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Fiscal Year 2013 State of Iowa Annual Financial ReportMasterpiece on the Mississippi TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Fiscal Year 2013 State of Iowa Annual Financial Report DATE: November 13, 2013 Dubuque band AI- America City 1 2007 • 2012 • 2013 Finance Director Ken TeKippe recommends City Council approval of the City of Dubuque's Fiscal Year 2013 Annual Financial Report. I concur with the recommendation and respectfully request Mayor and City Council approval. Michael C. Van Milligen MCVM:jh Attachment cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager Ken TeKippe, Finance Director Masterpiece on the Mississippi TO: Michael C. Van Milligen, City Manager FROM: Ken TeKippe, Finance Director DATE: November 13, 2013 SUBJECT: Fiscal Year2013 State of Iowa Annual Financial Report X DISCUSSION The City of Dubuque's Fiscal Year2013 Annual Financial Report (AFR) is attached. The AFR is prepared on a cash basis consistent with the annual budget. The City is required to publish the first page of this report before filing the report with the State Auditor's Office. The Dubuque Telegraph Herald will publish this report on Friday, November 22, 2013. There is no statutory requirement for the City Council to approve the AFR or pass a resolution priorto publication and filing. However, when possible, City Council review and approval of this official document is recommended. The report, with a Certification of Publication, must be filed with David A. Vaudt, Auditor of the State pursuant to the Code of Iowa Section 384.22 by December 1 , 2013. Should you have any questions on the attached report, please feel free to contact me. Thank you. cc: cc: Jenny Larson, Budget Director Enc (1) Form F-66 (IA-2) (5-8-2013) STATE OF IOWA 2013 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2013 CITY OF DUBUQUE , IOWA DUE: December 1, 2013 16203100700000 Finance Director 50 W 13th St. Dubuque, IA 52001 (Please correct any error in name, address, and ZIP Code) WHEN COMPLETED, PLEASE RETURN TO Mary Mosiman, CPA Auditor of State State Capitol Building Des Moines, IA 503194004 NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal agencies. ALL FUNDS Item description . Governmental (a) Proprietary (b) Total actual (c) Budget (d) Revenues and Other Financing Sources Taxes levied on property ..................... 22,007,300 :..... 22,007,300 22,007,300 Less: Uncollected property taxes -levy year 184,274 ::: ;;; >;;•:::: » >: • ::::: 184,274 $ 181,429,826 Net current property taxes 21,823,026 :::::::::::::::• • :::;:;:::::::: 21,823,026 22,007,300 Delinquent property taxes 101, 076 ::::::::::::::. » »::::: »; ::::::::::::: :::::: 101,076 TIF revenues 9, 831, 859 9,831,859 10,289,639 Other city taxes 12,076,380 0 12,076,380 14,922,012 Licenses and permits 4,255,916 17,915 4,273,831 1,384,456 Use of money and property 12,075,792 167,653 12,243,445 12,442,198 Intergovernmental 26,080,951 2,190,801 28,271,752 92,742,406 Charges for fees and service , 5,631,680 24,848,063 30,479,743 34,211,789 Special assessments 433,100 0 433,100 1,843,814 Miscellaneous 2,594,924 7,363,641 9,958,565 10,725,722 Other financing sources 27,002,930 21,348,357 48,351,287 102,468,341 Total revenues and other sources 121,907,634 55,936,430 177,844,064 303,037,677 Expenditures and Other Financing Uses Public safety ...................................................... 25,292,704 0 ............................... 25,292,704 • 25,935,722 Public works 11,762,952 0 11,762,952 12,447,988 Health and social services 967,291 0 967,291 1,175,550 Culture and recreation 10,352,765 0 10,352,765 10,709,118 Community and economic development 11,408,822 0 11,408,822 13,136,558 General government 6,974,291 0 6,974,291 7,586,919 Debt service 6,685,697 0 6,685,697 6,994,075 Capital projects 28,157,402 0 28,157,402 106,011,789 Total governmental activities expenditures 101,601,924 0 101,601,924 183,997,719 Businels type activities 0 53,513,732 53,513,732 135,181,206 Total ALL expenditures 101,601,924 53,513,732 155,115,656 319,178,925 Other financing uses, including transfers out 18,881,736 4,651,731 23,533,467 29,978,100 Total ALL expenditures /And other financing uses 120,483,660 58,165,463 178,649,123 349,157,025 Excess revenues and other sources over (Under) Expenditures /And other financing uses 1,423,974 - 2,229,033 - 805,059 - 46,119,348 Beginning fund balance July 1, 2012 47,950,769 22,294,484 70,245,253 65,389,863 Ending fund balance June 30, 2013 49,374,743 20,065,451 69,440,194 19,270,515 Note These balances do not include $ 1,278,995 held in non- budgeted internal service funds; $ held in Pension Trust Funds; $ held in Private Purpose Trust funds and $ held in agency funds which were not budgeted and are not available for city operations. 7,754,153 Indebtedness at June 30, 2013 Amount- Omit cents Indebtedness at June 30, 2013 Amount - Omit cents General obligation debt $ 91, 105,000 Other ionq -term debt $ 8,636,257 Revenue debt $ 81,654,172 Short-term debt $ 0 TIF Revenue debt $ 23,378,238 General obligation debt limit $ 181,429,826 .................................................... ............................... .................................................. ............................... ................................................... ............................... .................................................. ............................... CERTIFICATION THE FOREGOING REPORT IS CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF Signature of city clerk Printed name of city -rk Kevin S. Firnstahl Date Published /Posted 11 -22 -2013 Mark (x) one ® Date Published ❑ Date Posted Telephone Area Code 563 Number 589.4121 Extension Signature of Mayor order Co official ame and..Jitle) Date signed / / / /�i3 PLEASE PUBLISH THIS PAGE ONLY Line No. REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 2013 CITY OF DUBUQUE GAAP DNON -GAAP e CASH BASIS Indicate by placing an X in the appropriate box on this sheet ONLY Item description General (a) Special revenue (b) TIF special revenue (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (0) (g) Proprietary (h) Code GRAND TOTAL (Sum of cols. Line (g) and (h)) No. (i) 1 2 3 4 5 6 7 Section A - TAXES Taxes levied on property 17,534,325 4,409,153 : Less: Uncollected property taxes - Levy year Net current property taxes Delinquent property taxes Total property tax TIF revenues 8 9 Other city taxes Utility tax replacement excise taxes 10 11 12 17,534,325 158,684 17,693,009 4,409,153 113,168 4,522,321 411,678 25,817 9,831,859 63,822 63,822 5,417 69,239 0 0 0 0 22, 007, 300 0 22, 007, 300 277,269 22, 284, 569 1,110 9,831,859 438,605 TO1 TO1 TO1 22,007,300 0 22,007,300 277,269 22,284,569 9,831,859 1 2 3 4 5 6 7 T15 438,605 8 Utility franchise tax (Chapter 364.2, Code of Iowa) Parimutuel wager tax Gaming wager tax Mobile home tax 0 T15 0 9 26,060 26,060 C30 26,060 10 578,338 578,338 C30 578,338 11 32,274 2,855 36 35,165 T19 35,165 12 13 Hotel /motel tax 1,940,314 1,940,314 T19 1,940,314 13 14 15 Other local option taxes 4,348,716 4,348,715 8,697,431 T09 8,697,431 14 TOTAL OTHER CITY TAXES 16 17 Section B - LICENSES AND PERMITS Section C - USE OF MONEY AND PROPERTY 7,337,380 3,650,693 28,672 0 1,146 4,348,715 0 11,715,913 605,223 4,255,916 0 17,915 T29 11,715,913 15 4,273,831 16 17 18 Interest 412,948 24,765 209,941 2,473 117,190 4,434 771,751 167,653 U20 939,404 18 19 20 21 Rents and royalties 10,542,940 900 14,703 10, 558, 543 U40 10,558,543 19 Other miscellaneous use of money and property 82,723 428,356 210,957 23,462 745,498 U20 745,498 20 0 0 21 22 TOTAL USE OF MONEY AND PROPERTY 11,038,611 454,021 420,898 2,473, 155,355 4,434 12,075,792 167,653 12,243,445 22 23 24 Section D - INTERGOVERNMENTAL 25 26 27 Federal grants and reimbursements 28 29 Federal grants 1,255,850 3,031,864 26,602 25,423 8,528,852 12, 868, 591 1,707,283 B89 14,575,874 27 Community development block grants 30 31. 32 Housing and urban development Public assistance grants Payment in lieu of taxes 1,028,638 1,028,638 B50 1,028,638 28 420,185 4,334,017 4,754,202 B50 4,754,202 29 197,685 197,685 B79 197,685 30 0 B30 0 31 0 0 32 33 Total Federal grants and reimbursements 1,873,720 8,394,519 26,602 25,423 8,528,852 0 18,849,116 1,707,283 20,556,399 33 34 35 36 37 38 39 40 34 35 36 37 38 39 40 Continued on next page Continued on next page Page 2 FORM F- 66(IA -2) (5 -8 -2013) REVENUE AND OTNER FINANCING SOURCES FOR ¥EAR ENDED JUNE 30, 2013-- Continued CITY OF DUBUQUE GAAP EINON-GAAP = CASH BASIS Item description General (a) Special revenue (b) TIF special revenue (c) Debt service (d) Capital projects (e) Permanent M Total governmental (Sum of cols. (a) through (f)) (g) Proprietary (h) Code GRAND TOTAL (Sum of cols. Line (g) and (h)) No (V 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 Section D - INTERGOVERNMENTAL - Continued Sta e shared revenues Road use taxes Other state grants and reimbursements 5,519,649 5,519,649 C46 5,519,649 41 42 43 44 45 46 47 48 State grants 194,851 175,214 370,065 135,429 C89 Iowa Department o/TmnnportaUon 322,385 322,385 212,925 C89 Iowa Department of Natural Resources 0 Towa Department of Economic Development 0 C89 CEBA grants 0 Tramsfers of Jurisdictional Payments 2,085 2,085 C89 0 0 0 0 0 Total state 194,851 Local grants and reimbursements 5,521.734 497,599 8,214.184 348,354 505,494 535,310 0 0 0 2,085 0 0 0 0 0 6,562,538 49 50 51 52 53 54 55 56 57 58 59 60 ..•••••.. 61 62 -County contributions Library ni Township contributions Fire/EMT service 477,559 477.558| 135.184 612,723 63 1,872 538,220 1,872 0 538,220 D89 1,872 64 D89 0 65 D89 538,220 66 0 D89 0 67 0 0 68 0 0 69 Total loca grants and reimbursements 1,017,65 1.817.051| 135, 164 1,152,815 70 71 72 73 74 75 76 77 78 79 80 TOTAL INTERGOVERNMENTAL (Sum of lines 33, 60, and 70) 3,086,222 13,916,253 26,602 25,423 9,026,451 20.0809511 2.190,801 28,271,752 71 Section E - CHARGES FOR FEES AND SERVICE 72 Water 21,348 21,348 7,085,028 891 Sewer 0 8,491,755 A80 Electric 0 A92 Gas 0 A93 Parking 52 52 2,096,630 A60 Airport Landfill/garbage Hospital 2,940,066 24,317 130,320 3,094,703 0 3,374,498 A01 881 A36 7,106,376 8,491,755 0 0 2,096,682 3,094,703 3,374,498 0 73 74 75 76 77 78 79 80 Continued on nexf page Page 3 FORM F-66(IA-2) (5-8-2013) Continued on next page Page 4 FORM F-66(IA-2) (5-8-2013) EVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 2013 -- Continued CITY OF DUBUQUE GAAP = CASH BASIS ila INON-GAAP Line No. Item description General (a) Special revenue (b) TIF special revenue (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (f)) (g) Proprietary (h) Code GRAND TOTAL (Sum of cols. (g) and (h)) (i) Line No. 81 Section E - CHARGES FOR FEES AND SERVICE - Continued . . •••• ..• •.• •. •.• 81 82 Transit 0 287,167 A94 287,167 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 3,171,804 A80 3,171,804 87 88 Other: ::::..... .- ..• . ... -. -.-.•. . •.• . . ..:•:-:.::.::::.: :.:::::: .....•.,. . . . ......... ..... ... .... :..:::: 88 89 Nursing home 0 A89 0 89 90 Police service fees 19,236 19,236 A89 19,236 90 91 Prisoner care 986,529 986,529 A89 986,529 91 92 Fire service charges 0 A89 0 92 93 Ambulance charges 0 A89 0 93 94 Sidewalk street repair charges 1,600 13,362 14,962 A44 14,962 94 95 Housing and urban renewal charges 74,448 74,448 A50 74,448 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 106,888 106,888 A89 106,888 99 100 Park, recreation, and cultural charges 1,244,040 1,244,040 A61 1,244,040 100 101 Animal control charges 0 A89 0 101 102 Other charges - Specify 58,140 6,478 64,618 64,618 102 103 4,856 4,856 341,181 346,037 103 104 TOTAL CHARGES FOR SERVICE 5,457,203 44,157 0 0 130,320 0 5,631,680 24,848,063 30,479,743 104 105 • ' ' ••:•:•:•. :•:•: • • : :•:-: .•:•.. :• -: : •.•. :• •--. •.• •:• •• •:•••.•: : -• • • •.• • •.• .•-••• • ••• • --.• ••. • • .. •.•.•.• • -.• •.•.• • .•. • • • •••••:••• •••• : • •: :•. : :•:•.• • .. •• ••••••••• •:•.•.•:•:•: . •• • • : ... • : •: •.•.•:•:•. : :•:•: . • • •.• • • •• •...•. - • .... ... . ••••• • 105 106 Section F - SPECIAL ASSESSMENTS 433,100 i 433,100J U01 433,100 106 107 Section G - MISCELLANEOUS ........... .• •.• • . . .• • • ...•:•:• •:•:•:- • •.••• .•.• • ,.. . .•.. .•:-:•:••• .. ...... ::::::•::: •• . ... ..... ... . . .... - . ..... . .......... 107 108 Contributions 434,249 9,965 2,201 446,415 139,375 U99 585,790 108 109 Deposits and sales/fuel tax refunds 61,015 64,257 3,388 128,660 39,601 U99 168,261 109 110 Sale of property and merchandise 0 U11 0 110 111 Fines 575,524 450 575,974 388,908 U30 964,882 111 112 Internal service charges 460,006 460,006 335,447 NR 4,795,453 112 113 Other miscellaneous - Specify 338,756 99,071 437,827 6,909 444,736 113 114 Insurance Claims 3,060 46,150 49,210 1,484,175 1,533,385 114 115 Damage Claim Reimbursement 33,612 325 33,937 23,971 57,908 115 116 Reimbursement General 364,137 91,282 7,458 18 462,895 239,950 702,845 116 117 Sales Tax Collection 0 705,305 705,305 117 118 0 0 118 119 0 0 119 120 TOTAL MISCELLANEOUS 2,270,359 265,350 0 0 59,197 18 2,594,924 7,363,641 9,958,565 120 Continued on next page Page 4 FORM F-66(IA-2) (5-8-2013) EVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30, 2013 -- Continuec Line No. Item description TOTAL ALL REVENUES (Sum of lines 6, 7, 15,16,22 121 71, 104, 106, and 120) 122 123 Section H - OTHER FINANCING SOURCES 124 Proceeds of capital asset sales 125 Proceeds of long -term debt (Excluding TIF internal borrowing) 126 Proceeds of anticipatory warrants or other short -term debt 127 Regular transfers in and interfund loans 128 Internal TIF loans and transfers in 129 130 131 TOTAL OTHER FINANCING SOURCES TOTAL REVENUES except for beginning balances 132 (Sum of lines 121 and 131) 133 134 Beginning fund balance July 1, 2012 TOTAL REVENUES AND OTHER FINANCING SOURCES (Sum 136 of lines 132 and 134) 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 CITY OF DUBUQUE GAAP NON -GAAP = CASH BASIS General (a) 50,533,477 Special revenue (b) 20,269,097 TIF special revenue Debt service (c) (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (f)) (9) Proprietary (h) Code GRAND TOTAL (Sum of cols. (g) and (h)) (i) Line No. 10,279,359 98,281 13, 720, 038 4,452 94,904,704 34,588,073 129,492,777 121 122 123 233,505 75,764 2,129, 567 2,438,836 404,886 NR 2,843,722 124 568,050 150,842 4,849,379 5,568,271 16,405,827 NR 21,974,098 125 0 A89 0 126 7,857,489 722,840 944,929 2,537,429 12, 062, 687 3,918,958 15, 981, 645 127 865,697 634,786 5,432,653 6,933,136 618,686 7,551,822 128 0 0 129 0 0 130 9,524,741 798,604 785,628 6,377,582 9,516,375 0 27,002,930 21,348,357 48, 351, 287 131 60, 058,218 21, 067, 701 11, 064, 987 6,475,863 23,236,413 4,452 121,907,634 55,936,430 177, 844, 064 132 133 13,093,097j 4,337,6311 3,972,415 150,115 26,337,248 60,263 47,950,769 22,294,484 L 70,245,253 134 135 73,151,315 25,405,332 15,037,402 6,625,978 49, 573, 661 64,715 169,858,403 78,230,914 248, 089, 317 136 ................... 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 Continued on next page Page 5 FORM F- 66(IA -2) (5 -8 -2013) Line No, EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2013 CITY OF DUBUQUE GAAP El NON-GAAP = CASH BASIS Item description General 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 Section A — PUBLIC SAFETY Police department/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 (a) Special revenue (b) TIF special revenue (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (f)) (g) Proprietary (h) Code GRAND TOTAL (Sum of col. (g)) (i) Line No. 0 12,746,430 5,019 12,751,449 349,682 349,682 0 0 0 1,268,642 1,268,642 0 184,449 184,449 0 0 7,863,503 4,353 7,867,856 69,322 69,322 0 1,686,793 1,686,793 1,180 1,180 0 849,674 849,674 0 0 0 0 263,657 263,657 0 0 0 0 0 0 . • • • • • . • • • • • • ......" .. .1. • • • • .•.'.'.'.•.'.•. •.• ••••• . .•.•.•. •:•: :::::::: ........- :...:.:. .•.•.•.•. . . . . . . . ............. ........ . . . . ...•...'.•..... ......... . . • • • • ......'...'.'... . .•. .'.'.'.'.'. ....'.•.'.'.'..... . . ...•.'...'. • • -.• • ....................'. .'...'.'.'... .'.'.'.'.'.•.... .•• • •.•.•.•.•.. •••••••.•.•.• 0 0 0 0 TOTAL PUBLIC SAFETY 25,283,332 0 ......•.• •.•...• • • •.•.• . . . . . . . . . ....... 9,372 0 0 0 0 25,292,704 Continued on next page 1 E62 0 2 G62 12,751,449 3 F62 349,682 4 E04 0 5 G04 0 6 F04 0 7 E89 1,268,642 8 G89 0 9 E59 184,449 10 G59 0 11 F59 0 12 E24 7,867,856 13 G24 69,322 14 F24 0 15 E32 1,686,793 16 G32 1,180 17 E66 0 18 G66 849,674 19 F66 0 20 E66 21 G66 0 22 F66 0 23 E32 263,657 24 G32 0 25 F32 26 E89 0 27 G89 28 0 29 30 0 31 32 0 33 0 34 0 35 0 36 0 37 38 0 39 25,292,704 Page 6 FORM F-66(IA-2) (5-8-2013) 40 Line No. EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2013 -- Continued CITY OF DUBUQUE GAAP EINON-GAAP = CASH BASIS Item description 41 Section B — PUBLIC WORKS 42 43 44 Roads, bridges, sidewalks — Current operation General (a) 1,314,923 Special revenue (b) 3,758,340 TIF special revenue (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (f)) (9) Proprietary (h) Purchase of land and equipment 12,201 36,855 5,073,263 49,056 0 0 0 0 203,171 18,302 0 0 1,181,274 809,604 0 0 0 0 530 4,094,177 27,621 0 0 0 0 305,119 835 0 Construction 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 Parking meter and off - street — Current operation Purchase of land and equipment Construction Street li.htin. — Current operation 203,171 Traffic control safety — Current operation 18,302 Purchase of land and equipment Construction Snow removal — Current operation 1,181,274 Purchase of and and equipment 809,604 Highway engineering — Current operation Purchase of land and equipment Construction Street cleaning — Current operation Purchase of land and equipment 530 Airport (if not an enterprise) — Current operation 4,094,177 Purchase of land and equipment 27,621 Construction Garbage (if not an enterprise) — Current operation Purchase of land and equipment Construction Other public works — Current operation 305,119 Purchase of land and equipment 835 Construction TOTAL PUBLIC WORKS 5,976,349 5,786,603 Continued on next page Page 7 Code GRAND TOTAL (Sum of col. (g)) (1) E44 5,073,263 G44 49,056 Line No. 43 F44 0 44 E60 0 45 G60 0 46 F60 0 47 E44 203,171 48 E44 18,302 49 G44 0 50 F44 0 51 E44 1,181,274 52 G44 809,604 53 E44 0 54 G44 0 55 F44 56 E81 0 57 G81 530 58 E01 4,094,177 59 G01 27,621 60 F01 0 61 E81 0 62 G81 0 63 F81 64 E89 305,119 65 G89 835 66 F89 0 67 0 68 0 69 0 70 0 71 0 72 0 73 0 74 75 0 76 77 0 78 0 79 11,762,952 80 FORM F- 66(IA -2) (5 -8 -2013) 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, 2013 -- Continued CITY OF DUBUQUE UGAAP NON -GAAP = CASH BASIS Item description General (a) Special revenue (b) TIF special revenue (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (f)) (9) Proprietary (h) Code GRAND TOTAL (Sum of col. (g)) (i) Line No. Section C — HEALTH AND SOCIAL SERVICES Welfare assistance — Current operation Purchase of land and equipment City hospital — Current operation Purchase of land and equipment Construction Payments to private hospitals — Current operation Health regulation and inspections — 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 388,920 442,749 31,286 104,336 TOTAL HEALTH AND SOCIAL SERVICES 831,669 135,622 0 0 0 0 0 420,206 0 0 0 0 0 0 0 0 547,085 0 0 0 0 0 967,291 E79 0 G79 0 E36 0 G36 0 F36 0 E36 0 E32 420,206 G32 0 F32 0 E32 0 G32 0 F32 0 E32 0 G32 0 F32 0 E79 547,085 G79 0 F79 0 0 0 0 967,291 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) (5 -8 -2013) EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2013 -- Continued CITY OF DUBUQUE GAAP ONON-GAAP = CASH BASIS Line No. Item description General (a) Special revenue (b) TIF special revenue (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (f)) (9) Proprietary (h) Code GRAND TOTAL (Sum of col. (g)) (i) Line No. 121 Section D — CULTURE AND RECREATION 122 Library services — Current operation 2,995,922 86,365 3,082,287 123 Purchase of land and equipment 17,749 17,749 124 Construction 0 125 Museum, band, theater — Current operation 0 126 Purchase of land and equipment 0 127 Parks — Current operation 2,820,079 619 2,820,698 128 Purchase of land and equipment 37,215 37,215 129 Construction 0 130 Recreation — Current operation 2,692,601 130,689 2,823,290 131 Purchase of land and equipment 10,934 10,934 132 Construction 0 133 Cemetery — Current operation 0 134 Purchase of land and equipment 0 135 Community center, zoo, marina, and auditorium 1,170,293 1,170,293 136 Other culture and recreation 390,299 390,299 137 Purchase of land and equipment 0 138 Construction 0 139 TOTAL CULTURE AND RECREATION 10,135,092 217,054 0 0 0 619 10,352,765 140 Section E — COMMUNITY AND ECONOMIC DEVELOPMENT .................... ............................... ........................................ ............................... .................... ............................... ................ ....................... ............................... 141 Community beautification — Current operation 110,301 110,301 142 Purchase of land and equipment 0 143 Economic development— Current operation 1,850,654 203,432 123 2,054,209 144 Purchase of land and equipment 1,795 1,795 145 Housing and urban renewal — Current operation 602,577 5,319,650 5,922,227 146 Purchase of land and equipment 4,917 4,917 147 Construction 743,495 743,495 148 Planning and zoning — Current operation 0 149 Purchase of and and equipment 0 150 Other community and economic development — Current operation 2,571,878 2,571,878 151 Purchase of land and equipment 0 152 Construction 0 153 TIF Rebates 0 154 TOTAL COMMUNITY AND ECONOMIC DEVELOPMENT 3,203,438 5,633,383 2,572,001 0 0 0 11,408,822 155 156 157 158 Continued on next page TIF Rebates are expended out of he TIF Special Revenue Fund within the Community and Economic Development program's activity "Other" Page 9 G52 F52 E61 G61 E61 G61 F61 E61 G61 F61 E03 G03 E61 E61 G61 F61 17,749 0 0 0 2,820,698 37,215 0 2,823,290 10,934 0 0 0 1,170,293 390,299 0 0 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 E89 110,301 139 140 141 G89 E89 G89 E50 G50 F50 E29 G29 E89 G89 F89 E89 0 2,054,209 1,795 5,922,227 4,917 743,495 0 0 2,571,878 0 0 142 143 144 145 146 147 148 149 150 151 152 153 FORM F- 66(IA -2) (5 -8 -2013) 154 155 156 157 158 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2013 -- Continued CITY OF DUBUQUE GAAP ONON-GAAP = CASH BASIS Line No. Item description 159 Section F — GENERAL GOVERNMENT General (a) TIF special Special revenue revenue (b) (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (0) (g) Proprietary (h) Code GRAND TOTAL (Sum of col. (g)) (i) Line No. 160 Mayor, council and city manager — Current operation 161 Purchase of land and equipment 2,048,123 484,966 2,533,089 1,870 13,902 15,772 162 Clerk, Treasurer, financial administration — Current operation 1,966,926 1,966,926 163 Purchase of land and equipment 164 Elections — Current operation 665 665 0 165 Purchase of land and equipment 0 166 Legal services and city attorney — Current operation 167 Purchase of land and equipment 772,555 772,555 0 168 City hall and general buildings — Current operation 169 Purchase of land and equipment 170 Construction 610,480 7,112 617,592 0 0 171 Tort liability — Current operation 0 172 Other general government — Current operation 173 Purchase of land and equipment 174 1,055,365 12,327 1,067,692 0 0 175 0 176 TOTAL GENERAL GOVERNMENT 177 Section G — DEBT SERVICE 6,455,984 184,638 518,307 0 0 6,501,059 0 0 6,974,291 6,685,697 178 0 179 180 0 181 182 TOTAL DEBT SERVICE 184,638 0 0 6,501,059 0 0 0 6,685,697 183 Section H — REGULAR CAPITAL PROJECTS — Specify 184 5,676,534 4,529,079 185 186 187 188 Subtotal Regular Capital Projects — TIF CAPITAL PROJECTS — Specify 5,676,534 4,529,079 17,851,253 17,851,253 28,056,866 0 0 28 056,866 189 0 100,536 100,536 190 191 0 192 Subtotal TIF Capital Projects 0 100,536 100,536 193 TOTAL CAPITAL PROJECTS 194 TOTAL GOVERNMENTAL ACTIVITIES EXPENDITURES um o ines 40, 80, 03, 196 39,154, 76, 82, 93 5,676,534 57,747,036 4,529,079 100,536 16,829,420 2,672,537 0 17,851,253 0 28,157,402 619 101,601,924 159 E29 2,533,089 160 G29 15,772 161 E23 1,966,926 162 G23 665 163 E89 0 164 G89 0 165 E25 772,555 166 G25 0 167 E31 617,592 168 G31 0 169 F31 0 170 E89 0 171 E89 1,067,692 172 G89 0 173 0 174 0 175 6,974,291 6,685,697 176 177 0 178 0 179 0 180 0 181 6,685.697 0 182 183 28,056,866 184 0 185 0 186 28,056,866 187 0 188 100,536 189 190 191 100,536 192 28,157,402 101,601,924 193 194 195 196 Continued on next page Page 10 FORM F-66(IA-2) (5-8-2013) Line No. 197 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2013 -- Continued 198 Section Item description General Special revenue (b) (a) CITY OF DUBUQUE TIF Special revenue GAAP ®NON -GAAP m CASH BASIS Debt service Capital projects Permanent Fund Total current governmental (Sum of cols. (a) through (f)) (9) Proprietary (c) (d) (e) (f) GRAND TOTAL Code (Sum of Line col. (h)) No. (h) (9 Water — Current operation 199 Purchase of land and equipment 200 201 202 203 204 205 206. 207 208 209 210 211 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 equipmen Construction 212 213 214 215 216 Airport — Current operation Purchase of land and equipment Construction 217 ,862 68,887 4,624,480 15,384 Landfill /Garbage — Current operation Purchase of land and equipment Construction 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 Hospital — Current operation Purchase of land and equipment Construction 1,489,278 2,490,225 23,315 782,831 Transit — Current operation Purchase of land and equipment Construction Cable TV, telephone, Internet — 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 equipmen Construction 3,058,659 2,190 460,012 197 E91 4,211,862 198 G91 68,887 199 F91 0 200 E80 4,624,480 201 G80 15,384 202 F80 0 203 E92 0 204 G92 0 205 F92 0 206 E93 0 207 G93 0 208 F93 0 209 E60 1,489,278 210 G60 0 211 F60 0 212 E01 0 213 G01 0 214 F01 0 215 E81 2,490,225 216 G81 23,315 217 F81 782,831 218 E36 0 219 G36 0 220 F36 0 221 E94 3,058,659 222 G94 2,190 223 F94 0 224 E03 0 225 G03 0 226 E50 0 227 G50 0 228 F50 0 229 E80 460,012 230 G80 0 231 F80 0 232 233 234 235 236 Continued on next page Page 11 FORM F- 66(IA -2) (5 -8 -2013) Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30, 2013 -- Continued CITY OF DUBUQUE E3 GAAP flNON-GAAP = CASH BASIS Line No. Item description General (a) Special revenue (b) TIF special revenue (c) Debt service (d) Capital projects (e) Permanent (f) Total governmental (Sum of cols. (a) through (f)) (9) Proprietary (h) Code GRAND TOTAL (Sum of cols. (g) and (h)) (i) Line No. 237 Section I — BUSINESS TYPE ACTIVITIES — Cont. 238 Other business type — Current operation 239 Purchase of and and equipment 240 Construction 241 242 Enterprise Debt Service 243 Enterprise Capital Projects 244 245 246 247 248 249 250 251 252 Enterprise TIF Capital Projects Internal service funds — Specify Engineering Garage Services General Services Stores TOTAL BUSINESS TYPE ACTIVITIES • • : : : : : : : .............. 237 205,627 E89 205,627 238 23,589,284 G89 0 239 F89 0 240 241 7,967,963 7,967,963 242 23,589,284 23,589,284 243 0 244 1,986,418 2,510,540 6,313 20,464 53,513,732 1,986,418 2,510,540 6,313 20,464 0 53,513,732 245 246 247 248 249 250 251 252 253 254 TOTAL EXPENDITURES (Sum of lines 194 and 251) Section J — OTHER FINANCING USES INCLUDING TRANSFERS OUT 255 Regular transfers out 57,747,0361 16,829,4201 2,672,537 6,501,059 17,851,2531 619 101,601,924 53,513,732 155,115,656 11,329,914 4,651,731 15,981,645 253 254 255 256 Internal TIF loans/repayments and transfers out 7,551,822 7,551,822 7,551,822 256 257 0 0 257 258 259 260 TOTAL OTHER FINANCING USES TOTAL EXPENDITURES AND OTHER FINANCING USES (Sum of lines 253 and 258) 4,334,697 62,081,733 5,052,096 21,881,516 :•:•:•:•:•:•:•:•:•:•:•: 7,551,822 10,224,359 0 6,501,059 1,943,121 19,794,374 • .......... • 0 619 18,881,736 120,483,660 4,651,731 23,533,467 258 58,165,463 178,649,123 .................•.•.•...•.•.•.•.•.•...• 259 260 261 Ending fund balance June 30, 2013: .-..... 261 262 Governmental: ...•.•.•.•.•.•.•.•.•.•.•.•.•....•.•.•.•.•.•.•.•.•.•. 262 263 Nonspendable 23,514 23,514 23,514 263 264 Restricted 457,870 3,523,816 4,813,043 124,919 21,095,610 40,582 30,055,840 30,055,840 264 265 Committed 8,683,677 8,683,677 8,683,677 265 266 Assigned 0 0 266 267 Unassigned 10,611,712 10,611,712 10,611,712 267 268 Total Governmental 11,069,582 3,523,816 4,813,043 124,919 29,779,287 64,096 49,374,743 49,374,743 268 269 Proprietary .........•...•.•.• •.•.•.•.•.•.•.'.•.•....'.'.•. 20,065,451 20,065,451 269 270 Total ending fund balance June 30, 2013 11,069,582 3,523,816 4,813,043 124,919 29,779,287 64,096 49,374,743 20,065,451 69,440,194 270 271 TOTAL REQUIREMENTS (Sum of lines 259 and 270) 73,151,315 25,405,332 15,037,402 6,625,978 49,573,661 64,715 169,858,403 78,230,914 248,089,317 271 272 Continued on next page .•.•.•.•.•.•.•.•...•.•.•.•...• .•...• .•.•.• •:•:•:•:•:•:•: :•:•:•:•:•:•:•:•: .•.•.•.•.•.• •:-:•:•:•:•: Page 12 FORM F-66(IA-2) (5-8-2013) 272 ajt }illy INTERGOVERNMENTAL EXPENDITURES CITY OF DUBUQUE 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 Amount paid to other local governments Correction.. M05 $ 0 Health M32 0 Highways M44 0 Transit subsidiesM94 0 Libraries M52 0 Police protectionM62 0 Sewerage.......... M80 0 Sanitation. M81 0 All other M89 $ $ 0 Purpose Highways All other Amount paid to State L44 $ L89 $ rt SALARIES AND WAGES Report here the total salaries and wages paid to all 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 paid Amount - Omit cents Z00 $ DEBT OUTSTANDING, ISSUED, AND RETIRED 38,567,547 A. Long -term debt Purpose Debt outstanding JULY 1, 2012 (a) 19U $ 6.500,000 Debt during the fiscal year Debt Outstanding JUNE 30, 2013 29U Issued (b) Retired (c) General obligation (d) TIF revenue (e) Revenue (0 Other (9) Interest paid this year (h) 1. Water utility 19U 29U 39U $ 260,000 49U 49U 49U $ 6,240,000 49U 191 $ 231,458 2. Sewer utility 39U 49U 49U 49U 49U 189 19U 3. Electric utility 29U 39U 49U 49U 49U 192 19U 4. Gas utility 29U 39U 49U 49U 49U 193 19U 5. Transit -bus 29U 39U 49U 49U 49U 194 6. Industrial Revenue 19T 24T 34T 44T 44T 189 7. Mortgage revenue 19T 24T 34T 44T 44T 189 19U 8. TIF revenue Other - Specify 9. IfA 19U 24.256,617 29U 29U 39U 878,379 49U 49U 23,378,238 49U 49U 189 1,895,402 4,500,000 39U 49U 49U 49U 49U GO 10, CORPORATE SRF 11. 19U 88,000,000 29U 15,295,000 39U 12,190,000 49U 91,105, 000 49U 49U 49U 4,500,000 189 189 135,000 19U 61,957,748 29U 14,036,424 39U 580,000 49U 49U 49U PRIVATE 060 12. INITIATIVE 19U 331,235 29U 39U 49U 49U 49U 75,414,172 49U 189 49U PURCHASE 13. AGREEMENT 19U 2,357,147 29U 39U 49U 49U 49U 49U OTHER 14. 19U 566,949 29U 1,000,000 39U 119,074 49U 49U 49U 49U 331,235 2.357,147 Total long -term debt B. Short-term debt 188,469,696 30,331,424 14.027,453 91,105,000 23,378,238 81,654,172 1,447,875 8,636,257 189 189 189 2,261,860 P Outstanding as of JULY 1, 2012 Outstanding as of JUNE 30, 2013 Amount - Omit cents 61V $ 0 64V $ tM DEBT LIMITATION FOR GENERAL OBLIGATION BONDS Click to visit DOM Valuation WEBSITE. 100% VAL BY INDIVIDUAL LEVY AUTHORITY Actual valuation -- January 1, 2011 ParftVII CASH AND INVESTMENT ASSETS AS OF JUNE 30, 2013 0 Amount - Omit cents $ 3,628,596,518 x.05 =$ 181,429,826 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 real property. REMARKS W01 W31 W61 32,404,717 46,068,625 78,473,342 V98 FORM F- 66(IA -2) (5 -8 -2013) Page 13