First Budget Amendment FY 2011Masterpiece on the Mississippi
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Fiscal Year 2011 First Budget Amendment
DATE: July 15, 2010
MCVM:jh
Attachment
cc: Barry Lindahl, City Attorney
Cindy Steinhauser, Assistant City Manager
Jennifer Larson, Budget Director
Mich(aeI C. Van Milligen
Dubuque
hell
AII•Amedca City
1111 !
2007
Budget Director Jennifer Larson recommends City Council approval of the Fiscal Year
2011 First Budget Amendment.
This budget amendment includes $178,585 to fund additional positions at the Carnegie -
Stout Public Library, as approved at the Fiscal Year 2011 budget hearing in March
2010.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Masterpiece on the Mississippi
July 13, 2010
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Budget Director
SUBJECT: Fiscal Year 2011 First Budget Amendment
Dubuque
bitil
N- AmedcaCity
1111 !
2007
The purpose of this memorandum is to present a summary of the action items approved by
City Council since the Fiscal Year 2011 budget was adopted on March 9, 2010, subject to
a future budget amendment and to adopt the attached resolution approving the FY 2011
first budget amendment.
At the March 9, 2010 Public Hearing to adopt the Fiscal Year 2011 budget, the City
Council approved $178,585 of the Library's minimum staffing request and $1,500 to
provide advertising to seek candidates for those Library positions, funding 4.40 net full -
time equivalents (9,187 hours annually) to the Library's personnel complement subject to a
budget amendment in Fiscal Year 2011.
At the June 21, 2010 City Council meeting, the City Council approved the award of the
public improvement contract for the Water Pollution Control Plant Modification Project to
Miron Construction Co., Inc. of Cedar Rapids, IA for the base bid amount of $49,750,000
and also authorized the inclusion of bid alternates 1 B, 2 and 6 for an additional amount of
$757,418. The City Council further approved a sewer rate increase of 11% rather than 9%
for Fiscal Year 2011 subject to a budget amendment. This amendment also reduces debt
service expense in FY 2011 for the Water Pollution Control Plant Upgrade due to the loan
term being extended from 20 to 26 years.
The amendment totals $380,921 in reduced appropriation authority and a decrease in
resources of $1,160,524.
Expenses that were increased in this amendment are:
• Library Part-time Employee and Benefit Expense ($178,584),
• Library Legal Ads and Notices Expense ($1,500) and
• Water Pollution Control Plant Upgrade Construction Expense ($167,971).
Expenses that were decreased in this amendment are:
• Water Pollution Control Plant Upgrade Debt Service Expense (- $728,976).
Additional revenues added in this amendment are:
• Sewer User Fees — additional 2% rate increase changing the FY11 Sewer User Fee
increase from 9% to 11% ($102,547) for Water Pollution Control Plant Upgrade.
Revenues that were reduced in this amendment are:
• State Revolving Loan Funds (SRF) (- $1,263,071) for Water Pollution Control Plant
Upgrade due to a more defined construction schedule.
The action step is for City Council to adopt the attached resolution approving the FY 2011
first budget amendment.
Attachments
JML
V J�r
31 -288
CITY BUDGET AMENDMENT AND CERTIFICATION RESOLUTION
To the Auditor of DUBUQUE
County, Iowa:
The City Council of DUBUQUE in said County /Counties met on 7/21/2010
,at the place and hour set in the notice, a copy of which accompanies this certificate and is certified as to
publication. Upon taking up the proposed amendment, it was considered and taxpayers were heard for and against
the amendment.
The Council, after hearing all taxpayers wishing to be heard and considering the statements made by them, gave
final consideration to the proposed amendment(s) to the budget and modifications proposed at the hearing, if any.
thereupon, the following resolution was introduced.
RESOLUTION No. 270-10
A RESOLUTION AMENDING THE CURRENT BUDGET FOR THE FISCAL YEAR ENDING JUNE: 2011
(AS AMENDED LAST ON )
Be it Resolved by the Council of the City of DUBUQUE
Section 1. Following notice published 7/7/10
and the public hearing held, 7/21/2010 the current budget (as previously amended) is amended as set out
herein and in the detail by fund type and activity that supports this resolution which was considered at that hearing:
Passed thi 19th
(Day)
Signature
City Clerk/Finance Officer
day of July, 20 0
(Mont r)
Signature
Mayor
Total Budget
as certified
or last amended
Current
Amendment
Total Budget
after Current
Amendment
Revenues & Other Financing Sources
19,177,697
0
_
19,177,697
Taxes Levied on Property 1
Less: Uncollectted Property Taxes -Levy Year 2
0
0
0
Net Current Property Taxes 3
19,177,697
0
19,177,697
Delinquent Property Taxes 4
0
0
0
TIF Revenues 5
9,080,612
0
9,080,612
Other City Taxes 6
14,628,325
0
14,628,325
Licenses & Permits 7
1,187,750
0
1,187,750
Use of Money and Property 8
17,204,673
0
17,204,673
Intergovernmental 9
41,810,047
0
41,810,047
Charges for Services 10
29,434,587
102,547
29,537,134
Special Assessments 11
229,000
0
229,000
Miscellaneous 12
6,930,645
0
6,930,645
Other Financing Sources 13
52,271,840
- 1,263,071
51,008,769
Total Revenues and Other Sources 14
191,955,176
- 1,160,524
190,794,652
Expenditures & O her Financing t
9 Uses
: 23,226,178
::::
0
23,226,178
Public Safety 15
Public Works 16
11,236,376
0
11,236,376
Health and Social Services 17
864,254
0
864,254
Culture and Recreation 18
9,212,448
180,084
9,392,532
Community and Economic Development 19
11,678,675
0
11,678,675
General Government 20
6,912,832
0
6,912,832
Debt Service 21
6,445,719
- 728,976
5,716,743
Capital Projects 22
36,937,109
167,971
37,105,080
Total Government Activities Expenditures 23
106,513,591
- 380,921
106,132,670
Business Type / Enterprises 24
61,034,759
0
61,034,759
Total Gov Activities & Business Expenditures 25
167,548,350
- 380,921
167,167,429
Transfers Out 26
23,426,759
0
23,426,759
Total Expenditures /TransfersOut 27
190,975,109
- 380,921
190,594,188
Excess Revenues & Other Sources Over
(Under) Expend itures/Transfers Out Fiscal Year 28
980 ,067
- 779,603
200,464
Continuing Appropriation 29
0
N/A
0
Beginning Fund Balance July 1 301
23,257,306
0
23,257,306
Ending Fund Balance June 30 311
24,237,373
-779,6031
23,457,770
day of July, 20 0
(Mont r)
Signature
Mayor
FISCAL YEAR 2011 AMENDMENT #1
Department
GENERAL FUND
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Library Departm 40
Water Pollution 1
Water Pollution 1
Water Pollution 1
Water Pollution
Water Pollution 1
Program Description
SANITARY SEWER OPERATING FUND
Circulation Services - Part-time employees
Circulation Services - IPERS
Circulation Services - Social Security
Adult Services - Part-time employees
Adult Services - IPERS
Adult Services - Social Security
Circulation Services - Part-time employees
Circulation Services - IPERS
Circulation Services - Social Security
Adult Services - Part-time employees
Adult Services - IPERS
Adult Services - Social Security
Children Services - Part-time employees
Children Services - IPERS
Children Services - Social Security
Administrative Services - Legal Ads & Notices
TOTAL GENERAL FUND
80 WPC Adminsitration - Principal
80 WPC Adminsitration - Interest
80 WPC - Sewage Fees
SANITARY SEWER OPERATING FUND
SANITARY SEWER CONSTRUCTION FUND
8C WPC Plant Facility Study - Construction Cont - Bldg
8C WPC Plant Facility Study - SRF GO Bond Proceeds
TOTAL SANITARY SEWER CONST FUND
GRAND TOTAL
FY 11
Expense
Amount
20,527
1,426
1,570
85,247
5,925
6,521
(16,459)
(1,144)
(1,259)
33,259
2,312
2,544
33,259
2,312
2,544
1,500
180,084
(475,653)
(253,323)
(728,976)
167,971
167,971
(380,921) (1,160,524)
Page 1
FY 11
Revenue
Amount
102,547
Fund Activity/CIP Account Explanation
100 10036220 61020
100 10036220 61310
100 10036220 61320
100 10036200 61020
100 10036200 61310
100 10036200 61320
100 10036200 61020
100 10036200 61310
100 10036200 61320
100 10036200 61020
100 10036200 61310
100 10036200 61320
100 10036210 61020
100 10036210 61310
100 10036210 61320
100 10036100 62130
610 61043100 74111
610 61043100 74112
102,547 610 61010610 51205
15- Jul -10
Funding 0.87 FTE in Circ Services
Funding 0.87 FTE in Circ Services
Funding 0.87 FTE in Circ Services
Funding 2.88 FTE in Adult Services
Funding 2.88 FTE in Adult Services
Funding 2.88 FTE in Adult Services
Reduce 0.85 FTE Library Clerk
Reduce 0.85 FTE Library Clerk
Reduce 0.85 FTE Library Clerk
Funding 0.75 FTE in Adult Services
Funding 0.75 FTE in Adult Services
Funding 0.75 FTE in Adult Services
Funding 0.75 FTE in Adult Services
Funding 0.75 FTE in Adult Services
Funding 0.75 FTE in Adult Services
Advertising Costs of New Positions
Less borowing costs - WPC upgrade
Less borowing costs - WPC upgrade
Add'1 revenue inc fees 2% (9% to 11 %)
710 7101837 73210 Add'l costs WPC Plant upgrade
(1,263,071) 710 7101837 54230 Adjust bond proceeds to FY11 costs
(1,263,071)