State of Iowa Annual Financial Report for Fiscal Year 2014 Copyright 2014
City of Dubuque Consent Items # 11.
ITEM TITLE: State of Iowa Annual Financial Report for Fiscal Year 2014
SUMMARY: City Manager recommending approval of the City of Dubuque's Fiscal
Year 2014 Annual Financial Report.
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Approve
ATTACHMENTS:
Description Type
❑ FY14 State of Iowa Annual Financial Report-MVM Memo City Manager Memo
❑ Fiscal Year 2014 State of Iowa Annual Financial Report Memo Staff Memo
❑ Fiscal Year Ended June 30, 2014 Financial Report Supporting Documentation
THE CITY OF Dubuque
UBE I
erica .i
Masterpiece on the Mississippi 2007-2012-2013
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Fiscal Year 2014 State of Iowa Annual Financial Report
DATE: November 5, 2014
Finance Director Ken TeKippe recommends City Council approval of the City of
Dubuque's Fiscal Year 2014 Annual Financial Report.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Mic ael 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
THE CITY OF Dubuque
AII11-America CiI.ty
UB E1
Masterpiece on the Mississippi 2007-2012-2013
TO: Michael C. Van Milligen, City Manager
FROM: Ken TeKippe, Finance Director
SUBJECT: Fiscal Year 2014 State of Iowa Annual Financial Report
DATE: November 4, 2014
The City of Dubuque's Fiscal Year 2014 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 21, 2014.
There is no statutory requirement for the City Council to approve the AFR or pass a resolution
prior to 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 the Auditor of the State of Iowa
pursuant to the Code of Iowa Section 384.22 by December 1, 2014.
Should you have any questions on the attached report, please feel free to contact me.
Thank you.
cc: Jenny Larson, Budget Director
Enc (1)
STATE OF IOWA
2014
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2014
CITY OF Dubuque , IOWA
16203100700000
Finance Director
50 W 13th St,
Dubuque, IA 52001
DUE: December 1, 2014
(Please correct any error in name, address, and ZIP Code)
140, 3^ Mary Mosiman, CPA
• Mp BtF,I; t`r•. Auditor of State
�I"r.Al State Capitol Building
'''U TG - 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. 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
23,197,623
::
::
::
23,197,623
23,197;623
Less: Uncollected property taxes -levy year
713,426
713,426
0
Net current property taxes
22,484,197
22,484,197
23,197,623
Delinquent property taxes
456,367
>
'.......... .....
456,367
0
TIF revenues
9,140,254
9,140,254
9,752,170
Other city taxes
11,777,694
0_
11,777,694
14,610,397
Licenses and permits
4,344,759
11,070
4,355,829
1,368,930
Use of money and property
12,312,982
119,681
12,432,663
12,774,892
Intergovernmental
25,332,191
3,081,524
28,413,715
57,531,061
Chary_ es for fees and service
5,803,679
215,949
26,720,148
0
32,523,827
215,949
36,056,828
960;008
Special assessments
Miscellaneous
2,752,016
10,402, 894
13,154,910
10,578,228
Other financing sources
29,586,952
14,198,245
43,785,197
64,017,554
Total revenues and other sources
124,207,040
54,533,562
178,740,602
230,847,691
Expenditures and Other Financing Uses
Public safety
26,779,344
0
26,779,344
27,927,987
Public works
12,103,932
0
12,103,932
12,993,866
Health and social services
1,070,846
0
1,070,846
1,197,276
Culture and recreation
11,252,882
0
11,252,882
11,494,498
Community and economic development
12,716,967
7,513,382
0
0
12,716,967
7,513,382
13,553,575
7,728,018
General government
Debt service
7,836,113
0
7,836,113
7,613,632
Capital projects
26,026,001
0
26,026,001
73,361,758
Total governmental activities
expenditures.
105,299,467
0
105,299,467
155,870,610
Business type activities
0
58,089,787
58,089,787
103,928,190
Total ALL expenditures
105,299,467
58,089,787
163,389,254
259,798,800
Other financing uses, including transfers out
19,132,505
5,319,698
24,452,203
25,925,155
Total ALL expenditures/And
other financing uses
124,431,972
63,409,485
187,841,457
285,723,955
Excess revenues and other sources over
(Under) Expenditures/And other
financing uses
-224,932
-8,875,923
-9,100,855
-54,876,264
Beginning fund balance July 1, 2013
49,374,743
20,065,451
69,440,194
76,411,104
Ending fund balance June 30, 2014
49,149,811
11,189,528
60,339,339
21,534,840
Note - These balances do not include $ 2,483,596 held in non -budgeted internal service funds; $ 0
held in Pension Trust Funds; $ 0 held in Private Purpose Trust funds and $ 7,117,604
held in agency funds which were not budgeted and are not available for city operations.
Indebtedness at June 30, 2014
Amount - Omit cents
Indebtedness at June 30, 2014
Amount - Omit cents
General obligation debt
$ 84,985,003
Other long-term debt
$ 5 827,690
Revenue debt
$ 96,084,949
Short-term debt
$ 0
TIF Revenue debt
$ 22,799,397
General obligation debt limit
$ 183,386,686
...................................................................................
CERTIFICATION
THE FOREGOING REPORT IS CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF
Signature of city clerk
n/� rn
11-[6X.) .X 1JL,D,xXy.—
Date Published/Posted
11-21-14
Mark (x) one
® Date Published
0 Date Posted
Printed name of city clerk
Trish L. Gleason (Assistant City Clerk)
Telephone
Area Code
563 -
Number
589.4121
Extension
-►
Signature of Mayor herCity offici (Name and Title)
. r Mayor
Date signed
11/17/2014
7.
PLEASE PUBLISH THIS PAGE ONLY
REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2014 CITY OF Dubuque GAAP XENON-GAAP = CASH BASIS
Indicate by entering an X in the appropriate box on this sheet ONLY
Total
TIF special governmental GRAND TOTAL
Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line
No. (a)through(f)) (g)and(h)) No.
(a) (b) (c) (d) (e) f) (g) (h) (i
1
1 Section A-TAXES
2 Taxes levied on property 18,182,498 4,899,260: 115,865 0 0 23,197,623 : 23,197,623 2
3 Less: Uncollected property taxes-Levy year 712,020 0:: 1,406 0 0 713,426 ::::::: 713,426 3
4 Net current property taxes 17,470,478 4,899,260 114,459 0 0 22,484,197 =: T01 22,484,197 4
................. ...................
5 Delinquent property taxes 6,444 449,890:: 33 0 0 456,367 ::..... T01 456,367 5
.................
6 Total property tax 17,476,922 5,349,150: 114,492 0 0 22,940,564 : 22,940,564 6
.......... ...................
7 TIF revenues .:•:•:•: 9,140,254:
9 140 254 <:: T01 9,140,254 7
Other city taxes
s
8 Utility tax replacement excise taxes 895,973 47,089 0 3,918 0 0 946,980 ::::::::::::::::::::::::::::.
T15 946,980 8
9 Utility franchise tax(Chapter 364.2,Code of Iowa) 0 0 0 0 0 0 0 0 T15 0 9
10 Parimutuel wager tax 23,983 0 0 0 0 0 23,983 0 C30 23,983 10
11 Gaming wager tax 566,163 0 0 0 0 0 566,163 0 C30 566,163 11
12 Mobile home tax 27,755 8,130 0 156 0 0 36,041 0 T19 36,041 12
13 Hotel/motel tax 1,976,377 0 0 0 0 0 1,976,377 0 T19 1,976,377 13
14 Other local option taxes 4,114,075 0 0 01 4,114,075 0 8,228,150 0 T09 8,228,150 14
15 TOTAL OTHER CITY TAXES 7,604,326 55,219 0 4,0741 4,114,075 0 11,777,694 0 11,777,694 15
16 Section B-LICENSES AND PERMITS 3,752,400 592,359 0 01 0 0 4,344,759 11,070 T29 4,355,829 16
D
17
17 Section C
i n USE OF MONEY AN PROPERTY
PERTY
18 Interest 281,360 19,141 183,136 619 95,293E5],429 584,978 116,681 U20 701,659 18
19 Rents and royalties 10,877,035 300 0 0 18,453 10,895,788 3,000 U40 10,898,788 19
20 Other miscellaneous use of money and property 54,338 488,372 103,208 0 186,298 832,216 0 U20 832,216 20
21 0 0 0 0 0 0 0 0 21
22 TOTAL USE OF MONEY AND PROPERTY 11,212,733 507,813 286,344 619 300,044 12,312,982 119,681 12,432,663 22
23
23
24
.....................................
:.:.:.:.:.:.:.:.:.:.:..:.:.:.:.:.:..:.:.:.:.:...:.:.:.:.:.:.:.:.:..:..:...................................................................................................................................................................
24 Section D-INTERGOVERNMENTAL .. .
25
25
..•.•.•.•..•.•.•.•.•...•.•. •.•. ..•. ..•.•.•.•..•.•. •.•..•.•.•.•.•.•...•.•.•...•. •.•..•.•..•.•.
26 Federal 9
n
I r nts and reimburseme is 26
a
27 Federal grants 910,999 10,892 0 49,195 8,987,104 0 9,958,190 2,289,137 B89 12,247,327 27
28 Community development block grants 0 916,102 0 0 0 0 916,102 0 B50 916,102 28
29 Housing and urban development 298,313 5,446,109 0 0 0 0 5,744,422 0 B50 5,744,422 29
30 Public assistance grants 62,530 0 0 0 145,097 0 207,627 274,955 B79 482,582 30
31 1 Payment in lieu of taxes 0 0 0 0 0 0 0 0 B30 0 31
32 01 01 01 01 01 01 0 32
33 Total Federal grants and reimbursements 1,271,8421 6,373,1031 01 49,1951 9,132,2011 01 16,826,341 2,564,092 19,390,433 33
34
3
4
35
35
36
36
37
37
38
38
39
39
40
40
Continued on next page
Continued on next page Page 2 FORM F-66(IA-2)(6-11-2014)
REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque EGAAP XENON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line
No. (a)through(f)) (g)and(h)) No.
(a) (b) (c) (d) (e) (f) (g) (h) (i
41 Section D-INTERGOVERNMENTAL
Continued
41
42
4
2
43 State ............................................�....�.�.�.�.�.•..•.•..•...•.�.�.�.�.� .;.:.:.:..:.:.:.:.:.;..:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.;.:..:.:.:.:.:.:.:.:..:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.;.:.:.:.:.:.:.:.:.:.;.:..:.:.:.:..:.:.:..:.:.:.:.:.:.:..:.:.:.:..:.:.:.:.:.:.:.:.:.:.:.:.:.:...:.:•:::•:•:•:•::•:�::�:�:�:�::�:•::�::�::•:::•::::::::�:�:� � �:�:::::•::•:•:•:•.
shared revenues 43
..
44. Road use taxes 5,755,518
5,755,518 ::::::::::::::::::::::::::: C46 5,755,518 44
45
45
46
4
47
6
...............................
47
48 Othersta
...............................................................................................•••........•••.•......................_.._.._.......•....... ........
to grants and reimbursements 48
49 State grants 166,134 0 0 298,776 0 464,910 133,267 C89 598,177 49
50 Iowa Department of Transportation 0 0 0 0 29,092 0 29,092 229,283 C89 258,375 50
51 Iowa Department of Natural Resources 375,900 0 0 0 0 0 375,900 0 C89 375,900 51
52 Iowa Department of Economic Development 0 0 0 0 0 0 0 0 C89 0 52
53 CEBA grants 0 0 0 0 0 0 0 0 C89 0 53
54 8,100 0 0 0 0 0 8,100 0 C89 8,100 54
55 10,426 0 0 59 0 0 10,485 0 10,485 55
56 66,172 0 0 0 0 0 66,172 0 66,172 56
57 0 0 0 0 0 0 0 0 0 57
58 0 0 0 0 0 0 0 0 0 58
59 01 0 0 0 0 0 01 0 0 59
60 Total state 626,732 5,755,518 0 59 327,868 0 6,710,177 362,550 7,072,727 60
61
...........................................................................................................
61
62 Local
.......................
rants and r ' :...:..
g eimbursements
62
63 County contributions 413,286 0 0 0 0 0 413,286 154,882 568,168 63
64 Library service 900 0 0 0 0 0 900 0 D89 900 64
65 Township contributions 0 0 0 0 0 0 0 0 D89 0 65
66 Fire/EMT service 191,097 0 0 0 1,190,390 0 1,381,487 0 D89 1,381,487 66
67 0 0 0 0 0 0 0 0 D89 0 67
68 0 0 0 0 0 0 0 0 1 0 68
69 0 0 0 0 0 0 0 0 0 69
70 Total local grants and reimbursements 605,283 0 0 0 1,190,390 0 1,795,673 154,882 1,950,555 70
71 TOTAL INTERGOVERNMENTAL(Sum of lines 33,60,and 70) 2,503,857 12,128,621 0 49,254 10,650,459 0 25,332,191 3,081,524 28,413,715 71
72 Section E-CHARGES FOR FEES AND SERVICE
72
73 Water 25,974 0 0 .0...
.........................................
0 0 25,974 7,123,151 A91 7,149,125 73
74 Sewer 0 0 0 0 0 0 0 9,735,379 A80 9,735,379 74
75 Electric 0 0 0 0 0 0 0 0 A92 0 75
76 Gas 0 0 0 0 0 0 0 0 A93 0 76
77 Parking 0 0 0 0 0 0 0 2,435,496 A60 2,435,496 77
78 Airport 2,931,7501 56,004 01 01 155,9481 0 3,143,702 0 A01 3,143,702 78
79 Landfill/garbage 01 0 01 01 01 0 0 3,812,074 A81 3,812,074 79
80 Hospital 01 0 01 01 01 0 0 0 A36 I0 80
Continued on next page Page 3 FORM F-66(IA-2)(5-8-2013)
�EVENUI AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque GAAP X�NON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line
No. (a)through(f)) (g)and(h)) No.
(a) (b) (c) (d) (e) (f) (g) h) (i)
in d
81
VI E Continued E C
81
Section E
-CHARG CHARGES FEES AND SER
82 Transit 0 0 0 0 0 0 0 269,635 A94 269,635 82
83 Cable TV 0 0 0 0 0 0 0 0 T15 0 83
84 Internet 0 0 0 0 0 0 0 0 A03 0 84
85 Telephone 0 0 0 0 0 0 0 0 A03 0 85
86 Housing authority 0 0 0 0 0 0 0 0 A50 0 86
87 Storm water 01 01 01 01 01 01 01 3,190,4721 A80 3,190,472 87
88 Other:
....................................................................... ...............................................................................
88
89 Nursing home 0 0 0 0 0 0 0 0 A89 0 89
90 Police service fees 18,120 0 0 0 0 0 18,120 0 A89 18,120 90
91 Prisoner care 0 0 0 0 0 0 0 0 A89 0 91
92 Fire service charges 0 0 0 0 0 0 0 - 0 A89 0 92
93 Ambulance charges 1,005,116 0 0 0 0 0 1,005,116 0 A89 1,005,116 93
94 Sidewalk street repair charges 13,186 10,962 0 0 0 0 24,148 0 A44 24,148 94
95 Housing and urban renewal charges 66,772 0 0 0 0 0 66,772 0 A50 66,772 95
96 River port and terminal fees 0 0 0 0 0 0 0 0 A87 0 96
97 Public scales 0 0 0 0 0 0 0 0 A89 0 97
98 Cemetery charges 0 0 0 0 0 0 0 0 A03 0 98
99 Library charges 97,664 0 0 0 0 0 97,664 7 A89 97,671 99
100 Park,recreation,and cultural charges 1,371,051 7,389 0 0 0 0 1,378,440 0 A61 1,378,440 100
101 Animal control charges 0 0 0 0 0 0 0 0 A89 0 101
102 Other charges-Specify 24,415 72 0 0 0 0 24,487 0 24,487 102
103 Salt 7,8021 11,454 0 0 0 0 19,256 153,934 173,190 103
104 TOTAL CHARGES FOR SERVICE 5,561,850 85,881 0 0 155,948 0 5,803,679 26,720,148 32,523,827 104
105
.. ...
.................................................................. ..•...•. ..•. ..•.•.•. ..•. ...: 105
......................................................................................................................... ... ..................................................................................................
106 Section F-SPECIAL ASSESSMENTS 44,1461 171,8031 01 01 01 01 215,949 0 601 215,949 106
107
Section G
-MISCELLANEOUS 107
0. 678 558 531214 U99 1209,772 108
.................................................................................................... ....
108 Contributions 590,704 10,108 74,352 0 3,394
109 Deposits and sales/fuel tax refunds 9,334 109,598 0 0 0 0 118,932 36,917 U99 155,849 109
110 Sale of property and merchandise 0 0 0 0 0 0 0 0 U11 0 110
111 Fines 538,146 100 0 0 0 0 538,246 589,033 U30 1,127,279 111
112 Internal service charges 493,075 0 0 0 0 0 493,075 4,665,054 NR 5,158,129 112
113 Other miscellaneous-Specify 54,797 122,027 0 0 41 0 176,865 12,360 189,225 113
114 12,918 0 0 0 46,803 01 59,721 206,245 1 265,966 114
115 47,777 416 0 0 0 0 48,193 55,593 103,786 115
116 490,144 135,203 0 - 0 13,079 0 638,426 637,183 1,275,609 116
117 0 01 0 0 0 0 0 761,821 761,821 117
118 DMASWA Budgeted Expenses 0 0 0 01 01 0 0 2,907,474 2,907,474 118
119 0 0 0 01 01 0 0 0 0 119
120 TOTAL MISCELLANEOUS 2,236,895 377,452 74,352 01 63,3171 01 2,752,016 10,402,894 13,154,910 120
Continued on next page Page 4 FORM F-66(IA-2)(6-11-2014)
EVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2014--Continuec CITY OF Dubuque ®GAAP XZNON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line
No. (a)through(f)) (g)and(h)) No.
(a) (b) (c) d) (e (f) (g)
TOTAL ALL REVENUES(Sum of lines 6,7, 15,16,22 (h) (i)
121 71, 104, 106,and 120) 50,393,129 19,268,298 9,500,950 168,439 15,283,843 5,429 94,620,088 40,335,317 1 134,955,405 121
122
122.......................................
:.:.:.:.:.:.:.:...:...:.:..:.:.:.:.:.:..:.:.:.:.:.:.:.:.:.:.:.:.:.:•:.:.:.:....:.:.:.:.:.:.:.....:..:•:•:•:•:.:...:.:.:..:.:.:.:.:.:.:.:..:_...:..••:•:•:.:.:...:.:.:..:.:..:.:....:.:••;•:.:_:...:.:.:.:.:.:.:.;.:.:.:.:..:.:.
123 Section H-OTHER FINANCING SOURCES 123
124 . Proceeds of capital asset sales 234,327 106,042 0 0 326,280 0 6 66,649 191,402 NR 858,051 124
125 Proceeds of long-term debt (Excluding TIF internal borrowing) 0 0 0 0 8,161,310 0 8,161,310 10,313,633 NR 18,474,943 125
126 Proceeds of anticipatory warrants or other short-term debt 0 0 0 0 0 0 0 0 A89 0 126
127 Regular transfers in and interfund loans 11,384,753 652,202:::::::::::::::::::::::::::: 1,305,181 1,038,835 0 14,380,971 3,693,210 18,074,181 127
128 Internal TIF loans and transfers in 191,867 0 6,186,155 0 0 6,378,022 0 6,378,022 128
129 0 0 0 0 0 0 0 0 0 129
130 0 0 0 0 0 0 0 0 0 130
131 TOTAL OTHER FINANCING SOURCES 11,810,947 758,244 0 7,491,336 9,526,425 0 29,586,952 14,198,245 43,785,197 131
TOTAL REVENUES except for beginning balances
132 (Sum of lines 121 and 131) 62,204,076 20,026,542 9,500,950 7,659,775 24,810,268 5,429 124,207,040 54,533,562 178,740,602 132
133 :.:....:.:.:.:.:.:.:.:.:....:.:.:.:.:.:.:...:.:.:.:.:.:.:.:.:....:...:....:.:.....:.:.:.....:.:....:..:.....:........:..:.:.:..:...:............:.:.::::::: ::•:::::.............
..•.. •. .......... :.. •.•. •..•: 133
.. ..... .. ................. .......
134 Beginning fund balance July 1,2013 11,069,582 3,523,816 4,813,043 124,919 29,779,287 64,096 49,374,743 20,065,451 69,440,194 134
13 5 ............. ....... ............
..............................................................................................................
135
TOTAL REVENUES AND OTHER FINANCING SOURCES (Sum
136 of lines 132 and 134) 73,273,658 23,550,358 14,313,993 7,784,694 54,589,555 69,525 173,581,783 74,599,013 1 248,180,796 136
137
137
138
138
139
139
140
140
141
141
142 2
4
1
143
143
144
144
145
145
146
146
147
147
148
148
149
149
150
150
151
15152
152 1
153
153
154
154
155
155
156
156
157
157
158
158
1
59 >
159
Continued on next page Page 5 FORM F-66(IA-2)(6-11-2014)
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2014 CITY OF Dubuque ®GAAP ElNON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line
No. (a)through(f)) col.(g)) No.
(a) (b) (c) (d) (e) f) (g (h) (i)
1 Section A—PUBLIC SAFETY
............................................
1
2 Police department/Crime prevention—Current operation 13,401,163 0 0 0 0 0 13,401,163 :::::::: E62 13,401,163 2
3 Purchase of land and equipment 336,175 0 0 0 0 0 336,175 :':"5:':':'. :':':':-'-'.'::> G62 336,175 3
4 Construction 0 0 0 0 0 0F62 F62 0 4
5 1,lail—Current operation 0 0 0 0 0 0 0:.... E04 0 5
6 Purchase of land and equipment 0 0 0 0 0 0 0 : G04 0 6
`
7 Construction 0 0 0 0 0 0 0 :::::::::::: :•:::::::: :::::::: F04 0 7
8 Emergency management—Current operation 1,319,156 0 0 0 0 0 1,319,156:::::::::::::`::::::?:>:>: E89 1,319,156 8
9 Purchase of land and equipment 5,715 0 0 0 0 0 5,715:'* > :>::::::::::::> G89 5,715 9
10 Flood control—Current operation 223,293 0 0 0 0 0 223,293:.*..,.*.,.,.,.,..,..,.,.-,.-.-.-.-.-.:::::: E59 223,293 10
11 Purchase of land and equipment 0 0 0 0 0 0 0 : >:: ;:::? ::>:: G59 0 11
12 Construction 0 0 0 0 0 0 0:::: :::::: ::::::::::::: ::: F59 0 12
...................
13 Fire department—Current operation 8,566,014 0 0 0 0 0 8,566,014;::::: E24 8,566,014 13
14 Purchase of land and equipment 69,040 0 0 0 0 0 69,040 :::>:::>::::::::: G24 69,040 14
15 Construction 0 0 0 0 0 0 0 ::::::: :::: :: ;::: ::<;::::::: F24 0 15
16 Ambulance—Current operation 1,672,321 0 0 0 0 0 1,672,321 ::::::::::::::::::::>:>:<:::: E32 1,672,321 16
;»>:::::::
17 Purchase of land and equipment 630 0 0 0 0 0 630 :...::::::::::: : G32 630 17
18 Building inspections—Current operation 911,583 0 0 0 0 0 911,583:::::::: E66_ 911,583 18
19 Purchase of land and equipment 0 0 0 0 0 0 0 ::: G66 0 19
20 Construction 0 0 0 0 0 0 0:::;::::::::::::::::::: ::::: F66 0 20
.....................
21 Miscellaneous protective services—Current operation 0 0 0 0 0 0 0:.: E66 0 21
22 Purchase of land and equipment 0 0 0 0 0 0 0:::::::: G66 0 22
`
23 Construction 0 0 0 0 0 0 0 :::>.:::::::::::::::::::::::::: F66 0 23
..................
24 Animal control—Current operation 273,879 0 0 0 0 0 273,879 ....:...:...:.: E32 273,879 24
25 Purchase of land and equipment 375 0 0 0 0 0 375 » >::>:::::: ::::::::::: G32 375 25
26 Construction 0 0 0 0 0 0 0 ::::::: F32 0 26
27 Other public safety—Current operation 0 0 0 0 0 0 0 : ..E89 0 27
28 Purchase of land and equipment 0 0 0 0 0 0 0 .. .....::::....:.. . G89 0 28
30 0 0 0 0 0 0 0 : 0 30
31 0 0 0 0 0 0 0 :::::: >::::::::::: ::::: 0 31
....................
32 0 0 0 0 0 0 0 ':::::::::::::::::::::::::::::': 0 32
33 0 0 0 0 0 0 0 ::: 0 33
34 1 0 0 0 0 0 0 0 »: ......:::::::.... 0 34
35 0 0 0 0 0 0 0 ::::::»»»>:::»:::;:> 0 35
36 0 0 0 0 0 0 0 .... >»;:>.»:::::::: 0 36
0 37
38 0 0 0 0 0 0 0 ::: 0 38
39 0 0 0 0 01 00 ::: <::::::::::::: 0 39
40 TOTAL PUBLIC SAFETY 26,779,344 0 0 0 01 0 26,779,344.-'-*-'-'-'-'-'-'-*. 26,779,344 40
Continued on next page Page 6 FORM F-66(IA-2)(6-11-2014)
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque GAAP X®NON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
IN
e Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line
o. (a)through(f)) col.(g)) No.
(a) (b) (c) (d) (e) (f) (g) (h) (i)
41 Section B—PUBLIC WORKS
41
42 Roads bridges, —
.•...... . .. . ..... .
dges,sidewalks Current operation 1,126,773 3,030,464 0 0 0 0 4,157,237::::... E44 4,157,237 42
43 Purchase of land and equipment 17,921 272,919 0 0 0 0 290,840 G44 290,840 43
44 Construction 0 0 0 0 0 0 0: >:: F44 0 44
45 Parking meter and off-street—Current operation 0 0 0 0 0 0 0 E60 0 45
46 Purchase of land and equipment 0 0 0 0 0 0 0 660 0 46
47 Construction 0 0 0 0 0 0 0%:'?*>:'':"'**"""::,:::: F60 0 47
48 Street lighting—Current operation 816,900 0 0 0 0 0 816,900:::::::: E44 816,900 48
49 Traffic control safety—Current operation 26,756 0 0 0 0 0 26,756: E44 26,756 49
50 Purchase of land and equipment 0 0 0 0 0 0 0 : G44 0 50
51 Construction 0 0 0 0 0 0 0 : F44 0 51
52 Snow removal—Current operation 0 1,474,598 0 0 0 0 1,474,598 E44 1,474,598 52
53 Purchase of land and equipment 0 35,200 0 0 0 0 35,200:::::::;: G44 35,200 53
54 Highway engineering—Current operation 0 0 0 0 0 0 0: E44 054
55 Purchase of land and equipment 0 0 0 0 0 0 0 >::»::>:::::> G44 0 55
56 Construction 0 0 0 0 0 0 0 : F44 0 56
57 Street cleaning—Current operation 0 709,057 0 0 0 0 709,057 E81 709,057 57
58 Purchase of land and equipment 0 960 0 0 0 0 960': .... G81 960 58
59 Airport(if not an enterprise)—Current operation 4,232,489 0 0 0 0 0 4,232,489: E01 4,232,489 59
60 Purchase of land and equipment 27,568 0 0 0 0 0 27,568 >:::::: G01 27,568 60
61 Construction 0 0 0 0 0 0 0 : F01 0 61
62 Garbage(if not an enterprise)—Current operation 0 0 0 0 0 0 0 >:::;: E81 0 62
63 Purchase of land and equipment 0 0 0 0 0 0 0 G81 0 63
64 Construction 0 0 0 0 0 0 0:'>::»»>:>:»:»>: F81 0 64
65 Other public works—Current operation 332,327 0 0 0 0 0 332,327 E89 332,327 65
66 Purchase of land and equipment 0 0 0 0 0 0 0 : G89 0 66
67 Construction 0 0 0 0 0 0 0 : F89 0 67
68 0 0 0 0 0 0 0 : 0 68
69 0 0 0 0 0 0 0: 0 69
70 0 0 0 0 0 0 0: 0 70
71 0 0 0 0 0 0 0::::: 0 71
72 0 0 0 0 0 0 0 : 0 72
73 0 0 0 0 0 0 0:: 0 73
74 0 0 0 0 0 0 0: 0 74
75 0 0 0 0 0 0 0:.::::: :::::::::::::::::::::::::::: 0 75
76 0 0 0 0 0 0 0: 0 76
77 0 0 0 0 0 0 0 : >:::::>::;>:: 0 77
78 0 0 0 0 0 0 0 : >::::::::::>:::: 0 78
79 1 0 0 0 0 0 00 : >:::»: 0 79
80 TOTAL PUBLIC WORKS 6,580,734 5,523,198 0 0 0 0 12,103,932:.-:-:-:-: 12,103,932 80
Continued on next page Page 7 FORM F-66(IA-2)(6-11-2014)
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque GAAP X❑NON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
IN
e Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line
. (a)through(f)) Col.(g)) No.
(a) (b) (c) (d) (e) (f) (g) (h) (i)
8181 Section C—HEALTH AN SOCIAL SERVICES
82 Welfare assistance—Current operation 0 0 0 0 0 0 0 E79 0 82
83 Purchase of land and equipment 0 0 0 0 0 0 0 ': :::`•:`•:`•:: ::::: >: G79 0 83
84 City hospital—Current operation 0 0 0 0 0 0 0 :::::::.:..:::::::::::::::::::::... E36 0 84
85 Purchase of land and equipment 0 0 0 0 0 0 0 ..::.: .. ..: G36 0 85
86 Construction 0 0 0 0 0 0 0::;::::: F36 0 86
87 Payments to private hospitals—Current operation 0 0 0 0 0 0 0:.'•:`....:::::::....:.:.:::::... E36 0 87
88 Health regulation and inspections—Current operation 397,128 29,918 0 0 0 0 427,046 :>: >:`•: :: E32 427,046 88
89 Purchase of land and equipment 15,725 0 0 0 0 0 15,725:; >:::::::»::>:::<: G32 15,725 89
90 Construction 0 0 0 0 0 0 0 :< ........ > ::.. F32 0 90
>
91 Water,air,and mosquito control—Current operation 0 0 0 0 0 0 0 :::::::::::::::::::::: :::>: E32 0 91
92 Purchase of land and equipment 0 0 0 0 0 0 0.. ..... G32 0 92
> »>
93 Construction 0 0 0 0 0 0 0 :::: ::: : :: F32 0 93
94 Community mental health—Current operation 0 0 0 0 0 0 0 :::::;:: E32 0 94
95 Purchase of land and equipment 0 0 0 0 0 0 0 :?::»::: ;::::::»»: G32 0 95
96 Construction 0 0 0 0 0 0 0 :::: ::::: :> :: F32 0 96
97 Other health and social services—Current operation 608,491 15,551 0 0 0 0 624,042 ::: »:>:::: E79 624,042 97
98 Purchase of land and equipment 4,033 0 0 0 0 0 4,033::"""""*'*'*"'..'.'.."..'.""*"*.:::::5:....:.:.: G79 4,033 98
99 Construction 0 0 0 0 0 0 0: .....: > :........ F79 0 99
100 0 0 0 0 0 0 0 :::::::::::`::::':`::::::::::::::: 0 100
...................
101 0 0 R 0 0 0 0 0 : >:::::;:: 0 101
102 0 0 0 0 0 01 0 ::::....:........'..... 0 102
103 TOTAL HEALTH AND SOCIAL SERVICES 1,025,377 45,469 0 0 01 0 1,070,846:::::::: 1,070,846 103
................X.
....................
1
04
104
1
05
105
1106
106
107
107
108
108
1
109
09
110
110
111
111
T112 2
112
1
113
13
1
114
1 4
1
115
15
1
116
16
117
117
118
118
119
119
120
120
Continued on next page Page 8 FORM F-66(IA-2)(6-11-2014)
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque ®GAAP ElNON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
IN
e Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line
• (a)through(f)) col.(g)) No.
(a) (b) (c) (d) (e) (f) (g) (h) (i)
121 Section D—CULTURE AND RECREATION
121
.............. .
122 Libra ryservice —
.... .... . ....... ..... .........
Current operation 3,123,882 103,838 0 0 0 0 3,227,720 E52 3,227,720 122
123 Purchase of land and equipment 22,370 127 0 0 0 0 22,497 :::::;:: G52 22,497 123
124 Construction 0 0 0 0 0 0 0 : F52 0 124
125 Museum, band,theater—Current operation 0 0 0 0 0 0 : E61 0 125
126 Purchase of land and equipment 0 0 0 0 0 0 0 »::?>:::»::::: G 6 1 0 126
127 Parks—Current operation 3,108,274 0 0 0 337 3,108,611 E61 3,108,611 127
128 Purchase of land and equipment 273,850 0 0 0 0 0 273,850 G61 273,850 128
129 Construction 0 - 0 0 0 0 0 0 ::::: »:::: F61 0 129
130 Recreation—Current operation 2,916,954 127,103 0 0 0 0 3,044,057 : E61 3,044,057 130
131 Purchase of land and equipment 88,651 0 0 0 0 0 88,651 : G61 88,651 131
132 Construction 0 0 0 0 0 0 0 :::::::: F61 0 132
133 Cemetery—Current operation 0 0 0 0 0 0 0 E03 0 133
134 Purchase of land and equipment 0 0 0 0 0 0 0 G03 0 134
135 Community center,zoo, marina, and auditorium 1,201,443 0 0 0 0 0 1,201,443 E61 1,201,443 135
136 Other culture and recreation 286,053 0 0 0 0 0 286,053 :;:::::: E61 286,053 136
137 Purchase of land and equipment 0 0 0 0 0 0 0 : G61 0 137
138 Construction 0 0 0 0 0 0 0 «"::`<:::::":: F61 0 138
...................
....................
...................
....................
139 TOTAL CULTURE AND RECREATION 11,021,477 231,068 0 0 0 337 11,252,882 :::::::: 11,252,882 139
140
Section E—
COMMUNITY AND ECONOMIC DEVELOPMENT
140
141 Community beautification—Current operation 48,475 73,409 0 0 0 0 121,884 :::::::; E89 121,884 141
142 Purchase of land and equipment 0 0 0 0 0 0 0 : G89 0 142
143 Economic development—Current operation 1,950,792 122,953 0 0 0 0 2,073,745 : E89 2,073,745 143
144 Purchase of land and equipment 223 0 0 0 0 0 223 >::>:::»:::: G89 223 144
145 Housing and urban renewal—Current operation 761,657 5,511,415 0 0 0 0 6,273,072 E50 6,273,072 145
146 Purchase of land and equipment 20,818 95,122 0 0 0 0 115,940 G50 115,940 146
147 Construction 0 0 0 0 0 0 0 :::::::: F50 0 147
148 Planning and zoning—Current operation 769,250 0 0 0 0 0 769,250 : >:::>:::::: E29 769,250 148
149 Purchase of land and equipment 2,924 0 0 0 0 0 2,924 > :::::: ::» :>:: G29 '2,924 149
150 Other community and economic development—Current operation 0 0 0 0 0 0 0 *.'.'.'. E89 0 150
151 Purchase of land and equipment 0 0 0 0 0 0 0 >:>:::::::::::: G89 0 151
152 Construction 0 0 0 0 0 0 0 »::::::>:;::::; F89 0 152
153 TIF Rebates 0 0 3,359,929 0 0 0 3,359,929 :;:;:::: E89 3,359,929 153
154 TOTAL COMMUNITY AND ECONOMIC DEVELOPMENT 3,554,1391 5,802,899 3,359,929 0 0 0 12,716,967 12,716,967 154
155
1
TIF Rebates P are expended ded out of the 55
p
TIF S ecial
156
156
Revenue Fund withinth
e Community t and Economic
Development
ram's activity nt program's
157
t it "Other"
158
p p 9
Y
r
158
Continued on next page Page 9 FORM F-66(IA-2)(6-11-2014)
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque GAAP X❑NON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line
No. (a)through(f)) _ col.(g)) No.
(a) (b) (c) d) (e) (f) (g) (h) (i)
159
159 Section F GENERAL GOVERNMENT
160 Mayor,council and city manager—Current operation 2,196,703 519,136 0 0 0 0 2,715,839 E29 2,715,839 160
161 Purchase of land and equipment 8,753 6,599 0 0 0 0 15,352 :;:::;: G29 15,352 161
162 Clerk,Treasurer,financial administration—Current operation 2,110,366 0 0 0 0 0 2,110,366 : E23 2,110,366 162
163 Purchase of land and equipment 2,645 0 0 0 0 0 2,645 ;:::::: G23 2,645 163
164 Elections—Current operation 0 0 0 0 0 0 0 E89 0 164
165 Purchase of land and equipment 0 0 0 0 0 0 0 :;:.:.: G89 0 165
166 Legal services and city attorney—Current operation 868,373 0 0 0 0 0 868,373 : E25 868,373 166
167 Purchase of land and equipment 0 0 0 0 0 0 0 .:.:.:.:.:.:.:.:.:`;:.:;:;:;':;:;:.: G25 0 167
168 City hall and general buildings—Current operation 673,072 6,832 0 0 0 0 679,904 E31 679,904 168
169 Purchase of land and equipment 978 146 0 0 0 0 1,124 >:::>:::»»::> G31 1,124 169
170 Construction 0 0 0 0 0 0 0 ;:::::: F31 0 170
..................
171 Tort liability—Current operation 1,097,384 16,889 0 0 0 0 1,114,273 ....»: E89 1,114,273 171
172 Other general government—Current operation 5,506 0 0 0 0 0 5,506 :.:::::.:.:.:.:.:.:.:.:...:.:.:.:.:: E89 5,506 172
173 Purchase of land and equipment 0 0 0 0 0 0 0 : >;::::;: G89 0 173
174 0 0 0 0 0 0 0 .:.::::.::.:::.:.::.:.:.:.::: 0 174
...................
175 0 0 0 0 0 0 0 ::>::::::::::>:::>:: 0 175
..
176 TOTAL GENERAL GOVERNMENT 6,963,780 549,602 0 0 0 0 7,513,382 :.:.:::.::: :::::::::::::::::::: 7,513,382 176
...................
...................
177 Section G—DEBT SERVICE 187,488 0 0 7,648,625 0 0 7,836,113 ::::: 7,836,113 177
178 0 0 0 0 0 0 0 "':.:.::.:.:.:.':.:.:.:.:.:.:.' 0 178
179 0 0 0 0 0 0 0 ::.:.:.::.:::.:.:.:::>:.:,:.:.: 0 179
180 0 0 0 0 0 0 0 >:::»»>::: 0 180
181 0 0 0 0 0 0 0 :.:.:...:..:.:.:...:.:.:..':.:.: 0 181
182 TOTAL DEBT SERVICE 187,488 0 0 7,648,6251 0 01 7,836,113 :;::::':.:::...:.::.::..:::: 7,836,113 182
...................
183 Sectionn H—REGULAR CAPITAL PROJECTS
Specify
0 183
184 4,890,893 1,490,389 0 0 14,628,792 0 21,010,074 ::.:.:.:.:::::::::::::: 21,010,074 184
185 0 0 0 0 0 0 0 ::::::>::.:.':.:.:.::.>::.::.:: 0 185
186 0 0 0 0 0 0 0 ..'•' 0 186
187 Subtotal Regular Capital Projects 4,890,893 1,490,389 0 0 14,628,792 0 21,010,074 21,010,074 187
188
TIF CAPITAL PROJECTS
— SPecifY
..... 0 188
........................
189 0 0 0 5,015,927 0 5,015,927 .:;:;:: 5,015,927 189
190 0 0 0 0 0 0 0 ;> 0 190
191 0 0 0 0 _0 0 0 .':.:`.:.:.:.:.:.:.:.:.::.::.:.:.:: 0 191
192 Subtotal TIF Capital Projects 0 0 0 0 5,015,927 0 5,015,927 .:.:.:.:.:.::.:::::::::::: 5,015,927 192
.
193 TOTAL CAPITAL PROJECTS 4,890,893 1,490,389 0 0 19,644,719 0 26,026,001 .:: 26,026,001 193
...................
...................
...................
194 TOTAL GOVERNMENTAL ACTIVITIES EXPENDITURES 61,003,232 13,642,625 3,359,929 7,648,625 19,644,719 337 105,299,467 :::;:: 105,299,467 194
1
195
195 (Sum o lines 80
03 3 1 54176893
196
196
Continued on next page Page 10 FORM F-66(IA-2)(6-11-2014)
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque 11 GAAP X0NON-GAAP = CASH BASIS
Total current
TIF governmental GRAND TOTAL
Line Item description General Special revenue Special revenue Debt service Capital projects Permanent Fund (Sum of cols. Proprietary Code (Sum of Line
No. (a)through(f)) col.(h)) No.
(a) (b c) (d) (e) f) (g) (h (i)
197 Section I—BUSINESS TYPE P ACTIVITIES
1
97
198 Water—Current operation
. .........................................................................................................................
4,615,456 E91 4,615,456 198
199 Purchase of land and equipment 62,021 G91 62,021 199
200
Construction t uction
F91 0 200
201 S —
ewer and sewage disposal
Current operation
9
p
E
4,961,178 80 4,961,178 201
202
Purchase r hase o
f land and equipment
58 270 G80 5 2
8 70 202
203 Construction on
72,196 F80
72,196 203
2 —
04 Ele r'
ct is Current operation
0 E92 9 0 204
205
Purchase of land
and equipment ment
q p
2
0 G9 0 205
206
Construction
0 F92 2
0 06
207 —
Gas Utility t it Current operation Y
p
0 E93
0 207
208 Purchase of land and equipment
0 G93 0 208
209
Construction
0 F93 0 209
210 Pa —
rkin
Current t o era ion
9
U
p
t
1,683,822 E60 1,683,822
210
211
Purchase of
land and equipment
27,793 G60 27,793 793 211
212
Construction ton
0 F60 0 212
213 Air —
ort Current p
u rent o
P
eration
0 E01
0 213
214
Purchase of land and equipment ul ment
q p
0 G01
0 214
215
Co
nstruction
F
0 01 0 215
21 —
6 Landfill/Garbage I/Garbs
e Current operation
9
5,334,620 E81 5,334,620
216
217
Purchase of land and equipment ment
q P
6 296 G81
4 46,296 217
218
Construction t uction
229 324 F81 229,324 2i8
219 —
Hospital al
t Current operation
p
E
0 36
0 219
220
Purchase of land and equipment
0 G36
0 220
221
Construction t uction
0 F36
0 221
222 Transit—
Current operation p
32 3 E
6 741 94 3 263 741 2
2 2
223
Purchase of
land and equipment
33,567 G94 33,567 567 223
224
Construction io
t n
1,440,249 F94 1,440,249 249 224
225 Cable TV telephone, Internet—Current P
r ent o eration
p
E03
0 0 225
226
Purchase of land and equipment ment
q P
0
O G03 0 2
2 6
22 —
7 Housing authority
Curren
9
Y
Current operation
E
0 50
0 227
228
Purchase of land an equipment d ul merit
q P
0 G50
0 228
229
Construction
0 F50
0 229
230 S —
torm
water
Curren operation eration
p
440,712 E80
440,712 230
231
Purchase
of land and equipment
58,641
G80 58,641
231
232
Construction
F80 0 232
23 ................................ ..........•..•. .............................:....... ..............
3
233
234
2
34
235
235
236
236
Continued on next page Page 11 FORM F-66(IA-2)(6-11-2014)
EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2014--Continued CITY OF Dubuque GAAP X❑NON-GAAP = CASH BASIS
Total
TIF special governmental GRAND TOTAL
Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line
No. (a)through(f)) (g)and(h)) No.
(a) (b) c (d) (e) (f) (g) (h) (i)
E S TYPE ACTIVITIES—Cont.
237
237 Section I BUSINESS
238 Other business type—Current operation 162,405 E89
162,405
238
239 Purchase of land and equipment G89 0 239
240 Construction
670,9011
F89
670,901
240
241
241
9
242242Enterprise Debt Service , ,
243Enterprise
20 919565
Capital Projects'ects
20,919,565 243
p
nt p J
244
Enterprise rise TIF Capital Projects
0 244
......................................................................................................
.......
i e
245
245
Internal service
funds Specify Y
......................................................................................................................... ..•.•.•.
246 Engineering
2,309,531 2,309,531 246
247 Gar
a9e Services
261
2,614,392
2,614,392 247
9
248 General services
13,369 13,369 248
249
0
0
249
250
0
0
250
251 TOTAU
L B SINESS TYPE ACTIVITIES
58,"089,787
58,089,787 251
252
252
5 ...........................................................................................
253 TOTAL EXPENDITURES (Sum of lines 194 and 251) 61,003,2321 13,642,625 3,359,929 7,648,625 19,644,719 337 105,299,467 58,089,787 163,389,254 253
Section J—OTHER FINANCING USES INCLUDING
E >
254
TRANSF RS OUT NE 254
255 Regular transfers out 4,718,518 5,834,853 :::;:::::::::: 108,976 2,092,136 0 12,754,483 5,319,698 18,074,181 255
256 Internal TIF loans/repayments and transfers out 0 0 6,378,022 0 0 0 6,378,022 0 6,378,022 256
257 0 0 0 0 0 0 0 0 0 257
258 TOTAL OTHER FINANCING USES 4,718,518 5,834,853 6,378,022 108,976 2,092,136 0 19,132,505 5,319,698 24,452,203 258
TOTAL EXPENDITURES AND OTHER FINANCING USES
259 Sum of lines 253 and 258 65,721,7501 19,477,4781 9,737,9511 7,757,6011 21,736,8551 337 124,431,9721 63,409,4851 187,841,457 259
260
260
261 Ending fund balance alance June 30 2014:
261
<
262 Governmental: 262
263 Nonspendable 0 0 0 0 0 23,514 23,514 23,514 263
264 Restricted 4,072,880 4,576,042 27,093 22,875,156 45,674 31,596,845 : 31,596,845 264
265 Committed 0 0 0 0 9,977,544 0 9,977,544 ::::::; 9,977,544 265
266 Assigned 3,119,436 0 0 0 0 0 3,119,436 =:=:':':= := :=:::= =:=: 3,119,436 266
267 Unassigned 4,432,472 0 0 0 0 0 4,432,472 »> : 4,432,472 267
268 Total Governmental 7,551,908 4,072,880 4,576,042 27,093 32,852,700 69,188 49,149,811 : 49,149,811 268
269 Proprietary
11 189 528 11,189,528 269
p rY
................................................... ..........................................
270 Total ending fund balance June 30,2014 7,551,908 4,072,880 4,576,042 27,093 32,852,700 69,188 49,149,8111 11,189,5281 1 60,339,339 270
271 1 TOTAL REQUIREMENTS (Sum of lines 259 and 270) 1 73,273,658 23,550,358 14,313,993 7,784,694 54,589,555 69,525 173.581.7831 74,599,0131 1 248,180,796 271
27
2
27
2
Continued on next page Page 12 FORM F-66(IA-2)(6-11-2014)
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 Purpose E$ .
paid
local governments e
7 Correction...............M05 $ 0 Highways....... 0
Health.................... M32 0 All other......... 0
Highways................M44 0
Transit subsidies......M94 0
Libraries................. M52 0
Police protection...... M62 0
Sewerage...............M80 0
Sanitation............... M81 0
All other..................M89 $ 0
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.
Amount-Omit cents
zoo
Total salaries and wages paid.................................................................................................... $ 39,772,064
DEBT OUTSTANDING,ISSUED,AND RETIRED
A. Long-term debt Debt during the fiscal year Debt Outstanding JUNE 30,2014
Debt
outstanding Interest paid
JULY 1, Issued Retired General TIF Revenue Other this year
Purpose 2013 obligation revenue
a b c d e f h
19U 29U 39U 49U 49U 49U 49U 191
1. Water utility $ 6,240 000$ 7190,000$ 270,000$ 0$ 0$ 13,160,00( $ 0$ 229,292
19U 29U 39U 49U 49U 49U 49U 189
2. Sewer utility 0 0 0 0 0 0 0 0
19U 29U 39U 49U 49U 49U 192
3. Electric utility 0 0 0 0 0 0 0 0
19U 29U 39U 49U 49U 49U 193
4. Gas utility 0 0 0 0 0 0 0 0
19U 29U 39U 49U 49U 49U 194
5. Transit-bus 0 0 0 0 0 0 0 0
6. Industrial 19T 24T 34T 44T 44T 189
Revenue 0 0 0 0 0 0 0 0
7. Mortgage 19T 24T 34T 44T 44T 189
revenue 0 0 0 0 0 0 0 0
19U 29U 39U 49U 49U 49U 49U 189
8. TIF revenue 23,378,238 0 578,841 22,799,397 0 1,745,905
Other-Specify 19U 29U 39U 49U 49U 49U 49U 189
GO Bonds 19U 29U 39U 49U 49U 49U 49U 189
10. 91 105 000 0 6,119,997 84,985,003 0 0 3,034,467
IFA 19U 29U 39U 49U 49U 49U 49U 189
11. 4,500,000 0 0 0 4,500,000 135,000
SRF 19U 29U 39U 49U 49U 49U 49U 189
12. 75,414,173 10 318,778 2,808,000 0 0 82 924,949 0 1,850,981
Loans& 19U 29U 39U 49U 49U 49U 49U 189
18,Purchase 1,447875 0 120,185 0 0 1,327690 15,181
19U 29U 39U 49U 49U 49U 49U 189
14. 0 0 0 0 0 0
Total long-term
debt 202,085,2861 17,508,7781 9,897,0231 84,985,003 22,799,397 96,084,949 5,827,690 7,010,826
B. Short-term debt Amount-Omit cents
61V
Outstanding as of JULY 1, 2013 $ 0
64V
Outstanding as of JUNE 30,2014 $ 0
DEBT LIMITATION FOR GENERAL OBLIGATION BONDS Amount-Omit cents
Click to visit DOM Valuation WEBSITE.100%VAL BY INDIVIDUAL LEVY AUTHORITY
Actual valuation--January 1, 2012 3,667,733,729 x.05=$ 183,386,686
CASH AND INVESTMENT ASSETS AS OF JUNE 30,2014
Amount-Omit cents
Type of asset Bond and Bond construction Pension/retirement all other funds Total
interest funds funds funds funds
a b c d 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.
$ 0 $ 35,220,959 0 34,719,580 69,940,539
REMARKS IV98
Total cash and investment reflects actual cash balance less accrued payroll expenses$189,748. These expenses are reflect in the expenses for FY14,but are not a cash
transaction.
The City budgets for landfill operations that are funds reimbursed by the component unit Dubuque Metropolitan Area Solid Waste Agency(DMASWA). The difference
between the total DMASWA expenses paid$3,066,103 and revenue receipted$158,629 is reflected as other miscellaneous revenue$2,907,474.Reimbursement is made
in fiscal year 2015. These are transfers between funds and does not affect cash balances.
FORM F-66(IA-2)(6-11-2014) Page 13
ERROR/REVIEW FLAGS LISTING PAGE
ERROR OR REVIEW FLAGS LISTED ON THIS PAGE ARE IN RED
PLEASE CORRECT ALL ERRORS DISPLAYED IN ORDER TO PREVENT THE
REPORT FROM BEING RETURNED FOR CORRECTION.
(1) City Name
2 GAAP or NON-GAAP Report Basis
3) Beginning Fund Balance
(4) Ending Fund Balance Budget
(5) Ending Fund Balance/Cash and Investment Assets Comparison(Applicable to NON-GAAP Only)
(6) Transfers In/Transfers Out Comparisons
(7) Salaries and Wages
(8) Cash and Investments
INSTRUCTIONS FOR ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2014
The Office of Auditor of State and the United States Census Bureau have developed this
cooperative financial reporting form for use by Iowa cities.This form replaces Census Bureau
annual finance reporting form F-28.The city is required to electronically file the annual financial
report with the Auditor of State by December 1,2014. In addition,the city is required to mail a
signed copy of page one and the proof of publication to the Auditor of State.
This report reflects the revised Uniform Chart of Accounts for City Governments in Iowa as of
September 25,2002. Because these forms have been designed to coincide with the budget forms,
and they are to be prepared in the same manner as the budget forms,we have not provided line-by-
line instructions.The instructions for preparation of the City budget for the year ended June 30,2014
provide guidance on the types of city activities to be included in each of the fund types, and also
provide descriptions and examples of the proper reporting categories for specific items. If you have
questions on where specific items are to be reported,the budget instructions should be helpful to
you. However,the following specific instructions should be noted.
GENERAL INSTRUCTIONS
a. The financial activity of all city operations or departments including departments with separately
maintained records and/or utilities that budget separately from the city should be included in the
Annual Financial Report.Also, include the financial transactions of the following agencies if they are
operative in your city:airport commissions(single-city);housing authorities with ex officio boards;
revitalization areas; urban renewal agencies;library board and telecommunications utilities.
b. If you budgeted on the basis of U.S.generally accepted accounting principles(GAAP),the
Annual Financial Report should be completed on that basis. If you budgeted on a NON-GAAP basis,
usually on the basis of cash receipts and disbursements,the Annual Financial Report should be
prepared on that basis. Be sure to mark on the form which basis is used.
c. Cities are required to use the Excel spreadsheet provided by the Office of Auditor of State.
Please be sure to complete all sections of the AFR(Part I through Part VII).All spreadsheet
cells where data may be entered(input cells)are highlighted in yellow. Non-highlighted cells
containing formulas are password protected and therefore,cannot be changed. If you have an
item that is not already identified on the form, include the item in the applicable area of each section.
d. If different funds or sections of the report are developed on a different basis of accounting or
different reporting period,this should be disclosed in the report. It is not necessary to convert data to
the same basis of accounting or to the same reporting period. Identify funds or sections and
differences in reporting.
e. Investment activity,such as purchase and redemption of CDs or transfers between checking and
savings accounts,should not be reported as receipts,disbursements,or transfers.These types of
transactions merely exchange one type of asset for another and do not affect the city's fund
balances.
f. All Tax Increment Financing revenue should be reported in the"Special Revenue Fund, Urban
Renewal Tax Revenue Account"(SRF-URTR)in accordance with Chapter 403.19(2)of the Code of
Iowa. Disbursements should also be recorded in the SRF-URTR account for most disbursements,
including payment of principal and interest on TIF revenue debt issued in accordance with Chapter
403.9 of the Code of Iowa. If the City has general obligation debt which is payable from TIF
collections,the City should record the revenue in the SRF-URTR account and transfer to the Debt
Service Fund in accordance with Chapter 384.4 of the Code of Iowa for payment of the debt.
Transfers from the SRF-URTR account to the Capital Projects Fund would also be appropriate for
capital projects pursuant to a construction contract or other commitment.TIF revenue debt should
be recorded separately from other revenue debt and should include developer agreements and
interfund loans."TIF special revenue"activity should be reported in column(c)on pages 2-12
consistent with the certified budget.
g. All city pension payments should be included as direct expenditures.Where possible these
payments should be included with the function being reported i.e., police,fire, etc.Exclude any
payments to city administered and operated retirement systems.
h. Part I,Utility Franchise Tax—If your city imposes a tax on the gross receipts of private utility
companies, report the proceeds of that tax here.These fees,established in accordance with
Chapter 364.2 of the Code of Iowa, include systems for electric light and power, heating,telephone,
telegraph,cable television,district telegraph and alarm, motor bus,trolley bus,street railway or
other public transit,waterworks,and gasworks.Do not include the proceeds of the State sales tax
on the receipts of the city-owned public utilities that your city collects and remits to the State.
i. Part II,Section E, Community and Economic Development—All disbursements for economic
development should be reported in the Community and Economic Development function,
regardless of the purpose of the economic development.
j. Parts II and V, Debt service—Governmental funds disbursements for debt service should be
reported at the appropriate line in part ll. Report at the debt service line your disbursements for
debt principal retired, interest paid, paying agent's fees,and other costs of administering your city's
debt. Debt includes bonds, notes, pledge orders,anticipatory and stamped warrants,etc. In part V of
the form,entitled Debt Outstanding, Issued,and Retired, repeat from part II the amount of
principal retired for the various types of debt issued and the amounts of interest paid for the various
types of debt issued. Enterprise funds disbursements for debt service should be reported as
Business type activities, under"Proprietary,"Column(h)of the AFR form.
k. Part II,Section I—Internal Service Funds—Budgeted and non-budgeted service funds(ISF).
In accordance with the Chapter 384.20 of the Code of Iowa,all expenditures must be budgeted in
one of the nine budgetary functions.A transfer from an operating fund to an Internal Service Fund
does not satisfy this statutory requirement.
Cities that budget ISF transactions in the ISF should include the receipts/revenues,
disbursements/expenses and balances under"Proprietary,"Column(h)of the AFR form.
Cities that budget the contributions from operating funds(as expenditures/disbursements at the time
of the contribution to the ISF),should not include the Internal Service Fund transactions under
"Proprietary,"Column(h)of the AFR form. However,the balance, remaining,if any, in the non-
budgeted ISF,will be reported on the publication page in the appropriate section.
I. Part II,Section J—Other Financing Uses category is limited in its use to operating transfers
out,the amounts paid to bondholders or placed in escrow in connection with advance refundings
resulting in the redemption or defeasance of debt which use proceeds of the refunding debt, or
the redemption of anticipatory debt or project warrants when one type of debt replaces another
type of debt. Payments to debt holders or an escrow agent made from sources other than refunding
proceeds and all payments related to current refunding of debt,should be reported as debt service
disbursements.
m. Part V,Section B,Short Term Debt—Includes anticipatory warrants, pledge orders,and
construction warrants. It does not include stamped warrants.
n. Part VI, Debt Limitation for General Obligation Debt—The city's debt limitation is 5%
multiplied by the actual value of the taxable property,excluding Ag land valuations, before
rollback.After the City's name is entered on [All Funds P1],the valuation will automatically be
entered.
The debt to be applied against the constitutional debt limitation includes all obligations
payable from some component of the tax structure,including TIF, Hotel-Motel taxes, LOST,etc.
Current year maturities are generally excluded from the debt limitation.The debt excludes interest
unless there is not a distinction between principal and interest.Then the entire obligation is applied
against the limit.
o. Part VII,Cash and Investment Assets—Bond and interest funds are reserves held
specifically for the redemption of long-term debt.Bond construction funds are funds that are used
to account for the unexpended proceeds of long-term debt, pending the disbursement of these
funds. Include the total cash on hand and in bank and investments in all funds. For cash basis(non-
GAAP)reporting,the total"cash and investments"in Part VII, column(e)on page 13,should equal
the amount reported as"Total actual"in column(c)as"ending fund balance June 30,2014", plus
amounts held in non-budgeted ISF, pension trust,private purpose trust and agency funds on the
publication page[All Funds,P1].
p. Road use tax receipts and disbursements should be budgeted and reported in the City's records
and AFR in the Special Revenue Fund(not the General Fund)consistent with the City Finance
Committee's recommended chart of accounts for Iowa cities and in amounts consistent with the
DOT street report.
q. Consistent with GASB Statement 54,the ending fund balance June 30,2014 should be reported
on page 12 in the five components of fund balance,as applicable, in columns a-g(governmental
funds only)on lines 263-267 and totaled on line 268.The ending fund balance June 30,2014 for
proprietary funds should be reported in total only on line 269.The total governmental and proprietary
ending fund balance should be reported on line 270.