Fiscal Year 2010 Annual Financial ReportMasterpiece on the Mississippi
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Fiscal Year 2010 Annual Financial Report
DATE: November 8, 2010
Finance Director Ken TeKippe recommends City Council approval of the City of
Dubuque's Annual Financial Report for Fiscal Year ending June 30, 2010.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
MCVM:jh
Attachment
cc: Barry Lindahl, City Attorney
Cindy Steinhauser, Assistant City Manager
Ken TeKippe, Finance Director
Mic ael C. Van Milligen
Dubuque
AN- Amaica City
1111 I
m
2007
Masterpiece on the Mississippi
TO: Mike Van Milligen, City Manager
C
FROM: Ken TeKippe, Finance Director
SUBJECT: Fiscal Year 2010 Annual Financial Report
DATE: November 4, 2010
INTRODUCTION
The Finance Department is submitting the City of Dubuque's Annual Financial Report
for Fiscal Year ending June 30, 2010.
DISCUSSION
The report is required by Chapter 384.22 of the Code of Iowa and is to be filed with the
Office of Auditor of State by December 1, 2010. Cities with populations over 200 are
required to publish the first page of this report prior to filing. The Telegraph Herald has
scheduled publication for Friday, November 19, 2010.
RECOMMONDATION
There is no statutory requirement for the council to approve the Annual Finance Report
or pass a resolution prior to publication and filing. However City Council review and
approval of this official document is recommended.
ACTION TO BE TAKEN
The report is for your review and filing with the honorable Mayor and City Council. The
signatures of the City Clerk and Mayor are required.
cc: Jenny Larson, Budget Director
Dubuque
AI-Anita City
2007
Form F -66 (IA -2)
(4 -20 -2010)
STATE OF IOWA
2010
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2010
CITY OF Dubuque , IOWA
,
16203100700000
Dubuque
• Finance Director
, 50 W 13th St
Dubuque, IA 52001
(Please correct any error in name, address, and ZIP Code)
WHEN David A. Vaudt, CPA
COMPLETED, Auditor of State
PLEASE State Capitol Building
RETURN TO Des Moines, IA 50319 - 0004
NOTE - The information supplied in this report will be shared by the Iowa
State Auditor's Office, the U.S. Bureau of the Census, various public interest
groups, and State and federal agencies.
ALL FUNDS
Item Description
Governmental
(a)
Proprietary
(b)
Total actual
(c)
Budget
(d)
Revenue and Other Financing Sources
Taxes levied Property tax
18,908,524
.....................
' ::: ::::: ::: :: ::: :.
.....................
:::::::::::::::::::::
.....................
:::::::::::::::::::::
18,908,524
18331912
561,890
Less: Uncollected property taxes -levy year
561,890
18,346,634
18,331,912
Net current property taxes [
18,346,634
Delinquent property taxes
0
...................
.............. ..
.......
: : ..........
0
TIF revenues
5,556,740
6,610,851
Other city taxes
11,239,427
0
11,239,427
13,913,509
Licenses and permits
2,616,869
6,117
2,622,986
1,215,110
Use of money and property
11,795,650
293,071
12,088,721
12,928,048
Intergovernmetal
26,906,794
1,810,070
28,716,864
58,417,378
Charges for fees and service
5,014,177
18,398,229
23,412,406
27,422,276
Special assessments
478,348
0
478,348
1,341,557
Miscellaneous
5,481,048
5,138,049
10,619,097
9,929,350
Other financing sources
27,707,065
21,258,078
48,965,143
82,001,360
Total revenues and other sources
115,142,752
46,903,614
162,046,366
232,111,351
Expenditures and Other Financing Uses
Public safety
21,687,877
0
21,687,877
22,793,571
Public works
11,235,463
0
11,235,463
11,862,353
Health and social services
815,638
0
815,638
975,901
Culture and recreation
8,820,689
0
8,820,689
9,134,083
Community and economic development
. • 13,012,259
0
13,012,259
12,212,363
General government
6,698,588
0
6,698,588
6,956,515
Debt service
5,026,061
0
5,026,061
5,970,043
Capital projects
49,182,470
0
49,182,470
75,493,833
Total government activities
expenditures
116,479,045
0
116,479,045
145,398,662
Business type / enterprises
0
36,001,141
36,001,141
85,303,375
Total ALL expenditures
116,479,045
36,001,141
152,480,186
230,702,037
Other financing uses, including transfers out
10,177,191
4,713,439
14,890,630
32,037,352
Total ALL expenditures /And other
financing sources
126,656,236
40,714,580
167,370,816
262,739,389
Excess revenues and other sources over
(Under) Expenditures /And other
financing uses
- 11,513,484
6,189,034
- 5,324,450
- 30,628,038
Beginning fund balance July 1, 2009
39,941,462
12,895,121
52,836,583
52,836,583
Ending fund balance June 30, 2010
28,427,978
19,084,155
47,512,133
22,208,545
Note - These balances do not include $ 2,229,080 held in non - budgeted internal service funds; $
held in Pension Trust Funds; $ held in Private Purpose Trust funds and $ 11,755,864
held in agency funds which were not budgeted and are not available for city operations.
Indebtedness at June 30, 2010
Amount - Omit cents
Indebtedness at June 30, 2010
Amount - Omit cents
General obligation debt
$ 51,765,000
Other long -term debt
$ 654,835
Revenue debt
$ 35,153,532
Short-term debt
$ 0
TIF Revenue debt
$ 0
General obligation debt limit
$ 167,108,700
........................................... ...............................
........................................... ........................
................................................... ..............................
....... ..................... ...................... ..................... :::::::
CERTIFICATION
THE FOREGOING REPORT IS CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF
Signature of Jerk
�� '� .�
Date Published /Posted
11-19-2010
Mark (x) one
® Date Published
❑ Date Posted
Printe. n e of city clerk
Jean e F. Schneider
Telephone
Area Code
563
Number
589 - 4121
Extension
— ►
Signature of Mayor of other City offic• Na and Ti `
Roy D. Buol, Mayor r� /,
Date igne /�W ki !
,/7' / , 71/°
PLEASE PUBLISH THIS PAGE ONLY
Part I REVENUES AND OTHER FINANCING SOURCES FOR YEAR ENDED
CITY OF Dubuque
D GAAP 4NON -GAAP = CASH BASIS
Indicate by placing an X in the appropria ox on this sheet ONLY
Line
No.
Item description
General
a
Special revenue
b
TIF
Special revenue
c
Debt service
d
Capital projects
e
Permanent Fund
Total current
governmental
(Sum of cols.
(a) through (f))
q)
Proprietary
(h)
Code
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
Line
No.
1
Section A - TAXES
1
2
Taxes levied on property
16,603,612
2,151,421
153,491
18,908,524
18,908,524
2
3
Less: Uncollected property taxes - Levy year
446,236
42,890
72,764
561,890
561,890
3
4
Net current property taxes
16,157,376
2,108,531
0
80,727
0
0
18,346,634
T01
18,346,634
4
5
Delinquent property taxes
0
T01
0
5
6
Total property tax
16,157,376
2,108,531
0
80,727
0
0
18,346,634
18,346,634
6
7
TIF revenues
5,556,740
5,556,740
T01
5,556,740
7
8
Other city taxes
Utility Tax Replacement Excise Tax
8
668,232
60,467
2,747
731,446
T15
731,446
9
Utility franchise tax (Chapter 364.2, Code of Iowa)
0
T15
0
9
10
Parimutuel wager tax
24,791
24,791
C30
24,791
10
11
Gaming wager tax
639,886
639,886
C30
639,886
11
12
Mobile home tax
28,208
28,208
T19
28,208
12
13
Hotel /motel tax
1,668,484
1,668,484
T19
1,668,484
13
14
Other local option taxes
4,073,306
4,073,306
8,146,612
T09
8,146,612
14
15
TOTAL OTHER CITY TAXES
7,102,907
60,467
0
2,747
4,073,306
0
11,239,427
0
1 1,239,427
15
16
Section B - LICENSES AND PERMITS
2,586,062
30,807
2,616,869
6,117
T29
2,622,986
16
17
Section C - USE OF MONEY AND PROPERTY
^ :
:::::::::...:::
: ,:....
17
18
Interest
617,752
51,212
270,336
149,202
4,668
1,093,170
281,397
U20
1,374,567
18
19
Rents and royalties
9,793,958
300
9,794,258
11,674
U40
9,805,932
19
20
Other miscellaneous use of money and property
127,504
517,866
262,852
908,222
U20
908,222
20
21
0
0
21
22
TOTAL MONEY AND PROPERTY
10,539,214
569,378
533,188
0
149,202
4,668
11,795,650
293,071
12,088,721
22
23
:::.
23
24
Section D - INTERGOVERNMENTAL
".
... ': '
24
25
25
26
Federal 9 rants and reimbursements
26
27
Federal grants
5,412,091
232,475
4,926,011
10,570,577
1,061,232
B89
11,631,809
27
28
Community development block grants
1,941,717
1,941,717
B50
1,941,717
28
29
Housing and urban development
25,678
6,152,447
6,178,125
B50
6,178,125
29
30
Public assistance grants
80,891
80,891
461,599
B79
542,490
30
31
Payment in lieu of taxes
0
B30
0
31
32
0
0
32
33
Total Federal grants and reimbursements
5,518,660
8,326,639
0
0
4,926,011
0
18,771,310
1,522,831
20,294,141
33
34
34
35
35
36
36
37
37
38
38
39
3 9
40
40
Continued on next page
Continued on next page
Page 2
FORM F- 66(IA -2) (6 -2 -2004)
Part I
REVENUES AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 201- Continued
CITY OF
Dubuque
D GAAP
NON -GAAP
X
Line
No.
Item description
General
(a)
Special revenue
(b)
TIF
Special revenue
(c)
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
Proprietary
(h)
Code
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
Line
No.
41
Section D - INTERGOVERNMENTAL - Continued
1
:.
..
41
42
42
43
State shared revenues
m
44
44
Road use taxes
5,105,3281.
1
5,105,328
C46 1 5,105,328
45
45
46
46
47
47
48
Other state grants and reimbursements
48
49
State grants
609,467
333,856
943,323
13,239
C89
956,562
49
50
Iowa Department of Transportation
0
C89
0
50
51
Iowa Department of Natural Resources
729,060
729,060
166,766
C89
895,826
51
52
Iowa Department of Economic Development
444,791
444,791
C89
444,791
52
53
CEBA grants
0
C89
0
53
54
Vision IA
376,371
376,371
376,371
54
55
Military Service Tax Cr
13,200
13,200
13,200
55
56
County Replacement
36,494
36,494
36,494
56
57
0
0
57
58
0
0
58
59
0
0
59
60
Total state
1,035,532
5,105,328
0
0
1,507,707
0
7,648,567
180,005
7,828,572
60
61
61
62
Local rants and reimbursements
9 is
62
63
County contributions
413,840
413,840
107,234
521,074
63
64
Library service
15,756
15,756
D89
15,756
64
65
Township contributions
0
D89
0
65
•
66
Fire /EMT service
57,321
57,321
D89
57,321
66
67
0
D89
0
67
68
0
0
68
69
0
0
69
70
Total local grants and reimbursements
486,917
0
0
0
0
0
486,917
107,234
594,151
70
71
TOTAL INTERGOVERNMENTAL (Sum of lines 33,
60, and 70)
7,041,109
13,431,967
0
0
6,433,718
0
26,906,794
1,810,070
28,716,864
71
72
Section E - CHARGES FOR SERVICES
72
73
Water
11,513
11,513
5,178,752
A91
5,190,265
73
74
Sewer
4,367
4,367
5,876,427
A80
5,880,794
74
75
Electric
0
A92
0
75
76
Gas
0
A93
0
76
77
Parking
184,996
184,996
2,058,014
A60
2,243,010
77
78
Airport
2,195,789
144,334
2,340,123
A01
2,340,123
78
79
Landfill /garbage
0
2,866,985
A81
2,866,985
79
80
Hospital
0
A36
0
80
Continued on next page
Page 3
FORM F- 66(IA -2) (6 -2 -2004)
Part I
REVENUES AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 2010
- Continued
CITY OF Dubuque
DGAAP
NON -GAAP
X
Line
No.
Item description
General
(a)
Special revenue
(b)
TIF
Special revenue
(c) ............
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
Proprietary
(h)
Code
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
Line
No.
81
Section E - CHARGES FOR SERVICE - Continued
81
82
Transit
0
192,436
A94
192,436
82
83
Cable TV
0
T15
0
83
84
Internet
0
A03
0
84
85
Telephone
0
A03
0
85
86
Housing authority
0
A50
0
86
87
Storm water
0
2,225,615
A89
2,225,615
87
88
Other:
89
Nursing home
0
A89
0
89
90
Police service fees
30,316
30,316
A89
30,316
90
91
Prisoner care
0
A89
0
91
92
Fire service charges
0
A89
0
92
93
Ambulance charges
1,023,493
1,023,493
A89
1,023,493
93
94
Sidewalk street repair charges
19,020
10,727
29,747
A44
29,747
94
95
Housing and urban renewal charges
60,465
18,500
78,965
A50
78,965
95
96
River port and terminal fees
0
A87
0
96
97
Public scales
0
A89
0
97
98
Cemetery charges
0
A03
0
98
99
Library charges
20,331
20,331
A89
20,331
99
100
Park, recreation, and cultural charges
1,267,637
7,653
1,275,290
A61
1,275,290
100
101
Animal control charges
0
A89
0
101
102
Other charges - Specify
14,742
294
15,036
15,036
102
103
0
0
103
104
TOTAL CHARGES FOR SERVICE
4,832,669
37,174
0
0
144,334
0
5,014,177
18,398,229
23,412,406
104
105
. ...... ...
.
105
106
Section F - SPECIAL ASSESSMENTS
1 478,3481 1 1 1 478,3481 U01 1 478,348
106
107
Section G - MISCELLANEOUS
107
108
Contributions
2,118,896
76,788
2,195,684
517,435
U99
2,713,119
108
109
Deposits and sales /fuel tax refunds
313,704
103,724
417,428
U99
417,428
109
110
Sale of property and merchandise
0
U11
0
110
111
Fines
676,488
676,488
271,295
U30
947,783
111
112
Internal service charges
67,300
67,300
3,049,636
NR
3,116,936
112
113
Other miscellaneous - Specify
471,614
100,000
125,000
696,614
478,929
1,175,543
113
114
686,602
70,237
280
410,679
1,631
1,169,429
160,198
1,329,627
114
115
38,663
12,210
50,873
12,699
63,572
115
116
131,404
75,415
206,819
132,103
338,922
116
117
0
515,754
515,754
117
118
413
413
413
118
119
0
0
119
120
TOTAL MISCELLANEOUS
4,505,084
438,374
280
410,679
126,631
0
5,481,048
5,138,049
10,619,097
120
Continued on next page
Page 4
FORM F- 66(IA -2) (6 -2 -2004)
Part I
REVENUES AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 2010
— Continued
CITY OF Dubuque
D GAAP
NON -GAAP
X
Line
No.
Item description
General
(a)
Special revenue
(b)
TIF
Special revenue
(c)
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(g)
Proprietary
(h)
Code
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
Line
No.
121
TOTAL ALL REVENUES (Sum of lines 6, 7, 15,16,
22, 71, 104, 106, and 120)
52,764,421
17,155,046
6,090,208
494,153
10,927,191
4,668
87,435,687
25,645,536
113,081,223
121
122
122
123
Section H — OTHER FINANCING SOURCES
123
124
Proceeds of Capital asset sales
62,609
434
63,043
27,361
NR
90,404
124
125
Proceeds of Long -term debt (Exlcuding TIF intemal Borrowing)
1,487,939
98,439
647,176
14,032,582
2,110,777
18,376,913
15,607,196
NR
33,984,109
125
126
Proceeds of anticipatory warrants or other short-term debt
0
A89
0
126
127
Regular Transfers in and interfund loans
5,843,750
615,469
606,425
1,560,523
8,626,167
5,623,521
14,249,688
127
128
Intemal TIF Loan Transfer In
640,942
640,942
640,942
128
129
0
0
129
130
0
0
130
131
TOTAL OTHER FINANCING SOURCES
7,394,298
714,342
1,288,118
14,639,007
3,671,300
0
27,707,065
21,258,078
48,965,143
131
132
TOTAL REVENUES except for beginning balances
(Sum of lines 121 and 131)
60,158,719
17,869,388
7,378,326
15,133,160
14,598,491
4,668
115,142,752
46,903,614
162,046,366
132
133
133
134
Beginning fund balance July 1, 2009
17,986,706 5,027,215 4,874,790 3,155 11,990,692 58,904 39,941,462 12,895,121 52,836,583
134
135
(Taken from the FY 2008 AFR Ending fund balance or audit report)
135
136
TOTAL REVENUES (Sum of lines 132 and 134)
78,145,425
22,896,603
12,253,116
15,136,315
26,589,183
63,572
155,084,214
59,798,735
214,882,949
136
_
137
137
138
138
139
139
140
140
141
141
142
142
143
143
144
144
145
145
146
146
147
147
148
148
149
149
150
150
151
151
152
152
153
153
154
154
155
155
156
156
157
157
158
158
159
159
Continued on next page
Page 5
FORM F- 66(IA -2) (6 -2 -2004)
Part II
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
Item description
Section A — PUBLIC SAFETY
Police operations /Crime prevention — Current operation
Purchase of land and equipment
Construction
Jail — Current operation
Purchase of land and equipment
Construction
Emergency Management — Current operation
Purchase of land and equipment
Flood control — Current operation
Purchase of land and equipment
Construction
Fire department — Current operation
Purchase of land and equipment
Construction
Ambulance — Current operation
Purchase of land and equipment
Building inspections — Current operation
Purchase of land and equipment
Construction
Miscellaneous protective services — Current operation
Purchase of land and equipment
Construction
Animal control — Current operation
Purchase of land and equipment
Construction
Other Public Safety — Current operation
Purchase of land and equipment
General
(a)
10,398,248
676,959
1,115,267
8,623
84,876
6,867,762
137,145
1,269,805
1,180
745,194
248,062
Special revenue
(b)
99,086
35,670
TIF
Special revenue
(c)
CITY OF Dubuque
DIGAAP
NON -GAAP
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
10,497,334
676,959
0
0
0
0
1,115, 267
8,623
84,876
0
0
6,903,432
137,145
0
1,269,805
1,180
745,194
0
0
0
0
0
248,062
0
0
0
0
Proprietary
(h)
TOTAL PUBLIC SAFETY
21, 553,1211
134, 7561
0I
0I
0I
01 21,687,8771
0
Code
E62
G62
F62
E04
G04
F04
E89
G89
E59
G59
F59
E24
G24
F24
E32
G32
E66
G66
F66
E66
G66
F66
E32
G32
F32
E89
G89
GRAND TOTAL
(Sum of cols.
(g) and (h))
(1)
10,497,334
676,959
0
0
0
0
1,115,267
8,623
84,876
0
0
6,903,432
137,145
0
1,269,805
1,180
745,194
0
0
0
0
0
248,062
0
0
0
0
1 21,687,877
Line
No.
1
2
3
4
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Continued on next page
Page 6
FORM F- 66(IA -2) (6 -2 -2004)
Part II
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
— Continued
CITY OF Dubuque DGAAP
NON -GAAP
X
Line
No.
Item description
General
(a)
Special revenue
(b)
TIF
Special revenue
(c)
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(g)
Proprietary
(h)
Code
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
Line
No.
41
Section B — PUBLIC WORKS
41
42
Roads, bridges, sidewalks — Current operation
1,041,770
2,696,764
3,738,534
E44
3,738,534
42
43
Purchase of land and equipment
50,338
191,824
242,162
G44
242,162
43
44
Construction
0
F44
0
44
45
Parking meter and off - street — Current operation
0
E60
0
45
46
Purchase of and and equipment
0
G60
0
46
47
Construction
0
F60
0
47
48
Street lighting
671,010
671,010
E44
671,010
48
49
Traffic control safety — Current operation
83,947
83,947
E44
83,947
49
50
Purchase of land and equipment
0
G44
0
50
51
Construction
0
F44
0
51
52
Snow removal — Current operation
1,951,356
1,951,356
E44
1,951,356
52
53
Purchase of land and equipment
20,659
20,659
G44
20,659
53
54
Highway engineering — Current operation
0
E44
0
54
55
Purchase of land and equipment
0
G44
0
55
56
Construction
0
F44
0
56
57
Street cleaning — Current operation
550,882
550,882
E81
550,882
57
58
Purchase of land and equipment
81,252
81,252
G81
81,252
58
59
Airport (if not an enterprise) — Current operation
_
3,467,329
3,467,329
E01
3,467,329
59
60
Purchase of land and equipment
183,395
183,395
G01
183,395
60
61
Construction
0
F01
0
61
62
Garbage (if not an enterprise) — Current operation
0
E81
0
62
63
Purchase of land and equipment
0
G81
0
63
64
Construction
0
F81
0
64
65
Other public works — Current operation
244,489
244,489
E89
244,489
65
66
Purchase of land and equipment
448
448
G89
448
66
67
Construction
0
F89
0
67
68
68
69
69
70
70
71
71
72
72
73
73
74
74
75
75
76
76
77
77
78
78
79
79
80
TOTAL PUBLIC WORKS
5,742,726
5,492,737
0
0
0
0
11,235,463
0
11,235,463
80
Continued on next page
Page 7
FORM F- 66(IA -2) (6 -2 -2004)
Part II
Line
No.
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
— Continued
Item description
Section C — HEALTH AND SOCIAL SERVICES
Welfare assistance — Current operation
Purchase of and and equipment
City hospital — Current operation
Purchase of land and equipment
Construction
Payments to private hospitals — Current operation
Health regulation and inspection — Current operation
Purchase of land and equipment
Construction
Water, air, and mosquito control — Current operation
Purchase of land and equipment
Construction
Community mental health — Current operation
Purchase of land and equipment
Construction
Other health and social services — Current operation
Purchase of land and equipment
Construction
General
(a)
323,531
14,124
366,715
Special revenue
(b)
26,150
85,118
TIF
Special revenue
(c)
CITY OF Dubuque
EIGAAP
El
NON -GAAP
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(s)
0
0
0
0
0
0
349,681
14,124
0
0
0
0
0
0
0
451,833
0
0
Proprietary
O
Code
E79
G79
E36
G36
F36
E36
E32
G32
F32
E32
G32
F32
E32
G32
F32
E79
G79
F79
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
0
0
0
0
0
0
349,681
14,124
0
0
0
0
0
0
0
451,833
0
0
TOTAL HEALTH AND SOCIAL SERVICES
704,3701
111,2681
01
01
of
01
815,6381
01
815,638
Line
No.
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
Continued on next page
Page 8
FORM F- 66(IA -2) (6 -2 -2004)
Part II
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
- Continued
CITY OF Dubuque D GAAP
X
NON -GAAP
Line
No.
Item description
General
(a)
Special revenue
(b)
TIF
Special revenue
(c)
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
Proprietary
(h)
Code
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
Line
No.
121
Section D - CULTURE AND RECREATION
121
122
Library services - Current operation
2,456,384
37,221
6,153
2,499,758
E52
2,499,758
122
123
Purchase of land and equipment
29,298
9,330
38,628
G52
38,628
123
124
Construction
0
F52
0
124
125
Museum, band, theater - Current operation
0
E61
0
125
126
Purchase of land and equipment
0
G61
0
126
127
Park - Current operation
2,445,601
440
2,446,041
E61
2,446,041
127
128
Purchase of land and equipment
132,886
132,886
G61
132,886
128
129
Construction
0
F61
0
129
130
Recreation - Current operation
2,134,671
137,475
2,272,146
E61
2,272,146
130
131
Purchase of land and equipment
24,731
24,731
G61
24,731
131
132
Construction
0
F61
0
132
133
Cemetery - Current operation
0
E03
0
133
134
Purchase of land and equipment
0
G03
0
134
135
Community center, auditorium, zoo, marina
1,135,164
1,135,164
E61
1,135,164
135
136
Other culture and recreation
271,335
271,335
E61
271,335
136
137
Purchase of land and equipment
0
G61
0
137
138
Construction
0
F61
0
138
139
TOTAL CULTURE AND RECREATION
8,630,070
184,026
0
0
0
6,593
8,820,689
0
8,820,689
139
140
Section E - COMMUNITY AND ECONOMIC DEVELOPMENT
140
141
Community beautification - Current operation
95,450
95,450
E89
95,450
141
142
Purchase of land and equipment
0
G89
0
142
143
Economic development- Current operation
1,186,230
318,209
2,524,491
4,028,930
E89
4,028,930
143
144
Purchase of land and equipment
0
G89
0
144
145
Housing and urban renewal - Current operation
814,708
7,327,489
8,142,197
E50
8,142,197
145
146
Purchase of land and equipment
9,369
19,363
28,732
G50
28,732
146
147
Construction
0
F50
0
147
148
Planning and zoning - Current operation
668,844
43,452
712,296
E29
712,296
148
149
Purchase of land and equipment
3,851
803
4,654
G29
4,654
149
150
Other community and economic development - Current operation
0
E89
0
150
151
Purchase of land and equipment
0
G89
0
151
152
Construction
0
F89
0
152
153
TOTAL COMMUNITY AND ECONOMIC DEVELOPMENT
2,683,002
7,804,766
2,524,491
0
0
0
13,012,259
0
13,012,259
153
154
TIF Rebates are expended out of the
TIF Special Revenue Fund within
the Community and Economic
Development program's activity
Other
154
155
155
156
156
157
157
158
158
Continued on next page
Page 9
FORM F- 66(IA -2) (6 -2 -2004)
Part 11
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
- Continued
CITY OF Dubuque D GAAP
NON -GAAP
X
Line
No.
Item description
General
(a) .....
Special revenue
(b)
TIF
Special revenue
(c)
Debt service
(d)
Capital projects
(e)
Permanent Fund
(f)
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
Proprietary
(h)
Code
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
Line
No.
159
Section F - GENERAL GOVERNMENT
.:::: ::.
;::;:
..
_
. .:.:.; :..
::::;.::
::
:::::
::::
.: ...
.:::::: .. ..::..
.:::::::
::.:;:; : ..:::
..:...::
: ' .. .. " "'
:.; ;:;:;:; .:
:
159
160
Mayor, council and city manager - Current operation
2,224,770
446,695
2,671,465
E29
2,671,465
160
161
Purchase of land and equipment
23,127
15,152
38,279
G29
38,279
161
162
Clerk, treasurer, financial administration - Current operation
1,817,501
1,817,501
E23
1,817,501
162
163
Purchase of land and equipment
2,091
2,091
G23
2,091
163
164
Elections - Current operation
0
E89
0
164
165
Purchase of land and equipment
0
G89
0
165
166
Legal services and city attorney - Current operation
700,670
81,786
782,456
E25
782,456
166
167
Purchase of land and equipment
3,357
3,357
G25
3,357
167
168
City hall and general buildings - Current operation
512,762
5,975
518,737
E31
518,737
168
169
Purchase of land and equipment
0
G31
0
169
170
Construction
0
F31
0
170
171
Tort liability - Current operation
0
E89
0
171
172
Other general govemment - Current operation
755,290
91,276
846,566
E89
846,566
172 ,
173
Purchase of land and equipment
18,136
18,136
G89
18,136
173
174
.. .
:.:......... : :
0
174
0
175
175
176
TOTAL GENERAL GOVERNMENT
6,057,704
559,098
0
81,786
0
0
6,698,588
6,698,588
176
177
Section G - DEBT SERVICE
0
0
177
178
Principal Payments
33,997
1,394,623
640,000
2,068,620
2,068,620
178
179
Interest Payments
18,495
2,548,573
390,373
2,957,441
2,957,441
179
180
0
0
180
181
0
0
181
182
TOTAL DEBT SERVICE
52,492
0
3,943,196
1,030,373
0
0
5,026,061.
5,026,061
182
183
Section H - REGULAR CAPITAL PROJECTS - Specify
0
183
184
15,829,394
2,790,870
13,944,250
14,663,659
47,228,173.
47,228,173
184
185
0
0
185
186
0
0
186
187
Subtotal Regular Capital Projects
15,829,394
2,790,870
0
13,944,250
14,663,659
0
47,228,173
47,228,173
187
188
- TIF CAPITAL PROJECTS - Specify
;:
0
188
189
368,075
368,075
368,075
189
190
1,586,222
1,586,222
1,586,222
190
191
0
0
191
192
Subtotal TIF Capital Projects
0
0
1,954,297
0
0
0
1,954,297
1,954,297
192
193
TOTAL CAPITAL PROJECTS
15,829,394
2,790,870
1,954,297
13,944,250
14,663,659
0
49,182,470
116,479,045...
49,182,470
193
194
TOTAL GOVERNMENTAL ACTIVITIES EXPENDITURES
61,252,879
17,077,521
8,421,984
15,056,409
14,663,659
6,593
116,479,045
194
195
(Sum of lines 40, 80, 103, 139, 153, 176, 182, 193)
195
196
196
Continued on next page
Page 10
FORM F- 66(IA -2) (6 -2 -2004)
Part II
Line
No.
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
— Continued
Continued on next page
Item description
Section I — BUSINESS TYPE ACTIVITIES
Water — Current operation
Purchase of land and equipment
Construction
Sewer and sewage disposal — Current operation
Purchase of land and equipment
Construction
Electric — Current operation
Purchase of land and equipment
Construction
Gas Utility — Current operation
Purchase of land and equipment
Construction
Parking — Current operation
Purchase of land and equipment
Construction
Airport — Current operation
Purchase of land and equipment
Construction
Landfill /Gargage — Current operation
Purchase of land and equipment
Construction
Hospital — Current operation
Purchase of land and equipment
Construction
Transit — Current operation
Purchase of land and equipment
Construction
Cable TV, Internet & Telephone — Current operation
Purchase of land and equipment
Housing Authority — Current operation
Purchase of land and equipment
Construction
Storm Water — Current operation
Purchase of land and equipment
Construction
General
(a)
Special revenue
(b)
TIF
Special revenue
(c)
CITY OF Dubuque
Debt service
(d)
Capital projects
(
Permanent Fund
0GAAP
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
Proprietary
.(
4,461,117
94,400
4,010,235
109,835
1,232, 734
7,140
2,266,060
20,343
2,495,866
70,710
323,961
NON -GAAP
Code
E91
G91
F91
E80
G80
F80
E92
G92
F92
E93
G93
F93
E60
G60
F60
E01
G01
F01
E81
G81
F81
E36
G36
F36
E94
G94
F94
E03
G03
E50
G50
F50
E89
G89
F89
GRAND TOTAL
(Sum of cols. Line
(g) and (h)) No.
(i)
197
Page 11 FORM F- 66(IA -2) (6 -2 -2004)
4,461,117 198
94,400 199
0 200
4,010,235 201
109,835 202
0 203
0 204
0 205
0 206
0 207
0 208
0 209
1,232,734 210
7,140 211
0 212
0 213
0 214
0 215
2,266,060 216
20,343 217
0 218
0 219
0 220
0 221
2,495,866 222
70,710 223
0 224
0 225
0 226
0 227
0 228
0 229
323,961 230
0 231
0 232
233
234
235
236
Part II
Line
No.
237 Section 1— BUSINESS TYPE ACTIVITIES — Cont.
238 Other Business Type — Current operation
239
240
241
251
242
243
244
245
246
247
248
249
250
252
253
Section J — OTHER FINANCING USES INCLUDING
254 TRANSFERS OUT
255 Regular transfers out
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
— Continued
Construction
Garage Services
General Services
Stores
Item description
Purchase of land and equipment
Enterprise Debt Service
Enterprise Capital Projects
Enterprise TIF Capital Projects
Internal Service Funds — Specify
Engineering Services
TOTAL BUSINESS TYPE ACTIVITIES
TOTAL EXPENDITURES (Sum of lines 195 and 251)
Internal TIF loans /repayments and transfers out
TOTAL OTHER FINANCING USES
TOTAL EXPENDITURES AND OTHER FINANCING USES
(Sum of lines 253 and 258)
Ending fund balance June 30, 2010
TOTAL REQUIREMENTS (Sum of lines 259 and 261
Continued on next page
General
(a)
4,710,858
4,710,858
65,963,737
12,181,688
Special revenue
(b)
3,223,192
3,223,192
20,300,713
2,595,890
TIF
Special revenue
(c)
CITY OF Dubuque
Debt service
(d)
61,252,879 17, 077, 5211 8,421,984 15, 056, 4091 14, 663, 6591
640,942
640,942
9,062,926
3,190,190
Page 12
6,546
6,546
15,062,955
73,360
Capital projects
(e)
1,595,653
1,595,653
16,259,312
10, 329, 871
78,145,4251 22,896,603 12,253,116 15,136,3151 26,589,183
Permanent Fund
(f)
6,593
6,593
56,979
OGAAP
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
116, 479,045 36,001 141
9,536,249
640,942
0
10,177,191
126, 656, 236
28,427,978
Proprietary
(h)
Ei
2,800,054
14, 904, 063
1,455,505
1,750,512
-6,023
4,629
36, 001,141
4,713,439
4,713,439
40, 714, 580
19, 084,155
NON -GAAP
Code
NE
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
2,800,054
14, 904, 063
0
1,455, 505
1,750,512
-6,023
4,629
0
36, 001,141
152,480,186
14,249,688
640, 942
0
14,890,630
167,370,816
47,512,133
63,5721 155,084,214 59,798,735 214,882,949
FORM F -66 (IA -2) (6 -2 -2004)
Line
No.
237
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
E89
0
238
G89
0
239
F89
0
240
Part II
Line
No.
237 Section 1— BUSINESS TYPE ACTIVITIES — Cont.
238 Other Business Type — Current operation
239
240
241
251
242
243
244
245
246
247
248
249
250
252
253
Section J — OTHER FINANCING USES INCLUDING
254 TRANSFERS OUT
255 Regular transfers out
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2010
— Continued
Construction
Garage Services
General Services
Stores
Item description
Purchase of land and equipment
Enterprise Debt Service
Enterprise Capital Projects
Enterprise TIF Capital Projects
Internal Service Funds — Specify
Engineering Services
TOTAL BUSINESS TYPE ACTIVITIES
TOTAL EXPENDITURES (Sum of lines 195 and 251)
Internal TIF loans /repayments and transfers out
TOTAL OTHER FINANCING USES
TOTAL EXPENDITURES AND OTHER FINANCING USES
(Sum of lines 253 and 258)
Ending fund balance June 30, 2010
TOTAL REQUIREMENTS (Sum of lines 259 and 261
Continued on next page
General
(a)
4,710,858
4,710,858
65,963,737
12,181,688
Special revenue
(b)
3,223,192
3,223,192
20,300,713
2,595,890
TIF
Special revenue
(c)
CITY OF Dubuque
Debt service
(d)
61,252,879 17, 077, 5211 8,421,984 15, 056, 4091 14, 663, 6591
640,942
640,942
9,062,926
3,190,190
Page 12
6,546
6,546
15,062,955
73,360
Capital projects
(e)
1,595,653
1,595,653
16,259,312
10, 329, 871
78,145,4251 22,896,603 12,253,116 15,136,3151 26,589,183
Permanent Fund
(f)
6,593
6,593
56,979
OGAAP
Total current
governmental
(Sum of cols.
(a) through (f))
(9)
116, 479,045 36,001 141
9,536,249
640,942
0
10,177,191
126, 656, 236
28,427,978
Proprietary
(h)
Ei
2,800,054
14, 904, 063
1,455,505
1,750,512
-6,023
4,629
36, 001,141
4,713,439
4,713,439
40, 714, 580
19, 084,155
NON -GAAP
Code
NE
GRAND TOTAL
(Sum of cols.
(g) and (h))
(i)
2,800,054
14, 904, 063
0
1,455, 505
1,750,512
-6,023
4,629
0
36, 001,141
152,480,186
14,249,688
640, 942
0
14,890,630
167,370,816
47,512,133
63,5721 155,084,214 59,798,735 214,882,949
FORM F -66 (IA -2) (6 -2 -2004)
Line
No.
237
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
Part III INTERGOVERNMENTAL EXPENDITURES
Please report below expenditures made to the State or to other local governments on a reimbursement or cost sharing basis.
Include these expenditures in part II. Enter amount, omit cents
Purpose
Correction ........
Health ........... ....
Highways ...............
Transit subsidies.....
Libraries . . ........
Police protection......
Sewerage..
Sanitation .......
All other............
Amount paid to other
local governments
Purpose
Highways.......
All
Amount paid
M05 $ 0
to State
L44
M32 0
$ 0
L89
M44 0
other........ $ 0
M94 0
M52 0
M62 0
M80 0
M81 0
M89 $ $ 0
Part IV
SALARIES AND WAGES
Report here the total salaries and wages to all
paid employees of your government before deductions of social security,
retirement, etc Include also salaries and wages paid to employees of any utility owned and operated by your government,
as well as salaries and wages of municipal employees charged to construction projects.
Total salaries and wages p a i d
Amount - Omit cents
0
Part V
. . . .
DEBT OUTSTANDING, ISSUED, AND RETIRED
36,313.537
A. Long -term debt
Purpose
Debt
outstanding
JULY 1,
2009
(a)
Debt during the fiscal year
Debt Outstanding JUNE 30, 2010
Interest paid
this year
(h)
Issued
(b)
Retired
(c)
General
obligation
(d)
TIF
revenue
(e)
Revenue
(f)
Other
(9)
1. Water utility
19U
$ 1,195,000
29U
$
39U
$ 70,000
49U
$
49U
$
49U
$ 1,125,000
49U
$
191
$ 51,706
2. Sewer utility
19U
29U
391.1
49U
49U
49U
49U
189
3. Electric utility
19U
29U
39U
49U
49U
49U
192
4. Gas utility
19U
29U
39U
49U
49U
49U
193
5. Transit -bus
19U
29U
39U
49U
49U
49U
194
8. Industrial
Revenue
19T
24T
34T
44T
44T
189
7. Mortgage
revenue
19T
24T
34T
44T
44T
189
B. TIF revenue
19U
25,781,360
29U
647,175
39U
689,623
49U
49U
49U
25,738,911
49U
189
1,973,171
Other - Specify
9. Park Rev
19U
250,000
29U
39U
250,000
49U
49U
49U
49U
189
11,875
GO Corp
10 Purpose
19U
40,735,000
29U
22,995,000
39U
11,965,000
49U
51,765,000
49U
49U
49U
189
1,900,482
SRF
11.
19U
3,914,077
29U
4,597,007
391.)
221,463
49U
49U
49U
8,289,621
49U
189
112,463
Dbq Initiative
12.
19U
390,889
29U
39U
18,911
49U
49U
49U
49U
371,978
189
19,311
IFA
13 .
19U
150,000
29U
39U
150,000
49U
49U
49U
49U
189
3,308
IA Dot
14.
19U
29U
330,000
39U
47,143
49U
49U
49U
49U
282,857
189
Total long -term
debt
72,416,326
28,569,182
13,412,140
51.765,000
0
35 153,532
654,835
4,072,316
B. Short-term debt Amount - Omit cents
Outstanding as of JULY 1, 2009
Outstanding as of JUNE 30, 2010
Part VI DEBT LIMITATION FOR GENERAL OBLIGATION BONDS
Click to visit DOM Valuation WEB$ITE. 100% VAL BY INDIVIDUAL LEVY AUTHORITY
Actual Valuations January 1, 2008
Part VII CASH AND INVESTMENT ASSETS AS OF JUNE 30, 2010
61V
$
0
64V
$
$
0
Amount Omit cents
3,342,173,996
x .05 = $
167,108,700
Type of asset
Amount - Omit cents
Bond and
interest funds
(a)
Bond construction
funds
(b)
Pension /retirement
funds
(c)
all other funds
funds
(d)
Total
(e)
Cash and investments - Include
cash on hand, CD's, time,
checking and savings deposits,
Federal securities, Federal agency
securities, State and local
government securities, and all
other securities. Exclude value of
W01
W31
W61
real property.
$
$
14,659,349
48,085,857
52.742.236
REMARKS
V98
'Ending fund balances $47,512,133, plus non budgeted internal service funds $2,229,080, plus agency funds $11,755,864 equals $61,497,077. The $1,248,129 difference
from cash and investments in part VII ($62,745,206) represent payroll liability accrued at fiscal year end The Crty of Dubuque makes a year end computation to expense
payroll attributed to current fiscal year but paid in next fiscal year Payroll expense is debited thus lowering the fund balances and payroll liabilitiy is credited. There is no
cash transaction offsetting the expense. Therefore cash exceeds actual fund balance This is the only year end accrual for the CIty.This has been an ongoing process for the
City of Dubuque and is part of our annual budgeting procedure.
'SRF loans - The City has SRF with ARRA forgivable portion that has not been Included in loan total. Also SRF loans balances are increased by the 1% administration fee.
This is not a cash transactions therefore there is no SRF bond proceeds to offset the increase in SRF loans. SRF loans are listed at the carrying value that will appear on
CAFR Total outstanding debt on the AFR differs from Outstanding Obligation Report filed 8 -11 -10 by $17.390 This amount represents addditional 1% administration fees
that were added to SRF loans, but as of filing date the City had not been invoiced The decision was made to include these fees in 2010 CAFR.
FORM F- 68(IA -2) (8-2 -2004)
Page 13