Finance Department Fiscal Year 2018 Budget PresentationCopyright 2014
City of Dubuque Public Hearings # 3.
IT EM T IT LE:Finance Department Fiscal Year 2018 Budget Presentation
SUM MARY:
SUGGEST ED DISPOSIT ION:
ATTACHMENTS:
Description Type
Rec ommended FY18 Financ e CIP Supporting Documentation
Rec ommended FY18 Financ e OP Supporting Documentation
386
DEPARTMENT:STATE PROGRAM:PROJECT TITLE:PROGRAM:6C
TOTAL
PROJECT
COST
Finance General Government Major General Ledger Software Upgrade DEPARTMENT:74
FD/CIP NO:102-2601
$10,000
2016
ACTUAL
EXP
2017
AMENDED
BUDGET PROJECT BUDGET 2017-18 2018-19 2019-20 2020-21 2021-22
BEYOND
2022
A. EXPENDITURE ITEMS
Software $10,000 $1,500,000
$—$—TOTAL $—$—$—$—$10,000 $1,500,000
B. PROJECT FINANCING
DRA Distribution $10,000 $1,500,000
$—$—TOTAL $—$—$—$—$10,000 $1,500,000
PROJECT DESCRIPTION
This project provides for a major general ledger software upgrade to Finance Plus and Community Plus.
JUSTIFICATION
The City has used SunGard Public Sector for general ledger financial software since the 1990's. The City would evaluate other general ledger products to
compare cost and features. The Budget Director would like a more robust budgeting module than what is currently offered within SunGard's current financial suite.
There may be an opportunity to combine other software packages under one product (such as parking tickets, permits, etc.). The cost to switch to an alternate
vendor (such as People Soft) could be considerably higher in cost and would be budgeted over a two year period.
RELATIONSHIP TO OTHER PROJECTS
This project implements the Comprehensive Plan's Infrastructure Goal Nine: To provide, maintain, and improve a cost-effective and functional data and information
processing system, objective 9.3) Encourage the use of data processing technology and advances to improve service delivery and increase employee productivity
within the City organization and City Fiscal Goal Six: To improve City government productivity and service delivery and identify alternative means of service
delivery, objective 6.1) Review all City services and programs for operational efficiencies to improve service levels and delivery, and/or to implement cost
containment measures.
RELATIONSHIP TO SUSTAINABILITY PRINCIPLES
This project implements the Sustainable Principle of Community Knowledge.
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Finance
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FINANCE DEPARTMENT
Budget Highlights
FY 2016
Actual
FY 2017
Budget
FY 2018
Requested
% Change
From FY 2017
Budget
Expenses
Employee Expense 1,310,011 1,392,292 1,415,324 1.7%
Supplies and Services 709,797 670,578 706,341 5.3%
Franchise Fee Rebates 482,553 900,800 579,608 -35.7%
Machinery and Equipment 3,285 10,980 14,870 35.4%
Non-Expense Accounts (3,091)——0.0%
Total 2,502,555 2,974,650 2,716,143 -8.7%
Abated Debt - Franchise Fee Litigation —208,158 202,906 -2.5%
Total Expense 2,502,555 3,182,808 2,919,049 -8.3%
Resources
Miscellaneous Revenue 72,123 63,900 77,795 21.7%
Overhead & Utility Billing Recharges to Enterprise
Funds 930,260 1,020,404 1,327,314 30.1%
Water Meter Service Recharges 156,437 174,607 154,853 -11.3%
Investment Mgr / Custodial & Financial Service Fees 92,985 95,000 95,000 0.0%
Total revenue 1,251,805 1,353,911 1,654,962 22.2%
Property Tax Support 1,250,750 1,828,897 1,264,087 (36,555)
Percent Increase (Decrease) with Investment Manager & Banking Fees & Franchise Fee Debt -30.9%
Percent Increase (Decrease) without Investment Manager & Banking Fees & Franchise Fee Debt -36.7%
Personnel - Authorized FTE 17.74 17.74 17.74
Improvement Package Summary
1 of 1
This improvement package provides funds to purchase a grant management software package to assist
in searching for new grants and managing existing grants. The reporting, tracking and auditing
requirements for grants has become more stringent and demanding. The City is currently managing
over 50 grants.
The City currently does not have a centralized system to track, manage and report grants. The process
now requires multiple excel spreadsheets, maintained by each department, and the manual transfer of
data from financial system reports into spreadsheets. The data from the departments’ spreadsheets is
then combined into a spreadsheet for SEFA reporting, and a separate spreadsheet for CAFR accruals.
The grant software would interface with the City’s FinancePlus financial software and upload data,
thereby eliminating chance for human error.
Centralized reporting would allow all grants to be tracked, managed and reported in one consistent
manner allowing organizational wide transparency. It would allow collaboration among all departments
involved in the grant lifecycle from pre-award, budgeting, spending, yearly financial and compliance
reporting, to final closeout.
Additional benefits available in a grant management software package is the ability to easily research
new grant opportunities and increase our funding scope as well as access to applications of other
successful grant recipients. Software packages also contain central repository of federal and state grant
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requirements, and an element of grant management training. Both would be beneficial as departments
new to the grant process research and manage grants.
A grant management software would help the city in their goal of being financially responsible and a high
performance organization.
Related Cost:$13,000 Tax Funds Non-Recurring Recommend - Yes
Related Cost:$33,000 Tax Funds Recurring
Related Revenue:$5,900 Administrative Overhead Non-Recurring
Related Revenue:$14,977 Administrative Overhead Recurring
Net Cost:$25,123
Property Tax Impact:$0.0106 0.10%
Activity: Accounting/Payroll/Treasury
Significant Line Items
Employee Expense
1. FY 2018 employee expense reflects a 2.0% wage package increase.
2. The Iowa Public Employee Retirement System (IPERS) City contribution is unchanged at 8.93% and
the employee contribution is unchanged at 6.18% in FY 2018.
3. The City portion of health insurance expense is unchanged from $1,325 in FY 2017 to $1,325 in FY
2018 per month per contract.
4. Sick leave payout decreased from $8,758 in FY 2017 to $1,376 in FY 2018.
5. Overtime is unchanged from $16,122 in FY 2017 to $16,122 in FY 2018. FY 2016 Actual was
$23,564
Supplies & Services
6. Electric Franchise Fee Refund decreased from $837,000 in FY 2017 to $538,000 in FY 2018 due to
a non-recurring budget of $300,000 for a lawsuit brought by 18 manufacturing plaintiffs seeking
rebates back to 2009 in FY 2017.
7. Gas Franchise Fee Refund decreased from 63,800 in FY 2017 to 41,608 in FY 2018 due to a non-
recurring budget of $22,000 for a lawsuit brought by 18 manufacturing plaintiffs seeking rebates
back to 2009 in FY 2017.
8. Postage and Shipping decreased from $134,063 in FY 2017 to $116,504 in FY 2018 based on FY
2016 actual of $163,532 less postage purchased at the end of FY 2016.
9. Data Processing increased from $74,439 in FY 2017 to $76,075 in FY 2018 due to the increase in
employee cost of Information Service employees that maintain the City’s computers.
10. Credit Card Charge increased from $55,500 in FY 2017 to $75,000 in FY 2018 based on FY 2016
actual of $85,929 less the amount of use attributable to the week that the financial system crashed in
June 2016. The Finance Department absorbs credit card fees for City departments (excluding
Library, Landfill, Parking, Airport and Leisure Services). Approximately 56% of this line item is offset
with revenue from credit card fees assessed on online credit card transactions.
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11. Audit Services increased from $28,425 in FY 2017 to $37,000 in FY 2018 based on FY 2016 actual
of $31,929 plus additional fees to audit federal grants.
12. Bond Paying Agent Fee increased from $15,725 in FY 2017 to $20,150 in FY 2018 based on an
increase in fees.
Machinery & Equipment
13. Equipment replacement items at the maintenance level include ($14,870):
Accounting/Payroll/Treasury
(2) Chairs $600
(1) Calculator $170
(1) Desk Phone $250
Utility Billing/Parking Tickets
(2) Chairs $600
(1) Desk Phone $250
Recommended Improvement Package $13,000
Total $14,870
Debt Service
14. Debt Service includes:
Amount Debt Series Source Purpose Final
Payment
Call
Date
$202,906 2016A G.O.Debt Levy Franchise Fee Settlement 2035 2024
$202,906 Total Finance Debt Service
Revenue
15. Penalties increased from $20,350 in FY 2017 to $20,799 in FY 2018 based on FY 2016 actual of
$20,724 which represents administrative collection fees and administrative fees for tax liens.
16. Credit Card Fee increased from $32,000 in FY 2017 to $42,000 in FY 2018 based on FY 2016 actual
$35,473. This revenue offsets 56% of the Credit Card Fees expense line item.
17. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges is
increased from $1,020,404 in FY 2017 to $1,327,314 in FY 2018.
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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.
SUCCESS IS ABOUT PEOPLE, PLANNING AND PARTNERSHIPS
LEADING TO OUTCOMES
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FINANCE DEPARTMENT
The Finance Department is supported by 17.74 full-time equivalent employees, which accounts for
48.49% of the department expense as seen below. Overall, the departments’ expenses are expected to
decrease by -8.29% in FY 2018 compared to FY 2017.
Expenditures by Category by Fiscal Year
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FINANCE DEPARTMENT
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: Includes oversight and 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 coverage, pollution liability, builders’ risk and liability
insurance coverage.
Accounting:
Maintains the financial system to record, summarize, verify and analyze financial
transactions.
Discloses information in an understandable manner that facilitates financial
interpretations, opinions and conclusions.
Services include treasury management, accounts payable, accounts receivable, payroll,
purchasing coordination, and risk management.
Annual 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 annual records are
maintained for accountability.
Accounting Services provided for two other agencies affiliated with the City, Dubuque
Initiatives and subsidiaries and Dubuque Metropolitan Area Solid Waste Agency
(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 and the
Schedule of Expenditures Federal Awards (SEFA).
Treasury: Receipt and deposit revenues daily, insure cash available for daily operations,
invest excess cash and establish custody of all holdings, and oversee debt service payments.
Audit/Reporting: Prepare state mandated reports; Annual Financial Report, Street Financial
Report, Outstanding Debt Report, and Annual Urban Renewal Report. Prepare the
Comprehensive Annual Financial Report (CAFR) for both the City of Dubuque, and the
Dubuque Metropolitan Area Solid Waste Agency. Conduct internal operational audit reviews
as required. Ensure all transactions and reporting is in conformity with generally accepted
accounting principles (GAAP).
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FINANCE DEPARTMENT
Financial Service Funding Summary
FY 2016 Actual FY 2017 Budget FY 2018 Requested
Expenditures $1,494,415.06 $1,919,638 $1,656,138
Resources $331,894.41 $395,029 $515,765
Financial Service Position Summary
FY 2018
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 FT Equivalent
Employees 8.34
Highlights of the Past Year
Earned the Government Finance Officers Association Certificate of Excellence in Financial
Reporting for the Comprehensive Annual Financial Report (CAFR).
Received an external unmodified audit opinion that the financial statements fairly state the
financial position of the City.
Future Initiatives
Increase volume of purchase card transactions to maximize the rebate revenues available
to the City. Rebate goal is $13,000 with 5% increase each year for next five years.
Implement and online employee time sheet entry system
Complete a financial system upgrade
Streamline accounts payable workflow for the entire city
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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.
Goal: Financially Responsible & High Performance Organization
Outcome #1: Maintain public confidence in City of Dubuque financials by ensuring
the City operates in a transparent manner while complying with applicable rules and
laws. Publish monthly expenses, revenue (http://www.cityofdubuque.org/1235/Financial-
Reports) and annual salaries.
External auditor’s opinion provides reasonable assurance that financial
statements 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.
DID YOU KNOW?
The City has received the
Certificate of Excellence in
Financial Reporting for 28
consecutive years and has
applied for the certificate for
the 2016 CAFR.
Outcome #2: 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. The City has an
Investment Oversight Advisory Committee made up of five independent
outside individuals from the community to monitor investments and
compliance with investment policy. The City uses four investment
management firms to maximize professional expertise and to diversify
investment options within the investment policy.
Calendar
Year
Total
Dollars Under
Management
(1)
Average
Returns
(2)
2016*$25,788,811 144.00%
2015 $26,504,917 81.00%
2014 $26,419,657 1.60%
2013 $27,639,521 -0.10%
Relationship to Financially Responsible Government:
The Finance Department treasury function maintains multiple
checking, savings, and professionally managed investments to
ensure compliance with bond, grant, and agency requirements, as
well as meeting the City’s liquidity needs.
2012 $27,742,952 1.47%
2011 $27,484,123 3.39%
(1) Market value
(2) Gross of fees
*Through 10/31/2016
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FINANCE DEPARTMENT
Outcome #3: Provide electronic 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.
The City administers a purchase
card program and direct deposit
option for accounts payable to
reduce the volume of paper checks
printed and mailed. Vendors benefit
from quicker access to funds. The
payroll department offers direct
deposit and e-vouchers for
employees to receive payroll checks
electronically. Citizens benefit from
lower tax dollars used to pay for
labor, checks, envelopes and
postage
Purchase Cards Accounts Payable
Fiscal
Year
Total
Transactions
Total
Dollars
Total
E-Checks
Total
Dollars
2017*4,153 529,310 2,749 20,021,274
2016 11,712 1,445,038 1,163 16,620,395
2015 11,179 1,350,157 578 2,489,584
2014 10,705 1,274,257 495 85,700
2013 9,713 1,074,625 359 86,925
2012 9,237 1,018,743 920 125,504
2011 2,196 270,019 602 69,888
*Through October 2016
Utility Services
Overview
Utility Services is responsible for maintaining positive customer relations for over 23,000
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 2016 Actual FY 2017 Budget FY 2018 Requested
Expenditures $1,006,497 $1,055,012 $1,060,005
Resources $1,006,497 $1,055,012 $1,060,005
Utility Services Position Summary
FY 2018
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 FT Equivalent Employees 9.40
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FINANCE DEPARTMENT
Highlights of the Past Year
Key West Twin Ridge Water system transition to city billing
Future Initiatives
Upgrade customer information and billing software
Improvements in E-billing
Performance Measures
Utility Services - Activity Statement
Provide quality service to utility customer through prompt response to customer requests,
accurate receipting, recording, and safekeeping customer accounts.
Goal: Environmental Integrity
Outcome #1: Customers have access to a website to check water usage.
Empowers the customer to monitor use, identify leaks quicker, become more sustainable, and
lower their bill.
DBQIQ is a water management website that the City offers free
of charge to the customer. This website allows customers to
monitor their water usage on a daily basis, and set up automatic
alerts if the water consumption falls outside of normal average
usage. This service was implemented in September 2013. To
date 979 customers, or 4% participate.
Actively promote DBQIQ to achieve 5% participation by June 30,
2017, and increase by at least 1% annually.
DID YOU KNOW?
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
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FINANCE DEPARTMENT
Goal: Financially Responsible & High Performance Organization
Outcome #2: An accurate and timely utility billing process.
Accurate accounting of water usage and assisting customers ensures
timely revenue collection.
Efficient customer assistance
Multiple payment options
* Mail or deliver payment to City Hall Utility Billing.
* Credit/debit card payments
* Online bill pay
* Automatic bill pay
DID YOU KNOW?
Approximately
23,000 utility bills
generated monthly
Outcome #3: Promote e-billing
The City offers e-billing which allows customers to receive their bill by e-mail rather than postal
mail. February 2017 an upgraded, a more streamlined option, will be available to encourage
higher participation. The City website enables customers to both view and pay their bill online.
E-billing and web payment save paper, postage, and labor costs.
DID YOU KNOW?
Customers have
online access to their
current and past
billing, payment and
consumption history
E-Bills provide convenience to customers and provide cost savings to the city.
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Recommended Operating Revenue Budget - Department Total
74 - FINANCE DEPARTMENT
Fund Account Account Title
FY15 Actual
Revenue
FY16 Actual
Revenue
FY17 Adopted
Budget
FY18 Recomm'd
Budget
100 51178 CREDIT CARD FEE 30,953 35,473 32,000 42,000
100 51215 PENALTIES 19,473 20,724 20,350 20,799
51 - CHARGES FOR SERVICES 50,426 56,197 52,350 62,799
100 53201 REFUNDS 0 413 0 0
100 53530 SPECIALIZED SERVICES 3,000 3,000 3,000 3,000
100 53605 MISCELLANEOUS REVENUE 470 464 550 467
100 53610 INSURANCE CLAIMS 47,595 0 0 0
100 53620 REIMBURSEMENTS-GENERAL 9,206 11,531 8,000 11,529
830 53620 REIMBURSEMENTS-GENERAL 0 518 0 0
53 - MISCELLANEOUS 60,271 15,926 11,550 14,996
100 59100 FR GENERAL 6,000 6,000 6,000 0
100 59610 FR WPC OPERATING 274,719 238,112 307,908 374,070
100 59620 FR STORMWATER OPERATING 194,943 222,202 228,334 232,598
100 59630 FR PARKING OPERATING 75,004 76,844 83,072 86,909
100 59640 FR WATER UTILITY 175,214 101 0 201,487
100 59670 FR REFUSE COLLECTION 304,015 328,309 335,701 340,338
100 59940 FR DMASWA 55,850 58,692 59,389 91,912
59 - TRANSFER IN AND INTERNAL 1,085,745 930,260 1,020,404 1,327,314
74 - FINANCE DEPARTMENT TOTAL 1,196,442 1,002,383 1,084,304 1,405,109
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Recommended Operating Expenditure Budget - Department Total
74 - FINANCE DEPARTMENT
Fund Account Account Title
FY15 Actual
Expense
FY16 Actual
Expense
FY17 Adopted
Budget
FY 18 Recomm'd
Budget
100 61010 FULL-TIME EMPLOYEES 726,931 682,533 763,769 789,687
640 61010 FULL-TIME EMPLOYEES 53,067 53,567 54,567 55,421
100 61020 PART-TIME EMPLOYEES 87,169 80,987 72,251 70,033
640 61020 PART-TIME EMPLOYEES 35,409 36,290 38,370 40,301
100 61030 SEASONAL EMPLOYEES 12,712 9,553 12,861 13,068
100 61050 OVERTIME PAY 18,812 22,846 10,574 10,574
640 61050 OVERTIME PAY 3,108 718 5,548 5,548
640 61071 HOLIDAY PAY-OVERTIME 85 284 0 0
100 61091 SICK LEAVE PAYOFF 8,758 8,758 8,758 1,376
100 61092 VACATION PAYOFF 0 18,411 0 0
100 61310 IPERS 74,943 70,268 77,523 78,884
640 61310 IPERS 8,186 8,114 8,883 9,043
100 61320 SOCIAL SECURITY 62,045 59,477 66,418 67,684
640 61320 SOCIAL SECURITY 6,805 6,704 7,533 7,746
100 61410 HEALTH INSURANCE 178,500 209,782 222,600 222,598
640 61410 HEALTH INSURANCE 21,420 32,275 31,800 31,800
100 61415 WORKMENS' COMPENSATION 3,148 3,138 3,218 3,293
640 61415 WORKMENS' COMPENSATION 5,748 5,520 5,632 6,452
100 61416 LIFE INSURANCE 662 608 1,526 1,579
640 61416 LIFE INSURANCE 55 55 109 111
100 61660 EMPLOYEE PHYSICALS 122 126 352 126
61 - WAGES AND BENEFITS 1,307,685 1,310,014 1,392,292 1,415,324
100 62010 OFFICE SUPPLIES 4,916 4,341 5,230 4,428
640 62010 OFFICE SUPPLIES 156 108 200 110
640 62011 UNIFORM PURCHASES 1,116 1,263 1,294 1,296
100 62030 POSTAGE AND SHIPPING 127,679 163,532 134,063 116,504
100 62031 PROCESSING MATERIALS 333 342 1,030 861
640 62033 HAND TOOLS/EQUIPMENT 1,323 1,169 1,400 1,192
100 62035 COURIER FEES 3,806 3,806 3,840 3,960
100 62050 OFFICE EQUIPMENT MAINT 2,187 2,860 2,050 2,897
100 62061 DP EQUIP. MAINT CONTRACTS 4,415 4,491 4,491 6,374
100 62070 OFFICE EQUIP RENTAL 31,939 27,532 34,636 34,635
100 62090 PRINTING & BINDING 21,899 17,367 21,090 17,748
100 62110 COPYING/REPRODUCTION 2,407 2,018 2,408 2,018
830 62110 COPYING/REPRODUCTION 0 18 0 0
100 62130 LEGAL NOTICES & ADS 6,281 7,611 6,225 6,018
100 62140 PROMOTION 5,291 1,438 8,512 3,365
100 62170 SUBSCRIPTIONS-BOOKS-MAPS 437 205 245 259
100 62190 DUES & MEMBERSHIPS 2,487 2,000 2,750 2,150
100 62202 OFFICERS BOND 8,176 8,273 8,687 8,438
100 62204 REFUNDS (2,067)0 0 0
100 62206 PROPERTY INSURANCE 162 (62)170 143
100 62208 GENERAL LIABILITY INSURAN 6,583 7,426 7,185 7,447
640 62208 GENERAL LIABILITY INSURAN 1,971 2,222 2,151 2,229
100 62214 ELEC FRANCHISE FEE REFUND 0 444,728 837,000 538,000
100 62215 GAS FRANCHISE FEE REFUND 0 37,825 63,800 41,608
100 62310 TRAVEL-CONFERENCES 1,815 979 7,300 7,300
100 62320 TRAVEL-CITY BUSINESS 120 1,461 880 880
100 62360 EDUCATION & TRAINING 3,023 3,855 6,300 6,300
640 62360 EDUCATION & TRAINING 45 0 100 0
100 62421 TELEPHONE 2,259 1,713 1,494 1,713
640 62421 TELEPHONE 616 675 684 675
830 62421 TELEPHONE 3,865 4,716 0 0
100 62436 RENTAL OF SPACE 1,332 1,512 1,332 1,542
640 62436 RENTAL OF SPACE 360 480 360 490
640 62511 FUEL, MOTOR VEHICLE 4,925 3,728 4,433 3,728
640 62521 MOTOR VEHICLE MAINT.6,593 2,466 2,252 2,515
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Recommended Operating Expenditure Budget - Department Total
74 - FINANCE DEPARTMENT
Fund Account Account Title
FY15 Actual
Expense
FY16 Actual
Expense
FY17 Adopted
Budget
FY 18 Recomm'd
Budget
640 62528 MOTOR VEH. MAINT. OUTSOUR 938 0 121 938
640 62614 EQUIP MAINT CONTRACT 780 800 600 827
100 62660 DATA PROCESSING 69,985 72,917 74,439 76,075
100 62663 SOFTWARE LICENSE EXP 62,004 61,648 72,048 97,323
100 62666 CREDIT CARD CHARGE 55,564 85,929 55,500 75,000
100 62667 INTERNET SERVICES 320 159 480 120
640 62667 INTERNET SERVICES 0 0 240 240
100 62669 PROGRAMMING 33,572 34,979 35,708 36,493
100 62699 CASH SHORT AND OVER 173 495 0 0
100 62710 CONTRACTOR SERVICES 446 50 400 400
100 62713 LEGAL SERVICES 5,608 279 0 0
100 62716 CONSULTANT SERVICES 50,556 15,310 14,500 15,500
100 62722 INVESTMENT MGMT FEES 69,133 66,047 68,000 68,000
100 62723 INVEST-CUSTODIAL FEE 26,848 26,938 27,000 27,000
100 62726 AUDIT SERVICES 28,594 31,929 28,425 37,000
100 62727 FINANCIAL SERVICE FEES 3,783 3,252 4,600 4,060
100 62732 TEMP HELPCONTRACT SERV.8,771 10,945 0 0
62 - SUPPLIES AND SERVICES 673,525 1,173,775 1,555,653 1,265,799
100 62724 BOND PAYING AGENT FEE 1,500 18,575 15,725 20,150
627 - CONTRACTUAL SERVICES 1,500 18,575 15,725 20,150
830 63110 STORES-OFFICE 19,782 19,072 22,000 194,734
830 63111 LESS STORES-OFFICE (21,590)(22,163)(22,000)(194,734)
63 - ADMIN/OVERHEAD/STORES GAR (1,808)(3,091)0 0
100 71113 CALCULATORS 161 362 170 170
100 71120 PERIPHERALS, COMPUTER 0 780 0 0
640 71120 PERIPHERALS, COMPUTER 0 0 1,840 0
100 71122 PRINTER 0 0 300 0
100 71123 SOFTWARE 1,412 0 0 13,000
100 71211 DESKS/CHAIRS 722 0 1,200 1,200
640 71312 VAN/PICKUP/WAG REPL 15,543 0 0 0
640 72410 PAGER/RADIO EQUIPMENT 0 0 6,490 0
100 72417 CAMERA RELATED EQUIPMENT 0 1,407 0 0
100 72418 TELEPHONE RELATED 792 736 980 500
71 - EQUIPMENT 18,630 3,285 10,980 14,870
400 74111 PRINCIPAL PAYMENT 0 0 99,062 130,000
400 74112 INTEREST PAYMENT 0 0 109,096 72,906
74 - DEBT SERVICE 0 0 208,158 202,906
74 - FINANCE DEPARTMENT TOTAL 1,999,532 2,502,558 3,182,808 2,919,049
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Recommended Expenditure Budget Report by Activity & Funding Source
74 - FINANCE DEPARTMENT
ACCTNG/PAYROLL/TREAS - 74100
FUNDING SOURCE: GENERAL
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
CONTRACTUAL SERVICES 18,575 15,725 20,150
EQUIPMENT 2,549 1,330 14,020
SUPPLIES AND SERVICES 837,079 1,212,101 928,026
WAGES AND BENEFITS 636,212 690,482 693,942
ACCTNG/PAYROLL/TREAS 1,494,415 1,919,638 1,656,138
STORES INVENTORY - 74110
FUNDING SOURCE: STORES/PRINTING
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR 1,286 0 0
STORES INVENTORY 1,286 0 0
CENTRALIZED MULTIFUNCTION- 74120
FUNDING SOURCE: STORES/PRINTING
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR (4,377)0 0
SUPPLIES AND SERVICES 4,734 0 0
CENTRALIZED MULTIFUNCTION 356 0 0
CENTRALIZED POSTAGE - 74140
FUNDING SOURCE: STORES/PRINTING
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR 0 0 0
CENTRALIZED POSTAGE 0 0 0
INTERNAL AUDIT - 74300
FUNDING SOURCE: GENERAL
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
SUPPLIES AND SERVICES 0 0 0
INTERNAL AUDIT 0 0 0
UTILITY BILL/PARKING TKTS- 74700
FUNDING SOURCE: GENERAL
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
EQUIPMENT 736 1,320 850
SUPPLIES AND SERVICES 319,050 329,717 323,533
WAGES AND BENEFITS 530,274 549,368 564,960
UTILITY BILL/PARKING TKTS 850,060 880,405 889,343
METER READS/SERVICE - 74710
FUNDING SOURCE: WATER UTILITY OPERATION
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
EQUIPMENT 0 8,330 0
-77-
Recommended Expenditure Budget Report by Activity & Funding Source
74 - FINANCE DEPARTMENT
SUPPLIES AND SERVICES 12,912 13,835 14,240
WAGES AND BENEFITS 143,525 152,442 156,422
METER READS/SERVICE 156,437 174,607 170,662
DEBT SERVICE - 74720
FUNDING SOURCE: DEBT SERVICE
Account FY16 Actual Expense FY17 Adopted Budget FY18 Recomm'd Budget
DEBT SERVICE 0 208,158 202,906
DEBT SERVICE 0 208,158 202,906
FINANCE DEPARTMENT TOTAL $2,502,554.46 $3,182,808.00 $2,919,049.00
-78-
C I T Y O F D U B U Q U E , I O W A
DEPARTMENT DETAIL - PERSONNEL COMPLEMENT
74 FINANCE DEPARTMENT
FY 2016 FY 2017 FY 2018
FD JC WP-GR JOB CLASS FTE BUDGET FTE BUDGET FTE BUDGET
61010 Full Time Employee Expense
100 2380 GE-42 FINANCE DIRECTOR 1.00 $90,296 1.00 $92,248 1.00 $111,793
100 1360 GE-37 ASSISTANT FINANCE DIRECTOR 1.00 $87,292 1.00 $89,174 1.00 $73,757
100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $70,470 1.00 $71,965 1.00 $73,123
100 1060 GE-30 ACCOUNTANT 2.00 $119,082 2.00 $109,693 2.00 $117,276
100 4160 GE-30 PURCHASING COORDINATOR 1.00 $52,001 1.00 $55,978 1.00 $60,028
640 4980 NA-49 WATER METER INSPECTOR 1.00 $53,450 1.00 $54,567 1.00 $55,421
100 1020 OE-06 ACCOUNT CLERK I 3.00 $132,623 3.00 $136,656 3.00 $139,742
100 1760 OE-05 CASHIER (FINANCE)5.00 $204,118 5.00 $208,055 5.00 $213,968
TOTAL FULL TIME EMPLOYEES 15.00 $809,332 15.00 $818,336 15.00 $845,108
61020 Part Time Employee Expense
100 3780 GE-28 PAYROLL SPECIALIST 0.70 $36,973 0.70 $37,768 0.70 $38,376
100 4440 GE-25 SECRETARY 0.75 $33,751 0.75 $34,483 0.75 $31,657
640 5040 OE-07
WATER METER
SERVICEWORKER 0.80 $37,611 0.80 $38,370 0.80 $40,301
TOTAL PART TIME EMPLOYEES 2.25 $108,335 2.25 $110,621 2.25 $110,334
61030 Seasonal Employee Expense
100 2840 NA-38 FINANCE INTERN-SEASONAL 0.49 $12,592 0.49 $12,861 0.49 $13,068
TOTAL SEASONAL EMPLOYEES 0.49 $12,592 0.49 $12,861 0.49 $13,068
TOTAL FINANCE DEPARTMENT 17.74 $930,259 17.74 $941,818 17.74 $968,510
-79-
CITY OF DUBUQUE, IOWA
ACTIVITY PERSONNEL COMPLEMENT SUMMARY
FY 2016 FY 2017 FY 2018
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 $81,266 0.90 $83,023 0.90 $100,614
10074100 61010 100 1360 GE-37 ASSISTANT FINANCE DIRECTOR 1.00 $87,292 1.00 $89,174 1.00 $73,757
10074100 61010 100 4160 GE-30 PURCHASING COORDINATOR 1.00 $52,001 1.00 $55,978 1.00 $60,028
10074100 61010 100 1020 OE-06 ACCOUNT CLERK I 2.00 $87,574 2.00 $90,662 2.00 $93,007
10074100 61010 100 1060 GE-30 ACCOUNTANT 1.50 $89,504 1.50 $85,462 1.50 $86,168
Total 6.40 $397,637 6.40 $404,299 6.40 $413,574
Accounting/Payroll/Treasury-PT General Fund
10074100 61020 100 3780 GE-28 PAYROLL SPECIALIST 0.70 $36,973 0.70 $37,768 0.70 $38,376
10074100 61020 100 4440 GE-25 SECRETARY 0.75 $33,751 0.75 $34,483 0.75 $31,657
Total 1.45 $70,724 1.45 $72,251 1.45 $70,033
Accounting/Payroll/Treasury-Seasonal General Fund
10074100 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.49 $12,592 0.49 $12,861 0.49 $13,068
Total 0.49 $12,592 0.49 $12,861 0.49 $13,068
Utility Billing/Parking Tickets- FT General Fund
10074700 61010 100 2380 GE-42 FINANCE DIRECTOR 0.10 $9,030 0.10 $9,225 0.10 $11,179
10074700 61010 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $70,470 1.00 $71,965 1.00 $73,123
10074700 61010 100 1060 GE-30 ACCOUNTANT 0.50 $29,578 0.50 $24,231 0.50 $31,108
10074700 61010 100 1760 OE-05 CASHIER (FINANCE)5.00 $204,118 5.00 $208,055 5.00 $213,968
10074700 61010 100 1020 OE-06 ACCOUNT CLERK I 1.00 $45,049 1.00 $45,994 1.00 $46,735
Total 7.60 $358,245 7.60 $359,470 7.60 $376,113
Meter Reads/Service - Water Fund
64074710 61010 640 4980 NA-49 WATER METER INSPECTOR 1.00 $53,450 1.00 $54,567 1.00 $55,421
64074710 61020 640 5040 OE-07 WATER METER SERVICEWORKER 0.80 $37,611 0.80 $38,370 0.80 $40,301
Total 1.80 $91,061 1.80 $92,937 1.80 $95,722
TOTAL FINANCE DEPARTMENT 17.74 $930,259 17.74 $941,818 17.74 $968,510
-80-
PRGRM/
DEPT PROJECT DESCRIPTION FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 TOTAL PAGE
FINANCE
General Government
Major General Ledger Software
Upgrade $—$—$—$—$10,000 $10,000 387
Total - Finance Department $—$—$—$—$10,000 $10,000
FINANCE DEPARTMENT
Fis a' u et
City Council Budget Hearing
Monday, February 13, 2017
Jean Nachtman, CPA, CPFO-Finance Director
Tami Lansing, CPA, CPFO-Asst. Finance Director
Rose Hoerner -Utility Billing Supervisor
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.
FINANCE
DEPARTMENT
PARTNERSHIPS
To meet the standards of extemal 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.
PLANNING
The Finance Department works with all City
Departments and Divisions to ensure all
internal and extemal 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
2
Utility Billing I
Supervisor
Utility
Account
Clerk
kl Full Time
Cashiers
Finance Director I
iPart Time Confidential
Account Clerk
Assistant Finance
Director
!Purchasing
Coordinator
FT&1PT
Service
Worker
2 Full Time
Accountants
2 Full Time
Account
Clerks
PT Payroll
Specialist
PT Intern
FINANCE
Preserve the City's strong financial condition
through responsible financial strategies and
effective management of City resources
4
FINANCE
• Maintain public confidence
• Invest funds for safety,
liquidity & return
• Offer electronic options for
efficiencies sustainability
• Provide on-line access:
Open Expenses
Fiscal Year Ended 2016
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
'1IIr
UTILITY BILLING
Provide quality service to utility customer through
prompt response to customer requests, accurate
receipting, recording, and safekeeping customer
accounts
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UTILITY BILLING
• DBQIQ
• Accurate and timely billings
• E -billing
• Online Payments
water
management
HIGHLIGHTS OF THE PAST YEAR
FINANCE
• GFOA Certificate of Excellence for Financial
Reporting
• Unmodified audit opinion
• Investment Policy Recertified
Govunmcn: Finarce Otliu a A;aoclaton
Certificate of
Achievement
for Excellence
in Financial
Reporting
City of Dubuque
Iowa
Far n. Cc, ,xehensivc Aanuul
Fiarncirl Rop+rt
tortic FlseA Yaw Ecded
June 30, 2015
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HIGHLIGHTS OF THE PAST YEAR
FINANCE
• Personnel Changes
• ProjectlD
UTILITY BILLING
• Twin Ridge and Key West Customers
FUTURE INITIATIVES
FINANCE
• Purchase order & accounts
payable workflow
FUTURE INITIATIVES
FINANCE
• RFP for audit services
• Increase participation by employees, vendors
and utility customers in e -options
• On line payment option for miscellaneous billing
customers.
11
FUTURE INITIATIVES
UTILITY BILLING
• Expand paperless billing
• Service expanded customer base
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ck water counts
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RECOMMENDED CAPITAL
IMPROVEMENT PROJECT
Grant Management Software
• Annual Maintenance -$33,000
• Installing & Training -$13,000
r
O• •ortunities