Budget Work Session InformationMEMORANDUM
October 28, 2003
TO:
FROM:
SUBJECT:
Honorable Mayor and City Council
Michael C. Van Milligen, City Manager
Matedal for October 30th Sources and Uses Work Session
Administrative Services Manager Pauline Joyce and Budget Director Dawn Lang have
prepared the attached matedal in preparation for the October 30~h work session. This
material provides detailed explanations of available fund balances, revenue sources
and any related restrictions regarding use of funds.
Staff and I will make brief presentations prior to City Council discussion and questions.
MCVM/pj
Attachment
CC:
Michael C. Van Milligen ~" ~-i~Y~)
Barry Lindahl, Corporation Counsel
Cindy Steinhauser, Assistant City Manager
Ken TeKippe, Finance Director
Pauline Joyce, Administrative Services Manger
Dawn Lang, Budget Director
City Council
FY 2005 Budget
Worksession
Sources & Uses
October 30, 2003
MEMORANDUM
October 28, 2003
TO:
FROM:
SUBJECT:
Michael C. Van Milligen, City Manager
Pauline Joyce, Administrative Services Manager
Material for Sources and Uses Worksession with City Council
The purpose of this memo is to forward the following summary material for the
upcoming City Council worksession on sources and uses of City funds:
· Definitions of tax levies from State Code 384.1 through 384.12
· FY 2004 Adopted Budget Certification form 31-288 that indicates all levy limits for
non-voted and voted permissible levies
· Summary and Detail Breakdown of Actual and Projected Fund Balances,
Reserves and Working Cash Balance and Explanation of Fund Balance
Restrictions, if any.
· Fiscal Year 2004 Budget by Source of Income with detailed explanations of any
restrictions placed on sources or uses of income. This summary was reviewed
by Bond Counsel to insure we had made the correct interpretations of State
Code.
· Use of Funds in Operating Budget by Fund, Department and Major Object
· Use of Funds in Capital Budget by Major Source of Income
Hopefully this information provides suffident detail to answer many of City Council's
questions.
Attachment
City Council
FY 2005 Budget
Worksession
Definition of
Tax Levies
October 30, 2003
DIVISION I
TAXES AND FUNDS
384.1 Taxes certified.
A city may certify taxes to be levied by the county on all taxable property with'm the city hmits,
for all city government purposes. However, the tax levied by a city on tracts of land and
improvements thereon used and assessed for agr/cultural or horticultural purposes, shall not
exceed three dollars and three-eighths cents per thousand dollars of assessed value in any year.
Improvements located on such tracts of land and not used for agricultural or horticultural
purposes and all residential dwellings are subject to the same rate of tax levied by the city on all
other taxable property within the city. A city's tax levy for the general fund shall not exceed
eight dollars and ten cents per thousand dollars of taxable value in any tax year, except for the
levies authorized in section 384.12.
[C97, § 616, 890; S13, § 616; C24, 27, 31, 35, 39, § 6210; C46, 50, § 404.4; C54, 58, 62, 66,
71, 73, § 404.1,404.2, 404.15; C75, 77, 79, 81, § 384.1]
89 Acts, ch 296, 339
384.2 Fiscal year and tax year.
Except as otherwise provided for special charter cities, a city's fiscal year shall be as provided
in section 24.2, subsection 3. All city property taxes must be certified by a city to the county
auditor on or before the fifteenth day of March of each year, unless otherwise provided by state
law. However, municipal utilities, if not supported by taxation or the proceeds of outstanding
indebtedness payable from taxes may, with the council's consent, choose to operate on a fiscal
year which is the calendar year. The receipt by the utility of payments from other governmental
fands for public fire protection, street lighting, or other public use of the utility's services shall
not be deemed support by taxation. After notice and hearing in the same manner as required for
the city's regular budget under section 384.16, the utility budget must be approved by resolution
of the council not later than twenty days prior to the beginning of the calendar year for which tlie
budget applies.
The county auditor shall place city taxes and assessments upon the tax list for the current year,
and the county treasurer shall collect city taxes and assessments in the same manner as other
taxes. Delinquent city taxes and assessments draw the same interest as other taxes. Sales for
delinquent city taxes and assessments must be made in the manner provided in chapter 446. The
county treasurer shall combine in one tax sale all taxes and assessments due from the same
person and collectible by the county.
[R6O, § 1123, 1126; C73, § 495, 498; C97, § 902; S13, § 902, 1056-a7, 1056-a34; C24, § 5678,
6227, 6228, 6570, 6571; C27, 31, 35, § 5676-al, 6227, 6228, 6570, 6871; C39, § 5676.1, 6227,
6228, 6570, 6871; C46, 50, § 363.51,404.21,404.22, 416.95, 420.212; C54, 58, § 363.29, 404.3,
404.21; C62, 66, 71, 73, § 363.29, 404.3,404.22; C75, 77, 79, 81, § 384.2]
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92 Acts, ch 1016, 37
384.3 General fund.
All moneys received for city government purposes from taxes and other sources must be
credited to the general fund of the city, except that moneys received for the purposes of the debt
service fired, the trust and agency funds, the capital improvements reserve fund, the emergency
fund and other funds established by state law must be deposited as otherwise required or
authorized by state law. All moneys received by a city from the federal government must be
reported to the department of management who shall transmit a copy to the legislative fiscal
bureau.
[C50, 3 395.26; C54, 58, 3 395.26, 404.2, 404.23; C62, 66, 71, 73, 3 395.26, 404.2, 404.24;
C75, 77, 79, 81, § 384.3]
384,4 Debt service fund.
A city shall establish a debt service fund and shall certify taxes to be levied for the debt service
fund in the mount necessary to pay:
1. Judgments against the city, except those authorized by state law to be paid from other funds.
2. Interest as it becomes due and the amount necessary to pay, or to create a sinking fund to
pay, the principal at maturity of all general obligation bonds issued by the city or to pay, or to
create a sinking fund to pay, mounts as due on loans received through the Iowa community
development loan program.*
3. Payments required to be made from the debt service fund under a lease or lease-purchase
agreement.
4. Payments required to be made from the debt service fund under a loan agreement.
Moneys pledged or available to service general obligation bonds, and received from sources
other than property taxes, must be deposited in the debt service fund.
If a final judgment is entered against a city with a population of five hundred or less for an
amount in excess of eighty-eig_ht thousand dollars over and above what is covered by liability
insurance, such city may spread the budgeting and payment of that portion not covered by
insurance over a period of time not to exceed ten years. Interest shall be paid by the city on the
unpaid balance. This paragraph shall only apply to final judgments entered but not fully satisfied
prior to March 25, 1976.
[C97, 3 894; SS15, § 879~s, 894; C24, 27, 31, 35, 39, § 6211, 6603; C46, 50, § 404.5, 416.132;
C54, 58, 62, 66, 71, 73, § 404.13; C75, 77, 79, 81, § 384.4]
83 Acts, ch 207, § 52, 93; 85 Acts, ch 156, 84; 87 Acts, ch 103, 35
*Iowa co~a~n~mity developmem loan progr~m~, see § I5E.120
384.5 Excess tax.
A tax levied for the debt service fund is not invalid if it raises moneys in excess of those
needed for a specific purpose. Only excess moneys remaining after retirement of all
indebtedness payable from the fund may be transferred from the debt service fimd to any other
city fund, subject to the terms of the original bond issue, and as provided in roles promulgated by
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the city f'mance committee created in section 384.13.
[C51, § 123, 124; R60, § 259, 260; C73, § 318, 319; C97, § 897; C24, 27, 31, 35, 39, § 6222;
C46, 50, § 404.16; C54, 58, § 404.20; C62, 66, 71, 73, § 404.21; C75, 77, 79, 81, § 384.5]
384.6 Trust and agency funds.
A city may establish trust and agency funds for the following purposes:
1. Accounting for pension and related employee benefit funds as provided by the city finance
committee. A city may make contributions to a retirement system other than the Iowa public
employees' retirement system for its city manager, or city administrator performing the duties of
city manager, in an annual amount not to exceed the amount that would have been contributed by
the employer under section 97B.11. If a police chief or fire chief has submitted a written request
to the board of trustees to be exempt from chapter 411, authorized in section 411.3, subsection 1,
a city shall make contributions for the chief, in an amount not to exceed the amount that would
have been contributed by the city under section 411.8, subsection 1, paragraph "a", to the
international city management association/retirement corporation. A city may certify taxes to be
levied for a trust and agency fund in the amount necessary to meet its obligations. 2. Accounting for gifts received by the city for a particular purpose.
3. Accounting for money and property received and handled by the city as trustee or custodian
or in the capacity of an agent.
[C54, 58, 62, 66, 71, 73, § 404.16; C75, 77, 79, 81, § 384.6]
85 Acts, ch 195, §45
384.7 Capital improvements fund.
A city may establish a capital improvements reserve fund, and may certify taxes not to exceed
sixty-seven and one-half cents per thousand dollars of taxable value each year to be levied for the
fund for the purpose of accumulating moneys for the financing of specified capital
improvements, or carrying out a specific capital improvement plan.
The question of the establishment of a capital improvements reserve fund, the time period
during which a levy will be made for the fund, and the tax rate to be levied for the fund is subject
to approval by the voters, and may be submitted at any city election upon the council's motion, or
shall be submitted at the next regular city election upon receipt of a valid petition as provided in
section 362.4.
If a continning capital improvements levy is established by election, it may be terminated in the
same manner, upon the council's motion or upon petition. Balances in a capital improvements
reserve fund are not unencumbered or unappropriated funds for the purpose of reducing tax
levies. Transfers may be made between the capital improvements reserve fund, construction
funds, and the general fund, as provided in roles promulgated by the city finance committee
created in section 384.13.
[C75, 77, 79, 81, § 384.7]
384.8 Emergency fund.
A city may establish an emergency fund and may certify taxes not to exceed twenty-seven cents
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per thousand dollars of taxable value each year to be levied for the fund. Transfers may be made
from the emergency fund to the general fund as provided in roles promulgated by the city finance
committee created in section 384.13.
[C24, 27, 31, 35, 39, § 373; C46, 50, 54, 58, 62, 66, 71, 73, § 24.6; C75, 77, 79, 81, § 384.8]
384.9 Additional funds.
A city may establish other funds and may certify taxes to be levied for the funds as provided by
state law. The status of each account or fund must be included in the annual report required in
section 384.22.
[C54, 58, 62, 66, 71, 73, § 404.1; C75, 77, 79, 81, § 384.9]
384.10 Short-term loans.
A city may negotiate short-term loans, and may issue warrants as provided in chapter 74, in
anticipation of and not in excess of its estimated revenues for the current fiscal year. However,
natural disaster loans from the state or federal government and loans for projects where payment
of state or federal funds has been guaranteed but receipt of such funds may not coincide with the
fiscal year, may be negotiated in anticipation of revenues for a period of time longer than the
current fiscal year.
[R60, § 1129; C73, § 500; C97, § 898; C24, 27, 31, 35, 39, § 6223; C46, 50, § 404.17; C54,
58, § 404.18; C62, 66, 71, 73, § 404.19; C75, 77, 79, 8t, § 384.10]
384.11 Direct deposit of taxes.
Before the fifteenth day of each month, the county treasurer shall send the amount collected for
each fund through the last day of the preceding month for direct deposit into the depository and
the account designated by the city clerk. The county treasurer shall send a notice at the same
time to the city clerk stating the amount deposited, date, amount to be credited to each fund
according to the budget, and the source of the revenue. This section shall also apply to the
collection of special assessments assessed under section 364.12 or division IV of this chapter.
[R60, § 1123, 1126; C73, § 495, 498; C97, § 902; S13, § 902; C24, 27, 31, 35, 39, § 6229;
C46, 50, § 404.23; C54, 58, § 404.19; C62, 66, 71, 73, § 404.20; C75, 77, 79, 81, § 384.11; 82
Acts, ch 1195, § 5]
84 Acts, ch 1003, § 9
384.12 Additional taxes.
A city may certify, for the general fund levy, taxes which are not subject to the limit provided
in section 384.1, and which are in addition to any other moneys the city may wish to spend for
such purposes, as follows:
1. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value for the
support o£ insmunental or vocal musical groups, one or more organizations which have
tax-exempt status under section 501(c)(3) of the Internal Revenue Code and are organized and
operated exclusively for artistic and cultural purposes, or any of these purposes, subject to the
following:
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a. Upon receipt of a petition valid under the provisions of section 362.4, the council shall
submit to the voters at the next regular city election the question of whether a tax shall be levied.
b. Ifa majority approves the levy, it may be imposed.
c. The levy can be eliminated bythe same procedure of petition and election.
d. A tax authorized by an election held prior to the effective date of the city code may be
continued until eliminated by the council, or by petition and election.
2. A tax not to exceed eighty-one cents per thousand dollars of assessed value for
development, operation, and maintenance of a memorial building or monument, subject to the
provisions of subsection 1.
3. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value for
support of a symphony orchestra, subject to the provisions of subsection 1.
4. A tax not to exceed twenty-seven cents per thousand dollars of assessed value for the
operation of cultural and scientific facilities~ subject to the provisions of subsection 1, except that
the question may be submitted on the council's own motion.
5. A tax to aid in the construction of a county bridge, subject to the provisions of subsection 1,
except that the question must be submitted at a special election. The expense of a special
election under this subsection must be paid by the county. The notice of the special election
must include full details of the proposal, including the location of the proposed bridge, tlie rate of
tax to be levied, and all other conditions.
6. A tax to aid a company incorporated under the laws of this state in the constmctiun of a
highway or combination bridge across any navigable boundary river of this state, commencing or
terminating in the city and suitable for use as highway, or for both highway and railway purposes.
This tax levy is subject to the provisions of subsections 1 and 5. The levy is limited to one dollar
and thirty-five cents per thousand dollars of the assessed value of taxable property in the city.
The estimated cost of the bridge must be at least ten thousand dollars, and the city aid may not
exceed one-half of the estimated cost. The notice of the special election must include the name
of the corpomtiun to be aided, and all conditions required of the corporation. Tax moneys
received for this purpose may not be paid over by the county treasurer until the city has filed a
statmnent that the corporation bas complied with all conditions.
7. If a tax has been voted for aid of a bridge under subsection 6, a further tax may be voted for
the purpose of purchasing the bridge, subject to the provisions of subsection 1. The levy under
this subsection is limited to three dollars and thirty-seven and one-half cents per thousand dollars
of the assessed value of the taxable property in the city, payable in not less than ten annual
installments.
8. A tax for the purpose of carrying out the terms ora contract for the use ora bridge by a city
situated on a river over which a bridge has been built. The tax may not exceed sixty-seven and
one-half cents per thousand dollars of assessed value each year.
9. A tax for aid to a public transportation company, subject to the procedure provided in
subsection 1, except the question must be submitted at a special election. The levy is limited to
three and three-eighths cents per thousand dollars of assessed value. In addition to any other
conditions the following requirements must be met before moneys received for this purpose may
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be paid over by the county treasurer:
a. The public transportation company shall provide the city with copies of state and federal
income tax returns for the five years preceding the year for which payment is contc~mptated or for
such lesser period oft/me as the company has been in operation.
b. The city shall, in any given year, be authorized to pay over only such sums as will yield not
to exceed two percent of the public transportation company's investment as the same is valued in
its tax depreciation schedule, provided that corporate profits and losses for the five preceding
years or for such lesser period of time as the company has been in operation shall not average in
excess of a two percent net return. Taxes levied under this subsection may not be used to
subsidize losses incurred prior to the election required by this subsection.
10. A tax for the operation and maintenance ora municipal transit system, and for the creation
of a reserve fund for the system, in an amount not to exceed ninety-five cents per thousand
dollars of assessed value each year, when the revenues fi:om the transit system are insufficient for
such purposes, but proceeds of the tax may not be used to pay interest and principal on bonds
issued for the purposes of the transit system.
11. Ifa city has entered into a lease of a building or complex of buildings to be operated as a
civic center, a tax sufficient to pay the installments of rent and for maintenance, insurance and
taxes not included in the lease rental payments.
12. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value each
year for operating and maintaining a civic center owned by a city.
13. A tax not to exceed six and three-fourths cents per thousand dollars of assessed value for
planning a sanitary disposal project.
14. A tax not to exceed twenty-seven cents per thousand dollars of assessed value each year for
an aviation authority as provided in section 330A. 15.
15. If a city has joined with the county to form an authority for a joint county-city building, as
provided in section 346.27, and has entered into a lease with the authority, a tax sufficient to pay
the annual rent payable under the lease.
16. A tax not to exceed six and three-fourths cents per thousand dollars of assessed value each
year for a levee improvement fired in special charter cities as provided in section 420A55.
17. A tax not to exceed twenty and one-half cents per thousand dollars of assessed value each
year to maintain an institution received by gift or devise, subject to an election as required under
subsection 1.
18. A tax to pay the premium costs on tort liability insurance, property insurance, and any
other insurance that may be necessary in the operation of the city, the costs of a self-insurance
program, the costs of a local government risk pool and amounts payable under any insurance
agreements to provide or procure such insurance, self-insurance program, or local government
risk pool.
19. A tax to fund an emergency medical services district under chapter 357G.
20. A tax that exceeds any tax levy limit within this chapter, provided the question has been
submitted at a special levy election and received a simple majority of the votes cast on the
proposition to authorize the enumerated levy limit to be exceeded for the proposed budget year.
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a. The election may be held as SPecified in th/s subsection if notice is given by the city council,
not later than thirty-two days before the second Tuesday in March, to the county commissioner of
elections that the election is to be held.
b. An election under this subsection shall be held on the second Tuesday in March and be
conducted by the county commissioner of elections in accordance with the law.
c. The ballot question shall be in substantially the following form:
W-'rlICH TAX LEVY SHALL BE ADOPTED FOR THE CITY OF ........................ ?
(Vote for only one of the following choices.)
CHANGE LEVY AMOUNT .........
Add to the existing levy amount a tax for the purpose of .............................. (state purpose of
proposed levy) at a rate of ......... (rate) which will provide an additional $ ............ (amount).
KEEP CURRENT LEVY .........
Continue under the current maximum rate of ........., providing $ ............ (amount).
d. The commissioner of elections conducting the election shall notify the city officials and
other county auditors where applicable, of the results within two days of the canvass which shall
be held beginning at one o'clock on the second day following the special levy election.
e. Notice of the election shall be published twice in accordance with the provisions of section
362.3, except that the first such notice shall be given at least two weeks before the election.
f The cost of the election shall be borne by the city.
g. The election provisions of this subsection slmll supersede other provisions for elections only
to the extent necessary to comply with the provisions hereof.
h. The provisions of this subsection apply to all cities, however organized, including special
charter cities which may adopt ordinances where necessary to carry out these provisions.
i. The council shall certify the city's budget with the tax askings not exceeding the amount
approved by the special levy election.
21. A tax not to exceed twenty-seven cents per thousand dollars of assessed value for support
of a public library, subject to petition and referendum requirements of subsection 1, except that if
a majority approves the levy, it shall be imposed.
22. A tax for the support of a local emergency management commission established pursuant
to chapter 29C.
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City Council
FY 2005 Budget
Worksession
Adopted Budget
Certification Form
October 30, 2003
Adoption of Budget and Certification of City Taxes
31-288
Fiscal Year July 1, 2003 - June 30, 2004
City Name: DUBUQUE County Name: DUBUQUE Date Budget Adopted:
02~8~3
County A~d~or Date Stamp
Regular
Add Regular plus TIF value (if no TIF value re-enter Re~uJar)
Ag Land
13~) Non-Voted Other Pem~issible Levies
~ ~.~'~Contract fcr use of Bddge
~2~o) ~.~ Opr & Malnt publicly owned Transit
12~!) Amt NeC Rent, [ns. Maint of Civic Center
~2~2) s.~3~ Opr & Maint of CRy owned Civic Center
t~3) s.os75 Planning a San~ary Disposal Project
~2~4~ $.27 Aviatien Authodty (under sec.330A.15)
.121t5)Amt N~c Joint city-county building lease
~s) $.o~m, Levee Impr. fund in special charter city
l~s) ^r~ N~c Liability, property & self insurance co~-t~
1~ AmlNeC SupportofaLocal Eme~.Mgmt. Comm.
{:~} Voted Other Permissible Levies
Tota~ General Fund R®~ular Levies {$ thru 24I
~4.1 ~,0037s Ag Land
Total General Fund Tax Levies {25 + 26)
Special Revenue Levies
Emergency (if general fund a~ levy limit)
Palice & Fire Reamment
FiCA & IPERS (if general fund at levy limit)
O~er Employee Benefits
Total Employee Benefit Levies (29,30,3'1)
Sub Total Special Revenue Levies 128+32)
SSM[D 4 (~
SSMID 5 m)
SSMID 6 w
Valuation
With ~as & Elec H[Ithout Gas & Elec
Total Special Revenue Levies (33+38)
January 1, 2062 Property Valuations
1,572,843,167 ~ 1,489,978,773
1,658,056,338 3b 1,575,191,944
2,115,917 ~ 2,115,917
TAXES LEVIED
12,740,027 12,068,828 43
~ 0 0 ~
7 513,259 486,225 45
a 0 0 4s
9 0 0 47
10 0 0 48
~ 0 0 4~
12 0 0 50
14 272,766 258,392 ~2
4~2 0 0 4s5
13,526,052 12,813,445
26 6,356 6,356
~ 13,532,408 12,819,801
2~ 0 0 ~
2~ 1,839,155 1,742,262
~0 540,081 511,629
~I 0 0
~ 2,379~236 2,2.53,891
= 2,379,23~ 2,253,891
0 0
2,379,236 2,253,891
3B4~4 An~ N~ Debt Service Levy 76.10(6) 4o 266,252 4o 252,944 70
~4.? s.s~ Capital Proj~ (C~ Improv. R~ewe) 41 41 0 71
Total Pro~ T~ (27+39+40+41) 42 16,177,~6 42 15,326,~6 ~
(c)
Rate
8.10000
0.32633
0
0
0
0
0
0
0.17342
0
3.00375
0
1,51270
0.16058
0
10.27303
City Council
FY 2005 Budget
Worksession
Summary & Detailed
Breakdown of
Actual & Projected
Fund Balances
October 30, 2003
City of Dubuque
Fund Balance Projections
Estimated Fund Estimated ~:und
Balance Used to Balance with 5 Recommended Balance Less
Page Available Fund Available Fund Support 5 Year Year CIP Working Cash Working Cash
# Fund Fund # Balance 6/30/03 Balance 6130/04 ClP Plan Adjustments Balance/Reserve Balance
Explanation of Fund Balances
General,
....1.... _ .G-e..n-e..r .aZ -F.u-n.d_ ................................... 9.!9. .......... ~,.L3.6.,.4..32 ,..2.7_ ......... .2.,.6.-4~;4..4~2.7. ........ .(.2.3..7.,.2~.7.,.q - 0Z _.... 2 _, .4- 0..7.J ~ .~: .2.7. .......... _(.2.,.- 5 §~ ,.0..°.0 ' ,.- 09.). .............. .8_ -5.,.4.4..$.2..L ...... .U.s..e_d..t.q .c.9.v.e..r..s.a.L% .T_a..x..F.u..n_d..(.2.gf~ l~ ~_~ ~3~ ~. ~[~.~. ~ [~ ~2 ~ ~.~.
Debt Service
... 2 ... _.D-e..b-t -9-e--ri'- L~-"--F--u-n--~. ............................. 9..0.o. .............. .~.-8 &Z~Z.t .............. ~;6-Z~Z-1. .................. .'. ............... D.,.~.Z -5..Z.! ....................... '. .................... -5.,9_L~Z] ....... .B~[~..n~.".~L.b.~...u.sz_d_.t.°..r.~.0..u~?..F..Y..0~.t~-x..~L~g~ ...............................
2 GO Bond Fund 440 1,226,130.76
Permanent Funds
....2.....L. Xo..n.s. _P. 9.o..n Z .T..r .u.s.?..u.n..d_ ...................... .8.2..O. ............. -2.~.,.2..4~:1_0. ............. 2..5,_~._4.-5..1-9' .................. .-. ............. Z-5,.~..4.5.fl. -0 ....................... : .................. .2.5..,_2.4..5..J.-0. ...... P..rjn..ojp.~.Ls.t.a.y.s. jn.J.~.o.t_,.i.n.?.r.9.s.t.2.~pjg~[J[ZE~2, tD2~9.~D.~~ .......................
....2.....~..i .b.r.~.~ ~j ~.'[LU s.t- .............................. ].4.0. .............. ].8. 2.7.0...4..0' ............. ].8.,2..7.-0..4..0' .................. :_ ............. 2..8.,.2.7..O:.4O. ....................... : ................... 1..8.,.2. L0:.4.-0. ...... .P. rj .n.qi.p..~Ls_ta. ,Ls. j .n.t.~.o.t.,. ?. ! .e£_~.s.~ 2. ~ bjg~ Jg. Z [ ~9. t ~2~9.~ ~.~ ~ .......................
Enterprise Funds
...~.__ T-r-~. n--sit- f -u.n- ~. .................................... -°-.89. ............. L~.4.,. 8. 7-4...-89). ............ .°.~.,.!.2~ ..! -1. .................. .-. ............. ~.~.,].2._~.t! ....................... '. .................. ~.8.j.2.~...1.] ....... .E.CLUj .v.aJ.e..n.t..o.~ ~..~...~.°./o.. _w. o.r.k, in. ~..q ~..s.~ ~ ~J ~ ?.
....4......W. 9.t e. E..O9. 9.r~tj.n.~..F.u..n.d. ......................... .4..89- ............ 2-.~.~,. 4. -4.9- ._.2-2. ........... .2. ?.!,. ~-4.2...2_2' .................. .-. ........... .2~] .,7-?..2: .22- ............ .(.~_ .0~,.7. 9. -0 ..6--0.)' ............. -(~]-~9~-5~-~-Z.8~-~R-~-t-?--dj~u-s-?--e-n-~[~-~iJ~r~M~f~J~[~-j[~£~j~ .....
....4..... _W_ ~1-e. r..C.o. Dg. tLu..or Lo..n..F.u..n.d' ...................... ~4...0 ............. .S..~.-8 ,.~. -2_-5 :-8~ ........... 2- -42 :,:} .5.4.. :6-.~. ........ .(J.-5 .S:~ .~.S...0- -OJ. ......... ~§:-2.2..6: -5~ ....................... : ................. -2.4.. ].,_4.-5.4..~-8. ......
_~.....~.e..w.e..r..O.~.?_t~.n.~..F.u..n.d. ......................... .4.-89' ............ .1. Z ~. ,. 4..4.6. ,..o - 7' ........... ~-8.o.,. 6--2Z.~Z .................. :. ............ .~g.,-5.~..7:p-7 ............ .L~_9-8.,..89.o_:6-92 .............. ?..~.,-9. 2. Z._o.L .. _ ~..R. a_Le..~.dj.u..s.t.m..e~.t ~L E ~ ~ -8_ ~J[ A~.~r~ ~M~ ~Z. Z~.gjF~ EeA?.![ AeeZ~ B[j~j.~
... ~.....S.a..njt~ .r,z. §..e.w..e.r..o..o.n.s..t r .u.o. tj .o.n.. F..u.n..d' ........... ~].0. .............. .2.8.,.!.8.6-...Si. ........... .2. ] ?. ,. -0.2.6- ..1. §. .......... .6_6.,..7] 1...0--0. ......... .2_8.-0_,Z~..7:.1. ~' ....................... : ................. -2.1..4.,-0.2.~., i..~. ...... .N. o_ .n.-.rg.c..u.r. rj p..g..b..~J .~.n..c~_ u..s.e_d..t.o..s. Hg. p. 2 [[ § ~. ~ ~ J D. ~r_9~£. ~~ ....................
... ~.....R~ Lu.s~ .9.o.~.t Lq.n..F.u_n.d' ........................ .4.7..O. ............. 1].o.;6-.4~:4.D. ............ .~,.!1~ ..-8.2_ .................. :. ............. .9- .2., 72 -3: .~2 .............. Lo.-0,.-09.0-...opJ. ................ -2:Z!.3;~.~ ...... ~R-~t-e-~--dJ~u-s-t--m-~n-t--~-~-r-fY---~-.8~-w-~[~d--d-r-~r~e~[~j[~j~J~-
....Z..._ .Pg.r..ki n. ff .O.p.?L~.tj .n.g_F_u.n_d. ....................... .4.?.0. ............ _-89.9- ,_1- .i.4.._.7.7. ........... .l. -5.8. ,. 7- .l~ ..7-.7_ .................. .-. ............ .1.2..8., .7.1- .~..7. 7- .............. J?.Z,.§§.0-.-09.). .............. -4-i-;9~5--3~-7-7--~-R-.~te--~--dju-s-t-.m-9-n-t--f~O..8-~iJ~r~M~9£~-~j~[~9~-j[~pp-~p-~J~
. .. Z _....P?.r..~ m. ~..a..o.n..sL~.u.o. tj .o.n...F.u..ng. .................... 9..~.0. ............ .!§.2.,. ~..~.2..2.~. ............. fi9-,. -0.02..~.~' .......... g..~.,.0.- 5.0...0, .0J ........... ~-8., .0.~..7:.8. 7.~ ...................... : .................. ~-9.,9 -0.2..~6-
....6-__S. Jg.r.m..S.9.w..e.r..C..qn.9.tr..u.c.t[o.n..F..u..n.d' .............. .3.2..0. ............ .! _7.!,. 4. -4.4. ,.g..5. ........... .3..47. ,. 4..O-0.: .9.5. ........ £1.! 9.,.o.-0o-.-0. 0-j' ........ .2.2.-8.,-4.-09:.9.-5 ....................... : ................. .3.4_-4.,.4.99...9.-8. ...... N-.~--n~r--e-c-9I-rjn-g--b-a-ja--n-c-e-.u-s-9-d-~t-~-~s-H2p--~Z[~9.[~?-~r~9~£~
... ~.....A..m.%r i.e..a:s...R. Lv.e..r..P_rgj.%c.L .F.u.n..d. ................. .'!1-9. ...................... : ....................... .: ..................... :_ ..................... : .......................... : .......................... :. .................................................................................................
SPecial Revenue Funds
...~. _ .T.o.r.L LLa. b.!~ ~ ..................................... .o..79 ............... j~,.3.9.4....sj' ............. ]~,.3..0~...8j. ............ L....:. ............. J..8.,.3-°-.4~ g.! ........................................... !.8.,-3--0.4-.~] ....... B-~La-n--?-.w--~L-b-e-.u--s-e--d.~-9.tg.d-u.c-?.~.¥.g~]n~.~m-~L~g~ ..............................
...~....T.r..u.s.t..&...A.~?.gz.F.u..r!g. ......................... -1.!9. .............. -59.,.6-§.!~7.§. ............. 2_9.,.3.8..~.~7..6. ................................. .2.9.,.3..8.]..-7~ .......................................... .2.9.,.3..8.1~_7.§' ...... B.~La_n..c.?.~L.b.e..u.9_e_d.[.9. r.9.d_u..c.e..F..Y..g~]~.~9.~L~~ ...............................
9 TIF- Metrix/Nordstrom 120 535,471,19
....19. _ .T.I.F..-..A.d.y.a..n.c.?..D..a.ta..C..o..m' ...................... J..2~ .............. .3.9. ,. g. 9.3.: .3.2' ..................... : ............................................ : ..................................................... .-_
10 TIF- Ice Harbor 125
............................................................................... _(~,.LsZ:!-42 .................... : ........................................... : ..................................................... .: .................................................................................................
...].O....T.J.F..;.E~..s.t. 1..7-t.~..~gir. js.9.n. ....................... .1~9' ............. ~ ]~,.S. §. §..l_.~J. ........... .(]~,.-5§. §:! .~J. ...................................... 19:.l.~.~ ........................................ .(.L~: 9.s. ~... L~.L......T].F..t~ LLn~.s..d.o..n~ j D.~ ~. ~ J~ £~j p_ ~ m_ 9.~.x. L F_Y.. [o_r..q 9.?.d_~. b. !. %x p..e_q s. ?. ...........
...12..- .Ti.F_-. ~..~J~..w. ~.n..d. °..w. ............................ -12Z .............. .4~,-0-79-..-5~ ..................... : ............................................ : ..................................................... .-.
...]2... -TI.F-.; 9--~-n--e-g.r..~P..n ................................ J.-2P. .............. ].0-;!.!-5 .~J. ..................... : ............................................ : .................................................... .; .................................................................................................
11 T]F - Downtown District 130 (861,426.91) (774,668,91) (774,668,91) (774,668.91) TIF filings done in Dec for receipt in next FY for non-debt expense.
Projected to balance out to zero in 7 to 8 years based on current valuations.
_.. 1.2.....Ti .F..-..D. 9.w_n.[o..w_n...R.e..v o. i.v].n. ~..L.~ ~. ~ _~2 ~ ........ .1..3.1. .............. .5.1.,.6..7,7.,..0.2. ............. .5.0.,.1..7.9.,.0.2. .................. ?. ............. .5.9.., .1.7..9~ -9.2. .......................................... .5._0.,.1.7..9...0..2. ...... .R.e..v.o.l.v.i.n.[[ I. o..a n..f.u..n.d.s...c.o. ~ .m.i.t.t .e.d..t?...H.e..a.r_t I.a..n.d...Fi .n.a..n.cj.a.I.p..r. oj_~ ~ ...............
... j .2....TLF..-..s..wj ?.s..v..~J.Le v' .............................. j..3.2. ................. ..5.2O-.~9. ..................... : ..................... .-. ..................... : ..................................................... .--
12 Road Use Tax Fund 150 204,296,99 24,713.99 21,428.00 46,141.99 24,713.99 Non-recurring balance used to support 5 year CIP program
...]~ ...9_ .D.B- ~.-Fu- .n. cj ..................................... .2.!fi .............. -1.0.,.!J. !:]/. ............. .2.1.,.4..4.4.:1-Z .................. .-. ............. 2.1. ., .4_4. .4~ ]. .7 .......................................... 2].,.4.4..4:.!7.. ......
... ] _2.....O..D.B. J~_.D.i.s~ r .eJi. o..ri.a_ .r y..F.u..n, cJ. ..................... 2.1..2. ................... .(0...6.1.}. .................... -. ..................... .-. ..................... .- ..................................................... .-. .................................................................................................
13 Lead Paint Grant Fund 215
....................................................................................... ~ ........................ '. ..................... 2. ..................... .' ..................................................... 2- .................................................................................................
...].4.....u..D.A. 9..R .~£a.Y...m.~..n. ~. F..u."..d. ..................... .229. ............ .2..4.5.,-0.-82.:].O. ............. .5~ ,.1_ .3. 4. ~1. .0. ........ £3_6_9.,7..~_9...0--0Z ....... L32.1.,.5~.5:.9.-0} ......................................... .5.-8.J..3.4Ao_ ...... N..o..n~.r.e.c..u.r£jn..g_b.a.].a.n.~...u.s.9.d_.t.o..s.9~p.o.~.~ y].a.r.c. LP. ~.r. 9_g_r. a_m. ....................
i4 Section 8 Fund 230 311,432,00 32i,418,00 (171,500.00) i49,9i 8.00 32i,418.00 Administrative reserve funds can be used for Section 8 related operating or
CIP expense. Will be drawn down by $i78,500 in FY 05 for building
addition.
............................................................ .2.7.o. ............ 2.~j9.0-..!.7. ........... !_7.6.,.-89..8...8o_ .................. .-. ............ 1.7..5.,.~.-0.5:9_o. ....................... ~ ................. -1Z9.,9.o.9_.9.o. ...... _N.e.n:.r.e..c.u.r. rj~. b..aJ.a.n. 9~ .~ n..b..e..u.s..e.d. ~£ ~ ~ e~. L[eg]~ [ ~e.b ~. ~ ~e~[~.~.9. g[~ ....
....~ ~ _ _ .H.9..M_E_ P..r 9.g.r.a..m...F. u_ .n. d' .......................... .2.7--1. ............. ~.2].,.7..42.. -57.)' .................... -. ..................... .-. ..................... .- .......................... -_ .......................... .-. .................................................................................................
Page 1
City of Dubuque
Fund Balance Projections
Estimated Fund Estimated Fund
Balance Used to Balance with 5 Recommended Balance Less
Page Available Fund Available Fund Suppor~ 5 Year Year CIP Working Cash Working Cash
# Fund Fund # Balance 6130/03 Balance 6130104 ClP Plan Adjustments Balance/Reserve Balance
Explanation of Fund Balances
16 Cable TV Fund 540 289,974.66 223,779.66 (91,869.00) 131,910.68 223,779,66 Franchise fee use no longer restricted. Non-recurring balance used in ClP
for fiber optic extensions and in operating budget for non-recurring decision
.............................................................................................................................................................................................................................. ~.a.c..IJ-~gg~: ............................................................................
... j 9....9.a..bJ.e..TX. E..q.u. ~.m. 9..nL .a.e. EJ .a.c..e.m..~ g.t ~ ~.... 9 4-J. .............. J.9_,.3..2.7.... ! 7' ............. J .9.,.3..2.7...?. .................. .-. ............. .!-9.,,.3Z.7..JZ ....................... : ................... ! .9.,.3.2..7..J..7_ ...... .a.e..s.t.r i. c.t.e..a. !.o..r.e~ ~. a..c.e..m..e.n.t.p. [ c~ .a~ ~.e.. I.y. r ?J9!9~ .~) ~ g
... !.6.....si.e.cj.a± .A.s..s.e..s .s..m.e..n.t..F u..n.d' ..................... 9.~..O- ............ .9..7J ,_3..5.2.: .55. ........... J..7.4. ,.3..5.2....59. .................. .-. ............ J .7..4., .3.5..2.: .9,5. ....................... : ................. J. 7..4..,.3}.2.:9..5' ...... .u.s..e.d.J.o.s..u.p.~gzt. ~s.t_r .e.e.t. 9.rix .ii pjl~.~ ~.!~£.!!.~j ~J .]~ ?~ ~. ~ !. ~ ~F}.] ~.~: ....
... ! .7_ _...~.xj~.e.n. _d.a..bi .e..LJ.~.r.a..r l'. i i ~ .s.T.r~.s.t ................ !.5.0. ............. §.9.:0..4!:§.3. ............. §.9. ,.0..4! :.6.3. .................. :. ............. !.9., -9.4..2.-§.3. ...................... : .................. .a..9.,.0.4..2.:i .3 ...... ..P.rj .n.c.i.P.a. La..n.d.J.n.t.e.r.e..s.t_ .c.a.n. _ .b.e..s. ~'! ~.~ ~i l [ ~ ~Z ~ ~.! ~] [ £~! Id ~!?!:
... J 7.....P.oJj .c.e...&. ?].r e. E ?!~s! .o.n.F..u.n..dg. ............... .8.§.0.L8§~ .......... J..0!,.7..59.:.9.9. .............. ],.!.9-9....9-9. .................. :. ............... .C,.79.-9:.9--9 ....................... : .................... .8.,.7.5..9-,.9_9_-....w. ! Lb.e.c.L?..e.d...o.u.t. i .n~ .F.¥..9-5.:..F.u..n.cj .s..f r..o.m..oJ .d..C. !~ .r.e. tj.r.e..m2.n± ~ y. ii,D: ..........
Capital Proiect Funds
.. ] !....s.t.r ?. Lc_o. _ng. Lr.u_c. tj.o.n...F.u..n.d' ...................... .3.9O- ............ .3..5J. ,.~. §.4.: .4.3. ........... .5..3~,Z.7.!:4..3' .............. .8..0.2...0. 9' ......... .5.3..6., .5Z .3...4.3' ......................................... .5. 3..5.,.7ZJ:.4..3 ....... .N.c..n:.r.e.c..u_r. rLn.q.b..aJ .a.n..c.e..u..s.e.d..t.o..~p~ 9~ [L!leg.[ ~! ~ .~re!z!m ....................
..j.8.....s.aJ.e..s.T.a.~~.c..o.n_.str.u.c. tLon..F..u.,.~' ................. .3..~O- ............ .2_.9.8.,.5. Z5... 8..~' .......... .( ! .2~ ,.3..8.9...! .2). ........ J. -99.,.3- .3.3...0.~. ......... .62.,.4.4..3:.~ ........................................
... J .9.....G.e..n.e. r .aJ..C.o..n.s.t.r.u. _c.t ~. o. p_ E .u.n.d. .................... .3..6O. ............ .9. J.2.,.9. J.7....59. ............. .39.,.5..4.7.:.~O- .................. .-. ............. .3.-9.,.5.4..7:9.9_ .......................................... .3..9.,.5.4..7.,~ .9_ ...... .N.o..nz.r.e._c.u.r.r!.n~.b..aJ.a n..c.e..u..~9, d..t.o..s..ug.[~ [! ~ ZegZ ~! E ere~[~ m: ...................
....20,....Aj .r 9.o.r.L.c..o.n..s.t r..u.c, tj .o.n_. F.. u.n_ .d' ..................... .3.,90' ............ X,gJ.,.~..sA ...7J. ............. .s.5.,.6..~A :.7J. .......... { 3. 9.,_9,, 9_0..9. 9.). ......... ?..9., .6.8..?j .......................................... 9..5.,9.8. J..Z ~. ....... .N.o..nz.r.e._c.u.r.r!.n~.b..aJ.a~ .c.e..u..s?. d. jo..s.9~ 9~ [~ ! ZegZ RI E erect!m ....................
----2.~----A~ra`~-r-LP--a-s~s.-e-n-g`e-r--F--a`cJ![t:/~.c-~h-a-ra~9~9-----~-9! ................. .5..7.4..9.9- ............. .~.9.,~.7.4....9-9. ........ ~.4. 2..9.,.5. ! .3...0..0L ....... i .3.3., 9.,, 9.3..~...9] 1 ......................................... . S. ,9.,.5Z.4: 0.,9 ....... .N.o..n_-£,?.r. rLn_g_.b_.aJ.ae .c.e..u..se. Ct. e.~9~ 9e [t ! ZegZ R! ~. are~;~ m ....................
.. _ .2.L. 9.o. ~ !.o.n..s.t r .u.c.t] .o.n...F.u.n..d. ........................ .4..3O. .............. .3.6.,Z.3-~. j .8' .............. .9. ,Z -39. .. ! ~. .................. .-. ............... .9.,.7.3..8: J! ............................................ ,9.,.7.3..82..s ....... .N.o..n.-.r.e.c..u.r. rl .n ~. b..aLu.ri..c.e..u..s 9. Cte.~ 9~ 9~ ! ! ~ 9./R! ~. e r~ ~r! m ....................
2i Dog Track Depreciation Fund 8i0 1,027,535.99 i,147,535.99 i,i47,535,99 (250,000.00) 897,535,99 The purpose of this fund is to pay extraordinary costs of maintenance
and/or repair of the dog track complex or for the replacement of major
equipment, which are not properly a current expense. Expenditures for
capital projects include acquisition of designated fixed assets which are of a
long term character (minimum of ten year life) intended to continue to be
held or used, such as land, buildings, machinery and large equipment items
and related engineering/architectural studies. A minimum balance of
$250,000 wil~ be maintained in the fund to cover the cost of maintaining the
facility if the gaming operations cease and to market ]t for alternate uses.
Equipment purchased with Depreciation and !mprovement Funds will
become the property of the City of Dubuque if DRA discontinues operations
............................................................................................................................................................................................................................. j.n..t.h.e..f, a_ 9j~j Ly~ .........................................................................
21 Riverboat Depreciation Fund 812 142,767.63 157,767.63 157,767.63 157,767.63 To pay extraordinary maintenance costs for parking and dock [aci[ifies,
construction of addifional improvements, or for replacement of related
...... : ....................................................................................................................................................................................................................... e. ggi~.m.e.n.t.~9.d_.f.a.c, jljti.e.s.:
Internal Service Funds
....2_2.. _ .E n. gj .n_e..e.rLn9..s. 9..r'<i.c..e..F.u..q d. ..................... .5. S. 9. ................ .[3. 9.3. :9.8). .................... : ..................... .'. ..................... : ......................... .: .......................... .'. .................................................................................................
...2_2.._.G.a.r..a_!]e._.S.e.?.].c.e..F..u.n_d. .......................... 9. _79. ...................... -. ........................-. ...................................................................... _~ .......................... .-. .................................................................................................
22 GeneraIService Fuhd 590
....................................................................................... ; ........................ C ..................... 2. ..................... Z ......................... .~ .......................... 2. .................................................................................................
...2-.3-...S..tg.r.e.s._.S.e..ryic-e..F..u.n..d. .......................... 929_ .............. 1..t,.2..7.8.:'9.2. ..................... '. ..................... .'. ..................... : ......................... -: .......................... .'. .................................................................................................
23 Health Reserve Fund 660 851,2ii.4i 846,930.40 846,930.40 (705,886.00) i41,044,40 Actuarial study by State determines minimum balance that must be
.............................................................................................................................................................................................................................. -m-a- i-n--t-a~-ne--d-.--A-~s-~[ ~`.-3-9--`°-3-m-~mJn--u-.m-.~9~9~ze~i~C~-~-}~9~ ........
23 Worker's Comp Reserve Fund 680 780,876.40 778,672.42 778,672.42 (673,000,00) i05,672.42 Actuarial study has not been completed. Could be done for approx.
$30,000, Rule of thumb established by talking to consultant was $673,000.
Excess balance can be used to reduce support from operating funds on a
pro-rata basis on amount each contributes to the fund.
........................................................................................................................................................................................................... ..~ .........................................................................................................
15,188,178.96 8,497,683.81 (1,400,403.00) 7,112,845.81 (4,982,846.00) 3,514,837.81
Page 2
'C~y 6f Dubuque - General, Debt Service and Permanent Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
010 General Fund
Cash Balance on June 30, 2003
Purchase order encumbrances
Continuing appmriation authority covered in 3rd amendment
Deferred Revenues for Five Flags ticket sales
Payroll Liabilities for accrual of one day
Transfers Out related to capital improvements-primarily America's River
Receivables on Carryovers/Amendments
Transfers In - related to FY 03 storm sewer overage
Available Balance June 30, 2003
Balances used to support the FY 04 Operating Budget
Convention & Visitors Bureau--ARP marketing
Equipment and non-recurring decision packages
Historic District Public Impr '03 balance to suppod '04
Balances used to support the FY 04 Capital Budget
Changes to FY 04 Since Last Budget Amendment:
Anticipated Shortfall in Interest Earnings
Sale of Canfield Place to Bob Klauer
State refund for Kiosk expense in FY 03
Transfer of balance of Ind. Park TIF revenues for cost recovery
Transfer of Vessel System Land Sale for cost recovery
Transfer to Transit Fund due to state cutbacks, fares, other my. shortfalls
Reduced Transfer to ARP due to interest earnings on bond issue
15,772,005.20
(4,005,009.01)
(7,626,688.00)
122,271.32
(88,819.82)
(4,892,584.42)
5,832,808.00
22,449.00
5,136,432.27
(200,000,00
(350,000.00
(250,271.00
(139,450.00
(1,963,010.00
(300,000.00)
50,000.00
7,190.00
194,158.00
180,443.00
(15o,ooo.oo)
428,952.00
Available Balance June 30, 2004
. . Less 10% Operating Reserve Requirement
2,644,444;27
(2,556,000.00)
Estimated Fund Balance Less Working Cash Reserve
88,444.27
-1-
City of Dubuque - General, Debt Service and Permanent Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Debt Service Fund 090
Cash Balance on June 30, 2003
Less FY 04 Unencumbered
Available Balance June 30, 2004
68,876.71
(65,000.00)
3,876.71
G.O Bond Proceeds Fund-440
Cash Balance on June 30, 2003
2,109,097.76
Less Transfer to Fund 410 budgeted in FY 03
Available Balance June 30, 2003
Less Transfer to Fund 300 for West Locust Street project
Less Transfer to Fund 410 budgeted in FY 04
Less Transfer to Fund 410 of Interest Earnings
(882,967.00) Amendment #1
1,226,130.76
(229,978.76) Amendment #2
(567,200.00)
(428,952.00) Amendment #1
Available Balance June 30, 2004
0.00
Lyons Peony Trust - 830
Cash Balance on June 30, 2003
25,345.10
Library Gifls Trust- 840
Cash Balance on June 30, 2003
18,270.40
-2-
City of Dubuque - Enterprise Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10128103
Transit Fund 050
Cash Balance on June 30, 2003
Payroll Liabilities for accrual of one day
Purchase order encumbrances
Continuing approriation authority covered in 3rd amendment
Receivables on Carryovers/Amendments
448,308.71
(2,707.25)
(216,721.35)
(2,432,980.00)
2,149,225.00
Primary Reasons for Shortfall:
Legal Expense
Passeeger Fares
State Grant-Job Linkage
JARC Program Close Out
Available Balance June 30, 2003
Transfer from General Fund to cover deficit
(54,874.89)
150,000.00
Available Balance June 30, 2004
95,'125.t 1 Equals 5.5% working cash balance
-3-
City of Dubuque - Enterprise Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances Printed: 10/28/03
Water Utility Operation - 450
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Less Payroll Liability
264,317.72
(22,378.00)
(4,490.50)
Available Balance June 30, 2003
Reduced Transfer to Construction Fund
Less FY 2004 Surplus
Uncommitted Balance June 30, 2004 -
Less 10% Operating Reserve Requirement
Estimated Fund Balance Less Working Cash Reserve
237,449.22
54,000.00
293.00
291,742.22
(303,700.00)
(1t,957.78)
Water Construction Fund - 340
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Less Carryovers
Less Receivables
Less Transfer Out to America's River Project
Available Balance June 30, 2003
Cost Recovery toward $1 t5,223 owed to Water Constr. Fund
Reduced Transfer from Water Operating Fund
Less FY 04 Unenc.
Available Balance June 30, 2004
3,213,067.67
(946,567.08)
(1,810,754.00)
(57,521.00)
398,225.59
42,142.00 Kerper Ind. Park Dev.
(54,000.00) Amendment#1
(144,913.00)
241,454.5~9
-4-
City of Dubuque - Enterprise Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Sewage Facility Operation Fund - 460
Cash Balance on June 30, 2003
Less Outstanding Pumhase Orders
Less Carryovers
Plus Receivables
Less Payroll Liability
Available Balance June 30, 2003
Reduced Transfer to Construction Fund
Less FY 2004 Unencumbered
Uncommitted Balance June 30, 2004
Less 10% Operating Reserve Requirement
Estimated Fund Balance Less Working Cash Reserve
239,862.02
(43,151.29)
(19,374.00)
6,491.00
(4,380.76)
179,446.97
171,000.00
81.00
350,527.97
(306,600.00)
Sanitary Sewer Construction Fund ~ 310
Cash Balance on June 30, 2003
Less Outstanding Pumhase Orders
Less Carryovers
Plus Receivables Related to Carryove?s:
Transfers from Special Assessments Related to Carryovers
Available Balance June 30, 2003
Transfer to Sewer Fund--Cost Recovery Plan
Reduced Transfer from Sewer Operating Fund
Plus FY 04 Surplus Funds
AYailable Balance June 30, 2004
4,273,115.69
(94,357.1S)
(5,225,655.00)
697,085.00
378,000.00
28,188.51
107,087.62
(171,000.00)
249,750.00
214,026.1~3
ADC & DuCade & McLeod
Amendment #1
-5-
City of Dubuque - Enterprise Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Refuse Collection - 470
Cash Balance on June 30, 2003
Less Outstanding Pumhase Orders
Payroll Liabilities
Less Carryovers
751,256.64
(263,882.03)
(3,705.09)
(503,213.00)
Available Balance June 30, 2003
Items Bought in Advance for Tipper Program
Less One Vehicle Purchase in FY 04 ClP
Less FY 2004 unencumbered
Uncommitted Balance June 30, 2004
Less Equipment Replacement Reserve
Estimated Fund Balance Less Working Cash Reserve
(19,543.48)
21,556.00
90,000.00
701.00
92,713.52
(90,000.00)
2,7t3.52
Amendment #2 if necessary
May need to delay purchase of one
refuse truck ($90,000) in FY 04
-6-
City of Dubuque - Enterprise Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Pdnted: 10/2§/03
Parking Operation Fund - 490
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Payroll Liabilitfes
Available Balance June 30, 2003
Reduce Transfer to Construction Fund
Savings from No Cashiers at 4th Street Ramp
FY 04 Budgeted Unencumbered Funds
Available Balance June 30, 2004
Less Revenue Sinking Fund
Less Bond Depreciation Fund
Less Bond Reserve
Uncommitted Balance June 30, 2004
Less 10% Operating Reserve Requirement
Estimated Fund Balance Less Working Cash Reserve
Net figure
6t6,750.50
(5,202.82)
(1,656.91)
609,890.77
54,0O0.O0
27,216.00
8.00
691,114.77
(50,901.00)
(25o,o0o.oo)
(251,500.00)
138,7'13.77
(97,660.00)
41,053.77
Final debt payment 2010
Parking Construction Fund - 330
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Less Transfers Out to America's River
Less Carryovers
Available Balance June 30, 2003
Silver Dollar Wall Repair-Settlement
Reduce Transfer from Parking Operating Fund in FY 04
Plus FY 04 Surplus
Available Balance June 30, 2004
553,995.33
(97,900.00)
(123,668.00)
(170,075.00)
162,352.33
65,000.00)
54,000.00) Amendment #1
25,650.00
69,O02.33
-7-
City of Dubuque - Enterprise Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Storm Sewer Construction Fund - 320
Cash Balance on June 30, 2003 1,023,046.65
Less Outstanding Purchase Orders
Less Carryovers
Plus Receivables
Less Transfers Out to Arcerica's River Project
Less Transfer to General Fund for FY 03 overage on Extensions
Available Balance June 30, 2003
FY 2004 unencurcbered
Available Balance June 30, 2004
(1 O5,4O3.7O)
(558,107.00)
34,358.00
(200,000.00) Amendment #1
(22,449.00)
171,444.95
172,956.00
344,400.95
America's River Fund - 410
............................... ~ ............................................................................................................................................ . ..............................
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Less Carryovers
Plus Transfers In
Plus Transfer to General Fund backed out in FY 03
Less Transfer to St. Constr. done erroneously
Receivables
ISTEA Grant
FAUS
' ' VISION Iowa Grant
Less Interest Earnings to date on Vision IA funds
Less Sales Tax on Non-Conf Center Itercs
REAP
Iowa Rec Trails
Private Partication
Sales Tax Used on Conference Center Budget
Energy Rebates
Available Balance June 30, 2003
11,664.40
11,415,745.28)
(9,185,721.00)
8,740,010.00
26,466.42
(283,282.00)
Reduced Gen Fd and increased
Additional transfer from Gea Fd
642,660.00
1,210,450.00
9,098,495.46
(20,856.00)
(155,342.00)
18,200.00
233,000.00
50,000.00
700,000.00
330,000.00
0.00
Gateways~319,900 & Trails 322,760
-8-
,~ity of Dubuque - Special Revenue Funds
--Y 2003 Actual Year End Cash Balances and FY 04 Estimated Balances Printed: 10/28/03
tort Liability 070
3ash Balance on June 30, 2003
Jncommitted Balance June 30, 2004
t8,304.81
18,304,8'1
~'rust & Agency 110
Cash Balance on June 30, 2003
FY 04 Unencumbered
Available Balance June 30, 2004
89,38t.76
(60,000,00)
29,381.76
Working cash reserve is maintalnec
in Heallh & WC Self Insurance Fun
Tax increment - Metrix/Nordstrom - '120
Cash Balance on June 30, 2003
Debt payment~Bergfeid Balloon Payment
Debt Payment-Precision Tool #6
Debt Payment fo Interstate-due 7-15-03
Transfer of TIF Revenue for Site B Cost Recovery per budget
. Plus FY 04 Filing
Available Balance June 30, 2004
FY 2004
535,47'1.19
(684,342.00) Final
(10,797.00) Final
(266,666.67) Final
(320,925.52)
747,260.00
0.00
Note: All land downpayments and land contract payments recovered
Can begin recovering other development costs
-9-
City of Dubuque - Special Revenue Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Tax Increment-Tech Park District-Advance Data Comm, - '124
Cash Balance on June 30, 2003
Less Rev. Bond Reserve
Less Bond Sinking Fund
Available Balance June 30, 2003
Transfer to Sanitary Sewer Fund--Cost Recovery Plan
FY 04 Operating Receipts
FY 04 Payment to ADC
Available Balance June 30, 2004
205,803.32
(t00,650.00)
(65,250.00)
39,903.32
(94,023.32) Amendment #2
182,207.00
(128,087.00)
0.0~0 Final payment In FY 2010
Tax Increment - Ice Harbor - 125
Cash Balance on June 30, 2003 (6,737.14)
FY 04 Operating Receipts 69,551.00
Transfer to General Fund (62~813.86) 11th Payment Made to General Func
Available Balance June 30, 2004 0.00
After FY 04 we'll go on hold until Vision Iowa debt payed off
Amotmt owed General Fund $958,053.00
Tax Increment-East 17th Morrison - 126
Cash Balance on June 30, 2003
Less FY 2004 Operating Expense
Plus Amount Filed in FY 03 for FY 04
Uncommitted Balance June 30, 2004
(16,366.'12)
(14,000.00) 5th of 10 payments
14,801.00
(t S,565.t2)
-10-
City of Dubuque - Special Revenue Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Tax Increment - Kerper Blvd / Eagle Window - 127
Cash Balance on June 30, 2003 49,079.35
FY 04 Operating Receipts 535,892.00
FY 04 Payment to Bank for Debt (489,285.00)
Cost Recovery of UDAG Funds (53,544.00)
Cost Recovery toward $115,223 owed to Water Constr. Fund (42,142.35)
Available Balance June 30, 2004 0.00
Tax Increment -Tech Park District-Cartegraph~Ducarte Project - 128
Cash Balance on June 30, 2003
Less Rev. Bd Reserve
Less Bond Sinking Funds
Available Balance June 30, 2003
Transfer to Sanitary Sewer Fund-Cost Recovery Plan
FY 04 Operating Receipts
FY 04 Payment to DuCarte
Available Balance June 30, 2004
91,672.51
(49,876.00)
(31,68o.oo)
10,116,51
(13,064.30) Amendment #2
60,947.79
(58~000.oo)
0,00 Final payment in FY 2011
Tax Increment-Downtown District - 130
0ash Balance on June 30, 2003
Less Carryovem
(861,426.91)
0.00
Available Balance June 30, 2003
Plus Anticipated FY 04 Loan Repayments
Plus FY 2003 filing for receipt in FY 2004
FY 04 Requirements
Available Balance June 30, 2004
(86t,426.91)
0.00
935,125.00
(84e,367.00)
(774,668.9t)
;ity of Dubuque - Special Revenue Funds
:Y 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed:
tax Increment-DowntownRevolving Loan Pool - 131
.~ash Balance on June 30, 2003
Less Carryovers
Available Balance June 30, 2003
Plus Anticipated FY 04 Loan Repayments
Plus FY 2003 filing for receipt in FY 2004
FY 04 Requirements
263,784.02
(212,107.00)
51,677.02
98,502.00
(100,000.00)
~vailable Balance June 30, 2004
50,179.0~2
1*ax Increment-Swiss Valley. 132
Cash Balance on June 30, 2003 520.56
Payment of FY 2000 taxes to Swiss Valley (447.48)
Transfer Interest Earnings to General Fund (73.08)
~.vailable Balance June 30, 2004 0.00
Road Use Tax Fund - 1§0
7,ash Balance on June 30, 2003
Purchase order encumbrances
Continuing approriafion authority covered in 3rd amendment
Less Transfers Out
~.vailable Balance June 30, 2003
5,996,378.99
(20,363.00)
(4.797,992.00)
(973,727.00) Amendment #1
204,296.99
Less FY 04 Unencumbered Funds
~vailable Balance June 30, 2004
(179,583.00)
24,713.99
-12-
City of Dubuque - Special Revenue Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Community Development Block Grant - 210
Cash Balance on June 30, 2003 (61,027.79
Rehab revolving loan 38,377.00
~.vailable Balance June 30, 2003 (22,650.79
FY 03 Carryovers--Capital and Operating
FY 03 Encumbrances June 30th
Receivable-CDBG Block Grant Receivable
CDBG Commission Amendment #1
Payroll Liabilities
(948,556.00
(212,261.39
1,628,595.00
(423,798.00
(2,217.65)
~vailable Balance June 30, 2003
FY 04 Unencumbered Funds
19,111.17
2,333.00
Available Balance June 30, 2004
2t,444.1'/
Community Development Discretionary Fund - 212
Cash Balance on June 30, 2003
Less Carryovers
Less June 30th Encumbrances
Plus Receivable--Grant Amount
Available Balance June 30, 2003
(18,047,61)
(132,176.00)
(8,047.00)
158,270.61
0.00
Lead.Paint Grant Fund -
Cash Balance on June 30, 2003 (4,152.92)
:~aymll Liabilities (300.59)
_ess Encumbrances (16,516.00)
Transfer In from CDBG 15,918.00
3lus Receivable--Grant Amount 5,051.51
Available Balance June 30, 2003
0.00
-13-
3ity of Dubuque - Special Revenue Funds
;Y 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: t0/28/03
UDAG Repayments - 220
7,ash Balance on June 30, 2003 1,106,250.24
Less Payroll Liability (188.78)
Less Outstanding Purchase Orders (99,874.36)
Less Transfers Out to Fund 410 America's River Project (399,800.00)
Less Carryovers (361,305.00)
~,vailable Balance June 30, 2003
Lass FY 2004 Unenc.
Cost Recovery of UDAG Funds
Available Balance June 30, 2004
245,082.10
(240,492.00)
53,544,00
58,134.10
Section 8 Housing Fund #230
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Less Carryovers
Less One Months Draw Down
Less Payroll Liability
Available Balance June 30, 2003
Plus FY 04 Surplus
Available Balance June 30, 2004
460,5tl.54
(31,811.50)
(I ,203.00)
(114,434.53)
(1,630.51)
311,432.00
9,986.00
321,418.00
ADMINISTRATIVE RESERVE:
Actual,Reserve Balance 7-1-88
Actual Reserve Balance 7-1-89
Actual Reserve Balance 7-1-90
Actual Reserve Balance 7-1-91
Actual Reserve Balance 7-1-92
Actual Reserve Balance 7-1-93
Actual Reserve Balance 7-1-94
Actual Reserve Balance 7-1-95
Actual Reserve Balance 7~1-96
Actual Reserve Balance 7~1-97
Actual Reserve Balance 7-1-98
Actual Reserve Balance 7-1-99
Actual Reserve Balance 7-1-00
Actual Reserve Balance 7-1-01
Actual Reserve Balance 7-1-O2
Actual Reserve Balance 7-1-03
136,939.86
136,967.86
135,138.88
154,580.00
172,256.90
173,804.10
148,152.92
178,921.30
207,282.99
202,018.21
211,144.70
229,277.09
231,235.59
252,100.59
331,071.00
311,432.00
-14-
;ity of Dubuque - Special Revenue Funds
:Y 2003 Actual year End Cash Balances and FY 04 Estimated Balances
Printed; 10128/03
State Rental Rehab Program Fund - 270
~'ash Balance on June 30, 2003
Less Outstanding Purchase Orders
Less Payroll Reserve
Less Carryovers-Capital
Less Carryovers. Residential Rehab
~vailable Balance June 30, 2003
Transfer to Fund 271 for local match on HOME Grant
Fy 04 Surplus
~.vailable Balance June 30, 2004
414,246.16
(78.99)
(29,199.00)
(218,868.00)
166,100.17
(19,205.57) Amendment#2
29,712.00
176,606.6~0
State HOME Program - 271
:ash Balance on June 30, 2003
Less Outstanding Pumhase Orders
Less Carryovers
HOME Program
Less Payroll Liability
Receivables
~,vallable Balance June 30, 2003
28,285,43
(252,528.00)
202,500.00
(21,742.57)
Transfer from Fund 270 for Local Match on HOME Program
FY 04 Surplus
~.vailable Balance June 30, 2004
19,205.57
2,537.00
(0.00)
-15-
City of Dubuque - Special Revenue Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
~able TV Fund - 540
,~ash Balance on June 30, 2003
Less Outstanding Purchase Orders
Payroll Liabilities
Less Carryover-Capital and Operating
Less Transfer to Fund 410 America's River
~vallable Balance June 30, 2003
Less F Y 2004 Surplus -Operating
Less F Y 2004 Unenc -Capital
~.vailable Balance June 30, 2004
869,900.85
(86,561.08)
(1,152.10)
(222,240.00)
(269,973.01)
289,974.66
55,863.00
(t22~058.00)
223,779.6~6
Cable TV Equipment Replacement Fund - 541
19,327.17
Special Assessment Fund - 650
0ash Balance on June 30, 2003 1,585,366.55
Transfer for Sanitary Sewers (254,000.00)
Transfers for Street Construction Projects (357,014.00)
Less Outstanding Purchase Orders
~.vailable Balance June 30, 2003 974,352.55
FY 04 Transfer to Street Construction Fund
~,vallable Balance June 30, 2004
(800,000.00)
174,352.55
-16-
City of Dubuque - Special Revenue Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Pdnted: 10/28/03
Expendable Library Gifts Trust - 850
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Available Balance June 30, 2003
69,998.79
(956.16)
69,042.63
Police & Fire Pension Fund Balances #860/880
Cash Balance on June 30, 2003
FY 2004 Drawdowns
Uncommitted Balance June 30, 2004
108,759.99
(lO0,O00.O0)
8,759.99
-17-
City of Dubuque - Capital Project Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Street Construction - 300
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Plus PO Adjustment for Plaza/Streetscape
Less Carryovers
Less Transfer Out to America's River Project
Plus Transfers In
Plus Receivables
809,994.06
(1,232,549.63)
152,472.00
(4,256,178.00)
(764,279.00) Amendment #'1
1,113,292.00
4,529,113.00
Available Balance June 30, 2003
351,864.43
Less FY 2004 CIP Requirements
Transfer from Special Assessment Fund
FY 04 Unencumbered Funds
Available Balance June 30, 2004
(800,000.00)
800,000.00
183,907.00
535,771.43
Sales Tax Construction Fund - 350
Cash Balance on June 30, 2003 1,481,756.92
Less Outstanding Purchase Orders (13,465.00)
. Less Carryovers (815,954.00)
Less Transfer to America's River Project (353,762.04)
Available Balance June 30, 2003
Plus FY 04 CIP Surplus
Available Balance June 30, 2004
298,575.88
(426,965.00)
(128,389.12)
-18-
City of Dubuque - Capital Project Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
General Construction Fund - 360
Cash Balance on June 30, 2003
Transfer to Storm Sewer Constr. Fund--Cost Recovery Plan
Transfer to General Fund--Cost Recovery Plan
Less June 30th Encumbrances
Available Balance JUne 30, 2003
1,742,675.45
(96,964.00
(3O3,O36.OO
(429,757.86
912,917.59
Per FY 04 adopted budget
Per FY 04 adopted budget
Land Sales Revenue--Vessel Systems
Transfer to General Fund
Industrial Park West
Tech Park
Riverfront Plan
180,443.00
(180,443.00
(649,593.O0
(216,601.00
(7,176.00)
Amendment #1
Amendment #1
Amendment #1
Amendment #1
Amendment #1
Available Balance June 30, 2004
39,547.59
-19-
City of Dubuque - Capital Project Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Airport Construction Fund - 390
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Plus Receivables
Plus Transfers In
Less Carryovers
Available Balance June 30, 2003
Less FY 04 Unencumbered Funds
Available Balance June 30, 2004
(228,817.43)
(19,804.86)
197,867.00
260,190.00
82,247.OO
291,681.71
(206,000.00)
85,681.71
Reducing appropriations
Airport Passenger Facility Charge Fund - 391
Cash Balance on June 30, 2003
PFC Revenues
Less Carryovers -Transfers Out
Available Balance June 30, 2003
FY 04 Unenc. Funds
Available Balance June 30, 2004
644.09
260,190.00
(260,260.00)
574.09
89,000.00
89,574.09
-20-
City of Dubuque - Capital Project Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Golf Construction Fund - 430
Cash Balance on June 30, 2003
Less Outstanding Pumhase Orders
Less Transfer to Gen Fd for FY 03 Oper. Surplus
36,738.18
0.00
0.00
Available Balance June 30, 2003
FY 04 CIP Requirements
Available Balance June 30, 2004
36,738.18
(27,000.00)
9,738.t8
Dog Track Depreciation Fund - 8'10
Cash Balance on June 30, 2003
Less June Encumbrances
Carryovers--Operating Budget
Available Balance June 30, 2003
Plus FY 04 Surplus
Available Balance June 30, 2004
Less Reserve Amount--Working Bal.
Estimated Fund Balance Less Working Cash Reserve
1,027,535.99
0.00
0.00
1,027,535.99
120,000.00
1,147,535.99
(250,000.00)
897,535.99
Riverboat Parking Dock Facility Depreciation Fund - 8'12
Cash Balance on June 30, 2003
Less Transfer to America's River Project
Available Balance June 30, 2003
Plus FY 04 Surplus
Available Balance June 30, 2004
242,767.63
(100,000.00) Amendment #1
142,767.63
15,000.00
157,767.63
* can only be spent with mutual consent of City and DRA
-21-
City of Dubuque - Internal Service Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Engineering Service Fund - 550
Cash Balance on June 30, 2003
Payroll Liabilities
2,818.01
(3,181.09)
Available Balance June 30, 2003
Addional Project Recharges
(363.08)
363.08
Available Balance June 30, 2004
0.00
Garage Service Fund - 570
Cash Balance on June 30, 2003
Less Outstanding Purchase Orders
Payroll Liabilities
Available Balance June 30, 2003
1,876.77
(1,876.77)
(o.oo)
General Service Fund - 590
Cash Balance on June 30, 2003
Payroll Liability Account
Available Balance June 30, 2003
325.73
(325.73)
0.00
City of Dubuque - Internal Service Funds
FY 2003 Actual Year End Cash Balances and FY 04 Estimated Balances
Printed: 10/28/03
Stores Service Fund - 620
Cash Balance on June 30, 2003 11,278.92
FY 04 Charge-back rate adjustment (11,278.92)
0.00
Available Balance June 30, 2004
Health Reserve Fund 660
Cash Balance on June 30, 2003
850,832.06
Less Outstanding Purchase Orders
Available Balance June 30, 2003
Less Actuarial Reserve Requirement
Available Balance June 30, 2004
(4,281.01)
846,551.05
(705,886.00)
140,665.05
Worker's Comp Reserve 680
Cash Balance on June 30, 2003
780,876.40
Less Outstanding Purchase Orders
(2,203.98)
Available Balance June 30, 2003
Less Actuarial Reserve Requirement
Available Balance June 30, 2004
778,672.42
(673,000.00)
105,672.42
-23-
City Council
FY 2005 Budget
Worksession
FY 2004
Adopted Budget by
Source of Income
October 30, 2003
FISCAL YEAR 2004 ADOPTED BUDGET
BY SOURCE OF INCOME
;ources of Income T~al Budget OPerating Budget Capital Budget Restrictions on Sources and Uses of Income
Enterprise Funds
Transit 491,403 491,403
Fares,charter & advertising fees set by Transit Board and paratransit contract. Revenues go to Transit Fmnl to offset operating expense
Water 4,689,380 3,589,680 1,099,700
fewer 4,647,856 3,442,206 1,205,650 The Ente~prise funds are required by General Govenunental Accounting Standards to be self-supporting. Enterprise hinds can be subsidized at City Council's
discretion. For exatnple, the Transit Fund is an enterprise fund that is subsidized by proper~ taxes in order to maintain low passenger fares. Enterprise funds
Refuse _ 2,075,553 1,895,553 180,000 cannot be used to subsidize non-related operating expenses for other City funds. Surplus funds can be declared if all cormhittments to any outstanding bonds are
'arldng 1,736,550 1,555,000 181,550 met and can be transferred to another City fund by City Council action (Iowa Code reference 384.89) or the surplus can be used for pay-as-you-go financing for
Itonnwatar 627,429 456,437 170,992 future capital improvements. The primary revenue source for each fund is user fees established by City Council. Other sources of revenue include interest
Solid Waste 1,74z~,497 1,744,497 earnings on the ftmd balance, connection fees, sales tax refunds and miscellaneous charges. All operating and capital improvement costs related to an enterprise
are charged to that fund. Rates are raised by City Council when necessary to cover expenses or provide funding for future capital improvements. The Parking
Enterprise fund has additional restrictions established by bond covenants for the 1998 revenue bond issue (expires in 2010 with final debt payment).
Subtotal 16,012,668 13,174,776 2,837,892
Federal Funds
HUD Fair Housing ~5~2 ,~00 52,200 Hmnan Rights grant-can be used for housing related costs only
1,048,229 431,438 2ommunity Development Block Grant (CDBG) rules and regs apply to these funds
Communi~Development 1,479,667
Federally Assisted Housing 4,643,024 4,643,024
Section 8 HUD rules and regs for certificate and voucher programs. Adinin. Reserve funds can be used for any housing related operating or capital expense.
Federal STP Funds 3,342,000 3,342,000 Federal guidelines/reporting req. Work with DMATS for approval and insertion into their road funding plans.
Economic Dev. Admin. Grants 2,000,000 2,900,000 Specified in grant agreements
Federal Grants-Law Enforcement 11,000 11,000 Specified in grant agreements
Federal Transit Authority 1,360,904 538,096 822,808 9perating costs associated with Transit system & grant agrec~nents for any capital projects funded by FTA.
Federal Aviation Admin. 1,1191000 Ill 191000 Specified in grant agreements for specific Airport capital improvement projects.
Subtotal 14,007,795 6,292,549: 7,715,246
State Funds
State HOME Grant Program ~8 i~251 ~ 21,251 160,000 gpecified in grant agreements for specific Housing HOME grants from State.
State Health Grant 20,106 20,106 Specified in grant agreements
State Police Program. Grants 82,316 82,316 Specified in grant agreelnents
)eT/Highway Malnt. 8,084 8,084 City is reimbursed for State highway maintenance based on rates established by IDOT
STEA / REAP Grants 538,928 .538,928 Specified in grant agreements for specific capital projects
;tsto Highway Assistance Grant 3,968,500 3,968,500 Specified in grant agreements for specific capital projects
~tata Transit/Airport Assistance I 184,000 154,000 30,000 Operating costs associated with Transit system & State grant funds for Airport verticle improvement projects ($30,000).
?~oad Use Tax 4,812,036 3,470,161 1,341,875 ~ 312.6 Limitation on use of funds: Funds received by municipal corporations from the road use tax fund shall be used for any purpose relating to the construction
maintenance, and supervision of the public streets.
Personal Property Tax Repl 449,968 449,968 No longer available
_VI~unicipal Assistance 305~,715 305,715 No longer available
Liquor Sales Tax 269,942 269,942 No restrictions, can be used for any legal city function
Bank Franchise Tax 125,000 125,000 No restrictions, can be used for any legal city function
Mobile Home Tax 301489 301489 No reslrictions, can be used for any legal city function
gflbtotal 10,976,335 4,937,032 6,039,303 ·
Page 1
FISCAL YEAR 2004 ADOPTED BUDGET
BY SOURCE OF INCOME
lources of Income ~0t~l Budget Ope~fing Budget c~pita~ Budget Restrictions on Sources and Uses of Income
Uocal~Taxes _
P~roper~ Tax by Fund
General Fund 9,153,747 9,153,747 No restrictions on use, can be used for any legal dity function. $8.10 levy limit set by State. FY 04 City at $5.8161.
Transit Fund 513,259 513,259 Restricted to Transit System subsidy. Levy limitation established by State is $.95. In FY 04 City levy was $.3261
Debt Service 266,252 266,252 Restricted to GO Bond Debt expense and judgemetus by State Code. FY 04 City levy was $.1605. The Code of Iowa (Article XI, Section 3) stipulates that the
debt ora co~mnunlty may not exceed five percent of the Actual Assessor Value of Taxable Proper~ within the City. In FY 04 the Statutory Debt Capacity was
$121,793,284, of which the City had outstanding GO debt of $23,665.000. The remaining Debt Capacity is $98,128,284.
........ Tort Liability - 272,766 . ~ 272,766 Restricted to Liability Insurance Costs by State Code. In FY 04 City levy was $.1733.
Trust and Agency 5,976,033 5,976,033 Restricted by State Code to fringe benefit expense as defined by the City Finance Commfuee. Fringe benefit expense must be moved into the General Fund to the
extent that the City is under the $8.10 General Fund properg, tax limit.
Hotel/Motel Tax 1,2~-~,487 9~9,878 243,609
Referendum in Nov. 1991 to increase Hotel/Motel Tax from 5% to 7% (limit). Resolution 308-91stated that 50% used for promotion and encouragement of
tourism and convention business. City Council policy is to provide 50% of past four quarters actual receipts to the Convention & Visitors Bureau (CVB) in the
next fiscal years budget. The remaining 50% goes into the General Fund to reduce tax askings. Hotel/Motel tax on the Grand Harbor Hotel and Water Park has
been committed by City Council policy 50% to file CVB and 50% to cover debt service on the America's River Project GO bond issue. Iowa Code 422.A2 (4.a)
authorizes the following use of funds:
4a. Each county or city which levies the tax shall spend at least fifty percent of the revenues derived therefrom for the acquisition of sites for, or constructing,
metuorial buildings, halls and monumetus, civic center convention buildings, auditoriums, coliseums, and parking areas or facilities located at those recreation,
convention, cultural, or etuertaimnent facilities or the payment of principal and interest, when due, on bonds or other evidence of indebtedness issued by the
the city or county and surrounding areas. 4b. The remaining revenues may be spent by the City or County which levies the tax for any City or County operations
authorized by law as a proper purpose for the expenditure within statuatory limitations of City or County revenues derived from ad-valorem taxes.
Military Serv!ce 18,220 18,220 ~ Goes into tax funds by State Code with same limitations as each fund.
Monies & Credits 44,800 44,800 No longer available
Ag Land Tax 6,356 6,356 Goes into General Fund and can be used for any lawful City function. State levy limit is $3.00375. City levies the thnit.
TIF Increment Proper~ Tax 2,698,956 2,490,889 208,067
?.ecover eligible costs from District per Dec.1 filing based on actual expense and principal & interest on TIF backed borrowing.
Sales Tax-50% and 20% 5,101,582 3,339,012 1,762,570
?.eferendmn: 50% proper ty tax relief, 30% street secial assessment relief and street construction, 20% for facility maintenance, river front and economic
Sales Tax-30% 1,819,500 I 1,819,500 tevelopment, and transit equipment. Local option sales taxis estublishedby StatuCode.
Total 27,108,958 23,071,212 4,037,746
Operating Receipts ~ervice includes adininistrative and overhead expense.
5irport _ ~,976,280 1,865,280 111,000 A p0riion of the revenue is hangar rent revenue that is restricted to pay debt service on bonds issued for ha[lgar construction-
Ambulance 768,000 768,000 Can't charge more than cost of service
Ammal Licenses 85,200 85,200 Can't charge more than necessary to cover City's related administrative expense.
Page 2
FISCAL YEAR 2004 ADOPTED BUDGET
BY SOURCE OF INCOME
Sources of Income Total Budget Operating Budget ' Capital Budget Restrictions on Sources and Uses of Income
Business License/Permits 178,638 178,638 Maximtun established by State Code. These revenues go into General fund to support City Clerk and Health Dept related costs.
County Payment 22,704 22,704 Charges from Police and Fire for services to County per agreements with County.
Eounty Participation Co,mn. Center 262,141 262,141 28E Agreement on Emergency Communicaiion Center Service.
DRA-Gaming Revenues 4,377,746 2,238,873 2,138,873 City Council policy--50% operating and 50% capital budget. Paramutaal taxes, admissions, and slot machine taxes are established by State Code. The Grey
Hound Track rent is established by the City/DRA lease agreement.
DRA-Gaming Rev--Dec. Pkgs & Stormwater 100,000 ( 100,000/ Used for non-recurring equipment and decision packages
DRA-Gaming R¢¥enues for CVB 350,000 (350,000J One time expense approved by City Counall--loan to be repaid
DP, A-Gaming Revenue for ARP Debt-20 ~r 718,514 (718,514~ Portion of debt service on America's River Project bond issue paid from DRA Distr. fds
DRA-Pfior Year Distribution 2,485,8~2 ~,485,892 Established by City/DRA lease agreement--100% capital improvement budget.
DRA- Equity Distribution _ 6?29,380 200,000 5,829,380 Established by City/DRA lease agreement--100% capital improveme~lt budget.
DP, A-Tax Case Decision 1,164,064 1,164,064 Established by City/DRA lease agreement--100% capital improvement budget.
DRA-Pollce Overtim~ 237,714 237,714 Ralmbursement of overtime expense--rata set by DRA
Engineering Division 77,938 67,938 10,000
Sidewalk liens and subdivision inspection charges set by City Council. Revenues go into the General Fund to offset engineering expense.
Five Flags 576,325 576,325 ~ Rates set by Civic Center Commission. Revenues go into the General Fund to offset Civic Center operating expense.
Fire Training / Confined Space Sm'vice 150,000 150,000
Rates established by City Council resolution. Revenues go into the General Fund to offset Fire Deparlment operating expense.
Golf 737,386 710,386 27,000
Treated as an enterprise fund per City Council policy. Surplus is transferred to Golf Construction to support golf's capital projects.
Housing Lead Paint Related 164,852 . 164,852 Specified by grant agreement
580,515 Charges can't exceed related admiltistrative expense. Revenues go in the General Ftuld to offset Building, Health & Fire inspection expense.
~?pection (Buildlng/HealtlgFire) 580,515
Interest Earnings-Tax Fun~ ~ 825,000 825,000 Proceeds distributed to funds generating interest (restrictions per fund).
Library Receipts 115,500 115,500
Set by Library Board and charges can't exceed related achninistrative expense. Revenues go ill the General Fund to oft'set Library operating expense.
Misc./Admin Overhead Charges 27,267 27,267 Set thorough budget process and charges can't exceed ralated administrative expense. Revenue go in the General Fund to oft'set Manager Office, Finance, and Legal
Department expense.
O&M including River front Leases 358,213 358,213 Established by City Council through individual lease agreements. Older leases established by Dock Conunission.
Park 209,509 209,509 Set by City Council and Commission, charges can't exceed related expense. Revenue goes into the General Fund.
Iowa District Court Fines 200,000 200,000
Rates are set by Iowa Code and go into the General Fund to offset adminisirative Police or cost of service enforcement expense
Information Services Recharges 267,540 267,540
Centralized data processing costs and staff time are recharged to user departments. Revenue goes into General Fund to offset costs.
Cable TV 637,095 525,301 1 l i1794
Cable TV franchise fee of 5% of gross revenues (except cable modem so vice) is established by tile Franchise Ordinance and is capped by federal regulations. Use
of these funds is no longer restricted. Past practice is to use Cable revenues to support fue Cable TV activity and support functions (clerical support), public
information (expanded to Police and Fire public information personnel in FY 04) and network support (Information Services staff).
Police 233,335 233,335
Vehicle sales revenue, rednburseanents, miscellaneous fees. Revenue goes into the General Fund to offset Police operating expense.
Rggreation 653,892 653,892 get by Recreation Coxmnission, charges can't exceed related administrative expease or cost of service. Revenue goes into General Fund to offset Recreation
>peretin~ budget expense
Page 3
FISCAL YEAR 2004 ADOPTED BUDGET
BY SOURCE OF INCOME
Sources of Income Total Budget Operating Budget Capital Budget Restrictions on Sources and Uses of Income
99,5~1
I ~et by City Council, charges cafft exceed related admiaistrative expense. Revenue goes to General Fund to offset General Housing Inspection budget
Rental
Housing
99,561
Transport atio~ $~eurity Agency 96,178 96,178 ! ~nount established by Transportation Security Administration to reimburse security related expense. Revenue goes to General Fund.
Zoning 431300 43,300 Rates set by City Council and can't exceed related administrative expense. Revenue goes to General Fund to offset Planning Services expeese.
Subtotal 23,641,165 12,931,676 10,709,489
~ash Balances
?ension Funds 100,000 100,000 ' Old Police and Fire retirement fired balances and restricted to cover retirement related expense per State Code.
fax Funds (includes frozen travel/training) _ . --
Infunded Transit Travel 1,071 1,071
iJnthnded General Fund Travel 117,384 117,384 Balances that won't really be drawn down as no expenditures will be allowed against these funds.
[Jnfanded Strategic Planning 20,000 20,000
%rmal 292,000 202,000 Guidelines establish a $200,000 balance from prior year to sopport new year
F&A ~ _ 60,000 60,000 Used excess balance to reduce tax asking, from prior yr vacancies
Debt 65,000 65,000 Used excess balance to reduce tax asking, prior yr interest earnings
X!~on~-Enterprlse Constr.& Oper. Funds 110081956 110081956 Restrictions related to each thnd apply here.
~,ubtotal 1,574,411 565,455 1,008,956
Land Sales 400,000 400,000 Repayment of Ind. Park development costs per City Council policy and proceeds used to support non-recurring capital projects. Currently these revenues are used
to support the 5-year C1P.
S.O. Bond~ (Storm Sewer Abated Debt) 1,1~01000 1,120,000 GO bond proceeds sold to support stom~ sewer projects with debt to be paid from storm sewer user fee. Use is restricted by purpose statement in resolution
authorizing issuance
?J.O. Bonds (Brewery TIF Abated Debt) 1,150,000 1,150,000 GO bond proceeds sold to support BreweE/project with debt to be paid from Ice Harbor TIF revenues generated bY project. Use is reslricted by purpose statemenl
in resolution authorizing issuance
S.O. Bonds (TIF & Gaming Rev. Abated) ~671~00 567,200
The portion of the ARP bond issue that is being spent in FY 04. Use is restricted by purpose statement in resolution authorizing issuance
Loan Repayments
Water to General Fd ~,570 ~ 59,570 Water fired repayment of loan from CIP gandng revenues (internal loan) and used to support General Fund capital budget.
UDAG 289,350 239,350 50,000 Restricted to economic development uses. Currently used primarily in operating budget with a small amomtr in CIP. In FY 2011 there will be a balloon payment
on AY McDonald loan of $1.2 million that will be repaid to UDAG fund.
Econ. DewLoan Pool and ED i~9,062 139,062 Dow~i0wn loan pool $75,000, $64,062 Loan repayments that go back to CDBG funds and subject to Block Grant regulations.
Rehab/RRP 540,500 540,500 Must be used for rehab program per State RRP grant regulations
Special Assessments 758,000 758,000 One time use of balances approved by City Council resolution and authorized by State Code.
Private Funding 242,594 30,1)00 212,594 I
The City can accept donations for any legal operating or capital expense. Exan~ples of private fimding in FY 2004 include school,county, and private contribution
to offset the cost of. the DARE program, and private participation on the Riprow and Dasher Board projects.
Subtotal 5,266,276 269,350 4,996,926
Budget w/o Service Fm~ds 98,587,608 61,242,050 37,345,558
Page 4
FISCAL YEAR 2004 ADOPTED BUDGET
BY SOURCE OF INCOME
iources of Income Total Budget Operating Budget Capital Budget Restrictions on Sources and Uses of Income
Service Funds 2,040,666 2,032,616 8,050 I Portion of Engineering employee expense recharged to capital projects. O&M garage expense recharged to user depm~unents. Revenues go into service fund to
cover related employee expense and all City garage expense·
Total Budget 100,628,274 63~274,666 37~353~608
Footnote:
The Dubuque Metropolitan Landfill funds are not included in the Enterprise Funds since the City does bookkeeping for fl~e Agency but does not control sources or
· ' Hint under the annual dud
I uses of the funds· The Dubuque Metropolitan Landfi Al~ency s sted as a Co nponent City s
Page 5
City Council
FY 2005 Budget
Worksession
Use of Funds in
Operating Budget
October 30, 2003
Fund
General
Fund
DEPARTMENT/DIVISION
CITY OF DUBUQUE
USE OF FUNDS IN FISCAL YEAR 2004 OPERATING BUDGET
Police Department
Emergency Communications Div.
Fire Department
Disaster Services
Building Services Department
Human Rights Department
Health Services Division
Park Division
Civic Center Division
Recreation Division
Library Department
Airport Department
Public Works/Engineering Division
Operations/Maintenance Dept.
Economic Development
Housing and Comm. Dev. Dept.
Planning Services Department
City Hall/Annex Maintenance
City Council
City Manager's Office
City Clerk's Office
Finance Department
Legal Department
Information Services Division
Purchase of Services
Total, General Fund
EMPLOYEE SUPPLIES & CAPITAL DEBT
EXPENSE SERVICES OUTLAY SERVICE
CLEARING
ACCOUNT
Transit Transit Division
Fund
87,228,640 8787,188 8266,948
691,788 76,452 365
6,340,256 418,599 94,370
35,580
485,122 59,005 38,000
176,440 75,618
277,459 123,551 11,050
1,418,178 323,390 107,850
777,225 485,997 94,321
986,841 731,147 53,200
1,250,231 603,975 31,460
1,087,115 1,274,885 92,850
646,434 102,692 22,800
795,388 702,307 11,550
67,284 45,656 2,178
110,625 20,879 283
361,876 75,340 6,140
162,739
63,378 58,716 150
685,882 542,137 200
191,830 96,851
851,104 502,850 11,205
286,233 121,524
341,892 149,927
530r492
825,121,221 88,107,497 ~844,920
55,717
$55,717
(263,294)
(13,695)
(8276,989)
$793,254 ~925,343
Total, Transit Fund
8793,254 8925,343
TOTAL
88,282,776
8768,605
86,853,225
835,580
8582,127
8252,058
8412,060
81,849,418
81,357,543
81,771,188
81,885,666
82,510,567
8771,926
81,245,951
8115,118
8131,787
8443,356
8162,739
8122,244
81,228,219
8288,681
81,351,464
8407,757
8491,819
8530,492
833,852,366
81,718,597
81,718,597
Debt Service Airport Department 834,516 834,516
Fund
CITY OF DUBUQUE
USE OF FUNDS IN FISCAL YEAR 2004 OPERATING BUDGET
DEPARTMENT/DIVISION
Public Works/Engineering Division
Finance Department
Total, Debt Service Fund
EMPLOYEE SUPPLIES & CAPITAL DEBT cLEARING
EXPENSE SERVICES OUTLAY SERVICE ACCOUNT
1,146,198
4,050
$4,050 $1,180,714
TOTAL
$1,146,198
$4,050
$1,184,764
Tax Incre-
ment
Economic Development Dept
Total, Tax Increment Funds
$316,465 82,174,424 $2,490,889
$316,465 $2,174,424 $2,490,889
Road Use
Tax Fund
Operations/Maintenance Dept.
Engineering Department
Total, Road Use Tax Fund
$1,530,354 $1,502,049 $314,550
lr550 850
81,530,354 $1,503,599 $315,400
$120,808
$120,808
83,467,761
82,400
83,470,161
Community
Development
Fund
Recreation Division
Economic Development Dept
Housing and Comm. Dev.
Planning Services Department
Health Services Department
Human Rights Department
City Manager's Office
Purchase of Services
Total, Corem. Der. Fund
$77,871 $52,076
98,317 17,265 8,122
417,253 64,947 8,749
93,096 32,200 1,500
1,000
1,000
72,123 22,631
71,915
8758,660 8263,034 $18,371
$129,947
$123,704
$490,949
$126,796
81,000
$1,000
$94,754
$71,915
$1,040,065
Lead Paint
Grant
Housing and Comm. Dev.
Total, Lead Paint Grant
$105,791 $59,061
$105,791 859,061
$164,852
$164,852
UDAG
Repayment
Fund
Economic Development
Purchase of Services
Total, UDAG Repmt. Fund
859,326 $674
179,350
859,326 $180,024
860,000
8179,350
$239,350
Section 8 Housing and Comm. Dev. 8512,843 $4,124,180 85,181 $4,642,204
Fund
Housing Fund
DEPARTMENT/DIVISION
Total, Section 8 Housing Fund
CITY OF DUBUQUE
USE OF FUNDS IN FISCAL YEAR 2004 OPERATING BUDGET
EMPLOYEE SUPPLIES & CAPITAL DEBT
EXPENSE SERVICES OUTLAY SERVICE
CLEARING
ACCOUNT
8512,843 84,124,180 85,181
TOTAL
84,642,204
RRP Repay. Housing and Comm. Dev.
Fund Total, State HOME Fund
821,251
821,251
821,251
821,251
Water
Operating
Fund
Water Department
Finance Department
Total, Water Operating Fund
81,366,838 81,369,503 859,550 8365,613 84,064 83,165,568
107,612 129,625 8237,237
81,4/4,450 81,499,128 859,560 8365,613 84,064 8~,402,~05
Sewer
Operating
Fund
Public Works/Engineering Division
Water Pollution Control Dept.
Operations/Maintenance Dept.
Total, Sewer Operating Fund
872,727 88,899
81,141,206 81,424,307 832,730
273,458 85,323 5,850
81,487,391 81,518,529 838,580
8174,250
8174,250
83,439
18,585
822,024
881,626
82,775,932
8383,216
83,240;774
Refuse
Fund
Operations/Maintenance Dept.
Total, Refuse Collection Fund
81,140,901 8482,132 829,600
81,140,901 8482,132 829,600
870,061
870,O61
81,722,694
81,722,694
Stormwater
Fund
Engineering Department
Total, Stormwater Operating
8243,740 888,698 8332,438
8243,740 888,698 8332,438
Landfill
Fund
Operations/Maintenance Dept.
Total, Landfill Operating Fund
8668,215 81,001,618
8668,215 81,001,618
842,035
842,035
81,711,868
81,711,868
Fund
DEPARTMENT/DIVISION
CITY OF DUBUQUE
USE OF FUNDS IN FISCAL YEAR 2004 OPERATING BUDGET
EMPLOYEE SUPPLIES & CAPITAL DEBT CLEARING
EXPENSE SERVICES OUTLAY SERVICE ACCOUNT TOTAL
Parking
Fund
Parking System
Total, Parking Operating Fund
8696,262 8265,118 813,205 8504,824 82,075 81,481,484
8696,262 8265,118 813,205 8504,824 82,075 81,481,484
Cable TV
Fund
City Hall Annex Maintenance
Health Services Division
Cable TV Division
City Manager's Office
Information Services
Total, Cable TV Fund
812,444 812,444
22,406 1,038 823,444
144,788 62,540 15,253 435 8223,016
126,546 65,586 200 8192,332
73,492 873,492
8367,232 8141,608 815,453 8435 8524,728
Trust
Funds
Park Divsion 2,000 82,000
Total, Trust Funds 82,000 82,000
Service
Fund
Public Works/Engineering Division
Operations/Maintenance Dept.
Total, Service Fund
919,980 7,931 8927,911
758,736 68,242 1,000 275,487 81,103,465
81,678,716 876,173 81,000 8275,487 82,031,376
OPERATING BUDGET 836,415,867 820,713,299 81,341,260 84,544,240 8260,000 863,274,666
City Council
FY 2005 Budget
Worksession
Use of Funds in
Capital Budget
October 30, 2003
USES OF FUNDS IN CAPITAL BUDGET Fy 2004 FY 2005 FY 2006 FY 2007 FY 2008 TOTAL
~urrent Revenue
RRP Loan Repayments
Sidewalk Liens
Hotel/Motel Tax-Hotel/Water Park
Hotel/Motel Tax-CVB Loan Repayment
Loan Repayments from Brewery Developer
Downtown Loan Pool Revolving Fund-Repayments
Water Line to Site B Loan--Loan Repayments
Golf Revenue
Subtotal Current Revenu~
Refuse Collection
Water Utility Fund
Landfill Fund
Parking Enterprise Fund
Internal Service Funds-City Garage
Stormwater Utility
Cable TV
Sanitary Sewer Utility
Current Revenue-Utility/Enterprise
Sales Tax 20%
General Fund Balance
Street Construction-from Special Assessment
GO Bonds-Water Fund Abated
GO Bonds-Downtown TIF Abated
GO Bonds--TIF and DRA Revenue Abated
Brewery Development-TIF Abated Debt
Airport Construction Fund
Storm Sewer Construction Fund
Total Construction
Community Development Funds
Section 8 Housing Admin, Reserve Funds
UDAG Funds
FAA Total
40,000
10,000
247,609
75,000
59,570
27,000
459,179
180,O00
1,099,700
181,550
8,050
1,094,000
111,794
1,205,650
3,880,744
1,762,570
800,000
567,200
1,150,000
206,000
4,036
4,489,806
996,000
50,000
1,119,000
35,000
10,000
255;037
35,000
35,414
100,000
59,570
48,000
578,021
1,O43,530
415,430
905,000
63,350
1,592,255
4,019,565
1,324,190
116,000
1,440,190
985,000:
171,500~
50 000!
1,917,000
40,000
10,O00
262,688
35,000
35,414
100,000
59,570
81,000
623,672
222,700
1,299,500
8,800
239,000
975,500
9,555
1,853,900
4,608,955
1,235,272
12,000
1,247,272
980,000
6,853,613
45,000
10,000
270,569
35,000
35,414
100,000
59,570
32,500
588,053
284,400
1,214,050
256,630
707,500
18,964
1,675,258
4,156,802
1,517,966
12,000
1,529,966
980,000
1,O60,000
40,000
10,000
278,686
35,000
35,414
100,000
59,570
27,500
586,170
80,450
1,142,500
9O0
68,000
7,500
996,500
1,780,300
4,076,150
1,544,100
12,000
1,556,100
950,000
13,2461516
200,000
50,000
1,314,589
140,O00
141,656
475,000
297,850
216,O00
2,835,095
767,550
5,799,280
9,700
1,160,610
15,550
4,678,500
203,663
8,107,363
20,742,216
7,384,098
800,000
567,200
1,150,000
242,000
120,036
10,263,334
4,891,000
171,500
100,000
24,196,129
PAGE 1
PFC Revenue
Federal Transit Administration
Federal Grant--Brewery
EDA Funds-Adams Company
Federal Funds-Utility Relocates Rel to New Bridge
Federal--ISTEA Funds
Total Feder~
HOME Funds
State Airport Funds
Road Use Tax
IDOT FHWA for Southwest Arterial
RISE ~rant-Southwest Arterial & Chavenelle Rd
Other State Funding-IDOT & Trails Grants
DRA-Gaming Receipts Based on 2/3 to 1/2
DRA-Distribution of Surplus
DRA-Distribution of Tax Case Settlement
DRA-Distribution of Surplus - Borrowed Ahead
Total Stat``
Total DRA
Ice Harbor TIF Funds
Ice Harbor TIF Payments Rel to Hotel/Water Park
County Farm TIF Payments
Downtown TIF Payments
Private Participation
Total TIF Fund.,
Total Private
111,000 213,000 696,513 200,000 200,000 1,420,513
822,808 536,628 96,532 98,946 1,554,914
2,000,000 2,000,000
2,136,000 2,136,000
3,342,000 4,459,400 3,333,000 3,334,000 14,468,400
8,440,808 10,468.528 8,626,658 5,671,946 17,730,516 50.938,456
160,000 160,000 160,000 480,000
30,000 90,000 125,000 130,000 95,000 470,000
1,341,875 1,020,258 1,006,817 906,805 815,521 5,091,276
3,750,000! 1,000,000 10,000,000 10,000,000 15,500,000 40,250,000
3,333,000 1,600,000 3,333,000 3,334,000 11,600,000
757,428 ~ 266,000 1,023,428
6,039,303 5,709,258 12,891,817 14,369,805 19,904,521 58,914,704
1,625,839 679,341 1,813,998 1,921,879 1,348,415 7,389,472
7,835,704 6,410,892 5,304,102 4,037,852 5,748,872 29,337,422
1,164,064~ 1,164,064 1,164,064 1,164,064 1,164,064 5,820,320
-10,625.607 8,254,297 8,282,164 7,123,795 8,261.351 42,547.214
56,300 56,300
290,000 289,958 579,958
126,767 605,000 605,000 605,000 605,000 2,546,767
25,000 25,O00
208,067 895,000 894,958 605,000 605,000 3,208,025
212,594 600,000 505,000 1,317,594
212,594 600,000 505.000 1,317.594
303,036 400,000 400,000 400,000 400,000 1,903,036
96,964 96,964
296,000 296,000 296,000 296,000 1,184,000
400.000 696.000 696.000 696.000 696.0~ 3.184,000
1,819,500 2,103,000 2,209,000 2,274,822 2,343,000 10,749,322
Ind. Parks Land Sales-County Farm Site
Ind. Parks Land Sales-Storm Sewer Fund
Ind. Park Land Sales-Tech Park--Sewer Fund
Total Land Sale.~
Sales Tax 30%
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Special Assessments
1,819,500 2,103,000 2,209,000 2,274,822 2,343,000 10,749,322
758,000 425,000 587,500 582,000 832,000 3,184,500
758,000 425,000 587,500 582,000 832,000 3,184,500
37,333,6081[ 34,588,85911 41,267,99611 37,598,18911 57,095,808 207,884,460
Total Sales Tax 30%
Total Spec. Assessment
GRAND TOTAL
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