Finance Department FY19 Budget PresentationCopyrighted
February 8, 2018
City of Dubuque Public Hearings # 3.
IT EM T IT LE:Finance Department FY2019 Budget Presentation
SUM MARY:
SUGGEST ED DISPOSIT ION:
ATTACHMENTS:
Description Type
FY19 Finance Department Budget Rec ommendation Supporting Documentation
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Finance
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FINANCE DEPARTMENT
Budget Highlights
FY 2017
Actual
FY 2018
Budget
FY 2019
Requested
% Change
From FY 2018
Budget
Expenses
Employee Expense 1,380,929 1,415,024 1,269,080 -10.3%
Supplies and Services 619,089 611,341 565,409 -7.5%
Electric and Gas Utility Franchise Fee Rebates 646,857 579,608 723,980 24.9%
Investment Mgr / Custodial & Financial Service Fees 91,458 95,000 95,000 0.0%
Machinery and Equipment 1,583 14,870 2,320 -84.4%
Non-Expense Accounts (7,116)——0.0%
Total 2,732,800 2,715,843 2,655,789 -2.2%
Abated Debt - Franchise Fee Litigation 207,230 202,906 205,306 1.2%
Total Expense 2,940,030 2,918,749 2,861,095 -2.0%
Resources
Miscellaneous Revenue 73,745 77,795 34,240 -56.0%
Electric and Gas Utility Franchise Fees 4,543,579 4,552,625 5,040,810 10.7%
Overhead & Utility Billing Recharges to Enterprise
Funds 1,020,404 1,327,314 1,333,662 0.5%
Water Meter Service Recharges 163,674 170,662 —0.0%
Total revenue 5,801,402 6,128,396 6,408,712 4.6%
Property Tax Support (2,861,372)(3,209,647)(3,547,617)(337,970)
Personnel - Authorized FTE 17.74 17.74 15.94
Improvement Package Summary
1 of 1
This improvement level request would eliminate the leak allowance, and switch the responsibility to the
customer to use the free tools that the city has provided to detect leaks. The City has had a long-
standing practice of crediting customers’ accounts when a leak is determined and repaired. This is not
an ordinance, but rather an encouragement for customers to make repairs. The customer can also
submit receipts for the repair and the City will reimburse 50% of the cost, to a maximum of $100.
The current process is to determine a leak has occurred based on higher than normal consumption.
The customer submits a receipt as proof the leak has been repaired. The account’s consumption is
monitored for assurance that the leak has been repaired and then a computation is made to refund
100% of the costs associated with of the leak for up to 30 days. The leak adjustments reduce revenue
for both water and sewer. In fiscal year 2017 water revenue was reduced by over $25,000 and sewer
over $31,000. These have been fairly consistent numbers over the years.
Utility Billing will soon be upgrading the DBQIQ online portal. The existing portal has allowed customers
to monitor their water usage, and receive email messages if the system detected a usage pattern that
indicated the account may have a continuous flow leak or an intermittent leak. Customers have
complained that the website was cumbersome to use.
The new WaterSmart web portal is expected to go live in January 2018. WaterSmart offers an enhanced
and more user-friendly environment for customers to monitor water usage, and set alerts to send text or
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email warnings when the system detects a leak. Customer may also set monthly usage goals that the
system will send out messages when the account is in danger of exceeding a set goal.
With the availability of WaterSmart the practice of leak allowances should cease. No longer will the
customer have to wait for high bill before discovering a leak. The customer can set a leak notice and
know within 24 hours of a potential leak.
Over the years, the attitude of customers has been to expect that there should be no charge for wasted
water. This attitude goes against the City’s sustainability mission. Other utilities do not make allowances
for wasted energy. Instead those utilities offer rebates to purchase energy efficient appliances,
insulation, and weather proofing homes. The City’s leak repair grant falls in with the other utilities
sustainability measures.
Elimination of the leak allowances switches the responsibility to the customer to use the free tools that
that City has provided, rather than having the City burdened with the cost to produce water that is
wasted. For customers that do not choice to use the WaterSmart tool, and do have an unusually large
bill due to a leak, the City could make payment arrangements to spread the payment over several
months.
Related Revenue:$25,000 Water User Fees Recurring Recommend - No
Related Revenue:$31,000 Sewer User Fees Recurring
Total Revenue $56,000
Water Rate Impact (0.321)%
Sewer Rate Impact (0.303)%
Activity: Water Undistributed, Sewer Undistributed
Significant Line Items
Employee Expense
1. FY 2019 employee expense reflects a 1.5% wage package increase.
2. The Iowa Public Employee Retirement System (IPERS) City contribution increased from 8.93% in
FY 2018 to 9.44% in FY 2019. This resulted in an increase of City IPERS expense of $4,457 in the
Finance Department. The employee contribution increased from 5.95% in FY 2018 to 6.29% in FY
2019.
3. The City portion of health insurance expense decreased from $1,325 in FY 2018 to $1,193 in FY
2019 per month per contract which results in annual savings of -$54,058 or -10.00%.
4. Sick leave payout decreased from $1,376 in FY 2018 to $0 in FY 2019.
5. Overtime is decreased from $16,122 in FY 2018 to $6,000 in FY 2019. FY 2017 actual was $4,384.
6. The Water Meter Reads and Service activity has been moved to the Water Department in FY 2019.
A full-time Water Meter Inspector (-1.00 FTE) and a part-time Water Meter Service Worker (-0.80
FTE) have been moved from the Finance Department to the Water Department as a result of this
change.
Supplies & Services
7. Electric Franchise Fee Refund increased from $538,000 in FY 2018 to $671,710 in FY 2019 based
on FY 2017 actual $597,076 plus 12.50%, which represents the expected rate increases in FY 2018
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and FY 2019 from Alliant Energy. Alliant Energy filed an application to the Iowa Utilities Board on
April 3, 2017, seeking an increase of approximately 12.50%.
8. Gas Franchise Fee Refund increased from $41,608 in FY 2018 to $52,270 in FY 2019 based on FY
2017 actual $49,781 plus 5.00%, which represents the expected rate increases in FY 2018 and FY
2019.
9. Postage and Shipping increased from $116,504 in FY 2018 to $120,828 in FY 2019 based on twelve
months of actual postage billed to accounting and utility billing.
10. Data Processing increased from $76,075 in FY 2018 to $78,441 in FY 2019 due to the increase in
employee cost of Information Service employees that maintain the City’s computers.
11. Credit Card Charge decreased from $75,000 in FY 2018 to $30,000 in FY 2019. During FY 2018, the
City switched credit card vendors. Previously, the City paid a 3% per transaction fee to the credit
card vendor which was only partially offset (50%) by a convenience charge to the utility billing
customer. The new vendor charges a $4.95 per transaction fee directly to the utility billing customer
and retains the fee as part of their contract. The City no longer receives a convenience charge
related to credit card transactions. This new vendor reduces credit card charge expense by $45,000
and reduces credit card fee revenue by $42,000 (net savings of $3,000). In addition, the City
absorbs a $0.25 per e-check transaction for online utility bill payments.
12. Audit Services increased from $37,000 in FY 2018 to $37,280 in FY 2019 based on FY 2017 actual
of $37,280 and the contracted amount. The total cost of the annual audit is split between
departments that are audited for Federal grants and the Finance Department.
13. Bond Paying Agent Fee increased from $20,150 in FY 2018 to $22,300 in FY 2019 based on FY
2017 actual of $20,725 and an increase in the cost per bond to process payment.
Machinery & Equipment
14. Equipment replacement items at the maintenance level include ($2,320):
Accounting/Payroll/Treasury
(2) Chairs $600
(1) Desk Phone & Smart Phone $700
Utility Billing/Parking Tickets
(2) Chairs $600
(1) Calculator $170
(1) Desk Phone $250
Total $2,320
Debt Service
15. Debt Service includes the following ($205,306):
Amount Debt Series Source Purpose Final
Payment
Call
Date
$205,306 2016A G.O.Debt Levy Franchise Fee Settlement 2035 2024
$205,306 Total Finance Debt Service
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Revenue
16. Franchise Fees increased from $4,552,625 in FY 2018 to $5,040,810 in FY 2019 based on FY 2017
actual of $4,543,579 plus 10.94%, which represents the expected rate increases for electric and gas
in FY 2018 and FY 2019.
17. Penalties decreased from $20,799 in FY 2018 to $18,891 in FY 2019 based on FY 2017 actual of
$18,896 which represents administrative collection fees and administrative fees for tax liens.
18. Credit Card Fee is decreased from $42,000 in FY 2018 to $0 in FY 2019. During FY 2018, the City
switched credit card vendors. Previously, the City paid a 3% per transaction fee to the credit card
vendor which was only partially offset (50%) by a convenience charge to the utility billing customer.
The new vendor charges a $4.95 per transaction fee directly to the utility billing customer and retains
the fee as part of their contract. The City no longer receives a convenience charge related to credit
card transactions. This new vendor reduces credit card charge expense by $45,000 and reduces
credit card fee revenue by $42,000 (net savings of $3,000). In addition, the City absorbs a $0.25 per
e-check transaction for online utility bill payments.
19. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges
increased from $1,327,314 in FY 2018 to $1,333,662 in FY 2019.
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FINANCE DEPARTMENT
The Finance Department provides the City Council, City Manager, City Departments, Boards
and Commissions, other governmental agencies, vendors and the public with reports and
financial data that is accurate, timely and meaningful and which satisfies the need for sound
fiscal policy formulation, efficient City financial management and full disclosure of City
finances.
SUCCESS IS ABOUT PEOPLE, PLANNING AND PARTNERSHIPS
LEADING TO OUTCOMES
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FINANCE DEPARTMENT
The Finance Department is supported by 15.94 full-time equivalent employees, which accounts for
44.36% of the department expense as seen below. Overall, the departments’ expenses are expected to
decrease by -1.98% in FY 2019 compared to FY 2018.
Expenditures by Category by Fiscal Year
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FINANCE DEPARTMENT
Financial Service
Overview
Financial Services provides financial policy, cash management, debt management,
accounting, payroll, accounts payable, purchasing, risk management, grant assistance,
auditing and reporting for the City of Dubuque.
Administration: Includes oversight and support for all activities in the form of administering
the financial functions for the City of Dubuque. Risk management, loss control review,
property, machinery and equipment coverage, pollution liability, builders’ risk and liability
insurance coverage.
Accounting:
Maintain the financial system to record, summarize, verify and analyze financial
transactions.
Disclose information in an understandable manner that facilitates financial interpretations,
opinions, and conclusions.
Treasury management, including accounts payable, accounts receivable, payroll,
purchasing coordination, and risk management.
Document and summarize annual operations, to satisfy reporting needs.
Review and audit expenses.
Assemble, audit, and update payroll data for processing.
Maintain payroll information on a calendar year and fiscal year basis for reporting.
Provide accounting services to Dubuque Initiatives and Subsidiaries (DI), and Dubuque
Metropolitan Area Solid Waste Agency (DMASWA).
Grants:
Maintain administrative policy to guide grant related activities.
Prepare documents for annual single audit requirements of Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principals,
and Audit requirements for Federal Awards, (Uniform Guidance), and the Schedule
of Expenditures Federal Awards (SEFA).
Administer AmeriCorps grant reimbursement requests and prepare reports.
Treasury: Receipt and deposit revenues daily, insure cash available for daily operations,
invest excess cash and establish custody of all holdings, and oversee debt service
payments.
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FINANCE DEPARTMENT
Audit/Reporting: Prepare state mandated reports; Annual Financial Report, Street
Financial Report, Outstanding Debt Report, and Annual Urban Renewal Report. Prepare the
Comprehensive Annual Financial Report (CAFR) for both the City of Dubuque, and the
Dubuque Metropolitan Area Solid Waste Agency. Conduct internal operational audit reviews
as required. Ensure all transactions and reporting is in conformity with generally accepted
accounting principles (GAAP).
Financial Service Funding Summary
FY 2017 Actual FY 2018 Budget FY 2019 Requested
Expenditures $1,640,239 $1,655,838 $1,798,588
Resources $4,942,459 $515,765 $5,557,392
Financial Service Position Summary
FY 2019
Finance Director 0.90
Assistant Finance Director 1.00
Purchasing Coordinator 1.00
Accountant 1.50
Account Clerk 1 2.00
Payroll Specialist 0.70
Secretary 0.75
Intern 0.49
Total FT Equivalent Employees 8.34
Highlights of the Past Year
Earned the Government Finance Officers Association Certificate of Excellence in Financial
Reporting for the Comprehensive Annual Financial Report (CAFR).
Received an external unmodified audit opinion that the financial statements fairly state the
financial position of the City.
Future Initiatives
Increase volume of purchase card transactions to maximize the rebate revenues available
to the City, and streamline payment processing for routine purchases.
Online Employee Time Sheet
Purchase Grant Reporting software
Streamline Accounts Payable workflow
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FINANCE DEPARTMENT
Performance Measures
Financial Services - Activity Statement
Preserve the City’s strong financial condition through responsible financial strategies and effective
management of City resources.
Goal: Financially Responsible, High Performance Organization
Outcome #1: Service value for taxes and fees
Comprehensive Annual Financial Statement
The Government Accounting and Standards Board (GASB)
pronouncements for governmental reporting, recognizes that
power rests in the hands of the people. The first objective for
any governmental financial reporting is an accountability that
requires governments to justify the raisings of public resources
and the purpose for which those resources are used.
The Comprehensive Annual Financial Report (CAFR), contains
externally audited financial statements, notes to the financial
statements, and required supplementary information. A
statistical section includes current and nine years of past history
for financials trends, revenue capacity, debt capacity,
demographic and, economic information, and operating
indicators.
DID YOU KNOW?
The City has received the Certificate of Excellence in Financial Reporting for 29 consecutive years.
Outcome #2: Opportunities to become involved in City governance and planning
The Investment Oversight Advisory Commission
Five members from the community meet quarterly to review the City’s investments and insure
that all investments adhere to the City’s investment policy, state and legal requirements, and
recommended best practices for preservation of capital, liquidity, and a reasonable return on
investment. The City has over $26 million in professionally managed investments.
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FINANCE DEPARTMENT
CITY OF DUBUQUE
Summary of Managed Investments at Market Value
As of June 30, 2017
(In hundreds of dollars)
Investment Type
Matures
Less than
1 Year
Matures
1 to 5
Years
Matures
6 to 10
Years
Matures
More than
10 Years TOTAL
Money Market /Mutual Funds/Cash $ 19,449 0 0 0 $ 19,449
US Treasuries 16,132 0 27,028 43,160
Federal Agency Obligations 26,536 158,296 2,299 39,499 226,630
Managed Account Long Term CD 2,500 2,439 0 0 4,939
Corporate Stock 1,003 0 0 0 1,003
$65,620 $160,735 $2,299 $66,527 $295,181
DID YOU KNOW?
The City’s investment policy was re-certified July 2017, by the Association of Public Treasurers
of the United States and Canada.
Outcome #3: Easy, convenient access to City information and services
The City of Dubuque Finance Department’s main goal is to provide meaningful and timely
financial data to satisfy the need for sound fiscal policy and full disclosure. This website
promotes open government and financial transparency by providing a searchable portal of
payments made by the City of Dubuque. Amounts are shown for the current and past five
fiscal years. Information is updated weekly.
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FINANCE DEPARTMENT
Utility Services
Overview
Utility Services is responsible for maintaining positive customer relations for over 24,000
customers. Utility services include water, sewer, stormwater and refuse. Utility Billing staff
work with customers answer questions, schedule service, solve problems and collect
payments. The billing activity manages the customer data base and depository for all utility
billing and parking violations. Bills are computed and issued, and monies are received and
recorded. Staff is available to address customer's service needs and billing inquiries.
Utility Services Funding Summary
FY 2017 Actual FY 2018 Budget
FY 2019
Requested
Expenditures $1,090,521 $1,060,005 $857,201
Resources $1,090,521 $1,060,005 $857,201
Utility Services Position Summary
FY 2019
Finance Director 0.10
Utility Billing Supervisor 1.00
Accountant 0.50
Account Clerk 1 1.00
Cashier 5.00
Water Meter Inspector 0.00
Water Meter Service Worker 0.00
Total FT Equivalent Employees 7.60
Highlights of the Past Year
Purchase of Central Iowa Water Systems (321 new water accounts)
Key West Drive - 5 new water connections
Airport - 17 water connections/18 sewer and water connections
Future Initiatives
WaterSmart
Paymentus online payment software
Superion 17.2 upgrade
Upgrade customer information and billing software
Improvements in E-billing
Addition of new accounts as new subdivisions are completed
Performance Measures
Utility Services - Activity Statement
Provide quality service to utility customer through prompt response to customer requests,
accurate receipting, recording, and safekeeping customer accounts.
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FINANCE DEPARTMENT
Goal: Financially Responsible, High Performance Organization
Outcome #1: Secure City information, including personal information
The Council approved the City’s Identity Theft Prevention Program, in 2008. The policy
establishes procedures to identify “Red Flags” that can detect and prevent or mitigate any
identify theft. The policy and procedures protect the City’s data, and provide the appropriate
response if a violation is detected. The policy establishes procedures to prevent a person from
establishing service under a false name that could lead to identity theft, or gain unauthorized
access to account information. The Red Flag committee, consisting of employees from Legal,
Information Services, and Finance, meets semi-annually to review existing policy, report on
any concerns, and update policy if needed.
DID YOU KNOW?
Approximately 24,000
utility bills are generated
monthly
Outcome #2: Easy, convenient access to City information and services
Empowers the customer to monitor usage, identify leaks, become more
sustainable, and lower their bill. Currently, 4% of our customers utilize
the portal.
This water management website was first implemented in 2013 and
significantly upgraded in late 2017. Free of charge to the customer, the
website allows customers to monitor their water usage hourly, set up
automatic alerts if the water consumption may indicate a leak, and help
customers set a personal goal for water conservation to stay within
their parameters. The upgraded website promotes an interactive
environment that encourages customers to be sustainable with tips and
tools to better manage water usage. More enhancements will become
available so that the customer can get billing and payment history, a
copy of the current bill, and make a payment in a one stop website.
These additional features will encourage more customers to go to the
website and then explore all information available to them.
E-Billing and Billing History Website
The City offers e-billing which allows customers to receive their bill by e-mail. In 1st quarter
2018, an upgraded, and more streamlined option, will be available that should encourage even
higher participation.
Customers receive an e-mail notification that their bill is available and then can login to their
account for further detail.
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FINANCE DEPARTMENT
Customers can scroll through the website to see not only current billing information, but also
past billing history and payments.
Customers can make online payments using a credit or debit card, or by e-check.
DID YOU KNOW?
Customers have
online access to their
current and past
billing, payment and
consumption history
Outcome #3: Customer-focused City service delivery
The City still offers walk in face to face contact for our customers. Some customers prefer the
personal interaction either in person or by phone, even as more and more customers are
switching to the convenience of web based 24 hour access for paying bills, obtaining billing
and payment history, starting and stopping service, or reporting a billing concern.
The customer has multiple options for paying that include the payment counter in City Hall, the
drop box located outside City Hall, US mail service, direct debit to their bank account, or online
website payments.
Coming in 2018, the City is partnering with Paymentus to offer
enhanced online payment options that include scheduling payment
dates and recurring payments
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Recommended Operating Revenue Budget - Department Total
74 - FINANCE DEPARTMENT
Fund Account Account Title
FY16 Actual
Revenue
FY17 Actual
Revenue
FY18 Adopted
Budget
FY19 Recomm'd
Budget
100 42335 MAQ VALLEY ELEC FRANCHISE 0 70,385 0 79,184
100 42340 GAS FRANCHISE FEE 0 942,886 0 990,030
100 42345 ELECTRIC FRANCHISE FEE 0 3,530,308 0 3,971,596
42 - LICENSES AND PERMITS 0 4,543,579 0 5,040,810
100 51178 CREDIT CARD FEE 35,473 39,074 42,000 0
100 51215 PENALTIES 20,724 18,896 20,799 18,891
51 - CHARGES FOR SERVICES 56,197 57,970 62,799 18,891
100 53201 REFUNDS 413 253 0 0
100 53530 SPECIALIZED SERVICES 3,000 3,000 3,000 3,000
100 53605 MISCELLANEOUS REVENUE 464 556 467 510
640 53610 INSURANCE CLAIMS 0 119 0 0
100 53620 REIMBURSEMENTS-GENERAL 11,531 11,839 11,529 11,839
830 53620 REIMBURSEMENTS-GENERAL 518 8 0 0
53 - MISCELLANEOUS 15,926 15,775 14,996 15,349
100 59100 FR GENERAL 6,000 6,000 0 0
100 59610 FR WPC OPERATING 238,112 307,908 374,070 367,615
100 59620 FR STORMWATER OPERATING 222,202 228,334 232,598 233,063
100 59630 FR PARKING OPERATING 76,844 83,072 86,909 84,989
100 59640 FR WATER UTILITY 101 0 201,487 223,540
100 59670 FR REFUSE COLLECTION 328,309 335,701 340,338 336,604
100 59940 FR DMASWA 58,692 59,389 91,912 87,851
59 - TRANSFER IN AND INTERNAL 930,260 1,020,404 1,327,314 1,333,662
74 - FINANCE DEPARTMENT TOTAL 1,002,383 5,637,728 1,405,109 6,408,712
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Recommended Operating Expenditure Budget - Department Total
74 - FINANCE DEPARTMENT
Fund Account Account Title
FY16 Actual
Expense
FY17 Actual
Expense
FY18 Adopted
Budget
FY 19 Recomm'd
Budget
100 61010 FULL-TIME EMPLOYEES 682,533 749,198 789,687 818,721
640 61010 FULL-TIME EMPLOYEES 53,567 55,400 55,421 0
100 61020 PART-TIME EMPLOYEES 80,987 73,803 70,033 71,843
640 61020 PART-TIME EMPLOYEES 36,290 42,316 40,301 0
100 61030 SEASONAL EMPLOYEES 9,553 23,057 12,811 13,005
100 61050 OVERTIME PAY 22,846 3,784 10,574 6,000
640 61050 OVERTIME PAY 718 599 5,548 0
640 61071 HOLIDAY PAY-OVERTIME 284 0 0 0
100 61091 SICK LEAVE PAYOFF 8,758 8,758 1,376 0
100 61092 VACATION PAYOFF 18,411 4,745 0 0
100 61310 IPERS 70,268 75,068 78,861 85,865
640 61310 IPERS 8,114 8,780 9,043 0
100 61320 SOCIAL SECURITY 59,477 61,066 67,664 69,582
640 61320 SOCIAL SECURITY 6,704 7,258 7,746 0
100 61410 HEALTH INSURANCE 209,782 222,600 222,598 200,340
640 61410 HEALTH INSURANCE 32,275 31,800 31,800 0
100 61415 WORKMENS' COMPENSATION 3,138 3,218 3,293 2,844
640 61415 WORKMENS' COMPENSATION 5,520 5,632 6,452 0
100 61416 LIFE INSURANCE 608 677 1,579 700
640 61416 LIFE INSURANCE 55 55 111 0
100 61417 UNEMPLOYMENT INSURANCE 0 2,682 0 0
100 61660 EMPLOYEE PHYSICALS 126 433 126 180
61 - WAGES AND BENEFITS 1,310,014 1,380,929 1,415,024 1,269,080
100 62010 OFFICE SUPPLIES 4,341 3,329 4,428 3,364
640 62010 OFFICE SUPPLIES 108 143 110 0
640 62011 UNIFORM PURCHASES 1,263 1,136 1,296 0
100 62030 POSTAGE AND SHIPPING 163,532 115,163 116,504 120,828
100 62031 PROCESSING MATERIALS 342 683 861 683
640 62033 HAND TOOLS/EQUIPMENT 1,169 475 1,192 0
100 62035 COURIER FEES 3,806 3,795 3,960 3,960
100 62050 OFFICE EQUIPMENT MAINT 2,860 3,565 2,897 3,565
100 62061 DP EQUIP. MAINT CONTRACTS 4,491 4,492 6,374 5,898
100 62070 OFFICE EQUIP RENTAL 27,532 34,636 34,635 34,636
100 62090 PRINTING & BINDING 17,367 17,511 17,748 17,511
100 62110 COPYING/REPRODUCTION 2,018 2,103 2,018 2,103
830 62110 COPYING/REPRODUCTION 18 542 0 0
100 62130 LEGAL NOTICES & ADS 7,611 7,353 6,018 6,435
100 62140 PROMOTION 1,438 4,558 3,365 4,558
100 62170 SUBSCRIPTIONS-BOOKS-MAPS 205 370 259 420
100 62190 DUES & MEMBERSHIPS 2,000 1,628 2,150 1,693
100 62202 OFFICERS BOND 8,273 16,720 8,438 8,390
100 62206 PROPERTY INSURANCE (62)138 143 0
100 62208 GENERAL LIABILITY INSURAN 7,426 7,092 7,447 6,353
640 62208 GENERAL LIABILITY INSURAN 2,222 2,123 2,229 0
100 62214 ELEC FRANCHISE FEE REFUND 444,728 597,076 538,000 671,710
100 62215 GAS FRANCHISE FEE REFUND 37,825 49,781 41,608 52,270
100 62310 TRAVEL-CONFERENCES 979 3,698 7,300 7,300
100 62320 TRAVEL-CITY BUSINESS 1,461 25 880 880
100 62360 EDUCATION & TRAINING 3,855 3,545 6,300 6,300
100 62421 TELEPHONE 1,713 1,367 1,713 1,366
640 62421 TELEPHONE 675 679 675 0
830 62421 TELEPHONE 4,716 8,614 0 0
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Recommended Operating Expenditure Budget - Department Total
74 - FINANCE DEPARTMENT
Fund Account Account Title
FY16 Actual
Expense
FY17 Actual
Expense
FY18 Adopted
Budget
FY 19 Recomm'd
Budget
100 62436 RENTAL OF SPACE 1,512 1,554 1,542 1,554
640 62436 RENTAL OF SPACE 480 480 490 0
640 62511 FUEL, MOTOR VEHICLE 3,728 3,069 3,728 0
640 62521 MOTOR VEHICLE MAINT.2,466 2,443 2,515 0
640 62528 MOTOR VEH. MAINT. OUTSOUR 0 131 938 0
640 62614 EQUIP MAINT CONTRACT 800 771 827 0
100 62660 DATA PROCESSING 72,917 74,439 76,075 78,441
100 62663 SOFTWARE LICENSE EXP 61,648 73,704 97,323 102,835
100 62666 CREDIT CARD CHARGE 85,929 108,850 75,000 30,000
100 62667 INTERNET SERVICES 159 120 120 120
640 62667 INTERNET SERVICES 0 135 240 0
100 62671 MISC OPERATING SUPPLIES 34,979 35,708 36,493 37,628
100 62669 PROGRAMMING 0 494 0 0
100 62699 CASH SHORT AND OVER 495 (2,549)0 0
100 62710 CONTRACTOR SERVICES 50 43 400 400
100 62713 LEGAL SERVICES 279 54 0 0
100 62716 CONSULTANT SERVICES 15,310 12,000 15,500 15,500
100 62722 INVESTMENT MGMT FEES 66,047 63,724 68,000 68,000
100 62723 INVEST-CUSTODIAL FEE 26,938 27,734 27,000 27,000
100 62726 AUDIT SERVICES 31,929 37,280 37,000 37,280
100 62727 FINANCIAL SERVICE FEES 3,252 2,606 4,060 3,108
100 62732 TEMP HELPCONTRACT SERV.10,945 1,549 0 0
62 - SUPPLIES AND SERVICES 1,173,775 1,336,679 1,265,799 1,362,089
100 62724 BOND PAYING AGENT FEE 18,575 20,725 20,150 22,300
627 - CONTRACTUAL SERVICES 18,575 20,725 20,150 22,300
830 63110 STORES-OFFICE 19,072 472,836 194,734 270,000
830 63111 LESS STORES-OFFICE (22,163)(479,952)(194,734)(270,000)
63 - ADMIN/OVERHEAD/STORES GAR (3,091)(7,116)0 0
100 71113 CALCULATORS 362 0 170 170
100 71120 PERIPHERALS, COMPUTER 780 0 0 0
640 71120 PERIPHERALS, COMPUTER 0 248 0 0
100 71123 SOFTWARE 0 0 13,000 0
100 71211 DESKS/CHAIRS 0 610 1,200 1,200
100 72417 CAMERA RELATED EQUIPMENT 1,407 0 0 0
100 72418 TELEPHONE RELATED 736 725 500 950
71 - EQUIPMENT 3,285 1,583 14,870 2,320
400 74111 PRINCIPAL PAYMENT 0 120,000 130,000 135,000
400 74112 INTEREST PAYMENT 0 87,230 72,906 70,306
74 - DEBT SERVICE 0 207,230 202,906 205,306
74 - FINANCE DEPARTMENT TOTAL 2,502,558 2,940,030 2,918,749 2,861,095
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Recommended Expenditure Budget Report by Activity & Funding Source
74 - FINANCE DEPARTMENT
ACCTNG/PAYROLL/TREAS - 74100
FUNDING SOURCE: GENERAL
Account FY17 Actual Expense FY18 Adopted Budget FY19 Recomm'd Budget
CONTRACTUAL SERVICES 20,725 20,150 22,300
EQUIPMENT 453 14,020 1,300
SUPPLIES AND SERVICES 946,997 928,026 1,069,589
WAGES AND BENEFITS 672,064 693,642 705,399
ACCTNG/PAYROLL/TREAS 1,640,239 1,655,838 1,798,588
STORES INVENTORY - 74110
FUNDING SOURCE: STORES/PRINTING
Account FY17 Actual Expense FY18 Adopted Budget FY19 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR 4,497 ——
STORES INVENTORY 4,497 ——
CENTRALIZED MULTIFUNCTION- 74120
FUNDING SOURCE: STORES/PRINTING
Account FY17 Actual Expense FY18 Adopted Budget FY19 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR (6,581)——
SUPPLIES AND SERVICES 9,156 ——
CENTRALIZED MULTIFUNCTION 2,574 ——
CENTRALIZED POSTAGE - 74140
FUNDING SOURCE: STORES/PRINTING
Account FY17 Actual Expense FY18 Adopted Budget FY19 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR 660 ——
CENTRALIZED POSTAGE 660 ——
UTILITY BILL/PARKING TKTS- 74700
FUNDING SOURCE: GENERAL
Account FY17 Actual Expense FY18 Adopted Budget FY19 Recomm'd Budget
EQUIPMENT 882 850 1,020
SUPPLIES AND SERVICES 368,940 323,533 292,500
WAGES AND BENEFITS 557,025 564,960 563,681
UTILITY BILL/PARKING TKTS 926,847 889,343 857,201
METER READS/SERVICE - 74710
FUNDING SOURCE: WATER UTILITY OPERATION
Account FY17 Actual Expense FY18 Adopted Budget FY19 Recomm'd Budget
EQUIPMENT 248 ——
SUPPLIES AND SERVICES 11,586 14,240 —
WAGES AND BENEFITS 151,840 156,422 —
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Recommended Expenditure Budget Report by Activity & Funding Source
74 - FINANCE DEPARTMENT
METER READS/SERVICE 163,674 170,662 —
DEBT SERVICE - 74720
FUNDING SOURCE: DEBT SERVICE
Account FY17 Actual Expense FY18 Adopted Budget FY19 Recomm'd Budget
DEBT SERVICE 207,230 202,906 205,306
DEBT SERVICE 207,230 202,906 205,306
FINANCE DEPARTMENT TOTAL $2,502,554.46 $3,182,808.00 $2,919,049.00
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C I T Y O F D U B U Q U E , I O W A
DEPARTMENT DETAIL - PERSONNEL COMPLEMENT
74 FINANCE DEPARTMENT
FY 2017 FY 2018 FY 2019
FD JC WP-GR JOB CLASS FTE BUDGET FTE BUDGET FTE BUDGET
61010 Full Time Employee Expense
100 2380 GE-42 FINANCE DIRECTOR 1.00 $92,248 1.00 $111,793 1.00 $119,628
100 1360 GE-37 ASSISTANT FINANCE DIRECTOR 1.00 $89,174 1.00 $73,757 1.00 $78,944
100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $71,965 1.00 $73,123 1.00 $74,235
100 1060 GE-30 ACCOUNTANT 2.00 $109,693 2.00 $117,276 2.00 $122,558
100 4160 GE-30 PURCHASING COORDINATOR 1.00 $55,978 1.00 $60,028 1.00 $62,041
640 4980 NA-49 WATER METER INSPECTOR 1.00 $54,567 1.00 $55,421 0.00 $—
100 1020 OE-06 ACCOUNT CLERK I 3.00 $136,656 3.00 $139,742 3.00 $142,428
100 1760 OE-05 CASHIER (FINANCE)5.00 $208,055 5.00 $213,968 5.00 $218,887
TOTAL FULL TIME EMPLOYEES 15.00 $818,336 15.00 $845,108 14.00 $818,721
61020 Part Time Employee Expense
100 3780 GE-28 PAYROLL SPECIALIST 0.70 $37,768 0.70 $38,376 0.70 $38,963
100 4440 GE-25 SECRETARY 0.75 $34,483 0.75 $31,657 0.75 $32,880
640 5040 OE-07
WATER METER
SERVICEWORKER 0.80 $38,370 0.80 $40,301 0.00 $—
TOTAL PART TIME EMPLOYEES 2.25 $110,621 2.25 $110,334 1.45 $71,843
61030 Seasonal Employee Expense
100 2840 NA-38 FINANCE INTERN-SEASONAL 0.49 $12,861 0.49 $12,811 0.49 $13,005
TOTAL SEASONAL EMPLOYEES 0.49 $12,861 0.49 $12,811 0.49 $13,005
TOTAL FINANCE DEPARTMENT 17.74 $941,818 17.74 $968,253 15.94 $903,569
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CITY OF DUBUQUE, IOWA
ACTIVITY PERSONNEL COMPLEMENT SUMMARY
FY 2017 FY 2018 FY 2019
ACCT FD JC WP-GR POSITION CLASS FTE BUDGET FTE BUDGET FTE BUDGET
Accounting/Payroll/Treasury-FT General Fund
10074100 61010 100 2380 GE-42 FINANCE DIRECTOR 0.90 $83,023 0.90 $100,614 0.90 $107,666
10074100 61010 100 1360 GE-37 ASSISTANT FINANCE DIRECTOR 1.00 $89,174 1.00 $73,757 1.00 $78,944
10074100 61010 100 4160 GE-30 PURCHASING COORDINATOR 1.00 $55,978 1.00 $60,028 1.00 $62,041
10074100 61010 100 1020 OE-06 ACCOUNT CLERK I 2.00 $90,662 2.00 $93,007 2.00 $95,159
10074100 61010 100 1060 GE-30 ACCOUNTANT 1.50 $85,462 1.50 $86,168 1.50 $90,729
Total 6.40 $404,299 6.40 $413,574 6.40 $434,539
Accounting/Payroll/Treasury-PT General Fund
10074100 61020 100 3780 GE-28 PAYROLL SPECIALIST 0.70 $37,768 0.70 $38,376 0.70 $38,963
10074100 61020 100 4440 GE-25 SECRETARY 0.75 $34,483 0.75 $31,657 0.75 $32,880
Total 1.45 $72,251 1.45 $70,033 1.45 $71,843
Accounting/Payroll/Treasury-Seasonal General Fund
10074100 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.49 $12,861 0.49 $12,811 0.49 $13,005
Total 0.49 $12,861 0.49 $12,811 0.49 $13,005
Utility Billing/Parking Tickets- FT General Fund
10074700 61010 100 2380 GE-42 FINANCE DIRECTOR 0.10 $9,225 0.10 $11,179 0.10 $11,962
10074700 61010 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $71,965 1.00 $73,123 1.00 $74,235
10074700 61010 100 1060 GE-30 ACCOUNTANT 0.50 $24,231 0.50 $31,108 0.50 $31,829
10074700 61010 100 1760 OE-05 CASHIER (FINANCE)5.00 $208,055 5.00 $213,968 5.00 $218,887
10074700 61010 100 1020 OE-06 ACCOUNT CLERK I 1.00 $45,994 1.00 $46,735 1.00 $47,269
Total 7.60 $359,470 7.60 $376,113 7.60 $384,182
Meter Reads/Service - Water Fund
64074710 61010 640 4980 NA-49 WATER METER INSPECTOR 1.00 $54,567 1.00 $55,421 0.00 $—
64074710 61020 640 5040 OE-07 WATER METER SERVICEWORKER 0.80 $38,370 0.80 $40,301 0.00 $—
Total 1.80 $92,937 1.80 $95,722 0.00 $—
TOTAL FINANCE DEPARTMENT 17.74 $941,818 17.74 $968,253 15.94 $903,569
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1
City Council Budget Hearing
Thursday, February 8, 2018
Jean Nachtman, CPA, CPFO-Finance Director
Tami Lansing, CPA, CPFO-Asst. Finance Director
Rose Hoerner-Utility Billing Supervisor
2
PLANNING
The Finance Department works with all City
Departments and Divisions to ensure all
internal and external reporting is relevant,
accurate and timely.
The complete ‘smart’ water meter change
out allows us to provide timely and accurate
readings and billings to our over 24,000
utility customers
PEOPLE
The Finance Department communicates
to the citizens, bond holders, financial
institutions and state agencies through
the comprehensive annual report and
required state reporting, the financial
position of the City.
The Utility Billing Department
communicates to the citizens through
direct contact, phone and monthly
newsletters.PARTNERSHIPS
To meet the standards of external reporting, the
Finance Department works with the State of Iowa
as well as our external auditor, bond counsel,
financial advisor, investment managers and local
financial institutions, insurance providers and the
Budget Office.
Utility billing staff works with the Landlord
Association, County Treasurer and several social
service organizations within the community.
SUCCESS IS ABOUT PEOPLE, PLANNING AND
PARTNERSHIPS LEADING TO OUTCOMES
3
Finance Director
Assistant Finance
Director
Purchasing
Coordinator
2 Full Time
Accountants
2 Full Time
Account
Clerks
PT Payroll
Specialist PT Intern
Part Time Confidential
Account Clerk
Utility Billing
Supervisor
Utility
Account
Clerk
5 Full Time
Cashiers
4
FINANCE
Preserve the City’s strong financial condition
through responsible financial strategies and
effective management of City resources
5
FINANCE
•Maintain public confidence
•Invest funds for safety,
liquidity & return
•Offer electronic options for
efficiencies & sustainability
•Provide on-line access:
Open Expenses
6
FINANCE
•GFOA Certificate of Excellence for Financial
Reporting
•Unmodified audit opinion
•Investment Policy Recertified
7
UTILITY BILLING
Provide quality service to utility customer through
prompt response to customer requests, accurate
receipting, recording, and safekeeping customer
accounts
8
UTILITY BILLING
•TOOLS
•AMR READINGS
•E-BILLINGS
•ONLINE PAYMENTS
9
Coming Soon: The WaterSmart Portal
Leak Alerts
Paperless eBilling
Online Quick Pay
Auto Pay
View your water usage, checks for leaks, and set-up alerts
thorough WaterSmart Portal
Hate paper clutter? Get rid of it by enrolling in eBill
and have instant access to current and past bills.
Have real-time access to account information and pay
your bill in seconds with ease.
Sign up for AutoPay to have your bill automatically
deducted from your bank account. No need to mail in a
check.
10
11
UTILITY BILLING
•Paymentus -Improved online payment system
•Compatible with more devices allowing an
improved customer experience
•Integrates with WaterSmart portal promoting
full customer engagement
12
13
Bid
Purchase
EPayment
14
Grant Management Software
•RFP Spring 2018
•Installation Summer 2018
15