Finance Department FY20 Budget PresentationCopyrighted
February 11, 2019
City of Dubuque Public Hearings # 5.
ITEM TITLE:
SUMMARY:
SUGGESTED DISPOSITION:
Finance Department FY20 Budget Presentation
ATTACHMENTS:
Description
Finance Department FY2020 Budget Outline
Type
Supporting Documentation
Finance
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FINANCE DEPARTMENT
° Chane
FY 2018 FY 2019 FY 2020 From FY 2019
Budget Highlights Actual Budget Requested Budget
Expenses
Employee Expense 1,394,350 1,269,080 1,131,110 -10.9%
Supplies and Services 601,256 565,409 599,364 6.0%
Electric and Gas Utility Franchise Fee Rebates 975,175 723,980 704,706 -2.7%
Investment Mgr / Custodial & Financial Service Fees 98,624 95,000 95,000 0.0%
Machinery and Equipment 4,493 2,320 3,600 55.2%
Non -Expense Accounts (24,708) (8,356) 0.0%
Total 3,049,190 2,655,789 2,525,424 -4.9%
Abated Debt - Franchise Fee Litigation
Total Expense
202,906 205,306
202,606 -1.3%
3,252,096 2,861,095 2,728,030 -4.7%
Resources
Miscellaneous Revenue 74,447 34,240 53,130 55.2%
Electric and Gas Utility Franchise Fees 1,178,081 929,286 907,312 -2.4%
Overhead & Utility Billing Recharges to Enterprise
Funds 1,327,314 1,333,662 1,352,706 1.4%
Water Meter Service Recharges 160,396 0.0%
Total revenue 2,740,238 2,297,188 2,313,148 0.7%
Property Tax Support 511,858 563,907 414,882 (149,025)
Personnel - Authorized FTE 17.74 15.94 15.24
Improvement Package Summary
1 of 1
This improvement level decision package request would provide funding to consolidate the Finance and
Budget Departments effective March 29, 2019. The retirement of the Finance Director and Payroll
Specialist and the departure of the Assistant Finance Director provides an opportunity to take advantage
of efficiencies and improved work flows that a consolidated Finance and Budget Department would
provide. The key components of the consolidation include the elimination of the Budget Director,
Finance Director, and Assistant Finance Director positions and the creation of Director of Finance and
Budget, Finance Manager and Budget Manager positions. In addition, a part-time Payroll Specialist
would be upgraded to a full-time Payroll Accountant. There is a Finance Department Office Remodel
capital projected recommended in FY 2020 to accommodate all Finance and Budget positions in the
existing Finance Department on first floor of City Hall.
The cost impact including benefits for the consolidation of the Finance and Budget departments in Fiscal
Year 2020 are as follows:
Change
Eliminate Finance Director Position
$ Change
$ (125,056)
FTE Chg.
(1.00)
Upgrade Budget Director to Director of Finance and Budget
$ 16,395
—
Upgrade Assistant Finance Director to Finance Manager
$ (2,889)
—
Addition of Full -Time Budget Manager
$ 107,999
1.00
Upgrade Part -Time Payroll Specialist to Full -Time Payroll
$ 24,306
0.30
Accountant Net Change $ 20,755
0.30
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The related cost ($124,394) for the Budget position changes related to the consolidation of Finance and
Budget is reported under the Budget Department and is offset by the $103,639 savings realized in the
changes in Finance positions resulting in a net cost to the City of $20,755.
Related Savings: $ (103,639) Tax Funds Recurring Recommend -Yes
Property Tax Impact: $ (0.0408) (0.39)%
Activity: Finance Department
2 of 2
This improvement level request for consultant services to transition the Certified Annual Financial Report
(CAFR) from the current software to Workiva Wdesk. The Budget Department uses Wdesk in preparing
the budget documents and upgraded in Fiscal Year 2019 to the Performance Management/Reporting
Workspace which includes unlimited licenses and CAFR reporting. If Finance transitions over to Wdesk,
this will allow improved collaboration between departments and within the Finance department. Wdesk
also works with any financial system in order to more efficiently produce financial reports and
presentations, replacing manual processes. This $5,000 would provide consultant services in mapping
out and duplicating the current CAFR in order to prepare for the next CAFR cycle. This improvement
package relates to Financially Responsible, High Performance City Organization: Sustainable,
Equitable, and Effective Service Delivery, specifically a financially sound and responsible City
government.
Related Cost: $ 5,000 Tax Funds Non -Recurring Recommend - Yes
Related Revenue: $ 2,521 Administrative Overhead Non -Recurring
Net Cost: $ 2,479
Property Tax Rate Impact $ 0.001 0.01 %
Activity: Accounting
Significant Line Items
Employee Expense
1. FY 2020 employee expense reflects a 1.5% wage package increase.
2. The Iowa Public Employee Retirement System (IPERS) City contribution of 9.44% is unchanged
from FY 2019 The employee contribution of 6.29% is unchanged from FY 2019.
3. The City portion of health insurance expense decreased from $1,193 in FY 2019 to $921 in FY 2020
per month per contract which results in annual savings of $48,636 or 22.77%.
4. Overtime is unchanged from $6,000 in FY 2019 to $6,000 in FY 2020. FY 2018 actual was $3,604.
Supplies & Services
5. Electric Franchise Fee Refund decreased from $671,710 in FY 2019 to $650,166 in FY 2020 based
on the revised FY 2019 estimate. FY 2018 actual was $920,635 and included a one-time settlement
payment.
6. Gas Franchise Fee Refund increased from $52,270 in FY 2019 to $54,540 in FY 2020 based on FY
2018 actual $54,540.
7. Postage and Shipping increased from $120,828 in FY 2019 to $134,670 in FY 2020 based on FY
2018 actual $130,748 plus 3.00%.
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8. Data Processing decreased from $78,441 in FY 2019 to $76,773 in FY 2020. This line item
represents the recharge of Information Services staff time related to processing checks, system
back-ups and daily production for the Superion financial software.
9. Software License increased from $102,835 in FY 2019 to $105,906 in FY 2020. This line item
includes Superiors Financial Software ($67,920); eCivis Grant Software ($33,000); Creditron
($4,551); Collection Calls ($300); Multifunction Copier Accounting Software ($60); and GoToMyPC
License ($75).
10. Investment Management Fees unchanged from $68,000 in FY 2019 to $68,000 in FY 2020 based on
FY 2019 budget.
11. Programming decreased from $37,628 in FY 2019 to $36,828 in FY 2020. This line item represents
the recharge of Information Services staff time related to the maintenance the Superion financial
software.
Machinery & Equipment
12. Equipment replacement items at the maintenance level include ($3,600):
Accounting/Payroll/Treasury
(2) Chairs $ 1,200
(1) Calculator $ 175
(1) Desk Phone
(1) Smartphone
$ 250
$ 350
Utility Billing/Parking Tickets
(2) Chairs $ 1,200
(1) Calculator $ 175
(1) Desk Phone $ 250
Total $ 3,600
Debt Service
13. Annual debt service payment includes the following ($202,606):
Amount Debt Series Source Purpose
Final Call
Payment Date
$ 202,606 2016A G.O. Debt Levy Franchise Fee Settlement 2035 2024
$ 202,606 Total Finance Debt Service
Revenue
14. Franchise Fees decreased from $5,040,810 in FY 2019 to $4,794,979 in FY 2020 based on FY
2018 actual of $4,546,168 plus 5%.
15. Penalties increased from $18,891 in FY 2019 to $19,590 in FY 2020 based on FY 2018 actual of
$19,169 which represents administrative collection fees and administrative fees for tax liens.
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16. Credit Card Fee increased from $0 in FY 2019 to $10,000 in FY 2020 based on the first quarter of
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.
17. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges
increased from $1,333,662 in FY 2019 to $1,352,706 in FY 2020.
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Finance.Director
Part -Time
Confidential Account
Clerk (0.75)
Assistant Finance
Director
Utility Billing
Supervisor
Full -Time Purchasing
Coordinator
Full -Time
Accountants (2)
Full -Time Account
Clerks (2)
Part -Time Payroll
Specialist
Seasonal Intern
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Full-Time Utility
Account Clerk (2)
Full -Time Cashiers
(4)
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FINANCE DEPARTMENT
The Finance Department provides the City Council, City Manager, City Departments, Boards
and Commissions, other governmental agencies, vendors and the public with reports and
financial data that is accurate, timely and meaningful and which satisfies the need for sound
fiscal policy formulation, efficient City financial management and full disclosure of City
finances.
Finance
Department
Financial
Services
Utility
Services
SUCCESS IS ABOUT PEOPLE, PLANNING AND PARTNERSHIPS
LEADING TO OUTCOMES
PEOPLE
The Finance Department
communicates the financial position
of the City to the citizens, bond
holders, financial institutions and
state agencies through the
comprehensive annual financial
report and various required state
reports.
The Utility Billing Department
communicates to the citizens
through direct contact, phone,
email; website; and monthly
newsletters.
PLANNING
The Finance Department works
with all City Departments and
Divisions to ensure all internal and
external reporting is relevant;
accurate; and timely.
PARTNERSHIPS
To meet the standards of external reporting, the
Finance Department works with the State of Iowa
as well as our extemal auditors, bond counsels,
financial advisors, investment managers and local
financial institutions, insurance providers, and the
Budget Office.
Utility billing staff works with Landlords, County
Treasurer; and several social service organizations
within the community.
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$6,000,000
$5,000,000
$4,000.000
$3,000,000
$2,000,000
$1,000,000
$0
osc.Revenue
FINANCE DEPARTMENT
FY 2018 FY 2019 FY 2020
Full -Time Equivalent 17.74 15.94 15.24
Resources and Property Tax Support
•
Overhead Recharge W stet Metet Re0hat9es
• FY 2018
Su9P
proPe�y -(ax °�
FY 2019 FY 2020
I
i
Fta�chtse Fees
uody
The Finance Department is supported by 15.24 full-time equivalent employees, which accounts for
41.46% of the department expense as seen below. Overall, the departments' expenses are expected to
decrease by 4.65% in FY 2020 compared to FY 2019.
Expenditures by Category by Fiscal Year
$1.394,350
Employee Expense $1,269,080
$1,131,110
$601,256
Supplies and Services $565,4109
$599,364
$975,175
Franchise Fee Rebates $$72 .980
7
4,493
Machinery and Equipment 2,320
1 3,600
$24,708)
Non -Expense Accounts
$(8,356)
Debt Service $$$205,306
�u202,606
0 O O O CCA O
0 0 O O O
0 O O O O O
O O O
FY 2018 FY 2019 III FY 2020
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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.
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.
• Provide accounting services to Dubuque Initiatives and Subsidiaries (DI), and Dubuque
Metropolitan Area Solid Waste Agency (DMASWA).
Payroll:
• Assemble, audit, and update payroll data for processing.
• Maintain payroll information on a calendar year and fiscal year basis for reporting.
Purchasing:
• Purchasing
• Development of RFP and Purchasing Policies
• Asset disposal
Risk Management:
• Loss control review
• Property coverage
• Machinery and equipment coverage
• Pollution liability
• Builder's risk
• Liability insurance coverage
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,
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FINANCE DEPARTMENT
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.
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 2018 Actual
FY 2019 Budget
FY 2020 Requested
Expenditures
$2,002,595
$1,798,588
$1,684,324
Resources
$5,067,237
$5,557,392
$5,345,965
Financial Service Position Summary
FY 2020
FINANCE DIRECTOR
0.00
FINANCE MANAGER
1.00
ASSISTANT FINANCE DIRECTOR
0.00
PURCHASING COORDINATOR
1.00
ACCOUNT CLERK I
2.00
PAYROLL ACCOUNTANT
1.00
ACCOUNTANT
1.50
PAYROLL SPECIALIST
0.00
SECRETARY
0.75
FINANCE INTERN -SEASONAL
0.49
Total FT Equivalent Employees
7.74
Highlights of the Past Year
• Earned the Government Finance Officers Association Certificate of Excellence in Financial
Reporting for the Comprehensive Annual Financial Report (CAFR).
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FINANCE DEPARTMENT
• Received unmodified audit opinion that the financial statements fairly state the financial
position of the City from our external auditor
• Purchased and implemented ECivis Grant Software
Future Initiatives
• Increase volume of purchase card transactions to maximize the rebate revenues available
to the City, and streamline payment processing for routine purchases.
• Streamline Accounts Payable workflow
• Evaluate existing enterprise financial software and recommend upgrade
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 financial trends, revenue capacity, debt capacity,
demographic and, economic information, and operating
indicators.
COMPREHENSIVE ANNUAL
DID YOU KNOW?
The City has received the Certificate of Excellence in Financial Reporting for 30 consecutive years.
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FINANCE DEPARTMENT
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 ensure
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 $27 million in professionally managed investments.
CITY OF DUBUQUE
Summary of Managed Investments at Market Value
As of June 30, 2018
(In hundreds of dollars)
Investment Type
Matures Less
than
1 Year
Matures
1 to 5
Years
Matures
6 to 14
Years
Matures
More than
10 Years
TOTAL
Money Market /Mutual Funds/Cash
$ 504,760.12
$ 504,760.12
US Treasuries
2,570,653.35
2,570,653.35
Federal Agency Obligations
1,615,567.76
20,605,077.13
42,586.62
3,685,624.31
25,948,855.82
Managed Account Long Term CD
241,091.39
241,091.39
Corporate Stock
89,885.10
89,885.10
$ 2,210,212.98
$ 20,846,168.52
$ 42,586.62
$ 6,256,277.66
$ 29,355,245.78
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 2018 Actual
FY 2019 Budget
FY 2020
Requested
Expenditures
$1,063,272
$857,201
$841,100
Resources
$1,063,272
$857,201
$841,100
Utility Services Position Summary
FY 2020
Finance Director
0.00
Utility Billing Supervisor
1.00
Accountant
0.50
Account Clerk 1
2.00
Cashier
4.00
Water Meter Inspector
0.00
Water Meter Service Worker
0.00
Total FT Equivalent Employees
7.50
Highlights of the Past Year
• Early adopter of Utility Billing software version 18.1 upgrade at no cost
• Watersmart
• Meter change out of Westside Water System, 350 meters
• Paymentus online payment software
• PDF copies of bills available online
• Improvements in electronic billing
Future Initiatives
• Early adopter of Utility Billing software 18.2 at reduced cost
• Addition of new accounts as new subdivisions are completed
• Improve user experience for website using only single log- in for account
information and payments
• 24 hour automated payment by telephone
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FINANCE DEPARTMENT
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.
c -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.
D1D 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 Teaks, become more
sustainable, and lower their bill. Currently, 6% 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 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.
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FINANCE DEPARTMENT
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. The City surpassed the FY2019 goal of 2000 customers receiving e -
bills. 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.
2,400
2.200
2,000
1,800
1,600
1,400
1,200
1,000
800
600
1,140
816
E -Bill Customers
1,487
1,635
1,720
1
1,831
1
2,064
2.250
Jun -13 Jun -14 Jun -15 Nov -15 Nov -16 Sept -17 Sept -18 Sept -19 Goal
DID YOU KNOW?
Customers have online access to their current and past 6 years of billing,
payment and consumption history
Outcome #3: Customer -focused City service delivery
The City still offers walk-in face-to-face contact for 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.
Customers have multiple options for paying, which 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.
In FY 2019, the City is partnering with Paymentus to offer enhanced
online payment options that include scheduling payment dates and
recurring payments.
Pay a
UtilityBili
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Recommended Operating Revenue Budget - Department Total
74 - FINANCE DEPARTMENT
Fund
Account
Account Title
FY17 Actual
Revenue
FY18 Actual
Revenue
FY19 Adopted
Budget
FY20 Recomm'd
Budget
100 42335 MAQ VALLEYELEC FRANCHISE
100 42340 GAS FRANCHISE FEE
100 42345 ELECTRIC FRANCHISE FEE
70,385
942,886
3,530,308
70,079
1,147,459
3,328,630
79,184
990,030
3,971,596
73,914
1,210,259
3,510,806
42 LICENSES AND
PERMITS - Total
4,543,579
4,546,168
5,040,810
4,794,979
100
100
51178
51215
CREDIT CARD FEE
LATE PAYMENT PENALTY
39,074
18,896
29,458
19,169
0
18,891
10,000
19,590
51 CHARGES FOR
SERVICES - Total
57,970
48,628
18,891
29,590
100 53201 REFUNDS
100 53530 SPECIALIZED SERVICES
100 53605 MISCELLANEOUS REVENUE
640 53610 INSURANCE CLAIMS
100 53620 REIMBURSEMENTS -GENERAL
830 53620 REIMBURSEMENTS -GENERAL
253
3,000
556
119
11,839
8
4,348
3,000
1,569
0
16,903
0
0
3,000
510
0
11,839
0
2,040
3,000
500
0
18,000
0
53 MISCELLANEOUS - Total
15,775
25,820
15,349
23,540
100 59100 FR GENERAL
100 59610 FR WPC OPERATING
100 59620 FR STORMWATER OPERATING
100 59630 FR PARKING OPERATING
100 59640 FR WATER UTILITY
100 59670 FR REFUSE COLLECTION
100 59940 FRDMASWA
6,000
307,908
228,334
83,072
0
335,701
59,389
0
374,070
232,598
86,909
201,487
340,338
91,912
0
367,615
233,063
84,989
223,540
336,604
87,851
0
364,662
238,139
87,173
227,682
347,612
87,438
59 TRANSFER IN AND INTERNAL - Total
1,020,404
1,327,314
1,333,662
1,352,706
FINANCE DEPARTMENT - Total
5,637,728 1
5,947,930 1
6,408,712 1
6,200,815
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Recommended Operating Expenditure Budget - Department Total
74 - FINANCE DEPARTMENT
Fund
Account
Account Title
FY17 Actual
Expense
FY18 Actual
Expense
FY19 Adopted
Budget
FY 20 Recomm'd
Budget
100 61010 FULL-TIME EMPLOYEES
640 61010 FULL-TIME EMPLOYEES
100 61020 PART-TIME EMPLOYEES
640 61020 PART-TIME EMPLOYEES
100 61030 SEASONAL EMPLOYEES
100 61050 OVERTIME PAY
640 61050 OVERTIME PAY
640 61071 HOLIDAY PAY -OVERTIME
100 61091 SICK LEAVE PAYOFF
640 61091 SICK LEAVE PAYOFF
100 61092 VACATION PAYOFF
640 61092 VACATION PAYOFF
100 61310 IPERS
640 61310 IPERS
100 61320 SOCIAL SECURITY
640 61320 SOCIAL SECURITY
100 61410 HEALTH INSURANCE
640 61410 HEALTH INSURANCE
100 61415 WORKMENS' COMPENSATION
640 61415 WORKMENS' COMPENSATION
100 61416 LIFE INSURANCE
640 61416 LIFE INSURANCE
100 61417 UNEMPLOYMENT INSURANCE
100 61660 EMPLOYEE PHYSICALS
749,198
55,400
73,803
42,316
23,057
3,784
599
0
8,758
0
4,745
0
75,068
8,780
61,066
7,258
222,600
31,800
3,218
5,632
677
55
2,682
433
784,523
46,507
72,316
41,663
19,022
1,509
2,095
692
1,377
468
0
6,223
77,033
8,113
60,519
7,146
222,598
31,800
3,293
6,452
691
48
0
262
818,721
0
71,843
0
13,005
6,000
0
0
0
0
0
0
85,865
0
69,582
0
200,340
0
2,844
0
700
0
0
180
780,584
0
33,664
0
13,300
6,000
0
0
0
0
0
0
78,686
0
63,768
0
151,704
0
2,435
0
789
0
0
180
61 - WAGES AND BENEFITS
1,380,929 1,394,350
1,269,080 1,131,110
100 62010 OFFICE SUPPLIES 3,329 4,912 3,364 4,507
640 62010 OFFICE SUPPLIES 143 3 0 0
640 62011 UNIFORM PURCHASES 1,136 96 0 0
100 62030 POSTAGE AND SHIPPING 115,163 130,748 120,828 134,670
100 62031 PROCESSING MATERIALS 683 289 683 780
640 62033 HAND TOOLS/EQUIPMENT 475 553 0 0
100 62034 REPAIR PARTS/SUPPLIES 0 58 0 58
100 62035 COURIER FEES 3,795 3,817 3,960 3,960
100 62050 OFFICE EQUIPMENT MAINT 3,565 2,308 3,565 2,308
100 62061 DP EQUIP. MAINT CONTRACTS 4,492 6,374 5,898 5,385
100 62070 OFFICE EQUIP RENTAL 34,636 34,636 34,636 34,636
100 62090 PRINTING & BINDING 17,511 24,447 17,511 25,314
100 62110 COPYING/REPRODUCTION 2,103 2,171 2,103 2,235
830 62110 COPYING/REPRODUCTION 542 1,678 0 1,795
100 62130 LEGAL NOTICES & ADS 7,353 7,378 6,435 7,378
100 62140 PROMOTION 4,558 3,068 4,558 3,068
100 62170 SUBSCRIPTIONS -BOOKS -MAPS 370 597 420 442
100 62190 DUES & MEMBERSHIPS 1,628 1,446 1,693 1,475
100 62202 OFFICERS BOND 16,720 0 8,390 8,390
830 62204 REFUNDS 0 (208) 0 0
100 62206 PROPERTY INSURANCE 138 429 0 0
100 62208 GENERAL LIABILITY INSURAN 7,092 5,974 6,353 7,802
640 62208 GENERAL LIABILITY INSURAN 2,123 1,788 0 0
100 62214 ELEC FRANCHISE FEE REFUND 597,076 920,635 671,710 650,166
100 62215 GAS FRANCHISE FEE REFUND 49,781 54,540 52,270 54,540
100 62310 TRAVEL -CONFERENCES 3,698 4,406 7,300 7,300
100 62320 TRAVEL -CITY BUSINESS 25 14 880 880
-150-
Recommended Operating Expenditure Budget - Department Total
74 - FINANCE DEPARTMENT
Fund
Account
Account Title
FY17 Actual
Expense
FY18 Actual
Expense
FY19 Adopted
Budget
FY 20 Recomm'd
Budget
100 62340
100 62360
100 62421
640 62421
830 62421
100 62436
640 62436
640 62511
640 62521
640 62528
640 62614
100 62660
100 62663
100 62666
100 62667
640 62667
100 62669
100 62671
100 62699
100 62710
100 62713
100 62716
100 62722
100 62723
100 62726
100 62727
100 62732
100 62785
MILEAGE/LOCAL TRANSP
EDUCATION & TRAINING
TELEPHONE
TELEPHONE
TELEPHONE
RENTAL OF SPACE
RENTAL OF SPACE
FUEL, MOTOR VEHICLE
MOTOR VEHICLE MAINT.
MOTOR VEH. MAINT. OUTSOUR
EQUIP MAINT CONTRACT
DATA PROCESSING
SOFTWARE LICENSE EXP
CREDIT CARD CHARGE
DATA SERVICES
DATA SERVICES
PROGRAMMING
MTSC. OPERATING SUPPLIES
CASH SHORT AND OVER
CONTRACTOR SERVICES
LEGAL SERVICES
CONSULTANT SERVICES
INVESTMENT MGMT FEES
INVEST -CUSTODIAL FEE
AUDIT SERVICES
FINANCIAL SERVICE FEES
TEMP HELP CONTRACT SERV.
GIFT CARDS
0
3,545
1,367
679
8,614
1,554
480
3,069
2,443
131
771
74,439
73,704
108,850
120
135
35,708
494
(2,549)
43
54
12,000
63,724
27,734
37,280
2,606
1,549
0
4
4,956
1,516
744
6,561
1,680
480
3,364
1,036
0
885
76,075
68,926
69,376
120
240
36,493
3,333
(203)
60
553
21,312
71,631
26,994
35,230
2,945
12,159
31
0
6,300
1,366
0
0
1,554
0
0
0
0
0
78,441
102,835
30,000
120
0
37,628
0
0
400
0
15,500
68,000
27,000
37,280
3,108
0
0
4
6,300
1,516
0
6,561
1,680
0
0
0
0
0
76,773
105,906
30,000
120
0
36,828
0
0
0
328
20,500
68,000
27,000
35,230
2,935
0
0
62- SUPPLIES AND SERVICES
1,336,678 1,658,655
1,362,089 1,376,770
100 62724 BOND PAYING AGENT FEE 20,725 16,400 22,300 22,300
627- CONTRACTUAL SERVICES
20,725 16,400
22,300 22,300
830 63110 STORES -OFFICE 472,836 502,100 270,000 425,160
830 63111 LESS STORES -OFFICE (479,952) (526,808) (270,000) (433,516)
63-ADMIN/OVERHEAD/STORES GAR (7,116) (24,708) 0 (8,356)
100 71113 CALCULATORS 0 0 170 350
640 71120 PERIPHERALS, COMPUTER 248 0 0 0
100 71123 SOFTWARE 0 4,006 0 0
100 71211 DESKS/CHAIRS 610 239 1,200 2,400
100 72418 TELEPHONE RELATED 725 248 950 850
71- EQUIPMENT
1,583 4,493
2,320 3,600
400 74111 PRINCIPAL PAYMENT 120,000 130,000 135,000 135,000
400 74112 INTEREST PAYMENT 87,230 72,906 70,306 67,606
74- DEBT SERVICE 207,230 202,906 205,306 202,606
74- FINANCE DEPARTMENT TOTAL
2,940,029 3,252,097
2,861,095 2,728,030
-151-
Recommended Expenditure Budget Report by Activity & Funding Source
74 - FINANCE DEPARTMENT
ACCTNG/PAYROLL/TREAS - 7410
FUNDING SOURCE: GENERAL
Account
FY18 Actual Expense
FY19 Adopted Budget FY20 Recomm'd Budget
CONTRACTUAL SERVICES
EQUIPMENT
SUPPLIES AND SERVICES
WAGES AND BENEFITS
16,400
4,493
1,292,555
689,147
ACCTNG/PAYROLL/TREAS 2,002,595
STORES INVENTORY - 74110
FUNDING SOURCE: STORES/PRINTING
Account
FY18 Actual Expense
22,300
1,300
1,069,589
705,399
1,798,588
22,300
1,975
1,066,789
593,260
FY19 Adopted Budget FY20 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR
(12,569)
STORES INVENTORY (12,569)
CENTRALIZED MULTIFUNCTION- 74120
FUNDING SOURCE: STORES/PRINTING
Account
FY18 Actual Expense
FY19 Adopted Budget FY20 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR
SUPPLIES AND SERVICES
FUNDING SOURCE: STORES/PRINTING
Account
(8,223)
7,700
FY18 Actual Expense FY19 Adopted Budget FY20 Recomm'd Budget
(8,356)
7,779
ADMIN/OVERHEAD/STORES GAR (1,000)
SUPPLIES AND SERVICES 540
llr
CENTRALIZED PHONE RECHRG (461)
CENTRALIZED POSTAGE - 74140
FUNDING SOURCE: STORES/PRINTING
577
Account FY18 Actual Expense FY19 Adopted Budget FY20 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR (2,915)
SUPPLIES AND SERVICES (208)
CENTRALIZED POSTAGE (3,123)
UTILITY BILL/PARKING TKTS- 74700
FUNDING SOURCE: GENERAL
Account
FY18 Actual Expense
FY19 Adopted Budget FY20 Recomm'd Budget
EQUIPMENT
SUPPLIES AND SERVICES
WAGES AND BENEFITS
UTILITY BILL/PARKING TKTS
348,880
553,997
1,020
292,500
563,681
1,625
301,625
537,850
902,877 857,201
METER READS/SERVICE - 74710
-152-
Recommended Expenditure Budget Report by Activity & Funding Source
74 - FINANCE DEPARTMENT
FUNDING SOURCE: WATER UTILITY OPERATION
Account FY18 Actual Expense FY 19 Adopted Budget FY20 Recomm'd Budget
EQUIPMENT
SUPPLIES AND SERVICES
WAGES AND BENEFITS
9,189
151,207
11r -
METER READS/SERVICE 10,396
DEBT SERVICE - 74720
FUNDING SOURCE: DEBT SERVICE
Account FY18 Actual Expense FY19 Adopted Budget FY20 Recomm'd Budget
DEBT SERVICE
DEBT SERVICE
FINANCE DEPARTMENT TOTAL $
202,906 205,306 202,606
202,906 205,306 202,606
3,252,096.65 $ 2,861,095.00 $ 2,728,030.00
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CITY OF DUBUQUE, IOWA
DEPARTMENT DETAIL - PERSONNEL COMPLEMENT
74 FINANCE DEPARTMENT
FY 2018
FY 2019 FY 2020
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 $ 111,793 1.00 $ 119,628 0.00 $ -
100 GE -39 FINANCE MANAGER 0.00 $ - 0.00 $ - 1.00 $ 82,750
100 1360 GE -37 ASSISTANT FINANCE DIRECTOR 1.00 $ 73,757 1.00 $ 78,944 0.00 $ -
100 4860 GE -33 UTILITY BILLING SUPERVISOR 1.00 $ 73,123 1.00 $ 74,235 1.00 $ 75,918
100 1060 GE -30 ACCOUNTANT 2.00 $ 117,276 2.00 $ 122,558 2.00 $ 128,583
100 GE -30 PAYROLL ACCOUNTANT 0.00 $ - 0.00 $ - 1.00 $ 51,121
100 4160 GE -31 PURCHASING COORDINATOR 1.00 $ 60,028 1.00 $ 62,041 1.00 $ 67,509
640 4980 NA -49 WATER METER INSPECTOR 1.00 $ 55,421 0.00 $ - 0.00 $ -
100 1020 0E-06 ACCOUNT CLERK I 3.00 $ 139,742 3.00 $ 142,428 4.00 $ 194,561
100 1760 0E-05 CASHIER (FINANCE) 5.00 $ 213,968 5.00 $ 218,887 4.00 $ 180,142
TOTAL FULL TIME EMPLOYEES 15.00 $ 845,108 14.00 $ 818,721 14.00 $ 780,584
61020 Part Time Employee Expense
100 3780 GE -28 PAYROLL SPECIALIST 0.70 $ 38,376 0.70 $ 38,963 0.00 $ -
100 4440 GE -25 SECRETARY 0.75 $ 31,657 0.75 $ 32,880 0.75 $ 33,664
WATER METER
640 5040 0E-07 SERVICEWORKER 0.80 $ 40,301 0.00 $ - 0.00 $
TOTAL PART TIME EMPLOYEES 2.25 $ 110,334 1.45 $ 71,843 0.75 $ 33,664
61030 Seasonal Employee Expense
100 2840 NA -38 FINANCE INTERN -SEASONAL 0.49 $ 12,811 0.49 $ 13,005 0.49 $ 13,300
TOTAL SEASONAL EMPLOYEES 0.49 $ 12,811 0.49 $ 13,005 0.49 $ 13,300
TOTAL FINANCE DEPARTMENT 17.74 $ 968,253 15.94 $ 903,569 15.24 $ 827,548
-154-
CITY OF DUBUQUE, IOWA
ACTIVITY PERSONNEL COMPLEMENT SUMMARY
FY 2018 FY 2019 FY 2020
ACCT FD JC WP -GR POSITION CLASS FTE BUDGET FTE BUDGET FTE BUDGET
Accounting/Payroll/Treasury-FT General Fund
10074100 61010 100 2380 GE -42 FINANCE DIRECTOR 0.90 $ 100,614 0.90 $ 107,666 0.00 $ -
10074100 61010 100 GE -39 FINANCE MANAGER 0.00 $ - 0.00 $ - 1.00 $ 82,750
10074100 61010 100 1360 GE -37 ASSISTANT FINANCE DIRECTOR 1.00 $ 73,757 1.00 $ 78,944 0.00 $ -
10074100 61010 100 4160 GE -31 PURCHASING COORDINATOR 1.00 $ 60,028 1.00 $ 62,041 1.00 $ 67,509
10074100 61010 100 1020 OE -06 ACCOUNT CLERK I 2.00 $ 93,007 2.00 $ 95,159 2.00 $ 97,521
10074100 61010 100 GE -30 PAYROLL ACCOUNTANT 0.00 $ - 0.00 $ 1.00 $ 51,121
10074100 61010 100 1060 GE -30 ACCOUNTANT 1.50 $ 86,168 1.50 $ 90,729 1.50 $ 95,962
Total 6.40 $ 413,574 6.40 $ 434,539 6.50 $ 394,863
Accounting/Payroll/Treasury-PT General Fund
10074100 61020 100 3780 GE -28 PAYROLL SPECIALIST 0.70 $ 38,376 0.70 $ 38,963 0.00 $ -
10074100 61020 100 4440 GE -25 SECRETARY 0.75 $ 31,657 0.75 $ 32,880 0.75 $ 33,664
Total 1.45 $ 70,033 1.45 $ 71,843 0.75 $ 33,664
Accounting/Payroll/Treasury-Seasonal General Fund
10074100 61030 100 2840 NA -38 FINANCE INTERN -SEASONAL
Total
0.49 $ 12,811 0.49 $ 13,005 0.49 $ 13,300
0.49 $ 12,811 0.49 $ 13,005 0.49 $ 13,300
Utility Billing/Parking Tickets- FT General Fund
10074700 61010 100 2380 GE -42 FINANCE DIRECTOR 0.10 $ 11,179 0.10 $ 11,962 0.00 $ -
10074700 61010 100 4860 GE -33 UTILITY BILLING SUPERVISOR 1.00 $ 73,123 1.00 $ 74,235 1.00 $ 75,918
10074700 61010 100 1060 GE -30 ACCOUNTANT 0.50 $ 31,108 0.50 $ 31,829 0.50 $ 32,621
10074700 61010 100 1760 OE -05 CASHIER (FINANCE) 5.00 $ 213,968 5.00 $ 218,887 4.00 $ 180,142
10074700 61010 100 1020 OE -06 ACCOUNT CLERK I 1.00 $ 46,735 1.00 $ 47,269 2.00 $ 97,040
Total 7.60 $ 376,113 7.60 $ 384,182 7.50 $ 385,721
Meter Reads/Service - Water Fund
64074710 61010 640 4980 NA -49 WATER METER INSPECTOR 1.00 $ 55,421 0.00 $ - 0.00 $
64074710 61020 640 5040 OE -07 WATER METER SERVICEWORKER 0.80 $ 40,301 0.00 $ - 0.00 $
Total 1.80 $ 95,722 0.00 $ - 0.00 $
TOTAL FINANCE DEPARTMENT 17.74 $ 968,253 15.94 $ 903,569 15.24 $ 827,548
-155-
Capital Improvement Projects by Department/Division
FY 17 Actual
CIP Number Capital Improvement Project Title Expense
FY 18 Actual
Expense
FY 19 Adopted
Budget
FY 20 Recomm'd
Budget
1002811
1021025
1022053
1022166
1022601
DEPARTMENT REMODEL
COMPUTER SYSTEM UPGRADE
COMMUNITY PLUS UPGRADE
FINANCE PLUS UPGRADE
REPLACEMENT OF RADIOS
FINANCE DEPARTMENT
0
640
10,245
10,080
0
-156-
0
0
6,300
6,300
0
0
0
0
0
0
100,000
0
0
0
0
PRGRM/
DEPT PROJECT DESCRIPTION FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 TOTAL PAGE
FINANCE DEPARTMENT
General Government
General Ledger Software $0 $250,000 $750,000 $0 $0 $1,000,000 311
Department Remodel $100,000 $0 $0 $0 $0 $100,000 312
Total City Manager's Office $100,000 $250,000 $750,000 $0 $0 $1,100,000
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