COVI D-19 Monthly Work Session Copyrighted
August 3, 2020
City of Dubuque Work Session - Top # 1.
City Council Meeting
ITEM TITLE: COVID-19 Monthly Work Session
SUM MARY: City staff and network partners will provide updates on the internal and
community-facing responses to the COVI D-19 pandemic.
Tentative presentation order:
1. Community COVI D-19 Update & Communication Response: Mary
Rose Corrigan, Public Health Specialist
2. Vulnerable Populations Support Update: Kelly Larson, Human
Rights Specialist
3. Update on Mask-Wearing Requirement on Jule Transit: Renee
Tyler, Transportation Services Manager
4. Fiscal Year 21 Budget Team Strategies: Jennifer Larson, Finance
& Budget Manager
5. Greater Dubuque Development Corporation: Rick Dickinson,
President/CEO
6. Community Foundation of Greater Dubuque Update: Nancy Van
Milligen, President/CEO
7. United Way of Dubuque Update: Danielle Peterson,
President/CEO
SUGGESTED
DISPOSITION:
ATTACHMENTS:
Description Type
COVI D-19 Response Work Session-MVM Memo City Manager Memo
Staff Memo- Tentative Agenda Staff Memo
Staff Memo- Vulnerable Populations Staff Memo
Staff Memo- Budget Staff Memo
Dubuque
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TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Agenda for August 3, 2020 City Council Work Session re: COVID-19
Response
DATE: July 30, 2020
Assistant City Manager Cori Burbach is transmitting information for the work session on
COVID-19 response.
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Mic ael C. Van Milligen
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Attachment
cc: Crenna Brumwell, City Attorney
Teri Goodmann, Assistant City Manager
Cori Burbach, Assistant City Manager
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TO: Michael C Van Milligen, City Manager
FROM: Cori Burbach, Assistant City Manager
DATE: July 29, 2020
RE: Agenda for 8.3.20 City Council Work Session: re: COVID-19 Response
The purpose of this memo is to provide an agenda for the City Council Work Session
scheduled for August 3, 2020. The presentation will provide updates from City staff and
our partners on the internal and community-facing response to COVID-19.
Tentative presentation order:
Community COVID-19 Update & Communication Response
Mary Rose Corrigan, Public Health Specialist
Vulnerable Populations Support Update
Kelly Larson, Human Rights Specialist
Update on Mask-Wearing Requirement on Jule Transit
Renee Tyler, Transportation Services Manager
Fiscal Year 21 Budget Team Strategies
Jennifer Larson, Finance & Budget Manager
Greater Dubuque Development Corporation
Rick Dickinson, President/CEO
Community Foundation of Greater Dubuque Update
Nancy Van Milligen, President/CEO
United Way of Dubuque Update
Danielle Peterson, President/CEO
Additional information is attached to this memorandum, and the most up-to-date
information will be shared verbally during the work session.
Thank you.
Dubuque
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To: Michael C. Van Milligen, City Manager
From: Kelly Larson, Human Rights Director
Jerelyn O'Connor, Neighborhood Development Specialist
Date: July 16, 2020
Subject: July 16 COVID-19 Update: Vulnerable Populations
The purpose of this memo is to summarize work being done to coordinate meeting the
needs of our community's most vulnerable populations during the COVID-19 pandemic.
This memo will provide specific information on the activities of the last few weeks.
Background and Overarching Structure:
Dubuque has a "COAD" (Community Organizations Active in Disaster) that has been
engaged in planning and preparation well before this incident. The COAD is co-chaired
by the Community Foundation of Greater Dubuque and the United Way of Dubuque
Area Tri-States. These two organizations are the overarching organizations who are
coordinating the COVID-19 identification of needs and resources amongst non-profit
institutions. Human Rights Director Kelly Larson and Neighborhood Development
Specialist Jerelyn O'Connor are the City liaisons to these institutions and are
participating in weekly conference calls hosted by United Way. In addition, the Human
Rights Department is coordinating an Equitable Emergency Management Committee
that is tasked with keeping lines of communication open with neighborhood leaders and
community leaders in various underrepresented communities that may not be directly
connected to specific non-profit organizations or that may be fearful of accessing
services.
The Dubuque County COVID-19 Emergency Response Team directs the response to
the pandemic. The Housing and Human Services Support Function supports housing
and human services needs that arise during the pandemic. Human Rights Director
Kelly Larson, Neighborhood Development Specialist Jerelyn O'Connor, United Way
President/CEO Danielle Peterson, and Community Foundation of Greater Dubuque
President/CEO, and VNA Director Stacy Killian are serving as support for the housing
and human services functions for the Emergency Operations Center.
The Housing and Community Development Department is coordinating needs related to
reducing spread among homeless populations and doubled up/multigenerational
families living together.
Update: June 16, 2020 — July 16, 2020
Resources and Actions:
COVID-19 Disaster Relief Fund
Community Foundation of Greater Dubuque
The COAD established this fund with the CFGD managing the fund as the fiscal agent.
Funding commitments as of July 15 were at $1.3 million and $739,625 has been
granted out. To date, the Disaster Relief Fund has received 58 applications for a total
of$1.2M in requests. Grants awarded since June 15 are detailed below.
Organization Funds Used For
ISU Extension — Clinton county Clinton Clover Crates
$1,846
Foundation for Dubuque Public Schools Thermometers for each family in the
$21,100 school district
Presentation Lantern Center Food box delivery to families - VIATS
$10,000
Catholic Charities General assistance to families served by
$10,000 Presentation Lantern Center
The current focus continues to be on reducing the immediate economic and health
impact on vulnerable populations. The long-range planning committee has tabled a
number of applications that were submitted for funding from the Disaster Relief Fund to
reevaluate at a later time if there are funds remaining. There continue to be relief and
recovery funds available through the COAD. There is a link to the grant application on
United Way and the Community Foundation's website.
The COAD is addressing the immediate need of food access but is also looking
analyzing data and mapping resources to inform the development of a longer-term
strategy of food access issues. The plan is they will be moving from funding immediate
relief needs to recovery. The intent is for the COAD to be looking at the needs on a
systemic level.
Additional Support for Non-Profits Delivering Disaster Relief Services
United Way
Weekly conference calls are hosted by United Way with local non-profit agencies and
representatives from the CFGD and the City of Dubuque. Local legislators and Dubuque
County elected officials and staff have also joined the call. The goal of the calls is to
streamline communication between human service provider agencies, ensure
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collaborative and effective use of resources, and collect information on service changes
so that the 211 system remains up to date. This information is posted weekly on the
United Way website and distributed through social media.
https://dbqunitedway.orq/resources-covid. United Way reported last week that the 211
call volume has lessened the last couple of weeks, although the vast majority of calls
continue to be COVID related needs.
United Way has responded to multiple requests submitted from our outreach to
community members through non-profit organizations and our Human Rights
Department networks:
• Food Sites
o Multiple food distribution sites throughout the community. Information
available in English, Spanish, and Marshallese at
https://www.dbqschools.orq/coronavirus-information/food-resources/ and
https://dbqunitedway.orq/covid-19-community-resources#resources
o Groceries continue to be delivered to a number of Marshallese families
through a partnership with Project Rooted and Resources Unite.
o ECIA is taking calls for food delivery in partnership with Dubuque Area
Labor Harvest.
o A number of churches have partnered with the Food Bank to offer food
box giveaways at various locations
o Through the summer months, there are numerous free food sites for
children for grab and go meals through partnerships with Dubuque Boys
and Girls Club, Dubuque Schools, Leisure Services, and the Dream
Center.
o Pandemic Food Assistance Distribution Plan
The lowa Department of Human Services (DHS) announced the
distribution plan for $76,268,223 in Food Assistance benefits for lowa
Families. The Families First CoronaVirus Act allowed states to issue Food
Assistance benefits to households with children in Pre-K through grade 12
who lost access to Free and Reduced-Price School Meals due to
pandemic-related school closures in Spring 2020. The benefits of
$307.80/child will be put on the household's EBT card on July 15. Non-
Food Assistance children will receive P-EBT cards in the mail between
July 14-22.
• Brain Health
COVID Recovery lowa
The lowa Department of Human Services has received funding from FEMA to
offer free virtual counseling to any lowan who has been affected in any way by
the COVID-19 pandemic. The program, called COVID Recovery lowa is
statewide and has been operating since May. Counseling is offered via virtual
sessions, chat, or phone call. People of all ages may join groups online to find
support and learn new strategies to cope with the effects of the pandemic.
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COVID Recovery lowa will provide counseling, virtual activities, referrals to help
lowans build coping skills and resilience, Call 844-775-9276 or visit
www.COVIDrecoverviowa.orq to complete a contact form.
Hillcrest Family Services and LSI have responded to the Dubuque Schools RFP
to have a therapist in each school to respond to brain health issues of students
and staff.
• Unemployment and Small Business Support
There is agreement that with the economic crisis the needs of vulnerable
populations, as well as those who have been self-sufficient, have been
increasing significantly.
o Employees and self-employed impacted by COVID-19 closures can and
should apply for unemployment benefits
at https://www.iowaworkforcedevelopment.qov/file-claim-unemplovment-
insurance-benefits. There is information in 9 different languages on the
IWD website. People are encouraged to do weekly reporting even if
they've gone back to work with reduced hours as they may still qualify for
partial unemployment.
o Greater Dubuque Development Corporation and Northeast lowa
Community College has fielded hundreds of calls with their service for
business owners/non-profit CEOs. Their website is constantly updated
with additional information and resources.
o GDDC participated in the Safe at Work webinar last week.
o Staff also met with approximately 200 IBM employees who want to remain
in Dubuque. IWD sent a mailing to the 206 Flexsteel workers that were
laid off in June. Staff inet with Diamond jo officials regarding pending
layoffs.
GDDC reported they have seen an increase in postings of jobs on Access
Dubuque.
• Childcare
There is a great deal of concern about upcoming childcare needs for
school age children. Dubuque County Early Childhood, Childcare
Resource and Recovery, Community Foundation, United Way, and NICC,
have convened meetings about these looming childcare needs,
particularly with new needs created due to rising COVID infections and the
uncertainty created by changing school schedules. A childcare survey is
available in English, Spanish, and Marshallese. A new program has been
established to assist with the creation of new in-home centers.
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• Housing (shelters for safe self-quarantine)
• The self-quarantine shelters have been fully operational since April 7. The
shelters are for people who are positive of presumptively positive for COVID-19
and are homeless, living in shelters, or unable to isolate at home due to cramped
living quarters or living with someone who is at high risk. The shelters are for
individuals who are not symptomatic enough to require hospitalization.
• To date, 32 residents have been sheltered for a total of 398 nights, or an average
of 12.5 days per person.
• Referrals to the shelter are to come through homeless shelters or medical
providers, though we also are providing self-assessment information to
individuals and non-profit staff who are working with high risk populations so that
information about the degree of risk is clearly communicated when they contact a
medical provider.
• We continue to be concerned that the general approach to self-isolation at home
will have an inequitable impact on communities who are homeless, living doubled
up, or living multi-generationally with family members who are at heightened risk
of serious complications. Crescent Community Health Center has incorporated
the assessment/referral as part of their protocol in treating patients.
• Dubuque County will take over management of the shelter effective July 18.
Dubuque has partnered with the City of Dubuque at the COVID shelter and hired
Shelter Manager who will oversee the operations of the COVID shelter. This
position is responsible for coordinating partners to ensure safe operations and
proper care of residents to prevent the spread of COVID-19. This includes
oversite of the building as well as the residents.
Housing — Rental and Mortgage Assistance Program
• The City's program is funded with CDBG funds. The program provides up to
$3,000 rental, mortgage, and utility assistance to individuals who have lost
income due to COVID, are not receiving the $600 CARES Act unemployment
assistance, and are income eligible. The Housing and Community Development
Director Alexis Steger is expecting a significant increase in need and an increase
in persons meeting eligibility after the CARES funding ends July 25. Housing
staff reported that many of the applicants have not met the strict eligibility
requirements. They will continue to accept and process applications. To date,
they have received over 300 inquiries about the program.
• The State of lowa's new Eviction and Foreclosure Prevention Program also
provides short term (up to 4 months) rental assistance or mortgage payment
assistance for eligible lowans. Locally, Operation:New View is processing those
applications. Housing Department staff is providing assistance to individuals in
filing the online only application and needed documentation. Operation: New
View has also received additional funding for the Low Income Energy Assistance
Program is providing assistance with utility bills.
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The non-profit provider community is anticipating a huge demand for rent and
utility assistance as the moratoriums are lifted and the CARES funding ends.
Salvation Army has seen a huge increase in requests for assistance. Some
requests are referred to Resources Unite or City Housing.
Catholic Charities is still accepting referrals from social service agencies for
clients who needs help with rent, security deposits or utilities. They are using
funding to help fill gaps in need, after all resources have been utilized or client is
ineligible for other programs.
• City Utility Billing Assistance and Payment Plan Opportunities
In mid-March, the City temporarily suspended water shut-offs related to past due
utility bills. Late fees on past due utility bills are also temporarily suspended and
disconnection notices are not been issued. Due to the current situation with
COVID-19, the City of Dubuque is offering payment plans of up to 12 months to
those that qualify to address past due utility account balances of$125 or more.
Each customer needs to apply for CDBG grant/assistance through the Housing
Department. Letters to delinquent utility billing customers have information
included describing the assistance programs. The Finance Department and
Housing Department will work together to respond to customers who are
interested in payment plans and will also actively reach out to customers who do
not respond.
• Community Development Block Grant Funds
The supplemental CDBG funds are being used for the Temporary isolation Shelter and
non-profit community support through an application process. The Commission is also
recommending approval of $15,425 to the AmeriCorps Partners in Learning program to
support transition to tutoring virtually. The grant applications for non-profit community
support was released on July 9. The Community Development Advisory Commission
approved the program and the following applications on July 15.
St. Mark Youth Enrichment $15,000
Fountain of Youth $15,000
Dream Center $15,000
Riverview Center $15,000
• Emergency Shelter Grant
This month, lowa Finance Authority released Emergency Shelter Grant Funds.
Community Solutions of Eastern lowa (ECIA) will receive $390,000 and expects to have
the program operations by the end of July.
Reaching-In to Impacted Families and Communities
• Human Rights staff is now focusing, with the help of a summer AmeriCorps member,
on getting recovery information, such as assistance with rent and utilities, out to
impacted families. This includes translation and efforts to distribute information through
social media videos.
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• A number of community partners have endorsed a messaging campaign to support
immigrant communities. As the COVID-19 pandemic deepens and unemployment in
our area worsens, there is growing concern that anti-immigrant sentiment will increase.
Community partners are launching a messaging campaign promoting community
cohesion and support for all people. The National Immigration Forum has launched
their#allofus campaign and have offered to help our region launch a version designed
to fit our local needs. The campaign focuses on coming together during a time of crisis
and on the important role immigrants have played in the response. The City Council
has signed on as a supporter. The local All of Us campaign was released by the
Community Foundation on July 8.
• Human Rights staff continues to participate in the weekly calls coordinated by the
pacific island health project through Crescent Community Health Center. The Human
Rights Department is collaborating with AmeriCorps Partners in Learning and the
Pacific Islander Health Project to have a summer AmeriCorps member assist with
COVID recovery with the Marshall Island population.
Longer Term/Recovery Plans
The COAD is receiving grant requests that are more recovery related and are holding
those for now because the pandemic is a unique situation where COAD has to meet
immediate needs is a way that is atypical for disasters. The COAD is starting to look at
more long-term needs as they transition from immediate relief to recovery.
• As federal and state funding are not replenished and as the economic impact hits
more broadly and deeply, the expectation is that individual donations will decrease and
that the most vulnerable in our community will be worse off than we've ever seen —
anticipating crash/depleted resources around July when past due rent and utilities hit.
Cc: Teri Goodman
Cori Burbach
Mary Rose Corrigan
Alexis Steger
Rick Steines
Mark Dalsing
Shelley Stickfort
Randy Gehl
Crenna Brumwell
Marie Ware
Jacqueline Hunter
7
Dubuque
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TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Director of Finance and Budget
SUBJECT: Fiscal Year 2020 Results and Revised Fiscal Year 2021 Revenue Projections
DATE: July 30, 2020
Fiscal Year 2020
The City of Dubuque's fiscal year ended on June 30, 2020. The General Fund revenue results
as compared to budget and previously reported estimates are as follows:
FY20 FY20
FY20 FY20 Actual Estimated
Fiscal Year 2020 Amended Actual Surplus Surplus
General Fund Revenue Budget Revenue (Deficit) (Deficit)
Property Taxes $22,149,010 $21,812,129 ($336,881) $0
DRA Rent $4,987,104 $3,961,996 ($1,025,108) ($1,111,685)
DRA Distribution $2,232,005 $2,390,328 $158,323 $0
Gaming Taxes $605,069 $498,217 ($106,852) ($135,069)
Diamond Jo Admissions $500,000 $500,004 $4 $0
Hotel/Motel Tax $2,447,726 $2,262,630 ($185,096) ($404,587)
Property Tax Backfill $829,366 $817,658 ($11,708) $0
Monies and Credits - State/County $79,796 $276,775 $196,979 $0
County Payment $900,707 $858,969 ($41,738) $0
Local Option Sales Tax (50% Operating) $4,486,053 $4,800,644 $314,591 $0
Leases Riverfront and Other $3,775,793 $3,498,323 ($277,470) $0
Five Flags Loss in Revenue/Increase in ($893,471) ($1,148,854) ($255,383) ($200,000)
Subsidy
Electric Franchise Fees, Net $2,860,640 $3,301,930 $441,290 $0
Gas Franchise Fees, Net $1,155,719 $866,582 ($289,137) $0
Investment Earnings $403,618 $461,193 $57,575 $0
Police Court Fines $353,537 $321,109 ($32,428) ($142,000)
Ambulance Fees $1,175,875 $1,281,369 $105,494 $0
Camping/Pavilion Fees $247,184 $131,976 ($115,208) ($122,000)
Recreation Programs/Golf/Marina $1,641,297 $1,158,652 ($482,645) ($443,000)
Airport Rent/Fees $728,834 $762,144 $33,310 $0
Aviation Fuel Net Profit , $718,636 $824,396 $105,760 ($293,000)
Building Permits � $467,589 $375,838 ($91,751) ($126,403)
FY20 FY20
FY20 FY20 Actual Estimated
Fiscal Year 2020 Amended Actual Surplus Surplus
General Fund Revenue Budget Revenue (Deficit) (Deficit)
Electrical/Mechanical/Plumbing Permits $205,626 $203,925 ($1,701) $0
Housing Inspections $136,060 $10,601 ($125,459) ($60,387)
Zoning Inspections $81,409 $74,283 ($7,126) ($25,640)
Business Licenses $147,210 $149,818 $2,608 ($48,900)
Animal Licenses $168,373 $188,499 $20,126 $0
Transfers in From Other Funds $8,996,963 $8,899,330 ($97,633) $0
Other Revenues $2,165,972 $2,387,042 $221,070 $0
Total General Fund Revenue Surplus $43,170,265 $41,144,509 ($1,826,194) ($3,112,671)
(Deficit)
Historically, the City of Dubuque collects 99.85% of property tax revenue budgeted; however,
in Fiscal Year 2020 the collection rate dropped to 98.48%. This is a property tax delinquency
rate of 1.37%. It was not anticipated that there would be property tax delinquency until Fiscal
Year 2022.
Local Option Sales tax exceeded budget in Fiscal Year 2020 because the reconciliation
payment received in Fiscal Year 2020 for Fiscal Year 2019 exceeded the budget estimate.
Annually, the State of lowa sends the City an estimate of the amount of local option sales tax it
will receive monthly for the year. The amount is 95% of the estimated sales tax collection and
then in November, the City receives an adjustment to actual for the prior fiscal year.
The Fiscal Year 2020 General Fund expense results as compared to budget are as follows:
FY20
FY20 Actual
FY20 FY20 Encumbrance/ Excess
Fiscal Year 2020 Amended Actual Carryovers (Over)
General Fund Expense Budget Expense To FY21 Budget
Wages and benefits $45,456,700 $42,871,754 $71,542 $2,513,404
Supplies and services $24,380,261 $18,161,984 $3,942,251 $2,276,026
Contractual services $22,300 $15,375 $0 $6,925
Overhead recharge ($437,706) ($437,706) $0 $0
Equipment/capital $3,273,385 $1,957,662 $3,560,328 ($2,244,605)
Transfers to other funds $4,153,892 $4,273,240 $0 ($119,348)
Total General Fund Operating $76,848,832 $66,842,309 $7,574,121 $2,432,402
Expense Under (Over)
The equipment/capital line item shows over budget because the budget for the Veteran's
Memorial Plaza is in the supplies and services line item and the encumbrance for the project is
in the equipment/capital line item.
The transfer to other funds is over budget due to the CARES Act funding that the Airport
received that will cover the June 2021 debt service payment made on Airport related debt.
Overall, Fiscal Year 2020 General Fund expenses were under budget by $2,432,402. This is
mostly due to vacant and frozen position savings. The General Fund expense savings in Fiscal
2
Year 2020 exceeded revenue losses by $606,208. There will not be a need to use any
General Fund reserves in Fiscal Year 2020 and the remaining $606,208 could offset any
Fiscal Year 2021 revenue losses.
The following table shows the Fiscal Year 2020 revenue results for other major funds:
FY20 FY20 FY20 FY20
Amended Actual Actual Estimated
Budget Revenue Surplus Surplus
Other Major Funds (Deficit) (Deficit)
Local Option Sales Tax (50% Capital) $4,486,053 $4,800,644 $314,591 $0
Road Use Tax $7,353,913 $7,408,566 $54,653 ($538,527)
Airport Passenger Facility Charge $165,000 $122,690 ($42,310) ($32,763)
Airport Customer Facility Charge $57,801 $46,569 ($11,232) ($18,000)
Parking $3,623,588 $2,905,292 ($718,296) ($543,000)
Water $11,897,825 $12,157,099 $259,274 ($27,513)
Sanitary Sewer $14,072,643 $14,088,630 $15,987 ($33,828)
Stormwater $5,845,840 $5,851,204 $5,364 ($11,841)
Refuse $4,400,323 $4,455,066 $54,742 ($10,263)
Transit $5,000,981 $4,289,650 ($711,331) ($74,916)
Total Other Major Funds $56,903,967 $56,125,410 ($778,557) ($1,290,651)
Local Option Sales tax exceeded budget in Fiscal Year 2020 because the reconciliation
payment received in Fiscal Year 2020 for Fiscal Year 2019 exceeded budget. Annually, the
State of lowa sends the City an estimate of the amount of local option sales tax it will receive
monthly for the year. The amount is 95% of the estimated sales tax collection and then in
November, the City receives an adjustment to actual for the prior fiscal year.
Road Use Tax has a two-month lag between collections and payment of the allocation to the
City. The first road use tax payment that would have been impacted by COVID-19 was June;
however, the impact was offset by fuel tax receipts. In general, the lowa Department of
Revenue estimates the allocations from June through October 2019 will be down 20 percent
and the allocations from November 2019 through June 2021 will be down 10 percent due to
COVID-19.
The deficits in Airport Passenger Facility Charge and Customer Facility Charge will be offset
by the CARES Act funding received by the Airport.
Water, Sanitary Sewer, Stormwater, and Refuse funds all met revenue budgets.
The Transit fund has $638,984 in Federal Transportation Administration operating assistance
to be drawn. In addition, any loss of revenue or additional expense can be covered by the
CARES Act funding received by Transit.
Health Insurance Reserve Fund Fiscal Year 2020 Results
The Health Insurance Reserve Fund experienced an increase in expense of 7.36% or
$654,969 over Fiscal Year 2019.The Fiscal Year 2020 budget included a 5.24% increase in
expense ($437,654). Medical claims decreased from Fiscal Year 2019 by $115,209 or -1.83%.
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Prescription claims increased from Fiscal Year 2019 by $611,064 or +36%. The Health
Insurance Reserve balance decreased from $5,313,837 in Fiscal Year 2019 to $4,375,560 in
Fiscal Year 2020. The estimated reserve necessary for incurred but not yet paid claims as of
June 30, 2020 is $1,294,647.
Fiscal Year 2021
The Fiscal Year 2021 General Fund revenue projections have been updated based on
information received to-date. The revised revenue losses as compared to April 22, 2020
estimated losses are as follows:
FY21 FY21
Updated Estimated 4/22/20 Estimated
Fiscal Year 2021 Revenue Surplus Revenue Surplus
General Fund Revenue (Loss) (Loss)
Property Taxes ($308,637) ($267,000)
DRA Rent ($840,523) ($1,209,933)
Gaming Taxes ($44,380) ($163,769)
Hotel/Motel Tax ($389,000) ($389,000)
Local Option Sales Tax (50% Operating) ($2,897,547) ($997,391)
Electric Franchise Fees ($125,000) ($125,000)
Gas Franchise Fees ($49,518) ($49,518)
Investment Earnings ($200,000) ($305,038)
Police Court Fines ($101,000) ($247,549)
Camping/Pavilion Fees ($60,000) ($122,000)
Recreation Programs/Golf/Marina $214,167 ($300,000)
Aviation Fuel Net Profit $0 ($400,000)
Building Permits ($125,000) ($315,700)
Housing Inspections ($100,000) ($100,000)
Zoning Inspections ($15,000) ($25,640)
Business Licenses ($25,000) ($48,900)
Total General Fund Operating Revenue Loss ($5,066,438) ($5,066,438)
Fiscal Year 2021 Property Taxes have been estimated to have a 1.37% delinquency rate,
which results in a revenue loss of$308,637.
Dubuque Racing Association Rent has been strong for the first two months the Q Casino has
been open (June and July), which has reduced the amount of revenue loss projected. It is
assumed that there will be a decline in revenues once other casinos and video gaming
terminals are open in surrounding states.
Hotel/Motel Tax projections for Fiscal Year 2021 have remained the same because the City
has not received the first quarterly payment in FY21 yet.
The lowa Department of Revenue notified the City that Fiscal Year 2021 Local Option Sales
Tax (LOST) estimated payments will be released by August 15, 2020. The FY21 LOST
projections will be updated once the notice of estimated payments is received. There is a
concern across all lowa cities that the lowa Department of Revenue will require repayment of
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LOST paid in Fiscal Year 2020 because the payments were based on sales estimates prior to
the COVID-19 pandemic. The estimated LOST revenue loss has been increased to make the
total general fund loss projections equal the April 20, 2020 reported total general fund loss for
FY21.
Investment Earnings revenue loss was reduced based on actual receipts in June and July
2019.
Police Court Fines revenue loss was reduced based on actual receipts in June and July 2019.
Camping and Pavilion fees revenue loss was reduced based on the campground open and
doing well. The revenue deficit of$60,000 is related to the continuing pavilion rental
cancellations and the potential of the campground not opening in the spring.
Recreation/Marina/Golf revenue loss was eliminated and replaced with a net surplus due to
the decision to not open the swimming pools for summer 2020 which significantly reduced
expenses. In addition, the Port of Dubuque Marina is only operating the docks for the 2020
and 2021 seasons which also significantly reduces expenses. The reduction in programming
and activities also significantly reduced expenses.
Airport Aviation Fuel Net Profit revenue loss was removed due to the award of CARES Act
funding for the Airport.
Building Permit revenue loss was reduced based on June and July 2020 actual permit
revenue.
Zoning Inspections and Business Licenses revenue loss was reduced based on June and July
2020 actual revenue.
The following table shows the Fiscal Year 2021 revised estimated revenue losses as
compared to previously reported estimated losses for other major funds:
FY21 FY21
Updated 4/22/20
Estimated Estimated
Other Major Funds Revenue Loss Revenue Loss
DRA Distribution (100% Capital) ($1,599,417) ($1,599,417)
Local Option Sales Tax (50% Capital) ($2,769,811) ($997,391)
Road Use Tax ($1,149,431) ($2,978,351)
Airport Passenger Facility Charge $0 ($49,500)
Airport Customer Facility Charge $0 ($18,000)
Parking ($1,039,542) ($1,039,542)
Water ($97,000) ($50,000)
Sanitary Sewer ($141,000) ($50,000)
Stormwater ($13,000) $0
Refuse ($29,000) $0
Transit $0 ($56,000)
Total Other Major Funds ($6,838,201) ($6,838,201)
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Dubuque Racing Association Distribution payment to the City is unchanged from the April 22,
2020 projections. It is assumed that there will be a decline in revenues once other casinos and
video gaming terminals are open in surrounding states. The DRA Distribution payment
projection will be updated once additional information is received from the Dubuque Racing
Association.
The lowa Department of Revenue notified the City that Fiscal Year 2021 Local Option Sales
Tax (LOST) estimated payments will be released by August 15, 2020. The FY21 LOST
projections will be updated once the notice of estimated payments is received. There is a
concern across all lowa cities that the lowa Department of Revenue will require repayment of
LOST paid in Fiscal Year 2020 because the payments were based on sales estimates prior to
the COVID-19 pandemic. The estimated LOST revenue loss has been increased to make the
total other fund loss projections equal the April 20, 2020 reported total other fund loss for
FY21.
The Road Use Tax revenue projections have been updated to be a 20% reduction for 6
months and a 10% reduction for 6 months. The April 20, 2020 projections used a 40%
reduction for Road Use Tax revenue. Road Use Tax has a two-month lag between collections
and payment of the allocation to the City. The first road use tax payment that would have been
impacted by COVID-19 was June; however, the impact was offset by fuel tax receipts. In
general, the lowa Department of Revenue estimates the allocations from June through
October 2019 will be down 20 percent and the allocations from November 2019 through June
2021 will be down 10 percent due to COVID-19.
The revenue losses in Airport Passenger Facility Charge and Customer Facility Charge have
been removed because the revenue losses will be offset by the CARES Act funding received
by the Airport.
The Parking revenue loss for July 2020 is $342,650. The estimated Parking revenue loss is
unchanged from previous estimates and will be updated when there are more months of
revenue collection history. Most companies have employees still working remotely which
impacts parking revenues.
Water, Sanitary Sewer, Stormwater and Refuse estimated revenue losses have been updated
based on the City continuing to not assess late fees, penalties or do service shut offs.
Customers with delinquent accounts have been offered payment plan options for any
delinquent balance that occurred after March 1, 2020.
The revenue losses in Transit have been removed because the revenue losses will be offset
by the CARES Act funding received by Transportation Services.
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