,611
12,592
10,574
5,548
0
8,758
0
0
0
75,884
8,627
64,666
7,390
162,240
24,960
3,138
5,520
1,478
107
0
352
1,143,942 1,300,021 1,324,966 1,309,501
4,611 6,334 4,383 5,230
1,571 354 200 200
2,213 1,316 2,184 1,294
121,323 120,647 123,306 126,679
318 682 325 698
0 1,179 1,300 1,350
3,500 3,491 3,840 3,840
2,094 86 2,400 1,300
4,023 4,002 4,415 4,491
29,240 29,240 29,242 34,649
19,714 21,246 24,090 21,715
3,713 4,213 3,713 2,950
8,170 5,861 7,225 7,225
0 333 0 8,512
519 437 230 230
1,641 2,128 1,710 2,620
8,013 8,013 8,255 8,600
95 139 146 174
6,640 6,646 6,794 7,563
-92-
Recommended Operating Expenditure Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
FY13 Actual
FY14 Actual
FY15 Adopted
FY 16 Recomm'd
Expense
Expense
Budget
Budget
640 62208 GENERAL LIABILITY INSURAN
100 62211 PROPERTY TAX
100 62221 DAMAGE CLAIMS
100 62230 COURT COSTS & RECORD FEES
100 62310 TRAVEL -CONFERENCES
100 62320 TRAVEL -CITY BUSINESS
100 62340 MILEAGE/LOCALTRANSP
100 62360 EDUCATION &TRAINING
640 62360 EDUCATION &TRAINING
100 62421 TELEPHONE
640 62421 TELEPHONE
100 62436 RENTAL OF SPACE
640 62436 RENTAL OF SPACE
640 62511 FUEL, MOTOR VEHICLE
640 62521 MOTOR VEHICLE MAINT.
640 62528 MOTOR VEH. MAINT. OUTSOUR
640 62614 EQUIP MAINT CONTRACT
100 62660 DATA PROCESSING
100 62663 SOFTWARE LICENSE EXP
100 62666 CREDIT CARD CHARGE
100 62667 INTERNET SERVICES
100 62669 PROGRAMMING
100 62671 MISC. OPERATING SUPPLIES
100 62699 CASH SHORT AND OVER
100 62710 CONTRACTOR SERVICES
100 62713 LEGAL SERVICES
100 62716 CONSULTANT SERVICES
100 62722 INVESTMENT MGMT FEES
100 62723 INVEST -CUSTODIAL FEE
100 62726 AUDIT SERVICES
100 62727 FINANCIAL SERVICE FEES
100 62732 TEMP HELPCONTRACT SERV.
1,987
5
0
0
3,139
420
22
5,350
0
2,794
853
1,332
360
6,989
6,185
1,640
748
57,788
61,437
26,252
0
27,725
0
145
65
0
3,524
93,588
27,491
24,678
3,255
44,103
1,974
0
2,500
0
2,518
705
108
6,084
0
2,841
792
1,332
360
5,894
1,868
117
763
59,349
61,045
35,170
0
28,426
3,997
(334)
129
3,044
2,500
70,197
27,364
26,500
3,659
0
2,034
0
0
100
7,300
600
0
6,300
100
2,799
853
1,332
360
6,795
1,610
1,565
600
69,985
66,965
27,000
625
33,573
0
0
65
0
8,500
70,000
28,000
31,925
3,545
0
2,264
0
0
0
7,300
880
0
8,300
100
2,362
792
1,332
360
4,951
2,097
119
600
72,918
70,465
35,000
480
34,979
0
0
65
0
14,500
68,000
27,000
33,125
3,660
0
62 - SUPPLIES AND SERVICES 619,274 565,248 596,289 630,969
100 62724 BOND PAYING AGENT FEE
12,852 13,625
14,850 14,675
627- CONTRACTUAL SERVICES
12,852 13,625 14,850 14,675
830 63110 STORES -OFFICE 20,464 21,220 22,000 0
830 63111 LESS STORES -OFFICE (18,770) (18,839) (22,000) 0
100 63315 LESS PAYROLL OVERHEAD (11,286) 0 0 0
63 - ADMIN/OVERHEAD/STORES GAR
(9,592) 2,381 0 0
100 71110 MISC. OFFICE EQUIPMENT 0 0 700 4,000
100 71113 CALCULATORS 314 168 0 170
100 71120 PERIPHERALS, COMPUTER 3,392 0 0 0
100 71122 PRINTER 0 0 300 0
-93-
0
1,335
2,295
14,000
0
1,124
570
730
0
0
0
1,177
0
1,200
0
17,500
0
835
0
1,200
0
0
1,543
500
71 - EQUIPMENT 22,460 2,645 20,535 7,413
400 74111 PRINCIPAL PAYMENT 0 0 0 96,573
400 74112 INTEREST PAYMENT 0 0 0 88,516
Recommended Operating Expenditure Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
FY13 Actual
FY14 Actual
FY15 Adopted
FY 16 Recomm'd
Expense
Expense
Budget
Budget
100 71123 SOFTWARE
100 71211 DESKS/CHAIRS
100 71215 STORAGE CABINETS
640 71312 VAN/PICKUP/WAG REPL
100 72417 CAMERA RELATED EQUIPMENT
100 72418 TELEPHONE RELATED
74 - DEBT SERVICE
0 0 0 185,089
74 -FINANCE DEPARTMENT TOTAL
1,788,937 1,883,920 1,956,640 2,147,647
-94-
Recommended Expenditure Budget Report by Activity & Funding Sounce
74 - FINANCE DEPARTMENT
ACCTNG/PAYROLL/TREAS - 74100
FUNDING SOURCE: GENERAL
Account FY13 Actual Expense FY14 Actual Expense FY15 Adopted Budget FY16 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR (11,286) 0 0 0
CONTRACTUAL SERVICES 12,852 13,625 14,850 14,675
EQUIPMENT 2,378 2,360 1,100 2,563
SUPPLIES AND SERVICES 326,430 275,070 300,675 312,632
WAGES AND BENEFITS 592,813 667,185 677,005 646,235
ACCTNG/PAYROLL/TREAS 923,187 958,240 993,630 976,105
STORES INVENTORY - 74110
FUNDING SOURCE: STORES/PRINTING
Account FY13 Actual Expense FY14 Actual Expense FY15 Adopted Budget FY16 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR
STORES INVENTORY
1,694 2,381 0 0
1,694 2,381 0 0
UTILITY BILL/PARKING TKTS- 74700
FUNDING SOURCE: GENERAL
Account FY13 Actual Expense FY14 Actual Expense FY15 Adopted Budget FY16 Recomm'd Budget
EQUIPMENT 6,082 285 1,935 4,850
SUPPLIES AND SERVICES 270,483 275,561 278,013 304,210
WAGES AND BENEFITS 436,614 502,150 509,107 520,053
UTILITY BILL/PARKING TKTS 713,178 777,996 789,055 829,113
METER READS/SERVICE - 74710
FUNDING SOURCE: WATER UTILITY OPERATION
Account FY13 Actual Expense FY14 Actual Expense FY15 Adopted Budget FY16 Recomm'd Budget
EQUIPM ENT 14,000 0 17,500 0
SUPPLIES AND SERVICES 22,362 14,616 17,601 14,127
WAGES AND BENEFITS 114,515 130,686 138,854 143,213
METER READS/SERVICE 150,877 145,302 173,955 157,340
DEBT SERVICE - 74720
FUNDING SOURCE: DEBT SERVICE
Account FY13 Actual Expense FY14 Actual Expense FY15 Adopted Budget FY16 Recomm'd Budget
DEBT SERVICE 0 0 0 185,089
DEBT SERVICE 0 0 0 185,089
FINANCE DEPARTMENT TOTAL $1,788,936.87 $1,883,919.95 $1,956,640.00 $2,147,647.00
-95-
CITY OF DUBUQUE, IOWA
DEPARTMENT DETAIL - PERSONNEL COMPLEMENT
74 FINANCE DEPARTMENT
FD JC WP -GR JOB CLASS
61010 Full Time Employee Expense
100 2380 GE -42 FINANCE DIRECTOR
100 1360 GE -37 ASSISTANT FINANCE DIRECTOR
100 4860 GE -33 UTILITY BILLING SUPERVISOR
100 1060 GE -30 ACCOUNTANT
100 4160 GE -30 PURCHASING COORDINATOR
640 4980 NA -49 WATER METER INSPECTOR
100 1020 OE -06 ACCOUNT CLERK I
100 1760 OE -05 CASHIER (FINANCE)
TOTAL FULL TIME EMPLOYEES
61020 Part Time Employee Expense
FY 2014
FY 2015 FY 2016
FTE BUDGET FTE BUDGET FTE BUDGET
1.00 111,831 1.00 113,620 1.00
1.00 84,882 1.00 87,009 1.00
1.00 68,496 1.00 69,523 1.00
2.00 112,651 2.00 118,327 2.00
1.00 49,832 1.00 49,115 1.00
1.00 52,506 1.00 53,294 1.00
3.00 129,323 3.00 128,358 3.00
4.08 155,277 4.88 190,450 5.00
14.08 764,798 14.88 809,695 15.00
90,296
87,292
70,470
119,082
52,001
53,450
132,623
204,118
809,332
100 3780 GE -28 PAYROLL SPECIALIST 0.70 36,306 0.70 36,851 0.70 36,973
100 4440 GE -25 SECRETARY 0.75 32,257 0.75 33,634 0.75 33,751
100 1760 OE -05 CASHIER (FINANCE) 0.69 28,957 0.00 0 0.00 0
640 5040 OE -07 WATER METER SERVICEWORKER 0.80 35,741 0.80 36,682 0.80 37,611
TOTAL PART TIME EMPLOYEES 2.94 133,261 2.25 107,167 2.25 108,335
61030 Seasonal Employee Expense
100 2840 NA -38 FINANCE INTERN -SEASONAL 0.49 12,359 0.49 12,544 0.49 12,592
TOTAL SEASONAL EMPLOYEES 0.49 12,359 0.49 12,544 0.49 12,592
TOTAL FINANCE DEPARTMENT 17.51 910,418 17.62 929,406 17.74 930,259
-96-
CITY OF DUBUQUE, IOWA
ACTIVITY PERSONNEL COMPLEMENT SUMMARY
Run Date: 01/15/15
FY 2014 FY 2015 FY 2016
ACCT FD JC WP -GR POSITION CLASS FTE BUDGET FTE BUDGET FTE BUDGET
Accounting/Payroll/Treasury-FT General Fund
10074100 61010 100 2380 GE -42 FINANCE DIRECTOR 0.90 100,636 0.90 102,257 0.90 81,266
10074100 61010 100 1360 GE -37 ASSISTANT FINANCE DIRECTOR 1.00 84,882 1.00 87,009 1.00 87,292
10074100 61010 100 4160 GE -30 PURCHASING COORDINATOR 1.00 49,832 1.00 49,115 1.00 52,001
10074100 61010 100 1020 OE -06 ACCOUNT CLERK I 2.00 86,519 2.00 84,477 2.00 87,574
10074100 61010 100 1060 GE -30 ACCOUNTANT 1.50 86,469 1.50 89,038 1.50 89,504
Total 6.40 408,338 6.40 411,896 6.40 397,637
Accounting/Payroll/Treasury-PT General Fund
10074100 61020 100 3780 GE -28 PAYROLL SPECIALIST 0.70 36,306 0.70 36,851 0.70 36,973
10074100 61020 100 4440 GE -25 SECRETARY 0.75 32,257 0.75 33,634 0.75 33,751
Total 1.45 68,563 1.45 70,485 1.45 70,724
Accounting/Payroll/Treasury-Seasonal General Fund
10074100 61030 100 2840 NA -38 FINANCE INTERN -SEASONAL 0.49 12,359 0.49 12,544 0.49 12,592
Total 0.49 12,359 0.49 12,544 0.49 12,592
Utility Billing/Parking Tickets- FT General Fund
10074700 61010 100 2380 GE -42 FINANCE DIRECTOR 0.10 11,195 0.10 11,363 0.10 9,030
10074700 61010 100 4860 GE -33 UTILITY BILLING SUPERVISOR 1.00 68,496 1.00 69,523 1.00 70,470
10074700 61010 100 1060 GE -30 ACCOUNTANT 0.50 26,182 0.50 29,289 0.50 29,578
10074700 61010 100 1760 OE -05 CASHIER (FINANCE) 4.08 155,277 4.88 190,450 5.00 204,118
10074700 61010 100 1020 OE -06 ACCOUNT CLERK I 1.00 42,804 1.00 43,880 1.00 45,049
Total 6.68 303,954 7.48 344,505 7.60 358,245
Utility Billing/Parking Tickets -PT General Fund
10074700 61020 100 1760 OE -05 CASHIER (FINANCE) 0.69 28,957 0.00 0 0.00 0
Total 0.69 28,957 0.00 0 0.00 0
Meter Reads/Service
64074710 61010 640 4980 NA -49 WATER METER INSPECTOR 1.00 52,506 1.00 53,294 1.00 53,450
64074710 61020 640 5040 OE -07 WATER METER SERVICEWORKEF 0.80 35,741 0.80 36,682 0.80 37,611
Total 1.80 88,247 1.80 89,976 1.80 91,061
TOTAL FINANCE DEPARTMENT
-97-
17.51 910,418 17.62 929,406 17.74 930,259
Capital Improvement Projects by Department/Division
FINANCE DEPARTMENT
CIP Capital Improvement Project FY 13 Actual FY 14 Actual FY 15 Adopted FY 16 Recomm'd
Number Title Expense Expense Budget Budget
1002217 SOFTWARE UPGRADE E-GOV PL 4,300 0 0 0
1021025 COMPUTER SYSTEM UPGRADE 0 0 0 30,550
1022053 COMMUNITY PLUS UPGRADE 22,102 0 0 30,000
1022166 FINANCE PLUS UPGRADE 19,950 2,565 0 30,000
FINANCE DEPARTMENT TOTAL 46,352 2,565 0 90,550
-98-
City of Dubuque
Recommended Capital Improvement Program Summary
Fiscal Year 2016-2020
PROGRAM/DEPT PROJECT DESCRIPTION SOURCE OF FUNDS
FY 2016 FY 2017
FY 2018 FY 2019
FY 2020 TOTAL PAGE
FINANCE
General Government
Cognos Upgrade DRA Distribution $ 30,550 $ - $ - $ - $ - $ 30,550 384
Community Plus Upgrade DRA Distribution $ 30,000 $ - $ - $ - $ - $ 30,000 385
Finance Plus Upgrade DRA Distribution $ 30,000 $ - $ - $ - $ - $ 30,000 386
Radio Upgrade DRA Distribution $ - $ 7,490 $ - $ - $ - $ 7,490 387
Major General Ledger Software DRA Distribution $ - $ - $ - $ - $ 10,000 $ 10,000 388
Upgrade
Total - Finance Department
90,550 $ 7,490 $
-99-
$
10,000 $ 108,040
-100-
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Recap of Leak Allowance Adjustments
Water Sewer # of
Water Tax Sewer Tax Total Customers
FY'14 23,538 1,592 41,084 175 66,390 432
FY1.3 33,917 2,462 49,021 583 85,984 522
FY1.2 21,342 1,494 29,191 262 52,289 406
FY'11 35,464 2,389 45,180 101 83,135 442
FY'10 29,939 2,094 38,260 401 70,695 319
FY'09 30,963 2,082 39,890 399 73,334 304
FY'08 22,417 1,700 26,245 87 50,449 277
FY'07 27,315 1,862 33,375 366 62,918 259
Prior years' information is not available due to software upgrade.
5 224,896 5 15,675 5 302,247 5 2,375 5 545,193 2,961
3,434 Leak allowance work orders from FY'07 through FY'14
473 Leak allowance work orders that were denied
2,961 Leak allowance work orders completed
Customers that have received more than 1 leak allowance from FY'07 to Present
# of % of % of
Water Water Tax Sewer Sewer Tax Total Customers Customers Dollars
By Same Name
S 34,261 S 2,350 S 46,063 $ 219 S 82,892 100 3.38% 15.20%
Same Name/Same Address
S 44,615 S 3,111 $ 59,525 $ 330 $ 107,580 274 9.25% 19.73%
10
CURRENT & FUTURE PROJECTS
• Increasing Emailing Employee Bi -Weekly Pay
Remittance
• Implement Time Entry System/Employee
Access Center
• Project ID Features Tracking Employees Time
In Significant Projects
• Enhance Electronic Billing in Utility Billing
• Enhanced Smarter Water Portal - DBQIQ
Expenditures and Resources by
Department and Category
Budget Highlights
Employee Expense
Supplies and Services
Machinery and Equipment
Total
Abated Debt - Franchise Fee
Total Expense
Miscellaneous Re'enue
Overhead & Utility Billing
Recharges to Enterprise
Funds
Investment Mgr / Custodial &
Financial Service Fees
Total re'enue
FY 2013114 FY 2014115
Actual Adopted
1.300.021
578.873
2.645
1.324.966
611.139
20.535
1.883.920 1.956.640
1.883.920 1.956.640
46.822
36.485
1.245.152 1.356.313
97.560
98.000
1.389.534 1.490.798
FY 2014/15
Amended
1.322 295
611.339
20.535
1.954 169
1.954 169
36.485
1.386 184
98.000
1.520 669
FY 2015/16
Recom m 'd
1.309.501
645.644
7.413
1.962.558
185.089
2.147.647
42.850
1.087.600
95.000
1.225.450
Property Tax Support 494.386 465.842 433.500 922.197
Percent Increase (Decrease) with Investment Manager & Banking Fees & Franchise Fee Debt
Percent Increase (Decrease) without Investment Manager & Banking Fees & Franchise Fee Debt
Personnel -Authorized FIE 17.51
17.62
17.62
17.74
0/0 Change
from Adopted
FY 2014/15
-1.2%
5.6%
-63.9%
0.3%
100.0%
9.8%
17.4%
-19.8%
-3.1%
-17.8%
456.355
98.0%
74.6%
1=
RECOMMENDED CAPITAL
IMPROVEMENT PROJECTS
Software Upgrades
• $30K Finance Plus
• $30K Community Plus
• $30.5K Cognos Upgrade
RECOMMENDED IMPROVEMENT
PACKAGES
• Continuing Education
Courses $2,000
• Camera Install $1,543
Thank You For Your Time!!
Questions Are Welcome
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G
Government Financ Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Dubuque
Iowa
For its Comprehensive Annual
Financial Rcpon
(or We Fiscal Year Ended
June 30,2013
Executive DircctootEO
PRIOR YEAR ACCOMPLISHMENTS
• Unmodified Audit Opinion
• Staff Changes
• State of Iowa Offset Program
Expanded to include Ambulance -
collected $64,100 in 2014
• Electronic billing for Utility
PRIOR YEAR ACCOMPLISHMENTS
Continued
• Procurement Card Program
• Staff Development
o Certified Public Finance Officer
(CPFO)
o Environmental & Sustainability
Management System (ESMS)
Participation
1
1
1,800
1,600
1,400
1,200
1,000
800
600
400
200
Monthly E -Bill Customers
1
1 I
Jun -13 Jan -14 Dec -14 2015 Goal
■ Ebill
Customers
25,000
20,000
15,000
10,000
5,000
Yearly Number of Online Payments
Jun -11 Jun -12 Jun -13 Jun -14 2015
Goal
■ Number of Online
Payments
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
Yearly $ of Online Payments
1
1
Jun -11 Jun -12 Jun -13 Jun -14 2015
Goal
■ $ of Online
Payments
Refuse and Stormwater Subsidy for Low Income
# of Customers
receiving
a subsidy Stormwater Refuse Total
FY'15 535 $6,925 $ 20,018 $ 26,943 *reflects 6 month totals
Based on age and income guidelines.
8
Water Leak Repair Grants
# of Total
Amount # of Grants # of Grants Grant
Reimbursed Issued Denied Requests
FY'15 $ 4,279 77 10 87 *reflects 6 month totals
FY'14 9,807 173 54 227
FY'13 12,763 287 50 337
FY'12 9,479 178 42 220
FY'll 8,504 160 25 185
FY'10 400 4 0 4
Grant program implemented in FY'10, maximum of $100, with 50% of repair cost reimbursed.
Q