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Fiscal Year 2018 State of Iowa Annual Financial Report Copyrighted November 19, 2018 City of Dubuque Consent Items # 9. ITEM TITLE: Fiscal Year 2018 State of lowa Annual Financial Report SUMMARY: City Manager recommending approval of the official document for the City of Dubuque's Fiscal Year 2018 Annual Financial Report. SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Approve ATTACHMENTS: Description Type FY18 State of lowa Annual Financial Report-NNM City Manager Memo Memo Staff Memo Staff Memo Fiscal Year 2018 State of lowa Annual Financial Report Staff Memo THE CITY OF Dubuque � AIFA�erlwGh UB E '�� III► Masterpiece on the Mississippi Z°°'�w'2 7A13 2017 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Fiscal Year 2018 State of lowa Annual Financial Report DATE: November 13, 2018 Finance Director Jean Nachtman is recommending City Council approval of the official document for the City of Dubuque's Fiscal Year 2018 Annual Financial Report. I concur with the recommendation and respectfully request Mayor and City Council approval. �� � ��� Mic ael C. Van Milligen��—� MCVM:jh Attachment cc: Crenna Brumwell, City Attorney Teri Goodmann, Assistant City Manager Cori Burbach, Assistant City Manager Jean Nachtman, Finance Director THE CITY OF Dubuque �" ui��ne�eiry DUB E ��I,I��' Masterpiece on the Mississippi Z°°' w'Z 2013 2017 TO: Michael C. Van Milligen, City Manager FROM: Jean Nachtman, Finance Director SUBJECT: Fiscal Year 2018 State of lowa Annual Financial Report DATE: November 9, 2018 The City of Dubuque's Fiscal Year 2018 Annual Financial Report (AFR) is attached. The AFR is prepared on a cash basis consistent with the annual budget. The City is required to publish the first page of this report before filing the report with the State Auditor's Office. The Dubuque Telegraph Herald will publish this report on Friday, November 23, 2018. There is no statutory requirement for the City Council to approve the AFR or pass a resolution prior to publication and filing. However, when possible, City Council review and approval of this official document is recommended. The report, with a Certification of Publication, must be filed with the Auditor of the State of lowa pursuant to the Code of lowa Section 384.22 by December 1, 2018. Should you have any questions on the attached report, please feel free to contact me. Thank you. cc: Jenny Larson, Budget Director Enc (1) Fon F-66 (IA -2) (7-13-2018) STATE OF IOWA 2018 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2018 DUBUQUE CITY OF DUBUQUE , IOWA 16203100700000 Finance Director 50 W 13th St. Dubuque, IA 52001 DUE: December 1, 2018 • (Please correct any error in name, address, and ZIP Code) WHEN Mary Mosiman, CPA COMPLETED, Office of Auditor of State PLEASE Lucas State Office Building RETURN TO 321 E. 12th Street, 2nd Floor Des Moines, IA 50319 NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal agencies. ALL FUNDS Item description Governmental (a) Proprietary (b) Total actual (c) Budget (d) Revenues and Other Financing Sources Taxes levied on property ,, 25,062,297 25,062,297 25,062,297 Less: Uncollected property taxes -levy year 1,687,186 1,687,186 0 Net current property taxes 23,375,111 23,375,111 25,062,297 Delinquent property taxes 1,709 1,709 0 TIF revenues 12,026,651 12,026,651 11,903,432 Other city taxes 13,218,248 0 13,218,248 17,864,134 Licenses and permits 6,616,799 7,830 6,624,629 1,506,032 Use of money and property s 14,093,383 234,509 14,327,892 13,970,309 'Intergovernmental 34,489,714. 5,531 099 40,020,813 78,436,174 Charges for fees and service s,1 5,908,628 32,787,241 38,695,869 42,881,139 Special assessments 169,950 0 169,950 30,000 Miscellaneous .._ 3,197,621 5,686,063 8,883,684 8,375,623 :: Other financing sources,including transfers In • 28,893,583 14,757 822 43,651,405 54,492,651 Total revenues and other sources 141,991,397 59,004,564 200,995,961 254,521,791 Expenditures and Other Financing Uses Public safety `,i - 28,573,783 0 28,573,783 29,787,146 Public works 11,650,313 0 11,650,313 13,981,493 Health and social service's . ( 854,144 0 854,144 943,516 Culture and recreation i 11,836,364 0 11,836,364 12,846,334 Community and economic development' . = 14,75,E 9i,, ,39 0 14 753,939 14,676,824 General government I 9,124,758 0 9,124,758 9,587,835 Debt service 12,775,123 0 12,775,123 16,587,436 Capital projects 28;749,793 0 28,749,793 71,146,986 Total governmental activities expenditures 118,318,217 0 118,318,217 169,557,570 _ .Business type activities 0 51,139,963 51,139,963 84,424,646 :Total ALL expenditures 118,318,217 51,139,963 169,458,180 253,982,216 Other financing uses, including transfers out 23,616,288 5,119,989 28,736,277 33,594,265 Total ALL expenditures/And other financing uses 141,934,505 56,259,952 198,194,457 287,576,481 Excess revenues and other sources over (Under) Expenditures/And other financing uses 56,892 2,744,612 2,801,504 -33,054,690 Beginning fund balance July 1, 2017 51,991,578 20,549,286 72,540,864 73,150,947 Ending fund balance June 30, 2018 52,048,470 23,293,898 75,342,368 40,096,257 Note - These balances do not include $ 5,469,346 held in non -budgeted internal service funds; $ held in Pension Trust Funds; $ held in Private Purpose Trust funds and $ 12,757,128 held in agency funds which were not budgeted and are not available for city operations. Indebtedness at June 30, 2018 Amount- Omit cents Indebtedness at June 30, 2018 Amount - Omit cents General obligation debt $ 89,340,000 Other long-term debt $ 0 Revenue debt $ 165,866,091 Short-term debt $ 0 TIF Revenue debt $ 0 General obligation debt limit $ 209,368,563 CERTIFICATION ,7 THE FOREGOING REPORT IS CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF Signature o ele -' .^_.m �r — > / Date Published)Posted 11-23-2018 Mark (x) one ® Date Published ❑ Dete Posted Printed nam=, ofcity cler - Kevin S. Firnstahln Telephone —► Area Code 563 Number 589-4121 Extension Signature of Mayo other City Iola! (, me and Title ki, 4,Mayor Date signed 11/19/2018 PLEASE PUBLISH THIS PAGE ONLY STATE OFIOWA 16203100]00000 2018 Finance Director FINANCIAL REPORT 50 W 13th St. FISCAL VEAR ENDED Dubuque,IA 52001 JUNE 3Q 2018 CITV OF DUBUQUE ,IOWA ALLFUNDS Item descnption Govemmental Propnetary Total acNal Budget (a) (b) (c) (d) Revenues antl OtherFinancing Sources TaxesleviedonpropeRy 25,06229] 25,06229] 25,06229] Less�.Uncollected propeRytaxeslevy year 1,68]186 1,68],186 0 Net wrrent property taxes 23 3]5111 23 3]5,111 25,062 29] DelinquentpropeRytaxes 1]09 1]09 0 TIF revenues 12p26 651 12p26,651 11,903,432 Otheratytaxes 13218248 0 13218248 1],864,134 LicensesandpertniG 6,616,]99 ],830 6,624,629 1,506,032 Useofmoneyandpmperty 14,093383 234,509 1432],892 13,9]0309 Intergovemmental 34,489,]14 5531,099 40p20,813 ]8,436,1]4 Chargesforfaesandservice 5908,628 32,]8],241 38,695,869 42,881,139 Speaalassessments 169950 0 169950 30,000 Miscellaneous 3,19],621 5,686,063 8,883,684 8,3]5,623 Otherfinanangsources,indudingtransfarsin 28,893583 14,]5],822 43,651,405 54,492,651 Totalrevenuesantlothersources 14199139] 59,004,564 200995961 254,521,]91 Expentlitures antl OtherFinancing Uses Publicsafaty 285/3]83 � 0 � 285/3]83 2978]146 Publicworl¢ 11,650313 0 11,650313 13,981,493 Healthandsoaalservices 854,144 0 854,144 943516 CUINreandrecreafion 11,836364 0 11,836364 12,846334 Communityandeconomicdevelopment 14,]53939 0 14,]53939 14,6]6,824 General govemment 9,124,]58 0 9,124,]58 9,58],835 Debtservice 12,]]5,123 0 12,]]5,123 16,58],436 Capitalprojects 28,]49,]93 0 28,]49,]93 ]1146986 otalgovernmentalactivitiesexpentlitures 11831821] 0 11831821] 169,55]5]0 Businesstypeactivities 0 51,139,963 51,139963 84,424,646 TotalALLexpentlitures 11831821] 51,139,963 169,458,180 253,98?216 Otherfinananguses,indudingtrznsfersout 23,616288 5,119,989 28,]362]] 33,594265 TotalALLexpentlitures/Antlotherfnancinguses 141934505 56259,952 198,194,45] 28],5]6,481 Excess revenues antl othersources over(untler) Expentlitures/Antlotherfinancinguses 56,892 ?]44,612 2,801504 -33,054,690 BeginningNndbalanceJuly1,201] 519915]8 20549,286 ]2540,864 ]315094] EndingfundbalanceJune3Q2018 52,048,4]0 23293,898 ]5342368 40,09625] o e- ese aances o no mcu e $5,469346 held in non-0udgeted intemal service Nnds�, $0 heldinPensionTmstFunds�, $0 heldinPnvatePurposeTmstFundsand $12,]S/,128 held in agency funds which were not budgeted and are not available ror ciry operations. Indebtedness at June 3Q 2018 General obligation debt $89340,000 Otherlongfertn debt $0 Revenue debt $165,866,091 Shortfertn debt $0 IF Revenue debt $0 �'�.GenerzlObligafionDebtLimit $209,368563 ^ SELECT ONLY ONE Pdfll REVENUEHNDOTHERFIN4NCINGSOURCESFORYEHRENDEDJUNE30,2018 CINOFDUBUQUE 1 IGAAP �NON-GAAP = CASHBASIS Indicete by entering an X in the appropriate box on this sheet ONLY Total Special TlFspecial Capital gwernmental GRP.NDTOTAL Line Item description General revenue revenue DeM service projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line Na (a)through(�) (�and(h)) No. a b c d e h i 1 Sec[ionA-TAXES 1 2 Taxes levietl on ro ert 20 497 801 4 349 930 214 566 25 062 297 25 062 297 2 3 Less:Uncollected ro e ta�ces-Lev ear 1 385 361 288 529 13 296 1 687 186 1 687 186 3 4 Netcurrent ro ert taxes 19112440 4061401 201270 0 23375111 T01 23375111 4 5 Delin uent ro ert taxes 1 046 252 411 1 709 T01 1 709 5 6 To[al ro e [ax 19 113 486 4 061 653 201 681 0 0 23 376 820 23 376 820 6 7 TF revenues 12 026 651 12 026 651 T01 12 026 651 7 O[her city[axes 8 Utilit tax re lacement excise ta�ces 735 224 155 863 6 577 897 664 T15 897 664 8 9 Utilit 6anchise tau Cha er 3642 Code of lowa 0 T15 0 9 10 Parimutuelwa erta�c 35951 35951 C30 35951 10 11 Gamin wa er tax 578 715 578 715 C30 578 715 11 12 Mobilehometa�c 44301 9463 401 54165 T19 54165 12 13 HoteUmotel ta�c 2 276 763 2 276 763 T19 2 276 763 13 14 Other local o ion ta�ces 4 687 495 4 687 495 9 374 990 T09 9 374 990 14 15 TOTALO7HERpTYTAXES Q35Q449 165,326 Q978 4,6W,495 0 13,21Q248 0 13,21Q248 15 i6 Sec[ionB-LICENSESANDPERMTS Q052,770 564,029 Q61Q799 7,830 T29 Q624,629 i6 17 Sec[ion C-USE OF MONEY AND PROPERTY 17 18 Interest 511,451 99,966 184,209 17,237 201,540 5,204 1,019,607 225,896 U20 1,245,503 18 19 Rentsandr akies 11,897,585 19,270 11,91Q855 Q613 U40 11,925,468 19 20 Othermiscellaneoususeofmone and ro e 44Q910 70Q793 0 1,218 1,i5Q921 U20 1,i5Q921 20 21 0 0 21 22 TOTAL USE OF MONEY AND PROPERTY 12 857 946 806 759 184 209 17 237 222 028 5 204 14 093 383 234 509 14 327 892 22 23 23 24 Sec[ion D-INTERGOVERNMENTAL 24 25 25 26 Fetleral ran[s antl reimbursemen[s 26 27 Federal rants 463,626 3,822,617 Qi5Q540 iQ43Q783 4,13Q9W B89 14,575,770 27 28 Communit develo mentblock rants 1,201,979 1,201,979 B50 1,201,979 28 29 Housin andurbandevelo ment Q464,358 Q464,358 B50 Q464,358 29 30 Publicassistance rants iQ631 iQ631 13,018 B79 29,649 30 31 Pa ment in lieu of taxes 0 B30 0 31 32 0 0 32 33 To[alFetleral ran[santlreimbursemen[s 48Q257 11,48Q954 0 Qi5Q540 0 iQ119,751 4,152,005 22,271,756 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40 Con[inuetl on neM page ContinuetlonrreMpage Page2 FORM F-66Qh2)(7-1&2018) REVENUEHNDOTHERFINHNCINGSOURCESFORYEHRENDEDJUNE30,2018--Con[inued CINOF DUBUQUE ❑GAAP ❑X NON-GAAP = CASHBASIS Total TlFspecial gwernmental GRP.NDTOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line Na (a)through(�) (�and(h)) No. a b c e h i 41 Sec[ionD-IN7ERGOVERNNENTAL-COMinuetl - 41 42 '.. '�, 42 43 S[a[e sharetl revenues ' '�. �'.. �'.. 43 44 Road use taues 7 353 913 '��.. 7 353 913 C46 7 353 913 44 45 '�. '�. 45 46 .,.... .,,. 46 47 '�... '�., 47 48 O[her s[a[e ran[s antl reimbursemen[s 48 49 State rants 333 299 286 986 ''��. 3 930 113 4 550 398 1 017 620 C89 5 568 018 49 50 lowa De artment of Trans ortation 528 762 528 762 268 331 C89 797 093 50 51 lowa De artment of Natural Resources 0 C89 0 51 52 lowa Economic Develo ment FWthorit 0 C89 0 52 53 CEBA rants 0 C89 0 53 54 Commercial&Industrial Re lacement Claim 844 093 179 204 707 005 9 402 1 739 704 C89 1 739 704 54 55 Milita Tau Credit 8 899 1 889 - 80 10 868 10 868 55 56 M&C Re lacement 79 796 79 796 79 796 56 57 Homestead 625 789 132 858 ''��. 5 656 764 303 764 3W 57 58 DSC 23045 6076 '�. 3W 29424 29424 58 59 BPTC 635 151 134 845 '�. 6 959 776 955 776 955 59 60 To[al s[a[e 2 550 072 8 095 771 707 005 22 400 4 458 875 0 15 834 123 1 285 951 17 120 074 60 61 '�. '�. 61 62 Local raMs antl reimbursemeMs 62 63 Coun contributions 456146 456146 � 93143 549289 63 64 Library service 0 D89 0 64 65 Townshi contributions 0 D89 0 65 66 Fire/EMT service 79,694 79,694 D89 79,694 66 67 0 D89 0 67 68 0 0 68 69 0 0 69 70 To[allocal reMsantlreimbursemeMs 535,840 0 0 0 0 0 535,840 93,143 62Q983 70 71 TOTALINTERGOVERNMENTAL�Sumoflines33,60,antl70) 3,S6Qi69 19,584,725 707,005 22,400 iQ609,415 0 34,489,714 5,531,099 4Q02q813 71 72 Sec[ion E-CHARGES FOR FEES AND SERVICE - 72 73 Water iQ437 �iQ437 Q641,220 A91 Q657,657 73 74 Sewer 23,739 23,739 12,449,282 A80 12,473,021 74 75 Electric 0 A92 0 75 76 Gas 25,389 25,389 A93 25,389 76 77 Parkin 270 270 2,784,709 A60 2,784,979 77 78 FVr ort 2,639,610 57801 �'�. i6Q716 2,BSQ127 Fl01 2,BSQ127 78 79 Landfill/ arba e 0 4,161,100 A81 4,161,100 79 80 Hos ital 0 A36 0 80 ContinuetlonrreMpage Page3 FORM F-66Qh2)(7-1&2018) REVENUEHNDOTHERFINHNCINGSOURCESFORYEHRENDEDJUNE30,2018--Con[inued CITYOF DUBUQUE ❑GAAP �NON-GAAP = CASHBASIS Total TlFspecial governmental GRP.NDTOTAL Line Item description General Special revenue revenue DeM service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line Na (a)through(�) (�and(h)) No. a b c e h i 81 Sec[ion E-CHARGES FOR FEES AND SERVICE-continuea 81 82 Transit 0 � 401,456 A94 401,456 82 83 CableTV 0 T15 0 83 84 Internet 0 A03 0 84 85 Tele hone 0 A03 0 85 86 Housin authori 0 A50 0 86 87 Stormwater 0 4,252,785 A80 4,252,785 W 88 Other '�. 88 89 Nursin home 0 A89 ��0 89 90 Policeservicefees 11Q678 11Q678 A89 11Q678 90 91 Prisoner care 0 A89 0 91 92 Fire service char es 0 A89 0 92 93 FVnbulancechar es 1,i6Q229 1,i6Q229 A89 1,i6Q229 93 94 Sidewalkstreetre airchar es 22,896 3424 '��.. 2Q320 FA4 2Q320 94 95 Housin and urban renewal char es 9Q393 9Q393 A50 9Q393 95 96 River ort and terminal fees 0 A87 0 96 97 Publicscales 0 A89 0 97 98 Cemete char es 0 A03 0 98 99 Librar char es 25,054 25,054 A89 25,054 99 100 Park,recreatioq and cukural char es 1,51Q592 11 678 '�. 1,53Q270 415 A61 1,53Q685 100 101 Mimalcontrolchar es 0 A89 0 101 102 O[herchar es-Speci�y iQ825 iQ825 9Q274 113,099 102 i W i Q897 i Q 897 i Q 897 103 104 TOTALCHARGESFORSERVICE 5,675,009 72,903 0 0 i6Q716 0 5,90Q628 32,7W,241 3Q695,869 104 105 105 106 Sec[ionF-SPECIALASSESSMENTS 169,950 � 169,950 U01 169,950 106 107 Sec[ion G-MSCELLANEOUS - 107 108 Contributions 41Q156 � 273,658 � 3,819 693,633 � 207,535 U99 901,168 108 109 De ositsandsales/fueltaurefunds 3Q959 BQ202 53,465 248 i8QW4 3Q306 U99 217,180 109 110 Sale of ro e and merchandise 0 U11 0 110 111 Fines 455,2W 455,2W 317,791 U30 773,078 111 112 Internalservice char es 1,105,536 1,105,536 3,833,226 NR 4,93Q762 112 113 Othermiscellaneous-S cA 424,778 12Q284 211,229 762,291 1,291,205 2,053,496 113 114 0 0 114 115 0 0 115 116 0 0 116 117 0 0 117 118 0 0 118 119 0 0 119 120 TOTAL MSCELLANEOUS 2 440 716 488 144 0 0 268 513 248 3 197 621 5 686 063 8 883 684 120 ContinuetlonrreMpage Page4 FORM F-66Qh2)(7-1&2018) REVENUEHNDOTHERFINHNCINGSOURCESFORYEHRENDEDJUNE30,2018--Con[inued CINOF DUBUQUE ❑GAAP �NON-GAAP = CASHBASIS Total TlFspecial gwernmental GRANDTOTAL Line Item description General Special revenue revenue DeM service Capital projects Permanent (Sum ofcols. Proprietary Code (Sum ofcols. Line Na (a)through(�) (�and(h)) No. a b c d e h i TOTAL ALL REVENUES(Sum of lines 6,7,15,16,22 �p� 7f,fOq f06,arM f20J SQ064,545 25,913,489 12,917,865 24Q296 15,94Q167 5,452 113,097,814 44,24Q742 157,344,556 121 122 122 123 Sec[ion H-O7HER FINANpNG SOURCES� '�. 123 124 Proceedsofca italassetsales 15,483 64,362 2,731,201 3,500 2,814,546 7,866 NR 2,822,412 124 125 Proceedsoflon termdebt F�.rlutlingTlFintamelbonowing 1,41Q240 111,616 1,529,856 iQ562,860 NR 12,092,716 125 126 Proceeds of antici ato warrants or other short-term debt 0 A89 0 126 127 R ulartrensfersinarMiMedurMbans iQ245,655 358065 �'�, 4,532,166 1,101,829 0 iQ237,715 3,605,066 19,842,781 127 128 IMernalTlFbansarMtrens(ersin 529,884 21Q000 0 QSBQ669 974,913 Q311,466 582,W0 Q893,496 128 129 0 0 129 130 0 0 130 131 TOTALOTHERFINANqNGSOURCES iQ791,022 64Q427 2,731,201 12,539,075 2,191,858 0 2Q893,583 14,757,822 43,651,405 131 TOTAL REVENUES excep[for beginning balances 132 Sumoflinesl2fantl131 6Q855,567 2Q553,916 15,649,066 12,7W,371 iQ14Q025 5,452 141,991,397 59,004,564 20Q995,961 132 133 133 134 Be innin funtlbalanceJul �7,2077 13,OBQ497 9,883,759 � Q25Q426 24Q527 22,435,288 81,081 51,991,578 2q549,286 72,54q864 134 135 135 TOTALREVENUESANDOTHERFINANCINGSOURCES (Sum 136 Wlirres132arM134) 81,942,064 3Q437,675 21,905,492 13,W5,898 4Q575,313 BQ533 193,982,975 79,553,850 273,53Q825 136 137 137 138 ''��. 138 139 �'.. 139 140 ��'.. 140 141 �''�.. 141 142 �'�. 142 143 ..'�. 143 144 .'.. 144 145 .'.. 145 146 �''... 146 147 �'�.. 147 148 ��'.. 148 149 �''�.. 149 150 '��. 150 151 ..'�. 151 152 .'.. 152 153 '��. 153 154 '�... 154 155 ' 155 156 '��. 156 157 ..''�.. 157 158 158 159 ���'�. 159 ContinuetlonrreMpage PageS FORM F-66Qh2)(7-1&2018) EXPENDITURESHNDOTHERFINHNCINGUSESFORFISCHLYEHRENDEDJUNE30,2018 CITYOFDUBUQUE ❑GAAP �NON-GAAP = CASHBASIS Total Special TIF special gwernmental GRAND TOTAL Line Item description General revenue revenue DeM service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line Na (a)through(�) col.(g)) No. a b c d e h i 1 Sec[ionA—PUBLICSAFETY 1 2 Police de artmenUCrime revention 14 605 648 29 913 14 635 561 �. E62 14 635 561� 2 3 Jail 0 �'�. E04 0 3 4 Emer enc mana ement 1,527,583 1,527583 '��. E89 1,527,583 4 5 Floodcontrol 185427 185427 '��. E59 185427 5 6 Firede artment 9,262,545 9,262545 '��. E24 9,262,545 6 7 Ambulance 1,922,279 1,922279 �'�. E32 1,922,279 7 8 Buildin insections 752W5 0 752875 :''��. E66 752875 8 9 Miscellaneous rotective services 0 0 - E66 0 9 10 Animal control 287,513 2W 513 '��. E32 287,513 10 11 Other ublic safet 0 '�. E89 0 11 12 0 0 12 13 0 0 13 14 TOTAL PUBLIC SAFETY 28 543 870 29 913 0 0 0 28 573 783 28 573 783 14 15 Sec[ionB—PUBLICWORKS 15 i6 Roads brid es sidewalks 1226376 �3510084 4736460 �. E44 4736460 i6 17 Parkin meter and off-street 0 - E60 0 17 18 Streetli htin 437,010 437010 '��. E44 437,010 18 19 Traffc control safet 18 586 18 586 '�. E44 18 586 19 20 Snowremwal 1155649 1,155649 ''�.. E44 1,155,649 20 21 Hi hwa en ineerin 0 � E44 0 21 22 Street deanin 752 768 752 768 :�'�. E81 752 768 22 23 Air ort ifnotanenter rise 4,302,970 4,302970 �'��. E01 4,302,970 23 24 Garba e ifnotanenter rise 0 - E81 0 24 25 Other ublicworks 246W0 246870 :�'�. E89 246870 25 26 PublicWorksAdministration 0 0 26 27 En ineerin Mana ementServices 0 0 27 28 TOTALPUBLICWORKS Q231,812 5418501 0 0 0 11,650313 11,65Q313 28 29 Sec[ion C—HEALTH AND SOCIAL SERVICES 29 30 Welfare assistance 0 ��. E79 � 0 30 31 Cit hos ital 0 ''��. E36 0 31 32 Pa ments to rivate hos itals 0 :''��. E36 0 32 33 Health re ulation and ins ections 46Q252 225 468477 '�. E32 46Q477 33 34 Water,air,and mos uito control 0 '�. E32 0 34 35 Communi mental health 0 '�. E32 0 35 36 Otherhealthandsocialservices 375,667 10000 385667 ''�.. E79 385,667 36 37 0 0 37 38 0 0 38 39 TOTAL HEALTH AND SOCIAL SERVICES 843 919 10 225 0 0 0 854 144 854 144 39 40 Sec[ionD—CULTUREANDRECREATION '�.. 40 41 Libra services 3,364,682 � 163271 3,527953 . E52 3,527,953 41 42 Museum band theater 0 0 0 '�. E61 0 42 43 Parks 3,293,767 3,293 767 �', E61 3,293,767 43 44 Recreation 3,087,198 134789 3,221987 '��. E61 3,221,9W 44 45 Cemete 0 '�. E03 0 45 46 Communi center,zoq marina,and auditorium 1,472,012 1,472 012 '�. E61 1,472,012 46 47 Othercultureandrecreation 32Q645 320645 ''��. E61 32Q645 47 48 0 0 48 49 0 0 49 50 TOTAL CULTURE AND RECREATION 11 538 304 298 O60 0 0 0 11 836 364 11 836 364 50 Continuetl on nezt page Page 6 FORM F-66QA-2)(7-18-2018) EXPENDITURESHNDOTHERFINHNCINGUSESFORFISCHLYEHRENDEDJUNE30,2018--Con[inued CINOF DUBUQUE ❑GAAP �NON-GAAP = CASHBASIS Total Special TIF special Capital governmental GRFW D TOTAL Line Item description General revenue revenue Debt service projects Permanent (Sum of cols. Proprietary Code (Sum of Line Na (a)through(�) col.(g)) No. a b c d e h i 51 Sec[ionE—COMMUNITYANDECONOMICDEVELOPMENT 51 52 Communi beautification � SQi66 � 83,956 14Q122 . E89 14Q122 52 53 Economicdevelo ment 2,i5Q343 4,225,984 Q384,327 �'�. E89 Q384,327 53 54 Housin and urban renewal 890 676 6 519 723 7 410 399 ''��. E50 7 410 399 54 55 Plannin andzonin 819,091 819,091 '��. E29 819,091 55 56 Other communi and economic develo ment 0 '��. E89 0 56 57 TIF Rebates 0 '��. E89 0 57 58 0 0 58 59 TOTAL COMMUNITY AND ECONOMIC DEVELOPMENT 3 924 276 6 603 679 4 225 984 0 0 0 14 753 939 14 753 939 59 60 Sec[ionF—GENERALGOVERNMENT 60 61 Ma or council and ci mana er 2 344 076 � 290 134 2 634 210 ��. E29 2 634 210 61 62 qerk,Treasurer,financial administration 3,294,385 0 3,294,385 �'�, E23 3,294,385 62 63 Elections 0 0 � E89 0 63 64 Le al services and ci attorne 911 245 911 245 .:�'�. E25 911 245 64 65 Cit hall and eneral buildin s 75Q728 75Q728 �'�. E31 75Q728 65 66 Tort liabili 3 3 - E89 3 66 67 Other eneral overnment 1270326 257861 1528187 '��. E89 1528187 67 68 0 0 68 69 0 0 69 70 TOTALGENERALGOVERNMENT Q57Q760 547998 0 0 0 9,124,758 9,124,758 70 71 Sec[ion G—DEBT SERVICE 0 12 739 330 0 12 739 330 12 739 330 71 72 Financialconsultantfees 35,793 35,793 35,793 72 73 0 0 73 74 TOTALDEBTSERVICE 0 0 0 12,775,123 0 0 12,775,123 12,775,123 74 75 Sec[ion H—REGULAR CAPITAL PROJECTS — S ecil 0 75 76 1,903,802 8654728 iQ122,907 2Q681,437 2Q681,437 76 77 0 0 77 78 Sub[o[alRe ularCa i[alPro'ec[s 1,903,802 8654728 0 iQ122,907 0 2Q681,437 2Q681,437 78 79 —TF CAPITAL PROJECTS — S ecif 0 79 80 � 68356 0 � �� 6Q356� 6Q356� 80 82 Sub[o[al TIF Capi[al Projec[s 0 68 356 0 0 0 6Q356 6Q356 82 83 TOTAL CAPITAL PR0.IECTS 1 903 802 8 723 084 0 18 122 907 0 28 749 793 28 749 793 83 84 TOTAL GOVERNMENTAL ACTNITIES EXPENDITURES 61 562 743 21 631 460 � 4 225 984 � 12 775 123 � 18 122 907 � 0 118 318 217 118 318 217 84 � 85 (Sum of lines 14,28,39,50,59,70,74,83) 85 86 86 TIF Rebates are expended out of the TIF Speaal Revenue Fund within the Communiry and Economic Development pmgram's activity"Other Continuetl on nezt page Page 7 FORM F-66QA-2)(7-18-2018) EXPENDITURESHNDOTHERFINHNCINGUSESFORFISCHLYEHRENDEDJUNE30,2018--Con[inued CINOF DUBUQUE ❑GAAP �NON-GAAP = CASHBASIS Total current Special TIF Special Capital Permanent governmental GRAND TOTAL Line Item description General revenue revenue Debt service projects Fund (Sum of cols. Proprietary Code (Sum of Line Na (a)through(�) coL(h)) No. a b c d e h i 87 Sec[ionl—BUSINESSTYPEACTVITES 87 88 Water—Currento eration 5,i6Q348 E91 � 5,i6Q348 88 89 Ca ital outla 4 691 510 G91 4 691 510 89 90 DebtService 2,SSQ707 F91 2,SSQ707 90 91 Sewerandsewa edis osal—Currento eration 5,084,561 E80 5,084,561 91 92 Ca ital outla 2 014 241 G80 2 014 241 92 93 DebtService Q131,146 F80 Q131,146 93 94 Electric—Currento eration E92 0 94 95 Ca ital outla G92 0 95 96 Debt Service F92 0 96 97 Gas Utili —Current o eration E93 0 97 98 Ca ital outla G93 0 98 99 Debt Service F93 0 99 100 Parkin —Currento eration 1,317,671 E60 1,317,671 100 101 Ca ital outla 13 290 G60 13 290 101 102 DebtService 1,937,983 F60 1,937,983 102 103 Air ort—Currento eration E01 0 103 104 Ca ital outla G01 0 104 105 Debt Service F01 0 105 106 Landfill/Garba e—Currento eration 2,962,724 E81 2,962,724 106 107 Ca italoutla 357445 G81 357445 107 108 DebtService 34,710 F81 34,710 108 109 Hos ital—Currento eration E36 0 109 110 Ca ital outla G36 0 110 111 Debt Service F36 0 111 112 Transit—Currento eration 3,861,271 E94 3,861,271 112 113 Ca ital outla 3 525 072 G94 3 525 072 113 114 Debt Service F94 0 114 115 Cable N,tele hone, Internet—Current o eration E03 0 115 116 Ca ital outla G03 0 116 117 Housin authori —Currento eration E50 0 117 118 Ca ital outla G50 0 118 119 Debt Service F50 0 119 120 Stormwater—Currento eration 1,64Q044 E80 1,64Q044 120 121 Ca ital outla 2,341,301 G80 2,341,301 121 122 Debt Service 3 594 481 F80 3 594 481 122 123 Otherbusiness e—Currento eration 13,577 E89 13,577 123 124 Ca ital outla G89 0 124 125 Debt Service F89 0 125 126 Internal service funds— S ecif 126 127 3,899,881 3,899,881 127 128 0 128 129 TOTAL BUSINESS TYPE ACTIVITIES 51 139 963 51 139 963 129 Continuetl on nezt page Page 8 FORM F-66QA-2)(7-18-2018) E%PENOITUNESNNOOTHENFINNNCINGUSESFONFISCNLTENNENOEOJUNE30,2018--Con[Inuetl CITYOFDUBUQUE ❑GAAP �NON-GAAP = CASHBASIS Total Special TIF special Capital governmeMal GRAND TOTAL Line Item tlescription Generel revenue revenue Debt service projecis PermaneM (Sum of cols. Proprietary Cotle (Sum of cols. Line Na (a)ihrough(�) (g)antl(h)) No. a b c tl e h i 130 SUBTOTALEXPENDITURES Sumollines84antl129 61,562,743 21,631,460 4,225,984 12,775,123 18,122,907 0 118,318,217 51,139,963 169,458,180 130 Section J—OTHER FINANCING USES INCLUDING 131 TRANSFERS OUT �'�. NE �'�. 131 132 Re ularirensfersout 5,591,068 5,191891 0 3,939,833 14,722,792 5,119,989 19,842,781 132 133 Internal TIF loans/re a menis antl irensfers out 8,893,496 0 8,893,496 8,893,496 133 134 0 0 134 135 TOTAL OTHER FINANCING USES 5,591,068 5,191,891 8,893,496 0 3,939,833 0 23,616,288 5,119,989 28,736,277 135 TOTAL EXPENDITURES AND OTHER FINANCING USES 136 Sum o!lines 130 antl 135 67 153 811 26 823 351 13 119 480 12 775 123 22 062 740 0 141 934 505 56 259 952 198 194 457 136 137 137 138 Entlin funtl balance June 3Q 2018: '��. 138 139 GovernmentaL '�.. 139 140 Nons entlable 23,514 23 514 23,514 140 141 Restrictetl 852 9,614,324 8,786,012 260,775 2,080,000 63,019 20 804 982 20,804,982 141 142 Committetl 1,516,649 16,432,573 17 949 222 17,949,222 142 143 Assi netl 1,000 1000 1,000 143 144 Unassi netl 13,269,752 0 13 269 752 13,269,752 144 145 Total Governmental 14,788,253 9,614,324 8,786,012 260,775 18,512,573 86,533 52 048 470 52,048,470 145 146 Pro rieta 23,293,898 23,293,898 146 147 Total entlin funtl balance June 3Q 2018 14,788,253 9,614,324 8,786,012 �260,775 18,512,573 86,533 � 52,048,470 23,293,898 75,342,368 147 148 TOTAL REQUIREMENTS Sum ollines 136 antl 147 81,942,064 36,437,675 21,905,492 13,035,898 40,575,313 86,533 193,982,975 79,553,850 273,536,825 148 149 149 Continuetl on nezt page Page 9 FORM F-66QA-2)(7-18-2018) IN7ERGOVERNNENTALEXPENDITURES CITYOFDUBUqUE Please report below expenditures made to the State or to other local gwernments on a reimbursement or cost sharing basis. Include these expenditures in part II. Enter amouM,omd ceMs. Purpose Amoun[paidmoNer Purpose Amoun[paid local ovemmen6 roSL[e Correc0on............ .. MPS $ 0 HighwaVs......_L44$ 0 HeaIN................. .. M32 0 All oNer...... ._L89 0 Hi9hwaYs............... M44 0 Transi[subsidies..... M94 0 Libraries................ M52 0 Policepro[ec0on..... M62 0 Sewerage............ .. M8P 0 SaniLOon............... M81 0 Allo[her..... .. M89 $ 0 -. SALARIESANDWAGES Report here the total salaries and wages paid to all employees of your government bePore deductions of social securitg retirement,eta Indude also salaries and wages paid to employees of any utiliry owned and operated by your gwernment, as well as salaries and wages of municipal employees charged to constmction projects. AmounP Omit cents ZDID Total salaries and wa es aid...................................................................................................... 8 43 165 635 DEBT OUTSTANDING,ISSUED,AND RETIRED A. Long-termtlebt Deb[during[hefiscalyear Deb[OUGSLnding JUNE3Q2018 Deb[ outstnding In[eres[paid JULV 1, Issued ReOred General TIF Revenue O[her [hisyear Purpose 201] obliga[ion revenue a b c d e f h 19U 29U 39U 49U 49U 49U 49U 191 1. Wa[eru0lit $ 5200000$ $ 305000$ $ $ 11524958$ $ 193228 19U 29U 39U 49U 49U 49U 49U 189 2. Seweru[ili 6814],060 19U 29U 39U 49U 49U 49U 192 3 Electricu[ili 19U 29U 39U 49U 49U 49U 193 4. Gasu0li 19U 29U 39U 49U 49U 49U 194 5. Transi[bus 6. Industrial 19T 24T 34T 44T 44T 189 Revenue ]. Mortgage 19T 24T 34T 44T 44T 189 revenue 19U 29U 39U 49U 49U 49U 49U 189 8. TlFrevenue 21145p29 6]0,881 20,300,881 0[herSpecify 19U 29U 39U 49U 49U 49U 49U 189 9. No[esFaable 12Q2001]9 GO 19U 29U 39U 49U 49U 49U 49U 189 10. 96645006 5955000 13345000 89340000 Parking 19U 29U 39U 49U 49U 49U 49U 189 11. Airport 19U 29U 39U 49U 49U 49U 49U 189 12. S[ortnwa[er 19U 29U 39U 49U 49U 49U 49U 189 q3 &STIF ?�gg0000 65893192 SecOon 108 19U 29U 39U 49U 49U 49U 49U 189 14. Totallong-term tlebt 2]1180,614 5955,000 14,320,881 89,340,000 0 165,866,091 0 193,228 B. Short-term tlebt Amount-Omit cents 61V Outstanding as of JULY 1, 2017 8 0 64V Outstandin as of JUNE 3Q 2018 8 0 DEBT LIMTATION FOR GENERAL OBLIGATON BONDS Amount-Omit cents Assessetl Valuations by LevyAuthority antl County,AV20161FV2018 Actual valuation--Januar 1, 2016 g 4 187 371 261 x.OS= 209 368 563 CASH AND INVESTMENT ASSETS AS OF JUNE 30 2018 AmounP Omi[cen6 Typeofasse[ Bondand Bondmnstruc[ion PensioNre[iremen[ alloNerfunds TO[al in[eres[funds funds funds funds a b c d e Cash antl inves[meMs-Include cash on hand, CD's,time, checking and savings deposits, Federal securities, Federal agency securities, State and local government securities,and all otnersecunties. hxdutlevalueot Wg1 W31 W61 realproperfy. $ $ 15165540 0 80,324,04] 9548958] REMARKS V98 E:penses include$1,920,]42 in accmed paymll liabiliry for which no cash outlay was made. Cash and investrnents ro[al does no[agree wi[h Ne fund balance because of Nis accmal Continuetl on ner(�.age Page ID FORM F66Qh2)(]H2O1])