Fiscal Year 2019 State of Iowa Annual Financial ReportCity of Dubuque
Copyrighted
December 2, 2019
Consent Items # 14.
ITEM TITLE:
SUMMARY:
SUGGESTED DISPOSITION:
Fiscal Year 2019 State of Iowa Annual Financial Report
City Manager recommending approval to file the Fiscal
Year 2019 State of Iowa Annual Financial Report with the
State of Iowa Auditor.
Suggested Disposition: Receive and File; Approve
ATTACHMENTS:
Description
MVM Memo
Staff Memo
FY 2019 State of Iowa Annual Financial Report
Type
City Manager Memo
Staff Memo
Supporting Documentation
THE CITY OF
Dui
Masterpiece on the Mississippi
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Fiscal Year 2019 State of Iowa Annual Financial Report
DATE: November 24, 2019
Dubuque
All -America City
1111'
2007.2012.2013
2017*2019
Director of Finance and Budget Jennifer Larson is recommending approval to file the
Fiscal Year 2019 State of Iowa Annual Financial Report with the State of Iowa Auditor.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Michael C. Van Milligen
MCVM/jml
Attachment
cc: Crenna Brumwell, City Attorney
Teri Goodmann, Assistant City Manager
Cori Burbach, Assistant City Manager
Jennifer Larson, Director of Finance and Budget
Jennifer Raber, Finance Manager
THE CITY OF
DUIbT11
Masterpiece on the Mississippi
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Director of Finance and Budget
SUBJECT: Fiscal Year 2019 State of Iowa Annual Financial Report
DATE: November 24, 2019
INTRODUCTION
Dubuque
tretrl
All -America City
20072012.2013
2017*2019
The purpose of this memorandum is to submit the Fiscal Year 2019 State of Iowa Annual
Financial Report.
BACKGROUND
The Annual Financial Report must be filed with State of Iowa Auditor pursuant to the Code of
Iowa Section 384.22 by December 1, 2019.
DISCUSSION
The Annual Financial Report 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 Wednesday,
November 27, 2019.
There is no statutory requirement for the City Council to approve the Annual Financial Report
or pass a resolution prior to publication and filing. However, when possible, City Council
review and approval of the official document is recommended.
REQUEST
I respectfully recommend approval to file the Fiscal Year 2019 State of Iowa Annual Financial
Report with the State of Iowa Auditor.
JML
STATE OF IOWA
2019
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2019
CITY OF DUBUQUE, IOWA
DUE: December 1, 2019
16203100700000
CITY OF DUBUQUE
50 W 13th Street
DUBUQUE IA 52001-4864
POPULATION: 57637
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
Governmental (a)
Proprietary (b)
Total Actual (c)
Budget (d)
Revenues and Other Financing Sources
Taxes Levied on Property
26,466,355
26,466,355
25,766,328
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,466,355
26,466,355
25,766,328
Delinquent Property Taxes
4,413
4,413
0
TIF Revenues
9,867,968
9,867,968
10,182,997
Other City Taxes
17,758,632
0
17,758,632
18,093,849
Licenses and Permits
1,603,777
42,408
1,646,185
1,633,906
Use of Money and Property
15,434,027
421,938
15,855,965
13,951,522
Intergovernmental
36,158,221
1,805,573
37,963,794
79,092,743
Charges for Fees and Service
6,135,318
33,450,571
39,585,889
43,532,641
Special Assessments
140,536
0
140,536
30,000
Miscellaneous
4,108,307
5,561,853
9,670,160
8,506,759
Other Financing Sources
26,327,243
9,533,227
35,860,470
18,618,270
Transfers In
23,347,230
5,947,421
29,294,651
37,092,540
Total Revenues and Other Sources
144,004,797
50,815,570
194,820,367
256,501,555
Expenditures and Other Financing Uses
J
Public Safety
28,828,548
28,828,548
30,325,550
Public Works
13,177,053
13,177,053
13,884,882
Health and Social Services
988,853
988,853
1,129,771
Culture and Recreation
12,149,878
12,149,878
13,693,874
Community and Economic Development
14,216,512
14,216,512
14,553,885
General Government
9,036,511
9,036,511
9,744,730
Debt Service
10,593,529
10,593,529
11,008,961
Capital Projects
27,813,562
27,813,562
83,066,966
Total Governmental Activities Expenditures
116,804,446
0
116,804,446
177,408,619
BUSINESS TYPE ACTIVITIES
43,181,009
43,181,009
74,161,750
Total All Expenditures
116,804,446
43,181,009
159,985,455
251,570,369
Other Financing Uses
22,357,585
6,937,066
29,294,651
0
Transfers Out
22,357,585
6,937,066
29,294,651
37,092,540
Total All Expenditures/and Other Financing Uses
139,162,031
50,118,075
189,280,106
288,662,909
Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses
4,842,766
697,495
5,540,261
-32,161,354
Beginning Fund Balance July 1, 2018
52,048,470
23,293,898
75,342,368
88,559,720
Ending Fund Balance June 30, 2019
56,891,236
23,991,393
80,882,629
56,398,366
NOTE - These balances do not include the following, which were not budgeted and are not available for city operations:
Non -budgeted Internal Service Funds
7,132,788
Pension Trust Funds
Private Purpose Trust Funds
Agency Funds
15,923,711
Indebtedness at June 30, 2019
Amount
Indebtedness at June 30, 2019
Amount
General Obligation Debt
84,700,000
Other Long -Term Debt
7,136,443
Revenue Debt
144,140,588
Short -Term Debt
0
TIF Revenue Debt
19,711,054
General Obligation Debt Limit
221,512,755
CERTIFICATION
The forgoing report is correct to the best of my knowledge and belief
Publication
11/27/2019
Signature of Preparer
Printed name of Preparer
Jennifer Larson
Phone
Number
563-589-
4322
Date Signed
REVENUE P2
CITY OF DUBUQUE
REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 2019
NON-GAAP/CASH BASIS
Item Description
General
(a)
Special
Revenue (b)
TIF Special
Revenue (c)
Debt
Service (d)
Capital
Project (e)
Permanent
(i)
Total Governmental (Sum of(a)
through() (g)
Proprietary
(h)
Grand Total (Sum of
(g)and (h)) ®
SectionA - Taxes
1
1
Taxes levied onproperty
2
22,137,753
4,045,591
283,011
26,466,355
26,466,355
2
Less: Uncollected Property Taxes-
LevyYear
3
0
0
3
Net Current Property Taxes
4
22,137,753
4,045,591
283,011
0
0
26,466,355
26,466,355
4
Delinquent Property Taxes
5
3,596
774
43
4,413
4,413
5
TotalProperty Tax
6
22,141,349
4,046,365
283,054
0
0
26,470,768
26,470,768
6
TIF Revenues
7
9,867,968
9,867,968
9,867,968
7
Other City Taxes
Utility Tax Replacement Excise
Taxes
8"
0
8
UtilityFmnchise Tax (Chapter
364.2, Code of Iowa)
9
5,360,429
574,567
5,934,996
5,934,996
9
Parimutuel Wager Tax
10
27,000
27,000
27,000
10
Gaming Wager Tax
11
599,718
599,718
599,718
11
Mobile Home Tax
12
70,488
13,620
740
84,848
84,848
12
Hotel/ Motel Tax
13
2,149,840
2,149,840
2,149,840
13
Other Local Option Taxes
14
4,481,115
4,481,115
8,962,230
8,962,230
14
Total Other City Taxes
15
12,688,590
588,187
740
4,481,115
0
17,758,632
0
17,758,632
15
Section B - Licenses and Permits
16
1,603,777
1,603,777
42,40:3
1,646,185
16
SectionC - Use of Money and
Property
17
17
Interest
18
664,184
79,119
251,459
0
329,313
5,890
1,329,965
393,716
1,723,681
18
Rents and Royalties
19
12,896,766
23,655
12,920,421
28,222
12,948,643
19
Other Miscellaneous Use of
Moneyand Property
20
607,838
535,383
p
42,420
1,183,641
1,183,641
20
21
0
0
21
TotalUse of Money and Property
22
14,168,788
614,502
251,459
0
393,388
5,890
15,434,027
421,933
15,855,965
22
Section D - Intergovernmental
24
24
Federal Grant and Reimbursement%
26
26
Federal Grants
27
122,606
678,573
339,999
1,141,178
1,205,321
2,346,499
27
CommunityDevelopment Block
Grants
28
1,109,708
1,109,708
1,109,708
28
Housing and Urban Development
29
5,357,578
5,357,578
5,357,578
29
Public Assistance Grants
30
0
0
30
Payment in Lieu 0f Taxes
31
0
0
31
32
0
0
32
Total Federal Grants and
Reimbursements
33
122,606
7,145,859
0
339,999
l
7,608,464
1,205,321
8,813,785
33
REVENUE P3
CITY OF DUBUQUE
REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 2019
NON-GAAP/CASH BASIS
Item Description
General
(a)
Special
Revenue (b)
TIF Special
Revenue (c)
Debt
Service (d)
Capital
Projects (e)
Permanent
(1)
Total Governmental (Sum of (a)
through (f)) (g)
Proprietary
(h)
Grand Total (Sum of
(g) and (h)) (i)
Section D - Intergovernmental -
Continued
41
41
State Shared Revenues
43
43
Road Use Taxes
44
7,445,877
7,445,877
7,445,877
44
Other state grants and reimbursements
48
48
State grants
49
422,679
104,835
100
1,132,522
1,660,136
217,570
1,877,706
49
Iowa Department of Transportation
50
5,549,443
5,549,443
283,220
5,832,663
50
Iowa Department of Natural
Resources
51
0
0
51
Iowa Economic Development
Authority
52
0
0
52
CEBA grants
53
0
0
53
Commercial & Industrial
Replacement Claim
54
85Q389
155,372
417,486
11,014
1,434,261
1,434,261
54
HUD Resiliency Grant
55
7,052,826
7,052,826
7,052,826
55
Flood Mitigation Grant
56
4,207,297
4,207,297
4,207,297
56
57
0
0
57
58
0
0
58
59
0
0
59
Total State
60
1,273,068
14,758,910
417,486
11,114
10,889,262
0
27,349,840
500,790
27,850,630
60
Local Grants and Reimbursements
County Contributions
63
928,231
271,686
1,199,917
99,462
1,299,379
63
Library Service
64
0
0
64
Township Contributions
65
0
0
65
Fire/EMT Service
66
0
0
66
67
0
0
67
68
0
0
68
69
0
0
69
Total Local Grants and
Reimbursements
70
928,231
0
0
0
271,686
0
1,199,917
99,462
1,299,379
70
Total Intergovernmental (Sum of
lines 33, 60, and 70)
71
2,323,905
21,904,769
417,486
11,114
11,500,947
0
36,158,221
1,805,573
37,963,794
71
Section E -Charges for Fees and Service
72
72
Water
73
0
8,906,111
8,906,111
73
Sewer
74
0
12,390,434
12,390,434
74
Electric
75
0
0
75
Gas
76
0
0
76
Parking
77
0
2,570,040
2,570,040
77
Airport
78
0
0
78
Landfill/garbage
79
0
4,356,802
4,356,802
79
Hospital
80
0
0
80
REVENUE P4
CITY OF
REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,
NON-GAAP/CASH BASIS
Item Description
General
(a)
Special
Revenue (b)
TIF Special
Revenue (c)
Debt
Service (d)
Capital
Projects (e)
Permanent
(1)
Total Governmental (Sum of (a)
through (f)) (g)
Proprietary
(h)
Grand Total (Sum of
(g) and (h)) (i)
Section E - Charges for Fees and
Service - Continued
81
81
Transit
82
0
450,389
450,389
82
Cable TV
83
0
0
83
Internet
84
0
0
84
Telephone
85
0
0
85
Housing Authority
86
0
0
86
Storm Water
87
0
4,601,551
4,601,551
87
Other:
88
88
Nursing Home
89
0
0
89
Police Service Fees
90
43,093
43,093
43,093
90
Prisoner Care
91
0
0
91
Fire Service Charges
92
0
0
92
Ambulance Charges
93
1,104,932
1,104,932
1,104,932
93
Sidewalk Street Repair Charges
94
4,619
4,619
4,619
94
Housing and Urban Renewal Charges
95
32,704
32,704
32,704
95
River Port and Terminal Fees
96
0
0
96
Public Scales
97
0
0
97
Cemetery Charges
98
0
0
98
Library Charges
99
39,593
39,593
39,593
99
Park, Recreation, and Cultural Charges
100
1,287,849
1,287,849
1,287,849
100
Animal Control Charges
101
0
0
101
Airport Charges
102
3,093,840
60,630
165,637
3,320,107
3,320,107
102
Other
103
289,539
12,882
302,421
175,244
477,665
103
Total Charges for Service
104
5,891,550
78,131
0
0
165,637
0
6,135,318
33,450,571
39,585,889
104
Section F - Special Assesments
106
140,536
140,536
140,536
106
Section G - Miscellaneous
107
107
Contributions
108
803,421
21,281
139,812
328,646
1,293,160
1,293,160
108
Deposits and Sales/Fuel Tax
Refunds
109
0
910,069
910,069
109
Sale of Property and Merchandise
110
52,001
43,306
300,000
728
396,035
91,661
487,696
110
Fines
111
0
0
111
Internal Service Charges
112
1,151,987
1,151,987
3,705,124
4,857,111
112
Iowa District Court Finds
113
344,280
344,280
344,280
113
Reimbursements
114
309,488
102,977
65,311
477,776
220,597
698,373
114
Miscellaneous
115
211,507
177,318
56,179
65
445,069
357,482
802,551
115
Parking Ticket Fines
116
0
276,920
276,920
116
117
0
0
117
118
0
0
118
119
0
0
119
Total Miscellaneous
120
2,872,684
344,882
439,812
0
450,864
65
4,108,307
5,561,853
9,670,160
120
REVENUE P5
CITY OF
REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,
NON-GAAP/CASH BASIS
Item Description
General
(a)
Special
Revenue (b)
TIF Special
Revenue (c)
Debt
Service(d)
Capital
Projects (e)
Permanent
(f)
Total Governmental (Sum of
(a) through (f)) (g)
Proprietary
(h)
Grand Total (Sum
of (g) and (h)) (i)
Total All Revenues (Sum of lines 6, 7, 15,16,22,
71, 104, 106, and 120)
121
61,690,643
27,717,372
10,976,725
294,908
16,991,951
5,955
117,677,554
41,282,343
158,959,897
121
Section H - Other Financing Sources
123
123
Proceeds of capital asset sales
124
0
0
124
Proceeds of long-term debt (Excluding TIF
intemal borrowing)
125
14,423
2,965,590
2,980,013
3,585,806
6,565,819
125
Proceeds of anticipatory warrants or other
short-term debt
126
0
0
126
Regular transfers in and interfund loans
127
9,295,461
184,681
4,303,782
1,792,767
15,576,691
5,416,352
20,993,043
127
Intemal TIF loans and transfers in
128
430,641
80,000
5,729,608
1,530,290
7,770,539
531,069
8,301,608
128
129
0
0
129
130
0
0
130
Total Other Financing Sources
131
9,726,102
264,681
0
10,047,813
6,288,647
0
26,327,243
9,533,227
35,860,470
131
Total Revenues Except for Beginning Balances
(Sum of lines 121 and 131)
132
71,416,745
27,982,053
10,976,725
10,342,721
23,280,598
5,955
144,004,797
50,815,570
194,820,367
132
Beginning Fund Balance July 1, 2018
134
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
134
Total Revenues and Other Financing Sources
(Sum of lines 132 and 134)
136
86,204,998
37,596,377
19,762,737
10,603,496
41,793,171
92,488
196,053,267
74,109,468
270,162,735
136
EXPENDITURES P6
CITY OF DUBUQUE
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2019
NON-GAAP/CASH BASIS
Item Description
Line
General
(a)
Special
Revenue (b)
TIF Special
Revenue (c)
Debt
Service (d)
Capital
Projects (e)
Permanent
(f)
Total Governmental (Sum of cols. (a)
through (t)) (g)
Proprietary
(h)
Grand Total (Sum of
col. (g)) (1)
Line
Section A Public Safety
1
1
Police Department/Crime
Prevention
2
14,718,452
5,930
14,724,382
14,724,382
2
Jail
3
0
0
3
Emergency Management
4
1,575,177
1,575,177
1,575,177
4
Flood control
5
337,285
337,285
337,285
5
Fire Department
6
9,407,681
9,407,681
9,407,681
6
Ambulance
7
1,659,696
1,659,696
1,659,696
7
Building Inspections
8
799,724
799,724
799,724
8
Miscellaneous Protective Services
9
0
0
9
Animal Control
10
324,603
324,603
324,603
10
Other Public Safety
11
0
0
11
12
0
0
12
13
0
0
13
Total Public Safety
14
28,822,618
5,930
0
0
0
28,828,548
28,828,548
14
Section B Public Works
15
15
Roads, Bridges, Sidewalks
16
1,403,090
3,177,153
4,580,243
4,580,243
16
Parking Meter and Off -Street
17
0
0
17
Street Lighting
18
331,930
909,228
1,241,158
1,241,158
18
Traffic Control Safety
19
82,968
19,035
102,003
102,003
19
Snow Removal
20
1,702,229
1,702,229
1,702,229
20
Highway Engineering
21
0
0
21
Street Cleaning
22
680,817
680,817
680,817
22
Airport (if not an enterprise)
23
4,515,429
4,515,429
4,515,429
23
Garbage (if not an enterprise)
24
0
0
24
Other Public Works
25
355,174
355,174
355,174
25
26
0
0
26
27
0
0
27
Total Public Works
28
6,688,591
6,488,462
0
0
0
13,177,053
13,177,053
28
Section C Health and Social
Services
29
29
Welfare Assistance
30
0
0
30
City Hospital
31
0
0
31
Payments to Private Hospitals
32
0
0
32
Health Regulation and Inspections
33
478,039
478,039
478,039
33
Water, Air, and Mosquito Control
34
0
0
34
Community Mental Health
35
0
0
35
Other Health and Social Services
36
510,814
510,814
510,814
36
37
0
0
37
38
0
0
38
Total Health and Social Services
39
988,853
0
0
0
0
988,853
988,853
39
Section D- Culture and
Recreation
40
40
Library Services
41
3,503,502
132,152
3,635,654
3,635,654
41
Museum, Band, Theater
42
0
0
42
Parks
43
3,286,971
11,775
1,811
3,300,557
3,300,557
43
Recreation
44
2,510,941
112,814
2,623,755
2,623,755
44
Cemetery
45
0
0
45
Community Center, Zoo, Marina,
and Auditorium
46
1,949,923
1,949,923
1,949,923
46
Other Culture and Recreation
47
639,989
639,989
639,989
47
48
0
0
48
49
0
0
49
Total Culture and Recreation
50
11,891,326
256,741
0
0
1,811
12,149,878
12,149,878
50
EXPENDITURES P7
CITY OF
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, -- Continued
NON-GAAP/CASH BASIS
Item description
Line
General
(a)Revenue(b)
Special
TIF Special
Revenue (c)Service(�
Debt
Capital
Projects (e)(f)(a)
Permanent
Total Governmental (Sum of cols.
through()) (g)
Proprietary
(h)
Grand Total (Sum
of col. (g)) O
Line
Section E Community and
Economic Development
51
51
Community beautification
52
61,262
81,391
142,653
142,653
52
Economic development
53
2,354,838
3,267,511
5,622,349
5,622,349
53
Housing and urban renewal
54
967,069
6,502,660
7,469,729
7,469,729
54
Planning and zoning
55
869,901
869,901
869,901
55
Other community and economic
development
56
111,880
111,880
111,880
56
TIF Rebates
57
0
0
57
58
0
0
58
Total Community and Economic
Development
59
4,364,950
6,584,051
3,267,511
0
0
0
14,216,512
14,216,512
59
Section F— General Government
60
60
Mayor, Council and City Manager
61
2,455,924
284,287
2,740,211
2,740,211
61
Clerk, Treasurer, Financial
Administration
62
3,000,012
3,000,012
3,000,012
62
Elections
63
0
0
63
Legal Services and City Attomey
64
997,309
997,309
997,309
64
City Hall and General Buildings
65
758,816
758,816
758,816
65
Tort Liability
66
0
0
66
Other General Government
67
1,275,257
264,906
1,540,163
1,540,163
67
68
0
0
68
69
0
0
69
Total General Government
70
8,487,318
549,193
0
0
0
9,036,511
9,036,511
70
Section G— Debt Service
71
10,593,529
10,593,529
10,593,529
71
72
0
0
72
73
0
0
73
Total Debt Service
74
0
0
0
10,593,529
0
0
10,593,529
10,593,529
74
Section 11— Regular Capital
Projects Specify
75
75
Government Capital Projects
76
1,015,072
10,064,997
14,362,630
25,442,699
25,442,699
76
77
0
0
77
Subtotal Regular Capital Projects
78
1,015,072
10,064,997
0
14,362,630
0
25,442,699
25,442,699
78
TIF Capital Projects—Specify
79
79
TIF Capital Projects
80
2,370,863
2,370,863
2,370,863
80
81
0
0
81
Subtotal TIF Capital Projects
82
0
0
0
2,370,863
0
2,370,863
2,370,863
82
Total Capital Projects
83
1,015,072
10,064,997
0
16,733,493
0
27,813,562
27,813,562
83
Total Governmental Activities
Expenditures
84
62,258,728
23,949,374
3,267,511
10,593,529
16,733,493
1,811
116,804,446
116,804,446
84
(Sum of lines 14, 28, 39, 50, 59, 70, 74,
83)
85
85
TIF Rebates are expended out of the TIF Special Revenue Fund within the Community and Economic Development program's activity "Other"
EXPENDITURES P8
CITY OF
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, -- Continued
NON-GAAP/CASH BASIS
Item description
Line
General
(a)
Special
Revenue (b)
TIF Special
Revenue (c)
Debt
Service (d)
Capital
Projects (e)
Permanent
(f)
Total Governmental (Sum of cols. (a)
through (f)) (g)
Proprietary
(h)
Grand Total (Sum of
col. (g)) (1)
Line
Section I—Business Type
Activities
87
87
Water Current Operation
88
5,622,910
5,622,910
88
Capital Outlay
89
1,898,031
1,898,031
89
Debt Service
90
3,059,778
3,059,778
90
Sewer and Sewage Disposal—
Current Operation
91
5,453,825
5,453,825
91
Capital Outlay
92
3,037,871
3,037,871
92
Debt Service
93
5,233,483
5,233,483
93
Electric Current Operation
94
0
94
Capital Outlay
95
0
95
Debt Service
96
0
96
Gas Utility— Current Operation
97
0
97
Capital Outlay
98
0
98
Debt Service
99
0
99
Parking Current Operation
100
1,687,043
1,687,043
100
Capital Outlay
101
37,556
37,556
101
Debt Service
102
1,518,548
1,518,548
102
Airport Current Operation
103
0
103
Capital Outlay
104
0
104
Debt Service
105
0
105
Landfill/GarbageCurrent
operation
106
3,055,402
3,055,402
106
Capital Outlay
107
419,208
419,208
107
Debt Service
108
7,277
7,277
108
Hospital — Current Operation
109
0
109
Capital Outlay
110
0
110
Debt Service
111
0
111
Transit Current Operation
112
3,704,902
3,704,902
112
Capital Outlay
113
51,853
51,853
113
Debt Service
114
0
114
Cable TV, Telephone, Internet—
Current Operation
115
0
115
Capital Outlay
116
0
116
Housing Authority—Current
Operation
117
0
117
Capital Outlay
118
0
118
Debt Service
119
0
119
Storm Water— Current Operation
120
1,485,989
1,485,989
120
Capital Outlay
121
1,226,902
1,226,902
121
Debt Service
122
1,866,877
1,866,877
122
Other Business TypeCurrent
Operation
123
154,452
154,452
123
Capital Outlay
124
0
124
Debt Service
125
0
125
Internal Service Funds Specify
126
126
Engineering/Stores/Central Printing
127
3,639,228
3,639,228
127
America's River Project
128
19,874
19,874
128
Total Business Type Activities
129
43,181,009
43,181,009
129
EXPENDITURES P9
CITY OF DUBUQUE
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2019 -- Continued
NON-GAAP/CASH BASIS
Item description
Line
General
(a)
Special
Revenue (b)
TIF Special
Revenue (c)
ServiDebtce
(d)
Capital
Projects (e)
Permanent
(f)
Total Governmental (Sum of
cols. (a) through (f)) (g)
Proprietary
(h)
Grand
(Sum of Total col.
(g)) (1)
Line
Subtotal Expenditures (Sum of lines 84 and
129)
130
62,258,728
23,949,374
3,267,511
10,593,529
16,733,493
1,811
116,804,446
43,181,009
159,985,455
130
Section J— Other Financing Uses Including
Transfers Out
131
131
Regular transfers out
132
4,407,019
5,502,329
0
4,146,629
0
14,055,977
6,937,066
20,993,043
132
Internal TIF loans/repayments and transfers out
133
8,301,608
8,301,608
8,301,608
133
134
0
0
134
Total Other Financing Uses
135
4,407,019
5,502,329
8,301,608
0
4,146,629
0
22,357,585
6,937,066
29,294,651
135
Total Expenditures and Other Financing
Uses (Sum of lines 130 and 135)
136
66,665,747
29,451,703
11,569,119
10,593,529
20,880,122
1,811
139,162,031
50,118,075
189,280,106
136
137
137
Ending fund balance June 30, :
138
138
Governmental:
139
139
Nonspendable
140
23,514
23,514
23,514
140
Restricted
141
8,144,674
8,193,618
9,967
2,080,000
67,163
18,495,422
18,495,422
141
Committed
142
2,219,190
18,833,049
21,052,239
21,052,239
142
Assigned
143
1,000
1,000
1,000
143
Unassigned
144
17,319,061
17,319,061
17,319,061
144
Total Governmental
145
19,539,251
8,144,674
8,193,618
9,967
20,913,049
90,677
56,891,236
56,891,236
145
Proprietary
146
23,991,393
23,991,393
146
Total Ending Fund Balance June 30,
147
19,539,251
8,144,674
8,193,618
9,967
20,913,049
90,677
56,891,236
23,991,393
80,882,629
147
Total Requirements (Sum of lines 136 and
147)
148
86,204,998
37,596,377
19,762,737
10,603,496
41,793,171
92,488
196,053,267
74,109,468
270,162,735
148
OTHER P10
Part III Intergovernmental Expenditures P1 ase report below expenditures made to the State or to other local governments on a reimbursement or cost sharing basis. Include these expenditures in part II. Enter amount.
Purpose
Amount paid to other local governments
Purpose
Amount paid to State
Correction
Highways
All other
Health
Highways
Transit Subsidies
Libraries
Police protection
Sewerage
Sanitation
All other
Part IV
Wages & Salaries Report here the total salanes and wages paid to all employees of your government before deductions of social security, re em nt, etc. Include also salaries and wages paid to employees of any utility owned
and operated by your government, as well as salaries and wages of municipal employees charged to construction projects.
YOU ARE REQUIRED TO ENTER SALARY DOLLARS IN THE Amount areas FOR SALARIES AND WAGES PAID
Amount
Total Salaries and Wages Paid
42,955,388
Part V Debt Outstanding, Issued, and Retired
Transit subsidies
A. Long -Term Debt
1 Debt During the Fiscal Year
Debt Outstanding JUNE 30, 2019
Purpose
Line
Debt Outstanding JULY 1, 2018
Issued
Retired
General Obligation
TIF Revenue
Revenue
Other
Interest Paid This Year
Water Utility
1.
28,409,221
852,965
2,192,686
12,196,576
11,872,924
3,000,000
867,092
Sewer Utility
2.
79,147,837
1,572,736
3,473,317
10,405,460
66,841,796
1,760,167
Electric Utility
3.
Gas Utility
4.
Transit -Bus
5.
3,449,260
216,125
231,886
3,433,499
85,517
Industrial Revenue
6.
Mortgage Revenue
7.
TIF Revenue
8.
46,495,481
2,023,875
2,574,827
25,583,475
19,711,054
650,000
2,305,719
Other Purposes/Miscellaneous
9.
75,646
5,000
70,646
2,277
GO
10.
17,837,656
860,000
1,300,766
14,062,779
3,334,111
513,935
Parking
11.
8,488,842
1,841,064
6,495,446
152,332
249,882
Airport
12.
3,369,727
258,343
3,111,384
100,806
Stormwater
13.
76,181,948
1,010,910
2,426,255
9,340,735
65,425,868
2,083,292
Section 108
14.
Total Long -Term
263,455,618
6,536,611
14,304,144
84,700,000
19,711,054
144,140,588
7,136,443
7,968,687
B. Short -Term Debt Amount
Outstanding as of July 1, 2018
Outstanding as of JUNE 30, 2019
DEBT LIMITATION FOR GENERAL OBLIGATIONS
Part VI Actual valuation --Janu 1,2017
January
Amount
4,430,255,110
x.0.5=$
221,512,755.5
Part VII CASH AND INVESTMENT ASSETS AS OF JUNE 30, 2019
Type of asset
Cash and investments - Include cash on hand, CD's, time, checking and savings deposits, Federal securities,
Federal agency securities, State and local government securities, and all other securities. Exclude value of real
property.
Amount
Bond and interest
funds (a)
Bond construction
funds (b)
Pension/retirement
funds (c)
All other Funds
(d)
Total (e)
13,269,171
92,505,340
105,774,511
If you budget on a NON -GAAP CASH BASIS, the amount in the Total abov SHOULD EQUAL the above
summed amounts on the sheet All Funds P1: Ending fund balance, column C PLUS the amounts in the shaded
Note area.
REMARKS
STATE OF IOWA {SS:
DUBUQUE COUNTY
CERTIFICATION OF PUBLICATION
I, Suzanne Pike, a Billing Clerk for Woodward
Communications, Inc., an Iowa corporation, publisher
of the Telegraph Herald, a newspaper of general
circulation published in the City of Dubuque, County
of Dubuque and State of Iowa; hereby certify that the
attached notice was published in said newspaper on the
following dates:
November 27, 2019,
and for which the charge is $147.42
Subscribed to before me, a Notary Public in and for
Dubuque County, Iowa,
this a 'Ll day of ( , 20 \q .
Notary P in and for Dubuque County, Iowa.
JANET K. PAPii
Commission Number 199059
My Comm. Exp. DEC 11, 2019
STATE OF IOWA
2019
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30 2019 CITY OF DUBUQUE, IOWA
DUE: December 1, 2019
16203100700000
CITY 00 DUBUQUE '
50 W 13th Street
DUBUQUE IA 52001-4864
POPULATION: 57637
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
evenues and Other Financing Sources
Taxes Levied on Property
Governmental (a)`
Proprietary (b)
Total Actual (cj'
Budget (d)
Less:'UncolIected Property Taxes -,Levy Year •
Net Current Property Taxes
Delinquent Finnerty Taxes
TIF Revenues
Other City Taxes
Licenses and Permits
Use of Money and Property
Intergovernmental:
Charges for Fees and Service
Special Assessments
Miscellaneous
Other Financing Sources, Including Transfers in
Total Revenues and Other Sources
26466355.
26,466,355
25,766,328
0
0
0
26,466,355
26,466,355.
25,766,328
4,41
4,413
0
9,867,968
9,867,966
17,758,632!
0
17,758;632
Expenditures and Other Financing Uses
Public Safety
Public Works
Health and Social Services
Culture and Recreation
1,603,777
42,408
1,646,185
10,182,997
18,093,849
1,633,906
13,951,522
79,092,743
43,532,641
30,000
8,506,759
55,710,810:
256,501,555
15,434,027
421,938,
15,855,965
36,158,221!
1,805,573
37,963,794
6,135;318-
33,450,571
39,585,889
140,536
0
140,536
4,108,307
5,561.853`
9,670,160
26,327,243
9,533,227
35,860,470
44,004;797
50,8
5,570
94,820,367
Community and Economic Development
General Government
Debt Service
Capital Projects
Total Governmental Activities Expenditures
Business type activities
Total All Expenditures
Other Financing Uses, Including Transfers Out
Total All Expenditures/and Other Financing Uses
28,828;548
13,177,053
988,853
12,149,878
14,216,512
9,036,511
28,828,548'
13,177,053
988,853
12,149,878.
14,216,512
10,593,529'
9,036,511.
10,593,529
30,325,550
13,884,882
1,129,77
13,693,874
14;553,885
27,813,562
27,813,562
11,008,96
83,066,966
177,408,619
74,161,750
251,570,369
37,092,540
288,662,909
-32,161,354.
88,559,720
116,804,4461
0
116,804,446'.
43,181,009'
43,181,009
116,804,446
43;181,009
159,985,455
22,357,585
6,937,066'.
29,294,651
Excess Revenues and Qther Sources Over (Under) Expenditures/and Other Financing Uses
Beginning Fund Balance Jttly 1, 2018
Ending fund Balance June 30, 2019
NOTE - These balances do not include the following, which were not budgeted and are e not
Non -budgeted Internal Service Funds 7,132,788
Private Purpose Trust Funds
139,162,031
50,118;075
109,280,106
4,842,766
697,495.
, 5,540,261
`52,048,470
• 23,293,898
75,342,368
_56,891,236
23,991,393
80,882,629
56,398,366
available for c ty operations:
Indebtedness. at June 30, 2019
General Obligation Debt
Revenue Debt -
TIF Revenue Debt
Amount
84,700;000
144,140,588
19,711,054
Pension. Trust Funds
Agency Funds
15,923,711
Indebtedness at June 30 2019
Other Long -Term Debt '
Short -Term Debt
Amount
7,136,443
O
General Obligation Debt Limit
221,512,755
181