Fiscal Year2021 State of Iowa Annual Financial ReportCity of Dubuque
City Council Meeting
Consent Items # 5.
Copyrighted
October 18, 2021
ITEM TITLE: Fiscal Year2021 State of Iowa Annual Financial Report
SUMMARY: City Manager recommending approval to file the Fiscal Year 2021 State
of Iowa Annual Financial Report with the State of Iowa Auditor.
SUGGESTED Suggested Disposition: Receive and File; Approve
DISPOSITION:
ATTACHMENTS:
Description Type
MVM Memo City Manager Memo
Staff Memo Staff Memo
FY21 AFR Supporting Documentation
FY21 AFR Signature Page Supporting Documentation
FY21 AFR Publication Supporting Documentation
THE C
DUUB-.'&-FE
Masterpiece on the Mississippi
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Fiscal Year 2021 State of Iowa Annual Financial Report
DATE: October 4, 2021
Dubuque
All -America City
WJ%MLLI�'A: to Z,u:
2007-2012.2013
2017*2019
Director of Finance and Budget Jennifer Larson is recommending approval to file the
Fiscal Year 2021 State of Iowa Annual Financial Report with the State of Iowa Auditor.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Michael C. Van Milligen
MCVM/jml
Attachment
CC' Crenna Brumwell, City Attorney
Cori Burbach, Assistant City Manager
Jennifer Larson, Director of Finance and Budget
Cassie Ross, Assistant Director of Finance
THE CITY OF
DUB FE
Masterpiece on the Mississippi
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Director of Finance and Budget
SUBJECT: Fiscal Year 2021 State of Iowa Annual Financial Report
DATE: October 4, 2021
INTRODUCTION
Dubuque
III -America City
2007-2012.2013
2017*2019
The purpose of this memorandum is to submit the Fiscal Year 2021 State of Iowa Annual
Financial Report.
BACKGROUND
The Annual Financial Report must be filed with State of Iowa Auditor pursuant to the Code of
Iowa Section 384.22 by December 1, 2021.
DISCUSSION
The Annual Financial Report is prepared on a cash basis consistent with the annual budget.
The City is required to publish the first page of this report before filing the report with the
State Auditor's Office. The Dubuque Telegraph Herald will publish this report after City
Council approval.
There is no statutory requirement for the City Council to approve the Annual Financial Report
or pass a resolution prior to publication and filing. However, when possible, City Council
review and approval of the official document is recommended.
REQUEST
I respectfully recommend approval to publish and file the Fiscal Year 2021 State of Iowa
Annual Financial Report with the State of Iowa Auditor.
JML
10/4121, 3:59 PM Local Government Property Valuation System
STATE OF IOMA
2021
FINANCGIL REPORT
FISCAL YEAR ENDED
JUNE 30, 2021
CITY OF DUBUQUE, IOWA
DUE: December 1, 2021
16203100700000
CITY OF DUBUQUE
50 W 13th Street
DUBUQUE [A 52001-4964
POPULATION: 57637
NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal
agencies.
ALL FUNDS
Governmental (a)
Proprietary (b)
Total Actual (e)
Budget (d)
Revenues and Other Financing Sources
Taxes Levied on Property
26,301,256
26,301,256
25,460,125
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,301,256
26,301,256
25,460,125
Delinquent Property Taxcs
238,844
238,844
0
TIF Revenues
11,882,103
11,882,103
12,012,920
Other City Taxes
19,025,822
0
19,025,822
19,092,662
Licenses and Permits
1,89I,115
0
1,991,115
2,165,445
Use of Money and Property
15,791,221
229,977
16,020,198
15,669,201
Intcrvovernmental
48,767,044
6,035,774
54,802.818
104,104,242
Charges for Fees and Service
6,410,320
32,927,102
39,337,422
46,068,089
Special Assessments
117,776
9,765
127,541
360,000
Miscellaneous
12,067,183
5,217,393
17,284,576
17,991,277
Other Financing Sources
50,431,748
33,621,072
84,052,820
59,114,542
Transfers In
22,194,933
8,146,268
30,341,201
42,818,981
Total Revenues and Other Sources
192,924,432
78,040,093
270,964,515
344,847,484
Expenditures and Other Financing Uses
Public Safety
29,069,881
29,069,881
31,739,650
Public Works
15,720,259
15,720,259
15,095,981
Health and Social Services
975,605
975,605
1,175,185
Culture and Recreation
11,388,713
11,388,713
14.771,836
Community and Economic Development
14,663,750
14,663,750
15,471,676
General Government
9,830,893
9,830,893
11,486,441
Debt Scrcice
27,720,075
27,720,075
33,135,826
Capital Projects
23,471,562
23,471,562
87J44,718
Total Governmental Activities Expenditures
132,840,738
0
132,840,738
210,021,313
BUSINESS TYPE ACTIVITIES
65,702,186
65,702,186
98,199,521
Total All Expenditures
132,840,738
65,702,186
198,542,924
308,220,834
Other Financing Uses
23,655,029
6,686,173
30,341,201
Transfers Out
23,655,028
6,686,173
30,341,201
42,818,981
Total All Expenditures/and Other Financing Uses
156,495,766
72,388,359
228,884,125
351,039,815
Excess Revenues and Other Sources Over (Under) Expendituresland Other Financing Uses
36,428,666
5,651,724
42,080,390
-6,192,331
Beginning Fund Balance July 1,2020
55,886,164
24,585,116
90,471,280
68,889,139
Ending Fund Balance June 30, 202I
92,314,930
30,236,840
122,551,670
62,696,808
I Nu rr: - these oatances do not incivae the rouowtng, wnicn were not budgeted and are not available for city operations: 1
on -budgeted Internal Service Funds
5,767,507
ensign Trust Funds
Private Purpose Trust Funds
Agency Funds
15,086,461
Indebtedness at June 30, 2021
Amount
Indebtedness at June 30, 2021
Amount
General Obligation Debt
93,261,259
Other Lung -Term Debt
1,638,786
Revenue Debt
126,053,809
Short -Term Debt
0
TIF Revenue Debt
21,639.558
General Obligation Debt Limit
239,299,8 1.0
ChM IFICAI ION
The forgoing report is correct to the best of my knowledge and belief
Publication
10/22/202 ]
rtmea name of rreparer lion Number
Jennifer M. Larson 563-589 4398
` rate Signed
0/18/21
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STATE OF IOWA
2021
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2021
CITY OF DUBUQUE, IOWA
DUE: December 1, 2021
16203100700000
CITY OF DUBUQUE
50 W 13th Street
DUBUQUE IA 52001-4864
POPULATION: 57637
NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal
agencies.
ALL FUNDS
Governmental (a)
Proprietary (b)
Total Actual (c)
Budget (d)
Revenues and Other Financing Sources
Taxes Levied on Property
26,301,256
26,301,256
25,460,125
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,301,256
26,301,256
25,460,125
Delinquent Property Taxes
238,844
238,844
0
TIF Revenues
11,882,103
11,882,103
12,012,920
Other City Taxes
19,025,822
0
19,025,822
19,082,662
Licenses and Permits
1,891,115
0
1,891,115
2,165,445
Use of Money and Property
15,791,221
228,977
16,020,198
15,669,201
Intergovernmental
48,767,044
6,035,774
54,802,818
104,104,242
Charges for Fees and Service
6,410,320
32,927,102
39,337,422
46,068,089
Special Assessments
117,776
9,765
127,541
360,000
Miscellaneous
12,067,183
5,217,393
17,284,576
17,991,277
Other Financing Sources
50,431,748
33,621,072
84,052,820
59,114,542
Transfers In
22,194,933
8,146,268
30,341,201
42,818,981
Total Revenues and Other Sources
192,924,432
78,040,083
270,964,515
344,847,484
Expenditures and Other Financing Uses
Public Safety
29,069,881
29,069,881
31,739,650
Public Works
15,720,259
15,720,259
15,095,981
Health and Social Services
975,605
975,605
1,175,185
Culture and Recreation
11,388,713
11,388,713
14,771,836
Community and Economic Development
14,663,750
14,663,750
15,471,676
General Government
9,830,893
9,830,893
11,486,441
Debt Service
27,720,075
27,720,075
33,135,826
Capital Projects
23,471,562
23,471,562
87,144,718
Total Governmental Activities Expenditures
132,840,738
0
132,840,738
210,021,313
BUSINESS TYPE ACTIVITIES
65,702,186
65,702,186
98,199,521
Total All Expenditures
132,840,738
65,702,186
198,542,924
308,220,834
Other Financing Uses
23,655,028
6,686,173
30,341,201
Transfers Out
23,655,028
6,686,173
30,341,201
42,818,981
Total All Expenditures/and Other Financing Uses
156,495,766
72,388,359
228,884,125
351,039,815
Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses
36,428,666
5,651,724
42,080,390
-6,192,331
Beginning Fund Balance July 1, 2020
1 55,886,1641
24,585,116
80,471,280
68,889,139
Ending Fund Balance June 30, 2021
1 92,314,8301
30,236,840
122,551,6701
62,696,808
NOTE - These balances do not include the following, which were not budgeted and are not available for city operations:
on -budgeted Internal Service Funds
,767,507
F5rivate
Pension Trust Funds
Purpose Trust Funds
Agency Funds
15,086,461
Indebtedness at June 30, 2021
Amount
Indebtedness at June 30, 2021
Amount
General Obligation Debt
93,261,259
Other Long -Term Debt
1,638,786
Revenue Debt
126,053,809
Short -Term Debt
0
TIF Revenue Debt
21,639,558
General Obligation Debt Limit
239,299,810
The forgoing report is correct to the best of my knowledge and belief
CERTIFICATION
Publication
10/22/2021
Signature of Preparer
Printed name of Preparer
Jennifer M. Larson
Phone Number
563-589-4398
Date Signed
10/18/21
Signature of Mayor or other City official(Name and Title
PLEASE PUBLISH THIS PAGE ONLY
https:Hdom-localgov.iowa.gov/afr?id=5111 1 /10
10/4/21, 3:56 PM
Local Government Property Valuation System
STATE OF IOWA
2021
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2021 CITY OF DUBUQUE, IOWA
DUE: December 1, 2021
16203100700000
CITY OF DUBUQUE
50 W 13th Street
DUBUQUE IA 52001-4864
POPULATION: 57637
NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal
agencies.
ALLFUNDS
Governmental (a)
Proprietary (b)
Total Actual (c)
Budget (d)
Revenues and Other Financing Sources
Taxes Levied on Property
26301256
26,301,256
25,460,125
Less: Uncollected Property Taxes -Levy Year
0
0
0
Net Current Property Taxes
26,301,256
26,301,256
25,460,125
Delinquent Property Taxes
238,844
238,844
0
TIF Revenues
11,882,103
11,882,103
12,012,920
Other City Taxes
19,025,822
0
19,025,822
19,082,662
Licenses and Permits
1,891,115
0
1,891,115
2,165,445
Use of Money and Property
15,791,221
228,977
16,020,198
15,669,201
Intergovernmental
48,767,044
6,035,774
54,802,818
104,104,242
Charges for Fees and Service
6,410,320
32,927,102
39,337,422
46,068,089
Special Assessments
117,776
9,765
127,541
360,000
Miscellaneous
12,067,183
5,217,393
17,284,576
17,991,277
Other Financing Sources, Including Transfers in
50,431,748
33,621,072
84,052,820
101,933,523
Total Revenues and Other Sources
192,924,432
78,040,083
270,964,515
344,847,484
Expenditures and Other Financing Uses
Public Safety
29,069,881
29,069,881
31,739,650
Public Works
15,720,259
15,720,259
15,095,981
Health and Social Services
975,605
975,605
1,175,185
Culture and Recreation
11,388,713
11,388,713
14,771,836
Community and Economic Development
14,663,750
14,663,750
15,471,676
General Government
9,830,893
9,830,893
11,486,441
Debt Service
27,720,075
27,720,075
33,135,826
Capital Projects
23,471,562
23,471,562
87,144,718
Total Governmental Activities Expenditures
132,840,738
0
132,840,738
210,021,313
Business type activities
65,702,186
65,702,186
98,199,521
Total All Expenditures
132,840,738
65,702,186
198,542,924
308,220,834
Other Financing Uses, Including Transfers Out
23,655,028
6,686,173
30,341,201
42,818,981
Total All Expenditures/and Other Financing Uses
156,495,766
72,388,359
228,884,125
351,039,815
Excess Revenues and Other Sources Over (Under) Expenditures/and Other Financing Uses
36,428,666
5,651,724
42,080,390
-6,192,331
Beginning Fund Balance July 1, 2020
55,886,164
24,585,116
80,471,280
68,889,139
Ending Fund Balance June 30, 2021
92,314,830
1 30,236,840
122,551,670
1 62,696,808
NOTE - These balances do not include the following, which were not budgeted and are not available for city
operations:
Non -budgeted Internal Service Funds
5,767,507
Pension Trust Funds
Private Purpose Trust Funds
Agency Funds
15,086,461
Indebtedness at June 30, 2021
Amount
Indebtedness at June 30, 2021
Amount
General Obligation Debt
93,261,259
Other Long -Tenn Debt
1,638,786
Revenue Debt
126,053,809
Short -Term Debt
0
TIF Revenue Debt
21,639,558
General Obligation Debt Limit
239,299,810
https://dom-localgov.iowa.gov/afr?id=5111 1/1
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