Fiscal Year 2010_Citizens Guide_Recommended1
MOIST ALE
SMALL CIT
All-America City
THE UNITED STATES
DONEBEIKEOFNUMIRS
2007
Citizen's Guide
Recomtnended for Fiscal Years 2010-2014
CITY of DUBUQUE, IOWA
CITIZENS GUIDE
to the
RECOMMENDED
FISCAL YEAR 2009/10 Budget
CITY COUNCIL
Roy D. Buol, Mayor
Karla A. Braig
Ric W. Jones
David T. Resnick
Joyce E. Connors
Kevin J. Lynch
Dirk N. Voetberg
ADMINISTRATIVE STAFF
Michael C. Van Milligen
Cynthia M. Steinhauser
Teri H. Goodmann
Jennifer M. Larson
Kenneth J. TeKippe
Rick J. Till
Juanita A. Hilkin
Liz A. Willems
Ella M. Soppe
Jessica R. Kurt
Cori L. Burbach
City Manager
Assistant City Manager
Assistant City Manager
Budget Director
Finance Director
Financial Analyst
Office Manager
Secretary
Secretary
Secretary
Management Intern
TABLE OF CONTENTS
TABLE OF CONTENTS
Citizens Guide to the Recommended Fiscal Year 2010 Budget
Page
GFOA distinguished Budget Presentation Award July 1, 2008. 11
City Council's FY 2010 Budget Hearing Schedule 13
The Dubuque Community — Miscellaneous Statistics 15
The Dubuque Community — Services Provided to Citizens / Major Employers 16
Dubuque 2024 Vision Statement, City Council Five -Year Goals, City Council
Policy Agenda 2008 -2010 and Management Agenda for 2008 -2010 17
Linking Long- and Short -Term Goals 19
Budget Message
Budget Introduction 27
FY 2010 Budget Transmittal Memo 29
General Information
Differences of FY 2010 Recommended Budget from
FY 2010 Budget and Fiscal Policy Guideline Recommendations 73
City Manager's Guiding Principles of the Management Philosophy 74
City of Dubuque Organizational Chart 75
City of Dubuque Mayor and City Council 76
City of Dubuque Management 77
City of Dubuque Boards and Commissions 78
City of Dubuque Awards & Recognition 79
Partnerships and Contracted Services 82
Summary of Recommended Decision Packages 85
Full -Time Equivalent Personnel Changes in Recommended FY 2010 Budget 94
Budget Overviews
FY 2010 Recommended Budget Fact Sheet 99
Summary of Total Revenue and Expenditures — All Funds 100
Budget Overviews (cont.) Page
Revenue Highlights 101
Revenue Category Explanations 104
Expenditure Highlights 110
Costs of Municipal Services 113
FY 2010 Rates and Comparisons 114
How Your Property Tax Rate and Payment are Split — Pie Chart 116
FY 2010 Recommended Tax Rate and Tax Levy and Tax Rate Comparison 117
Valuation Growth 118
Comparison of Taxable Value Per Capita 119
Impact of Budget on Classes of Property 120
Street Construction Improvement Program - Overview 123
Personnel Complement Summary — FY 1981 -FY 2010 124
Personnel Complement Summary by Department — FY 1981 -FY 2010 125
Financial Summaries
How Your City Share of Property Taxes are Distributed — Pie Chart 131
Net Operating Budget in Funds Including Tax Levy Revenue, by Department 132
Distribution of City Portion of Property Tax Payment — Residential Property Example 133
Budgeted Revenue by Category — Pie Chart 134
Summary of Total Revenues by Revenue Category 135
Where the Money Comes From — Pie Chart 136
Summary of How Budgeted Expenditures are Funded - by Source of Income 137
How the Money is Spent — Pie Chart 139
Summary of Total Expenditures by Department and State Program 140
FY 2010 Grand Total Expenditure Summaries 142
- Major Category of Expenditure
- Operating Expenditures by Fund
- Capital Expenditures by Fund
- Operating Budget by Major Expenditure Categories and Department
and Capital Budget by Department
- Operating Budget by Major Expense Categories by Fund and Department
Financial Summaries (cont.) Page
Fund Balance, Income, and Expense Summary — FY 2010 148
Distribution of Community Development Block Grant Funds
FY 2010 Annual Action Plan 155
Debt Summaries Page
General Obligation Debt and Debt Capacity
Summary of Bonded Indebtedness — FY 2009 -2010 165
Statutory Debt Capacity 167
Debt Limit Comparison for Ten Largest Iowa Cities 168
Capital Budget
Capital Improvements Program and Operating Impacts 171
City Manager's Fiscal Year 2010 -2014 Capital Improvement
Program Budget Message 177
Recommended Capital Improvement Program Summary —
Fiscal Years 2010 -2014 204
Appendices
Overview of Budgeting 235
- Budget Accounting Basis
- Fund Accounting Basis and Fund Listing
Key Terms for Understanding Dubuque's Budget 246
BudgetGlossary .......................................................... ............................... 248
Fiscal Year 2010 Budget and Fiscal Policy Guidelines 255
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of Dubuque, Iowa, for its
annual budget for the fiscal year beginning July 1, 2008. In order to receive this award, a
governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guides, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility
for another award.
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This year could be the biggest job creation year in the last 50 years. Many projects are
underway, i.e., Hormel Foods and IBM, and some important ones are being worked on
by the Greater Dubuque Development Corporation.
Mayor Buol and the City Council met in September 2008 to establish the Missions,
Visions, Goals and Priorities for the community. These are the foundation of the City's
work plan and this budget recommendation:
Our Vision for the Community
Dubuque is a city of...
• History
• Beauty
• Opportunities
• Excitement
Dubuque Vision 2024
Dubuque is a progressive, sustainable city with a strong diversified economy and
expanding global connections.
The Dubuque community is an inclusive community celebrating culture and heritage
and has actively preserved our Masterpiece on the Mississippi.
Dubuque citizens experience healthy living and active retirement through quality livable
neighborhoods and an abundance of fun things to do; and are engaged in the
community, achieving goals through partnerships.
Dubuque City government is financially sound, providing services with citizens getting
value for their tax dollars.
City of Dubuque Mission Statement
The City's Mission is to deliver excellent municipal services that support urban living,
plan for the community's future and facilitate access to critical human services which
result in financially sound government and citizens getting services and value for their
tax dollar.
City Council Goals 2014:
• Diverse, Strong Dubuque Economy
• Sustainable City
• Planned and Managed Growth
• Improved Connectivity, Transportation and Telecommunications
• Partnering for a Better Dubuque
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City Council Goals -Policy Agenda 2008-2010:
Top Priority
• Workforce Development Strategy
• Warehouse District: Redevelopment
• Port of Dubuque: Development
• Sustainability Plan: Development, Direction and Implementation
• Street Program: Continuation and Funding
• Public Transportation Model: Needs Assessment and Plan
High Priority
• Development Standards Green: Policy Direction
• Unified Development Code: Development
• Rental Licensing and Standards: Direction and Actions
• Downtown Master Plan
• Neighborhood Investments: Next Steps
Management Agenda 2008-2010:
Top Priority
• Industrial Riverfront Leases (Including Kerper Boulevard, 7m 12~n 16~n): Policy
Direction and Actions
• National Trust Office of Sustainability: Memo of Understanding on Best Practice
Model: Commitment and Funding
• Bee Branch Project: Decide on Design
• Every Child, Every Promise: City Actions
• Southwest Arterial: Direction
High Priority
• Washington Neighborhood Plan (Incorporation of Sustainability Concepts)
• ADA Actions: Continue Implementation and Education
• Envision 2010 Projects: City's Participation
• Library: Direction and Funding
• Airport Master Plan: Implementation
Management in Progress 2008-2010:
• Petroleum Plume Remediation: Monitoring
• Grand River Center -Maintenance Level: Monitoring and Performance
Accountability
• Sustainability Coordinator: Hiring
• Baseline for Carbon Footprint (City Organization)
• Carbon Disclosure Project
• National, Regional and State Organizations for Sustainability: Participation
• Infrastructure Assessment and Upgrade Plan
• Parking Needs Study: Adoption and Implementation
• Shot Tower Renovation Phase 1
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• Police Traffic Unit: Development and Funding
• Franchise Fee -Direction
• Art on the River
Major Project 2008-2010:
• Dubuque Industrial Center West
• Transient Boat Dock -Main Channel
• Water Pollution Control Plant Facility
Meeting some of these priorities will be especially challenging in this budget
recommendation because of some of the economic realities facing the City.
While the local economy appears to still be strong, the following decrease in revenues
was noted in last year's budget:
• 20.9°k gaming market share reduction to Dubuque Greyhound Park & Casino
due to the Diamond Jo expansion.
- Impacts both the 1 °k lease revenue as well as the annual DRA distribution by
a projected total of $21.4 million over the next five years, of which $5.5 million
is a reduction to operating and $15.9 million reduction to CIP. In Fiscal Year
2009, the expected loss to the operating budget is $246,858. This is
anticipated to increase to $781,165 in Fiscal Year 2010.
• Electric and Gas Franchise Fee is currently under litigation, which restricts the
City from increasing the fee collected until the outcome of the case is known.
• Federal Urban Development Action Grant (UDAG) Funds will be completely
spent in Fiscal Year 2011, and it will be necessary to shift previously budgeted
economic development expenditures of $460,748 from the UDAG Fund to the
General Fund.
These two additional items will affect future budgets:
- Losing additional $5.5 million from DRA lease over 5 years.
- Potentially losing Diamond Jo 50¢ head tax in Fiscal Year 2011.
Several things have happened and several budget changes have occurred that mitigate
the effect of the negative impacts on the budget:
• Reduction by the Municipal Fire and Police Retirement System of Iowa of the
City contribution for Police and Fire Retirement from 18.75°k to 17.00°k, which is
a savings of $110,387 in the General Fund.
• Reduction of City portion of health insurance contract from $715 per contract to
$665 per contract due to favorable experience in claims and increased health
insurance reserve fund balance. This is a savings of $211,093 in the General
Fund.
• The Dubuque Racing Association believes that with their $10 million renovation
plan and their new management structure, they will be in a position to begin
making distributions again in Fiscal Year 2012, which will help future Capital
Improvement budgets.
• The timing of capital projects and the costs of the implementation of the Drainage
Basin Master Plan and the City's Stormwater Management Program will avoid an
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Dubuque has the lowest property taxes per capita for the City portion of the property tax
bill in the State for the comparison cities. The highest ranked city (West Des Moines -
$895) is 179°k higher than Dubuque's rate, and the average ($597) is 86°k higher than
Dubuque.
From an historical perspective, the Fiscal Year 1987 City of Dubuque City portion of the
property tax rate was $14.58. The Fiscal Year 2010 recommended property tax rate is
$9.86. The Fiscal Year 1987 rate was 32°k higher than the Fiscal Year 2010
recommended rate.
The taxable value of residential realty will be 45.5893°k of assessed value in Fiscal
Year 2010, compared to 44.0803°k in Fiscal Year 2009. This percentage is also applied
to farm dwellings. No adjustments were ordered for commercial, industrial, railroad and
utility property because there were not sufficient increases in values to qualify for
reductions. These properties are assessed on the basis of their market value.
Agricultural property will be limited to 93.8568°k of the assessed value in Fiscal Year
2010, compared to 90.1023°k in Fiscal Year 2009. Agricultural property, excluding
agricultural dwellings, is assessed according to its productivity rate.
Overall, taxable property values in the City of Dubuque grew 4.09°k in Fiscal Year 2009.
If the City of Dubuque just maintained the Fiscal Year 2009 property tax rate ($9.9690),
the average homeowner would see a property tax increase for the City portion of their
property tax bill of over 1.13°k after the State required Residential Rollback.
The recommended property tax rate for Fiscal Year 2010 of $9.86 per thousand dollars
of assessed valuation (a 1.1 °k rate decrease) will be a 0°k increase ($0) in property
taxes for the average homeowner.
The average commercial property taxpayer will see a 0.85°k ($30.22) decrease.
The average industrial property taxpayer will see a 1.12°k ($66.73) decrease.
There will be a $1 million increase in the City's cash reserves.
A further historical comparison of Dubuque property taxes for the City portion of the tax
bill follows on the next page.
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CITY OF DUBUQUE
HISTORICAL TAX RATE AND COST COMPARISONS BY CLASS OF PROPERTY
RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL - 1987 - 2010
Residential Commercial Industrial
Net Net
Property Net Property Property
FY Tax Rate % Tax % Tax % Tax
2010 9.8577 -1.12% 538.07 0.00% 3,524.49 -0.85% 5,909.71 -1.12%
2009 9.9690 -3.37% 538.07 5.41% 3,554.71 -3.63% 5,976.44 -3.37%
2008 10.3169 3.37% 510.45 2.72% 3,688.64 4.26% 6,184.95 3.37%
2007 9.9803 2.90% 496.93 -1.52% 3,538.03 12.23% 5,983.21 2.90%
2006 9.6991 -3.70% 504.62 1.90% 3,152.52 -5.89% 5,814.61 15.46%
2005 10.0720 -1.96% 495.21 0.40% 3,349.90 2.18% 5,036.00 -1.96%
2004 10.2730 0.60% 493.26 1.54% 3,278.42 2.89% 5,136.52 0.60%
2003 10.2120 -5.10% 485.79 -5.00% 3,186.27 9.48% 5,106.00 -5.10%
2002 10.7608 -2.77% 511.37 0.00% 2,910.24 -2.77% 5,380.40 -2.77%
2001 11.0671 3.28% 511.38 0.00% 2,993.08 2.01% 5,533.55 3.28%
2000 10.7160 -3.23% 511.38 -0.17% 2,934.21 -0.60% 5,358.00 -3.23%
1999 11.0734 -2.87% 512.25 0.00% 2,952.03 7.80% 5,536.70 -2.87%
1998 11.4011 0.17% 512.25 -0.71% 2,738.43 2.97% 5,700.56 0.17%
1997 11.3815 -3.40% 515.91 -0.42% 2,659.36 9.01% 5,690.75 -3.40%
1996 11.7821 0.00% 518.10 -0.87% 2,439.60 0.00% 5,891.05 0.00%
1995 11.7821 -6.54% 522.65 2.43% 2,439.60 8.42% 5,891.05 -6.54%
1994 12.6059 0.86% 510.24 0.30% 2,250.15 0.86% 6,302.95 0.86%
1993 12.4989 -2.15% 508.73 5.19% 2,231.05 -2.15% 6,249.45 -2.15%
1992 12.7741 4.14% 483.63 3.58% 2,280.18 4.14% 6,387.05 4.14%
1991 12.2660 4.94% 466.92 3.77% 2,189.48 4.94% 6,133.00 4.94%
1990 11.6891 -0.95% 449.94 -0.89% 2,086.50 -0.95% 5,844.55 -0.95%
1989 11.8007 -15.41% 453.98 -11.40% 2,106.42 -15.43% 5,900.35 -15.41%
1988 13.9500 -4.33% 512.38 -1.87% 2,490.61 -3.15% 6,975.00 -4.33%
1987 14.5819 522.17 2,571.50 7,290.95
Avg Change Per Yr -1.59% 0.19% 1.56% -0.76%
RECAP
(1987 - 2010):
Residential Commercial Industrial
Net Net Net
Property Property Property
FY Tax Rate % Tax % Tax % Tax
2010 9.8577 -32.40% 538.07 3.04% 3,524.49 37.06% 5,909.71 -18.94%
1987 14.5819 522.17 2,571.50 7,290.95
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You can see over a 24-year period, since the citizens passed by referendum a local
option sales tax of 1 °k with 50°k dedicated to property tax relief, the changes to property
taxes.
The $9.8577 rate recommended in Fiscal Year 2010 is a 32.40°k decrease from the
Fiscal Year 1987 rate of $14.58, for an average decrease of 1.59°k per year.
The property tax payment of the average residential property has increased 3.04°k
($15.90), for an average increase of 0.19°k (72¢) per year.
The property tax payment of the average commercial property has increased 37.1 °k
($952.99), for an average increase of 1.56°k ($44.69) per year.
The property tax payment of the average industrial property has decreased 18.94°k
($1,381.24), for an average decrease of 0.8°k ($59.75) per year.
The City faces some significant financial challenges over the next several years, with
property tax increases for the average homeowner projected at 9.21 °k in Fiscal Year
2011, 8.19°k in Fiscal Year 2012, 6.16°k in Fiscal Year 2013 and 7.59°k in Fiscal Year
2014. The City must continue to identify operational efficiencies to give the taxpayer the
best value for their investment, but the City must also identify additional revenue
opportunities. One greatly under-utilized asset the City has is the land, especially on
the riverfront, that is owned by the City and leased out for private use. Fifty years ago
the City Dock Commission negotiated leases at a fraction of market value. Should the
City be able to start getting the true market value of these properties, the City could
realize millions of dollars in additional general fund operating income.
State law exempts certain types of properties -including religious institutions, war
veterans' associations, retirement and nursing homes, educational institutions, other
charitable institutions and racetracks -from paying property taxes. Government
property (state, federal and municipal) is also exempted. Each exemption is limited to
320 acres and must be filed with the city assessor. If these types of property take up an
increasing share of city property, exemptions can reduce the city tax base and lower
cities' abilities to raise revenue.
The following table uses data from the Department of Revenue on the value of tax-
exempt property in Iowa and from the Department of Management on total taxable
values to estimate the share of the city tax base taken up by exempt property. Values
from the eight cities in Iowa that have a city assessor's office are reported below. Cities
vary in the amount of property located within their boundaries that is exempt from
property taxes. Only 5 percent of Ames property is exempt from property taxes, while
just over 20 percent of property in Dubuque is exempt.
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STORMWATER FEE
Fiscal Year 2010 will be the second fiscal year that the Stormwater User Fee Fund is
recommended to be fully funded by stormwater user fees. The General Fund will
continue to provide funding for the stormwater fee subsidies that provide a 50°k subsidy
for the stormwater fee charged to property tax exempt properties, low-to-moderate
income residents, and residential farms. The schedule of the proposed rate increases
in Fiscal Year 2010 is as follows:
FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Previously $4.00 $5.00 $5.50 $6.35 $7.00 $7.00
Projected Rates
Proposed Rates $4.00 $4.00 $5.25 $5.60 $6.85 $6.90
The topography of Dubuque and the limestone bluffs and outcroppings make Dubuque
a beautiful place, but this, and the close proximity to the Mississippi River, provides
unique stormwater management issues that are more expensive to deal with than in
other communities. Efforts to keep the Mississippi River out create problems when
stormwater from rain events is trapped in the community.
While it had been previously projected that the Stormwater Fee in Fiscal Year 2010
would rise to $5.00, this budget calls for no increase over the Fiscal Year 2009 $4.00
fee.
The $4.00 monthly fee in Fiscal Year 2010 will make Dubuque the second highest in the
State, behind Des Moines at $6.43. Fiscal Years 2011-2014 stormwater rates were
also decreased from what was previously projected.
REFUSE COLLECTION
I am recommending a 2.4°k increase in the refuse collection rate, going from $10.35 per
month to $10.60 per month, fora 25¢ increase.
COST OF CITY SERVICES
In Fiscal Year 2010, the average homeowner will pay $23.75 more for City services,
including property taxes, sanitary sewer, water, refuse and stormwater, than in 1995 -
an average increase of just $16.71 per year.
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Fiscal Benchmarks
Dubuque's Rankings among
Iowa's 10 Largest Cities
ISSUE RANK
Property Tax Rate (Lowest) #1 of 10
Water Rate (Lowest) #1 of 7
Sanitary Sewer Rate (2"d Lowest) #2 of 10
Refuse Collection Rate (Lowest) #1 of 10
Stormwater Rate (2"d Highest) #19 of 20
As you can see, the City of Dubuque is very competitive among the ten cities in the
State of Iowa with a population that exceeds 50,000. I would like to show you how
much money this saves Dubuque taxpayers when compared to the average of the other
nine cities, and to the highest cost in each category (property tax, water, sanitary sewer,
stormwater and refuse collection).
Fiscal Benchmarks
Savings to Average Homeowners
Current Annual If Equal to the Highest
Dubuque Cost Large Iowa City
Property Tax $ 538.07 $1,021 (+$483)
Water Fee $ 208 $ 330 (+$122)
Sanitary Sewer Fee $ 227 $ 433 (+$206)
Stormwater Fee $ 48 $ 77 (+$ 29)
Refuse Fee $ 127 $ 258 (+$131)
Total Annual Cost $1 ,148 $2,119 (+$971)
These savings put almost $19 million back into the local
economy annually; compared to if the City of Dubuque charged
the highest fee of the comparable cities.
ANNEXATION
The City of Dubuque has voluntary annexed approximately 5,031 acres of property
since 1995, including a new 643 acres annexation this year along Middle Road west of
Seippel Road. While some of these areas have been developed into City-owned
industrial parks, much of the areas remain undeveloped. However, the City continues
to prepare for their development.
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Additional Police Officers
With the Police Department's crime strategy, Territory Accountability Design, in full
implementation, the department projects the need to increase Dubuque's current six
patrol territories to seven as new areas of the City are annexed and developed. To add
a seventh territory, five additional police officers are needed.
Partly in response to this need, the Police Department developed a Sworn Officer Plan
last year, which proposed the addition of 15 sworn police officers over alive-year
period, with the first five (three Police Officers and one Police Corporal acting as a
Section 8 Investigator) approved in Fiscal Year 2008, and four more added in the Fiscal
Year 2009. An additional three Police Officer positions will be added in Fiscal Year
2010. The plan's staff increases will create sufficient staffing to establish an additional
patrol territory in Fiscal Year 2010.
Additional Snow Plow Drivers and Snow Plow Route
Dubuque's expansion will also increase the number of streets and roads that must be
maintained by the City's Public Works Department. In order to maintain the current
level of street maintenance, street cleaning, and snow and ice control to all areas of the
City, the Public Works Department requested the addition of a snow plow driver in
Fiscal Year 2009 and another is expected to be requested in a future year. Two drivers
are needed to staff a route 24 hours a day in a snow event. The Public Works
Department plans to create another snowplow route with these two employees as
annexation and development dictates. In the warm months, this position will be
assigned to the Leisure Services Department to maintain City parks and landscaping in
the Washington Neighborhood, Port of Dubuque, Iowa Street and the Locust Street
connector. In Fiscal Year 2009, the Public Works Department also began using Refuse,
Recycling and Yard Waste Collection employees at the end of their collection routes
and on overtime to assist in snow removal duties.
New Fire Station
A Fire and Emergency Service Response Study was completed in November 2006 by
the Matrix Consulting Group. The report stated, "As development occurs, the City
should add one additional station and relocate one current station to accommodate the
increase in Fire Department workload. This scenario would consist of adding a station
at or near Chavenelle Road to provide service to the west side of the City." To act on
this recommendation, a CIP budget item was created to provide funds to begin
preparing a site, with design of the facility anticipated in Fiscal Year 2014. In fall 2007,
the City Council approved a purchase agreement with Dubuque Initiatives for 1.8 acres
along the Northwest Arterial in the Dubuque Industrial Center to provide a site for a new
West End fire station.
Water and Sanitary Sewer Service
The City is in the process of extending sanitary sewer and water service into new
development areas or recently annexed areas as part of pre-annexation agreements.
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• In 2003, a new water main was activated from Highway 20 north on the east side
of the Northwest Arterial to John F. Kennedy Road then west to a new 1.25
million gallon water tower located at the Dubuque Soccer Complex. By
constructing this tower, it allowed growth to take place for residential, commercial
and industry to the west of the community.
• Funds have been reserved for a project to conduct a water consumption study in
the Roosevelt Road and Industrial Park West areas to evaluate the timetables
that additional water towers should be built in these areas. The project includes,
as needed, a new one million gallon water tower after 2011.
• To date, both sanitary sewer and water service have been extended through the
Dubuque Industrial Center West, along Seippel Road to the north edge of the
Callahan subdivision. Funds are budgeted in the current year to extend service
to the 700-acre west-side annexation area, as well as the 270-acre Corey/Herrig
development on the northwest side of Dubuque. Additionally, service will be
extended, in phases over the next two years, to the 280-acre McNamer
residential property on North Cascade Road on the south side of Dubuque.
Additional funds are available to extend water and sewer service to the 643 acres
annexed this year and to other areas under consideration for annexation. The
City is spending in excess of $2 million to replace much of the North Fork Catfish
Creek Sanitary Sewer Line.
RESPONSE TO DOWNTOWN NEIGHBORHOOD ISSUES
The Washington: Revitalize! initiative was developed beginning in October 2004, and
introduced in a public kick-off event in June of the following year. This initiative included
a 16-point "strategy" to address neighborhood concerns. Key recommendations
included the following:
• encourage homeownership
• encourage a mix of household incomes
• form a private lender mortgage lending fund, offering subsidized financing to
homebuyers within the neighborhood
• assist in formation of a representative neighborhood association
• target blighted buildings for improvement, notably the Casket Factory
• target additional code enforcement to improve the appearance and condition of
housing
• promote public safety, with the leadership of the COP Program
• build the capacity of non-profits to provide affordable housing and needed
supportive services to families
• encourage rebuilding of Prescott School, as a "community-centered" school,
serving as a resource to families and parents in the neighborhood
• develop a park for neighborhood children
• create a "neighborhood vision," developed from a consensus of stakeholder
interests
• create a comprehensive neighborhood plan, to guide future development and
public investment
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• "re-market" the image of the neighborhood, by developing a marketing plan
emphasizing the neighborhood's assets and attributes.
As of December 2008, the City can point to many successes in the implementation of
this strategy, among them:
• an $11 million Prescott charter elementary school, representing a commitment
from the Dubuque Community School District to downtown neighborhoods,
families and children
• a $250,000 City investment in the Prescott 'neighborhood resource center'
• the Washington Neighborhood Association, formed in 2005 and now one of the
most active associations in the City -six neighborhood clean-ups have been
held to-date
• renovation of the Casket Factory building into Washington Court, with 36
apartments - a $6 million historic preservation project that has garnered State
awards
• as part of the Washington Court project, development of the Crescent
Community Health Center, with federal funding support secured and an array of
health and dental services offered to lower-income residents
• City assistance to the Washington Court and Health Center projects totaling
more than $1.1 million, including removal of four homes on Elm Street and
construction of a City-owned parking lot for the Health Center, as well as direct
investment in construction of the housing project and health center facilities.
• Orange Park, sited in the center of the Neighborhood, offering a safe play area
for young children, representing a $320,000 City investment
• over $2.1 million in homeowner lending activities, with conversion of nine former
rental and/or vacant houses to homeowner occupancies, and 23 new
homeowner families in the neighborhood
• commitment of a $1 million low-interest mortgage loan fund from DB&T, offering
the possibility of first-time homeownership to lower-income families
• expansion of the Community Oriented Policing (COP) unit, adding officers on the
street and developing relationships with neighborhood residents
• a partnership between the Housing Department and Dubuque Bank & Trust to
acquire vacant-abandoned properties, then recruit homeowner families to
rehabilitate and reoccupy them. DB&T has purchased 10 homes to-date.
• non-profits such as the Multicultural Family Center, the Four Mounds-HEART
Program, the Crescent Health Center, Project Concern, Davis Place and
Manasseh House providing housing, services and hope to neighborhood
residents
• a Washington visioning process, completed as a first step toward agreement on
a plan for the future of the neighborhood. This project received a "Grassroots
Planning" award from the Iowa Chapter of the American Planning Association
(APA.)
• a full-time housing inspector hired to perform inspections in the neighborhood
and respond to citizen requests for service
• initiation of a comprehensive strategic planning process for the neighborhood,
including retaining the services of a consulting firm, formation of a citizens
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planning group and holding several neighborhood workshops to obtain resident
input
• a full-time investigator for the Section 8 Program hired, with the appointment of a
Police corporal from the COP unit
• units in the historic row house apartments building adjacent to the Washington
Court project purchased by the Housing Department and DB&T, with the intent to
convert them to condominiums and sell to moderate-income households
• the apartment building on White Street, purchased by the City from the School
District, sold to a developer. This is now being converted into town homes, to be
marketed to "young professional" downtown workers, as part of a $700,000
renovation.
• HEART Program students and staff working on a City-owned house on East 15th
Street, as part of the Program's expansion of activities within the neighborhood.
HEART received a 1000 Friends of Iowa award for historic rehabilitation of four
homes on Washington Street. All were sold to lower-income, first-time buyer
families, including Section 8 Program renter households.
• Fire Department inspections of all commercial properties in the neighborhood
completed over the summer months
• the Lead Paint Hazard Removal Program refunded with a $2.9 million HUD
grant, completing 13 housing units in the neighborhood. The Program was
recognized by the DuPont Corporation with a Best Practices award.
• the Kephart building purchased, an architectural firm hired, and a preliminary
conversion budget of $800,000 approved, to convert the former music store to
the new home for the Multicultural Family Center. An advisory governing board
is now being recruited.
• in partnership with Loras College, the Multicultural Family Center and the
Washington Neighborhood Association, the Housing and Information Services
Departments development of a program to donate used City computers for
Center use and for neighborhood families. Loras students will install the units in
homes of families selected to receive them
• the "Bridges Out of Poverty" trainings offered to new audiences; and the first
"Getting Ahead in a Just Gettin' by World" program class for consumers
completed, in partnership with the Rescue Mission. The Council approved funds
to send Housing staff and program graduates to a national certification training,
in order to deliver these programs to more persons in poverty -part of the City's
Project HOPE initiative.
• a $235,000 grant awarded to Dubuque's Housing Trust Fund by the Iowa
Finance Authority, to be used for rehabilitation and financing of owner-occupied
homes in the Washington Neighborhood
• the first alley-street lighting fixtures installed by Alliant, a new program promoting
public safety in the neighborhood
• 500 City refuse collection carts distributed to neighborhood homes, part of an
effort to combat chronic litter problems and complaints
• a partnership formed with the Boys and Girls Club, to provide free summer
lunches for neighborhood children. Meal sites at Comiskey Park and Prescott
School distributed over 1700 lunches in 2008.
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While these accomplishments represent progress, they are only part of the "solution" to
the many issues. Citizens and neighborhood residents perceive the need for a greater
degree of public safety and personal accountability from tenants and landlords. The
condition and appearance of housing is a constant source of complaint. The
Washington Neighborhood, with 70°k of the housing units renter-occupied, still suffers
from an instability caused by transience. Many neighborhood residents do not find
access to employment and educational opportunity. Young children need more
supported after-school activities, and families need advocates to access services and
realize their potential.
In the past three years, the Dubuque Police Department, through the budget process,
has been working to streamline and enhance crime-fighting abilities through effective
crime analysis and the deployment of personnel and resources. As part of the effort,
the department upgraded a patrol Corporal position to a patrol Lieutenant. During this
time the Department increased narcotics enforcement through the addition of a State
supervised 18-County Drug Task Force officer. As of July 1, 2006, funding for this
position moved from the State 18-County Drug Task Force to the Dubuque County Drug
Task Force, creating a third local drug task force officer.
The Community Policing Officers (COPS) supplement the department's crime-fighting
abilities through their close relationships with internal and external partners throughout
the downtown areas. To enhance this effort, the Community Policing Unit was
upgraded in Fiscal Year 2007 from a Corporal and three officers to a Captain and four
Corporals, to better serve those living in the downtown area and neighborhoods.
The City Council also approved the Fiscal Year 2008 addition of one new officer
position beginning July 1, 2007, bringing the City's sworn officer allocation from 94 to 95
officers. The City Council approved the police department proposal to create 14 new
police officer positions, in addition to this one new officer, over alive-year period. The
hiring began in April 2008 with four officers, as approved by the City Council in
December 2007 and continued with an additional four positions in Fiscal Year 2009.
Three will be hired in Fiscal Year 2010. Of these 14, four will be placed in patrol to
lessen the patrol deficit regarding the annual turnover rate of 5.67 officers and the 33-
weektraining cycle (13 weeks -Police Academy and 20 weeks -Field Training).
Additionally, as the City expands its boundaries through annexation, the five-year hiring
plan creates five positions to establish an additional patrol territory proposed in the third
year of the plan, Fiscal Year 2010.
One officer allowed the creation of a Corporal position that is assigned to the COP's, but
stationed at the Housing and Community Development Department as a Section 8
Housing Investigator.
There will be a new three-person traffic unit assigned to the Community Oriented
Policing Group. The purpose of the dedicated traffic unit is to comprehensively
coordinate, plan and monitor traffic safety efforts.
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One new officer will be assigned to the School Resource Officer Program. Currently,
there are three School Resource Officers assigned full-time to the Dubuque Community
School District. With the addition of three new schools to the district in the recent past,
the fourth officer offsets the additional workload. The sworn officer five-year plan
follows the table below:
FY2008 FY2009 FY2010 FY2011 FY2012 TOTAL
2 Patrol 1 Patrol 1 Patrol 1 Patrol 5
1 Patrol/Annex 1 Patrol/Annex 1 Patrol/Annex 1 Patrol/Annex 1 Patrol/Annex 5
Traffic/ Traffic/ Traffic/
1 COP Unit 2 COP Unit 1 SRO 3
Section 8
1 Investigator 1
5 4 3 2 1 15
The addition of these 15 sworn police officers follows the addition of 17 sworn police
officer positions since 1994, bringing the total department strength to 109 sworn
positions, an increase of 42°k.
In addition to these efforts, the police department has developed a new crime strategy,
implemented in the fall of 2006. The strategy "Territory Accountability Design" or TAD is
designed to meet new challenges. Simple in design, this crime strategy (Territory
Accountability Design) enables police, through computer aided crime analysis, to
identify trouble spots, distinguish emerging crime patterns and target the appropriate
resources to strategically fight crime in a comprehensive manner.
Currently, the police department patrol area is divided into six patrol territories. As
crime patterns and/or safety concerns emerge, the Territory Lieutenant addresses the
concerns with the District Captain. In consultation, extra resources are applied beyond
the daily assignments through the allocation of resources through a Special Operations
request.
Through the Territory Accountability Design, the police department continues to address
areas of concern through a number of special projects. These projects include:
• Special Drug and Burglary Surveillance and Apprehension Teams;
• Directed Weekend Police Patrols to Increase Police Visibility Regarding Local
Liquor License Businesses;
• Special Traffic Safety Teams;
• Special Park Patrols;
• Special Liquor License Inspections with Members from the Department of
Corrections and Fire;
• Special Tobacco/Alcohol Compliance Projects; and
• Neighborhood Saturation Patrols.
Also recommended in the Fiscal Year 2009 budget process was the purchase of
portable surveillance cameras. Surveillance cameras would be placed in areas of
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suspected criminal activity and have the ability to be viewed and record from a remote
location.
The City has found that landlords play a significant role in impacting many of the quality
of life issues. In partnership, the police department works with landlords in many ways.
The police department encourages and shares local arrest information regarding
potential tenants at no cost to the landlords. Additionally, beginning July 1, 2007, the
police department initiated a statewide criminal history reimbursement program. This
program reimburses landlords for criminal history checks of potential tenants. Costing
on average $13-$20 per state criminal history, the program provides reimbursement
funds to cover the expense. Through this effort, landlords know the criminal history of
their tenants before the rental agreements are completed.
In 2007, the Housing Commission instituted a preference point system for Section 8
eligibility for applicants living in Dubuque at the time of their application. Those policies
have since been augmented by requirements for additional documentation of local
residence. The newer policies were adopted in the interest of insuring preferential
eligibility for persons living and/or working in Dubuque at the time of their application.
This has resulted in issuance of more housing vouchers to local applicants.
The Commission subsequently approved an additional policy to provide preference
points for foster youth "aging out" of the foster care system. In a partnership with the
Department of Human Services, the Housing Department now gives preference for
application to these youth, who otherwise would have a lengthy wait for a housing
voucher, and as a result might remain either homeless or in substandard living
situations.
A vacant or abandoned building (VAB) ordinance was passed in June 2006. The
ordinance provides a tool for tracking VABs and an inspection mechanism to ensure the
buildings are secure and are not a public safety risk under the Housing, Building, Fire,
Health or Zoning codes. The ordinance requires registration and the submission of a
plan for the building. The City has funds to acquire properties that do not comply.
In 2007, an Interdepartmental Task Force on Code Enforcement Activities developed
recommendations for the Housing Code Enforcement Program, including the following:
1. Target areas for more intensive code enforcement;
2. Establish a "chronic offenders" program, involving more frequent inspections;
3. Adopt more aggressive enforcement actions regarding "problem properties"; and
4. Increase acquisition/condemnations of problem properties.
The City Attorney's office is currently updating the City of Dubuque's Crime Property
Ordinance. These updates will provide a more effective tool for dealing with problem
tenants and the landlords who do not remedy problems in their units. The amendments
will allow a property to be designated a crime property and outline a series of resulting
implications. They will include, but are not limited to, regular meetings with the Police
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Department, mandatory attendance at the Crime-Free Multi-Housing Program, posting
"No Trespassing" signs, and/or suspension or revocation of a rental license.
A Habitual Violator Ordinance is also being researched and evaluated for
implementation in the City of Dubuque. The purpose of this ordinance would be to
target property owners, including landlords, who do not maintain their properties in
accordance with the Housing, Building, Fire or Health codes. The expected result is
better maintenance of property, particularly rental properties, of which the highest
density is in the downtown area and the Washington Neighborhood.
The Public Works Department currently uses a red tag system to address non-
compliant refuse. Residents receive a red tag if refuse is set out early, excessive in
quantity, not properly prepared for pickup or left out in excess of twenty-four hours after
collection. It is recommended that in the Washington Neighborhood the properties with
alley collection be required to use City-owned and maintained refuse carts that hold
larger volumes to help improve the appearance of the alleys.
The City of Dubuque has 7,600 rental dwelling units. These are required by Iowa Code
to be "periodically" inspected. Just over 1,000 of these are enrolled in the Section 8
Program and are annually inspected by Section 8 staff. The remaining are inspected by
1.2 FTE housing inspectors, on a 7-8 year cycle. In December 2007, the City Council
approved the addition of one full-time inspector to reduce this cycle inspection time to
less than five years.
Additional street and alley lighting is recommended in the Washington Street
Neighborhood through the following programs:
• Three existing street lights have been upgraded to 100 watts;
• Street lights are being added in mid-blocks where an alley intersects a street;
• The City will pay 50°k (up to $250) of the cost of a private light in a home's front
yard at the public sidewalk; and
• The City will pay 50°k (up to $100) of the cost of a light to be installed behind a
house or garage at the alley.
A pilot program will reconstruct four blocks of alleys with a permeable pavement to
improve the appearance and drainage in alleys.
On-going Housing Department initiatives include continuing successes in garnering
additional funding for housing purchase and rehabilitation programs. These funds
leverage local capital budget expenditures and make homeownership possible for more
low- and moderate-income families. The City received more than $300,000 from the
Iowa Finance Authority's Housing Trust Fund for Washington Neighborhood
homeownership promotion. Coupled with the City CDBG allocation and alive-year,
$100,000/year tax fund commitment from the City Council, the neighborhoods are being
marketed to families and households at all income levels. The City tax funds are made
available to persons without income limit; the IFA grant assists those earning less than
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50°k of median income. Community Development Block Grant funds are used for loans
to families in the 50-80°k income range.
All buyers receive these funds at the same terms. For down payment assistance, the
City offers a $5,000 forgivable loan. For rehabilitation, the first $5,000 is again made as
a forgivable loan; the next $10,000 is a due-on-sale loan, with no payments or interest.
Finally, another $10,000 is available for rehab, at no interest, for 20 years. This means
a buyer family may borrow City funds totaling $30,000, at a total payment rate of $42
per month.
A Housing-Health Department partnership has successfully administered a "Lead
Hazard Reduction Program" in the downtown neighborhoods, since 1997, making more
than 700 housing units "lead-safe," using $6 million in grants received from HUD. The
City has just been awarded another $2.7 million grant to continue this work. Reducing
lead poisoning in young children is a high priority. The program also improves living
standards for lower-income families, encourages additional housing rehabilitation and
stabilizes the residential tax base in the Washington and surrounding neighborhoods.
A Fiscal Year 2008 initiative concerns a demonstration project to improve energy
efficiency and conservation practices in the homes of Washington Neighborhood
residents. Through a contract approved by the City Council with Down-to-Earth
Solutions, the City will conduct extensive energy use audits in 40+ homes in the
neighborhood, then develop an energy management program designed to reduce
consumption through cost-effective and affordable energy-conserving improvements to
the home.
In July, the Council approved the sale of the vacant apartment building at 1126 White
Street -acquired from the School District - to Doug Horsfall d/b/a/ Horsfall, Inc. The
City had purchased this building in June 2007, to sponsor a demonstration project to
convert vacant and/or underutilized rental housing to owner-occupied condominiums in
the Washington Neighborhood. The target buyer is the downtown "young professional"
employee interested in an urban lifestyle. Construction commenced in August 2008;
assistance from the City includes $500,000 in low-interest construction financing
obtained by the Housing Department from the Iowa Finance Authority. Horsfall will
begin marketing of completed market rate units this summer.
The Council approved selection of Teska Associates to conduct a comprehensive
citizen participation-based strategic planning process for the Washington Neighborhood.
A series of meetings have been held with a citizen coordinating committee to formulate
specific implementation strategies for improvements to the neighborhood. This follows
completion of the "visioning" process, which garnered a statewide award from the Iowa
Chapter of the American Planning Association. A final plan document is expected to be
published by the end of Fiscal Year 2009.
The Housing and Engineering Departments completed acquisition of 15 homes on 32"d
Street, preparatory for expansion of the existing detention basin -part of the Drainage
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Basin Master Plan implementation activities for stormwater flood mitigation. Work on
the basin was completed in the fall. The Housing Department continued to acquire
homes located along the Bee Branch Realignment right-of-way, with 40 purchased by
fiscal year-end, under a contract with ECIA. The remaining 25 residences will be
acquired in early 2009.
The City is currently committed to providing $3,200,000 to the $6,799,318 cost of the
Dubuque Carnegie-Stout Library Renovation Project. The rest was raised by a citizen
committee chaired by Telegraph Herald Publisher Jim Normandin and by the sale of the
Curtis Collection and future sale of the Heade painting. This project is important to
addressing neighborhood concerns and to the Every Child/Every Promise initiative.
While recognizing that enforcement and capital investment are key elements in
neighborhood revitalization efforts, development of human capital is a longer-term
solution to improving the quality of life. In particular, the City must assist the less-
advantaged citizens to access the ladder of economic opportunity that leads out of
poverty.
The City has initiated "Project Hope," a convening of area workforce development
agencies, City staff and educational institutions, in a challenge to respond to high
unemployment and/or under-employment of residents of the downtown neighborhoods.
A discussion has begun on how to reach these residents, who are traditionally cut off
from opportunities for advancement, due to social, cultural or educational barriers. The
objective of Project Hope is to establish inter-agency programs specifically designed to
provide opportunities -hope - to these citizens, and to find ways of over-coming barriers
to their participation in the job market. The Community Foundation of Greater Dubuque
is staffing this initiative in partnership with the City and others.
The Every Child/Every Promise initiative, in partnership with the Community Foundation
of Greater Dubuque and others, has been supported by the City since its inception. The
purpose of Every Child/Every Promise is to insure that the "Five Promises" are delivered
to all children in the community. The Five Promises are:
• Caring Adults
• Safe Places
• Healthy Start
• Effective Education
• Opportunities to Help Others
Connecting youth to opportunity is a high priority in efforts to improve conditions in the
downtown neighborhoods. It is the surest long-term strategy for breaking the cycle of
poverty and raising a standard of living.
The City Council approved athree-year, $25,000/year grant to assist Every Child/Every
Promise in employing afull-time, paid executive director. This would be partial funding
fora $250,000 budget for that three-year period. While the organization has been
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admirably served in a voluntary capacity by its first two directors, to raise the level of its
effectiveness, paid staff is needed.
Assistance to the Every Child/Every Promise initiative is proposed for Fiscal Year 2009
through funding of a grant program of $25,000 a year to provide funding for agencies to
move this effort forward. It is expected that this will be matched by other community
corporate and educational institutions, in the interest of promoting delivery of an
assured quality of life for all the youngest (0-20) citizens.
As part of the City's commitment to children, and to families of diverse origin, the City
has supported the Multicultural Family Center in Fiscal Years 2006 and 2007 with
$88,023 from the Community Partnership Program to subsidize operating expenses.
Due to the success of the Center in providing services and programming to a broad
spectrum of neighborhood residents, the Center has out-grown the current space and
are in need of expanded facilities.
The Fiscal Year 2009 budget recommendation included purchase and renovation of the
former Kephart's building from the Dubuque Community School District, which will
increase the Center's space from its current 720 square feet to more than 6,000. This
relocated Multicultural Family Center, in partnership with the Dubuque Community
School District and Iowa State University Extension, will be able to provide a number of
additional programs and accommodate many more children and families. Features will
include an expanded computer lab, the possibility of a "family resource center" within
the facility staffed by ISU Extension, and small and large meeting rooms and offices for
other agencies and organizations serving the neighborhood. The Fiscal Year 2010
budget recommendation includes funds to pay the utilities and janitorial services for this
City-owned facility and to hire a director and part-time assistant.
The budget also proposes renovating the former City Housing offices at 18~h and Central
to its historic character as one of the City's original fire stations, and offering a lease on
this neighborhood anchor building, through a Request for Proposal process, to an
agency that will provide services to the neighborhood.
The Leisure Services Department budget includes additional staffing for site supervision
of the City's after-school sports programs and provision of physical activities, crafts and
games to 35 kindergarten through third grade students five days a week at Fulton
School, while St. Mark's provides academic assistance.
Dubuque Works
Greater Dubuque Development Corporation Executive Director and Chief Operating
Officer Rick Dickinson reports the two most pressing findings of a "2008 Competitive
Analysis" conducted by the consulting firm Blane Canada Research are the following:
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Workforce is a significant issue in Dubuque County.
Workforce demands continuing attention and new strategies.
During this one-year period of the analysis, Greater Dubuque Development staff
completed over 200 InfoAction executive interviews representing approximately 45°k
(25,307) of the jobs in Dubuque County. In those interviews, GDDC was told in no
uncertain terms that the availability of workforce was critical. In fact, over 30°k of the
regions CEO's believe that workforce is a barrier to growth. This is even more
compelling when compared to the national response to the same question where only
15°k of the CEO's interviewed shared the same concern.
The Greater Dubuque Development Corporation is requesting $100,000 per year for
three years from the City of Dubuque to partially support a $270,000 per year workforce
development program entitled, Dubuque Works.
The funds requested will enable Dubuque Works to fill the following strategic workforce
gap:
1. Establish aone-stop concierge service and "Welcome Wagon" for newcomers
relocating to Dubuque. This program will ensure that individuals and families
who have chosen Dubuque as a place to live and work are equipped with the
knowledge they need to make the most of their experience, in turn reducing
employer turnover within the first 90 days of employment.
2. Provide the face-to-face contact within local grade schools and high schools in
order to re-image and promote the skilled careers critical to economic growth in
Dubuque. This program will specifically target two-year degrees and certificates
in Information Technology and Advanced Manufacturing.
3. Create and nurture student-to-business relationships on all five college
campuses in the Greater Dubuque area by implementing a successful internship
program. Actively posting and promoting internships on
AccessDubuqueJobs.com will increase student placement from college into the
Greater Dubuque workforce.
4. Assist the unemployed and underemployed in breaking barriers to employment.
The requested funds will allow every workforce-bound high school senior the
opportunity to take the Career Readiness Certificate Assessment at no charge.
The funds will also support the efforts of Project H.O.P. E. (Helping our People
Excel), specifically the Breaking Employment Barriers Program which equips the
unemployed and underemployed with the skills and resources they need to
become more independent and self-sufficient members of our community.
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This workforce development collaborative is a partnership including:
Sarah Harris, Director of Workforce Development, Greater Dubuque
Development Corporation
Tara Nelson, Director of Grant-Funded Programs, Community Foundation of
Greater Dubuque, staffing Project H.O.P.E. for the City of Dubuque
Wendy Wheelock, Executive Director of Town Clock Center, Northeast Iowa
Community College
Wendy Mihm-Herold, Regional Manager, Iowa Workforce Development
Kelly Cooper, Assistant Director, Dubuque Area Labor-Management Council
Tiffany Willard, Classified Account Executive, Telegraph Herald
Zoe Pole, Director of Workforce, Dubuque Area Chamber of Commerce
The City would fund this from $100,000 in Fiscal Year 2008 operating budget savings
and $200,000 in Urban Development Action Grant (UDAG) funds.
WAREHOUSE DISTRICT
Partnering with property owners in the Millworking Warehouse District on their planned
$200 million investment in nearly one million square feet in historic structures is
important to the future of the City of Dubuque. This initiative embraces the principles of
sustainable & environmental stewardship, smart growth, economic prosperity and
social/cultural vibrancy. The Dubuque Millworking Warehouse District is a 28-building
significant, historic, industrial complex in the city's downtown consisting of large and
small structures similar to those found in most Iowa communities. This district
comprises over 1 million square feet of underutilized, energy-deficient space. Assistant
City Manager Teri Goodmann and other City staff from the City Manager's Office,
Economic Development Department and Planning Department have been working with
Dubuque Main Street, the Dubuque Area Chamber of Commerce, the Greater Dubuque
Development Corporation, the Community Foundation of Greater Dubuque, Dubuque
Initiatives and others to help the property owners access State, Federal and private
foundation resources to help fill the financial gap that exists as property owners look at
the cost of these massive renovation projects. These efforts have already paid off when
in 2007 the State increased funding for State Historic Tax Credit from $5 million to $20
million and in 2008 modified the Tax Credit rules to create more flexibility for
redevelopment of these properties. These changes were a direct result of the leadership
from city staff and developers involved with this initiative.
The City Council has already expanded the Downtown Urban Renewal District to allow
Tax Increment Financing to assist with the creation of public parking facilities, other
public improvements and to defray some of the renovation costs. The City submitted an
application and provided some of the match, along with private developers, for an EDA
grant to do a master plan and economic feasibility study for the Millworking Warehouse
District. The Master Plan Use and Design standards booklet will help guide public and
private redevelop of the district. The city has also submitted applications for the
Millworking Warehouse District to be designated a State of Iowa Cultural Corridor and
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designation as a National Register District through the National Trust for Historic
Preservation. These designations will help private developers secure additional tax
credit points and funding for redevelopment of their buildings. These same partners are
also providing funding to develop a marketing and case statement booklet to help
secure additional public and private foundation dollars for the project redevelopment.
The city has also included the Millworking Warehouse District in the Downtown Parking
Analysis plan which identifies parking demand and trends fora 5-year development
window in the Downtown and Millworking Warehouse District.
This budget proposes several million dollars to repair and replace the streets, water
lines, sanitary and storm sewer facilities. These public improvements will be guided by
the recommendations from the Master Plan and will serve as a model, where possible,
the installation of sustainable public improvements systems.
While not in the Warehouse District, another budget proposal for downtown is the
creation of new sidewalks and amenities from 9th Street to 14th Street on Main Street,
the site of significant investment in renovations by Gronen Properties and the Fischer
Companies. These improvements are an expansion of improvements that were first
implemented with opening of Town Clock Plaza, as a flexible street which
accommodates both pedestrians and vehicles. The second phase to these
improvements was continued in the Historic Main Street area from 1st to 5th Street in
2006 and 2007 and included sidewalks, replica historic lighting and other amenities.
OTHER SERVICE ENHANCEMENTS
There are three major changes recommended to the Transit budget:
• In an effort to regain ridership on the downtown trolley, it is recommended to
eliminate fares, thus offering free trolley services to the citizens of Dubuque and
prospective tourists. The trolley operates a fixed route that connects the Port of
Dubuque and Downtown, operating from Memorial Day through the last weekend
in October. The trolley service had 10,291 passengers in Fiscal Year 2007 and
8,668 passengers in Fiscal Year 2008.
• A parking ramp shuttle service is recommended in the downtown area. The
proposed shuttle service would transport customers from existing parking
facilities within the Port of Dubuque and downtown to their respective places of
employment. The proposed service would operate at a high frequency rate, with
the intent of transporting as many passengers as possible within a minimal
amount of time. The proposed shuttle service would operate Monday through
Friday. Recurring costs include additional drivers, as well as fuel and
maintenance costs for approximately $134,704.
• A West-end tripper service is recommended to be created which would connect
Dubuque Industrial Center West to downtown and Northend neighborhoods. The
industrial center currently has over 31 employers supplying hundreds of jobs, but
current bus service only covers one-third of the industrial center. The current
route does not go west of Radford Road. The proposed tripper service would
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operate Monday through Friday. The service would operate at 30 minute
frequency, offering 12 trips daily. The tripper service would operate along
Chavenelle, Pennsylvania, John F. Kennedy Circle (transfer location connecting
to all routes), Asbury Plaza and the Northwest Arterial Road. The first trip will
originate at the transfer location at Iowa Street and the last trip would end at the
transfer location at Iowa Street. Recurring costs include additional bus drivers,
fuel and bus maintenance for approximately $67,352 and the Job Access
Reverse Commute grant is expected to be received for $50,490 to cover all but
$16,862 of the cost.
• LSC Transportation Consultants was selected through a competitive bid process
to perform a Comprehensive Operational Analysis (COA) for the KeyLine Transit
system. LSC will review all transit services and make recommendations on how
to improve deficiencies and determine ways of making the entire system more
efficient, flexible, and customer-oriented. The COA will review services provided
by the RTA within the KeyLine Transit service area to identify any duplication of
services, potential efficiencies through coordination and to provide analysis of
how the overlap of service areas impacts federal, state and local funding for the
two systems. The consultants will examine potential partnerships with area
businesses for possible route and schedule revisions to accommodate
employment transportation. The study will commence in January 2009, and will
be completed by August 2009.
There are several green initiatives, in addition to what is already occurring, including
consultant services to help the community define what being a green community means
to Dubuque. City Focus and City News would be printed on recycled paper. Staff
would attend two conferences to learn more about creating a sustainable community.
The two-year food scrap collection pilot program in the Public Works Department would
be made a permanent part of the City's refuse collection and composting program.
Software would be placed on City computers to regulate power consumption by
powering down computers not in use. A bicycle would be purchased for the Health
Inspection staff when weather and distance allow for bicycle travel for inspections. The
City will continue to use bio-fuels in vehicles and to do life cycle analysis on more
energy efficient vehicles and flex fuel vehicles. One hybrid refuse truck will be
purchased as a test case.
Also included is an expansion of the outreach on existing sustainability initiatives
through an increase in the education and marketing of the Sustainable Dubuque
Initiative according to each of the three pillars to sustainability: Environmental Integrity,
Economic Prosperity and Social/Cultural Vibrancy. Included in this outreach according
to each of the three pillars including:
Environmental Integrity:
Support for the annual Growing Sustainable Communities Conference; participation in
the International Council for Local Environmental Initiatives (ICLEI) carbon emissions
software management program; support for the Garden Organic program and Green
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Vision School partnerships with the Dubuque Community School District, expanding the
Green Asset Map data;
Economic Prosperity:
Support for Project H.O. P.E.; Dubuque Works, Dubuque Area Labor Management,
Revitalization Financial Consultant grant program, Warehouse Revitalization; Proudly
Accessible Dubuque and partnership with the DMSWA landfill methane recovery study.
Social/Cultural Vibrancy:
Multi-Cultural Family Center; Every Child/Every Promise; Crescent Community Health
Center; HEART/Youthbuild; Envision 2010 and the Intercultural Competency Initiative.
These are in addition to on-going Sustainability Initiatives that are internal to the City
organization, including the hiring of Sheila Samuelson as the new Sustainability
Coordinator.
The City has been very successful with economic development efforts and is in need of
additional developed industrial lots. The development of a section of the North Siegert
Farm off Middle Road, owned by the City as part of Dubuque Industrial Center West, is
being graded and streets and utilities extended. The grading will be completed in 2009.
Over $22 million, mostly in Federal funds, would be committed over the next five years
to construction of a new airport terminal.
Over $6.5 million would be used to replace all the City water meters, preventing lost
revenue, and modernizing the meter-reading program. Additional sewer and water
revenues from improved meter accuracy will fund this debt payment.
The City has identified some sources of local match for the source of the $35 million in
Federal and DMATS funds available for the IA32/Southwest Arterial project. Now that
preliminary design is complete, that will allow the project to make progress through final
design, environmental mitigation and property acquisition.
In November 2008, based on current market conditions, recent construction cost data
and a 3°k inflationary factor, updated cost projects were developed for the Iowa
Highway 32 (Southwest Arterial) project. The preliminary cost estimate for the interim
two-lane highway between Highway 151/61 to Highway 20 has increased from $80.35
to $98.3 million based on year 2010 cost projections. The preliminary cost estimate for
the complete four-lane freeway between Highway 151/61 to Highway 20 has increased
from $112 to $125 million based on year 2010 cost projections.
At current funding levels, there is a $55.6 million funding shortfall for the Iowa Highway
32 (Southwest Arterial) to complete the interim two-lane highway between Highway 20
and Highway 61/151.
-57-
RECOGNITION
The City has made much progress over the last year, evidenced by the many economic
development projects, the outstanding job creation numbers, the work in the
neighborhoods and downtown, along with the over $200 million in additional investment
started in the Port of Dubuque.
In 2007, the City received important recognition, highlighted by receipt of the National
Civic League 2007 All-America City Award, a community effort led by Assistant City
Manager Cindy Steinhauser, featuring the Crescent Community Health Center, the
America's River Project in the Port of Dubuque, and the Downtown Master Plan
implementation. In 2007 and 2008, the City of Dubuque received a 100 Best
Communities for Young People recognition from America's Promise -The Alliance for
Youth. In May 2007, Inc. Magazine ranked Dubuque 22"d among the "Top 25
Boomtowns" in the nation. The list ranks the nations 393 largest metro areas. In
September 2007, the Milken Institute ranked Dubuque 8~h nationally among small cities
and 11~h among all U.S. metros forjob growth.
In 2008, the City received the Most Livable Small City Award. This is an award that is
given by the U.S. Conference of Mayors that honors city governments for developing
programs that enhance the quality of life in urban areas. Established in 1979, the City
Livability Awards are given annually to one city with a population under 100,000 and
one city with a population over 100,000. The City of Dubuque received the Outstanding
Achievement Award for cities under 100,000 population out often finalist cities. The
City received the award for the America's River Redevelopment Project at the Port of
Dubuque.
The Greater Dubuque Development Corporation has now launched the 5-year $6.2
million Destination for Opportunity campaign to create 5,500 jobs, have $300 million in
new construction and increase the County population by 6°k.
CONCLUSION
One significant unknown at this time is the impact on Dubuque's budget of the Federal
economic stimulus package. This may require more flexibility than usual in budget
implementation.
I want to thank Budget Director Jennifer Larson, Assistant City Manager Cindy
Steinhauser, Financial Analyst Rick Till, Management Intern Cori Burbach, Office
Manager Juanita Hilkin, Secretary Liz Willems, Secretary Ella Soppe and Secretary
Jessica Kurt, for all their hard work and dedication in preparation of this budget
recommendation.
As Oliver Wendell Homes said, "Greatness is not in where we stand, but in what
direction we are moving. We must sail sometimes with the wind and sometimes against
it-but sail we must and not drift, nor lie at anchor."
-58-
SUMMARY OF PERSONNEL APPROPRIATIONS AND POSITIONS BY DEPARTMENT
Department/Service FY 2009
Bud et FY 2010
Bud et FY 2009
FTE's FY 2010
FTE's
Police 6,307,843 6,475,532 110.92 112.
Emergency Communication 735,228 761,822 15 79 15.79
Fire 5,326,217 5,548,970 90.00 90 00
Human Rights 187,665 197,325 3 00 3.00
Building Safety 651,097 695,803 12.35 12.72
Health Services 286,394 296,836 5 64 5.64
Park Division 1,335,064 1,407,177 34.68 35.29
Civic Center 14,556 15,065 0.15 0 15
Recreation 1,043,290 1,123,791 38.22 3914
Library 1,286,124 1,318,283 29.24 28.87
Airport 772,187 797,490 18 38 18.38
Transit 1,036,884 1,024,291 3014 2914
Engineering 1,710,139 1,798,491 28.61 29 36
Water 1,169,391 1,241,852 23 00 24.00
Water Pollution Control 934,905 966,398 18 16 18.16
Public Works 4,292,313 4,389,784 93 84 92.60
Parking 481,154 524,154 12.67 13.17
Economic Development 201,888 211,928 3 00 3.00
Housing & Community Dev 1,157,936 1,218,119 22.75 22.75
Planning Services 463,188 483,262 8 38 8.38
City Council 62,500 62,500 7 00 7 00
City Manager's Office 1,162,454 1,350,636 16.90 18 93
City Clerk 178,876 185,395 3 37 3.25
Finance Department 803,825 846,165 17 46 17 49
Legal Department 354,702 414,795 4.40 4.86
Information Services 446,821 460,807 8 00 8.00
Cable TV 127 486 121 769 2.00 2.00
TOTAL 32,530,127 33,938,440 658 05 664.03
HOW IS THE BUDGET FUNDED?
Property Taxes
General fund, transit, payroll benefit costs, and
general liability insurance expenses are supported by
property tax dollars. The property tax rate for fiscal
year 2010 is $9 8577 per $1,000 of taxable valuation.
It is estimated that a total of $19,088,453 will be
received from property taxes in FY 2010. This
represents an increase of 0.7% from fiscal year 2009
It should be noted that one of the parameters for the
budget development approved by City Council is that
there is no property tax increase for the City portion
of property taxes paid by the average homeowner
Other Taxes
Other taxes that the City collects include local option
sales tax, hotel/motel tax, and tax on agricultural
land. In 2010, approximately $8,379,414 will be
received in local option sales tax. This is a decrease
of -0 15% over FY 2009 Of this amount, 50% is for
property tax relief ($4,189,707), 20% is for City
facilities maintenance ($1,675,883), and 30% is for
special assessment relief ($2,513,824). In 2010,
approximately $1,730,636 will be received in
hotel/motel tax. By resolution, 50% of this amount is
to be used for promotion and encouragement of
tourism and convention business and the remaining
50% goes into the General Fund for property tax
relief
Licenses and Permits
Fees from licenses include business, beer, liquor,
cigarette, dog, cat, bicycle, housing, and other
miscellaneous. Fees from permits include building,
electrical, mechanical, plumbing, refuse hauling,
excavation, subdivision inspection, swimming pool
inspection, animal impoundment, and other
miscellaneous. The City estimates $1,298,246 in
licenses and permits in FY 2010. Also included are
cable TV franchise fees (5%) and utility franchise
fees (2% gas & 2% electric). The FY 2010 projection
for cable franchise fees is $656,000 and utility
-68-
FY10 RECOMMENDED CAPITAL
BUDGET HIGHLIGHTS
Public Safetv
Wireless Data Transmission System - $348,600
Ladder, Truck, Pumper, & Ambulance - $1,355,500
Fire -Exterior Improvements Station #4 - $84,615
Fire -Foam Trailer - $60,000
Building Services
City Hall Maintenance/Remodel - $65,000
Improvements to Kepharf's Building -$105,214
Leisure Services
Develop Dog Park - $350,000
Eagle Point Park Overlook Sidewalk - $79,600
Parks - HEART/Youth Partnership - $100,000
Greenhouse Addition - $94,400
Sidewalk Snow Machine - $130,000
Grand River Center Building Maintenance - $50,000
Grand River Center Ballroom Carpet - $70,000
Civic Center Paint Arena Ceiling - $95,000
Swimming Pools-Sand Playground - $80,000
Airuort
Asphalt Pavement Maintenance - $50,600
Terminal - Sitework - $240,400
Terminal -Utility Improvements - $325,800
Terminal -Water Reservoir - $76,400
Sanitary Sewer Improvements
Annexation Study Implementation - $1,498,000
Street Program Related Sanitary Sewer - $265,000
West Side Annexation -Sanitary Sewer - $433,000
Laurel Street Sanitary Sewer - $237,000
Stormwater Improvements
Bee Branch Creek Restoration - $4,267,235
Kane, Kaufmann & McDonnell - $165,000
Catch Basin Maintenance - $150,000
Street Related Improvements
Iowa Highway 32 - $7,621,626
Kaufmann Avenue Resurfacing - $600,000
Derby Grange -Plaza Drive Intersection - $460,000
Main Street Streetscape - $419,995
Warehouse District Street Reconstruction - $370,000
Warehouse District Streetscape - $300,000
Cedar Cross Road Reconstruction - $350,000
Utilities
Water Meter Replacement Program - $2,000,000
Water Main Extensions - $225,000
West End Annexation Study & Implem. - $300,000
Warehouse District Water Main - $215,500
Water Pollution Control Plant Upgrade - $13,070,050
Public Works
Asphalt Milling Program - $148,982
Salt Dome Conveyor Project - $160,000
AY McDonald Park Boat Ramp - $191,790
Solid Waste Collection Vehicles - $367,000
Economic Development
Industrial Site Dev -S. Siegerf Farm - $4,696,883
Industrial Site Dev - N. Siegerf Farm - $2,742,000
Port of Dubuque Improvements - $1,000,000
Purchase former Tri-State Building - $1,078,021
Transit
Intermodal Facility Feasibility Study - $150,000
Keyline Facility Improvements - $50,000
Pa, rk~inq
5 & Bluff Public Parking Ramp - $20,133,000
Major Maintenance on Ramps - $100,000
Housing and Community Development
Homeowner Rehabilitation Program - $225,000
Housing Trust Fund - $250,000
Planning
Riverfront 2000 Plan Implementation - $25,000
City Manager's Office
America's River Festival Equipment - $25,000
Neighborhood Grants - $25,000
Finance
Community Plus Upgrade - $28,000
Finance Plus Upgrade - $10,500
Information Services
City-Wide Computer Replacements - $371,960
Structured Wiring Update - $39,150
Miscellaneous
NW Arterial Capacity Improvements - $475,000
US 61/151 Corridor - US 52/Twin Valley - $400,000
Port of Dubuque Outdoor Plaza -$250,000
-70-
FISCAL YEAR 2010 BUDGET
SUMMARY OF RECOMMENDED DECISION (IMPROVEMENT) PACKAGES WITH PROPERTY TAX IMPACT
There were 115 improvement level decision packages requested for FY 2010 (compared to 140 in FY 2009).
Of the 115 decision packages, 51 were not recommended.
Out of the 64 recommended: Some represent the use of recurring General Fund balances totaling $246,846
(net revenue), and the use of non-recurring General Fund balances totaling $207,719. The remaining are
funded by non-property tax funds totaling $501,108 (net revenue) as follows:
DEPARTMENT DESCRIPTION
ADDL ADDL NET TAX
R/N EXPENSE REVENUE IMPACT
RECURRING DE CISION PACKAGE COSTS G ENERAL FUN D
Airport Establish a capital reserve fund which would be
Department financed through a special fee/tax/assessment for a
specific purpose and a limited period of time. R 18,000 18,000 0
Building Provides for the funding of electric, gas, and storm
Services sewer utilities for the Multi-Cultural Center located at
1157 Central Avenue in the former Kephart's building. R 8,102 0 8,102
Building Provides for the funding of a part-time custodian for
Services 10 hours per week (522 hours annually) at the Multi-
cultural Center located at 1157 Central Avenue in the
former Kephart's building. R 17,609 0 17,609
City Council Annual funding of the annual Membership Fee for
Sister Cities International. R 680 0 680
City Manager's Funding for the hosting of an annual Growing
Office Sustainable Communities Conference. R 35,000 35,000 0
City Manager's Funding for the printing of Sustainable Dubuque
Office materials. R 5,000 5,000 0
City Manager's Provide funding for afull-time Assistant Budget
Office -Budget Director at GE-36C to help make the duties of the
Budget Office more efficient and manageable. R 83,390 21,798 61,592
Economic Funding that will allow the City to contract with an
Development outside agency (currently the Community Foundation)
to provide staff and services to Project HOPE. R 69,445 0 69,445
Emergency Provides for additional training funds to use fora R
Communications computer based Public Safety Dispatcher training
course facilitated by Police Legal Sciences Inc. 2,400 0 2,400
Engineering Provides for the purchase of selected ASTM/Code
Department manuals for use as reference for different material
tests performed for the City of Dubuque R 1,000 0 1,000
R =Recurring / N =Non-Recurring -85-
DEPARTMENT DESCRIPTION
ADDL ADDL NET TAX
R/N EXPENSE REVENUE IMPACT
Engineering Annual maintenance agreement upon purchase of 2
Department new copies of Adobe Professional software. R 84 0 84
Fire Department Annual maintenance for software that enables
personnel to make drawings for preplans on
commercial and industrial properties. R 300 0 300
Health Services Funding for Internet access for Animal Control
Officers while utilizing a laptop while in the field
responding to calls R 600 0 600
Information Provide for off-site storage of the City's critical tape
Services backups by an outside service. R 3,000 0 3,000
Legal Increasing the part-time Assistant City Attorney
position to a full-time Assistant City Attorney position.
It is the intent that after the Assistant City Attorney
retires that this position would be replaced with
another full-time person. This position would begin
January 1, 2010. R 35,009 0 35,009
Police This improvement package adds 3 new officer
Department positions in FY 2010 as part of the five-year Sworn
Officer Plan. Positions would start on September 1
and December 29, 2009 in conjunction with the Iowa
Law Enforcement Academy session. R 120,810 120,810 0
Recreation Annual fees for addition of Membership and Pass
Division Management web based software to our contract with
ActiveNet. R 750 0 750
Recreation Provide for a director of the Multicultural Family
Division Center to help supervise the daily operation of the
Center This position would begin January 1, 2010. R 32,784 0 32,784
Recreation Provide for apart-time employee for the Multicultural
Division Family Center to help supervise the daily operation of
the Center This position would begin January 1,
2010. R 5,197 0 5,197
Recreation Provides funds for the Boys' and Girls' Club to
Division reimburse transportation expenses for the delivery of
lunches to summer playground sites five days per
weekfor eight weeks at Comiskey Park, Lincoln and
Prescott Schools. R 1,100 0 1,100
Transit Division Provide funding for the creation of a West-end tripper
service. Reimbursed by DICW R 67,352 67,352 0
Transit Division Provide funding for the creation of a Parking Ramp
Shuttle service. Reimbursed by GDTIF R 134,704 134,704 0
Transit Division In an effort to regain ridership eliminate fares, thus
offering free Trolley service to the Citizens of
Dubuque and prospective tourists. R 0 (7,194) 7,194
TOTAL GENERAL FUND RECURRING PACKAGES 642,316 395,470 246,846
R =Recurring / N =Non-Recurring -86-
DEPARTMENT DESCRIPTION
ADDL ADDL NET TAX
R/N EXPENSE REVENUE IMPACT
NON-RECURRIN G DECISION PACKAGE COSTS
Airport Provide for installing drain the throughout portions of
Department the safety areas adjacent to the general aviation
ramp so the soil can adequately drain
away the excess water N 18,000 0 18,000
Airport
Department Provide funding fora 20' runway broom. N 6,500 0 6,500
Building Provides for the addition of hardware and licenses to
Services enable the use of a wireless (real-time) Permits Plus
system in the field. N 15,550 0 15,550
City Clerk's Provides for Agenda Manager Software N
Office 11,000 0 11,000
City Manager's Provide funding for a workstation & office remodel for
Office -Budget full-time Assistant Budget Director at GE-36C to help
make the duties of the Budget Office more efficient
and manageable. N 11,100 2,901 8,199
City Manager's Funding to conduct a public relations campaign to
Office -Public increase the awareness of the 2010 U S. Census,
Information
Office N 10,000 0 10,000
City Manager's Provide for the funding for the Training and
Office - Workforce Development Coordinator to become
Personnel certified to administer the Intercultural Development
Inventory (IDI) N 2,500 0 2,500
Engineering Provides for the purchase of four (4) digital cameras
Department for use to document Public Works construction
improvement projects, such as streets, sewers, water,
locates, and as-built conditions. N 1,600 0 1,600
Engineering Purchase 2 new copies of Adobe Professional
Department software N 520 0 520
Finance Provide funding for a replacement computer located N
Department adjacent to the front counter in Utility Billing. 2,100 0 2,100
Fire Department This improvement package will redistribute and add
rescue equipment over the next two fiscal years and
provide it on engine companies strategically
positioned in the city for more efficient responses. N 40,000 0 40,000
Fire Department Provide for software that will provide a link between
the GIS map and the CAD software at the 911
Dispatch Center N 4,000 0 4,000
Fire Department Provide for software that enables personnel to make
drawings for preplans on commercial and industrial
properties. N 3,000 0 3,000
Health Services Funding for Animal Control Officers to purchase a
laptop while in the field responding to calls N 5,500 0 5,500
R =Recurring / N =Non-Recurring -$~-
DEPARTMENT DESCRIPTION
ADDL ADDL NET TAX
R/N EXPENSE REVENUE IMPACT
Housing/Comm. Funding for a vehicle for the Inspector hired in June
Dev 2008. 32% ($3,840) to CDBG and 68% ($8,160) to
General Fund. N 8,160 0 8,160
Human Rights Provide funding to purchase Intercultural Conflict
Styles Inventory for each City staff member to assist
in training City staff in handling conflict. N 7,000 0 7,000
Information Provide for the purchase of two Windows 2008
Services Enterprise Edition server licenses for SOL2 and
PCMLF With the growth in LaserFiche use, it has
become apparent that these two servers need more
than 4GB of memory each. N 3,960 0 3,960
Information Provide for additional assistance with departments to
Services train on document workflow, use of LaserFiche and
additional advanced Laserfiche training. N 15,000 0 15,000
Information Provide for management cards for Uninterruptable
Services Power Supplies (UPS) that provide clean and
continuous power to the City's Servers. N 5,600 0 5,600
Information Provide for purchase of the Data Interoperability
Services Extension for GIS. This package allows for opening
and converting 75 data types -many that are not
included in the base GIS package. N 2,250 0 2,250
Information Provide for reprogramming of the informational kiosks
Services located at the Historic Federal Building, Grand River
Center and Five Flags. N 10,000 0 10,000
Legal Computer for afull-time Assistant City Attorney
position. This position would begin January 1, 2010 N 2,700 0 2,700
Legal This improvement package provides funding two
months of wages and benefits for the newly hired full-
time Assistant City Attorney This will allow time for
cross training with the Assistant City Attorney that will
be retiring at the end of FY10. N 16,076 0 16,076
Park Division Provides for the purchase of a P7270 keypad
portable radio system for the Leisure Services
Manager for use during severe weather conditions to
communicate with other public safety personnel. N 3,900 0 3,900
Police Uniforms, police academy, weapons and related
Department expenses for 3 new officer positions in FY 2010 as
part of the five-year Sworn Officer Plan. N 26,388 26,388 0
Police Funding for purchasing video recording microphones
Department for the COP handheld radios. N 4,512 4,512 0
Police Funding for the purchase of a laptop computer and
Department external hard drive to backup files, for use by Officers
of the Auxiliary Police. N 2,204 2,204
Recreation Provide for an Automated Electronic Defibrillator
Division (AED) to be located at the McAleece Recreation Area N 1,600 0 1,600
R =Recurring / N =Non-Recurring -$$-
DEPARTMENT DESCRIPTION
ADDL ADDL NET TAX
R/N EXPENSE REVENUE IMPACT
Recreation
Division Software training for staff for addition of Membership
and Pass Management web based software to our
contract withActiveNet.
N
800
0
800
TOTA L GENERAL FUND NON-RECURRING PACKAGES 241,520 33,801 207,719
TOTAL RECURRING AND NON-RECURRING TAX SUP 883,836 429,271 454,565
R =Recurring / N =Non-Recurring -89-
FISCAL YEAR 2010 BUDGET
SUMMARY OF RECOMMENDED DECISION (IMPROVEMENT) PACKAGES FOR
NON-PROPERTY TAX FUNDS
ADDL ADDL NET
DEPT DESCRIPTION RIN EXPENSE REVENU IMPACT
ROAD USE TAX FUND (RUTF)
Public Works/Streets Provide funds for the purchase of a combination
RUTF spreader-dump box and amid-wing snow plow
for one of our 31,000 GVW dump trucks, # 3212 N 18,000 0 18,000
Public Works/Streets Provide funds that would allow four Public Works
RUTF workers assigned to snow and ice control the
opportunity to attend the American Public Works
Association's North American Snow Conference
in Omaha, Nebraska on April 18-21, 2010 N 4,200 0 4,200
Public Works/Streets Provide funds for the purchase and installation of
RUTF audio/video (A/V) equipment in the training room
located at the Municipal Services Center (MSC) N 9,000 0 9,000
Public Works/Streets Provide funds for the purchase of two wing plow
RUTF guidance lasers. N 4,800 0 4,800
Engineering RUTF Provide the Traffic Operations Centerwith a 800
Mhz portable radio for emergency
communications with the city and county public
safety agencies including the Public Works
Department. N 4,000 0 4,000
R 394 0 394
Engineering RUTF Provide for an Engineering Technician and the
Utility Technician (two employees) to have
wireless access to the City of Dubuque's
network. R 2,160 0 2,160
Subtotal Road Use Tax 42,554 0 42,554
DMASWA
Public Funds to continue the retention of the
Works/DMASWA DMASWA's 2000 AI Jon 91 K trash compactor R 24,900 0 24,900
City Manager's Office - Provide funding for afull-time Assistant Budget
Budget Director at GE-36C to help make the duties of
the Budget Office more efficient and R 1,667 0 1,667
City Manager's Office - Provide funding for a workstation & office
Budget remodel for full-time Assistant Budget Director at
GE-36C to help make the duties of the Budget
Office more efficient and manageable N 222 222
Subtotal DMASWA 26,789 0 26,789
CDBGFUND
Housing/Comm. Dev Funding for a vehicle forthe Inspector hired in
June 2008. 32% ($3,840) to CDBG and 68%
($8,160) to General Fund. N 3,840 0 3,840
R =Recurring / N =Non-Recurring -90-
ADDL ADDL NET
DEPT DESCRIPTION RIN EXPENSE REVENU IMPACT
Subtotal CDBG Fund 3,840 0 3,840
SECTION 8
Housing/Comm. Dev Funding to sponsor two groups of 15 to attend
"Getting' Ahead in a Just Gettin' by World"
Program. R 15,600 0 15,600
Housing/Comm. Dev Purchase of an updated Housing Agency (HA)
software system. N 63,000 0 63,000
Housing/Comm. Dev Provide funding for apart-time Receptionist
(NA44) to perform a variety of clerical, customer
service and receptionist duties forthe Section 8
Activity N (10,537) 0 (10,537)
Subtotal SECTION 8 Fund 68,063 0 68,063
CABLE TV FUND
Cable TV Division Provides for the addition of a summer intern in
the Cable TV Division at 40 hours per week for
13 weeks (522 hours annually). R 6,929 0 6,929
Cable TV Division Provides for a Granicus Media Vault server for
the City R 4,584 0 4,584
N 12,235 0 12,235
Cable TV Division Funding for a Granicus MinutesMaker module N 16,730 0 16,730
R 6,432 0 6,432
Cable TV Division Funding to create a custom work station forthe
Cable TV Coordinator's office. N 2,000 0 2,000
Cable TV Division Funding to allow the Public Information Officer to
conduct a survey to measure the satisfaction of
Dubuque citizens with City services. N 13,050 0 13,050
Subtotal Cable TV Funds 61,960 0 61,960
DICW FUNDS
Park/Dub Industrial Ctr Provides for a contractor to establish
West prairie/wildflower meadow in grassed areas
along Bike/Hike Trail at Dubuque Industrial
Center West. N 29,000 0 29,000
Subtotal DICW Funds 29,000 0 29,000
GDTIF FUNDS
Economic Provide consultant services for the
Development MillworkNVarehouse District to advocate for
revisions to the Iowa Historic Tax Credit
legislation, find infrastructure funding, and other
funding sources to facilitate the district's
redevelopment. R 25,000 0 25,000
Economic Provide funding to hire a consultant to determine
Development the appropriate district heating solutions for the
MillworkNVarehouse District. N 65,000 0 65,000
R =Recurring / N =Non-Recurring -91-
ADDL ADDL NET
DEPT DESCRIPTION RIN EXPENSE REVENU IMPACT
90,000 0 90,000
ENTERPRISE FUNDS
Sewer Fund
City Manager's Office - Provide funding for afull-time Assistant Budget
Budget Director at GE-36C to help make the duties of
the Budget Office more efficient and R 7,221 0 7,221
City Manager's Office - Provide funding for a workstation & office
Budget remodel for full-time Assistant Budget Director at
GE-36C to help make the duties of the Budget
Office more efficient and manageable N 961 961
Subtotal Sewer Fund 8,182 0 8,182
Water Fund
Water Administration Create afull-time Geographic Information
Systems (GIS) Specialist position. The Water
Utility GIS Specialist would assist in the Water
Department geographic data development,
collection, analysis, and enhancement of its
system. R 57,627 0 57,627
City Manager's Office - Provide funding for afull-time Assistant Budget
Budget Director at GE-36C to help make the duties of
the Budget Office more efficient and R 5,537 0 5,537
City Manager's Office - Provide funding for a workstation & office
Budget remodel for full-time Assistant Budget Director at
GE-36C to help make the duties of the Budget
Office more efficient and manageable N 737 737
Subtotal Water Fund 63,901 0 63,901
Solid Waste Fund
Public Works/Solid Pilot an extended, but limited, yard waste co-
Waste collection service to City of Dubuque customers
during early December, later January, February
and March. R 1,538 1,772 (234)
R =Recurring / N =Non-Recurring -92-
DEPT DESCRIPTION
ADDL ADDL NET
RIN EXPENSE REVENU IMPACI
City Manager's Office - Provide funding for afull-time Assistant Budget
Budget Director at GE-36C to help make the duties of
the Budget Office more efficient and R
City Manager's Office - Provide funding for a workstation & office
Budget remodel for full-time Assistant Budget Director at
GE-36C to help make the duties of the Budget
Office more efficient and manageable N
Public Works/Solid Funding to improve the sanitation and aesthetics
Waste in the remainder of the city's alleys used for
municipal refuse collection. R
Subtotal Solid Waste Fund
Stormwater Fund
Engineering/Storrr
er
City Manager's Office
Budget
City Manager's Office
Budget
Parking Fund
City Manager's Office
Budget
City Manager's Office
Budget
4,253 0 4,253
566 566
(12,
12,399
84,500
101,484
N 84,500
90,857 (10,
vide for a Civil Engineer II to attend 3 day
Ference and 2 day workshop on surface
er quality Storm Con is the world's largest
mwater pollution prevention conference R
vide funding for afull-time Assistant Budget
actor at GE-36C to help make the duties of
Budget Office more efficient and R
vide funding for a workstation & office
odel for full-time Assistant Budget Director at
36C to help make the duties of the Budget
ce more efficient and manageable N
Subtotal Stormwater Fund
vide funding for afull-time Assistant Budget
actor at GE-36C to help make the duties of
Budget Office more efficient and R
vide funding for a workstation & office
odel for full-time Assistant Budget Director at
36C to help make the duties of the Budget
ce more efficient and manageable N
Subtotal Parking Fund
TOTAL NON-PROPERTY TAX FUND PAC
TOTAL IMPROVEMENT PACKAGES ALL
1,800 0 1,800
1,918 0 1,918
255 255
3,973 0 3,973
1,202 0 1,202
160 160
1,362 0 1,362
R =Recurring / N =Non-Recurring -93-
FULL-TIME EQUIVALENT (FTE) PERSONNEL CHANGES IN
FY 2010 BUDGET
The Fiscal Year 2010 budget increases the full-time personnel complement by 6.09 FTE, decreases the part-time equivalents by
0.09 FTE and decreases the Seasonal by 0.02 FTE.
The changes can be summarized as follows:
EXPLANATION OF INCREASE
DEPARTMENT POSITION FULL-TIME PART-TIME SEASONAL (DECREASE)
Building Custodian 0 37 15 hours per week at Multicultural Family
Center
City Clerk Secretary (0.25) Eliminate part-time Permit Clerk for 20 hours
per week and increase Intern by 10 hours
Intern 0 13 per week effective January 1, 2009
City Manager Assistant Budget Director 1.00 Add full-time
Arts & Cultural Affairs Coordinator 0.25 Add part-time for 10 hours per week
Training & Wkfce Develop Coord 0.50 Full-time effective January 1, 2009
Secretary -Personnel 0 32 Part-time effective January 1, 2009
Budget (0.04) Decrease seasonal
Engineering Confidential Account Clerk 0.75 Add part-time for 30 hours per week
Finance Dept Secretary 0.03 Additional 2 hours per week
Legal Assistant City Attorney 0.50 Part-time to full-time effective January 1, 201(
Assistant City Attorney (0.20) Part-time to full-time effective January 1, 201(
Assistant City Attorney 0.16 Add full-time for 2 months
Library Custodian 0 13 Additional 5 hours per week
Fundraising postion completed December
Library Campaign Coordinator (0 50) 31, 2009
Increase Laborer hours by 42 to reflect level
Park Division Laborer 0.02 of service required
Assistant Gardener 0.59 Reclassified from Public Works
Parking Parking System Technician 0.50 Full-time effective January 1, 2009
Police Business Education Student 0 12 Increase seasonal
Police Captain 1.00
Net increase due to retirements and
Police Lieutenant 1.00 positions added in FY 2009
Police Patrol Officer (1 67)
Clerk Typist (0.25) Decrease Secretary hours by 10 per week
Police Patrol Officer 0.84 Full-time effective September 1, 2009
Police Patrol Officer (Annexation) 0.50 Full-time effective January 1, 2010
Police Patrol Officer (COPS) 0.50 Full-time effective January 1, 2010
Public Works Laborer (0 67) Reclassify Assistant Gardener and allocate
Assistant Gardener 0.42 ~ to Park Division
Increase Custodian I hours to reflect level of
Custodian I 0.01 service required
Reduction due to FT Utility Locator added in
Maintenance Worker (1.00) Engineering in FY 2009
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EXPLANATION OF INCREASE
DEPARTMENT POSITION FULL-TIME PART-TIME SEASONAL (DECREASE)
Recreation Decrease Laborer hours by 230 to reflect
Division Recreation Field Supervisor (0 11) level of service required
Lifeguard hours increased by 1002 to reflect
Lifeguard 0 48 change in programming
Decrease Recreation Leader hours by 480
Recreation Leader (0.23) to reflect level of service required
Laborer 0.06 Laborer hours increased by 125 to reflect
Recreation Prog Assist (0.03) Decrease Recreation Prog Assist hours by
Director Multicultural Family Ctr 0.50 Full-time effective January 1, 2010
Recreation Leader- Seasonal 0.25 Seasonal effective January 1, 2010 (20
hours per week)
Transit Transit OperationsSupervisor
(1.00)
Reflects Transit Operations Supervisor
being contracted from First Transit
Water GIS Coordinator/Analyst
TOTAL FTE CHANGES
TOTAL F. T. E.s FOR FY 2010
1.00
6.09 (0.09) (0.02)
538.76 72.97 52.30
Add full-time
Total increased FTE from FY 2009
5.98
Total FTE for FY 2010
664.03
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The major resource assumptions used in preparing the Fiscal Year 2010 adopted budget
include the following:
a. Unencumbered funds or cash balances of $200,000 will be available in FY 2010
and each succeeding year to support the operating budget.
b. Sales tax funds are set by resolution to be used 50 percent in the General Fund for
property tax relief. Sales tax projections for FY 2010 are projected to increase 5.0
percent over FY 2008 actual receipts or an average of 2.5°~ per year, and then
increase at an annual rate of 2.0 percent per year.
c. Hotel/motel tax receipts are projected to increase 4 percent over FY 2009 budget,
and then increase at an annual rate of 3 percent per year.
d. State Transit operating assistance is anticipated to remain unchanged from FY
2009 budget. Federal Transportation Administration (FTA) is anticipated to
increase 18°~ from FY 2009 budget.
e. Miscellaneous revenue, excluding state shared revenues, has been estimated at 2
percent growth per year over budgeted FY 2009.
f. Gaming revenues generated had been estimated based on the impact of the
Diamond Jo's anticipated expansion beginning FY 2009 (12/11/08), which includes
a decrease to the DGP&C gaming market of 21 percent. This impacted the City's
five year capital program (FY 2010 - FY 2014) by a reduction of $14 million in
distribution payments and $1.4 million in lease payments for a total reduction to the
CIP of $15.4 million. The reduction of the lease payment over the next five years
would impact the operating budget by $8.1 million.
Gaming revenues generated from lease payments from the DRA have been
decreased by $1.1 million per year based on revised projections from the DRA.
In addition, the $.50 per patron tax received from the Diamond Jo is anticipated to
increase 2.5 percent ($15,859) in FY 2010 and is expected to be eliminated during
FY 2011. This is based on statements from the Diamond Jo about the uncertainty
of this fee in the future. The riverboat related tax on bets has also been increased
2.5 percent ($10,747) in FY 2010.
Gaming revenues from taxes and the DRA lease (not distributions) changed from
the FY 2009 split of 76°~ / 24°~ between operating and capital budgets to 85°~ /
15°~ in FY 2010. The operating portion of the split includes the debt service
required on the 2002 general obligation bonds for the America's River Project that
was previously considered as part of the capital portion of the DRA lease. Debt
obligations are considered a continuing annual expense and are more accurately
reflected as part of the operating portion of the DRA lease.
The Diamond Jo Patio lease ($25,000) and the Diamond Jo parking privileges
($475,000 beginning in FY 2009 in connection with the expansion of the Diamond
Jo Casino) have not been included in the split with gaming revenues. This revenue
is allocated to the operating budget.
The residential rollback factor will increase from 44.080 percent to 45.589 percent
or a 3.42 percent increase for FY 2010. The rollback has been estimated to
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increase 4°~ each year from Fiscal Years 2011 thru 2014 and a 10-year average for
equalization orders was used for Fiscal Years 2011 and beyond.
j. FY 2010 reflects this increased assessed value for the average homeowner.
Assessed valuations were increased 2 percent per year beyond FY 2010.
k. Gas and electric franchise fees have been projected to increase 4 percent over FY08
actual collections based on three year's trend data. Also, Alliant has applied for a
4.38°~ increase and Black Hills Energy fora 10.3°~ increase with the State Utility
Board and this budget assumes they will each get 50°~ of their requested increase.
In FY 2011 the franchise fee has been projected to increase from a 2°~ to a 3°~ fee
due to the City anticipating a positive outcome of the franchise fee litigation or a
legislative change during FY 2010. The franchise fee increases at an annual rate of
2.5 percent per year from FY 2012 thru FY 2014. The City is currently undergoing a
franchise fee study. These guidelines assume the 2°~ franchise fee will continue in
FY 2010 and increase to 3°~ in FY 2011.
I. For purposes of budget projections only, it is assumed that City property taxes will
continue to increase at a rate necessary to meet additional requirements over
resources beyond FY 2010, with the gaming revenue (from taxes and the DRA
lease) split at 85°~ operating budget and 15°~ capital budget based on note "g"
above.
m. FY 2010 reflects the second year that payment in lieu of taxes is charged to the
Water and Water Pollution Control funds for Police and Fire Protection. In FY 2010,
the Water Pollution Control fund is charged 0.43°~ of building value and the Water
fund is charged 0.62°~ of building value for payment in lieu of taxes for Police and
Fire Protection. This revenue is reflected in the General Fund and is used for general
property tax relief.
n. FY 2010 anticipates the City receiving an Energy and Environmental Block Grant
($330,000) to fund the Sustainability Community Coordinator position ($78,489) and
the remainder of the grant to fund a portion of the annual Growing Sustainable
Conference, printing of sustainability materials, and replacement of the City Hall roof
with photovoltaic shingles.
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relief. Additional commitments include, 50°k of actual hotel/motel tax paid by the Grand
Harbor Hotel and Water Park be returned to them until May 1, 2013.
Hotel/motel tax has increased gradually over the years until FY 03/04, when a 35°k
increase was realized. This was due to the addition of several new hotel/motels in
Dubuque. FY 09/10 is budgeted with an increase of 4.0°k over FY 08/09, which reflects
the actual trend.
Other Taxes
Other taxes include tax on agricultural land (state levy limit is $3.00375), military
service, county monies & credits, gaming taxes (Greyhound Park and Casino para-
mutual and slot machine tax and Diamond Jo riverboat tax on bets), mobile home tax,
and tax increment property tax revenues.
LICENSES AND PERMITS
Fees from licenses include business, beer, liquor, cigarette, dog, cat, bicycle, housing,
and other miscellaneous. Fees from permits include building, electrical, mechanical,
plumbing, refuse hauling, excavation, subdivision inspection, swimming pool inspection,
animal impoundment, and other miscellaneous.
Also included are cable TV franchise fees (5°k) and utility franchise fees (2°k gas and
2°k electric). The City is currently undergoing a franchise fee study due to franchise fee
litigation. The City assumes that the 2°k franchise fee will continue in FY 2010. The
Fiscal Year 2010 projection for Cable Franchise Fees is $656,000. The Utility
Franchise Fees FY 2010 projection is $1,631,853, all for property tax relief. Gas and
electric franchise fees have been projected to increase 4.0 percent over FY09
collections based on four year's trend data.
USE OF MONEY AND PROPERTY
This category includes interest and investment earnings collected, rent received from
City owned property, and lease revenue. The gaming related leases generate the most
revenue. In 1984, the citizen's of Dubuque approved a referendum allowing dog racing.
In 1987, this expanded to include riverboat gaming and in 1994 slot machines at the
dog track. The Greyhound Park and Casino expanded with a bigger and better facility
and in June 2005, slot machines were added to go from 600 to 1,000 and in March
2006, table games were added.
Effective April 1, 2004 the lease with the Dubuque Racing Association (DRA) was
revised to collect 1 °k of coin-in and unadjusted drop from .5°k previously, and its end
date changed from 2009 to 2018. The City receives a distribution of profit from the DRA
annually that was previously split 50°k to the City, 25°k to local charities and 25 °k
retained by the DRA. The new lease changed this split to 40°k City / 30°k Charities /
30°k DRA. Diamond Jo admissions are also collected through their lease.
City Council policy is use 100°k of the DRA distribution of profit to support the Capital
Improvement budget. City Council policy for the total received from the DRA operating
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CHARGES FOR SERVICES
Utility Charges
This includes revenue from charges for services for Water, Sewer, Stormwater, Solid
Waste, and Landfill. A 1 °k usage growth was used for revenue projections for water
and sewer metered sales. Rate increases have been incorporated in all utilities (as
listed on the "Fact Sheet" under the Budget Overviews tab). Rate increases were
necessary due to a combination of operating costs rising (fuel, gas/electric, supplies),
additional capital projects and to support additional debt service.
Other Charqes for Services
This includes revenue from all charges for current services exclusive of utilities, such
as:
General Government -Copy charges, sale of maps and publications, zoning
adjustment fees, sub plat review fees, plan check fees, and temporary use fees.
Highways/Streets/Sanitation -Street, sidewalk, and curb repairs, engineering
and inspection fees, and weed cutting charges.
Public Safety -Special Police services and ambulance fees.
Municipal Enterprises -Library services, transit services, airport charges and
fuel sales, and parking meters and lot collections.
Recreation -Recreation programs, golf course fees, aquatics, and park fees.
SPECIAL ASSESSMENTS
Special Assessments are an additional tax levied on private property for public
improvements that enhance the value of the property. Principal and interest payments
received on special assessments are included in this revenue category.
MISCELLANEOUS REVENUE
Internal Charqes
These are the charges for labor, equipment, materials, printing, and messenger service
which City departments pay to internal services departments or to other City
departments.
Proceeds from Bonds
This includes proceeds from sale of bonds for the principal, premium, and accrued
interest. $27,098,823 in general obligation issues and $16,523,285 in state revolving
loan fund revenue bonds are planned to cover the FY 09/10 CIP.
Miscellaneous Revenue
This includes revenues of anon-recurring nature which are not assigned above.
TRANSFERS
This is for the transfer of money between City funds.
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The major requirement assumptions used in preparing the Fiscal Year 2010 adopted
budget include the following:
Employee Expense (+$1,827,055 / 4.08% over FY 09 Adopted Budget)
a. A wage increase is reflected in the projections for FY 2010 of 3.5 percent.
The Municipal Fire and Police Retirement System of Iowa Board of Trustees has
decreased the City contribution for Police and Fire retirement from 18.75 percent to
17.00 percent (-5.21 °~ or a decrease of $110,387in General Fund). Also, the Iowa
Public Employee Retirement System (IPERS) increased the City contribution from
6.35 percent to 6.65 percent (+10.25°~ or an increase of $72,454 in General Fund)
and the employee contribution from 4.10°~ to 4.30°~ for the third time since 1979.
The IPERS rate is anticipated to increase 3 percent each succeeding year according
to IPERS.
c. The City portion of health insurance expense will decrease from $715 per month per
contract to $665 per month per contract (based on 514 contracts) to draw down
excess health fund reserves. Estimates for FY 10-14 have been increased by 6.5
percent per year.
d. Unemployment expense in the General Fund remains unchanged from FY 2009 at
$52,356 based on past years actual experience.
e. Workers Compensation is increasing 6.46 percent.
Supplies and Service (+$3,833,707 / 3.41% over FY 09 Adopted Budget)
f. General operating supplies and services are estimated to increase 5 percent over
actual in FY 2008 or 2.5 percent over FY 2009 budget, depending on which year
reflects expenditures more accurately. 2.5 percent increase is estimated in
succeeding years.
g. Electrical energy expense is estimated to increase 10 percent over FY 2008 actual
expense, then 2.5 percent per year beyond.
Natural gas expense is estimated to increase 6 percent over FY 2008 actual, then
2.5 percent per year beyond. There is no degree-day adjustment this year.
i. The Convention and Visitors Bureau contract will continue at 50 percent of actual
hotel/motel tax receipts, less a $35,000 loan repayment.
j. Motor vehicle fuel, and low and high sulfur diesel fuel expense based on a three year
average of FY 2007 and 2008 actual and FY 2009 projected actual, then 2.5 percent
per year beyond.
k. Postage rates for FY 2010 are estimated to increase 0 percent over FY 2008 actual
expense and remain at that level per year beyond.
Vehicle maintenance expense for FY 2010 is estimated to increase 7 percent over
FY 2008 actual expense, then 2.5 percent per year beyond.
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m. Insurance costs are estimated to change as follows: General Liability is increasing
7.0 percent, Property insurance is decreasing 8.3 percent, and Boiler and Machinery
insurance is increasing 10.1 percent.
Capital Outlay (+$221,795 / 11.62% under FY 09 Adopted Budget)
n. Equipment costs for FY 2010 are estimated to decrease 16.9 percent under FY 2009
budget, then increase 5 percent per year beyond.
Debt Service (+$2,364,041 / 32.80% over FY 09 Adopted Budget)
o. Debt service is estimated based on additional tax-supported unabated General
Obligation bond sales for fire truck and ambulance replacements and
Purchase/Rehab/Resale/Demolition of homes in targeted neighborhoods in FY 2010
- 2014.
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CITY OF DUBUQUE COSTS OF MUNICIPAL SERVICES
INCREASE FOR AVERAGE HOME'S CITY UTILITY AND PROPERTY TAX EXPENSE FY 1989-2010
MONTHLY CHANGEIN
REFUSE STORM RESIDENTIAL ANNUAL COST
MONTHLY % INCRI WATER PROPERTY OF MUNICIPAL
FISCAL YEAR WATER SEWER RATE (DECR) FEE TAX SERVICES
FY 1989 3.00% 0.00% $4.00 6.67% -11 40%
FY 1990 3.00% 3.00% $4.50 12.50% -0.89%
FY 1991 2.00% 2.00% $6.00 33.33% 3.77%
FY 1992 3.00% 3.00% $7.00 16.67% 3.58%
FY 1993 0.00% 0.00% $9.00 28.57% 5.19%
FY 1994 0.00% 0.00% $9.00 0.00% 0.30% $1.51
FY 1995 0.00% 0.00% $8.50 -5.56% 2.43% $6.41
FY 1996 3.00% 0.00% $7.50 -11 76% -0.87% ($12.69)
FY 1997 0.00% 0.00% $7.25 -3.33% -0.42% ($5.19)
FY 1998 0.00% 0.00% $7.00 -3.45% -0.71% ($6.66)
FY 1999 4.00% 0.00% $7.00 0.00% 0.00% $5.30
FY 2000 1.00% 0.00% $7.00 0.00% -0.17% $0.51
FY 2001 3.00% 0.00% $7 44 6.29% 0.00% $9.46
FY 2002 0.00% 4.00% $7.50 0.81% 0.00% $6.51
FY 2003 (July and A ugust) $8.20 Pre UBP System
FY 2003 2.00% 1.00% $7.20 -4.00% -5.00% ($22.14)
FY 2004 4.68% 3.00% $7.60 5.56% 1.29 1.54% * $37.64
FY 2005 3.00% 4.00% $8.51 11.97% 1.29 0.40% * $24.76
FY 2006 4.00% 5.50% $8.70 2.23% 1 79 1.90% * $34.98
FY 2007 4.00% 9.00% $9.46 8.74% 2.25 -1.52% * $29.24
FY 2008 5.00% 5.00% $9.89 4.55% 3.25 2.72% $48.81
FY 2009 9.00% 9.00% $10.35 4.65% 4.00 5.41% $76.40
PROJECTION
FY 2010 5.00% 5.00% $10.60 2.42% 4.00 0.00% $23.75
FY 2011 5.00% 11.00% $12.19 15.00% 5.50 9.21% $126.57
FY 2012 5.00% 13.00% $10.72 -12.06% 6.35 8.19% $87 10
FY 2013 5.00% 14.00% $10.94 2.05% 7.00 6.16% $51 71
FY 2014 5.00% 16.00% $12.24 11.88% 7.00 7.59% $118.49
AVERAGE ANNUAL
PERCENT CHANGE 3.03% 4.13% 5.14% 1 44%
NOTES REGARDIN G PROJECTIONS:
1 The projections do not include any anticipated tax burden shifts as a result of state issued equali zation orders or rollba ck factors.
2. The projections fo r the cost of municipal services are based on average water usage of 800 cubi c feet per month and
an assessed valu e on the hom e in FY 2010 of $130,367 (before rollback).
* State increased property taxes to the avera ge homeowner by underfunding the Homestea d property tax credit.
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FY 2009 RATES AND COMPARISONS
Water Rate Comparison for Largest Iowa Cities with Water Softening
Rank City Water Rate
(FY 09)
(800 cubic
feet/residence avg.)
7 Iowa City $27.34
6 West Des Moines $22.48
5 Ames $18.42
4 Cedar Rapids $17.78
3 Council Bluffs $17.44
2 Des Moines $17.06
1 Dubuque $16.48
Average w/o Dubuque $20.09
Dubuque's water is some of the best in the world! The highest ranked city (Iowa City) is 66%
higher than Dubuque's rate, and the average is 21.89% higher than Dubuque.
Dubuque's recommended FY 2010 water rate is $17.36 (increase of 5.00% over FY 2009)
Comparisons for other communities are not yet available
Sewer Rate Comparison for Ten Largest Iowa Cities
Rank City Sewer Rate
(FY 09)
(Based on 800 cubic
feet/month)
10 Iowa City $36.08
9 Sioux Ci $27.04
8 Des Moines 26.78
7 West Des Moines 24.50
6 Daven ort $20.63
5 Ames $19.99
4 Waterloo $18.95
3 Dubuque $18.05
2 Council Bluffs $17.20
1 Cedar Rapids $16.91
Average w/o Dubuque $23.12
Dubuque is the THIRD LOWEST in the state for Sewer Rate. The highest ranked city (Iowa City)
is 100% higher than Dubuque's rate, and the average is 28.1 % higher than Dubuque.
Dubuque's recommended FY 2010 sewer rate is $18.96 (increase of 5.00% over FY 2009)
Comparisons for other comrr71nfties are not yet available
FY 2009 RATES AND COMPARISONS
Refuse Rate Comparison for Ten Largest Iowa Cities
Rank City Monthly Rate
(FY 09) Pay As You
Throw
10 Ames $21.50 No -Private Service
9 Council Bluffs $16.00 Yes
8 Iowa Cit $14.50 Yes
7 Cedar Ra ids $13.96 Yes
6 Sioux Cit $13.13 Yes
5 Waterloo $12.72 Yes
4 Des Moines $12.00 No
3 Daven ort $11.40 Yes
2 West Des Moines $11.10 Yes
1 Dubu ue $10.35 Yes
Average w/o
Dubu ue $14.03
The highest ranked city (Ames) is 108% higher than Dubuque's rate, and the average is 36% higher than Dubuque.
Dubuque's recommended FY 2010 refuse rate is $10.60 (increase of 2.42% over FY 2009)
Comparisons for other communities are not yet available
Stormwater Rate Comparison for Iowa Cities with Stormwater utilities
Rank City Stormwater
Rate (FY 09)
19 Des Moines $6.43
18 Forest Cit $5.00
17 Dubu ue $4.00
16 WndsorHei hts $3.50
15 Cedar Ra ids $3.35
15 West Des Moines $3.25
14 Ackle $3.08
13 Cedar Falls $3.00
13 Carroll $3.00
13 Sac Cit $3.00
13 State Center $3.00
12 Garner $2.63
11 Ames $2.60
10 DeWitt $2.50
9 Marshalltown $2.16
8 Burlin ton $2.00
8 Iowa Cit $2.00
8 Perr $2.00
8 Bettendorf $2.00
7 Boone $1.95
6 Sioux Cit $1.84
5 Clear Lake $1.79
4 Mason Cit $1.75
3 Daven ort $1.60
2 Maren o $1.50
1 Hiawatha $1.00
Average w/o Dubuque $2.64
The highest ranked city (Des Moines) is 60.7% higher than Dubuque's rate, and the average is 34% lower than Dubuque.
Dubuque's recommended FY 2010 star~~!!ater rate is $4.00 (no increase over FY 2009)
Comparisons for other cb?'nmunities are not yet available
FISCAL YEAR 2010 ADOPTED BUDGET
TAX RATE AND TAX LEVY
TAX LEVY Total Tax Levy/
Non-Debt Levy Debt Levy Tax Rate
Non-Debt Lew
Total Levy Excl' Debt (Tax Asking w/o Debt) FY 2008 $18,178,383 $0
Divided by Valuation Subject to Property Tax $1,762,000.629 $1,596,778.287
Tax Rate $10.3169 $0.0000
Debt Levv
Total Debt Levy (Tax Asking for Debt) FY 2009 $18,729,533 $0
Divided by Valuation Subject to Property Tax $1,878,769.178 $2,027,227 349
For All Levys Excluding Debt Service Tax Rate $9.9690 $0.0000
Tax Rate =Net Requirement FY 2010 19,010,310 $78,143
1,935,742,471 $2,110,627,802
Tax Rate in Dollars per$1,000 Tax Rate $9.8207 $0.0370
$18,178,383
$10.3169
$18,729,533
$9.9690
$19,088,453
$9.8577
TAX RATE
BUDGET FY 08 BUDGET FY 09 BUDGET FY 10
TAX LEVY FUNDS Rate in
Dollars/$1,000 Amount
Levied Rate in
Dollars/$1,000 Amount
Levied Rate in
Dollars/$1,000 Amount
Levied
General Fund $4.7682 $8,401,506 $5.2565 $9,875,755 $5.2283 $10,120,617
Transit Fund 0.6073 1,070,053 0.6673 1,253,638 0.6000 1,161,393
Debt Service Fund 0.0000 0 0.0000 0 0.0370 78,143
Tort Liability Fund 0.2176 383,404 0.0869 163,180 0.2149 416,013
Trust and Agency Fund 4.7239 8,323,420 3.9584 7,436,960 3.7775 7,312,287
TOTAL $10.3169 $18,178,383 $9.9690 $18,729,533 $9.8577 $19,088,453
Tax Rate Comparison for Ten Largest Iowa Cities
Rank City Tax Rate
10 Sioux Ci $18.71
9 Waterloo $18.37
8 Council Bluffs $18.08
7 Iowa Ci $17 72
6 Des Moines* $17 18
5 Daven ort $15.58
4 Cedar Ra ids $15.07
3 West Des Moines* $12.38
2 Ames $1106
1 Dubuque $9.97
AVERAGE w/o Dubuque $16.02
Dubuque is the LOWEST in the state for property tax rate. The highest ranked city (Sioux City) is 88% higher than Dubuque's
rate, and the average is 61 % higher than Dubuque.
'Includes the transit tax levy adopted by the Des Moines Area Regional Transit Authority for comparability.
Dubuque's recommended FY 2010 property tax rate is $9.8577 (increase of 1.12%over FY 2009)
Comparisons for other communities are not yet available
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Comparison for Ten Largest Iowa Cities
Taxable Value per Capita
Rank City Taxes
Per
Capita
(FY 09) Tax Rate
(FY 09) 2000 Census
Population
(FY 09) Taxable Value
With Gas &
Electric (FY 09)
10 West Des Moines $895 $12.38 46,403 3,354,478,329
9 Iowa City $ 731 $ 17 72 62,220 2,565,360,329
8 Council Bluffs $ 633 $ 18.08 58,268 2,040,376,367
7 Cedar Rapids $ 614 $ 15.07 120,758 4,919,665,363
6 Davenport $ 567 $ 15.58 98,359 3,580,700,760
5 Waterloo $ 564 $ 18.37 68,747 2,112,530,991
4 Des Moines $ 508 $ 17 18 198,682 5,874,658,327
3 Sioux Cit $ 441 $ 18.71 85,013 2,003,308,335
2 Ames $ 423 $ 1106 50,731 1,941,794,882
1 Dubuque $325 $9.97 57,686 1,878,770,648
AVERAGE w/o
Dubuque $597 $16.02 87,687 3,154,763,743
Dubuque is the LOWEST taxes per capita in the state for property tax rate. The highest ranked city (West
Des Moines) is 176% higher than Dubuque's taxes per capita, and the average is 84% higher than
Dubuque.
Dubuque's recommended FY 2010 property tax rate is $9.8577 (increase of 1.12% over FY 2009)
Comparisons for other communities are not yet available
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FISCAL YEAR 2010 RECOMMENDED BUDGET
NET OPERATING BUDGET IN FUNDS INCLUDING TAX LEVY REVENUE
BY DEPARTMENT
Represents Department's Net Budgets in Funds with Tax Levies
General Fund, Transit Fund, Trust and Agency Fund, Tort Liability Fund and Debt Fund
FY 2009 FY 2010
NET MISC. REVENUE NET % OF NET
OPERATING TAXABLE GENERATED OPERATING OPERATING
DEPARTMENT/DIVISION BUDGET FUNDS & TRANS IN BUDGET BUDGET
Police 9,575,200 11,006,448 1,146,153 9,860,295 28.20%
Emergency Comm. Center 734,270 1,080,008 360,002 720,006 2.06%
Fire 7,221,753 8,297,035 1,047,659 7,249,376 2073%
Emergency Management 75,000 75,000 0 75,000 0.21%
Building Services 144,091 952,169 740,656 211,513 0.60%
Subtotal 17,750,314 21,410,660 3,294,470 18,116,190 5181%
Human Rights 292,337 326,001 33,500 292,501 0.84%
Health Services 194,242 605,017 286,222 318,795 0.91%
Park Division 2,166,010 2,579,903 285,202 2,294,701 6.56%
Civic Center 772,878 809,160 0 809,160 2.31
Grand River Center 343,066 395,048 49,350 345,698 0.99%
Recreation 660,104 2,187,764 1,440,089 747,675 2.14%
Library 2,362,663 2,521,222 92,950 2,428,272 6.94%
Subtotal 6,791,300 9,424,115 2,187,313 7,236,802 2069%
Airport 753,696 4,526,160 3,766,844 759,316 2.17%
Transit 1,253,638 2,641,714 1,480,321 1,161,393 3.32%
Public Works 1,354,544 1,300,945 35,285 1,265,660 3.62%
Engineering 814,388 1,147,835 355,628 792,207 2.27%
Economic Development 141,124 1,145,317 78,560 1,066,757 3.05%
Housing & Comm. Dev 123,931 951,046 757,324 193,722 0.55%
Purchase of Services 984,533 83,419 0 83,419 0.24%
Subtotal 5,425,854 11,796,436 6,473,962 5,322,474 15.22%
Planning 402,015 673,025 217,251 455,774 130%
City Council 158,187 156,572 0 156,572 0.45%
City Manager's Office 657,052 1,018,724 353,336 665,388 190%
City Manager -Budget 100,904 232,831 57,992 174,839 0.50%
City Manager -Personnel 302,989 409,662 99,852 309,810 0.89%
City Manager -Public Info. 133,449 140,389 0 140,389 0.40%
CityManager-Arts&Cultur 261,648 262,397 0 262,397 0.75%
City Clerk 158,344 401,617 169,068 232,549 0.67%
Finance 828,273 1,535,536 667,914 867,622 2.48%
Legal 450,690 687,666 161,632 526,034 150%
Information Services 449,288 851,037 348,183 502,854 1 44%
Subtotal 3,902,839 6,369,456 2,075,228 4,294,228 12.28%
Total Without Debt 33,870,307 49,000,667 14,030,973 34,969,694 100.00%
Debt Service 0 78,143 78,143 0 0.00%
Total With Debt 33,870,307 49,078,810 14,109,116 34,969,694
-132-
FISCAL YEAR 2010 RECOMMENDED BUDGET
DISTRIBUTION OF THE CITY PORTION OF YOUR PROPERTY TAX PAYMENT
RESIDENTIAL PROPERTY EXAMPLE
For a residential property, with an assessed value of $130,367 (and a taxable value of $59,433)
the City portion of their Fiscal Year 2010 (July 1, 2009 -June 30, 2010) tax bill would be $538.07
with homestead tax credit. The distribution of their tax dollars to City departments and divisions would be
NET
CITY OF DUBUQUE OPERATING DEBT
DEPARTMENT/DIVISION EXPENSE SERVICE TOTAL
Police 151 72 151 72
Emergency Comm. Center 11 08 11 08
Fire 109 52 2.02 111 54
Emergency Management 1 15 1 15
Building Services 3.25 3.25
Subtotal 276.73 2.02 278 75
Human Rights 4.50 4.50
Health Services 4.91 4.91
Park Division 35.31 35 31
Civic Center 12.45 12.45
Grand Rever Center 5.32 5 32
Recreation 11 50 11 50
Library 37 36 37 36
Subtotal 111 35 0.00 111 35
Airport 11 68 11 68
Transit 17 87 17 87
Public Works 19 47 19 47
Engineering 12.19 12.19
Economic Development 16.41 16 41
Housing & Comm. Dev 2.98 2.98
Purchase of Services 1.28 1.28
Subtotal 81 90 0.00 81 90
Planning 7 01 7 01
City Council 2.41 2.41
City Manager's Office 10.24 10.24
City Manager -Budget 2.69 2.69
City Manager -Personnel 4.77 4.77
City Manager -Public Info. 2.16 2.16
City Manager -Arts & Culture 4.04 4.04
City Clerk 3.58 3 58
Finance 13.35 13 35
Legal 8.09 8 09
Information Services 7 74 7 74
Subtotal 66.07 0.00 66 07
GRAND TOTAL 536.05 2.02 538 07
-133-
SUMMARY OF TOTAL REVENUES
BY REVENUE CATEGORY
Change
FY 2009 FY 2010 from
FY 2007 FY 2008 Adopted Recomm'd Adopted
Revenue Category Actuals Actuals Budget Budget FY 2008
Taxes
Property Taxes 17,168,786 18,136,051 18,963,059 19,096,058 0.70%
Local Option Sales Tax 7,759,544 7,981,176 8,391,973 8,379,414 -0.15%
Hotel/Motel Taxes 1,561,546 1,619,004 1,661,834 1,730,636 4.14%
Gaming Tax 594,670 588,858 779,606 724,459 -7 07%
Other Taxes 4,443,880 4,510,156 4,991,764 6,638,467 32.99%
Total Taxes 31,528,426 32,835,245 34,788,236 36,569,034 5.12%
Licenses & Permits
Gas/Electric Franchise Fees 1,490,593 1,519,011 1,550,216 1,631,852 5.27%
Cable Franchise Fees 651,956 647,186 625,000 656,000 4.96%
Other Licenses & Permits 1,080,334 1,186,710 1,340,904 1,298,246 -3.18%
Total Licenses & Permits 3,222,883 3,352,907 3,516,120 3,586,098 1 99%
Use of Money & Property
Interest Earnings 2,531,630 3,378,935 958,528 1,978,902 106.45%
Gaming Leases 14,632,427 14,528,505 9,466,287 7,818,170 -1741%
Other Uses of Money 2,561,718 2,521,507 2,560,991 3,036,348 18.56%
Total Use of Money & Property 19,725,775 20,428,947 12,985,806 12,833,420 -1 17%
Intergovernmental Revenue
Federal Grants 11,008,101 7,962,502 10,827,153 13,863,534 28.04%
State Road Use Funds 4,809,990 4,944,336 4,862,930 5,058,595 4.02%
Bank Franchise Tax - - - - 0.00%
State Grants 2,329,558 1,230,525 3,626,747 12,535,315 245.64%
County Contributions 531,835 601,264 571,533 781,757 36.78%
Total Intergovernmental Revenue 18,679,484 14,738,627 19,888,363 32,239,201 62.10%
Charges for Services
Utility Charges 13,517,666 14,553,111 18,247,908 19,371,945 6.16%
Other Charges for Services 7,065,188 7,296,288 7,356,216 7,997,031 8.71%
Total Charges for Services 20,582,854 21,849,399 25,604,124 27,368,976 6.89%
Special Assessments 595,500 244,117 325,000 278,000 -14.46%
Miscellaneous Revenue
Internal Charges 3,231,302 3,778,158 3,426,205 3,792,300 10.69%
Proceeds from Bonds 743,591 24,528,116 25,118,197 43,622,108 73.67%
Other Miscellaneous Revenue 4,952,533 11,469,064 2,798,287 3,313,891 18.43%
Total Miscellaneous Revenue 8,927,426 39,775,338 31,342,689 50,728,299 61 85%
Total Revenues Before Transfers 103,262,348 133,224,580 128,450,338 163,603,028 136.78%
Transfers 30,702,890 56,231,489 39,076,325 56,921,932 45.67%
Grand Total Revenues 133,965,238 189,456,069 167,526,663 220,524,960 31 64%
-135-
SUMMARY OF HOW BUDGETED EXPENDITURES ARE FUNDED
BY SOURCE OF INCOME
o a op a Total Recom m'd 2010 Recom m'd 2010 Recomm'd 2010
2009 Revenues Budget Operating Budget Capital B udget
Revenue Type Dollars Dollars Percent Dollars Percent Dollars Percent
Utilities
Water 5,153,495 6,646,055 3.94% 5,362,605 5.85% 1,283,450 166%
Sewer 6,450,978 5,968,760 3.54% 5,145,360 5.61% 823,400 1.07%
Solid Waste 2,962,136 3,182,327 1.89% 2,815,327 3.07% 367,000 0.48%
Parking 2,049,871 2,492,683 148% 2,259,533 2.47% 233,150 0.30%
Stormwater 2,398,959 2,472,407 146% 1,711,173 1.87% 761,234 0.99%
Landfill 2,087,367 2,227,252 1.32% 2,225,052 2.43% 2,200 0.00%
Transit 228,093 250,740 015% 237,740 0.26% 13,000 0.02%
Subtotal 21,330,899 23,240,224 13 77% 19,756,790 21 56% 3,483,434 4.52%
Federal Funds
Community Development 1,846,299 1,689,380 1.00% 1,105,305 1.21% 584,075 0.76%
HUD Fair Housing 20,600 30,500 0.02% 30,500 0.03% 0.00%
HUD Lead Grant 367,915 1,106,577 0.66% 1,106,577 1.21% 0.00%
Federally Assisted Housing 4,650,064 4,766,798 2.82% 4,766,798 5.20% 0.00%
Federal Grants-AmeriCorp 205,378 203,919 012% 203,919 0.22% 0.00%
Federal Grants -Shelter Plus Care 108,680 0.06% 108,680 0.12% 0.00%
Federal Grants -Energy Block Grant 93,489 0.06% 93,489 0.10% 0.00%
Federal Grants-Law Enforcement 41,300 56,755 0.03% 56,755 0.06% 0.00%
Federal Assistance 0 9,011,997 5.34% 0.00% 9,011,997 1168%
Federal Transportation Bill 2005 2,063,030 6,097,301 3.61% 0.00% 6,097,301 7.90%
Federal Transit Authority 763,308 1,056,021 0.63% 854,021 0.93% 202,000 0.26%
Passenger Facility Charge 15,840 17,340 0.01% 0.00% 17,340 0.02%
Federal lSTEA Funds/STP Funds 896,970 1,254,545 0 74% 0.00% 1,254,545 1 63%
Federal Aviation Admin. 610,470 638,970 0.38% 0.00% 638,970 0.83%
Subtotal 11,481,174 26,132,272 1548% 8,326,044 9.09% 17,806,228 23.09%
State Funds
State HOME Grant Program 0 0 0.00% 0 0.00% 0 0.00%
State Health Gra nt/Lead Grant 31,020 31,322 0.02% 31,322 0.03% 0 0.00%
State Police Program Grants 51,571 66,100 0.04% 66,100 0.07% 0 0.00%
State Library /Historical Grants 13,000 13,000 0.01% 13,000 0.01% 0 0.00%
State Iowa Finance Authority 0 250,000 0 15% 0 0.00% 250,000 0.32%
State RISE Grants 1,340,000 400,000 0.24% 0 0.00% 400,000 0.52%
State Transit 203,000 229,800 0 14% 229,800 0.25% 0.00%
State Airport Grants 16,290 16,290 0.01% 0.00% 16,290 0.02%
IDOT/Highway Maintenance & Trails Grants 1,705,535 731,015 0 43% 9,035 0.01% 721,980 0.94%
Road Use Tax 5,147,703 5,155,237 3.05% 4,795,924 5.23% 359,313 0.47%
Mobile Home Tax 28,181 27,616 0.02% 27,616 0.03% 0.00%
Subtotal 8,536,300 6,920,380 410% 5,172,797 5.64% 1,747,583 2.27%
Local Taxes
Property Tax 18,955,845 19,088,453 11.31% 19,088,453 20.83% 0.00%
Hotel/Motel Tax 1,661,834 1,730,636 1.03% 1,730,636 1.89% 0.00%
M ilita ry Service 16,271 16,238 0.01% 16,238 0.02% 0.00%
Monies&Credits 28,717 31,124 0.02% 31,124 0.03% 0.00%
Ag Land Tax 7,214 7,605 0.00% 7,605 0.01% 0.00%
TIF Increment Property Tax 15,362,646 9,963,075 5.90% 7,934,759 8.66% 2,028,316 2.63%
DRA-Paramutual Tax 28,262 22,937 0.01% 22,937 0.03% 0.00%
Diamond Jo-Tax on Bets 429,862 440,608 0.26% 440,608 0.48% 0.00%
Sales Tax-50% and 20% 7,270,930 5,795,072 3 43% 4,206,552 4.59% 1,588,520 2.06%
Sales Tax-30% 3,639,125 2,666,697 1.58% 3,000 0.00% 2,663,697 3.45%
Subtotal 47,400,706 39,762,445 23.56% 33,481,912 36.54% 6,280,533 8.14%
Operating Receipts
Airport 3,316,057 3,766,844 2.23% 3,766,844 4.11% 0.00%
Ambulance 948,927 968,205 0.57% 968,205 1.06% 0.00%
Animal Licenses 115,450 137,000 0.08% 137,000 0.15% 0.00%
Business License/Permits 202,016 225,000 0.13% 225,000 0.25% 0.00%
Cable TV 689,554 722,976 0 43% 715,576 0.78% 7,400 0.01%
Grand Harbor Land Lease 45,720 49,350 0.03% 49,350 0.05% 0.00%
-137-
SUMMARY OF HOW BUDGETED EXPENDITURES ARE FUNDED
BY SOURCE OF INCOME
o a op a Total Recom m'd 2010 Recom m'd 2010 Recomm'd 2010
2009 Revenues Budget Operating Budget Capital B udget
Revenue Type Dollars Dollars Percent Dollars Percent Dollars Percent
County Payment 141,116 133,483 0.08% 133,483 0.15% 0.00%
Diamond Jo-Admissions 634,357 650,216 0.39% 650,216 0.71% 0.00%
DRA-Equity Distribution (Used for CIP only) 571,880 901,710 0.53% 0.00% 901,710 1 17%
DRA-Gaming used for America's River
Project/Parking/Fire Debt Abatement 706,524 735,573 0 44% 735,573 0.80% 0.00%
DRA-Gaming Revenues (Lease & Slots) 8,468,340 6,333,377 3 75% 5,421,265 5.92% 912,112 1 18%
DRA-Police Overtime-Security 272,024 277,885 016% 277,885 0.30% 0.00%
Dubuque Casino Hotel & Diamond Jo Lease 361,348 580,704 0.34% 580,704 0.63% 0.00%
Engineering Division incl' Rivertro nt Leases 331,354 355,628 0.21% 355,628 0.39% 0.00%
Federal Building Leases 251,611 243,049 0 14% 243,049 0.27% 0.00%
Fire Training /Confined Space Service 12,750 12,750 0.01% 12,750 0.01% 0.00%
Golf 759,753 776,184 046% 749,184 0.82% 27,000 0.04%
Information Services Recharges 332,222 348,183 0.21% 348,183 0.38% 0.00%
Inspection (Building/Health/Fire/Planning) 790,783 761,391 045% 761,391 0.83% 0.00%
Interest Earnings-Tax Funds 650,620 650,620 0.39% 650,620 0.71% 0.00%
ICAP Refund-Tax Funds 0 225,000 0 13% 0 0.00% 225,000 0.29%
Iowa District Court Fines 150,000 150,000 0.09% 150,000 0.16% 0.00%
Library Receipts 108,800 67,950 0.04% 67,950 0.07% 0.00%
Misc./Admin Overhead Charges 31,123 55,767 0.03% 55,767 0.06% 0.00%
Public Works 25,350 26,250 0.02% 26,250 0.03% 0.00%
Park 246,585 251,796 0 15% 251,796 0.27% 0.00%
Police 327,359 427,365 0.25% 427,365 0.47% 0.00%
Recreation 686,713 690,905 041% 690,905 0.75% 0.00%
Rental Housing 184,668 147,240 0.09% 147,240 0.16% 0.00%
Utility Franchise Fees 1,550,216 1,631,852 0.97% 1,631,852 1 78% 0.00%
Zoning 74,586 70,761 0.04% 70,761 0.08% 0.00%
Subtotal 23,303,879 22,734,416 1347% 20,661,194 22.55% 2,073,222 2.69%
Cash Balances
Tax Funds 982,111 682,150 040% 204,450 0.22% 477,700 0.62%
Non-Enterprise Constr.& Oper Funds 0 0 0.00% 0.00% 0.00%
Subtotal 982,111 682,150 040% 204,450 0.22% 477,700 0.62%
Land Sales--Industrial Parks 448,000 348,000 0.21% 0.00% 348,000 0.45%
Farm Land Rents 13,876 13,800 0.01% 13,800 0.02% 0.00%
Revenue SRF Bonds (Water Abated Debt) 2,519,800 2,200,000 1.30% 0.00% 2,200,000 2.85%
Revenue SRF Bonds (Sewer Abated Debt) 3,061,050 15,236,050 9.03% 0.00% 15,236,050 19.75%
G O./SRF Bonds (Stormwater Abated Debt) 9,885,989 4,679,985 2.77% 0.00% 4,679,985 6.07%
G O Bonds (Industrial Pk W TIF Abated) 7,245,767 5,506,335 3.26% 0.00% 5,506,335 7 14%
GO Bonds (Library-GDT TIF Abated) 1,200,000 0 0.00% 0.00% 0 0.00%
GO Bonds (MainM/arehouse-G DT TI F) 555,591 3,120,016 1.85% 0.00% 3,120,016 4.05%
G O Loan (Fire Station-Gaming Abated) 650,000 0 0.00% 0.00% 0 0.00%
G O Loan (Parking-GDT/Parking Abated) 0 11,169,003 6.62% 0.00% 11,169,003 14.48%
G O Loan (RUT/Sales Tax Abated) 0 355,219 0.21% 0.00% 355,219 0.46%
G O Loan (Fire Truck Tax Abated) 0 1,355,500 0.80% 0.00% 1,355,500 1 76%
Loan Repayments
Water to General Fd 59,571 59,571 0.04% 0.00% 59,571 0.08%
Internal Mains-Revolving Loan Fund 115,800 122,472 0.07% 0.00% 122,472 0.16%
UDAG 404,196 523,389 0.31% 414,389 0.45% 109,000 0.14%
Econ. Dev-Loan Pool and ED 0 0 0.00% 0.00% 0.00%
Rehab/RRP 1,534 751 0.00% 751 0.00% 0.00%
Special Assessments 350,150 304,400 0.18% 0.00% 304,400 0.39%
Private Funding 293,280 905,976 0.54% 217,576 0.24% 688,400 0.89%
Subtotal 26,804,604 45,900,467 27.20% 646,516 0.71% 45,253,951 58.67%
Budget Less Service Funds 139,839,673 165,372,354 97.99% 88,249,703 96.30% 77,122,651 99.99%
Internal Service Funds 3,043,504 3,398,521 2.01% 3,388,821 370% 9,700 0.01%
Total Budget 142,883,177 168,770,875 100.00% 91,638,524 100.00% 77,132,351 100.00%
-138-
SUMMARY OF TOTAL EXPENDITURES
BY DEPARTMENT AND STATE PROGRAM
Change
FY 2009 FY 2010 from
FY 2007 FY 2008 Adopted Recomm'd Adopted
State Program /Department Actuals Actuals Budget Budget FY 2009
OPERATING EXPENDITURES
Public Safety
Police 9,794,625 10,552,426 10,699,347 11,131,967 4.04%
Emergency Comm. Center 888,901 935,241 1,050,843 1,080,008 2.78%
Fire 8,206,128 8,208,471 8,367,888 8,495,866 153%
Disaster Services 43,444 51,378 85,624 75,000 -12.41%
Health Services-Animal Control 210,851 211,837 224,069 250,990 12.01%
Public Works- Flood Control 87,677 93,357 129,052 128,195 -0.66%
Building Services- Inspections 653,461 695,261 731,613 768,603 5.06%
Total Public Safety 19,885,087 20,747,971 21,288,436 21,930,629 3.02%
Debt Service 0 0 (85,000) (163,142) 100.00%
Total Public Safety without Debt Service 19,885,087 20,747,971 21,203,436 21,767,487 2.66%
Public Works
Airport 3,859,040 4,187,198 4,069,753 4,543,005 1163%
Public Works 5,374,109 6,647,908 5,652,622 5,924,224 4.80%
Engineering 1,982,334 3,127,348 4,205,299 4,339,254 3.19%
Total Public Works 11,215,483 13,962,454 13,927,674 14,806,483 6.31%
Debt Service (1,091,130) (2,169,918) (3,066,107) (3,213,102) 4.79%
Total Public Works without Debt Service 10,124,353 11,792,536 10,861,567 11,593,381 6.74%
Health & Social Services
Human Rights 325,276 321,534 318,137 327,001 2.79%
Health Services 342,121 346,999 362,585 381,388 5.19%
Purchase of Services 136,339 127,284 138,850 123,838 -10.81%
Total Health & Social Services 803,736 795,817 819,572 832,227 1 54%
Culture & Recreation
Parks 2,242,307 2,479,345 2,442,253 2,582,273 5.73%
Civic Center 763,783 758,136 772,878 809,160 4.69%
Conference Center 367,058 372,887 388,786 395,048 161%
Recreation 2,048,622 2,085,681 2,199,780 2,328,325 5.84%
Library 2,525,362 2,538,518 2,497,463 2,536,222 155%
City Manager-Arts & Cultural Affairs 256,377 245,374 261,648 262,397 0.29%
Total Culture & Recreation 8,203,509 8,479,941 8,562,808 8,913,425 4.09%
Community & Economic Development
Economic Development 3,578,764 2,835,042 3,099,470 6,132,811 97 87%
Housing & Comm. Development 5,384,611 5,722,384 6,054,811 7,164,712 18.33%
Planning Services 640,525 663,725 711,077 716,837 0.81%
City Managers-Neighborhood Development 92,336 94,582 99,919 104,479 4.56%
Purchase of Services 910,719 1,056,841 1,040,616 35,000 -96.64%
Total Comm. & Econ. Devl. (CED) 10,606,955 10,372,574 11,005,893 14,153,839 28.60%
Debt Service (1,527,056) (1,558,657) (1,665,537) (2,593,799) 55.73%
TotaICEDwithoutDebtService 9,079,899 8,813,917 9,340,356 11,560,040 23.76%
-140-
SUMMARY OF TOTAL EXPENDITURES
BY DEPARTMENT AND STATE PROGRAM
Change
FY 2009 FY 2010 from
FY 2007 FY 2008 Adopted Recomm'd Adopted
State Program /Department Actuals Actuals Budget Budget FY 2009
General Government
Building Services -City Hall & Bldg Maint. 391,909 381,807 459,960 498,978 8.48%
City Council 133,117 126,595 158,187 156,572 -102%
City Manager 1,340,661 1,497,941 1,667,535 2,014,622 20.81%
City Clerk 272,551 330,756 319,832 401,617 25.57%
Finance 1,384,752 1,477,987 1,480,729 1,535,536 3.70%
CableTV 228,175 245,157 315,584 302,097 -4.27%
Legal 554,132 603,957 604,644 687,666 13.73%
Information Services 683,249 799,888 870,138 941,949 8.25%
Total General Government 4,988,546 5,464,088 5,876,609 6,539,037 11.27%
Business Type
Water 3,540,544 3,810,143 4,120,041 4,679,699 13.58%
Water Pollution Control 3,231,948 3,439,248 3,512,824 3,936,833 12.07%
Parking Division 1,918,605 2,189,663 2,105,174 2,761,367 31 17%
Transit 2,231,637 2,436,651 2,408,039 2,641,714 970%
Public Works- Solid Waste & Landfill 4,081,942 4,372,784 4,377,688 4,673,102 6.75%
Public Works- Garage Service 1,615,650 1,839,834 1,665,404 1,955,895 17 44%
PublicWorks-Sewer/StormwaterMaint. 458,218 396,296 485,115 451,313 -6.97%
Engineering-Sewer/Stormwaterlmprov 590,916 594,606 1,395,562 1,668,306 1954%
Engineering-Service Fund 1,367,128 1,439,791 1,371,118 1,428,789 4.21%
City Manager -General Service 0 3 998 3 -99 70%
Finance-MeterReadsiService 271,887 260,341 284,061 265,863 -6.41%
Total Business Type 19,308,475 20,779,360 21,726,024 24,462,884 12.60%
Debt Service (1,808,198) (1,808,435) (2,391,056) (3,601,698) 50.63%
Total Business Type without Debt Service 17,500,277 18,970,925 19,334,968 20,861,186 7 89%
Total Expenditures without Debt 70,585,407 75,065,195 75,999,316 82,066,783 7 98%
Total Debt Service 4,426,384 5,537,010 7,207,700 9,571,741 32.80%
TOTAL OPERATING EXPENDITURES 75,011,791 80,602,205 83,207,016 91,638,524 10.13%
Capital Improvement Projects (CIP)
Public Safety 696,991 1,005,235 1,551,271 1,959,695 26.33%
Public Works 10,638,716 17,324,636 23,712,671 14,930,552 -37 04%
Culture&Recreation 1,537,145 2,299,479 3,454,189 1,701,280 -50.75%
Community&EconomicDevel. 2,978,290 4,395,106 9,086,156 11,298,653 24.35%
General Government 535,754 1,935,480 2,215,702 818,760 -63.05%
Business Type 8,842,831 11,279,931 19,656,172 46,423,411 136.18%
TOTAL CIP EXPENDITURES 25,229,727 38,239,867 59,676,161 77,132,351 29.25%
Total Expenditures Before Transfers 100,241,518 118,842,072 142,883,177 168,770,875 18.12%
Interfund Transfers 31,394,575 57,260,380 39,076,325 56,921,932 45.67%
Grand Total Expenditures 131,636,093 176,102,452 181,959,502 225,692,807 24.03%
* Excludes non-program expense for self-insurance, Metro Landfill accounts & Agency Fund accounts
-141-
CITY OF DUBUQUE
FY 2010 GRAND TOTAL EXPENDITURE SUMMARIES
EMPLOYEE EXPENSE
SUPPLIES & SERVICES
CAPITAL OUTLAY
SUBTOTAL
DEBT SERVICE
NON-EXPENSE ACCOUNTS
TOTAL OPERATING BUDGET
CAPITAL IMPROVEMENTS
TOTAL BUDGET
% Change
FY 2009 FY 2010 from
FY 2007 FY 2008 Adopted Recomm'd Adopted FY
Actual Actual Budget Budget 2009
41,497,520 43,429,168 44,811,723 46,638,778 4.08%
26, 615, 028 28, 723, 052 28, 590, 395 32, 424,102 13.41
1,813,885 2,073,523 1,908,130 2,129,925 1162%
69,926,433 74,225,743 75,310,248 81,192,805 781%
4,426,383 5,537,010 7,207,700 9,571,741 32.80%
658,972 839,453 689,068 873,978 26.83%
75,011,788 80,602,206 83,207,016 91,638,524 10.13%
25,229,727 38,131,122 59,676,161 77,132,351 29.25%
100, 241, 515 118, 733, 328 142, 883,177 168, 770, 875 18.12
* Excludes transfers and non-program expense for self-insurance, Metro Landfill accounts & Agency Fund
accounts
OPERATING EXPENDITURES BY FUND
100 GENERAL FUND 40,703,790 42,938,396 44,054,143 46,358,953 5.23%
205 TRUST & AGENCY FUND 399 337 - - 0.00%
210 TIF-METRIX/NORDSTROM 1,886,398 1,152,852 1,340,377 2,329,205 73.77%
212 TIF-QUEBECOR 12,468 12,893 13,378 13,844 3.48%
220 TIF-ADV DATA COM. TECH PAR4 128,087 128,087 128,086 128,086 0.00%
222 TIF-CARTEGRAPH 58,000 58,000 58,000 58,000 0.00%
225 TIF-TECH PARK SOUTH 2,245 - 60,329 108,146 79.26%
230 TIF-EAST 7TH STREET 42,938 37,497 37,497 37,441 -0.15%
232 TIF-KERPER BLVD 489,285 489,285 489,286 489,285 0.00%
240 TIF-GREATER DOWNTOWN 1,117,839 2,174,759 3,041,079 3,457,877 13.71%
249 TIF-SWISS VALLEY ECON DEV 3,346 1,885 - - 0.00%
250 ROAD USE TAX FUND 3,890,674 5,317,093 4,429,545 4,788,448 8.10%
260 COMMDEVELFUND 1,002,386 968,661 1,077,862 1,100,634 2.11%
265 UDAG REPAYMENTS 315,576 362,878 295,196 414,389 40.38%
270 RRP LOAN REPAYMENTS 24,814 26,003 1,534 751 -51 04%
275 LEAD GRANT PROGRAM 317,417 281,230 367,915 1,106,577 200.77%
280 SECTION 8 HOUSING FD 4,320,928 4,542,236 4,649,244 4,765,978 2.51
290 CABLE TV FUND 564,926 600,737 686,481 715,003 4.15%
295 LIBRARY GIFTS TR FD 240,353 130,875 40,000 15,000 -62.50%
400 DEBT SERVICE FUND 1,038,514 1,037,114 1,159,914 1,285,653 10.84%
500 ELLA LYONS PEONY TR 80 2,258 1,138 2,370 108.26%
-142-
CITY OF DUBUQUE
FY 2010 GRAND TOTAL EXPENDITURE SUMMARIES
% Change
FY 2009 FY 2010 from
FY 2007 FY 2008 Adopted Recomm'd Adopted FY
Actual Actual Budget Budget 2009
OPERATING EXPENDITURES BY FUND
550 LIBRARY GIFTS TRUST 14 - - - 0.00%
600 TRANSIT FUND 2,231,637 2,436,651 2,408,039 2,641,714 9 70%
610 SEWAGE UTIL-OPER FD 3,720,395 3,867,340 4,093,201 4,491,650 9 73%
620 STORMWATER UTILITY 560,687 562,810 1,300,300 1,564,802 20.34%
630 PARKING FAC-OPER FD 1,461,441 1,749,433 1,655,162 2,761,367 66.83%
640 WATER UTIL-OPER FUND 3,813,474 4,064,707 4,404,102 4,945,562 12.29%
670 SOLID WASTE COLLECTION FD 2,181,757 2,314,134 2,346,498 2,512,158 7 06%
800 ENGINEERING SERV FD 1,367,128 1,439,792 1,371,118 1,428,789 4.21%
810 GARAGE SERVICE FUND 1,569,690 1,885,794 1,666,231 1,956,302 17 41
820 GENERAL SERVICE FUND 45,691 (45,957) 171 (404) -336.26%
830 STORES/PRINTING FUND (774) 5,776 - - 0.00%
940 LANDFILLOPERFUND 1,900,185 2,058,650 2,031,190 2,160,944 6.39%
TOTAL OPERATING BUDGET 75,011,788 80,602,206 83,207,016 91,638,524 10.13%
CAPITAL EXPENDITURES BY FUND
100 GENERAL FUND
240 TAX INCRE-DOWNTOWN
241 TAX INCRE-DOWNTOWN LOAN
250 ROAD USE TAX FUND
260 COMM DEVEL FUND
262 COMM DEV DISCRETION
265 UDAG REPAYMENTS
270 STATE RENTAL REHAB
271 STATE HOME PROGRAM
290 CABLE TV
300 STREET CONST FUND
350 SALES TAX CONSTR. FD
360 GENERAL CONSTR FUND
370 GOLF CONSTRUCTION FD
390 AIRPORT CONST FUND
600 TRANSIT FUND
670 REFUSE COLLECTION FD
700 AMERICA'S RIVER FD
710 SAN-SEWER CONST FD
720 STORM SEWER CONST FD
730 PARKING FAC CONST FD
740 WATER CONST FUND
810 GARAGE SERVICE FUND
940 LANDFILL OPER FUND
TOTAL CAPITAL BUDGET
5,694,647 10,637,115 7,399,391 4,661,819 -3700%
- - - 25,000 0.00%
310,000 332,036 350,000 350,000 0.00%
624,203 488,254 818,158 556,513 -3198%
876,443 622,421 581,389 584,075 0.46%
43,255 18,291 - - 0.00%
395,956 212,652 109,000 109,000 0.00%
51,352 30,000 - - 0.00%
17,913 268,631 - - 0.00%
7,912 60,261 2,500 7,400 196.00%
5,494,893 3,450,872 9,041,625 10,741,595 18.80%
381,673 1,500,736 2,862,944 1,553,320 -45.74%
1,057,847 9,106,256 17,990,582 11,111,899 -38.23%
584 - 37,800 27,000 -28.57%
1,430,217 123,666 826,600 926,819 12.12%
18,854 5,550 50,000 215,000 330.00%
61,338 - 338,600 367,000 8.39%
2,175,524 1,231,213 - - 0.00%
2,071,874 3,167,168 5,110,545 16,304,922 21904%
2,343,863 4,022,894 10,980,452 5,614,089 -48.87%
995,251 1,223,511 315,000 20,456,550 6394.14%
1,174,613 1,621,597 2,859,225 3,508,450 22.71%
- - 1,850 9,700 424.32%
1,515 7,998 500 2,200 340 00%
25,229,727 38,131,122 59,676,161 77,132,351 29.25%
TOTAL BUDGET (excl'transfers) 100,241,515 118,733,328 142,883,177 168,770,875 18.12%
-143-
CITY OF DUBUQUE
FISCAL YEAR 2010 OPERATING BUDGET
BY MAJOR CATEGORIES AND DEPARTMENT & CAPITAL BUDGET BY DEPARTMENT
DEPARTMENTIDIVISION EMPLOYEE
EXPENSE SUPPLIES &
SERVICES CAPITAL
OUTLAY NON-EXP SUBTOTAL
ACCOUNTS OPERATING DEBT
SERVICE TOTAL
BUDGET
Police Department 9,439,363 1,302,125 390,479 11,131,967 11,131,967
Emergency Communications 997,385 76,623 6,000 1,080,008 1,080,008
Fire Department 7,439,027 732,070 161,627 8,332,724 163,142 8,495,866
Emergency Management 75,000 75,000 75,000
Building Services Dept. 874,489 207,244 15,550 (139,941) 957,342 957,342
Human Rights Department 250,575 76,426 327,001 327,001
Health Services Department 375,396 234,992 21,990 632,378 632,378
Park Division 1,912,897 507,926 161,450 2,582,273 2,582,273
Civic Center Division 18,500 790,660 809,160 809,160
Grand River Center 395,048 395,048 395,048
Recreation Division 1,371,172 928,343 28,810 2,328,325 2,328,325
Library Department 1,694,344 816,633 25,245 2,536,222 2,536,222
Water Department 1,793,626 2,088,878 208,500 8,515 4,099,519 580,180 4,679,699
Water Poll. Control Dept 1,358,531 2,196,686 50,350 3,110 3,608,677 328,156 3,936,833
Parking Division 715,699 543,468 7,266 1,482 1,267,915 1,493,452 2,761,367
Airport Department 1,159,676 3,118,914 205,758 4,484,348 58,657 4,543,005
Transit Division 1,402,259 1,233,194 6,261 2,641,714 2,641,714
Public Works Department 6,441,796 5,395,731 580,400 714,802 13,132,729 13,132,729
Engineering Department 2,365,665 485,082 69,474 161,773 3,081,994 4,354,355 7,436,349
Economic Development 267,534 3,271,478 3,539,012 2,593,799 6,132,811
Housing & Comm. Dev 1,783,292 5,469,274 86,160 136,225 7,474,951 7,474,951
Planning Services Dept 618,424 85,633 12,780 716,837 716,837
City Council 67,793 88,779 156,572 156,572
City Manager'sOFfice 1,673,127 694,024 14,350 2,381,501 2,381,501
City Clerk's Office 243,341 147,276 11,000 401,617 401,617
Finance Department 1,106,213 702,767 4,800 (12,381) 1,801,399 1,801,399
CableTVDivision 167,403 87,136 47,165 393 302,097 302,097
Legal Department 511,618 173,348 2,700 687,666 687,666
Information Services Dept. 589,633 340,506 11,810 941,949 941,949
Purchase of Services 158,838 158,838 158,838
TOTAL DEPTSIDIVISIONS 46,638,778 32,424,102 2,129,925 873,978 82,066,783 9,571,741 91,638,524
-144-
CITY OF DUBUQUE
RECOMMENDED FISCAL YEAR 2010 OPERATING BUDGET
BY MAJOR EXPENSE CATEGORIES BY FUND AND DEPARTMENT
EMPLOYEE SUPPLIES & CAPITAL DEBT NON-EXP
FUND DEPARTMENT/DIVISION EXPENSE SERVICES OUTLAY SERVICE ACCOUNTS TOTAL
General Police Department 9,313,894 1,302,075 390,479 11,006,448
Emergency Communications Dept. 997,385 76,623 6,000 1,080,008
Fire Department 7,403,338 732,070 161,627 8,297,035
Emergency Management 75,000 75,000
Human Rights Department 250,575 75,426 326,001
Health Services Department 349,366 233,661 21,990 605,017
Park Division 1,912,897 505,556 161,450 2,579,903
Civic Center Division 18,500 790,660 809,160
Grand River Center 395,048 395,048
Recreation Division 1,301,330 857,624 28,810 2,187,764
Library Department 1,694,344 801,633 25,245 2,521,222
Airport Department 1,159,676 3,118,914 205,758 41,812 4,526,160
Public Works Department 989,489 864,666 16,000 (569,210) 1,300,945
Engineering Department 762,003 323,358 62,474 1,147,835
Building Services Department 872,599 203,961 15,550 (139,941) 952,169
Economic Development 195,485 949,832 1,145,317
Housing and Comm.Dev Dept. 442,725 363,636 8,460 136,225 951,046
Planning Services Department 588,180 73,108 11,737 673,025
City Council 67,793 88,779 156,572
City Manager's Office 1,484,539 567,814 11,650 2,064,003
City Clerk's Office 243,341 147,276 11,000 401,617
Finance Department 999,408 543,709 4,800 (12,381) 1,535,536
Legal Department 511,618 173,348 2,700 687,666
Information Services 498,721 340,506 11,810 851,037
Purchase of Services 83,419 83,419
Total, General Fund 32,057,206 13,687,702 1,157,540 41,812 (585,307) 46,358,953
Transit Transit Division
Total, Transit Fund
1,402,259 1,233,194 6,261
1,402,259 1,233,194 6,261
2,641,714
2,641,714
Debt Fire Department
Service Airport
Engineering Department
Total, Debt Service Fund
Tax Economic Development Dept.
Increment Engineering Department
Parking Division
Total, Tax Increment Funds
Road Use Engineering Department
Tax Public Works Department
Total, Road Use Tax Fund
163,142 163,142
16,845
1,105,666 1,105,666
- - - 1,285,653 - 1,268,808
1,979,306 2,593,799
2,048,779
4,573,105
2,048,779
1,979,306 4,642,578
6,621,884
29,974 7,000 36,974
1,879,578 2,297,086 404,100 170,710 4,751,474
1,879,578 2,327,060 411,100 170,710 4,788,448
-145-
CITY OF DUBUQUE
RECOMMENDED FISCAL YEAR 2010 OPERATING BUDGET
BY MAJOR EXPENSE CATEGORIES BY FUND AND DEPARTMENT
FUND
DEPARTMENT/DIVISION EMPLOYEE
EXPENSE SUPPLIES &
SERVICES CAPITAL DEBT NON-EXP
OUTLAY SERVICE ACCOUNTS
TOTAL
Community Economic Development -
Development Housing and Comm. Dev 552,605 171,568 11,190 735,363
Planning Services Department 30,244 12,525 1,043 43,812
Recreation Division 69,842 70,719 140,561
Human Rights Department 1,000 1,000
City Manager's-Neighborhood Devl. 79,602 22,177 2,700 104,479
Purchase of Services 75,419 75,419
Total, Comm. Dev. Fund 732,293 353,408 14,933 1,100,634
Lead Paint
Housing and Community Dev
Total, Lead Paint Grant
184,170 922,407 1,106,577
184,170 922,407 - - - 1,106,577
U DAG
Repayment
Section 8
Economic Development Dept.
Purchase of Service
Total, UDAG Repmt. Fund
72,049 342,340 414,389
72,049 342,340 - 414,389
Police Department 84,714 50 84,764
Housing and Comm. Dev 603,792 4,010,912 66,510 4,681,214
Total, Section 8 Housing Fund 688,506 4,010,962 66,510 - - 4,765,978
State Rental Housing and Comm. Dev
Rehab Total, State Rental Rehab Fund
751 751
- 751 - 751
Water Water Department 1,793,626 2,088,878 208,500 580,180 8,515 4,679,699
Operating Finance Department-Meter Reads 106,805 159,058 265,863
Total, Water Operating Fund 1,900,431 2,247,936 208,500 580,180 8,515 4,945,562
Sewer Water Pollution Control Dept. 1,358,531 2,196,686 50,350 328,156 3,110 3,936,833
Operating Engineering Department 72,693 30,811 103,504
Public Works Department 307,523 108,567 14,900 20,323 451,313
Total, Sewer Operating Fund 1,738,747 2,336,064 65,250 328,156 23,433 4,491,650
Solid Waste Public Works Department 1,460,526 875,031 101,700 74,901 2,512,158
Operating Total, Solid Waste Ope r. Fund 1,460,526 875,031 101,700 - 74,901 2,512,158
Stormwater Engineering Department 114,835 88,284 1,199,910 161,773 1,564,802
Operating Total, Stormwater Operating 114,835 88,284 - 1,199,910 161,773 1,564,802
Landfill Public Works Department 933,154 1,171,055 2,200 54,535 2,160,944
D MASWA Total, Landfill Operating Fund 933,154 1,171,055 2,200 54,535 2,160,944
Parking Parking Division 715,699 543,468 7,266 1,493,452 1,482 2,761,367
Operating Total, Parking Operating Fund 715,699 543,468 7,266 1,493,452 1,482 2,761,367
-146-
CITY OF DUBUQUE
RECOMMENDED FISCAL YEAR 2010 OPERATING BUDGET
BY MAJOR EXPENSE CATEGORIES BY FUND AND DEPARTMENT
EMPLOYEE SUPPLIES & CAPITAL DEBT NON-EXP
FUND DEPARTMENT/DIVISION EXPENSE SERVICES OUTLAY SERVICE ACCOUNTS TOTAL
Cable TV Cable TV Division 167,403 87,136 47,165 393 302,097
City Manager's-Public Information 108,983 104,033 213,016
Information Services 90,912 90,912
Building Serv-City Hall Annex 1,890 3,283 5,173
Police Department 40,755 40,755
Fire Department 35,689 35,689
Health Services Department 26,030 1,331 27,361
Total, Cable TV Fund 471,662 195,783 47,165 - 393 715,003
Expendable Library Department 15,000 15,000
Library Gifts Total, Expendable Library Gifts - 15,000 - - - 15,000
Permanent Parks Division-Lyons Peony Trust 2,370 2,370
Total, Permanent Funds - 2,370 - - - 2,370
Internal Engineering Department 1,416,134 12,655 1,428,789
Service Public Works Department 871,526 79,326 41,500 963,543 1,955,895
Funds City Manager's Office 3 3
Total, Service Fund 2,287,663 91,981 41,500 963,543 3,384,687
TOTAL OPERATING BUDGET (excl' transfers) 46,638,778 32,424,102 2,129,925 9,571,741 873,978 91,638,524
-147-
THECrrYOF Dubuque
DUB ~ ~-~~~
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2007
FY 2010 ANNUAL PLAN
FOR USE OF PROGRAM YEAR 2009
COMMUNITY DEVELOPMENT BLOCK GRANT
(CDBG) FUNDS
PREPARED BY THE HOUSING AND COMMUNITY DEVELOPMENT DEPARTMENT
-155-
CITY OF DUBUQUE, IOWA
FY 2010 ANNUAL ACTION PLAN
FOR THE USE OF PROGRAM YEAR 2009
COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS
The City of Dubuque distinguishes between four different but complementary areas of program
development in its overall CDBG program: Housing Development, Economic Development,
Neighborhood and Community Development and Planning & Administration. The following description
of activities summarizes the projects to be completed in the FY 2009 Annual Action Plan with the use of
CDBG funds:
HOUSING DEVELOPMENT PROGRAMS
First Time Home Buyer Program $70,000
This program provides for loans of up to $5000 to assist low and moderate income families to purchase their first homes.
These funds are used to cover the "entry costs" of homeownership -down payments and closing costs.
National Objective: Low and Moderate Income Housing
Location: Citywide
Proposed Accomplishments: 10 Households
Local Objective: T 1 G 1.1
Priority: High
Objective/Outcome: Decent Housing/Affordability (DH2)
Historic Preservation Rehabilitation Grants $10,000
This program provides grants to Iow and moderate income homeowners to help them meet required historic preservation
rehabilitation standards.
National Objective: Low and Moderate Income Housing
Location: Citywide
Proposed Accomplishments: 2 Housing units
Local Objective: T 1 G5.2
Priority: Medium
Objective/Outcome: Decent Housing/Sustainability (DH3)
Homeowner Rehabilitation $225,000
1) Operation: Paintbrush
An on-going grant program, which provides low and moderate-income homeowners with exterior house paint free of charge.
Homeowners are required to arrange for the actual painting of their homes. (6 Housing Units)
2) Operation: Upkeep (12 Housing Units)
Grant or deferred payment loan for minor exterior repairs up to $5,000 to income-eligible homeowners.
3) Residential Rehabilitation Loan Program (23 Housing Units)
An on-going program to provide low-interest loans to qualified low and moderate-income homeowners for the rehabilitation
of substandard housing units.
4) Sewer/Water Connection Loan (7 Housing Units)
A program provides loans to low income homeowners to pay for sanitary sewer connection charges and emergency repairs to
water and/or sewer lines.
National Objective: Low and Moderate Income Housing
Location: Citywide
Proposed Accomplishments: See above
Local Objective: T1G2.7
Priority: High
Objective/Outcome: Decent Housing/Affordability (DH2)
-156- 2
Housing Planning/Administration Services and Staff $61,769
On-going staff support for general housing planning activities, including Consolidated Plan, and department administration.
Local Objective: T 1 G2.1
Priority: High
Objective/Outcome: Decent Housing/Accessibility (DH1)
Housing Code Enforcement $153,267
Intensive program of inspection of rental units within low and moderate-income neighborhoods to ensure the provision of safe
and sanitary housing.
National Objective: Low and Moderate Income Benefit
Location: Low/Moderate Income Areas
Proposed Accomplishments: 1000 Housing units
Local Objective: T1G5.1
Priority: High
Objective/Outcome: Decent Housing/Affordability (DH2)
Housing Rehabilitation Services and Staff $319,437
On-going staff support, including program management, technical assistance, loan packaging and inspection, for
the City's rehabilitation loan program.
Local Objective: T1G2.1
Priority: High
Objective/Outcome: Decent Housing/Accessibility (DH1)
Lead Paint Hazard Reduction $60,000
Provides activities in support of efforts to combat lead paint hazards in housing, including assessment and abatement with
grants of up to $6000 to low/moderate income residents.
National Objective: Low and Moderate Income Housing
Location: Low/Moderate Income Areas
Proposed Accomplishments: 10 Housing units
Local Objective: T1G2.5
Priority: High
Objective/Outcome: Decent Housing/Accessibility (DH1)
Rental Unit Rehabilitation $40,000
1) Emergency Code Enforcement Loan Program
This program provides for rehab loans to correct code deficiencies and, in particular, emergency or health and safety
corrections, for rental properties. The program aims at preventing the displacement of economically disadvantaged tenants as
a result of code enforcement actions. Loans are fully amortized, no deferred payment terms.
2) Moderate Income Rental Rehab Loan Program
This program provides loans to rehabilitate rental units throughout the community and is not tied to the Section 8 rental
assistance program. The program is intended for renters at the 50-80 % of median income and loans are made fully amortizing
with no deferred payment periods.
3) Accessibility Rehab
This program provides grants to disabled tenants to make rental units accessible to the physically disabled.
4) Single Room Occupancy Rehab
This loan program targets the rehabilitation of single room occupancy units.
National Objective: Low and Moderate Income Housing
Location: Citywide
Proposed Accomplishments: 11 Housing units
Local Objective: T 1 G2.4
Priority: High
Objective/Outcome: Decent Housing/Affordability (DH2)
Total Housing Programs
$939,473
ECONOMIC DEVELOPMENT PROGRAMS
-157-
CommerciaUlndustrial Building Rehab Loan Program and Revolving Loan ---
This program provides low interest and forgivable loans/grants for rehabilitation of commercial and industrial buildings in
the City's older neighborhoods and downtown. Rehabilitation assistance is limited to improvements to the exterior of the
building and to the correction of code violations.
National Objective: Removal of Slum and Blight
Location: Slum and Blight Area
Proposed Accomplishments:
Local Objective: T3G2.2
Priority: Medium
Objective/Outcome: Suitable Living Environment/Sustainability (SL3)
Economic Development Financial Assistance Program and Revolving Loan $72,535
This program provides both large and small businesses with attractive low-interest and forgivable loan packages or grants to
support local economic development efforts, including projects to create or retain jobs, enhance the tax base and strengthen the
local economy. To the greatest extent possible, these investment capital funds are used to benefit low and moderate income
citizens, address slum and blight problems, leverage additional funding from state, federal and private sources and to assist in
the retention and expansion of existing local businesses.
National Objective: Low and Moderate Income Jobs
Location: Citywide
Proposed Accomplishments: 2 Jobs
Local Objective: T3G1.1
Priority: High
Objective/Outcome: Economic Opportunity/Sustainability (E03)
Total Economic Development Programs
$72,535
NEIGHBORHOOD and COMMUNITY DEVELOPMENT PROGRAMS
Accessible Curb Ramps $30,000
Replace curbs at intersections throughout the City with accessible ramps to make public sidewalks accessible to persons with
disabilities.
National Objective: Low and Moderate Income Benefit
Location: Citywide
Proposed Accomplishments: 30 Accessible ramps
Local Objective: T2G3.1
Priority: Medium
Objective/Outcome: Suitable Living Environment/Sustainability (SL3)
Child Care Resource and Referral $ 9,098
This purchase of services project provides childcare information and assistance to both those needing childcare and to
providers.
National Objective: Low and Moderate Income Benefit
Location: Citywide
Proposed Accomplishments: 700 People
Local Objective: T2G1.1
Priority: High
Objective/Outcome: Suitable Living Environment/Accessibility (SL1)
-158-
Community Partnership Program (CP2) ---
An on-going grant program to provide support for activities developed and implemented by private agencies designed to
benefit the community's low and moderate income residents or special needs populations. Funds are awarded on a competitive
basis and are limited to $50,000 per recipient per year. The program is designed to support new and innovative projects,
including capital expenditures and pilot programs and the removal of architectural barriers for accessibility.
National Objective: Low and Moderate Income Benefit
Location: Citywide
Proposed Accomplishments:
Local Objective: TZG1.2
Priority: High
Objective/Outcome: Suitable Living Environment/Accessibility (SL1)
Dubuque Dispute Resolution Center $1,000
Training, marketing and promotion of the Dubuque Dispute and Resolution Center.
National Objective: Low and Moderate Income Benefit
Location: City Wide
Proposed Accomplishments: 17 People
Local Objective: T1G3.2
Priority: Medium
Objective/Outcome: Suitable Living Environment/Accessibility (SL1)
Information & Referral Services $25,821
The purchase of services from Project Concern/Phone A Friend, Inc. Services for atwenty-four hour information network for
community residents and aresource/counseling center for community services.
National Objective: Low and Moderate Income Benefit
Location: Citywide
Proposed Accomplishments: 7000 People
Local Objective: T2G1.2
Priority: High
Objective/Outcome: Suitable Living Environment/Accessibility (SL1)
Leadership Training $2,000
This provides leadership-training opportunities to neighborhood organization members or residents of low/mod income
neighborhoods working to revitalize their neighborhoods.
National Objective: Low and Moderate Income Benefit
Location: Low/ Moderate Areas
Proposed Accomplishments: 3 Organizations
Local Objective: T2G2.2
Priority: High
Objective/Outcome: Suitable Living Environment/Sustainability (SL3)
Multicultural Center $76,540
Renovation of the 1St floor of 1157 Central Avenue to create offices for a multicultural center to provide assistance,
opportunities and resources for immigrant and diverse populations.
National Objective: Low and Moderate Income Benefit
Location: Low/ Moderate Area
Proposed Accomplishments: 2000 People
Local Objective: T2G1.2
Priority: High
Objective/Outcome: Suitable Living Environment/Accessibility (SL1)
Neighborhood Development Services & Staff ~ $89,479
The Neighborhood Development Specialist coordinates the City's neighborhood Development programs and provides
technical assistance to organizations and residents to improve Dubuque's neighborhoods.
National Objective: Low and Moderate Income Benefit
Location: Low/ Moderate Areas
Proposed Accomplishments: 9 Organizations
Local Objective: T2G2.1
Priority: High
Objective/Outcome: Suitable Living Environment/Accessibility (SL1)
-159-
Neighborhood Infrastructure Improvements $40,000
1) Neighborhood Street Overlays
Provides for pavement overlays in income eligible neighborhoods.
2) Neighborhood Sidewalk Program 20 Households
An on-going grant program to income eligible homeowners, on a case-by-case basis, to pay 75% of the cost to repair
public sidewalks in front of their homes.
3) Neighborhood Step/Wall Repair
An on-going program to renovate or remove steps and walls that are public safety problems in low- income areas.
National Objective: Low and Moderate Income Benefit
Location: Low/Moderate Income Areas
Proposed Accomplishments: 30 public facilities
Local Objective: T2G3.1
Priority: Medium
Objective/Outcome: Suitable Living Environment/Sustainability (SL3)
Neighborhood Recreation Programs $140,561
An enhanced recreation program is offered in the City's older low and moderate-income neighborhoods to meet the needs of
at-risk youth, promote self-esteem and build community. Activities include expanded after-school programs, open gym,
basketball league, music lessons, playtime for tots, scholarships, swim passes, summer day camp and other recreational
programs.
National Objective:
Location:
Proposed Accomplishments:
Local Objective:
Priority:
Objective/Outcome:
Low and Moderate Income Benefit
Low/Moderate Income Areas
3031 People
T2G 1.3
High
Suitable Living Environment/Accessibility (SLl)
Neighborhood Support Grants $20,000
This grant program provides resources for organized neighborhoods in low/mod income areas to encourage self-initiated
revitalization efforts including physical improvements, clean-ups, communication efforts or other special projects.
National Objective: Low and Moderate Income Benefit
Location: Low/Moderate Income Areas
Proposed Accomplishments: 2000 People
Local Objective: T2G2.3
Priority: High
Objective/Outcome: Suitable Living Environment/Sustainability (SL3)
Senior Center $25,000
Education and recreation services provided to elderly citizens at the Hills & Dales Lifetime Center.
National Objective: Low and Moderate Income Benefit
Location: Citywide
Proposed Accomplishments: 1200 People
Local Objective: T1 G3.3
Priority: High
Objective/Outcome: Suitable Living Environment/Accessibility (SL1)
Washington Tool Library $15,500
An on-going free tool loan program operated by the Washington Neighborhood Tool Library,
a non-profit organization staffed by volunteers. Funds are used to buy and repair tools and to cover building rent and utilities.
Income eligible residents borrow tools at no charge for home repairs and improvements
National Objective: Low and Moderate Income Benefit
Location: City Wide
Proposed Accomplishments: 550 People
Local Objective: T1G2.1
Priority: High
Objective/Outcome: Suitable Living Environment/Accessibility (SLl)
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Zoning Inspection/Enforcement $13,000
This project provides funding for inspection/enforcement staff services to low/mod income areas for zoning ordinance
infractions and to provide support for neighborhood clean up efforts.
National Objective: Low and Moderate Income Benefit
Location: Low/Moderate Income Areas
Proposed Accomplishments: 80 Housing Units
Local Objective: T2G2.5
Priority: High
Objective/Outcome: Decent Housing/Sustainability (DH3)
Total Neighborhood and Community Development Programs
$487,999
PLANNING AND ADMINISTRATION
CDBG Administration Services and Staff $137,459
Staff support for general management. Oversight and coordination of the Community Development Block Grant
program; assures compliance with federal regulations and reporting requirements.
Local Objective: T2G3.3
Priority: High
Objective/Outcome: Suitable Living Environment/ Sustainability (SL3)
Finance Services and Staff $4,671
Additional financial reporting support and loan portfolio management is provided to the CDBG program from the City's
Finance Department.
Local Objective: T2G3.3
Priority: High
Objective/Outcome: Suitable Living Environment/ Sustainability (SL3)
City Planning $43,812
On-going staff supports to assist in the formulation and implementation of policies, plans and programs for guiding the
physical, economic and social development, redevelopment and conservation of the community and its resources.
Local Objective: T2G3.3
Priority: High
Objective/Outcome: Suitable Living Environment/ Sustainability (SL3)
Total Planning and Administration
Contingency
$185,942
Grand Total CDBG Commitment
$1,685,949
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CAPITAL IMPROVEMENTS PROGRAM (CIP)
The City's five-year Capital Improvement Program (CIP), contained in a separate document,
and is used to plan for major changes to the City's infrastructure and other capital
improvements. Departments propose projects in the fall and a draft of the CIP is developed
before operational budgets are submitted. The CIP by department is reviewed with the
operating budgets during budget hearings with City Council in February. The CIP is approved in
March with the operating budget.
The CIP document has a page for every project and the format includes description of the
project, justification, benefits, effect on operations, and relationship to other projects. The CIP
recommendation reflects the City's comprehensive plan and the goals and priorities established
by City Council.
The 2009/10 approved capital projects are incorporated into the budget as capital programs.
They are found at the end of each applicable program section. Projects which have an effect on
operations are noted. The City's CIP Policies are shown in the Policy Budget documents.
The total of all the 2009/10 projects in the CIP is $77,132,351.
The revenues supporting this five-year CIP had significant changes from the prior year
projections. As reported last year, with the opening of the renovated Diamond Jo Casino, there
will be a decrease of $7.6 million in operating revenues for the City over five years. The capital
improvement budget was originally estimated to decrease $15.9 million; however it is now
estimated to decrease $10.7 due to the Dubuque Racing Association projecting distribution of
net cash proceeds to the City and charities in Fiscal Year 2012 through 2014, It was originally
projected that the City would not receive a distribution of net cash proceeds over the next five
years.
Gaming revenues generated from lease payments from the DRA were further adjusted in this
budget process by a revised DRA projection of a reduction of lease payments of just over one
million dollars per year or $5,500,000 over the next five years. Fifteen percent of this or
$825,000 reduces funding of the CIP budget.
Gaming revenues from taxes and the DRA lease (not distributions) are recommended to be
changes from the Fiscal Year 2009 split of 76°~ operating / 24°~ capital to 85°~ operating / 15°~
capital. This provides less funds to the CIP budget then projected last year in the amount of
$753,774.
Fiscal Year 2010 will be the second fiscal year that the Stormwater User Fee is recommended
to be fully funded by Stormwater user fees. The General Fund will continue to provide funding
for the Stormwater fee subsidies that provide a 50°~ subsidy for the Stormwater fee charged to
property tax exempt properties, low-to-moderate income residents, and residential farms. The
schedule of the proposed rate increases in Fiscal Year 2010 is as follows:
FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Previously
Projected Rates $4.00 $5.00 $5.50 $6.35 $7.00 $7.00
Recommended
Rates $4.00 $4.00 $5.25 $5.60 $6.85 $6.90
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The stormwater user fee was previously projected to increase from $4.00 in FY 2009 to $5.00 in
FY 2010. Property acquisitions were originally projected to be completed calendar year 2008;
however, the acquisitions are projected to be completed in FY 2010. This has reduced the
amount of debt issued for the Bee Branch project to date, which has also reduced the debt
service expense and the stormwater user fee. The stormwater user fee will reach $7.00 in FY
2015.
Fiscal Year 2008 ended with healthy fund balances to help support the FY 2010 five year CIP.
This was due to land sales in industrial parks and expenditures coming in under budget, as well
as several Fiscal Year 2009 projects being rebudgeted such as annexation implementation
projects for water and sanitary sewer.
Due to the record snowfall and heavy rains during the spring of 2008, the structural integrity of
seven retaining walls (Grove Terrace, Heeb Street, High Bluff, Thomas Place, Garfield, St.
Mary's, and Cooper Place) was severely compromised. These retaining walls required
immediate repair or reconstruction. Funding was identified to repair these walls and included
$261,148 of stone retaining wall repair budget, $90,000 of Historic District Public Improvement
Program funds, Town Clock Renovation project savings of $75,000, and Grand River Center
painting of pre-function space savings of $25,000. In addition several CIP projects were
canceled or rebudgeted: Improvements to the 18th Street Building $665,526; Foye, Merchant,
and Gold Street Reconstruction $554,000; Four Mounds Road Improvements $164,000; Cold
Storage Building Mezzanine Project -Municipal Services Building $20,700; and City Hall
Window Washing $15,000.
Fiscal Year 2008 was a record snowfall year with 78 inches of snow. The FY 2008 Snow and
Ice Control budget was based on a winter with approximately 27 inches of snowfall, with
minimal removal operations. The Snow and Ice Control budget for FY 2008 was $1,065,298 and
actual expenditures were $2,209,728. Funding of $1,092,455 was identified to cover the Snow
and Ice Control budget shortfall which included $430,503 budgeted for repairs to the former
Public Works garage roof and walls; $126,000 for Public Works heavy equipment replacements;
$28,315 Hawthorne Basin Landscaping & Fence project savings; $30,000 Concrete Section
Repairs; $25,000 Curbing Replacement; $25,000 Curb Ramp Installations; $55,367 Traffic
Signal Battery Packs; $54,620 Steps, Railings, Wall Top Fencing Project; and $317,650 Asphalt
Paver Replacement.
General obligation bonds are traditionally issued to finance street, water, sewer, parking and
stormwater improvements in the CIP. Property taxes and user fees are then used to pay back
the principal and interest payments on this debt. The annual average amount of general
obligation borrowing anticipated in this five-year plan is $2,401,589.
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revenue going to debt service costs for building the ramp. The Civic Center espresso machine
and kiosk will have net revenue of $4,000 in FY 14. The Civic Center marquee will be replaced
in FY 14 and have energy savings from new light bulb technology of $1,920 annually.
Project Name FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Port of Dubuque Ramp Major Maint. (90,400) (90,400) (90,400) (90,400) (90,400)
Port of Dubuque Ramp Major Maint. 90,400 90,400 90,400 90,400 90,400
Federal Building -Expense 265,092 273,044 281,236 289,673 298,364
Federal Building -Revenue (265,092) (273,044) (281,236) (289,673) (298,364)
Public Works Fleet GPS 735 735 735 735 735
Solid Waste Collection Vehicles - (10,212) (17,871) (22,977) (30,636)
Downtown Public Parking Ramp -5~" & Bluff 61,000 122,000 125,660 129,430 133,313
Downtown Public Parking Ramp -5~" & Bluff (165,000) (594,000) (611,820) (630,175) (649,080)
Downtown Public Parking Ramp-Debt Svc 104,000 472,000 486,160 500,745 515,767
Water Meter Replacement Program 2,793 5,726 5,869 6,016 6,196
Espresso Machine and Kiosk - - - - (4,000)
Replace Marquee - - - - (1,920)
Library Renovation - 212,326 218,690 225,251 232,008
Total Operating Impact 3,528 208,575 207,423 209,025 202,383
Category FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Personnel 26,785 239,915 247,106 254,520 262,155
Operating (23,257) (31,340) (39,683) (45,495) (59,772)
Capital -
Total Operating Costs 3,528 208,575 207,423 209,025 202,383
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CITY OF DUBUQUE, IOWA
Fiscal Year 2010-2014 Capital Improvement Program (CIP)
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
Attached is the Fiscal Year 2010-2014 Capital Improvement Program (CIP). State law requires that alive-year CIP be adopted by the City
Council after a public hearing. The required CIP public hearing will be held at the same time as the public hearing on the Fiscal Year 2010
Operating Budget.
The CIP, as the plan for the City's physical development effort, attempts to address a variety of needs that the City must meet if it is to maintair
its physical facilities, meet its service commitments and provide for its future development. The CIP recommendation reflects the City's
comprehensive plan and the goals and priorities established by the City Council and are shown in each of the State mandated budget program
areas.
The revenues supporting this five-year CIP had significant changes from the prior year projections. As reported last year, with the opening of the
renovated Diamond Jo Casino, there will be a decrease of $7.6 million in operating revenues for the City over five years. The capital
improvement budget was originally estimated to decrease $15.9 million; however it is now estimated to decrease $10.7 due to the Dubuque
Racing Association projecting distribution of net cash proceeds to the City and charities in Fiscal Year 2012 through 2014. It was originally
projected that the City would not receive a distribution of net cash proceeds over the next five years.
Gaming revenues generated from lease payments from the DRA were further adjusted in this budget process by a revised DRA projection of a
reduction of lease payments of just over one million dollars per year or $5,500,000 over the next five years. Fifteen percent of this or $825,000
reduces funding of the CIP budget.
Gaming revenues from taxes and the DRA lease (not distributions) are recommended to be changes from the Fiscal Year 2009 split of 76°~
operating / 24°~ capital to 85°~ operating / 15°~ capital. This provides less funds to the CIP budget then projected last year in the amount of
$753,774.
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Fiscal Year 2010 will be the second fiscal year that the stormwater User Fee is recommended to be fully funded by stormwater user fees. The
General Fund will continue to provide funding for the stormwater fee subsidies that provide a 50°~ subsidy for the stormwater fee charged to
property tax exempt properties, low-to-moderate income residents, and residential farms. The schedule of the proposed rate increases in Fiscal
Year 2010 is as follows:
FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Previously Projected
Rates
$4.00
$5.00
$5.50
$6.35
$7.00
$7.00
Recommended Rates $4.00 $4.00 $5.25 $5.60 $6.85 $6.90
The stormwater user fee was previously projected to increase from $4.00 in FY 2009 to $5.00 in FY 2010. Property acquisitions were originally
projected to be completed calendar year 2008; however, the acquisitions are projected to be completed in FY 2010. This has reduced the
amount of debt issued for the Bee Branch project to date, which has also reduced the debt service expense and the stormwater user fee. The
stormwater user fee will reach $7.00 in FY 2015.
Fiscal Year 2008 ended with healthy fund balances to help support the FY 2010 five year CIP. This was due to land sales in industrial parks and
expenditures coming in under budget, as well as several Fiscal Year 2009 projects being rebudgeted such as annexation implementation
projects for water and sanitary sewer.
Due to the record snowfall and heavy rains during the spring of 2008, the structural integrity of seven retaining walls (Grove Terrace, Heeb
Street, High Bluff, Thomas Place, Garfield, St. Mary's, and Cooper Place) was severely compromised. These retaining walls required immediate
repair or reconstruction. Funding was identified to repair these walls and included $261,148 of stone retaining wall repair budget, $90,000 of
Historic District Public Improvement Program funds, Town Clock Renovation project savings of $75,000, and Grand River Center painting of pre-
function space savings of $25,000. In addition several CIP projects were canceled or rebudgeted: Improvements to the 18`h Street Building
$665,526; Foye, Merchant, and Gold Street Reconstruction $554,000; Four Mounds Road Improvements $164,000; Cold Storage Building
Mezzanine Project -Municipal Services Building $20,700; and City Hall Window Washing $15,000.
Fiscal Year 2008 was a record snowfall year with 78 inches of snow. The FY 2008 Snow and Ice Control budget was based on a winter with
approximately 27 inches of snowfall, with minimal removal operations. The Snow and Ice Control budget for FY 2008 was $1,065,298 and actual
expenditures were $2,209,728. Funding of $1,092,455 was identified to cover the Snow and Ice Control budget shortfall which included
$430,503 budgeted for repairs to the former Public Works garage roof and walls; $126,000 for Public Works heavy equipment replacements;
$28,315 Hawthorne Basin Landscaping & Fence project savings; $30,000 Concrete Section Repairs; $25,000 Curbing Replacement; $25,000
Curb Ramp Installations; $55,367 Traffic Signal Battery Packs; $54,620 Steps, Railings, Wall Top Fencing Project; and $317,650 Asphalt Paver
Replacement.
As of June 30, 2009, the available estimated fund balances will be $7,440,896 and will provide funding for CIPs over the next five years. The
capital improvement-related draw down of balances reflects Street Construction Funds (10°~), UDAG repayments (8°~), DRA Distribution Funds
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(14°~), and Utility Funds (36°~-water, sewer, storm, parking, transit and solid waste), with General Fund and Airport making up the balance
(32°~). A summary of the Source of Funds for the Fiscal Years 2010-2014 CIP is shown on Attachment 1.
Capital improvement activities have been established in the City's budget to separate CIP projects and project expense (i.e., Storm Sewer
Capital Improvement Activity, Street Capital Improvement Activity, Park Capital Improvement Activity) from operating expense (i.e., supplies,
insurance salaries) . The State of Iowa budget law requires that a city's budget be prepared and certified on a program basis. This means that
each activity must fall under one of the State mandated budget program areas. The Fiscal Year 2010-2014 Capital Improvement budget totals
$311,168,045.
Attachment 2 shows a summary of the five-year CIP by State Program. This is an increase of $45,874,263 from the FY 2009-2013 total CIP
budget of $265,293,782. This is mainly because the City is now projected to receive distribution of net cash proceeds from the DRA in FY 2012-
2014when it was originally projected that the City would not receive any distributions over the next five years. In addition, the City is
implementing a debt service levy in FY 2010 to borrow for fire truck and ambulance replacements to allow funding for other necessary capital
projects.
The CIP budget also reflects the Dubuque Five-Year (2010-2014) City Council Goals and 2010 Policy Agenda.
The Five-Year City Council Goals are:
Diverse, Strong Dubuque Economy
Sustainable City
Planned and Managed Growth
Improved Connectivity: Transportation and Telecommunications
Partnering for a Better Dubuque
The 2010 Policy Agenda items are:
Top Priorities
Workforce Development Strategy /Project HOPE
Warehouse District Redevelopment and Plan
Port of Dubuque Development
• America's River Phase II
• Port of Dubuque Business recruitment North Port
• South Port -Evaluation and Plan
• Dodd's Leases -Direction
Sustainability Plan
Street Program -Continued Funding
Public Transit -New Model
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High Priorities
Development Standards Incorporating Green Standards
Unified Development Code
Rental Licensing /Irresponsible Landlords
Downtown Master Plan
Neighborhood Investment /Code Enforcement
Attachment 3 provides a summary of these projects organized by City Council's five-year goals and Fiscal Year 2010 priorities reflect how these
goals are addressed.
Finally, Attachment 4 provides detail on the source of funds and highlights important points about the 5-year CIP Program.
CIP FORMAT
The format for the Fiscal Year 2010-2014 CIP is substantially the same as previous fiscal years. First, an index referencing the 2010-2014
Capital Improvement Budget follows the budget message. The index identifies each capital improvement first by city department and then by all
applicable State programs as a subcategory under each department. The index serves as a quick reference for each CIP, and the far right hand
column shows the page number of each project. Secondly, a separate project page is provided to show the detail for each individual project.
These projects pages are also arranged first by city department and then by State program as a subcategory within each department.
As in previous CIP budget documents, each detailed project page identifies the city department, the State program, project title, account code
(consisting of program number, department number, fund and capital project number), and total project cost. The project page then shows any
funds expended for the project prior to Fiscal Year 2009 and the estimated project expense in Fiscal Year 2009. In Section A of the project form
entitled "Expenditure Items", project costs are shown by major expenditure item (i.e., Design and Engineering, Land and Right-of-Way Purchase,
Construction and Other Expense). In Section B, entitled "Project Financing", the project funding is presented by major revenue source (i.e.,
General Fund, Sales Tax Fund, Water Depreciation Fund, Sanitary Sewer Construction Fund, and Road Use Tax Fund). In Section C, entitled
"Impact -Operations," the dollar impact on operations in terms of greater or lesser operating costs and/or greater or lesser revenue is provided
when available. Lastly, there is a narrative section, which provides a description of the project, a justification for the project and, where
appropriate, how it relates to other projects or plans. A small map may also be provided to further identify the location of the project.
CONCLUSION
The Capital Improvement Program represents the City of Dubuque's commitment to a maintenance and physical development plan for the next
five years. The first year of the five-year CIP goes into the budget for next year and deserves the most attention. As you know, the CIP is
updated each year so that City Council will have an opportunity in the next year to change Fiscal Year 2011 through Fiscal Year 2014 projects,
as well as to add projects for Fiscal Year 2015.
There are many Capital Improvement requests that were previously funded in the five-year CIP that are not included in this five-year CIP are as
follows: Charter Street Extension to Port of Dubuque ($31,798,000); Fire Station Expansion /Relocation ($1,488,983); Bunker Hill Renovation
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($1,900,000); Airport Improvements including Airport Commercial Park Road ($75,500), FBO Facility Improvements ($297,000), and Jet Center
Drive Lighting ($30,000); Park Improvements including Usha Park ($600,000), Usha Skate Park ($600,000), Eagle Point Park Accessible
Walkway ($310,000); Grand River Center Expansion Feasibility Study and Conceptual Design ($307,300); and Town Clock Plaza Amenities
($1,262,500).
As is the case every year, there were new projects requested that were not able to be included in whole or in part in this five year CIP. For
example, CIP requests that were not funded include such items as: Federal Building renovation phase II ($5,377,600); Street and sidewalk
improvements including: 9`h Street Rehab ($800,805), North Cascade Road Bridge ($862,500), 32"' and Jackson Signal Reconstruction
($95,000), 32"'and Central Signal Reconstruction ($95,000), Bies Drive Reconstruction ($736,000), 5`h Street Reconstruction -Bluff to White
($740,000), and Northwest Arterial at JFK Southbound Right Turn Lane ($162,000); City Hall Roof Replacement with Photovoltaic Shingles
($448,489); Snow Melting Unit ($625,000); Civic Center Theatre Dressing Room ($450,000); Marshall School Play Unit ($80,000), Grand River
Center Update China, Glassware and Flatware ($250,000); Landscape Gateways at 12`h & Elm, Loras & Bluff, 8`h & 9`h Streets ($200,000); Civic
Center Theatre Replace Dressing Rooms ($40,000); and Civic Center Theatre Orchestra Pit Lift ($236,000).
In addition a total of six CIPs that were previously funded in the five-year CIP were reduced by $572,885 in funding in this CIP, going from nearly
$3.3 million down to $2.7 million in funds. Projects impacted with reduced funding include: Purchase /Rehab /Resale (reduced from $340,000
to $210,000); Homeownership Grants in Targeted Neighborhoods (reduced from $1,000,000 to $850,000); Problem Properties Management
(reduced from $175,000 to $140,000); Sidewalk Program City Owned Property (reduced from $600,000 to $550,000); Sidewalk Related Curb &
Catch Basin Replacements (reduced from $969,100 to $801,215); and Community Partnership Program (reduced from $200,000 to $160,000).
To meet City Council Goals and Priorities and address City needs, several new projects appear in the five-year CIP: Police Wireless Data
Transmission System ($348,600); Fire VHF Narrow Banding of Radios ($60,000); Improvements to Kephart's Building -Multicultural Family
Center ($976,177); Downtown Rehabilitation Financial Consultant ($125,000); Purchase of Former Tri-State Building ($1,078,021); Downtown
Public Parking Ramp ($20,133,000); Industrial site Development -North Siegert Farm Dubuque Industrial Center West and Chavenelle Road
Extension ($2,742,000); Dubuque Industrial Center West Grading/Railroad Spur/ Expansion to South Siegert Farm ($4,696,883).
The CIP budget is the product of the hard work of a large number of people. It begins with department and division managers and their staff who
prepared and updated the CIP requests. It extends to Boards and Commissions who review staff's recommendations and make modifications
and establish priorities.
I wish to express my thanks to all who were involved in preparing the Fiscal Year 2010-2014 version of the City's Capital Improvement Program.
Special thanks go to Budget Director Jennifer Larson, Assistant City Manager Cindy Steinhauser, Financial Analyst Rick Till, Office Manager
Juanita Hilkin, Secretary Liz Willems, Secretary Jessica Kurt, Secretary Ella Soppe and Management Intern Cori Burbach. This was a
particularly challenging year based upon the anticipated reduced revenues. I am proud of the work done by City staff and the end-result. I hope
after you have had an opportunity to review this document that you feel it is responsive to your priorities.
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ATTACHMENTS -PROVIDE OVERVIEW OF THE FISCAL YEAR 2010-2014 CAPITAL IMPROVEMENT PROGRAM
Attachment 1
FISCAL YEARS 2010-2014 CIP SOURCE OF FUNDS
To finance the CIP projects, a variety of funding sources are used. The following table shows the source of funds for each year of the 5 year CIP
SOURCE OF FUNDS IN CAPITAL BUDGET FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 TOTAL PERCENT
Current Revenue
RRP Loan Repayments - - - - - - 0.00%
Historic Preservation Loan Repayments 9,000 9,000 9,000 9,000 9,000 45,000 0 01%
Downtown Loan Pool Revolving Fund-Repayments 165,768 165,105 163,898 162,486 160,583 817,840 0.26%
Water Line to Site BLoan--Loan Repayments to General 59,570 59,570 59,570 59,570 - 238,280 0.08%
Golf Revenue 27,000 23,000 25,000 20,000 10,000 105,000 0.03%
Subtotal Current Revenue 261,338 256,675 257,468 251,056 179,583 1,206,120 0.39%
CableTV 7,400 2,700 3,070 2,700 2,700 18,570 0.01%
Internal Service Funds-City Garage 9,700 - 5,300 - 9,700 24,700 0 01%
Transit Fund 13,000 340,000 - 10,444 - 363,444 0.12%
Landfill Fund 2,200 6,900 4,800 2,200 - 16,100 0.01%
Parking Enterprise Fund 323,550 421,900 329,200 302,050 508,900 1,885,600 0.61%
Refuse Collection 367,000 656,600 240,000 267,100 550,000 2,080,700 0 67%
Sanitary Sewer Utility 654,971 713,100 546,600 428,500 538,600 2,881,771 0 93%
Sewer Repayments-Lot Sales on Developments 97,472 243,184 58,960 69,100 136,600 605,316 0.19%
Stormwater Utility Fees 761,234 844,816 862,359 894,068 945,980 4,308,457 1 38%
Water Utility Fund 1 261 879 700 000 670 090 557 078 671 550 3 860 597 1.24%
Current Revenue-Utility/Enterprise 3,498,406 3,929,200 2,720,379 2,533,240 3,364,030 16,045,255 5.16%
Sales Tax 20% 1,588,520 1,671,246 1,659,649 1,535,056 2,041,401 8,495,872 2.73%
General Fund Balance 702,700 315,430 535,990 86,430 113,570 1,754,120 0.56%
Street Construction/RUTF Fund Balance 487,513 253,568 25,991 116,439 134,691 1,018,202 0.33%
UDAG Loan Repayments Fund Balance 100,000 100,000 100,000 - - 300,000 0.10%
Revenue/SRF Bonds-Water Fund Abated 2,200,000 4,763,800 3,660,500 2,495,500 915,000 14,034,800 4.51%
Revenue SRF Bonds-Sewer Fund Abated 15,236,050 14,892,585 13,890,844 7,083,208 6,176,700 57,279,387 18.41%
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SOURCE OF FUNDS IN CAPITAL BUDGET FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 TOTAL PERCENT
GO/SRF Bonds-Stormwater Abated Debt 4,679,985 3,725,302 4,201,607 6,612,591 268,000 19,487,485 6.26%
GO Bonds--Greater Downtown TIF Revenue Abated Debt 3,120,016 2,534,442 2,171,700 740,000 - 8,566,158 2.75%
UR GO Bonds--Dubuque Ind Ctr TIF Revenue Abated 5,506,335 - - - - 5,506,335 1 77%
Debt
GO Bonds-Debt Levy Abated 1,355,500 100,000 - - - 1,455,500 0.47%
GO Bonds-Parking Abated Debt 11,169,003 341,886 - - - 11,510,889 3.70%
GO Bonds-Road Use Tax Abated Debt 97,200 276,000 142,000 155,000 135,000 805,200 0.26%
GO Bonds-Sales Tax 30% Abated Debt 39,000 40,000 41,000 156,350 35,417 311,767 0.10%
GO Bonds-Sales Tax 20% Abated Debt 219 019 902 910 - - - 1 121 929 0.36%
Total Construction 46,500,841 29,917,169 26,429,281 18,980,574 9,819,779 131,647,644 42.31%
Community Development Funds 584,075 505,757 490,000 510,000 490,000 2,579,832 0.83%
FAA Total 638,970 5,009,022 3,728,355 9,248,775 8,796,993 27,422,115 8.81%
PFC Revenue 17,340 128,200 436,345 457,375 463,001 1,502,261 0.48%
Federal Transit Administration 202,000 7,551,600 5,726,800 64,000 - 13,544,400 4.35%
Federal Transportation Bill 2005 for Southwest Arterial 6,097,301 7,138,439 6,324,586 23,252,650 4,845,000 47,657,976 15.32%
Federal--STP Funds 1,254,545 1,000,000 6,227,854 914,800 - 9,397,199 3.02%
Other Federal Funding 9,011,997 - - - - 9,011,997 2.90%
Total Federal 17,806,228 21,333,018 22,933,940 34,447,600 14,594,994 111,115,780 35.71%
HOME Funds - - - - - - 0.00%
Iowa Finance Authority 250,000 250,000 250,000 250,000 250,000 1,250,000 0.40%
State Airport Funds 16,290 122,168 100,000 84,000 150,000 472,458 0.15%
Road Use Tax 124,673 263,460 274,985 253,623 230,679 1,147,420 0.37%
RISE Grant-Southwest Arterial 400,000 - 1,518,637 3,481,363 - 5,400,000 174%
Other State Funding-IDOT & Trails Grants 721,980 493,495 652,321 760,000 807,500 3,435,296 1 10%
Total State 1,512,943 1,129,123 2,795,943 4,828,986 1,438,179 11,705,174 3.76%
DRA-Gaming Receipts Based on 15% CIP 865,809 1,256,290 1,058,002 1,096,530 1,603,361 5,879,992 1 89%
DRA-Distribution of Surplus 813,710 127,000 2,294,457 2,476,012 2,662,970 8,374,149 2.69%
Total DRA 1,679,519 1,383,290 3,352,459 3,572,542 4,266,331 14,254,141 4.58%
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SOURCE OF FUNDS IN CAPITAL BUDGET FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 TOTAL PERCENT
Greater Downtown TIF Payments 334,232 334,895 212,514 212,514 214,417 1,307,160 0.42%
Tech Park South TIF Payments 100,000 100,000 - - - 393,000 0.13%
Dubuque Industrial Center West TIF Payments 142,000 - - - - 142,000 0 05%
Total TIF Funds 576,232 434,895 212,514 212,514 214,417 1,842,160 0.59%
Private Participation 763 072 1 319 115 385 151 380 000 3 248 150 6 095 488 1.96%
Total Private 763,072 1,319,115 385,151 380,000 3,248,150 6,095,488 1.96%
Ind. Parks Land Sales-South Technology Park 148,000 148,000 148,000 148,000 148,000 740,000 0.24%
Ind. Parks Land Sales-Dubuque Industrial Center West 1 570 548 100 000 - - - 1 670 548 0.54%
Total Land Sales 1,718,548 248,000 148,000 148,000 148,000 2,410,548 0.77%
Sales Tax 30% 2 510 824 2 558 024 2 606 152 2 646 435 2 689 494 13 010 929 4.18%
Total Sales Tax 30% 2,510,824 2,558,024 2,606,152 2,646,435 2,689,494 13,010,929 4.18%
Special Assessments 304,400 585,714 118,100 351,554 475,038 1,834,806 0.59%
Total Spec. Assessment 304,400 585,715 118,100 351,554 475,038 1,834,806 0.59%
GRAND TOTAL 77,132,351 63,094,223 62,150,975 68,352,501 40,437,995 311,168,045 100.00%
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Attachment 2
FISCAL YEAR 2010 - 2014 CIP BUDGET GROUPED BY STATE PROGRAMS
The Fiscal Year 2010-2014 Capital Improvement Program totals $311,168,045. The following table summarizes expenditures for each State
program by year.
FISCAL YEAR 2010-2014 CIP CAPITAL IMPROVEMENT PROGRAM
PERCENT
PROGRAM FY 2009-2010 FY 2010-2011 FY 2011-2012 FY 2012-2013 FY 2013-2014 5 YEAR TOTAL OF TOTAL
Public Safety 1,959,695 37,660 80,246 335,325 327,950 2,740,876 0.9%
Public Works 14,930,552 21,267,729 24,887,953 44,671,891 23,228,571 128,986,696 41 5%
Culture & Recreation 1,701,280 1,619,375 1,756,190 1,750,530 3,319,483 10,146,858 3.3%
Community&Econ.Devl. 11,193,439 1,806,757 1,524,000 1,349,000 1,334,000 17,207,196 5.5%
General Government 923,974 1,131,273 1,826,180 774,640 983,241 5,639,308 1 8%
Business Type 46,423,411 37,231,429 32,076,406 19,471,115 11,244,750 146,447,111 471%
TOTAL 77,132,351 63,094,223 62,150,975 68,352,501 40,437,995 311,168,045 100.00%
The State Mandated Budget Program Areas and the City Departments/Activities that fall under each of these areas are as follows:
Public Safety -Includes Police, Emergency Communication Center, Fire, Disaster Services, Health Services: Animal Control, Public Works: Flood Control, Building Services:
Inspection
Public Works-Includes Airport, Public Works, Engineering
Health and Social Services- Human Rights, Health Services, Purchase of Services
Culture and Recreation -Parks, Civic Center, Conference Center, Recreation, Library, City Manager Cultural Affairs
Community and Economic Development -Economic Development, Housing and Community Development, Planning Services, Purchase of Services, City Manager
Neighborhood Development
General Government -Building Services: City Hall/Annex Maintenance/Grand River Center Maintenance, City Council, City Manager, City Clerk, Finance, Cable TV, Legal,
Information Services
Business Type -Water, Water Pollution Control, Parking Division, Transit, Public Works: Landfill, Engineering: Sewer, Stormwater, Finance: Meter Reads/Service
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Attachment 3
FISCAL YEAR 2010 - 2014 CIP BUDGET HIGHLIGHTS BY CITY COUNCIL GOALS AND PRIORITIES
2014 CITY COUNCIL GOALS:
Diverse, Strong Dubuque Economy
Welcome sign-east (page 107), Grand River Center projects (page 113-129), Airport improvements & terminal design (pages 179-
182, 189, 191, 93-195, 198,199), Downtown Rehabilitation loan & grant programs (page 388,390), Historic Preservation Revolving
Loan program (page 392), Industrial Site Development (page 396), First Time Homeowner program (page 422), Rental dwelling
rehabilitation program (page 417), Homeowner rehabilitation program (page 419), Historic District Public Improvement program
(page 428), Parking ramp and lot repairs and improvements (pages 406-408, 411, 412, 415, 416), parking meter replacement
(page 414), Water Main replacements (page 333), General Sanitary Sewer repairs (page 201), Warehouse District rehabilitation &
construction (pages 214, 251, 273, 274, 296, 342), Main Street Streetscape improvements (page 277), Main Street-Purchase
tables & chairs and storage building (pages 98 & 99), Civic Center improvements (pages 131-151), Chavenelle Drive
Improvements (page 283), Flora Park and Sutton pool improvements (pages 152-168), Standby Generator for Bunkerhill, Catfish,
Perry Stand Bradley St. Pumping Stations (page 345, 358-361), Water Meter replacement program (page 343), Riverfront lease
improvements (page 301), Federal Building Renovation (page 306), Maintenance and Dredging of Harbor (page 305), Bunkerhill
Golf Course improvements (pages 169-175), Port of Dubuque Outdoor Plaza and Improvements (page 308), Annexation Study
and Implementation (pages 347, 350, 351, 431), AY McDonald Park Boat Ramp Improvements (page 375), Floodwall Post-Flood
repair program (page 367), Riverfront Lease improvements (page 301), Maintenance and Dredging of Harbor (page 305), IA 32
SW Arterial (page 271), Downtown Rehabilitation Financial Consultant (page 393), CDBG Economic Development Loan program
(page 395), Parking Ramp Occupancy Engineering Study (page 405), All-America City Award (page 437), GIS training,
maintenance and operational improvements (pages 341, 433, 436), Riverfront 2000 plan implementation study (page 430), Water
Tower and Main extensions (page 352), Fiber Optic projects (pages 270, 321, 322, 324, 325), Charter Street Extension to Port of
Dubuque (page 286).
Sustainable City
COP Network Area Storage (page 4), Multi-Cultural Family Center (page 16), New Park Developments (pages 18 - 25), Veterans
Park Improvements (pages 68 - 73), Eagle Point Park Improvements (pages 26 - 41), Flora Park Improvements (pages 42 - 47),
Murphy Park Improvements (pages 63 - 67), McAleece Park Improvements (pages 53-59), Jackson Park Restroom
Improvements (page 52),HEART/Youthbuild program (page 85), Park Division Headquarters biomass heater project (page 80),
Ecological Restoration (page 100), Trail Improvements (pages 110-112), Grand River Center projects (pages 113-129), Charter
Street Extension to Port of Dubuque (page 286), Four Mounds (page 85), Riverfront lease improvements (page 301), Miller-
Riverview Park (page 60-62), Port of Dubuque Security Camera Expansion (page 304), Maintenance and Dredging of Harbor
(page 305), Port of Dubuque Outdoor Plaza (page 308), Intermodal Feasibility Study/Design/Construction (page 401), America's
River Festival Equipment (page 434), Port of Dubuque Maintenance (page 377), NPDES compliance (pages 234-240), Bee
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Branch Creek Restoration project (page 250), Accessibility Barriers (page 303), ADA curb improvements (page 292), Warehouse
District rehabilitation and construction (pages 214, 251, 273, 274, 296, 342), Bridge repairs and maintenance (page 294), Stone
Retaining walls (page 295), Storm Sewer General Repairs (page 230), Detention Basin Maintenance Program (page 232),
Detention Basin Silt Removal (page 233), Main Street Streetscape Improvements-9`h to 14`h Street (page 277), Signalization
Program (page 319), US 61/151 Corridor-US 52/Twin Valley and Maquoketa Drive (page 326), NW Arterial Capacity
Improvements (page 327), University & Asbury Intersection Improvements (page 332), ADA Improvements to the Eagle Point
Water Plant (page 344), Drinking Water Treatment Plant (page 348), Water Pollution Control Plant Upgrade Engineering and
Construction (page 357), Underground Petroleum Tanks Removal (page 373), Motor Grader Replacement Project (page 378),
Loader-Mounted Snow Blower Replacement Project (page 379), Mechanical Street Sweeper Replacement Project (page 380),
56,000 GVW Dump Truck Replacement Project (page 381), Solid Waste Collection Vehicles (page 384), Flood Control Levee
Certification Project (page 386), Public Works Fleet Global Positioning System Project (page 387), Downtown Rehabilitation Loan
(page 388), Downtown Rehabilitation Grant Program (page 390), Historic Preservation Revolving Loan (page 392), Port of
Dubuque Improvements (page 397), Dubuque Industrial Center West Wildflowers (page 398), Intermodal Facility Feasibility
Study/Design/Construction (page 401), KeyLine Facility Improvements (page 403), Fixed Route Bus Replacements (page 404),
Parking Ramp Occupancy Engineering Certification (page 405), Maintenance of Municipal Parking Lots (page 406), Parking Ramp
Lighting Evaluation for 5`h Street Ramp (page 409), 7`h Street Pedestrian Walkway Study, White to Main (page 410), Rental
Dwelling Rehabilitation Programs (page 417), Homeowner Rehabilitation Program (page 419), Homeownership Grants in
Targeted Neighborhoods (page 421), First-Time Home Buyer Program (page 422), Housing Trust Fund (page 423), Historic
Preservation Homeownership Program (page 424), Problem Properties Management (page 425), Community Partnership
Program (page 426), Purchase/Rehab/Resale (page 427), Historic District Public Improvement Program (page 428), Riverfront
2000 Plan Implementation Strategies (page 430).
Planned and Managed Growth
Ladder Truck, Pumper and Ambulance replacement (page 7), Fire Station expansion and improvements (page 9, 10, 12), City Hall
maintenance/remodel (page 13 and 435), City Hall Annex maintenance (page 14), General Building maintenance (page 15), 18`h
Street Office Building improvements (page 17), Kephart's Building improvements (page 16), Airport Terminal projects (pages 179 -
182, 189, 191, 193-195), General Sanitary Sewer repairs (page 201), Sanitary Sewer Internal Main (page 202), Annexation study
implementation (pages 347, 350, 351, 431), Warehouse District rehabilitation & construction (pages 214, 251, 273, 274, 296,
342), Sanitary Sewer projects (pages 211, 212, 214 - 228), Sanitary Sewer extensions and Annexation (page 205), Southfork
Interceptor Sewer Upgrade (page 215), Storm Sewer General Repairs (page 230), Storm Sewer System assessment (page 245),
Storm sewer projects (pages 251-266), Bee Branch Creek Restoration project (page 250), Sanitary Sewer External Extensions -
Annexation (page 205), Sidewalk program curb and catch basin replacements (page 290), Library renovation projects (page 176,
311), City Park development projects (pages 19-25), Pet Park Developments (page 18), Eagle Point Park improvements (pages
26-41), Federal Building renovation (page 306), Accessibility Barriers and Building Modifications (page 303), Geographic
Information System maintenance, training and enhancements (pages 341, 433,436), Sanitary Sewer clearing and grubbing (page
212), Sanitary Sewer Lining (page 206), NPDES (page 234-240), Storm Sewer improvements & extension (page 246), Draintile
program (page 231), Detention Basin silt removal & maintenance (page 232, 233), Storm Sewer Cleaning (page 244), Water
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Pollution Control Plant upgrade (page 357), Water Tower and Main extensions (page 335, 352), Water Internal Main revolving
loan fund (page 336), Annexation and West End Annexation Study and Implementation (pages 347, 350, 351), Public Works
vehicles and equipment (pages 378-383), Solid Waste vehicles (page 384), Stormwater Ditch Remediation program (page 243),
America's River Festival Equipment (page 434), Community Plus upgrade (page 439),Finance Plus Upgrade (page 438), Water
Meter Replacement (page 343), Water Main Replacement (page 333), Expansion to South Siegert Farm (page 400), Purchase
former Tri-State Building (page 399), Catch Basin Maintenance (page 247), Bunkerhill, Catfish, Perry Street and Bradley Street
Pump Station improvements (pages 345, 358-361), I & I Reduction Program (page 208), Sanitary Sewer Manhole Replacement
Project (page 211), Storm Sewer System Assessment (page 245), Storm Sewer Improvements/Extensions (page 246).
Improved Connectivity: Transportation and Telecommunications
Intersection preemption system (page 6), Ladder Truck, Pumper and Ambulance replacement (page 7), Police mobile data
computers (page 5), Wireless Data Transmission System (page 1), Airport Improvement projects (pages 177, 178, 183-188, 192,
196, 197), Airport Terminal projects (pages 179-182, 189-195, 198, 199), Sidewalk programs (pages 291, 293), ADA Curb Ramp
Construction (page 292), Street Fiber Optic projects (pages 270), Traffic Fiber Optics (pages 321), Traffic signalization projects
(pages 313-317, 319), NW Arterial capacity improvements (page 327), University & Asbury Intersection improvements (page
332), Renovation of park sidewalks (page 84), Granger Creek Nature Trail (page 110), North End Neighborhood Trail -asphalt
(page 112), Trail sealcoating (page 111), McAleece Park overlay asphalt & parking lots (page 56, 58), Highway 20 -mulch roses
(page 106), Welcome sign-east (page 107), Asphalt milling, concrete, and curb programs (pages 362-365), North Cascade Road
reconstruction (page 287), Foye, Merchant, Gold Streets reconstruction (page 289), Ramona & Pamela Court Resurfacing (page
280), Chavenelle Drive Improvements (page 283), Southwest Arterial-IA 32 (page 271), Derby Grange-Plaza Drive Intersection
(page 278),14`h Street Overpass at Elm (page 288), Guardrail replacement (page 298), Railroad crossing improvements (page
297), Railroad Signal Line conversion (page 310), Keyline Facility Improvements (page 403), Intermodal Facility Feasibility study,
design and construction (page 401), Fixed Route Bus replacements (page 440), Structured Wiring Update (page 441),
Warehouse District Street Improvements (pages 214,251,273,274,196,342), Highway landscaping and signage (pages 106-109),
Snow equipment purchases (pages 88, 379,381-383), ADA curb improvements (page 292), Steps, handrails, wall railing project
(page 366), Wayfinding sign replacements (page 370), public work vehicles and equipment replacement (pages 378-38), US
61/151 Corridor (page 326), Streetlight replacement (pages 318, 320), Street Assessment Assistance Program (page 268), Street
Construction General Repairs (page 269), Cedar Cross Road Reconstruction (Starlight to Cedar Cross Court) (page 275), Sunset
Ridge Reconstruction (page 276), Derby Grange-Plaza Drive Intersection Construction (page 278), Kaufmann Avenue
Resurfacing (Chaney-JFK) (page 279), Picket Street Reconstruction (Henion-Cornell) (page 281), Brunskill Road Bridge
Replacement (page 282), Century Drive Reconstruction (page 284), Cox Street Reconstruction (Loras Blvd.-17`h St.
Partnering for a Better Dubuque
Multi-cultural family center (page 16), New park development (pages 18 - 25, 130), HEART/Youthbuild project (page 85),
Storybook Hill play unit (page 76), Veterans Memorial Plaza (page 91), Grand River Center (pages 113-129), Warehouse District
(pages 214, 251, 273, 274, 296, 342), Downtown Rehabilitation Financial Consultant (page 393), Housing Trust Fund (page 423),
Library renovation (page 176, 311), Safe Routes to School (page 302), Crescent Community Health Center (page 299), Historic
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District Public Improvement Program (page 428), Sanitary Sewer Assistance programs (pages 203, 209, 210), Stormwater
Assistance programs (pages 242-249), Street Assessment Assistance Program (page 268), Neighborhood Infrastructure program
(page 300), Service Line Replacement Assistance (pages 340), Destination for Opportunity (page 394), CDBG Economic
Development loan (page 395), Port of Dubuque Improvements (page 397), Community Partnership Program (page 426),
Homeownership Grants in targeted neighborhoods (page 421), Homeowner Rehabilitation program (page 419), First Time
Homebuyer (page 422), Rental Dwelling Rehabilitation loan (page 417), Fiber Optic projects (page 324, 325), Neighborhood
Grants (page 432), America's River Festival Equipment (page 434), Water Internal Main new development revolving loan fund
(page 336), All-America City Award (page 437), Sanitary Sewer Internal Main-New Developments-Revolving Loan Fund (page
202), Lateral Replacement Assistance to Low/Moderate Income for Street Program Project (page 209), Lateral Replacement
Assistance to Low/Moderate Income for I & I Reduction (page 210), Stormwater Subsidy-Residential Farms (page 229),
Stormwater Subsidy Property Tax Exempt Properties (page 241), Stormwater Fee Assistance Program-Low Income (page 242).
2010 CITY COUNCIL POLICY AGENDA:
The following are projects that were identified as the 2009 Policy Agenda by the City Council and are included in the 2009 CIP budget.
Workforce Development Strategy /Project HOPE -Top Priority
The priority is being addressed through funding for Destination for Opportunity (page 394) in the CIP budget and funding for DubuqueWorks and
Project HOPE in the FY 09 operating budget.
Warehouse District Redevelopment and Plan -Top Priority
The priority is being addressed through numerous Warehouse District rehabilitation and construction CIP projects ((pages 214, 251, 273,
274, 296, 342).
Port of Dubuque Development -Top Priority
This priority is being addressed through Port of Dubuque Outdoor Plaza Phase II and Port of Dubuque Park (page 308), Maintenance and
Dredging of Harbor Area (page 305), Port of Dubuque Ramp Major Maintenance (page 407), Port of Dubuque Parking Ramp Surface Seal
(page 416) and America's River Festival Equipment (page 434).
Sustainability Plan -Top Priority
The priority is being addressed through the FY 09 operating budget for the newly established office of Sustainability, the Sustainable Dubuque
Task force and the Growing Sustainable Communities Conference.
Street Program -Continued Funding -Top Priority
This priority is being addressed through the Asphalt Milling Program CIP (page 362), Low/Moderate Assistance for Street Program Projects
(pages 209, 210, 268), Foye, Merchant, Gold Streets Reconstruction page 289), Sunset Ridge Reconstruction (page 276), Picket Street
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reconstruction (page 281), Century Drive Reconstruction (page 284), Cox Street Reconstruction (page 285), North Cascade Road
Reconstruction phase 1 (page 287), Ramona & Pamela Court Resurfacing (page 280), Warehouse District Street Reconstruction (page
274), and Chavanelle Drive improvements (page 283).
Public Transit -New Model -Top Priority
This priority is being addressed through the FY'09 Operating Budget and through the CIP budget with the Keyline Facility Improvements
(page 403) and Fixed Route Bus Replacements (page 404).
Development Standards Incorporating Green Standards -High Priority
This priority is being addressed through the FY 09 Green Alley project and in the CIP budget through the Park Division Headquarters
biomass heater project (page 79), Ecological Restoration (page 99), Trail Improvements (pages 109-111), NPDES compliance (pages 233-
239), Bee Branch Creek Restoration project (page 249), Warehouse District rehabilitation and construction (pages 213, 250, 272, 273, 295,
341), Water Pollution Control Plant Upgrade Engineering and Construction (page 356), Public Works Fleet Global Positioning System
Project (page 371), Downtown Rehabilitation Loan (page 387), Downtown Rehabilitation Grant Program (page 389), Historic Preservation
Revolving Loan (page 391), Port of Dubuque Improvements (page 396), Dubuque Industrial Center West Wildflowers (page 397), Rental
Dwelling Rehabilitation Programs (page 415), Homeowner Rehabilitation Program (page 417), Homeownership Grants in Targeted
Neighborhoods (page 419), Historic Preservation Homeownership Program (page 422) and Historic District Public Improvement Program
(page 426).
Unified Development Code -High Priority
This priority is being addressed through the Fiscal Year 2009 operating budget.
Rental Licensing /Irresponsible Landlords -High Priority
This priority is being addressed in the FY 09 operating budget through the hiring of a sworn police officer as a housing inspector and in the
CIP budget through Homeownership Grants in Targeted Neighborhoods (page 421) and Problem Properties Management (page 423).
Downtown Master Plan -High Priority
This priority is being addressed through the Downtown Rehabilitation Programs (388, 390, 393), Main Street Rehabilitation (page 98, 99),
Main Street Streetscape Improvements (page 277), Warehouse District rehabilitation and construction (pages 213, 250, 272, 273, 295,
341), Port of Dubuque Improvements (page 396), Intermodal Facility (page 401), Downtown Public Parking Ramp (page 411), 7`h Street
Pedestrian Walkway Study (page 410), Parking Meter Replacement (page 414), Wayfinding Sign replacement project (page 370)
Neighborhood Investment /Code Enforcement -High Priority
This priority is being addressed through the Neighborhood Infrastructure Program (page 300), Rental Dwelling Rehabilitation programs
(page 417), Homeownership Grants in Targeted Neighborhoods (page 421), Problem Properties Management (page 425) and
Neighborhood Grants (page 432),
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The City Council also identified projects that were previously on the priority list but whose implementation has already begun and therefore these
projects are now a part of the Dubuque 2008-2010 Management Agenda and the 2008-2010 Major Projects Agenda. These represent short-
term projects for the City Manager and City of Dubuque staff and have previously been budgeted in Fiscal Year 2009 or prior.
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2008 - 2010 Management Agenda
Industrial Riverfront Leases: This priority is being addressed through the FY 2009 operating budget and through Riverfront Leasehold
Improvements (page 301), Maintenance and Dredging of Harbor Area (page 305).
National Trust for Historic Preservation Memorandum of Understanding: This priority is being addressed through the FY 09 operating
budget and in the CIP through the Warehouse District projects (pages 214, 251, 273, 274,296, 342.)
Bee Branch Project: This priority is being addressed through the Bee Branch Creek Restoration CIP (page 250).
Every Child /Every Promise, Partner with Community Foundation of Greater Dubuque: This priority is being addressed through funding in
the FY 2009 Operating Budget for Every Child/Every Promise and Uptown Recreation program. This is also being addressed through the
CIP in improvements to Kephart's Building-Multicultural Family Center (page 16), HEART/YouthBuild Partnership (page 85), New Park
Development (page 19-25, 130), Jackson Park restrooms (page 52), Safe Routes to School (page 302) and Playground Improvements
and equipment (pages 74-76).
Southwest Arterial: This priority is being addressed through the Iowa Highway 32-Southwest Arterial (page 271).
Washington Neighborhood Plan: This priority is being addressed in the FY 09 Operating Budget and through the Neighborhood
Infrastructure Program (page 300).
Americans with Disabilities Act (ADA) Actions: Continue Implementation & Education: This priority is being addressed through the FY
2009 operating budget and through the Accessibility Barriers and Building Modifications (page 303), ADA Curb Ramp Construction
Project (page 292).
Envision 2010: This priority is being addressed through the Warehouse District (page 214, 251, 273, 274, 296, 342), Trail projects (pages
110-112), Library Renovation projects (page 176 and 311), Crescent Community Health Center Flag Poles (page 299) and the Intermodal
Facility Feasibility project (page 401).
Library Project: This priority is being addressed in the FY 09 Operating Budget and in the CIP through the Library Renovation projects
(page 176 and 311).
Airport Master Plan: This priority is being addressed through numerous Airport Terminal CIPs (pages 179-182, 193-195, and 198-199).
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Attachment 4
Source of Funds and Important Details
The Fiscal Year 2010-2014 CIP presents a financial plan and continues to reflect no general property tax levy supported General Obligation
Bond borrowing that is not abated. It is anticipated that other borrowing from non utility funds can and will be minimized by using other sources
of funds such as future DRA annual distributions of operating surplus and sales tax revenue.
The Fiscal Year 2010 budget recommendation includes significant changes to revenues supporting the five year CIP from the prior year
projections As reported last year, with the opening of the renovated Diamond Jo Casino, there will be a decrease of $7.6 million in operating
revenues for the City over five years. The capital improvement budget was originally estimated to decrease $15.9 million; however it is now
estimated to decrease $10.7 due to the Dubuque Racing Association projecting distribution of net cash proceeds to the City and charities in
Fiscal Year 2012 through 2014. It was originally projected that the City would not receive a distribution of net cash proceeds over the next five
years. Gaming revenues generated from lease payments from the DRA were further adjusted in this budget process by a revised DRA
projection of a reduction of lease payments of just over one million dollars per year or $5,500,000 over the next five years. Gaming revenues
from taxes and the DRA lease (not distributions) are recommended to be changes from the Fiscal Year 2009 split of 76°~ operating / 24°~
capital to 85°~ operating / 15°~ capital. In addition, there are large projects planned in Water, Sewer, Stormwater, Parking, Industrial Parks and
Library that are more than the projected revenues will fund and will require additional borrowing.
The following important details are called to your attention about the source of funds:
UTILITIES
Stormwater
The Stormwater Utility was formed on July 1, 2003, to update the City's aging infrastructure and implement the City of Dubuque $39 million
Stormwater Management Plan, which consists of three projects -two detention basins and amile-long open waterway known as the Bee
Branch Project. It is the reconstruction and restoration of over 4,500 feet of buried creek. It will reintroduce the confined Bee Branch Creek to
the North End Neighborhood. The implementation of the Bee Branch Creek Restoration Project is the key to saving over 1,150 homes from
flooding during severe rainstorms that seem to come all too frequently.
This budget recommends funding for this project and an acceleration of the construction schedule. Fiscal Year 2010 will be the second fiscal
year that the Stormwater User Fee is recommended to be fully funded by Stormwater user fees. Quickening the pace on the part of the project
from the 16th Street Detention Basin through the damming affect of the railroad tracks will allow for a quicker redevelopment of the former
Dubuque Pack site and timelier flood relief for North End residents.
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The fees, as recommended in FY 2010, are as follows:
FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Current Rates $4.00 $5.00 $5.50 $6.35 $7.00 $7.00
Proposed Rates $4.00 $4.00 $5.25 $5.60 $6.85 $6.90
The stormwater rate for FY 2010 will remain at a $4.00 monthly fee; previously it was projected to increase to $5.00. Fiscal Years 2011-2014
stormwater rates were also decreased from what was previously projected.
Beginning FY 2007, State Revolving Loan funds (SRF) replaced a portion of the Corporate Purpose General Obligation (GO) borrowings to
take advantage of 0°~ interest on engineering and design, and 3.25°~ interest on construction. This is compared to the regular GO borrowing
projected rate of 4.50°~. FY 2010 reflects additional Corporate Purpose GO borrowing of $1,226,750 for property acquisition (not allowed for
SRF financing), and SRF GO borrowing of $3,453,235 (for design and construction) for the stormwater Management Plan. GO borrowing
anticipated in FY 2011 - 2014 in the stormwater Construction fund to support the stormwater master plan will be as follows: $437,250
Corporate Purpose GO borrowing for acquisition and $3,288,052 SRF GO borrowing in FY 2011; $304,250 Corporate Purpose GO borrowing
for various stormwater projects and $3,897,357 SRF GO borrowing in FY 2012; $364,450 Corporate Purpose GO borrowing for various
stormwater projects and $6,248,141 SRF GO borrowing in FY 2013; and $268,000 Corporate Purpose GO borrowing for various stormwater
projects in FY 2014. Debt service related to the total $19,487,485 GO borrowing over the next five years will be paid from stormwater fees.
All operating expenses related to stormwater management and maintenance is recharged to the stormwater Utility Fund. These expenses
include 2.01 FTE of employee expense ($115,141), supplies and services ($86,484) for one call operation and other expenses, Public Works
stormwater maintenance charges ($233,061), and Utility Billing recharges ($144,198).
The annual payment to the depreciation fund in Fiscal Year 2009 was $914,555. The Fiscal Year 2010 - 2014 CIP anticipates $679,366 in
Fiscal Year 2010, $844,816 in Fiscal Year 2011, $862,359 in Fiscal Year 2012, $894,068 in Fiscal Year 2013, and $945,980 in Fiscal Year
2014.
Water
Water revenue represents a portion of the monthly water bill that goes for maintenance, repair, replacement and improvement of the Eagle
Point Water Plant and water distribution system on apay-as-you-go basis for all projects except the major extensions. The annual payment to
the depreciation fund in Fiscal Year 2009 was $767,190. The Fiscal Year 2010 - 2014 CIP anticipates $632,711 in Fiscal Year 2010, $592,551
in Fiscal Year 2011, $593,190 in Fiscal Year 2012, $491,536 in Fiscal Year 2013, and $613,786 in Fiscal Year 2014.
Beginning FY 2007, State Revolving Loan funds (SRF) will replace some of the previously planned Corporate Purpose GO borrowings to take
advantage of 0°~ interest on engineering and design, and 3.25°~ interest on construction. This is compared to the regular GO borrowing
projected rate of 4.50°~. Water Revenue Bonds will be used to finance water projects in FY 2010-2014 as follows: FY 2010 of $2,200,000, FY
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2011 of $4,763,800, FY 2012 of $3,660,500, FY 2013 of $2,495,500, and FY 2014 of $915,000. Debt service related to the total $14,034,800
Water Revenue borrowing over the five years will be paid from water fees and offset by reduced payments to Depreciation (Construction Fund).
The borrowing supports such projects as the city-wide water meter replacements, street program related water main replacements, and water
main extensions relating to annexations.
The water fees in FY 2010 are recommended to increase 5°~; all for operating needs.
Sewer
Sewer revenue represents a portion of the monthly sewer bill that goes for the maintenance, repair, replacement and improvement of the Water
Pollution Control Plant; lift stations, and sewer lines on apay-as-you-go basis. The annual payment to the depreciation fund in Fiscal Year
2009 was $1,499,556. The Fiscal Year 2010-2014 CIP anticipates $1,483,534 in Fiscal Year 2010, $802,741 in Fiscal Year 2011, $380,251 in
Fiscal Year 2013, $153,517 in Fiscal Year 2013 and $309,509 in Fiscal Year 2014.
Beginning FY 2007, State Revolving Loan funds (SRF) will replace a portion of the Corporate Purpose GO borrowings to take advantage of 0°~
interest on engineering and design, and 3.25°~ interest on construction. This is compared to the regular GO borrowing projected rate of 4.50°~.
Borrowings are anticipated as follows: FY 2010 SRF GO borrowing of $13,070,050 and Corporate Purpose Revenue borrowing of $2,166,000,
FY 2011 SRF GO borrowing of $12,907,150 and Corporate Purpose Revenue borrowing of $1,985,435, FY 2012 SRF GO borrowing of
$11,889,600 and Corporate Purpose Revenue borrowing of $2,001,244, FY 2013 SRF GO borrowing of $6,020,250 and Corporate Purpose
Revenue borrowing of $1,062,958 and FY 2014 SRF GO borrowing of $5,601,700 and Corporate Purpose Revenue borrowing of $575,000.
The debt service related to the total $57,279,387 revenue bonds over the 5-years will be paid from sewer fees and offset by reduced payments
to Depreciation (Construction Fund). The GO borrowing supports such projects as sanitary sewer extensions relating to annexation, Southfork
Catfish Creek interceptor sewer upgrade project, warehouse district sanitary sewer rehabilitation, and the Water Pollution Control (WPC) Plant
Facility design and construction.
The sewer fees in FY 2010 are recommended to increase 5°~; all for operating needs. In FY 2008, a facilities planning study determined the
best type of upgrade for the plant to be anaerobic digestion with land application for solids management. It has been estimated by the
consultants performing the study that the plant will cost approximately $46 million which will require long-term debt. In FY 2007, a 1 °~ rate
increase per year was approved to provide capacity for a future borrowing. This renovation is recommended to be conducted in phases using
SRF borrowings that will allow for debt service savings, eliminating the need fora 1 °~ reserve.
Major portions of the Water Pollution Control Plant are reaching the end of their useful life and need to be reconstructed or replaced. Included
in the list of improvements necessary to maintain the operation of the facility are five key areas: 1) Influent Screening; 2) Biological Treatment;
3) Disinfection; 4) Residuals Management; and 5) Solids Management. Included in the construction budget is the cost to make modifications to
the Influent Screening process; purchase new components and undergo restoration for the Biological Treatment Process; make modifications
to the Disinfection and Residuals Management process and to implement miscellaneous equipment replacement for operational efficiencies.
Also included in the budget is the cost to implement anaerobic digestion with land application for solids management. The anticipated sewer
fee increases over the next five years are as follows:
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FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Plant Renovation 0°~ 6°~ 8°~ 9°~ 11 °~
Operating & Other Capital Needs 5°~ 5°~ 5°~ 5°~ 5°~
Total Sewer Fee Increase 5°~ 11 °~ 13°~ 14°~ 16°~
Parking
Parking revenue represents three primary sources: (a) the balance of prior year depreciation funds set aside for the maintenance and repair of
the four parking ramps; (b) future payments to the depreciation fund for repair and maintenance of the parking system ($293,000 in FY 2009,
$220,000 in FY 2010, $263,000 in FY 2011, $240,000 in FY 2012 and $263,000 in FY2013-2014); and (c) interest income.
Major ramp improvement borrowings are planned in FY 2011 for $341,886. The major ramp improvement borrowing will be abated with
parking funds. In addition there is a borrowing planned in FY 2011 for $11,169,003 for a downtown parking ramp. The downtown parking
ramp borrowing will be abated with parking funds and Greater Downtown TIF revenue.
Solid Waste
Refuse revenue represents a portion of the monthly refuse bill that goes for the purchase of solid waste collection vehicles. The annual
payment to the depreciation fund in Fiscal Year 2009 was $244,000 and will be $244,000 in FY 2010, $594,371 in FY 2011, $225,000 in FY
2012, $252,100 in FY 2013, $535,000 in FY 2014.
This CIP reflects a purchase of a hybrid refuse vehicle in FY 2009. This vehicle is equipped with adiesel-electric hybrid powered engine.
These truck chassis currently cost $60,000 more per unit than comparable diesel-engine-only powered truck chassis. If this hybrid vehicle
demonstrates reliability and overall cost savings, the City will buy hybrid vehicles on a consistent basis in the future.
The refuse fees in FY 2010 are recommended to increase 25 cents, all of which goes towards operating.
GENERAL FUND
The current revenue amount of $1,206,120 during the five-year period represents $105,000 in golf funds for improvements to the Bunker Hill
Golf Course, $238,280 from the Water Fund for advances from the General Fund for industrial park related utility extensions, $45,000 in
Historic Preservation Loan repayments, and $817,840 in loan repayments to the Downtown Loan Pool.
LOCAL OPTION SALES TAX (LOST)
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The local option Sales and Services Tax approved by the voters on February 2, 1988, provided that 20 percent of the proceeds would be used
for: (a) the upkeep of City-owned property such as sidewalks, steps, storm sewers, walks, curbs, traffic signals and signs, bridges, and
buildings and facilities; (b) transit equipment such as buses; (c) riverfront and wetland developments; and (d) economic development projects.
This portion of the Sales and Services Tax shows up on the CIP Source of Funds Summary as "Sales Tax (20°~)" totals $8,495,872 and
represents 2.73 percent of the total CIP.
The local option Sales and Services Tax approved by the voters on February 2, 1988, provided that 30 percent of the proceeds would be used
to: (a) reduce street special assessments by at least 75 percent; and (b) maintain and repair streets. This portion of the Sales and Services
Tax shows upon the CIP Source of Funds Summary as "Sales Tax/Street Projects (30 percent)" and totals $13,010,929, or 4.18 percent of
the total CIP.
GAMING
DRA payments represent 15 percent of the projected gaming taxes, rent, and admissions from the race track, slots and riverboat operations
($5,879,992) over the five-year period. To the extent that there is any revenue shortfall in future years, capital projects will be eliminated or
deferred. DRA distribution revenue projections are discounted consistent with the adopted budget guidelines by 5°~ in FY 2012, 10°~ in FY
2013 and 15°~ in FY 2014.
Gaming revenues from taxes and the DRA lease (not distributions) changed from the FY 2009 split of 76°~ / 24°~ between operating and
capital budgets for FY 2010 to 85°~ / 15°~ between operating and capital budgets for FY 2010. The operating portion of the split includes the
debt service required on the 2002 general obligation bonds for the America's River project that was previously considered as part of the
capital portion of the DRA lease. Debt obligations are considered a continuing annual expense and are more accurately reflected as part of
the operating portion of the DRA Lease. No DRA profit distribution funds go into the operating budget. This is consistent with the policy
guidelines.
Gaming revenue projections include the impact of the Diamond Jo's anticipated expansion beginning FY 2009 (12/11/08), which includes a
decrease to the Dubuque Greyhound Park & Casino gaming market of 21 °~. There will be a decrease of $7.6 million in operating revenues for
the City over five years. The capital improvement budget was originally estimated to decrease $15.9 million; however it is now estimated to
decrease $10.7 due to the Dubuque Racing Association projecting distribution of net cash proceeds to the City and charities in Fiscal Year
2012 through 2014, It was originally projected that the City would not receive a distribution of net cash proceeds over the next five years.
Based on the projected market share loss, the City is not expected to receive a distribution of cash flows from the DRA in Fiscal Years 2010
and 2011.
Gaming revenues generated from lease payments from the DRA were further adjusted in this budget process by a revised DRA projection of a
reduction of lease payments of just over one million dollars per year of $5,500,000 over the next five years. This impacts the capital
improvement budget with a decrease of $825,000 in Fiscal Years 2010-2014.
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In addition, from FY 2010-2014, $3,213,548 of the DRA revenue is committed to debt abatement on the America's River Project GO bonds
and $425,000 of this revenue is committed to debt abatement on the loan from Dubuque Initiatives for the land purchased for the fire station
expansion/relocation project.
FEDERAL FUNDING
Community Development Block Grant (CDBG)
The Fiscal year 2010 - 2014 CIP anticipates that Community Development Block Grant (CDBG) funds will $1,209,427 per year throughout the
five-year period. CDBG has received a reduction in funding each year since FY O5 from the Department of Housing and Urban Development
going from $1,481,000 in FY O5 to $1,209,427 in FY 09. The figure also includes rehabilitation loan repayments generated by the Housing
and Community Development Department of $1,500,000. Due to the CDBG funds remaining at the reduced level of the prior year, many
projects were reduced in FY 2010. If the Federal Government does not allocate additional resources beginning in Fiscal Year 2010, many
CDBG funded projects will be eliminated.
UDAG Repayments
UDAG obligations will be funded using General Fund for amounts over the UDAG loan repayments revenue received beginning FY 2010.
A.Y. McDonald paid off their $1.2 million loan early as part of the agreement to purchase naming rights for the park at the Hawthorne
Peninsula and supports such projects as Crescent Community Health Center funding in FY 2007 ($895,647), Airline Revenue Guarantee in
FY 2007 ($250,000), and the continuing project for Destination for Opportunity in FY 2010-2014 ($750,000).
Federal Aviation Administration (FAA)
The FAA funding of $27,422,115 provides 95 percent match on most airfield related improvements. The Fiscal Year 2010-2014 budget
includes readying a site (land acquisition, design, utilities locations and other site work) for a new terminal facility. Passenger Facility Charge
funds of $1,502,261 over the five-year period provide a source of funding for Airport related projects and can be used as the local match on
FAA funded projects.
Federal Transit Administration (FTA)
The FTA funding of $13,544,400 provides for the federal share of an intermodal facility feasibility in the Port of Dubuque and para-transit bus
replacements.
Other Federal Grants
The following federal funds are anticipated for the Southwest Arterial over the next five years: Intermodal Surface Transportation Efficiency
Act (STP) of $5,951,854, and the 2005 Federal Transportation Bill of $47,657,976. In addition, $8,963,997 of federal assistance is needed to
build the downtown parking ramp.
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connect Chavenelle Road with Middle Road. Expansion of the DICW is necessitated by the number of recent development agreements and
land sales in the development portions of this area. Urban Renewal GO Bonds abated with DICW tax receipts and land sales will fund the
continued costs of the expansion. In addition, capital projects are included for DICW grading/railroad spur/ expansion to South Siegert Farm
($4,696,883) and the establishment of wildflowers ($180,000).
Technology Park South TIF District
The FY 2012 CIP includes a project to provide for asphalting the Granger Creek Nature Trail at Dubuque Technology Park ($193,000)
Annexation Initiatives
As annexation and development continues, the City has taken the following initiatives to provide services to annexed areas:
Additional Police Officers (Operating Budget)
With the Police Department's crime strategy, Territory Accountability Design, in full implementation, the department projects the need to
increase Dubuque's current six patrol territories to seven as new areas of the city are developed. To add a seventh territory, five additional
police officers are needed.
Partly in response to this need, the Police Department has developed a Sworn Officer Plan which proposes the addition of 14 sworn police
officers over alive-year period, with the first four (three Police Officers and one Police Corporal acting as a Section 8 Investigator) approved in
December 2007, four more approved in FY 2009, and three more proposed in the FY2010 budget recommendation. The plan's staff
increases will create sufficient staffing to establish an additional patrol territory, proposed for the third year of the plan.
Additional Snow Plow Drivers and Snow Plow Route (Operating Budget)
Dubuque's expansion will also increased the number of streets and roads that must be maintained by the City's Public Works Department. In
order to maintain our current level of street maintenance, street cleaning, and snow and ice control to all areas of the city, the Public Works
Department was approved for the addition of a snow plow driver in FY2009 and another is expected to be requested in a future year. Two
drivers are needed to staff a route 24 hours a day in a snow event. The Public Works Department plans to create another snowplow route
with these two employees as annexation and development dictates. In the warm months, this position will be assigned to the Leisure Services
Department to maintain City parks and landscaping in the Washington Neighborhood, Port of Dubuque, Iowa Street and the Locust Street
connector. In Fiscal Year 2009, the Public Works Department also began using Refuse, Recycling and Yard Waste Collection employees at
the end of their collection routes and on overtime to assist in snow removal duties.
New Fire Station
A Fire and Emergency Service Response Study was completed in November 2006 by the Matrix Consulting Group. The report stated, "As
development occurs, the City should add one additional station and relocate one current station to accommodate the increase in fire
department workload. This scenario would consist of adding a station at or near Chavenelle Road to provide service to the west side of the
City." To act on this recommendation, aCIP budget item was created to provide funds to begin preparing the site, with design of the facility
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anticipated in FY2014. In fall 2007, the City Council approved a purchase agreement with Dubuque Initiatives for 1.8 acres along the
Northwest Arterial in the Dubuque Industrial Center West to provide a site for a new West End fire station.
Water and Sanitary Sewer Service
The City is in the process of extending sanitary sewers and water service into new development areas or recently annexed areas as part of
pre-annexation agreements.
In 2003, a new water main was activated from Highway 20 north on the east side of the Northwest Arterial to John F. Kennedy Road then west
to a new 1.25 million gallon water tower located at the Dubuque Soccer Complex. By constructing this tower and with this water main
extension in the fourth pressure zone of the City's water distribution system, it allowed growth to take place for residential, commercial and
industry to the west of the community.
Funds have been reserved for a project to conduct a water consumption study in the Roosevelt Road and Industrial Park West areas to
evaluate the timetables that additional water towers should be built in these areas. The project includes, as needed, a new one-million-gallon
water tower after 2011.
To date, both sanitary sewer and water service have been extended through the Dubuque Industrial Center West, along Seippel Road to the
north edge of the Callahan subdivision. Funds are budgeted in the current year to extend service to the 700-acre west-side annexation area
as well as the 270-acre Corey/Herrig development on the northwest side of Dubuque. Additionally, service will be extended, in phases over
the next two years, to the 280-acre McNamer residential property on North Cascade Road on the south side of Dubuque over the next two
years. Additional funds are available to extend water and sewer service to the 643 acres annexed this year and to other areas under
consideration for annexation. The City is spending in excess of $2 million to replace mush of the North Fork Catfish Creek Sanitary Sewer
Line.
Greater Downtown TIF District
This district was formally the Downtown and Ice Harbor TIF districts but now have been combined to the Greater Downtown TIF district. Many
projects, which are City Council priorities, are able to move forward due to the availability of Greater Downtown TIF revenue due to continued
growth to further sustain a rejuvenated downtown and port of Dubuque. The following are projects included in the FY 2010 - 2014 CIP:
/ntermodal Facility in Port of Dubuque (page 401J -This project provides 20°~ local funding for design and construction for an
Intermodal Facility (total cost $14.7M) to be located in the Port of Dubuque. The City's portion of $2,900,000 will be funded with an Urban
Renewal GO bond, abated with Greater Downtown TIF receipts. A request has been made to the Federal Government for 80°~ funding.
Federal Building Renovation project (page 306J -During Phase I the need was identified for the Federal Building to have a strategic
long term capital improvement plan in order to properly budget for the periodic replacement of major building systems such as the roof,
HVAC, etc. In FY09, $30,000 is budgeted to have the project architect develop a long term improvement plan for the building. FY10
includes $80,000 to design a replacement for the buildings two chillers that are approximately 40 years old and reaching the end of their
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service life. The FY11 budget includes $25,000 to make additional ADA bathroom upgrades throughout the building. FY12 and FY13
provide construction funds to replace the two chillers over two years for a total of $1,100,000 ($550,000 per year).
Greater Downtown Revolving Loan Pool and Grant Program (page 388 & 390)-This program provides low interest loans for
rehabilitation and adaptive reuse for buildings and grants for planning/design costs and fapade improvements in the Greater Downtown TIF
District. Due to the growth in this District and demand for this program, FY 2010-2014 CIP reflects additional Greater Downtown TIF
funding of $817,662 to support the existing demand.
Warehouse District Improvements (pages 272, 273, 295J -These projects provide for improvements in the historic Warehouse District
which include street reconstruction of $1,480,000, streetscape and amenity improvements of $1,200,000, and Fiber optic conduit and fiber
optics of $400,000. All Warehouse District projects will be funded with Urban Renewal GO bonds, abated with Greater Downtown TIF
receipts. The plan for the district shows aCity-owned parking ramp, but no funding is available. The most likely source of funds is
incremental property tax increases from building improvements.
Main Street streetscape Improvements 9th to 14th (page 278J -This project ($859,537) provides for the replacement of all pedestrian
walkways, the replacement of concrete curb and gutter, new conduit and wiring for the installation of new historic lighting and the
installation of fiber optic conduit. The Upper Main Street streetscape would be similar to the current improvements on Main Street between
5th to 9th Street. The proposed decorative concrete sidewalk would be 11-foot wide, buff colored, broom finished with saw cut and
charcoal medallion paver insert design, similar to the standards implemented on Main Street between 5th to 9th Street. This project will be
funded with Urban Renewal GO bonds, abated with Greater Downtown TIF receipts.
Port of Dubuque Improvements Contribution (page 397J -The project will assist in the future construction needs in the Port of Dubuque.
This project ($1,000,000) will be funded with Urban Renewal GO bonds, abated with Greater Downtown TIF receipts.
Downtown Rehabilitation Financial Consultant (page 393J -This program ($125,000) would provide grants in the Greater Downtown
Urban Renewal District for hiring a financial consultant to analyze the feasibility of projects that apply for the Downtown Rehabilitation Loan
Program.
Purchase of the Former Tri-State Building (page 399J -This project would provide for the purchase of the former Tri-State building in
downtown Dubuque with an eight year land contract with the IDOT ($1,078,021).
Industrial Park Land Sales
Industrial park land sales revenue is revenue generated by projected land sales in the City's industrial parks and is used to recoup the
development costs for each park. Over the next five years, land sales of $2,000,000 are projected in the Dubuque Industrial Center West TIF
district, which will reimburse the general fund for prior year development costs and the balance will help fund the expansion of Dubuque
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Industrial Center West. Also, land sales of $740,000 are projected in the South Technology Park TIF district, which will reimburse the sewer fund
for prior year development costs.
MISCELLANEOUS SOURCES
Private Participation
Private contributions represents the non-City share of the cost of several projects including private participation, fund raising, loans, grants and
future resource allocation of City funds. Private participation funds included in the five year CIP include; funds to develop a new dog park
($322,000 in FY 2010); contingency funds to provide furnishings for the Library Renovation ($276,000 in FY 2010); funds for submittal for the
National Civic League's All America City Award ($40,000 in FY 2012) and funds from the County for the Southwest Arterial of $1,555,088.
Sponsorship naming opportunity for Phase II of the Outdoor Plaza project to implement urban park design in the northwest corner of the
intersection adjacent to the new McGraw Hill office building ($1,058,000 in FY 2011).
Special Assessments
Special Assessments represent that portion of street and sanitary sewer improvement projects anticipated to be assessed to benefiting property
owners. The $1,689,000 amount breaks down: (a) $833,000 (49.3 percent) for street special assessments, (b) $841,000 (49.8 percent) for
sanitary sewer special assessments, and (c) $15,000 (.9 percent) for stormwater special assessments. The $1,689,000 represents the total
street project special assessment amount with the remaining portion being provided by road use tax, sales tax 30°~ proceeds, state, or federal
funds.
Cable N
It is anticipated that Cable TV funds will be used in the five-year CIP of $18,570 for projects such as computer replacements and structured
wiring upgrade.
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OVERVIEW OF BUDGETING
INTRODUCTION
The review and adoption of the budget is the single most important thing that a City Council does
each year. The budget sets the tempo, capabilities, commitments and direction of the city
government for an entire year. It is the yardstick against which the city operations can be
evaluated. But what is a budget?
The purpose of this narrative is to identify:
a) what a budget is;
b) why we prepare a budget;
c) alternative types of budgets;
d) major characteristics of the Dubuque budget system; and
e) roles and responsibilities in preparing the annual budget.
WHAT IS A BUDGET?
A budget is several things:
The budget is a fiscal plan setting out anticipated revenue and expenditures for
accomplishing a variety of services over a given time frame. The fiscal plan includes:
a) an explanation of the services, activities, programs and projects to be provided by the
City to the citizens;
b) the resultant expenditure requirements; and
c) the resources available for meeting the expenditure requirements.
2. The budget is a rop cess concerned with the allocation of available resources among
alternatives and competing departments, activities and programs. Cities rarely have enough
money to be able to appropriate all the funds requested to all departments and activities and,
as a result, there is considerable competition for whatever money is available. Budgeting, as
a process, is concerned with developing an acceptable mix or balance between costs and
services and represents the decisions made with respect to:
a) quality and quantity of activities and projects to be undertaken; and
b) financing of those activities and projects.
3. The budget is a policy document which:
a. establishes the authority to spend funds, and levy and collect property taxes;
b. represents a commitment to provide a specific level of service within a given amount of
resources; and
c. establishes criteria (objectives, measures and dollar limits) for evaluating and
controlling expenditures, revenue collections and performance. Through the budget,
policies are made, put into effect, and controlled.
4. The budget is a legal requirement. State law requires the City Manager to prepare the annual
budget and the City Council to adopt the annual budget and certify it to the County Auditor by
March 15th of each year preceding the beginning of the fiscal year on July 1st. The budget
must be on a program -performance basis and show:
a) expenditures for each program;
b) income from sources other than property taxes; and
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c) amount to be raised by the property taxation and the property tax rate expressed in
dollars per thousand of assessed value.
The budget must also show comparisons between expenditures in each program and
between levels of service.
WHY DO WE BUDGET? WHY IS IT IMPORTANT?
Why do we go through the agony and the work? There are several reasons:
1. To meet the legal requirement.
2. To establish spending and income-raising authority.
3. To establish a work program for the fiscal year (objectives) and present it to the public.
4. To manage and control resources and their use.
5. To assure the proper mix of costs and services.
6. To assure the most effective and efficient use of available resources.
7. To set the tempo and direction of the city government.
8. To prioritize policies and objectives.
9. To link dollars with results.
ALTERNATIVE TYPES OF BUDGETS
Line-Item Budget
The most commonly used budget format in local government today is the line-item budget. Aline-
item budget is one, which allocates money for specific expense items or objects of expenditure
without reference to the purpose, activities or program they will serve. This type of budget lists
expenditures by such categories as full-time salaries, overtime, office supplies, postage, travel,
rental expense, maintenance of buildings and grounds, office furniture and equipment, etc.
The principal advantage of a line-item budget is that it is easy to prepare and facilitates
expenditure control. However, this form of budget tells very little about the purposes, activities and
programs of the city it serves. For example, it shows the amount of money that has been budgeted
for personnel, but it does not show the nature of the services such personnel are to provide.
Furthermore, the traditional line-item approach does not show comparative costs and benefits of
competing programs, thus making it difficult for the City Council and management to evaluate
individual activities and allocate resources. These characteristics limit its usefulness as a device
for giving direction and purpose to public service activities and programs.
Program Budget
Local governments usually spend money to accomplish something more than purchasing goods
and services. They are also concerned about programs, missions, or functions. A budget
organized on the basis of its intended purpose is called a program budget. A program budget
allocates money to functions or activities rather than to specific items of costs. A municipal budget
of this type lists expenditures for such cost categories as protective services, leisure time
opportunities, and administration.
Few, if any, budgets are prepared exclusively on a program basis. Instead, program costs are
usually broken into line items.
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The primary advantage of a program budget is that it shows the broad goals and purposes for
which we are spending money and allows for setting priorities. The disadvantage is that it does not
show the level of services that will be produced by the functions for which money has been
allocated. This characteristic weakens its value as a tool for managing the quality and quantity of
public service programs.
Performance Budgeting
Performance budgeting goes a step further than program budgeting by requiring the breakdown of
service into workload or units of performance and the assigning of unit costs. A system of work
measurement is used to evaluate productivity and effectiveness.
The principal advantage of the performance type budget is that it shows both the activities of the
city and the service levels of those activities and their respective costs. Thus, it can be a useful
tool for regulating in a positive way, both the quality and quantity of city services. This
characteristic makes the performance type budget the most useful of those types mentioned so
far. However, it is also the most difficult to prepare. There are three reasons for this. First, it is
difficult to define the units by which the work of the department or an activity or program can be
measured. Second, even when the work unit can be defined, it may not be easy to establish a
system, which will supply a reliable measure of the work output. And third, it requires much
thought and study to establish acceptable service levels for various activities and programs.
Zero Base Budgeting
Traditional budgeting, whether line-item orprogram-oriented, tends to focus on how much you
spent last year as a beginning point for budget preparation. That is to say that it is incremental, it
adds an increment on top of last year's spending level generally without challenge and without
consideration of alternatives or trade-offs.
Zero Base Budgeting (ZBB) is a system whereby each activity or program, regardless of whether it
is a new or existing program, must be justified in its entirety each time a new budget is formulated.
Rather than using the previous year's budget as a base, ZBB assumes no base; all activities old
and new must be explained and justified each year. The agency starts at zero.
ZBB measures the desirability, need and beneficiaries of services as well as the reasonableness
of the proposed costs, alternatives to the activity, and trade-offs between partial achievement of
goals and the ability to fund all proposed budget expenditures. ZBB accomplishes this by dividing
all the proposed activities or services of the governmental body into units of manageable size,
subjecting them to detailed examination, and ranking them according to their importance.
Revenues are matched against the list of services according to their rank. High-priority services
are funded first. If money runs out, the low-priority services are not funded.
The characteristics of ZBB can be summarized as follows:
Scrutiny of old or existing activities as closely as new or proposed activities;
2. Reallocation of resources from low-priority activities to high-priority activities;
3. Emphasis on alternatives (levels of expenditures and services and methods of providing
services); and
4. Allowance for budget reduction or expansion in a planned, logical manner.
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Dubuque Budget Approach
The budget system being utilized by the City of Dubuque incorporates aspects of each of the
several budget alternative types discussed here. The major characteristics of our budget system
are:
It has line items for control and fiscal management purposes.
2. It is organized by program, department and fund.
3. It attempts to identify, analyze, and articulate the fundamental purposes and objectives of the
Dubuque City government. This approach is intended to place emphasis upon commitments,
accomplishments, and activities performed rather than upon items purchased and to provide
for the establishment of priorities.
4. It attempts to identify, quantify, and analyze the demands on and accomplishments of
organizational units in terms of established goals, objectives, and purposes. Are we
achieving our goals and living up to our promises? This requires the establishment of
workload and demand indicators and evaluation criterion. It is performance that counts.
5. It attempts to identify all costs of each department, activity, and program, including capital
expenditure, debt service, and employee benefit costs. What does an activity or department
really cost?
6. It presents alternative service and funding levels for all activities in the operating budget. The
purpose is to provide the City Council with the widest possible range of alternatives to
maximize their opportunity for making policy decisions, assigning priorities and allocating
scarce resources to accomplish their policy objectives.
The City's budget approach involves the preparation of three budget documents. The Policv
Budaet, the Capital Improvement Proaram ICIPI Budaet, and the Citizen's Guide.
The Policv Budqet includes the City department detail, by defining goals and objectives for all
City departments and activities, relates them to cost and resource requirements and attempts
to establish measures for evaluating accomplishment. Specific improvement packages are
developed and included in the Policv Budqet for alternative funding and service levels. The
Policv Budqet document shows the budget by line item for each Department and provides a
basis for fiscal control once the budget is adopted. The Policv Budqet emphasizes
objectives, accomplishments, and alternative funding and service levels and is intended to
keep the attention of the City Council and public on the major policy decisions involving what
services the City government will provide, who will pay for them, and the implications of such
decisions.
The Capital Improvement Program (CIP) Budqet represents the City of Dubuque's five year
physical development effort, attempts to address a variety of needs, which the City must
meet if it is to maintain its physical facilities, meet its service commitments and provide for its
future development. The CIP Budqet reflects the City's comprehensive plan and the goals
and priorities established by the City Council. The first year of the five-year CIP Budqet goes
into the budget for the next year and deserves the most attention. The CIP Budqet is
updated each year so that City Council has the opportunity to change the next four years and
add a new year.
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The Citizen's Guide pulls the entire budget together through visuals, narratives and
summaries. It explains the budget, provides revenue, expenditure and personnel summaries
and provides the City Council vision, goals and priorities on which the budget is based.
ROLES AND RESPONSIBILITIES
Budget preparation and administration is a shared responsibility between the City Council, City
Manager, Finance Department, department manager, division manager, and supervisor. Each
plays an important role in the fiscal management system and the quality of and satisfaction derived
from the fiscal management system is a direct result of the efforts of the several participants. Lack
of attention, failure to follow procedures and/or poor follow through at any level can undermine the
best fiscal management system.
Let's look at the roles each plays.
Citv Council
In a very real sense, budget preparation and administration begins and ends with the City Council.
The City Council has the following responsibilities:
1. Establish City goals and major performance objectives.
2. Approve guidelines for preparing the annual operating budget.
3. Establish through adoption of an annual budget what services and the level of services to be
provided and how they will be financed.
4. Establish rules for the conduct of the City's fiscal operations.
5. Monitor progress toward achievement of objectives.
6. Require independent audit of fiscal records and transactions.
The City Manager
The City Manager is responsible to the City Council for the day-to-day operation and
administration of the City government. In terms of fiscal management, the City Manager has the
following responsibilities:
1. Develop policy guidelines for City Council review and adoption.
2. Prepare and submit an annual operating budget and alive-year Capital Improvement Budget
premised upon Council guidelines and goals and major performance objectives.
3. Ensure the adopted budget is properly administered.
4. Supervise the performance of all contracts for work to be done by the City.
5. Authorize and direct the purchase of all supplies and materials used by the City.
6. Keep Council fully advised on financial conditions of the City.
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7. Make financial reports available to City Council by the 10`h of the month following the close of
the preceding month.
8. Establish rules for conduct of fiscal operations for which he is responsible.
Finance Department
The Finance Department becomes an extension of the City Manager's Office for purposes of
performing the delegated responsibilities. The responsibilities of the Finance Department include
the following:
1. Administer the approved budget on aday-to-day basis to see that funds are being expended
for the purposes approved and that all claims are supported by proper documentation.
2. Supervise sale of bond issues.
3. Administer centralized payroll system.
4. Administer decentralized purchase order system.
5. Assist the City Manager's Office in preparing the budget.
Department Managers, Division Managers, and Supervisors
The critical role in the fiscal management system is performed by department managers and their
division managers and supervisors. The fiscal management system will be only as good as they
make it. Their role includes:
1. Responsibility for the efficient and effective operation of the activities and tasks under their
direction. Line supervisors are expected to control costs and achieve results.
2. Responsibility for preparation of budget requests, which emphasize objectives and service
levels as well as traditional line item explanations and justifications for various funding levels
and development of measures for evaluating progress toward objectives. What is the level of
accomplishment, which can be expected from various funding levels, and how do we
measure it? It is absolutely essential in our approach to budget preparation that
accomplishments, objectives, and estimated costs be established by those in the
organization who know the most about it and can be held accountable. Those are the
department managers and their division managers and supervisors.
3. Responsibility for recommending and explaining needs and opportunities for service
changes; reductions as well as expansions.
4. Responsibility for providing the planned and approved service level within budget limitations.
5. Responsibility for day-to-day department and activity budget administration.
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BUDGET AMENDMENT PROCESS
Budget estimates may be amended and increased as the need arises to permit appropriation and
expenditure of unexpended cash balances on hand and unanticipated revenues. Such
amendment may be considered and adopted at any time during the fiscal year covered by the
budget (but prior to May 31) by filing the amendments and upon publishing them and giving notice
of the public hearing in the manner required in the State Code. Within ten days of the decision or
order of the City Council, the proposed amendment of the budget is subject to protest, hearing on
the protest, appeal to the state appeal board, and review by that body. A local budget must be
amended by May 31 of the current fiscal year-to allow time for a protest hearing to be held and a
decision to be rendered before June 30.
Except as specifically provided elsewhere in the Iowa Administrative Code rules, all appropriation
transfers between programs or funds are budget amendments and shall be prepared as provided
in Iowa Code section 384.16. The program reference means any one of the following nine major
areas of public service that the City Finance Committee requires cities in Iowa to use in defining its
program structure: Public Safety, Public Works, Health & Social Services, Culture & Recreation,
Community & Economic Development, General Government, Debt Service/Capital Improvement
Projects, Business Type, and Non-Program.
BUDGET ACCOUNTING BASIS
The operating budget of the City of Dubuque is written so that available resources and anticipated
expenditures are equal. The City's accounting and budget records for general governmental
operations are maintained on a modified accrual basis, with the revenue being recorded when
available and measurable and expenditures being recorded when the services or goods are
received and the liabilities incurred. Accounting records for the Enterprise and Internal Service
Funds are maintained on the accrual basis, while the budget records are maintained on the
modified accrual basis.
Differences between budgetary policies and Generally Accepted Accounting Principles (GAAP) in
the Enterprise and Internal Service Funds exist for several reasons. One reason is that existing
procedures have worked well and continue to work well for administrative and control purposes.
Some other reasons for differences between budget and GAAP are the treatment of interfund
transfers, departmental capital outlay, debt service principal payments, and depreciation. The
City's budgeting practices include interfund transfers as revenue and expenditures, while GAAP
classifies interfund transactions as other financing sources and uses. Also City management
desires an operating statement budget line item for each anticipated cash outflow, including debt
service and capital outlay. If the City budgeted the enterprise funds on a full accrual basis, capital
outlay and debt service payments would not be reported in the operating statement.
Depreciation expense, which is recognized in the accounting records, is not budgeted. Not
providing for depreciation in the budget is a policy decision that has not adversely affected the
funds.
FUND ACCOUNTING BASIS
The accounts of the City are organized on the basis of funds and groups of accounts, each of
which is considered to be a separate accounting entity. The operations of each fund are
accounted for by providing a separate set of self-balancing accounts, which comprise its assets,
liabilities, equities, revenues and expenditures or expenses. The various funds are grouped by
type in the budget. The following fund types are used by the City:
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Governmental Fund Tvpes IBudaetarvl
Governmental funds are those through which most governmental functions of the City are
financed. The acquisition, use, and balances of the City's expendable financial resources and the
related liabilities (other than those in proprietary funds) are accounted for through governmental
funds. The measurement focus is upon determination of changes in financial position. The
following are the City's governmental fund types:
The General Fund is the principal operating fund of the City and accounts for all financial
transactions not accounted for in other funds. The general operating expenditures, fixed
charges, and capital improvement costs that are not paid through other funds are financed
through revenues received by the General Fund.
Special Revenue Funds are used to account for revenues derived from specific taxes,
governmental grants, or other revenue sources, which are restricted to finance particular
functions or activities of the City. The City's special revenue funds include such funds as
Road Use Tax, Community Development, UDAG Repayments, Section 8 Housing, Lead
Paint Grant, State Rental Rehab, Cable TV, Special Assessment, Expendable Library Gifts
Trust, Tort Liability, Employee Benefits, and TIF funds.
Debt Service Funds are used to account for the accumulation of resources for, and the
payment of, principal, interest, and other related costs of the City's general obligation debt.
The City uses this fund to pay some of the debt service paid from other funds with the
revenue transferred in.
Permanent Funds are used to account for resources that are legally restricted to the
extent that only the earnings, and not principal, may be used for purposes that support the
reporting of governmental programs. The City's permanent funds include: Lyons Peony
Trust and Library Gifts Trusts.
Capital Improvement Funds are used to account for financial resources segregated for
the acquisition or construction of major capital facilities. (Even if a capital project fund is
used, not all capital acquisitions need be accounted for in the fund). For example, the
routine purchases of capitalizable items (e.g., police vehicles, copy equipment) are
typically budgeted and reported in the General Fund or other governmental fund.
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Proprietary Fund Types IBudaetarvl
The City also has proprietary fund types, which are different from governmental fund types in that
their focus is on the determination of net income or loss. The revenue from these funds is
assumed to be adequate to fund the operation of the funds. The City's proprietary funds are as
follows:
Enterprise Funds are used to account for operations that are financed and operated in a
manner similar to private business enterprises where the intent of the governing body is
that the costs (expenses, including depreciation) of providing goods and services to the
general public on a continuing basis be financed or recovered primarily through use
charges or where the periodic determination of net income or loss is deemed appropriate.
The City's enterprise funds include Water, Sewer, Stormwater, Refuse/Solid Waste,
Transit, Parking and America's River Project.
The Internal Service Fund accounts for the financing of goods and/or services provided
by one department or agency to other departments or agencies of the City, or to other
governmental units, on a cost reimbursement basis. The City's Internal Service Funds
include Engineering Service, Garage Service, General Service and Stores/Printing.
Self Insurance Funds (Non-Budgetary)
The Self Insurance Funds are considered Internal Service Funds, are not budgeted, but
are summarized in the audited financial statements. These include Health Insurance
Reserve and Workers' Compensation Insurance Reserve.
Fiduciary Fund Types (Non-Budgetary)
The City also has fiduciary fund types, which account for assets in a trustee or custodial capacity:
Pension Trust Funds account for assets of pension plans held by a government in a
trustee capacity. The City of Dubuque has no such funds.
Private Purpose Trust Funds account for trust arrangements, including those for escheat
property, where principal and income benefit individuals, private organizations, or other
governments. The major use of private purpose funds is for escheat property. The City
has no such funds.
Agency Funds account for those assets held solely in a custodial capacity by the City as
an agent for individuals, private organizations, other governmental units, and/or other
funds. The City's Agency Funds include the Cable Equipment Fund (monies received from
Mediacom through the Cable Franchise Agreement for distribution), Dog Track Bond
Depreciation (monies held for dog track infrastructure needs), and the Dubuque
Metropolitan Area Solid Waste Agency General and DNR Planning. These funds are not
budgeted.
Following is the City of Dubuque's Fund Listing:
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THE CITY OF Dubuque
''
DUB E a~
1
Masterpiece on the Mississippi
2007
December 9, 2008
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Budget and Fiscal Policy Guidelines for Fiscal Year 2010
Budget Director Jennifer Larson is recommending adoption of the Fiscal Year 2010
Budget Policy Guidelines. The guidelines reflect City Council direction given as part of
the August 25 and 26, 2008, goal setting sessions.
The budget guidelines are developed and adopted by City Council early in the
budgeting process in order to provide targets or parameters within which the budget
recommendation will be formulated. The final budget presented by the City Manager
may not meet all of these targets due to changing conditions and updated information
during budget preparation. To the extent the recommended budget varies from the
guidelines, an explanation will be provided in the printed budget document.
Recognizing that there is a great deal of uncertainty around the national economy,
which certainly could spill over to negatively affect the local economy, these Fiscal Year
2010 budget guidelines call for no property tax increase for the average Dubuque
homeowner and a property tax decrease for commercial (0.85%) and industrial (1.12%)
properties. Also, the Fiscal Year 2010 financial plan had called for an increase in the
Stormwater Fee; however, these guidelines recommend no increase in the $4.00 per
month fee.
In addition, these guidelines call for an increase of $1 million in the uncommitted cash
reserve general fund balance, which is normally an amount that equals 10% of the
general fund, to help weather any economic downturn with a minimal impact on the
delivery of services.
Some highlights of the document are:
- As reported last year, with the opening of the renovated Diamond Jo Casino,
there will be a decrease of $7.6 million in operating revenues for the City over
five years, and a decrease of $15.9 million in the capital improvement budget
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over five years. This adjustment to the City budget was made through last year's
budgeting process.
- Gaming revenues generated from lease payments from the DRA will need to be
further adjusted in this budget process by a revised DRA projection of a reduction
of lease payments of just over one million dollars per year or $5,500,000 over the
next five years.
- Gaming revenues from taxes and the DRA lease (not distributions) will be
recommended to be changed from the FY 2009 split of 76% / 24% between
operating and capital budgets to 85% / 15% in FY 2010.
- There are many high priority capital improvement projects, which need to be
constructed during the FY 2010-2014 period. Many of these projects will be
possible without borrowing (i.e., selling bonds) to help finance them. However,
debt will be required on several major capital projects, that being the Drainage
Basin Master Plan, Fire Truck & Ambulance Replacements, Airport
Improvements, Park Improvements, Sidewalk and Street Improvements,
Sanitary Sewer Fund, and Water Fund. Alternative sources of funds will always
be evaluated (i.e. State Revolving Loan Funds) to maintain the lowest debt
service costs.
There is no DRA distribution budgeted in this 5-Year Capital Improvement
Program budget cycle. Therefore, general fund supported debt is anticipated in
each of those five years. Prior to the commencement of DRA distributions,
issuance of this type of debt was an annual occurrence.
All requested projects will not be recommended for funding.
- There is no recommended increase in the $4.00 per month Stormwater Fee.
- The Policy Guidelines include a property tax guideline that provides no increase
to the "City" share of property taxes for the average homeowner assuming the
Homestead Property Tax Credit is fully funded by the State of Iowa.
- The property tax rate will decline 1.12 percent from $9.969 per thousand dollars
of assessed valuation in Fiscal Year 2009 to $9.8577 per thousand dollars of
assessed valuation in Fiscal Year 2010.
- The "City" share of commercial property taxes will decrease .85 percent and
industrial property tax will decrease 1.12 percent. This is the result of the
increase of the residential rollback factor of 3.42 percent with no change to
assessed values for commercial or industrial property. In the effort to keep the
increase of property tax paid by the average homeowner low, it is necessary to
reduce the City's property tax rate which results in the reduction of property taxes
paid by commercial and industrial taxpayers, who are not impacted by the
residential rollback factor.
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- The property tax asking will increase 3.87 percent from Fiscal Year 2009.
- The following table summarizes the impact of the Policy Guidelines:
FY 2010
Im act to Avera a Homeowner +0.00%
Im act to Avera a Commercial - 0.85%
Im act to Avera a Industrial -1.12%
FY 2010 Tax Rate 9.8577 / -1.12%
FY 2010 Pro ert Tax Askin $19,689,820 / +3.87%
Preliminary citizen participation opportunities will be available. There will be six City
Council Work Sessions prior to the adoption of the FY 2010 budget before the state
mandated deadline of March 15, 2009.
I concur with the recommended Budget and Fiscal Policy Guidelines and respectfully
request Mayor and City Council approval.
Michael C. Van Milligen
MCVM/jml
Attachment
cc: Barry Lindahl, City Attorney
Cindy Steinhauser, Assistant City Manager
Jennifer Larson, Budget Director
Ken TeKippe, Finance Director
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BUDGET AND FISCAL POLICY GUIDELINES
FOR FY 2010
OPERATING BUDGET GUIDELINES
The Policy Guidelines are developed and adopted by City Council early in the
budgeting process in order to provide targets or parameters within which the budget
recommendation will be formulated. The final budget presented by the City Manager
may not meet all of these targets due to changing conditions and updated information
during budget preparation. To the extent the recommended budget varies from the
guidelines, an explanation will be provided in the printed budget document.
1. CITIZEN PARTICIPATION
Guideline
To encourage citizen participation in the budget process, City Council will hold at
least six work sessions in addition to the budget public hearing for the purpose of
reviewing the budget recommendations for each City department and requesting
public input following each departmental review.
The budget will be prepared in such a way as to maximize its understanding by
citizens. A copy of the recommended budget documents will be made available
with the City Clerk and in the government documents section at the Carnegie
Stout Public Library. The budget can be reviewed on the City's website at
www.cityofdubugue.orq and copies of the budget on CD will be available.
An opportunity will be provided for citizen input prior to formulation of the City
Manager's recommended budget and again prior to final Council adoption, both
at City Council budget work sessions and at the required budget public hearing.
2. SERVICE OBJECTIVES. ALTERNATIVE FUNDING AND SERVICE LEVELS
Guideline
The budget will identify specific objectives to be accomplished during the budget
year, July 1 through June 30, for each activity of the City government. The
objectives serve as a commitment to the citizens from the City Council and City
administration and identify the level of service which the citizen can anticipate.
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FY 2010 Policy Guidelines
Page 2
3. TWO TYPES OF BUDGET DOCUMENTS TO BE PREPARED
Guideline
The recommended City operating budget for Fiscal Year 2010 will consist of a
Recommended City Council Policy Budget that is a collection of information that
has been prepared for department hearings and a Citizens Guide to the
Recommended FY 2010 Budget.
The Recommended City Council Policy Budget includes the following information
for each department: Highlights of Prior Year's Accomplishments and Future
Year's Initiatives, a financial summary, a summary of improvement packages
requested and recommended, significant line items, capital improvement projects
in the current year and those recommended over the next five years,
organizational chart for larger departments, major goals, objectives and
performance measures for each cost center within that department, and line item
expense and revenue financial summaries. The purpose of these documents
are to focus the attention of the City Council and the public on policy decisions
involving what services the City government will provide, who will pay for them
and the implications of such decisions. They will emphasize objectives,
accomplishments and associated costs for the budget being recommended by
the City Manager.
The Citizens Guide section of the Recommended FY 2010 Budget is a
composite of tables, financial summaries and explanations, operating and capital
budget messages and the adopted City Council Budget Policy Guidelines.
Through graphs, charts and tables it presents financial summaries, which
provide an overview of the total operating and capital budgets.
4. BALANCED BUDGET
Guideline
The City will adopt a balanced budget in which expenditures will not be allowed
to exceed reasonable estimated resources. The City will pay for all current
expenditures with current revenues.
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FY 2010 Policy Guidelines
Page 3
5. BALANCE BETWEEN SERVICES AND TAX BURDEN
Guideline
The budget should reflect a balance between services provided and the burden
of paying for those services. It is not possible or desirable for the City to provide
all of the services requested by individual citizens. The City must consider the
ability of citizens to pay for services in setting service levels and priorities.
6. MAINTENANCE OF EXISTING SERVICES
Guideline
To the extent possible with the financial resources available, the City should
attempt to maintain the existing level of services. Annually, however, each
service should be tested against the following questions: (a) Is this service truly
necessary? (b) Should the City provide it? (c) What level of service should be
provided? (d) Is there a better, less costly way to provide it? (e) What is its
priority compared to other services? (f) What is the level of demand for the
service? (g) Should this service be supported by property tax, user fees, or a
combination?
7. IMPROVED PRODUCTIVITY
Guideline
Efforts should continue to stretch the value of each tax dollar and the City
services that it buys through improved efficiency and effectiveness. Using
innovative and imaginative approaches to old tasks, reducing duplication of
service effort, creative application of new technologies and more effective
organizational arrangements are approaches to this challenge.
8. USE OF VOLUNTEERS
Discussion
Out of the respect for citizens that must pay taxes, the City must seek to expand
resources by continuing to get citizens directly involved in supplementing service
delivery capability. Citizens are encouraged to assume tasks previously
performed or provided by City government. This may require the City to change
the approach to service delivery, such as, providing organizational skills, training,
coordinating staff, office space, meeting space, equipment, supplies and
materials, but not directly providing the more expensive full-time staff. Activities
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FY 2010 Policy Guidelines
Page 4
where citizens can continue to take an active role include: Library, Recreation,
Parks, Five Flags Center (through SMG, Inc., the private management company
hired by the City as of July 1, 2004), Transit, and Police.
Guideline
In the future, the maintenance of City services may well depend on volunteer
citizen staffs. In FY 2010, efforts shall continue to identify and implement areas
of City government where (a) volunteers can be utilized to supplement City
employees to maintain service levels (i.e., Library, Recreation, Parks, Transit,
Police) or (b) services can be "spun off' to non-government groups and sponsors
(i.e., YMCA/YWCA, United Way groups, Recreation Groups).
9. RESTRICTIONS ON INITIATING NEW SERVICE
Guideline
No new service will be considered except (a) when additional revenue or
offsetting reduction in expenditures is proposed or (b) when mandated by state
or federal law.
10. SALARY INCREASES OVER THE AMOUNT BUDGETED TO BE FINANCED
FROM BUDGET REDUCTIONS IN THE DEPARTMENT(S) OF THE
BENEFITING EMPLOYEES
Discussion
The recommended budget will include salary amounts for all City employees.
However, past experience shows that budgeted amounts are often exceeded by
fact finder and/or arbitrator awards. Such "neutrals" do not take into account the
overall financial capabilities and needs of the community and the fact that the
budget is a carefully balanced and fragile thing. Such awards have caused
budgets to be overdrawn, needed budgeted expenditures to be deferred, working
balances to be expended and, in general, have reduced the financial condition or
health of the City government. To protect the financial integrity of the City
government, it is recommended that the cost of any salary adjustment over the
amount provided in the budget (that is, not financed in the budget) come from
reductions in the budget of the department(s) of the benefiting employees.
Guideline
Salary increases over the amount budgeted for salaries shall be financed from
operating budget reductions in the department(s) of the benefiting employees.
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FY 2010 Policy Guidelines
Page 5
11. BALANCE BETWEEN CAPITAL AND OPERATING EXPENDITURES
Guideline
The provision of City services in the most economical and effective manner
requires a balance between capital (with particular emphasis upon replacement
of equipment and capital projects involving maintenance and reconstruction) and
operating expenditures. This balance should be reflected in the budget each
year.
12. USER CHARGES
Discussion
User charges or fees represent a significant portion of the income generated to
support the operating budget. It is the policy that user charges or fees be
established when possible so those who benefit from a service or activity also
help pay for it. This is easy in some cases and municipal utility funds have been
established for certain activities, which are intended to be self-supporting.
Examples of utility funds include Water User Fund, Sewer User Fund,
Stormwater User Fund, Refuse Collection Fund, and Parking Fund. In other
cases, a user charge is made after the Council determines to what extent an
activity is to be self-supporting. Examples of this arrangement are fees for
swimming, golf and recreation programs and certain inspection programs.
FY 2010 will be the second fiscal year that the Stormwater User Fund is fully
funded by stormwater use fees. The General Fund will continue to provide
funding for the stormwater fee subsidies which provide a 50% subsidy for the
stormwater fee charged to property tax exempt properties, low-to-moderate
income residents, and residential farms.
Guideline
User fees and charges should be established where possible so that those who
utilize or directly benefit from a service, activity or facility also help pay for it.
User fees and charges for each utility fund (Water User Fund, Sewer User Fund,
Stormwater User Fund, Refuse Collection Fund, and Parking Fund) shall be set
at a level that fully supports the total direct and indirect cost of the activity,
including the cost of annual depreciation of capital assets and financing for future
capital improvement projects.
In FY 2010, the Stormwater User Fund will be self-supporting. The schedule of
rate increases to make this guideline is proposed as follows:
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FY 2010 Policy Guidelines
Page 6
FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Current Rates $4.00 $5.00 $5.50 $6.35 $7.00 $7.00
Proposed
Rates $4.00 $4.00 $5.50 $6.35 $7.00 $7.00
User fees and charges in the General Fund shall be established to cover not less
than the following percentages of direct operating costs (excluding debt service):
DEPARTMENT/DIVISION
Leisure Services Department
Recreation Division
Adult Athletics*
McAleece Concessions
Children's Activities
Therapeutic Recreation
Recreation Classes
Swimming*
Golf* Surplus to Golf Devel' Fund
Park Division
Library Department excl' Gift Trusts
Airport Department Wiabated debt
Building Services Division
Inspections
Planning Services Department
Health Services Department
Food/Environmental Insp.
Animal Control***
Housing Services Department
General Housing Inspection
Federal Building Maint.
FY 2006 FY 2007 FY 2008 FY 2009 FY 2010
ACTUAL ACTUAL ACTUAL BUDGETED RECOM'D
PERCENT PERCENT PERCENT PERCENT PERCENT
60.9 61.8** 61.4 59.7 60.0
146.9** 151.9 154.5 162.2
53.5 53.2 45.9 49.8 45.3
11.6 13.3 23.4 18.5 20.1
40.9 32.1 39.0 25.0 25.5
70.8 69.6 51.0 66.4 62.7
107.6 101.6 102.3 100.6 100.0
11.5 12.7 10.6 11.4 11.0
5.8 14.5 9.3 3.9 3.7
85.3 81.7 86.3 81.5 82.8
85.2 84.5 90.7 105.5 97.3
18.1 16.0 13.5 34.9 34.1
57.6 49.5 66.6 62.0 62.8
62.7 61.3 126.3 101.1 103.1
77.5 78.5 72.6 64.8 60.9
91.4 124.3 100.0 83.4
* Includes an amount to help cover indirect costs (administration).
""' McAleece concessions moved to a separate activity in FY 2007.
""* Humane Society contract moved to the Purchase of Service activity in FY 2008.
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FY 2010 Policy Guidelines
Page 7
13. OUTSIDE FUNDING
Discussion
The purpose of this guideline is to establish the policy that the City should
aggressively pursue outside funding to assist in financing its operating and
capital budgets. However, the long-term commitments required for such funding
must be carefully evaluated before any agreements are made. Commitments to
assume an ongoing increased level of service or level of funding once the
outside funding ends must be avoided.
Guideline
In order to minimize the property tax burden, the City of Dubuque will make every
effort to obtain federal, state and private funding to assist in financing its
operating and capital budgets. However, commitments to guarantee a level of
service or level of funding after the outside funding ends shall be avoided.
14. GENERAL FUND OPERATING RESERVE OR WORKING BALANCE
Discussion
An operating reserve or working balance is an amount of cash, which must be
carried into a fiscal year to pay operating costs until tax money, or other
anticipated revenue comes in. Without a working balance there would not be
sufficient cash in the fund to meet its obligations and money would have to be
borrowed. Working balances are not available for funding a budget; they are
required for cash flow (i.e., to be able to pay bills before taxes are collected).
The rule of thumb the state recognizes for determining a reasonable amount for
a working balance is (a) anticipated revenues for the first three months of the
fiscal year less anticipated expenditures or (b) 5 percent of the total General
Fund operating budget (excluding fringes and tort liability expense). However, in
discussions with Moody's Investor Service, a factor of 10 percent was
recommended for "A" rated cities. This is due to the fact that a large portion of
revenue sources are beyond the City's control and therefore uncertain. In the
case of Dubuque, 10% represents approximately $3,622,769.
Guideline
The guideline of the City of Dubuque is to maintain a General Fund working
balance or operating reserve of 10 percent of the total General Fund Operating
budget requirements or approximately $3,622,769 for FY 2010. However,
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FY 2010 Policy Guidelines
Page 8
recognizing the current economic uncertainties for FY 2010 it is recommended
that the General Fund operating reserve be increased by one million dollars for
FY 2010 alone. If these funds were not needed in FY 2010 they would be
available in FY 2011 for a capital project, or for an important economic
development initiative.
15. USE OF UNANTICIPATED. UN-OBLIGATED. NONRECURRING INCOME
Discussion
Sometimes income is received that was not anticipated and was not budgeted.
Often this money is not recurring and reflects something, which happened on a
one-time basis to generate the "windfall".
Nonrecurring income must not be spent for recurring expenses. To do so
causes a funding shortfall the next budget year before even starting budget
preparation. Nonrecurring expenditures would include capital improvements and
equipment purchases.
Guideline
Nonrecurring un-obligated income shall be spent only for nonrecurring expenses.
Capital improvement projects and major equipment purchases tend to be
nonrecurring expenditures.
16. USE OF "UNENCUMBERED FUND BALANCES"
Discussion
Historically a budget is not spent 100% by the end of the year and a small
unencumbered balance remains on June 30th. In addition, income sometimes
exceeds revenue estimates resulting in some unanticipated balances at the end
of the year. These amounts of un-obligated, year-end balances are in turn
"carried over" into the new fiscal year to help finance it.
The FY 2008-09 General Fund budget, which went into effect July 1, anticipated
a "carryover balance" of $200,000 or approximately 2 percent of the General
Fund. For multi-year budget planning purposes, these guidelines assume a
carryover balance of $200,000 in FY 2010 through FY 2014.
Guideline
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FY 2010 Policy Guidelines
Page 9
The available carryover General Fund balance to help finance the budget and to
reduce the demand for increased taxation shall be anticipated not to exceed
$200,000 for FY 2009-10 and beyond through the budget planning period. Any
amount over that shall be programmed in the next budget cycle as part of the
capital improvement budgeting process.
17. PROPERTY TAX DISCUSSION
Assumations -Resources
a. Unencumbered funds or cash balances of $200,000 will be available in FY
2010 and each succeeding year to support the operating budget.
b. Sales tax funds are set by resolution to be used 50 percent in the General
Fund for property tax relief. Sales tax projections for FY 2010 are projected
to increase 5.0 percent over FY 2008 actual receipts or an average of 2.5%
per year, and then increase at an annual rate of 2.0 percent per year.
c. Hotel/motel tax receipts are projected to increase 4 percent over FY 2009
budget, and then increase at an annual rate of 3 percent per year.
d. State Transit operating assistance is anticipated to remain unchanged from
FY 2009 budget. Federal Transportation Administration (FTA) is anticipated
to increase 18% from FY 2009 budget.
e. Miscellaneous revenue, excluding state shared revenues, has been
estimated at 2 percent growth per year over budgeted FY 2009.
Gaming revenues generated had been estimated based on the impact of the
Diamond Jo's anticipated expansion beginning FY 2009 (12/11/08), which
includes a decrease to the DGP&C gaming market of 21 percent. This
impacted the City's five year capital program (FY 2010 - FY 2014) by a
reduction of $14 million in distribution payments and $1.4 million in lease
payments for a total reduction to the CIP of $15.4 million. The reduction of
the lease payment over the next five years would impact the operating
budget by $8.1 million.
g. Gaming revenues generated from lease payments from the DRA have been
decreased by $1.1 million per year based on revised projections from the
DRA.
In addition, the $.50 per patron tax received from the Diamond Jo is
anticipated to increase 2.5 percent ($15,859) in FY 2010 and is expected to
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be eliminated during FY 2011. This is based on statements from the
Diamond Jo about the uncertainty of this fee in the future. The riverboat
related tax on bets has also been increased 2.5 percent ($10,747) in FY
2010.
h. Gaming revenues from taxes and the DRA lease (not distributions) changed
from the FY 2009 split of 76% / 24% between operating and capital budgets
to 85% / 15% in FY 2010. The operating portion of the split includes the debt
service required on the 2002 general obligation bonds for the America's
River Project that was previously considered as part of the capital portion of
the DRA lease. Debt obligations are considered a continuing annual
expense and are more accurately reflected as part of the operating portion
of the DRA lease.
The Diamond Jo Patio lease ($25,000) and the Diamond Jo parking
privileges ($475,000 beginning in FY 2009 in connection with the expansion
of the Diamond Jo Casino) have not been included in the split with gaming
revenues. This revenue is allocated to the operating budget.
The residential rollback factor will increase from 44.080 percent to 45.589
percent or a 3.42 percent increase for FY 2010. The rollback has been
estimated to increase 4% each year from Fiscal Years 2011 thru 2014 and a
10-year average for equalization orders was used for Fiscal Years 2011 and
beyond.
FY 2010 reflects this increased assessed value for the average homeowner.
Assessed valuations were increased 2 percent per year beyond FY 2010.
k. Gas and electric franchise fees have been projected to increase 4 percent
over FY08 actual collections based on three year's trend data. Also, Alliant
has applied fora 4.38% increase and Black Hills Energy fora 10.3% increase
with the State Utility Board and this budget assumes they will each get 50%
of their requested increase. In FY 2011 the franchise fee has been projected
to increase from a 2% to a 3% fee due to the City anticipating a positive
outcome of the franchise fee litigation or a legislative change during FY 2010.
The franchise fee increases at an annual rate of 2.5 percent per year from
FY 2012 thru FY 2014. The City is currently undergoing a franchise fee study.
These guidelines assume the 2% franchise fee will continue in FY 2010 and
increase to 3% in FY 2011.
I. For purposes of budget projections only, it is assumed that City property
taxes will continue to increase at a rate necessary to meet additional
requirements over resources beyond FY 2010, with the gaming revenue (from
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taxes and the DRA lease) split at 85% operating budget and 15% capital
budget based on note "g" above.
m. FY 2010 reflects the second year that payment in lieu of taxes is charged to
the Water and Water Pollution Control funds for Police and Fire Protection. In
FY 2010, the Water Pollution Control fund is charged 0.43% of building value
and the Water fund is charged 0.62% of building value for payment in lieu of
taxes for Police and Fire Protection. This revenue is reflected in the General
Fund and is used for general property tax relief.
n. FY 2010 anticipates the City receiving an Energy and Environmental Block
Grant ($330,000) to fund the Sustainability Community Coordinator position
($78,489) and the remainder of the grant to fund a portion of the annual
Growing Sustainable Conference, printing of sustainability materials, and
replacement of the City Hall roof with photovoltaic shingles.
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Assumptions -Requirements
a. A wage increase is reflected in the projections for FY 2010 of 3.5 percent.
b. The Municipal Fire and Police Retirement System of Iowa Board of Trustees
has decreased the City contribution for Police and Fire retirement from 18.75
percent to 17.00 percent (-5.21% or a decrease of $110,387in General
Fund). Also, the Iowa Public Employee Retirement System (IPERS)
increased the City contribution from 6.35 percent to 6.65 percent (+10.25% or
an increase of $72,454 in General Fund) and the employee contribution from
4.10% to 4.30% for the third time since 1979. The IPERS rate is anticipated
to increase 3 percent each succeeding year according to IPERS.
c. The City portion of health insurance expense will decrease from $715 per
month per contract to $665 per month per contract (based on 514 contracts)
to draw down excess health fund reserves. Estimates for FY 10-14 have
been increased by 6.5 percent per year.
d. General operating supplies and services are estimated to increase 5 percent
over actual in FY 2008 or 2.5 percent over FY 2009 budget, depending on
which year reflects expenditures more accurately. 2.5 percent increase is
estimated in succeeding years.
e. Electrical energy expense is estimated to increase 10 percent over FY 2008
actual expense, then 2.5 percent per year beyond.
f. Natural gas expense is estimated to increase 6 percent over FY 2008 actual,
then 2.5 percent per year beyond. There is no degree-day adjustment this
year.
g. The Convention and Visitors Bureau contract will continue at 50 percent of
actual hotel/motel tax receipts, less a $35,000 loan repayment.
h. Equipment costs for FY 2010 are estimated to decrease 16.9 percent under
FY 2009 budget, then increase 5 percent per year beyond.
i. Debt service is estimated based on additional tax-supported unabated
General Obligation bond sales for fire truck and ambulance replacements
and Purchase/Rehab/Resale/Demolition of homes in targeted neighborhoods
in FY 2010 - 2014.
Unemployment expense in the General Fund remains unchanged from FY
2009 at $52,356 based on past years actual experience.
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k. Motor vehicle fuel, and low and high sulfur diesel fuel expense based on a
three year average of FY 2007 and 2008 actual and FY 2009 projected
actual, then 2.5 percent per year beyond.
Postage rates for FY 2010 are estimated to increase 0 percent over FY 2008
actual expense and remain at that level per year beyond.
m. Vehicle maintenance expense for FY 2010 is estimated to increase 7
percent over FY 2008 actual expense, then 2.5 percent per year beyond.
n. Insurance costs are estimated to change as follows: Workers Compensation
is increasing 6.46 percent, General Liability is increasing 7.0 percent,
Property insurance is decreasing 8.3 percent, and Boiler and Machinery
insurance is increasing 10.1 percent.
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IMPACT ON AVERAGE RESIDENTIAL PROPERTY -EXAMPLE
CITY TAX PERCENT DOLLAR
ACTUAL -PAST HISTORY CALCULATION CHANGE CHANGE
FY 1989 "City" Property Tax $ 453.99 -11.40% - $ 58.39
FY 1990 "City" Property Tax $ 449.94 - 0.89% - $ 4.04
FY 1991 "City" Property Tax* $ 466.92 + 3.77% +$ 16.98
FY 1992 "City" Property Tax $ 483.63 + 3.58% +$ 16.71
FY 1993 "City" Property Tax* $ 508.73 + 5.19% +$ 25.10
FY 1994 "City" Property Tax $ 510.40 + 0.30% +$ 1.51
FY 1995 "City" Property Tax* $ 522.65 + 2.43% +$ 12.41
FY 1996 "City" Property Tax $ 518.10 - 0.87% - $ 4.54
FY 1997 "City" Property Tax* $ 515.91 - 0.42% - $ 2.19
FY 1998 "City" Property Tax $ 512.25 - 0.71 % - $ 3.66
FY 1999 "City" Property Tax* $ 512.25 - 0.00% $ 0.00
FY 2000 "City" Property Tax $ 511.38 - 0.17% - $ 0.87
FY 2001 "City" Property Tax $ 511.38 0.00% $ 0.00
FY 2002 "City" Property Tax $ 511.38 0.00% $ 0.00
FY 2003 "City" Property Tax* $ 485.79 - 5.00% -$ 25.58
FY 2004 "City" Property Tax $ 485.79 0.00% $ 0.00
FY 2004 With Homestead Adj. $ 493.26 + 1.54% +$ 7.46
FY 2005 "City" Property Tax* $ 485.93 + 0.03% +$ 0.14
FY 2005 With Homestead Adj.* $ 495.21 + 0.40% +$ 1.95
FY 2006 "City" Property Tax~~> $ 494.27 + 1.72% +$ 8.34
FY 2006 With Homestead Adj. ~~~ $ 504.62 + 1.90% +$ 9.41
FY 2007 "City" Property Tax*~2~ $ 485.79 - 1.72% -$ 8.48
FY 2007 With Homestead Adj.* $ 496.93 - 1.52% -$ 7.69
FY 2008 "City" Property Tax $ 496.93 0.00% $ 0.00
FY 2008 With Homestead Adj. $ 510.45 + 2.72% +$13.52
FY 2009 "City" Property Tax $ 524.53 + 2.76% +$14.08
FY 2009 With Homestead Adj. ~s~ $ 538.07 + 5.41 % +$27.62
PROPOSED
FY 2010 "City" Property Tax*~a~ $500.88 0.00% $ 0.00
Average FY 1989-FY 2010 with Homestead Adj. + 0.28% +$ 1.17
Average FY 1989-FY 2010 without Homestead Adj. - 0.06% -$ 0.57
PROJECTION **
FY 2011 "City" Property Tax* $ 589.29 + 9.52% +$ 51.22
FY 2012 "City" Property Tax $ 637.89 + 8.25% +$ 48.60
FY 2013 "City" Property Tax* $ 676.41 + 6.04% +$ 38.52
FY 2014 "City" Property Tax $ 723.09 + 6.90% +$ 46.68
* Denotes year of State-issued equalization orders
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(1) The FY 2006 property tax calculation takes into account the 6.2% valuation increase for the average
residential homeowner as determined by the reappraisal.
(2) Offsets the impact of the State reduced Homestead Property Tax Credit in FY 2005 ~ 2006.
(3) The City adopted a budget in FY 2009 that provided no increase to the average homeowner. The State
of Iowa under funded the Homestead Property Tax Credit costing the average homeowner an additional
$27.62. The average homeowner then paid $538.07 to the City, instead of $524.53. This provided no
additional revenues to the City, as this money would have come to the City from the State if they
appropriated the proper amount of funds.
(4) Assumes State of Iowa funds 100% of Homestead Property Tax Credit in FY 2010 and beyond.
Homestead Property Tax Credit History
a~ State of Iowa Funded 100% of the Homestead
2002-2003 Property Tax Credit
~ State of Iowa Funded 85% of the Homestead
2003-2004 Property Tax Credit
o~~ State of Iowa Funded 81 % of the Homestead
2004-2005 Property Tax Credit
~J State of Iowa Funded 78% of the Homestead
2005-2006 Property Tax Credit
~~~ State of Iowa Funded 77% of the Homestead
2006-2007 Property Tax Credit
State of Iowa Funded 73% of the Homestead
2007-2008 0~ Property Tax Credit
~ State of Iowa Funded 72% of the Homestead
2008-2009 Property Tax Credit
~ Assumed Homestead will be 100% Funded by
2009-2010 the State of Iowa
The Homestead Property Tax Credit was established by the state legislature to reduce the amount of
property tax collected. The intent of the credit was to be a form of tax relief and provide an incentive for
home ownership. The State Homestead Property Tax Credit works by discounting the tax collected on the
first $4,850 of a property's taxable value. This has no impact on what the City receives from property tax
collections, but provides tax relief for the average homeowner.
Beginning FY 2004, the State of Iowa did not fully fund the State Homestead Property Tax Credit resulting
in the average homeowner paying the unfunded portion. Again this has no impact on what the City
receives, however as a result has caused the average homeowner to pay more taxes.
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In the FY 2010 budget, the City will not offset the prior year unfunded portion of the Homestead Tax Credit.
FY 2010 reflects no increase in property taxes paid by the average homeowner, however if the State
continues to not fully fund the Homestead Property Tax Credit, this will increase the property taxes paid.
This will not provide any additional revenues to the City, however.
IMPACT ON COMMERCIAL PROPERTY -EXAMPLE
CITY TAX PERCENT DOLLAR
ACTUAL -PAST HISTORY CALCULATION CHANGE CHANGE
FY 1989 "City" Property Tax $2,106.42 -15.43% -$ 384.19
FY 1990 "City" Property Tax $2,086.50 - .95% - $ 19.92
FY 1991 "City" Property Tax* $2,189.48 + 4.94% +$ 102.98
FY 1992 "City" Property Tax $2,280.18 + 4.14% +$ 90.70
FY 1993 "City" Property Tax* $2,231.05 - 2.15% -$ 49.13
FY 1994 "City" Property Tax $2,250.15 + 0.86% +$ 19.10
FY 1995 "City" Property Tax* $2,439.60 + 8.42% +$ 189.45
FY 1996 "City" Property Tax $2,439.60 + 0.00% +$ 0.00
FY 1997 "City" Property Tax* $2,6'59.36 + 9.01 % +$ 219.76
FY 1998 "City" Property Tax $2,738.43 +2.97% +$ 79.07
FY 1999 "City" Property Tax* $2,952.03 + 7.80% +$ 213.60
FY 2000 "City" Property Tax $2,934.21 - 0.60% -$ 17.82
FY 2001 "City" Property Tax $2,993.00 + 2.01 % +$ 58.86
FY 2002 "City" Property Tax $2,910.25 -2.77% -$ 82.84
FY 2003 "City" Property Tax* $3,186.27 + 9.48% +$ 276.03
FY 2004 "City" Property Tax $3,278.41 + 2.89% +$ 92.15
FY 2005 "City" Property Tax* $3,349.90 + 2.18% +$ 71.48
FY 2006 "City" Property Tax ~~~ $3,152.52 - 5.89% -$ 197.38
FY 2007 "City" Property Tax* $3,538.03 +12.23% +$ 385.50
FY 2008 "City" Property Tax $3,668.64 + 4.26% +$ 150.62
FY 2009 "City" Property Tax* $3,524.48 - 3.63% -$ 133.94
PROPOSED
_ FY 2010 "City" Property Tax $3,524.48 -0.85% -$ 30 23
Average FY 1990-2010 + 0.02% +$ 46.99
PROJECTION **
FY 2011 "City" Property Tax* $3,575.18 + 1.44%
FY 2012 "City" Property Tax $3,720.59 + 4.07%
FY 2013 "City" Property Tax* $3,656.42 - 1.72%
FY 2014 "City" Property Tax $3,759.13 + 2.81
* Denotes year of State-issued equalization orders
(1) The FY 2006 property tax calculation takes into account the 3% valuatic
property as determined by the reappraisal.
+$ 50.70
+$ 145.41
- $ 64.17
+$ 102.71
m decrease for commercial
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IMPACT ON INDUSTRIAL PROPERTY -EXAMPLE
CITY TAX PERCENT DOLLAR
ACTUAL -PAST HISTORY CALCULATION CHANGE CHANGE
FY 1989 "City" Property Tax $5,900.35 -15.40% -$1,074.65
FY 1990 "City" Property Tax $5,844.55 - .90% -$ 55.80
FY 1991 "City" Property Tax $6,133.00 + 4.90% +$ 288.45
FY 1992 "City" Property Tax $6,387.05 + 4.10% +$ 254.05
FY 1993 "City" Property Tax $6,249.45 - 2.20% -$ 137.60
FY 1994 "City" Property Tax $6,302.95 + 0.90% +$ 53.50
FY 1995 "City" Property Tax $5,891.05 - 6.50% -$ 411.90
FY 1996 "City" Property Tax $5,891.05 + 0.00% +$ 0.00
FY 1997 "City" Property Tax $5,690.75 - 3.40% -$ 200.30
FY 1998 "City" Property Tax $5,700.56 + .17% +$ 9.81
FY 1999 "City" Property Tax $5,536.70 - 2.87% -$ 163.86
FY 2000 "City" Property Tax $5,358.00 - 3.23% -$ 178.70
FY 2001 "City" Property Tax $5,533.00 + 3.28% +$ 175.55
FY 2002 "City" Property Tax $5,380.42 - 2.77% -$ 153.13
FY 2003 "City" Property Tax $5,106.00 - 5.10% -$ 274.40
FY 2004 "City" Property Tax $5,136.50 + .60% +$ 30.50
FY 2005 "City" Property Tax $5,036.00 - 1.96% -$ 100.50
FY 2006 "City" Property Tax~~~ $5,814.61 +15.46% +$ 778.61
FY 2007 "City" Property Tax $5,983.21 + 2.90% +$ 168.60
FY 2008 "City" Property Tax $6,184.95 + 3.37% +$ 201.74
FY 2009 "City" Property Tax $5,976.44 -3.37% -$ 208.51
PROPOSED
FY 2010 "City" Property Tax $5,909.69 -1.12% -$ 66.75
Average FY 1990- FY 2010 - 0.60% -$ 48.42
PROJECTION**
FY 2011 "City" Property Tax $6,012.75 +1.74% +$ 103.05
FY 2012 "City" Property Tax $6,238.52 + 3.75% +$ 225.77
FY 2013 "City" Property Tax $6,149.37 - 1.43% -$ 89.15
FY 2014 "City" Property Tax $6,303.14 + 2.50% +$ 153.77
(1)The FY 2006 property tax calculation takes into account the 19.9% valuation increase for industrial
property as determined by the reappraisal.
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History of Increases in Property Tax Askings
Change
Fiscal "City" Property in Tax
Year Tax Askings Askin s
FY 1989 $10,918,759 -12.0%
FY 1990 $10,895,321 - 0.2%
FY 1991 $11, 553,468 + 6.0%
FY 1992 $12,249,056 + 6.0%
FY 1993 $12,846,296 + 4.9%
FY 1994 $13,300,756 + 3.5%
FY 1995 $13,715,850 + 3.1
FY 1996 $14, 076, 320 + 2.6%
FY 1997 $14,418,735 + 2.4%
FY 1998 $14,837,670'` + 2.9%
FY 1999 $15,332,806* + 3.3%
FY 2000 $15,285,754 - 0.3%
FY 2001 $15,574,467 + 1.9%
FY 2002 $15,686,579 + 0.7%
FY 2003 $15,771,203 + 0.5%
FY 2004 $16,171,540 + 2.5%
FY 2005 $16,372,735 + 1.2%
FY 2006 $16,192,215 - 1.1%
FY 2007 $17,179, 994 + 6.1
FY 2008 $18,184,037 + 5.8%
FY 2009 $18,955,770 + 4.2%
FY 2010 $19,683,545 +3.8%
Estimate
Sales Tax initiated
Present Impact
on Homeowner**
-11.4%
- 0.9%
+ 3.8%
+ 3.6%
+ 5.0%
+ 0.3%
+ 2.4%
- 0.9%
- 0.4%
- 0.7%
0.0%
- 0.2%
0.0%
0.0%
- 5.0%
0.0%
0.0%
+ 1.7%
- 1.7%
0.0%
+2.8%
0.0%
Average FY 1990-2010 + 2.17% - 0.07%
*Without TIF Accounting change. **Does not reflect State unfunded portion of Homestead Credit.
Impact on Tax Askings and Average Residential Property
To maintain the current level of service based on the previous assumptions would
require the following property tax asking increases:
"City" Property % / $ Impact on Avg.
Year Tax Askings (000) % Increase Residential Property*
FY 2009 $18,956
FY 2010 $19,690 + 3.87% +0.00% / $ 0
FY 2011 $21,132 + 7.32% +9.52% / +$51.22
FY 2012 $22,820 + 7.99% +8.25%/ +$48.60
FY 2013 $23,790 + 4.25% +6.04% / +$38.52
FY 2014 $25,381 + 6.68% +6.90% /+$46.68
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Guideline
The recommended guideline is no tax increase for the average residential property
owner assuming the Homestead Property Tax Credit is fully funded, and the percent of
annual gaming revenues going into the operating budget at 85 percent.
Note: One percent increase in the tax rate will generate approximately $199,058.
CIP BUDGET GUIDELINES
18. INTEGRATION OF CAPITAL RESOURCES
Guideline
In order to obtain maximum utilization, coordination and impact of all
capital improvement resources available to the City, state and federal
block and categorical capital grants and funds shall be integrated into a
comprehensive five year Capital Improvement Program (CIP) for the
City of Dubuque.
19. INTEGRITY OF CIP PROCESS
Guideline
The City should make all capital improvements in accordance with an
adopted Capital Improvement Program (CIP). If conditions change and
projects are to be added and/or deleted from the CIP, the changes
shall be made only after approval by the City Council.
20. RENOVATION AND MAINTENANCE
Guideline
Capital improvement expenditures should concentrate on renovating and
maintaining existing facilities to preserve prior community investment.
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21. NEW CAPITAL FACILITIES
Guideline
Construction of new or expanded facilities which would result in new or
substantially increased operating costs will be considered only if: 1) their
necessity has been clearly demonstrated; 2) their operating cost estimates and
plans for providing those operating costs have been developed; 3) they can be
financed in the long term; and 4) they can be coordinated and supported within
the entire system.
22. COOPERATIVE PROJECTS
Guideline
Increased efforts should be undertaken to enter into mutually beneficial
cooperative capital improvement projects with the county, school district and
private groups. Cost sharing to develop joint-use facilities and cost sharing to
improve roads and bridges are examples.
23. USE OF GENERAL OBLIGATION BONDS
Discussion
The Iowa Constitution limits the General Obligation debt of any city to 5 percent
of the actual value of the taxable property within the city. The Iowa legislature
has determined that the value for calculating the debt limit shall be the actual
value of the taxable property prior to any "rollback" mandated by state statute.
The FY 2008-09 taxable value for calculating the debt limit is $3,269,743,957,
which indicates a total General Obligation debt capacity of $163,487,198.
Outstanding G.O. debt (including tax increment debt) on June 30, 2009 will be
$76,181,766 (46.6 percent) leaving an available debt capacity of $87,305,432
(53.40 percent). It should be noted that none of the City of Dubuque's
outstanding debt is paid with property taxes (except TIF), but is abated from
other revenues.
As we approach the preparation of the FY 2010-2014 Capital Improvement
Program (CIP) the problem is not the city's capacity to borrow money but (a) how
to identify, limit and prioritize projects which justify the interest payments and (b)
how to balance high priority projects against their impact on the property tax rate.
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Guideline
There are many high priority capital improvement projects, which need to be
constructed during the FY 2010-2014 period. Many of these projects will be
possible without borrowing the money (i.e., selling bonds) to help finance them.
However, debt may be required on some capital projects, that being the
Drainage Basin Master Plan, Fire Truck & Ambulance Replacements, Airport
Improvements, Park Improvements, Sidewalk and Street Improvements,
Sanitary Sewer Fund, and Water Fund. In determining whether a project should
be financed in total or in part from bond funds the City Council must consider
and balance: (a) the community impact of not doing the project (poor streets,
deteriorated park buildings, sewer problems, higher operating costs); (b) possible
operating budget cuts to offset higher debt service payments; (c) anticipated
interest rate; and (d) the impact on the tax rate and taxpayer of issuing the
bonds. Alternative sources of funds should always be evaluated (i.e. State
Revolving Loan Funds) to maintain the lowest debt service costs. All requested
projects will not be recommended for funding.
The following table shows the schedule of GO debt for CIP projects in FY 2010:
Project FY 2010
Fire Truck & Ambulance Replacement 1,355,500
Airport Improvements 254,219
Fiber Optic Conduit -Paving Projects 97,200
Streetlight Replacement & New
Installation 39,000
Downtown Streetlight Replacement 48,000
Sidewalk Curb Catch Basin 145,000
Sidewalk Program -City Owned 100,000
Total
2,038,919
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24. ROAD USE TAX FUND
Discussion
Actual Road Use Tax Fund receipts are as follows:
FY 1985 - $2,069,065
FY 1986 - $2,207,467
FY 1987 - $2,259,436
FY 1988 - $2,379,592
FY 1989 - $2,617,183
FY 1990 - $3,037,587
FY 1991 - $3,122,835
FY 1992 - $3,119,087
FY 1993 - $3,121,357
FY 1994 - $3,343,678
FY 1995 - $3,484,524
FY 1996 - $3, 841, 921
25.
FY 1997 - $3,977,528
FY 1998 - $4,072,296
FY 1999 - $4,415,192
FY 2000 - $4,671,656
FY 2001 - $4,628,072
FY 2002 - $4,620,514
FY 2003 - $4,696,399
FY 2004 - $4,806,295
FY 2005 - $4,798,667
FY 2006 - $4, 831, 935
FY 2007 - $4,809,990
FY 2008 - $4,944,336
The FY 2009 budget was based on receiving $4,862,930 in Road Use Tax funds.
In FY 2009, 97.7 percent of the Road Use Tax income is in the operating budget.
Guideline
It is preferable to shift Road Use Tax funds to the capital budget for street
maintenance and repair to reduce the need to borrow funds for routine street
maintenance and improvements. This shift cannot occur until such time as there
are increased revenues or reduced expense that would allow this shift without a
property tax impact.
COMMERCIAL AND INDUSTRIAL DEVELOPMENT
Guideline
Current City, commercial and industrial development efforts should be continued
to (a) preserve current jobs and create new job opportunities and (b) enlarge and
diversify the economic base. Financing these efforts and programs should
continue to be a high priority.
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26. HOUSING
Guideline
In order to maintain an adequate supply of safe and decent housing, the City
should strive to preserve existing single family and rental housing and provide
opportunities for development of new housing, particularly owner occupied,
within the City's corporate limits for all citizens, particularly for people of low and
moderate income.
27. SALES TAX
Guideline
Thirty percent of projected sales tax receipts will be used for: (a) the reduction by
at least 75 percent of street special assessments and (b) the maintenance and
repair of streets. Twenty percent will be used for: (a) the upkeep of City-owned
property such as sidewalks, steps, storm sewers, walls, curbs, traffic signals and
signs, bridges and buildings and facilities (e.g., Airport, Five Flags Center,
Library, Law Enforcement Center, City Hall, fire stations, parks and swimming
pools); (b) Transit equipment such as buses; (c) riverfront and wetland
development; and (d) economic development projects.
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28. NET CASH PROCEEDS (SURPLUS DISTRIBUTION) FROM THE DUBUQUE
RACING ASSOCIATION
The contract with the Dubuque Racing Association calls for distribution at the
end of its fiscal year, November 30th, of 40 percent of its net cash operating
funds to the City of Dubuque. Usually, in mid-December, the City receives
payment of proceeds to be distributed. These proceeds are then allocated for
capital improvements, with the highest priority given to reducing the City's annual
borrowing. The City is currently renegotiating the DRA lease which is anticipated
to provide for no distribution in FY 2009, FY 2010 and FY 2011. In addition, the
DRA projects no distribution in FY 2012 and FY 2013.
The Dubuque Racing Association provides the City with projections of future
distributions since gaming is a highly volatile industry the estimates are
discounted prior to including them in the City's Five Year CIP, when a distribution
is projected.
The lack of DRA Distribution will require some General Fund supported debt
issuances to support the Five Year Capital Improvement Program budget.
Guideline
In Fiscal Year 2010 and for the near future, the City does not anticipate
distribution of net cash proceeds for use in the Capital Improvement Program.
However, in Fiscal Years where there is anticipated distribution of a significant
amount of net cash proceeds, these amounts will be budgeted in the Five Year
CIP in the year they are received and will be used to reduce required General
Obligation borrowing. The three out-years will be discounted by 5 percent, 10
percent, and 15 percent respectively.
29. EMPHASIS ON INITIATIVES THAT REDUCE FUTURE OPERATING BUDGET
EXPENSE
Guideline
Capital improvement expenditures that will reduce future maintenance and
operating expense will receive priority funding and these types of initiatives will
be encouraged in all departments and funding sources as a means of
maximizing the use of available resources. This emphasis reflects fiscally
responsible long range planning efforts.
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30. USE OF GAMING RELATED RECEIPTS
Guideline
On April 1, 2004, a new lease took effect with the Dubuque Racing Association
for lease of the Dubuque Greyhound Park and Casino. This new lease was
negotiated after the FY 2005 budget was approved and raised the lease
payment from '/2% of coin-in to 1 % of coin-in. This new lease and the expansion
of gaming at Dubuque Greyhound Park and Casino, from 600 gaming positions
to 1,000 gaming positions, effective August 1, 2005, provided additional
revenues to the City of Dubuque. In FY 2009 the split was 76% operating and
24% capital.
FY 2010 reflects the actual split of 85% operating and 15% capital. The
operating portion of the split now includes the debt service required on the 2002
general obligation bonds for the America's River Project that was previously
considered as part of the capital portion of the DRA lease. Debt obligations are
considered a continuing annual expense and are more accurately reflected as
part of the operating portion of the DRA lease.
In FY 2007, the Diamond Jo announced their intentions of expanding in the fall
of 2008 (assumed 12/11/08) to a land based barge casino facility and increasing
to 1,100 slots. This expansion creates a decrease to the DGP&C gaming market
of 21 percent. Based on the projected market share loss, the City is not expected
to receive a distribution of cash flows from the Dubuque Racing Association
(DRA) in Fiscal Years 2010 through 2014. This was projected to impact the City's
five year capital program by a reduction of $14 million.
The reduction in the DRA's market share also impacts the City's lease payment
from the DRA. The current lease requires the DRA to pay the City 1 percent of
coin in from slot machines and 1 percent of table drop from table games. In FY
2010 it is estimated that the City will lose $9.5 million through FY 2014 in lease
payments based on what was originally projected to be received compared to the
revised projections. Eighty-five percent of the lease payments are used for
general property relief and twenty percent is used to fund the City's five year
capital improvement program. The reduction of the lease payment over the next
five years would impact the operating budget by $8.1 million and the capital
improvement budget by $1.4 million.
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Page Zb
Gaming revenues generated from lease payments from the DRA have been
further adjusted by a revised DRA projection of a reduction of lease payments of
just over one million dollars per year or $5,500,000 over the next five years.
In addition, the $.50 per patron tax received from the Diamond Jo is anticipated
to increase 2.5 percent ($15,859) in FY 2010 and is expected to be eliminated
during FY 2011 based on statements from the Diamond Jo about the
uncertainties of the fee in the future. The riverboat related tax on bets has also
been increased 2.5 percent ($10,747) in FY 2010
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