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Finance and Budget Department FY22 Budget Presentation Copyrighted March 4, 2021 City of Dubuque Public Hearings # 5. Special Meeting ITEM TITLE: Finance and Budget Department FY22 Budget Presentation SUMMARY: SUGGESTED DISPOSITION: ATTACHMENTS: Description Type Budget and Finance Department FY22 Policy Budget Supporting Documentation Outline UPDATED 3/4/21 Budget Presentation_UPDATED 3/4/21 Supporting Documentation Finance -89- This page intentionally left blank. -90- FINANCE DEPARTMENT FY 2020 FY 2021 FY 2022 %Change Budget Highlights Actual Budget Requested FroBuF�ge 021 Expenses Employee Expense 1,466,819 1,629,591 1,718,214 5.4°/a Supplies and Services 804,788 786,958 963,303 22.4% Electric and Gas Utility Franchise Fee Rebates 767,733 639,895 735,730 15.0% Investment Manager and Custodial Service Fees 101,871 105,000 57,000 -45.7% Machinery and Equipment 50,233 26,874 4,325 -83.9% Non-Expense Accounts (22,828) (7,955) (6,966) -12.4% Total 3,168,616 3,180,363 3,471,606 9.2°/o Abated Debt- Franchise Fee Litigation 202,606 199,906 211,499 5.8% Total Expense 3,371,222 3,380,269 3,683,105 9.0% Resources Miscellaneous Revenue 61,666 57,615 146,276 153.9% Electric and Gas Utility Franchise Fees 970,339 839,801 947,229 12.8% Overhead & Utility Billing Recharges to Enterprise Funds 1,592,008 1,704,079 1,769,270 3.8% Water Meter Service Recharges 5,915 — — 0.0% Total revenue 2,629,928 2,601,495 2,862,775 10.0°/o PropertyTaxSupport 741,294 778,774 820,330 41,556 Personnel -Authorized FTE 18.24 20.00 20.26 Improvement Package Summary 1 of 3 This decision package would provide funding for the replacement of the recycled desktop computer that was installed in the Utility Billing Consult Room. After the remodel of the Finance Department, it was necessary to have a Utility Billing Consult Room to meet with Utility Billing customers on sensitive issues that should not be discussed at the customer service windows. The Utility Billing Consult Room was created as part of the remodel project to provide a secure meeting space for Utility Billing staff that need to meet with customers.A recycled desktop computer was installed so that there would be computer access. The replacement cycle of a desktop is every 4 years and monitors are replaced every 8 years. This request replaces both the desktop and the monitors. Related Cost: $ 2,275 Tax Funds Non-Recurring Recommend -Yes Related Revenue: $ 2,275 Enterprise Funds Non-Recurring Net Cost: $ — Property Tax Impact: $ — —% Activity: Utility Billing -91- 2 of 3 This decision package would provide funding for the one-time cost of implementation of priority based budgeting for the operating budget and recurring online priority based budgeting software cost to continue the process. The implementation of priority based budgeting would allow the ability to budget for equity in addition to other City Council goals and priorities. Implementation of priority based budgeting in the operating budget will require a significant investment of staff time and a consultant is required to train staff on priority based budgeting and assist the teams of staff involved in implementing the process. In a priority-driven approach, a government identifies its most important strategic priorities, and then, through a collaborative, evidence-based process, ranks programs and services according to how well they align with the priorities. The government then allocates funding in accordance with the ranking. Priority based budgeting is intended to change the tone of budget discussions, from a focus on how money was spent last year to a focus on how the most value can be created for the public using the money that is available this year. The first step in priority based budgeting for the operating budget will be to identify available resources. This step requires that instead of first identifying the amount of resources needed for the next fiscal year, the amount of resources that are available to fund operations as well as one-time initiatives and capital expenditures are identified. Then, the existing City Council Goals and Priorities are used as the basis of ranking of programs and services. The City Council Goals and Priorities are expressed in terms of measurable results. Next, an inventory of the programs offered is taken and compared to the priorities. Once the programs have been inventoried, a scoring system is developed to determine how well each program achieves the identified priorities and other determined factors. Then each program is scored by departments to indicate its relevance to the identified priorities and other determined factors.An established review team of City staff meets to determine whether they understood the programs they were reviewing; whether they agreed with the score given by the department (the departments scored their own programs); whether they required further testimony or evidence from the department to help them better understand the score given; and whether the score should stand, or if the team would recommend an increase or decrease.All programs are evaluated in this manner until a final recommendation is made on program scores. Then, the programs are ordered according to their prioritization within a given priority result area and the budget staff draw a line where the cost of the most highly prioritized programs is equal to the amount of revenue available. The programs above the line are funded, and the ones that fall below the line are not. Staff will have discussions about the programs on either side of the line and about moving those programs up or down, redesigning the programs, or shifting resources among priority results. Special purpose funds will have programs ranked without regard to funding source and then resources will be allocated with respect to funding source. Performance measures are developed and used to make sure programs deliver the results they were evaluated on. During the Fiscal Year 2019 budget process, staff implemented priority based budgeting for the Capital Improvement Program. This process included creating a priority ranking system for departments to rank projects, tying capital projects to outcomes related to City Council Goals and Priorities, and holding additional meetings with departments that were grouped in regard to funding source to allow open dialog on the projects submitted. These additional meetings with departments ensure City Council Goals and Priorities are addressed in the submitted projects, make sure all departments impacted by projects are aware of the proposed work, related projects are aligned with the same time line and duplicated projects are eliminated, and to determine the projects that made it to the top of the list that are recommended to be funded. During the Fiscal Year 2021 budget process, staff implemented equity questions to be considered for operating improvement packages requested by departments in an effort to have departments think about the impact to equity. The consultant selected to assist in implementation of priority based budgeting would provide a two day group training on the entire priority based budgeting process; assist with program inventory -92- development, gathering of costs and uploading into the online software, provide additional web based department trainings for inventory and program costing; assist with the use of City Council Goals and Priorities in the priority based budgeting process; assist with department scoring, peer review and final model development, and provide additional web based department trainings for scoring and peer review. The consultant will also provide a "starter program inventory" for departments to work from, which is built from a database of thousands of programs, customized to match with each department, and significantly easing the workload for departments to implement priority based budgeting. Related Cost: $ 50,000 Tax Funds Non-Recurring Recommend - No Related Cost: $ 32,000 Tax Funds Recurring Related Revenue: $ 25,165 Administrative Overhead Non-Recurring Related Revenue: $ 16,106 Administrative Overhead Recurring Net Cost: $ 40,729 Property Tax Impact: $ 0.016 0.16% Activity: Budget 3 of 3 This improvement level decision package request is for the creation of an Office of Innovation, which would be a division of the Finance Department. This request would fund a full-time Chief Innovation Officer (GE-40B) and a full-time Senior Performance and Management Specialist (GE-36B). The Office of Innovation would identify improvements in the efficiency and effectiveness of City services and business processes. The primary focus of this group is to improve City operations at less cost. The team would be comprised of experienced professionals who are trained in process improvement methodologies and have diverse backgrounds. The team would serve as internal consultants to City departments and work closely with senior management to recommend strategies for improvement. The essential job functions of the Office of Innovation include developing an annual innovation work plan focused on improving the delivery of municipal services; analysis of policies, practices, system, procedures, workload standards, and organizational structures; design of benchmark surveys and quantitative techniques to improve the productivity and quality of operations and build an effective workforce; recommendation of innovative management strategies and complex departmental turnaround plans; inspections of business processes and service delivery methods to help identify efficiencies and reduce cost; analytical research and recommendation of alternatives on various public administrative functions and service delivery activities; evaluation of staffing requests and recommendation of staffing levels to ensure the efficient and effective utilization of human resources; and organizational improvement recommendations. The tools that would be used by the Office of Innovation include performance audits, staff interviews and on-site observation, project management, best practice research and surveys, strategic planning and prioritization, process mapping, empathy mapping/voice of the customer, and trend analysis, cost analysis and forecasting. This improvement package supports the City Council goal of Financially Responsible, High Performance City Organization: Sustainable, Equitable and Effective Service Delivery- Financially Sound and responsible City government and Service Value for taxes and fees. The recurring cost represents the employee cost of the two full-time positions as well as the monthly data plan for the two tablets and monthly phone plan. The non-recurring cost represents the purchase of two computers, two tablets, one smartphones, two desk phones, two desks and chairs, and office space construction or rental. The Office of Innovation would need to be located outside the Finance Department due to the space constraints in the department. -93- Related Cost: $220,784 Tax Funds Recurring Recommend - No Related Cost: $39,075 Tax Funds Non-Recurring Related Revenue: $111,121 Administrative Overhead Recurring Related Revenue: $19,666 Administrative Overhead Non-Recurring Net Cost: $129,072 Property Tax Rate Impact $0.0508 0.51°/o Activity: Office of Innovation Significant Line Items Employee Expense 1. FY 2022 employee expense reflects a 3.0% wage package increase. 2. The lowa Public Employee Retirement System (IPERS) City contribution of 9.44% is unchanged from FY 2021 The employee contribution of 6.29% is unchanged from FY 2021. 3. The City portion of health insurance expense increased from $1,025 in FY 2021 to $1,086 in FY 2022 per month per contract which results in annual cost increase of$7,468 or 5.95%. 4. Overtime increased from $4,950 in FY 2021 to $7,950 in FY 2022. FY 2020 actual was $7,171. In FY 2021, a recurring improvement package for$1,950 additional overtime for Utility Billing staff meetings was approved. Inadvertently, the base budget of$3,000 of Utility Billing overtime was removed. The adopted FY 2021 overtime budget is $7,950 ($3,000 Accounting and $4,050 Utility Billing). 5. 50% Sick Leave Payout decreased from $1,768 in FY 2021 to $0 in FY 2022 based on FY 2020 actual. Effective July 1, 2019, employees over the sick leave cap can convert 50% of the sick leave over the cap to vacation or be paid out. 6. During Fiscal Year 2021, the following personnel change was approved: a. Seasonal Accounting Intern hours were increased by 543 hours annually or 0.26 FTE (+ $8,480). Supplies & Services 1. Electric Franchise Fee Refund increased from $590,850 in FY 2021 to $695,111 in FY 2022 based on FY 2021 budget $590,850 plus 18%. The increase is due to a projected 5% increase in electric expense and additional businesses receiving the refund (+$56,859). The new businesses receiving franchise fee refunds include Tri-State Industries $2,980; Morrison Brothers $11,091; Woodward Communications $1,716; Dittmer Recycling $2,544; and Dubuque Stamping $7,410. In addition, Loras College increased $31,118. 2. Gas Franchise Fee Refund decreased from $49,045 in FY 2021 to $40,619 in FY 2022 based on FY 2020 actual $40,619. 3. Postage and Shipping decreased from $129,342 in FY 2021 to $115,388 in FY 2022 based on FY 2020 actual $113,076 plus 2%. 4. Data Processing decreased from $80,393 in FY 2021 to $72,285 in FY 2022. This line item represents the recharge of Information Services staff time related to processing checks, system back-ups and daily production for the Central Square financial software. -94- 5. Software License increased from $231,926 in FY 2021 to $440,199 in FY 2022. This line item includes ERP Software ($378,392); Workiva Wdesk ($45,000); Balancing Act ($6,700),Multifunction CopierAccounting Software ($107); and Indirect Cost Software ($10,000). 6. Investment Management and Custodian Fees decreased from $105,000 in FY 2021 to $57,000 in FY 2022. During FY 2021, the City bid Investment Management Fees which resulted in lower fees. FY 2020 Actual was $101,871. 7. Programming decreased from $38,071 in FY 2021 to $34,098 in FY 2022. This line item represents the recharge of Information Services staff time related to the maintenance the Central Square financial software. 8. Credit Card Charge unchanged from $51,000 in FY 2021 to $51,000 in FY 2022 based on FY 2020 of$52,807. The credit card vendor charges a $4.95 per transaction fee directly to the utility billing customer for online and phone payments and retains the fee as part of their contract. The City does not receive a convenience charge related to online or phone credit card payments. When customers pay in person, the City must absorb the credit card transaction fee of$4.95 for each in person transaction. In addition, the City absorbs a $0.25 per e-check transaction for online and phone utility bill payments. Machinery & Equipment 9. Equipment replacement items at the maintenance level include ($4,325): Accou nti ng/Payrol I/Treas u ry Chairs $ 1,300 Desk Phone � $ 250 Budget Desk Phone � $ 250 Utility Billing/Parking Tickets Desk Phone $ 250 Recommended Improvement Package $ 2,275 Total $ 4,325 Debt Service 10. Annual debt service payment includes the following ($211,499): Final Call Amount Debt Series Source Purpose Payment Date $ 197,206 2016A G.O. Debt Levy Franchise Fee Settlement 2035 2024 $ 14,293 FY21 Planned Sales Tax General Ledger Software 2042 $ 211,499 Total Finance Debt Service Revenue 11. Franchise Fees decreased from $5,398,786 in FY 2021 to $5,208,865 in FY 2022 based on FY 2020 actual of$5,007,413 plus an increase of 5% for Electric Franchise Fee and no increase for Gas Franchise Fee. 12. Penalties increased from $22,115 in FY 2021 to $22,125 in FY 2022 based on FY 2020 actual of $18,446 which represents administrative collection fees and administrative fees for tax liens. -95- 13. Credit Card Fee decreased from $12,000 in FY 2021 to $0 in FY 2022 due to the implementation of the WaterSmart Portal and Paymentus credit card processing for online payments in March 2019. Paymentus directly charges the customer the credit card fee and keeps the fee revenue. In February 2020, automated phone payments began to be accepted using the WaterSmart Portal and Paymentus. 14. Reimbursements increased from $20,000 in FY 2021 to $120,000 in FY 2022 due to the implementation of virtual card vendor payments during FY 2021. The City receives 1% of enrolled vendor spend as rebate revenue. A virtual card payment is equivalent to that of a credit card transaction. Suppliers that choose to participate in the virtual card program will receive an automated email notification for each processed payment from the Finance Department. This would replace a traditional check orACH transaction pending vendor acceptance into the City's virtual card program and would capture additional transactions not typically paid using a purchasing card. These emails will contain a link to a secure web portal where the supplier will obtain the unique Visa credit card account number, the amount to charge, and the other pertinent details of the transaction needed to process and reconcile the payments using their Point-of-Sale device/software. The credit card account number will change with each payment so suppliers will not be required to keep this information on file. The standard processing fees administered by the supplier's acquiring bank will apply. 15. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges increased from $1,704,079 in FY 2021 to $1,769,270 in FY 2022. -96- r - � • .�- . . � : , ��- .. � . � �• �. ' � .� � . ��- .. I 1 F �' 4 � 1 `i F � -97- This page intentionally left blank. -98- FINANCE DEPARTMENT The Finance Department provides the City Council, City Manager, City Departments, Boards and Commissions, other governmental agencies, vendors and the public with reports and financial data that is accurate, timely and meaningful and which satisfies the need for sound fiscal policy formulation, efficient City financial management and full disclosure of City finances. - � - � ' • ' . . - - - - SUCCESS IS ABOUT PEOPLE, PLANNING AND PARTNERSHIPS LEADING TO OUTCOMES �� The Finance ❑epartment warks with afl City Departrnents and Dfvisions ta ens�rre all internal a�d PEOPLE external reparting is re�evant; The Finance Department accurate, and timely. cam�nunicates the financial pasilion of#he City to the citizens; bor�d Ftolders, finarrcial inst�tutiarrs and '�� - state agencies through �he � r .� carnprehensive arrnual fnan�ial �`� }� � eepart and variaus required stafe �� repo rts_ The Utility Billing aepaekrnent �� communicates to#he citizens RARTNERSHIPS through direct contact, phone, Ta rr�eet�he standards of external reporting, t�e err�aii. xaebsite, and rr�onthfy �ir�aa7ce Qep�r#ment works with the State of lowa newsletters. as v�ell as our exiemal aEiditors, bond caunsels_ financlal adv�sors, investn�ent managers and�a�al frnanc�al i�sti#utians, ins�rar�ce providers, and tE�e + Budget Office. ; Utility billing s�af#works with Landlards, Co��nty Treasurer, and several social senrice argani�atio�s with�n the community_ -99- FINANCE DEPARTMENT FY 2020 FY 2021 FY 2022 Full-Time Equivalent 18.24 20.00 20.26 Resources and Property Tax Support $7,500,000 $5,000,000 $2,500,000 $0 M�s� ReV e�Ue ��erhead Re•�' W a�eC Meter ��' Prope�`J�a�• Ut�\�ty Fra�c � FY 2020 FY 2021 FY 2022 The Finance Department is supported by 20.26 full-time equivalent employees, which accounts for 46.65% of the department expense as seen below. Overall, the departments' expenses are expected to increase by 8.96% in FY 2022 compared to FY 2021. Expenditures by Category by Fiscal Year $1,466,819 Employee Expense $1,629 59� $1,718,214 $804,788 Supplies and Services 58 $963,303 $767,733 Franchise Fee Rebates $639,895 $735,730 $50,233 Machinery and Equipment $26 874 $4,3'L5 22 828) Non-Expense Accounts 7,�55 $ 6,966; $202,606 Debt Service $199,906 $211,499 '�� o� o� o� o� o� o� o� O� `L`�� c�o�� '�h�� `L`�� 'lh�� 0�� ss as ss �,�, �,�, �,�, �,�, �,�,� FY 2020 FY 2021 � FY 2022 -100- FINANCE DEPARTMENT ��ial Serv�cc Mission & Services Financial Services preserve the City's strong financial condition through responsible financial strategies and effective management of City resources. Responsibilities include financial policy, cash management, debt management, accounting, payroll, accounts payable, purchasing, risk management, grant assistance, auditing and reporting for the City of Dubuque. Financial Service Funding Summary FY 2020 Actual FY 2021 Budget FY 2022 Requested Expenditures $2,067,607 $1,851,646 $2,138,971 Resources $5,579,743 $6,030,599 $5,976,887 Financial Service Position Summary FY 2022 DIRECTOR FINANCE/BUDGET 1.00 ASSISTANT FINANCE DIRECTOR 1.00 PURCHASING/CONTRACT COORD 1.00 CONFIDENTIALACCOUNT CLERK 1.00 ACCOUNT CLERK I 1.00 SENIOR PAYROLLACCOUNTANT 1.00 ACCOUNTANT 2.00 FINANCE INTERN-SEASONAL 0.75 Total FT Equivalent Employees 8.75 Performance Measures City Council Goal: Financially Responsible, High-Performance City Organization � Activity Objective: Provide transparency of City finances through the Comprehensive Annual Financial Report(CAFR). Performance Measure(KPI) Target FY 2018 FY 2019 FY 2020 Performance Actual Actual Estimated Indicator Receive the Certificate of Excellence in � � � � � Financial Reporting -101- FINANCE DEPARTMENT Utility Services Mission & Services 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 2022 FY 2020 Actual FY 2021 Budget Requested Expenditures $816,557 $900,139 $968,161 Resources $816,557 $900,139 $968,161 Utility Services Position Summary FY 2022 Utility Billing Supervisor 1.00 Finance Intern 0.51 Account Clerk 1 3.00 Cashier 4.00 Total FT Equivalent Employees 8.51 Performance Measures City Council Goal: Financially Responsible, High-Performance City Organization � Activity Objective: Improve utility billing processes and procedures and service delivery through the use of technology. Performance Measure (KPI) Target FY19 FY20 FY21 Performance Actual Actual Estimate Indicator % of City water customers using the 50% 21% 29% 34% a WaterSmart water management portal % of UB customers using e-billing 20% 9% 10% 12% � (ACH)B customers using direct payment 30% 25% 26% 34% � -102- FINANCE DEPARTMENT Mission & Services The Budget Office is responsible for the preparation, development, reconciliation, compliance, and implementation of the City's annual operating and five-year capital budgets. Included in this work is the development of all budget reporting guidelines, debt issuance, and compliance with Local and State reporting requirements. In addition, the Budget Office coordinates with various City departments with reporting and filing obligations of alternative funding sources such as grants and user fees. Maintenance of the five-year financial plan is critical in providing decision makers with strategic financial information. Budget staff regularly monitor and report on operating and capital budget activities, as well as report on debt-related activities. Budget Funding Summary FY 2022 FY 2020 Actual FY 2021 Budget Requested Expenditures $299,106 $428,578 $364,474 Resources $239,302 $0 $0 Budget Position Summary FY 2022 Budget& Financial Analyst 3.00 Total FT Equivalent Employees 3.00 Performance Measures City Council Goal: Financially Responsible, High-Performance City Organization � Activity Objective: Engage and empower residents to provide input and participate in the budget process. Performance Measure(KPI) Target FY19 FY20 FY21 Estimate Performance Actual Actual Indicator #of resident budgets submitted r�� on Balancing Act Budget 100 125 37 45 L Simulation* #of individuals reached through r � budget public engagement +10 Annually 321 195 50 L sessions 2 Activity Objective: Promote transparency and communicate budget information to residents in a user-friendly and understandable way. # page views: Balancing Act +2��o Annually 870 968 975 C�� Budget Simulation Tool* GFOA Special Recognition Capital & Capital & �� Awards Received (ResidenYs Performance None None Performance Guide) *Balancing Act was launched in Fiscal Year 2019 -103- This page intentionally left blank. -104- Recommended Operating Revenue Budget - Department Total 74-FINANCE DEPARTMENT FY19 Actual FY20 Actual FY21 Adopted FY22 Recomm'd Fund Account Account Title Revenue Revenue Budget Budget 100 42335 MAQ VALLEY ELEC FRANCHISE 66,158 71,168 66,158 71,168 100 42340 GAS FRANCHISE FEE 1,153,753 907,201 1,153,753 907,201 100 42345 ELECTRICFRANCHISEFEE 4,140,518 4,029,044 4,178,875 4,230,496 42 LICENSES AND PERMITS -Total 5,360,429 5,007,413 5,398,786 5,208,865 100 51 178 CREDIT CARD FEE 11,443 6 12,000 0 100 51215 LATE PAYMENT PENALTY 22,213 18,446 22,I l5 22,125 5l CHARGES FOR SERVICES -Total 33,656 18,452 34,115 22,125 100 53201 REFUNDS 197 52 0 0 100 53530 SPECIALIZED SERVICES 3,000 3,383 3,000 3,383 100 53605 MISCELLANEOUS REVENUE 645 2,459 500 768 100 53620 REIMBURSEMENTS-GENERAL 18,442 37,320 20,000 120,000 53 MISCELLANEOUS -Total 22,284 43,214 23,500 124,151 400 59350 FR SALES TAX CONSTRUCTION 0 0 14,293 14,293 100 59610 FR WPC OPERATING 367,615 364,662 484,418 491,431 100 59620 FR STORMWATER OPERATING 233,063 238,139 292,657 300,116 100 59630 FRPARKINGOPERATING 84,989 87,173 70,485 106,917 100 59640 FR WATER UTILITY 223,540 227,682 254,306 261,854 100 59670 FR REFUSE COLLECTION 336,604 347,612 465,242 472,300 100 59940 FR DMASWA 87,851 87,438 136,971 136,652 59 TRANSFER IN AND INTERNAL -Total 1,333,662 1,352,706 1,718,372 1,783,563 FINANCE DEPARTMENT -Total 6,750,031 6,421,785 7,174,773 7,138,704 -105- Recommended Operating Expenditure Budget - Department Total 74-FINANCE DEPARTMENT FY19 Actual FY20 Actual FY21 Adopted FY 22 Recomm'd Fund Account Account Title Expense Expense Budget Budget 100 61010 FULL-TIME EMPLOYEES 826,437 1,030,351 1,155,491 1,214,848 100 61020 PART-T1ME EMPLOYEES 66,710 22,594 0 0 640 61020 PART-TIME EMPLOYEES 16 0 0 0 100 61030 SEASONAL EMPLOYEES 18,616 15,941 26,643 35,095 100 61050 OVERTIME PAY 2,907 7,171 4,950 7,950 640 61050 OVERTIME PAY 226 0 0 0 100 61080 COVIDI9 EMP QUARANT/TREAT 0 4,283 0 0 100 61081 COVIDI9 SCHOOUDAYCARE CL 0 2,298 0 0 100 61083 COVIDI9 EMP NON-WORK 0 3,153 0 0 100 61092 VACATION PAYOFF 21,550 8,528 0 0 100 61096 50%SICK LEAVE PAYOUT 0 134 1,768 0 100 61310 IPERS 85,267 101,371 112,061 118,746 640 61310 IPERS 23 0 0 0 100 61320 SOCIAL SECURITY 66,381 78,967 90,946 96,240 640 61320 SOCIAL SECURITY 17 0 0 0 100 61410 HEALTH INSURANCE 200,340 184,860 233,624 241,092 100 61415 WORKMENS'COMPENSATION 2,844 3,041 2,643 2,436 100 61416 L1FE 1NSURANCE 676 852 1,064 1,081 100 61417 UNEMPLOYMENT INSURANCE 0 72 0 36 100 61660 EMPLOYEE PHYSICALS 534 681 401 690 100 61680 EMPLOYEE MOVING EXPENSE 0 2,522 0 0 61-WAGES AND BENEFITS 1,292,543 1,466,819 1,629,591 1,718,214 100 62010 OFFICE SUPPLIES 5,377 4,465 5,551 4,189 100 62011 LTNIFORM PURCHASES 0 850 1,050 1,100 100 62030 POSTAGE AND SHIPPING 117,584 113,076 129,342 115,388 100 62031 PROCESSING MATERIALS 200 1,260 843 1,260 100 62035 COURIER FEES 3,795 3,725 3,800 3,800 100 62050 OFFICE EQUIPMENT MAINT 2,027 0 2,068 2,085 100 62061 DP EQUIP.MAINT CONTRACTS 5,898 5,385 5,921 9,317 100 62070 OFFICE EQUIP RENTAL 34,636 40,106 35,735 36,470 830 62070 OFFICE EQUIP RENTAL 0 2,230 0 0 100 62090 PRINTING&BINDING 22,029 7,839 23,258 22,475 100 62110 COPYING/REPRODUCTION 1,998 2,408 3,669 3,937 830 62110 COPYING/REPRODUCTION 866 145 866 145 100 62130 LEGAL NOTICES&ADS 12,886 16,744 9,400 8,441 100 62140 PROMOTION 2,090 634 3,068 3,068 100 62170 SUBSCRIPTIONS-BOOKS-MAPS 1,252 334 751 608 100 62190 DUES&MEMBERSHIPS 1,664 3,293 3,416 5,177 100 62202 OFFICERS BOND 8,392 6,700 8,810 0 100 62204 REFLTNDS 0 17,146 0 0 100 62208 GENERAL LIABILITY INSURAN 7,309 22,547 7,855 16,311 100 62214 ELEC FRANCHISE FEE REFUND 547,083 727,ll4 590,850 695,ll 1 100 62215 GAS FRANCHISE FEE REFUND 49,045 40,619 49,045 40,619 100 62220 JUDGEMENTS 0 13 0 0 100 62240 MISCELLANEOUS (86) 0 0 0 -106- Recommended Operating Expenditure Budget - Department Total 74-FINANCE DEPARTMENT FY19 Actual FY20 Actual FY21 Adopted FY 22 Recomm'd Fund Account Account Title Expense Expense Budget Budget 100 62310 TRAVEL-CONFERENCES 5,078 5,985 11,520 13,730 100 62320 TRAVEL-CITY BUSINESS 569 1,920 1,190 1,892 100 62340 MILEAGE/LOCAL TRANSP 2 294 0 300 100 62360 EDUCATION&TRAINING 2,536 2,380 17,500 17,500 100 62421 TELEPHONE 2,014 3,783 2,022 4,488 640 62421 TELEPHONE 230 650 0 0 830 62421 TELEPHONE 7,089 6,821 7,089 6,821 100 62436 RENTAL OF SPACE 1,848 1,626 2,856 3,906 640 62436 RENTAL OF SPACE 120 440 0 0 640 62511 FUEL,MOTOR VEHICLE 763 2,075 0 0 640 62521 MOTOR VEHICLE MAINT. 306 2,356 0 0 640 62528 MOTOR VEH.MAINT.OUTSOUR 0 70 0 0 100 62660 DATA PROCESSING 78,441 77,814 80,393 72,285 100 62663 SOFTWARE LICENSE EXP 80,924 201,316 231,926 440,199 100 62666 CREDIT CARD CHARGE 60,087 52,807 51,000 51,000 100 62667 DATA SERVICES 172 553 480 762 640 62667 DATA SERVICES 101 324 0 0 100 62669 PROGRAMMING 37,628 36,833 38,071 34,098 100 62699 CASH SHORT AND OVER (11) 531 0 0 100 62713 LEGALSERVICES 3,653 1,189 0 0 100 62716 CONSULTANT SERVICES 14,500 71,310 16,000 13,500 100 62722 INVESTMENT MGMT FEES 66,969 74,320 75,000 43,000 100 62723 INVEST-CUSTODIAL FEE 27,153 27,551 30,000 14,000 100 62726 AUDIT SERVICES 46,380 59,385 50,000 50,000 100 62727 FINANCIAL SERVICE FEES 3,008 1,650 3,008 2,551 100 62731 MISCELLANEOUS SERVICES 0 2,672 0 0 100 62736 CATERING SERVICES 0 2,121 3,500 3,500 100 62785 GIFT CARDS 31 0 0 0 62-5UPPLIES AND SERVICES 1,263,635 1,655,413 1,506,853 1,743,033 100 62724 BOND PAYING AGENT FEE 18,350 15,375 25,000 13,000 627-CONTRACTUAL SERVICES 18,350 15,375 25,000 13,000 830 63ll0 STORES-OFF[CE 549,987 560,442 425,561 560,441 830 63111 LESS STORES-OFFICE (555,624) (583,270) (433,516) (567,407) 63-ADMIN/OVERHEAD/STORES GAR (5,636) (22,828) (7,955) (6,966) 100 7ll 10 MISC.OFFICE EQUIPMENT 176 80 0 0 100 71113 CALCULATORS 0 0 350 0 100 71120 PERIPHERALS,COMPUTER 2,310 775 0 0 100 71122 PRINTER 0 124 0 0 100 71123 SOFTWARE 37,601 43,094 0 0 100 7ll24 COMPUTER 0 3,040 2,524 2,275 100 71129 SCANNER 0 799 0 0 100 7ll56 FURNITURE 1,080 0 0 0 100 71211 DESKS/CHAIRS 883 1,391 10,400 1,300 100 72417 CAMERA RELATED EQUIPMENT 0 0 12,500 0 100 72418 TELEPHONE RELATED 279 (44) 1,100 750 -107- Recommended Operating Expenditure Budget - Department Total 74-FINANCE DEPARTMENT FY19 Actual FY20 Actual FY21 Adopted FY 22 Recomm'd Fund Account Account Title Expense Expense Budget Budget 100 72421 HEADSETS 0 961 0 0 71-EQUIPMENT 42,329 50,220 26,874 4,325 100 73210 CONST CONTRACT-BLDG 0 1,022 0 0 73-CIP EXPENDITURES 0 1,022 0 0 400 74111 PRINCIPAL PAYMENT 135,000 135,000 135,000 139,293 400 74112 INTEREST PAYMENT 70,306 67,606 64,906 72,206 74-DEBT SERVICE 205,306 202,606 199,906 211,499 74-FINANCE DEPARTMENT TOTAL 2,816,528 3,368,627 3,380,269 3,683,105 -108- Recommended Expenditure Budget Report by Activity & Funding Source 74-FINANCE DEPARTMENT ACCTNG/PAYROLL/TREAS -74100 FUNDING SOURCE:GENERAL Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget CIP EXPENDITURES — 1,022 — — CONTRACTUAL SERVICES 18,350 15,375 25,000 13,000 EQUIPMENT 39,881 43,870 20,575 1,550 SUPPLIES AND SERVICES 953,805 1,200,005 993,365 1,288,292 WAGES AND BENEFITS 724,957 807,335 812,706 836,129 ACCTNG/PAYROLL/TREAS 1,736,994 2,067,607 1,851,646 2,138,971 STORES INVENTORY -74110 FUNDING SOURCE: STORES/PRINTING Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget ADM IN/O V ERHEAD/STORES GAR (633) 5,934 STORES INVENTORY (633) 5,934 CENTRALIZED MULTIFUNCTION-74120 FUNDING SOURCE: STORES/PRINTING Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget ADMIN/O V ERI�EAD/STORES GAR (866) (10,439) (7,955) (6,966) SUPPLIF,S AND SERVICES 7,955 6,966 7,955 6,966 CENTRALIZED MULTIFUNCTION 7,089 (3,473) — 0 -74130 FUNDING SOURCE: STORES/PRINTING Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget ADMIN/O V ERHEAD/STORES GAR (15,752) (26,697) CENTRALIZED PHONE RECHRG (15,752) (26,697) CENTRALIZED POSTAGE -74140 FUNDING SOURCE: STORES/PRINTING Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget ADMIN/OVERHF.AD/STORF.S GAR 11,614 8,375 SUPPLIES AND SERVICES 2,230 CENTRALIZED POSTAGE 11,614 ]0,605 BUDGET -74400 FUNDING SOURCE:GENERAL Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget -109- Recommended Expenditure Budget Report by Activity & Funding Source 74-FINANCE DEPARTMENT EQUIPMENT 1,700 3,420 250 250 SUPPLIES AND SERVICES 925 107,899 156,068 85,327 WAGF,S AND BF.NF,FiTS 25,537 184,169 272,260 278,897 BUDGET 28,162 295,488 428,578 364,474 UTILITY BILL/PARKING TKTS-74700 FUNDING SOURCE:GENERAL Account FYl9 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget EQUIPMENT 747 2,930 6,049 2,525 SUPPLiES AND SERViCES 299,431 332,397 349,465 362,448 WAGES AND BENEFiTS 541,767 475,315 544,625 603,188 UTILITY BILL/PARHING TKTS 841,945 810,642 900,139 968,161 METER READS/SERVICE -74710 FUNDING SOURCE:WATER UTILITY OPERATION Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget SUPPLIES AND SERVICES 1,519 5,915 WAGES AND BENEFITS $ 282 $ - $ - - METER READS/SERVICE 1,801 5,915 - - DEBT SERVICE -74720 FUNDING SOURCE:DEBT SERVICE Account FY19 Actual Expense FY20 Actual Expense FY21 Adopted Budget FY22 Recomm'd Budget DEBT SERVICE 205,306 202,606 L99,906 211,499 DEBT SERVICE 205,306 202,606 199,906 2ll,499 TOTAL $2,816,528 $3,368,627 $3,380,269 $3,683,105 -110- CITY OF DUBUQUE, IOWA DEPARTMENT DETAIL-PERSONNEL COMPLEMENT 74 FINANCE DEPARTMENT FY 2020 FY 2021 FY 2022 FD JC WP-GR JOB CLASS FTE BUDGET FTE BUDGET FTE BUDGET 61010 Full Time Employee Expense 100 2379 GE-44 DIRECTOR OF FINANCE/BUDGET 1.00 $ 136,848 1.00 $ 138,370 1.00 $ 140,415 100 2380 GE-42 FINANCE DIRECTOR - $ - - $ - - $ - 100 9250 GE-42 BUDGET DIRECTOR - $ - - $ - - $ - 100 GE-39 FINANCE MANAGER 1.00 $ 82,750 1.00 $ 98,877 1.00 $ - 100 GE-39 BUDGET MANAGER 1.00 $ 82,750 - $ - - $ - 100 1360 GE-37 ASSISTANT FINANCE DIRECTOR - $ - - $ - - $ 105,277 100 1215 GE-36 SENIOR BUDGETANALYST 1.00 $ 70,530 - $ - - $ - 100 GE-34 BUDGET/FINANCIALANALYST - $ - 3.00 $ 206,339 3.00 $ 204,071 100 GE-25 CONFIDENTIALACCOUNT CLERK - $ - 1.00 $ 49,047 1.00 $ 50,241 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 75,918 1.00 $ 76,757 1.00 $ 78,643 P U RC HAS I N G/CO NTRACTS 100 4160 GE-33 COOR. 1.00 $ 67,509 1.00 $ 76,005 1.00 $ 77,143 800 2630 GE-31 GRANTADMINISTRATOR - $ - - $ - - $ - 100 1060 GE-30 ACCOUNTANT 2.00 $ 128,583 2.00 $ 108,891 2.00 $ 116,521 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 51,121 1.00 $ 65,960 1.00 $ 64,999 100 1020 0E-06 ACCOUNT CLERK I 4.00 $ 194,561 4.00 $ 192,283 4.00 $ 196,641 100 1760 0E-05 CASHIER(FINANCE) 4.00 $ 180,142 4.00 $ 177,899 4.00 $ 180,897 TOTAL FULL TIME EMPLOYEES 17.00 $1,070,712 19.00 $1,190,428 19.00 $1,214,848 61020 Part Time Employee Expense 100 3780 GE-28 PAYROLL SPECIALIST - $ - - $ - - $ - 100 4440 GE-25 CONFIDENTIALACCOUNT CLERK 0.75 $ 33,664 - $ - - $ - TOTAL PART TIME EMPLOYEES 0.75 $ 33,664 - $ - - $ - 61030 Seasonal Employee Expense 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.49 $ 13,300 1.00 $ 27,437 1.26 $ 35,095 TOTAL SEASONAL EMPLOYEES 0.49 $ 13,300 1.00 $ 27,437 1.26 $ 35,095 TOTAL FINANCE DEPARTMENT 18.24 $ 1,117,676 20.00 $1,217,865 20.26 $ 1,249,943 -111- CITY OF DUBUQUE,IOWA ACTIVITY PERSONNEL COMPLEMENT SUMMARY FY 2020 FY 2021 FY 2022 ACCT FD JC WP-GR POSITION CLASS FTE BUDGET FTE BUDGET FTE BUDGET Accounting/Payroll/Treasury-FT General Fund 10074100 61010 100 GE-44 DIRECTOR FINANCE/BUDGET 1.00 $136,848 1.00 $138,370 1.00 $ 140,415 10074100 61010 100 2380 GE-42 FINANCE DIRECTOR - $ - - $ - - $ - 10074100 61010 100 GE-39 FINANCE MANAGER 1.00 $ 82,750 1.00 $ 98,877 - $ - 10074100 61010 100 1360 GE-37 ASSISTANT FINANCE DIRECTOR - $ - - $ - 1.00 $ 105,277 10074100 61010 100 4160 GE-33 PURCHASING/CONTRACT COORD 1.00 $ 67,509 1.00 $ 76,005 1.00 $ 77,143 10074100 61010 100 1020 0E-06 ACCOUNT CLERK I 2.00 $ 97,521 2.00 $ 95,494 1.00 $ 50,284 10074100 61010 100 GE-30 SENIOR PAYROLLACCOUNTANT 1.00 $ 51,121 1.00 $ 65,960 1.00 $ 64,999 10074100 61010 100 1060 GE-30 ACCOUNTANT 1.50 $ 95,962 1.50 $ 81,129 2.00 $ 116,521 10074100 61010 100 4440 GE-25 CONFIDENTIALACCOUNTCLERK - $ - 1.00 $ 49,047 1.00 $ 50,241 Total 7.50 $531,711 8.50 $604,882 8.00 $ 604,880 Accounting/Payroll/Treasury-PT General Fund 10074100 61020 100 3780 GE-28 PAYROLL SPECIALIST - $ - - $ - - $ - 10074100 61020 100 4440 GE-25 SECRETARY 0.75 $ 33,664 - $ - - $ - Total 0.75 $ 33,664 - $ - - $ - Accounting/Payroll/Treasury-Seasonal General Fund 10074100 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL 0.49 $ 13,300 0.49 $ 13,444 0.75 $ 20,890 Total 0.49 $ 13,300 0.49 $ 13,444 0.75 $ 20,890 Budget-General Fund 10074400 61010 100 9250 GE-42 BUDGET DIRECTOR - $ - - $ - - $ - 10074400 61010 100 GE-39 BUDGET MANAGER 1.00 $ 82,750 - $ - - $ - 10074400 61010 100 1215 GE-36 SENIOR BUDGETANALYST 1.00 $ 70,530 - $ - - $ - 10074400 61010 100 GE-34 BUDGET/FINANCIALANALYST - $ - 3.00 $206,339 3.00 $ 204,071 Total 2.00 $153,280 3.00 $206,339 3.00 $ 204,071 Utility Billing/Parking Tickets-FT General Fund 10074700 61010 100 2380 GE-42 FINANCE DIRECTOR - $ - - $ - - $ - 10074700 61010 100 4860 GE-33 UTILITY BILLING SUPERVISOR 1.00 $ 75,918 1.00 $ 76,757 1.00 $ 78,643 10074700 61010 100 1060 GE-30 ACCOUNTANT 0.50 $ 32,621 0.50 $ 27,762 - $ - 10074700 61010 100 1760 0E-05 CASHIER(FINANCE) 4.00 $180,142 4.00 $177,899 4.00 $ 180,897 10074700 61010 100 1020 0E-06 ACCOUNT CLERK I 2.00 $ 97,040 2.00 $ 96,789 3.00 $ 146,357 Total 7.50 $385,721 7.50 $379,207 8.00 $ 405,897 Utility Billing/Parking Tickets-Seasonal General Fund 10074700 61030 100 2840 NA-38 FINANCE INTERN-SEASONAL - $ - 0.51 $ 13,993 0.51 $ 14,205 - $ - 0.51 $ 13,993 0.51 $ 14,205 TOTAL FINANCE DEPARTMENT 18.24 $1,117,676 20.00 $1,217,865 20.26 $ 1,249,943 -112- Capital Improvement Projects by Department/Division FINANCE DEPARTMENT FY 19 Actual FY 20 Actual FY 21 Adopted FY 22 Recomm'd CIP Number Capital Improvement Project Title Expense Expense Budget Budget 1001025 COMPUTER SYSTEM UPGRADE 87,500 1002811 DEPARTMENT REMODEL 227,978 1022601 REPLACEMENT OF RADIOS 7,505 3501025 COMPUTER SYSTEM UPGRADE 250,000 813,509 3601025 COMPUTER SYSTEM UPGRADE 46,394 6701025 COMPUTER SYSTEM UPGRADE 395,476 7101025 COMPUTER SYSTEM UPGRADE 420,457 7201025 COMPUTER SYSTEM UPGRADE 170,640 7401025 COMPUTER SYSTEM UPGRADC 120,678 9401025 COMPUTGR SYSTGM UPGRADC 178,441 FINANCE DEPARTMENT TOTAL — 322,983 250,000 2,145,595 -113- PRGRM/ DEPT PROJECT DESCRIPTION FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL PAGE FINANCE DEPARTMENT General Government General Ledger Software $ 859,903 $ — $ — $ — $ — $ 859,903 362 Business Type General Ledger Software- Business $ 1,285,692 $ — $ — $ — $ — $1,285,692 364 TOTAL $2,145,595 $0 $0 $0 $0 $2,145,595 -114- FISCAL YEAR 2022 BUDGET PRESENTATION � ' � ' • . • - � . . Finance Department Provide reports and financial data that is accurate, timely, and meaningful and which satisfies the need for sound fiscal policy information, efficient City financial management, and full disclosure of City Finances. Help decision makers make informed choices for the provision of services and capital assets and to promote stakeholder participation in the decision process. Ensure accuracy and efficiency in the billing and collection of utility charges, provide the best customer service that will exceed all expectations by listening to customers and responding to their needs in a timely, professional, courteous, and respectful manner. • � , • • • 3-Year Term Purpose Meets Quarterly • To review the actions and decisions of the Vacant City's investments and all money managers Paul Lassance for compliance with the City's Investment Luke Schiltz Policy, and to report any noncompliance to Gary Ruden the City Council Vacant To recommend as needed chan es in the . g � � City's Investment Policy to the City Council • To review the investment performance of the City's investments and money managers and to report to the City Council concerning same at least quarterly � � , � � i 1 • � � i � Director of Finance & Budget Confidential ssistant Directo Purchasing & Budget & Account Clerk of Finance Contracts Coordinator Financial Analysts (2) Utility Billing Budget & t Clerk I Supervisor .75 inancial Analy � � (1 ) Cashiers (4) Account Clerk I Utility Billing (3) Intern (0.51 ) 1 1 � ' Completion of Department Remodel : Employee Safety #1 Priority -_.� � -i�� _ a �� "`„-� � `�q ...�>� ;m: � ; �,� ��`f - ..d _ - _ _�_��:� � . � _ .� �, � , � - � � , . �� 4�'� -- - - -- h..�. C. j " - � - _. -__ �y . _ --••_-A....,_ __ _ ...�. g � -- ��_� � � � � � _ i _ 1 �� .. i _-� _.o . � '-__. ..,..._.�_ , �. ... � t'_" R�'� 1 1 � ' Completion of Department Remodel : Use of Natural Lighting/Open Layout w� "T'__�._-� -$_'..� _. - _ � � T �, � � ,� �..z,� � ~ � ' � � � ' - ., -li - � � .�� ' � : �'�� _ � �' � � �'� � - - _ �, �� ..:.�,�� ,"��' � � _�: � - , � p � �u �-� � � �-� � � ; � ��- - `� - , r�� ,�,��- ' � " - �° � � -�- �� ' i � - - � , �� _ , _ � ,�-,�,r. � _� � „��,�'. .. ��_ "� �. � - --- � �. {_ _ , - _. . . - --� � w. - � � -•.� T`� - - -.-� - ;� +��. - � ,.M. "� 1 1 � ' �i� . 4 �� L�� E�� c_��:f� �rant Reque�t New Grant Process - Leveraging Existing Software f�4.-.�L�::.�.L4:1 .1411:II:J�vI� Nems Oeperlmeni� UepuMrans hlena9er� . D e p a rt m e n t g ra n t re p o rt i n g e I e ct ro n i c i n Ekn�Fg� rpLiLE DE r�R�,E� .., �nn.,,��..,��,, . �r�r:[InFMrr��bpn Laserfiche Forms GraMName� 20?4 a4J 9�e�oGf ti4s1 Part�ship Gea�t O�1*�b4'r R • Electronic work flow for approvals T��s�a�g�,��#��-�,�« Gei�t 6�FC�CNnG IMOf�I�Fd4� • Upload Grant applications/contracts �,��} �� r��pYcahonwasvfiTf..=Jie�uesli�qh:rdr� �,_,.r, }�� rr_iecerveUroiS�ehan .^.iC 6'.T.i[�71�C7�7U'�h.7r htfin.7G�v�:•C�! �S.5 R'_T ii:ip�Cnl h�k7c.5ii-A513ic!+A.55{..ti"5 M'C.��{'rAl4'CS airs�dnd7a]IK tl5r!..IIc.S.I CI JL�IKtn�r.sl,irc.� I:_;. L.J-'v'�1!'��S Ih{{I�II'I!�I�{V:�I Itl"Ihl"i{Y::�:G' A�cipairA Amaun[� • Reviewed by Budget/Financial Analyst - �°'°� Ne[�h Reqwrcd� . i'�:c I�r. • Automatic creation memo, e-mail and agenda item Yl+II�F�r�ysehndihC6Entral�tppGr� • 1'�4 I,L. Ne[�h i�rr�ntipr Ma[�h Amaunt • Grant documents stored in Laserfiche Y� � -� � � �n-I�;na aeaWrea• '�es . I�o kpplityddn�e dale� Anli�ip8lian IlodfiWtiOn Oa1r AnGtp��ed Reoeipl ol Ibney� • Streamlines grant reporting : Internal/External � ��a � �,11��420 � 5�1��4�} ' 1 1 � ' Finance • Indirect Cost Allocation Plan Developed and Submitted to U .S. Housing and Urban Development in October 2020 • Enterprise Resource System : RFP/Software Demos • City-Wide Safety Committee: Purchasing/Contracts Coordinator Chair • Sam.Gov g rant check bu i It i nto Paperless Accou nt Payable process • Supervisory Training : Director/Assistant Director/Purchasing & Contract Coordinator/Accounts Payable Accountant 1 1 � ' Request for Proposals - Savings Previous New Annual Service Annual Fee Annual Fee Savings Bond Paying Agent $ 17,600 $ 12,500 $ 5, 100 Investment Custodian $ 27,551 $ 14,000 $ 13,551 Investment Managers $ 75,075 $ 43,000 $ 32,075 Total $ 120,226 $ 69,500 $ 50,726 LCI�AI JCI VI�rC� f.JIVVI�.1C1.1 VVCI �II�. IIL All�.l 1CVICW VI �rVllLlA�rL� 1 1 � ' Virtual Payments - 137 Vendors enrolled out of 637 vendors contacted (21 .5%) Virtual 1 % Month Payments Rebate Oct 2020 $ 224,422 $ 2,244 N ov 2020 $ 474,974 $ 4,750 Dec 2020 $ 653,072 $ 6,531 Jan 2021 $ 420,983 $ 4,210 Feb 2021 $ 308, 163 $ 3,082 Total to-date $ 2,081 ,614 $ 20,817 f l��ra� � �dl �v�� u�.l�.11�� Il�.��.II.IC� y� � .��VVV v �� ua� � ay � � ��ll � f��.JA�C� 1 1 � ' Utility Billing Feb 2021 Feb 2021 Feb 2020 Feb 2020 Customers # Customers % Customers # Customers % Customers Enrolled in Paperless Billing 3,067 13 % 2,487 10 % Enrolled in Auto Pay 7,761 32 % 7,727 32 % Phone & Online Payments 6,216 26 % 4,891 20 % WaterSmart Registered Users 9,544 40 % 7, 140 29 % *Tota I C u sto m e rs 24, 159 1 1 � ' Utility Billing • March 2020: 100% virtual customer interaction due to pandemic � Paperless processes developed: work orders, transfer of service, meter issues, leak adjustments, refuse credits, and auto-pay enrollment • March 2020: Suspended late fee charges and water disconnections due to pandemic • July 1 , 2020: Water and Sanitary Sewer 50% base fee reduction for income qualified � 437 customers or 2% of residential customers enrolled • July 2020: Payment plans offered to customers with delinquent balances � Unpaid balances since March 2020 eligible � 109 active payment plans and 11 plans paid in full 1 1 � ' Utility Billing • November/December 2020: State of lowa Disruption Prevention Program paid $17,942 for 47 accounts. This program is no longer active. • December 2020: Cashiers completed Association of Public Treasurers of the United States and Canada Cash Handling Certification • January 2021 : Utility Billing Supervisor began Manager/Supervisor Training • February/March 2021 : Dale Carnegie Customer Service Training • March 2021 : $195 million lowa Rent and Utility Assistance Program helps with utility payments owed at the time of application for income qualified customers 1 1 � ' � � � � � . � �' � � � � � � � � i � i ' 1 ' � � � � �� . , H � l� I�� . . • The City af �ubuque l�tility Billing l��urs �rave ch�nged, . . . . . � • . . . � • . . , . . W� are now availa�f� t� assist util€t�r �ust�rrtiers b� pf�one; � . . r • • r r . . � � � . . • a � • +� . . • � , a i s . • ' . i # . • F � , i • + + �� i � �i�! � �i�i • i • s ■ s • • • . � . F��1�: � A.Illl.- 1 P.�VI. . . � . , � � � . i • . �� 1"T - .� +�.**i##'• # i f+��w ha�rs do rrot rm�act otfier�ity�e�arlmerrts_ `• « � • � � # � • ■ a * • _ • r # � � � 1 1 � ' B� . . • Employee Work Groups: Operating Budget Team, Capital & Equipment Team, Purchase of Services & Contracts Team, Grants & Contracts Team, Staffing & Vacant Position Review Team . Help review resources and make recommendations. • Annual Department Training : Includes Budget, Finance, and Information Services processes • Budgeting for Equity: � Equity lens applied to Capital Improvements and improvement packages � Equity questions developed for departments � Equity in Budgeting training developed for departments � Equity Office Hours hosted by Human Rights during budget preparation � Human Rights reviewed the Equity Scores and provided equity priorities FUTURE Finance I N ITIATIVES • Process Improvements related to new ERP system ■ ■ • New Chart of Accounts • Enterprise Resource Planning System : Contract Negotiation March 2021 • Enterprise Resource Planning System : Begin implementation April 2021 • Investigate New Purchasing Card System • Continued Staff Development FUTURE Utility Billing I N ITIATIVES • Implementation of Utility Billing Module of New � � Enterprise Resource Planning System � Approximate start June 1 , 2021 � Improved reporting � Automatic payment plan processing � Wo rk f I ow • Continued staff development FUTURE Budget I N ITIATIVES • Continue to expand budget engagement ■ ■ • Continue implementation : equity tools + measures into budget process • Process Improvements • Prepare for conversion to new Enterprise Resource Planning system : April 2022 Finance Department FY2022 REQU ESTED PROPERTY TAX SU PPORT 12 . 94 820 330 , � Average homeowner s* Net Property Tax property tax cost for the Support Finance Department (*Avg. home value of $146,567) FINANCIAL SERVICES � -� � -� - � ;_ ��. , , , . . . 2 � �� . • Financial Polic - -��. r�� ,��`� 3�. :� , �� Y � . a .�: ;�� f �' � '� `��i� � , ,, ` _ �� ._ • Cash Management , ... , �� #�� ,�r ,� �� r ! �. � �`� q` k � �� i"A/ � ti ^-',,,.: • Debt Mana ement � Y , �. �� ,�¢.��k ��- �� h� = $�, � �: � �.: � � �,e�� • -� - - -,� - � ��`- ��,� ��= � • Accou nti ng _ - - � ;��. _ . _� :��-� �f ��; � h -.�.�,�_ _ ; ._. � � , � � . ��:. . . . -�� ,,�� .,� �r =,, -�3 �^ : �- w �� :�.� ; �- � *�.�°�: • Pw`,r II �� _ _ -�_, � . � � ` _t w : r �l7 O � _ _-� � �� "K� ,s'��r �''� .� � �y� _ .. L�.� }' �..+�z � ��A�'1y. `! q r�7' i n �`in' �. .� �� '�..��• t� t r� .. ]14 • Accounts Pa able �� u� � � �`'�r��--=� . �/ ��.. � � �`''`�� .� �- K , - "'Xr��,�.., • Purchasing ��- - ��`' ;ccornmenc�ed for �-. � `�! � iscal Year 2U22 • R�sk Management ; - � � - ' � REsioE�vT s 1;.� � q� w �.->: ,ri� �,�, �av oe ■ � . �.��. �`i�' � r�. xa .� � �� • Grant Assistance - �-� �� =�w��- L - - �� BUDGET GUIDE Mf , �}y �c..l. �, -' �`�t �� ;, � ■ ■ ■ ��•�' . .�... '-:— • -�4;", • Auditin + Re ortin �� J p J � • Utility Billing • Budget CAP�TAL IMPR�VEMENT �� P�oG�An� �B�� UTILITY BILLING ry �, • Water, Sanitary Sewer, Refuse, and Stormwater Billing ~ • 24,000 Meters in Service • Manage Customer Database • Prompt and Courteous Customer Service • WaterSmart Portal • Offset Program • Parking Tickets • Garbage Stickers, Yard Waste Stickers, Large Item Pick-up • Bus Passes WATER SMART ry �, ;��;�� _ .t ... I�roy�la�t�.r:�U=a=�ar�crac qEr=aar.n..r�-a '•`*u VnMrrt�n.� KI Y.Y�}� ��4.+f} MMFw� .�ix`S�x+4-+��.K�..� M�r.4��.1+5..1*.1�i1} 1.rtwwirr . _ I.-. �� :J!�aw _�Il��,��,l�l�[ C!erucYsur F�14LQIS,SI'.[IVA.`F', I'I:I +�R�R��nses sfFKs 1R� V'.�sIY If�si��'PI 4'�+•'.��f�"s.rr ' .� Yri. � I.Y{ILC[L_195FG i�0�]fIQ4. � � 100�}R.+n1.U1Rf 9��}!ef N4YFO71'* +� � P.rrwV Tiw�F � hywn� �•t ri �� Gc�tun d yair r,�+rar FRx.�r tant. •�:�-� i•_x' � y nlSpll#1�4{E1��44GErR7i44{O�I'-0�[kIR474 �.. fl f�s,458�d�L'IH'Ei+l[►OYlt�f�rf5!�� fnu[nli nnd ShavFo�hca�s � � � . ? . - .� � � WATER SMART d u buq ue.watersmart.com ��-�. View our water usa e check for leaks and set-u Y g > > p LeakAlerts alerts through the WaterSmart Portal Paperless Hate paper clutter? Get rid of it by enrolling in eBill Billing and have instant access to current and past bills. ,� Online Quick Have real-time access to account information and pay Pay your bill in seconds with ease. ,�; Sign up for AutoPay to have your bill automatically �� Auto Pay deducted from your bank account. B U D G E T O F F I C E You are balanced. Where the Money Goes 5pending � Arts,Parks and Recreatian,Library,and Convsntion and ) Civic Center:S�z9m Major Projeds:$8 I.I m � Street Maintenonce,Snow and Ice Contral,Landfill,Traffic � • O n I i n e To o I s : O p e n B u d g et' Engineering,and ProjecY Engineering:S1 1 9m Public SafeYy:530,1 m > B a I a n c i n g Act, Tax p aye r Re ce i pt Sani}ary Sewer,S}ormwa}er,Water,and > Refuse/Garbage/Recycling:$20.9m Planning,Neighborhaods,Housing and Community ) Developmenf and Economic Development:$1 4.4m • Develop/Manage City's annual operating budget and 5-year YOUR2020TAXRECEVPT C a p i ta I I m p rove m e n t P I a n Culture and Recreation $177.44 Five Flags Civic Center B $19.36 Recreation e $21.D7 • Budget Documents : Resident's Library B $64.25 Guide, Policy Budget, CIP Parks � $57.D6 Grand River Center e $9.37 Bu d g et Arts & Cuitural Affairs e $6.32 Capital Prajects $116.74 � Balancing Act Page Views � �400 �200 � 17� BUDGET �000 ENGAGEMENT � � Soo Launched soo I nteractive Bud et 4�� g 400 Simulation & Tax a er Recei t i n 200 � �7 py p 25 FY2 019 0 — FY2�19 FY2�24 FY2�21 FY2�22 *FY20 includes presentation to Young Professionals 1 . Desktop Computer Replacement for the Utility � Billing Consult Room - � � � Non-Recurring � $2,275 Net Property Tax Support: $0 " • . � • � , • I � • • • • • • • Project • • - - , - . . - . . - �, � � � � �, , . ' � - - � - � � - - � Jan - Feb 2020 April - May June - uly July 2020 Auq-Sept. Consult with 2020 2020 Work 2020 ware Dem GFOA & Consult Consult with Session Review RFP's r Disc Business with GFOA GFOA & with City and Selected all and Process & To-Be Develop & Council Vendors for mend Mapping Workshops Release RFP Software Demos • � , • I � � � � • � � • � Contract City Council Implementation Negotiation Approval Meetings Finance Department What is an ERP System ? Automation and Integration of City core business processes into a new softwa re syste m ---_ � � , � ., Human Resources/Payroll gudget � � Finan�ials I "Planning" , � �. "Enterprise Resnurces" -- - -- Enterprise Resource Planning System Finance Department ERP Selection Process - Scope Finance Human Resources Utility Billing Accounting Employee File Customer & Property Files Chart of Accounts Benefits Meter Inventory General Ledger Recruitment Billing Projects & Grants Personnel Actions Financial Reporting Time Entry Community Treasury Workforce Management Develo ment . . p Loan portfolio Learning Management PermitA lication pp Procure to Pay Plan Review Asset Management Inspections Budget Code Enforcement Payroll Finance Department ERP Implementation T�� Er�t�rpri�� F��r�� I�r�nir�g ��#�rr� �uill �� ir�pl�m�r�t�� ir� ��r� ph��_ Th� ��I�v� �h�rt ��#lin�� r� ��r��im�#� ir�pl�m�nt�#i�n ��I� ��i�� i� �U�j�� t� ��r�� r��i��#� t�r��h t h�� t�t�r�r7�r�t �f �r�rl� �i#h t�� r�r��r_ ��r��irr��t� �ppra�irr��t� �h�� I��u I� �t�r-t Fi n i�� ia��rl bo-ahanpa� {��q�rot ba�har'p*0 � 1 F I�i�f��l�� H��r� ��it�l �1�r��rm�r�t 6�� 1 ��1�� tilit� ��lir�� 1 ��1�� E n�r�a� ��m rr�unit� ��I��rr��r�t� �� 1 ��1��I � E��u�ir�� r�� ulir�� Tirrr��h�� 1��i�i� � ��t �I�i r�t�r��n�� i��l �� t �� February 2�_2�21 Volume 2021 Isaua ' �.+,.t,�Yn► �._. El�P N EV�S D�'� � h9acter�mtie on 2hr±�9�aci�?��i Finance Department ��a�� F��-�:_��y��=. ��r��}��,-� �. ERP? E R P C o m m u n i cat i o n ERP sta;�ds for Et�erprise Resouroe Plannrng_ ERP implementation is essentially t�e _ �, �- ; � � autorr�ation and integration af out City core h„siness processes inko a r�ew software sys�ern �* ' � �` - #�.he3p us effectively contiuct our daily activi4es ERP Newsletter Developed � � "- °��'r.�� '��°£��'��t'°n��°�� M �, o.._corr�es. •a a• . ' . ��.2 J L"� ._��. .� r A new ERP system can positive�y transfarm an organixation in many ways inc�udinp same of#he Keep Employees Informed : �°��°��: '�','�-._�; ': f:;�� =4 �f��':' Efficienoy and Peoduetivity.An�RP salution • Statu s of P ro j ect The�FtP finarrcia� sys#em�rojec� eliminsses repe;i?ive prvoesses and grestly reduces �� ; the need to manually en;er informa;ion_ Callahoration_k'Vith'heda9s entered into EFtP syrstems O p po rtu n iti es fo r I n p ut Finanoiels(Aocaunting,Pracurement, � � being integrsted,cerrtralized, snd cansis:ent, it Psp�sbles, Receivsbles,Capitsl#ssets, B�siness Licenses, end Budget] sllows far better in?er-departmen;al oallsborstion_ • N ext Ste ps • NW�'�n FtesouraeslPeyroll(�luman ��ahili#y. EFt�systems allaw She sdditian of new Ftesources,Pasi?ion Conlral,�ene5ts, users and functians ta graw 2he ini2ially implemented Time Entry,Psyrall} solu;ion aver;ime. . l;;ili`y�illing{CustarrerAccaun=s, ��st Savings_YJith sacurate,reef-Gme in#ormstion, R9e=er Ftesds, �illing, Pap�men4 Proaess] ERP softwrsre reduaes sdministrstive and operatians oos-s. . Community developr.•ent Strearnlined Proeesses_ 's'�arking on improving [Permitting,Plan v'�eview;, Irrspectians,Code prooesses beiore She ERP sofiwsre implementation Enforoemen4,Customer will inorease effioiency and produa4ivisy by helping Rela'ionship R'Isnsgemen-7 users navigate aomplex processes,snd€scili�ase � asresmlined_effiaient prooesses�at csn be plugged in ta the new soiz�usre. � Mability_An sdvsntsge of many o€the modem�RP � soluGons is having acoess qo s oentralized da'absse ��$r'@�R`@ frortr snywhere you wark.:-lame,office_wherever_ through e mabile-friendly so�utian and spplica2ian_ � # ' �� y�"7 f y SelfSeruiee. Alang�h�i;h mability sbove,v:ill came end �sers self-service portaJs,snd exemple of this ►r`��_f �� (Qepending upan the solutian tiwe ohaose)oould be sn employee self-servioe potial vrhere s;aff cauld log on m view psy s;Wbs,requesa lesve,farecsst lesve, ��f'e.:� � ! snd scoess ather importsntinformstian. A venoor has oeen seleo-eC snd eleaated ta �¢��ir�g_�€2P saftx�are helps make reporting easier. cantrect negocia-icns.The statement o.�xark is being olsrified.Jpon co�,r�oil sppraysl,we will 'fdizh improved reporting capsbili§ies,v.e can respand begin'raining and implementatian.¢lease [6C6fripIfX�BS9 ff�lJ�5;5 R�6f�P�851I]/. US�fS CEfS wstoh far iuture updaSes coming soon!!! slso run xheir ox�n repars. Finance Department Organizational Change Management Most Enterprise System Projects consist of: • 20% technical effort • 80% organizational/functional change management effort How did we prepare the City for this project? • Define Organizational Change Management early in project • Utilize City Process Improvement Teams • Minimize the number of enhancements/customizations • Plan for future support of organization • Communicate and participate Finance Department ERP Success Factors • Identify potential process improvements and best practices • Engage entire organization • Executive sponsorship • Manageable scope • Competitive RFP and Selection • Clearly defined scope and negotiated contract • Mitigate risks Finance Department PERFORMANCE MEASURES Goals On Track: Goals Im rovin : Goals That Needs Work: p J • GFOA Certificate of • ° of Cit water ' # of resident budgets � • • �0 y submitted on Balancin Excellence in Financial customers using the g Reporting for CAFR WaterSmart water Act Budget Simulation management portal • GFOA Distinguished Budget Presentation • # of individuals reached Award through budget public engagement sessions Finance Department Online Tools • Dollars and Cents https://www.cityofdubuque.org/DocumentCenter/View/47085/Dollars-and-Cents- FY21 ---we b • Open Budget https://www.cityofdubuque.org/ImageRepository/Document?documentlD=30295 • Open Expenses http://expenses.cityofdubuque.org/ • Balancing Act http://bit.ly/fy22budgetsim • Taxpayer Receipt http://bit.ly/taxpayerreceipt www.cityofdubuque.org/Finance www.cityofd u buq ue.org/Budget