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