Fiscal Year 2015 Second Budget Amendment_Initiate Copyright 2014
City of Dubuque Items to be set for Public Hearing # 3.
ITEM TITLE: Fiscal Year 2015 Second Budget Amendment
SUMMARY: City Manager recommending the second Fiscal Year 2015 Budget
Amendment be set for public hearing for April 6, 2015.
RESOLUTION Setting the date for the public hearing on Amendment No.
2 to Fiscal Year 2015 budget for the City of Dubuque
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Adopt Resolution(s), Set Public
Hearing for April 6, 2015
ATTACHMENTS:
Description Type
❑ MVM Memo City Manager Memo
❑ Staff Memo Staff Memo
❑ Resolution Setting a Public Hearing Resolutions
❑ Notice of Public Hearing Supporting Documentation
❑ Amendment Detail 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 2015 Second Budget Amendment
DATE: March 10, 2015
Budget Director Jennifer Larson is recommending the second Fiscal Year 2015 Budget
Amendment be set for public hearing for April 6, 2015.
1 concur with the recommendation and respectfully request Mayor and City Council
approval.
104�-Ot
Michael C. Van Milligen
MCVM/jml
Attachment
cc: Barry Lindahl, City Attorney
Cindy Steinhauser, Assistant City Manager
Teri Goodmann, Assistant City Manager
Jennifer Larson, Budget Director
THE CITY OF Dubuque
U E I
erica .i
Masterpiece on the Mississippi 2007-2012-2013
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Budget Director
SUBJECT: Fiscal Year 2015 Second Budget Amendment
DATE: March 10, 2015
The purpose of this memorandum is to present a summary of the action items approved
by City Council throughout the year subject to a future budget amendment and to set
the public hearing date for the formal budget amendment process as required by
Section 384.16 of the Code of Iowa.
This budget amendment includes items, which have been authorized by City Council
since the first amendment to the Fiscal Year 2015 budget was adopted in September
2014 and adjustments to reflect the amended Community Development Annual Plan.
This amendment includes budget reductions related to the shortfall of gaming, building
permits and property lease revenues. In addition, this amendment includes an increase
in rental unit inspection fees. The electric and gas utility franchise fee increase is
recommended to increase from 3% to 5% in the Fiscal Year 2016 budget
recommendation; however, the increase will be effective June 1, 2015 in order to allow
time for the utilities to implement the increase in the utility franchise fees.
This amendment also reflects reappropriations of completed or canceled projects to
fund increased operating and capital expenses. A decrease of interfund transfers of
$9,457,036 is also included.
The amendment totals $43,704,405 in decreased appropriation authority and a
decrease in resources of $17,079,664.
The Fiscal Year 2016 budget recommendation presented to the City Council on
February 2, 2015 already considered a 9.17% downturn in the Dubuque Racing
Association lease payments. This information is related to the current Fiscal Year 2015
budget. As occurred in February 2014, the City Council needs to consider a mid-budget
year adjustment.
The decline in DRA lease revenues is a long-term trend, reducing from a high of
$9,757,458 in Fiscal Year 2007 to the projection of $5,188,570 in Fiscal Year 2015. This
is a cumulative reduction of$24,202,645 over that eight year period.
DRA Rent
(FY 2007 - 2016)
10,000,000 .757 458 9 753,410
9,000,000 8,406,929
8,000,000 5,820,283
7,000,000 - 6,343,730
6,00'1,793 6,000,007
6,000,000 - 5,345,616 5.188,57D 5,450,062
6,000,000
■Rent
4,000,000
3,000,000
2,000,000
1,000 000
FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2613 FY 2014 FY 2016 FY 2016 FY 2016
Actual Actual Actual Actual Actual Actual Actual Actual Budget RMAsed Budget
The Fiscal Year 2015 revised projections are based on nine months of actual
experience and gaming revenues are down 10% from the original projections. The
impact of ending greyhound racing offsets a large deficit that the Dubuque Racing
Association (DRA) would have experienced otherwise. In FY 2015, the DRA will have
$3,575,000 in additional net income due to the ending of greyhound racing; however a
payment of$1 million is required to the Iowa Greyhound Association; a payment of
$464,000 is required for Mystique cash flow; and a payment of$883,370 is required as
additional charitable distribution as part of the five year smoothing that was previously
approved.
The State of Illinois passed a Video Gaming Act on July 13, 2009 which legalized the
use of Video Gaming Terminals in liquor licensed establishments including bars,
restaurants, truck stops and certain fraternal and veterans' organizations. In the part of
Illinois that impacts the Dubuque market, the first year of operation of video gaming
terminals generated $1 million in revenue monthly. The use of video gaming terminals
has now grown to $9 million monthly which has caused a reduction to the gaming
market in Dubuque. The Mystique Casino and Diamond Jo Casino average monthly
revenue is $8.7 million. This is a similar impact as if a casino the size of the Mystique
Casino and the Diamond Jo Casino combined was built half-way between Dubuque and
Rockford.
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The recession has also impacted the gaming market. The revised DRA gaming
projections include minimal growth in revenues over the next five years with the growth
rate remaining at 1% through 2020.
The hotel acquisition by the Dubuque Racing Association has helped to make the
Mystique Casino a more competitive gaming option and is expected to generate
$400,000 in profit in calendar year 2015.
The issue to deal with tonight relates to the current Fiscal Year 2015 budget. The
Dubuque Racing Association annual distribution payment will be $249,742 more than
projections. These funds are dedicated to capital improvements; however this
additional amount above budget will be used to increase the general fund reserve. The
projections for Fiscal Year 2015 DRA lease revenues are less than anticipated when
this budget was prepared in late 2013. The DRA lease revenues are budgeted 97%
operating and 3% capital in FY 2015. The Fiscal Year 2015 impact of the reduced DRA
lease revenues is a $787,088 reduction to General Fund Operating Budget and a
$24,343 reduction to the Capital Improvement Budget.
Another area in the Fiscal Year 2015 budget that is not meetingy revenue budget
projections includes property leases. The 5.85 acres by the 16 Street detention basin
has not been leased which will result in an $87,875 shortfall in revenue. In addition, the
property lease for the ABC Building was inadvertently entered as $455,894 instead of
$45,894 during the FY2015 budget process, which resulted in a revenue shortfall of
$410,000.
Other revenue shortfalls include investment income due to continued low interest rates
(-$140,000) and building permits due to a slower construction season than budgeted
(-$145,000).
The 2013 Property Tax Reform Legislation has impacted the City's tax increment
financing districts. Beginning in FY2017, the new State legislation requires a rollback, or
assessment limitations order, on multi-residential property which will eventually equal
the residential rollback. This loss in tax revenue of$453,252 from multi-residential
property when fully implemented in FY2022 will not be backfilled by the State. Most of
the City's multi-residential property is located in the Greater Downtown Urban Renewal
Area. In addition, a property revaluation of commercial and industrial property was
conducted and the appraising firm applied size discounts to large office buildings, large
factories and distribution buildings due to the limited number of buyers. Most of
Dubuque's large buildings are located within urban renewal areas so this property
revaluation greatly reduced the taxable value of these properties by $25.3 million
($762,303 in revenue). The taxable value in the Greater Downtown Urban Renewal
Area was reduced $22,142,511 which resulted in reduced tax increment financing
revenue of$666,122. The taxable value in Dubuque Industrial Urban Renewal Area was
reduced $3,197,137 which resulted in reduced tax increment financing revenue of
$96,181 . The reduction in revenue in the Greater Downtown TIF urban renewal area
has resulted in reduced revenues to make debt payments and it will be necessary for
3
the general fund to support $63,458 in FY 2015, $78,242 in FY 2016 and $93,868 in FY
2017 of debt service payments.
Water usage and water department expenses vary from year to year based on several
factors, especially the weather. Winter weather affects the number of water main breaks
that must be repaired. Water usage is dramatically impacted by above or below average
rainfall and temperature in spring and summer. Calendar year 2014 was the coldest
year on record and did not have even one day that reached 90 degrees. When actual
usage does not meet the usage projections, revenue projections are not met. There
was a reduction of 4% in water usage in Fiscal Year 2014 and it is projected that there
will be an additional reduction of 2% in water usage in Fiscal 2015. Although there have
been water rate increases, the actual revenue from those increases has been lower
than projected and revenue is not meeting expenses. Sanitary sewer revenue is based
on water usage so those projections and revenues are directly impacted by water.
Beginning in FY2010, auditors began reclassifying some water fund capital
expenditures as operating expenditures, which required a $1 million shift from capital to
operating expenditures. The City's water fund also has outstanding revenue bonds with
covenants requiring debt service coverage of 1 .25 times the annual debt service
payment. The sewer fund has outstanding State Revolving Fund revenue loans that
have bond covenants that require debt service coverage of 1 .10 times the annual debt
service payment. The debt service coverage for both funds must be calculated on an
accrual basis rather than cash basis, making it much more difficult to project because
the City budgets and prepares projections on a cash basis.
It will be necessary to recommend a series of significant Water rate increases over the
next several years to address cash flow issues and meet the water bond covenant
requirement in Fiscal Year 2016. In addition, the administrative overhead that is paid by
the Water fund to administrative departments will need to be reduced beginning in
Fiscal Year 2015. This will result in a reduction of general fund revenue of$210,000 in
FY 2015.
The City has three Family Self-Sufficiency Coordinators in the Housing and Community
Development Department. The Fiscal Year 2015 budget included general property tax
funding for the first six months of the fiscal year for two Family Self-Sufficiency
Coordinators in the Housing and Community Development Department assuming that
the City would be awarded three grants from HUD, one grant for the entire fiscal year
and two grants for the last six months of the fiscal year. All three of these positions
were funded with a FSS Coordinator grant and administrative funds through the Federal
Housing and Urban Development Department in Fiscal Year 2014. During HUD's Fiscal
Year 2014, funding for salaries of program coordinators, HUD combined the funding
availability for Housing Choice Voucher and Public Housing FSS Coordinators. Limited
funds were available with HUD noting that they will only fund applicants currently
administering an FSS Program that previously had received a grant. Only if funding
remained after the awards of currently funded positions, would HUD consider funding
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for new positions not previously funded. In Fiscal Year 2015, the City was only awarded
one HUD grant for FSS Coordinators.
All Public Housing Authorities (PHA) must enter into five-year contracts with new
families on an ongoing basis. The contract spells out the terms and conditions
governing participation and the responsibilities of both the PHA and the
individual/family. The Housing Department employs three FSS Coordinators to work
with 127 individuals/families. Ninety-four percent (94%) of the outstanding FSS
contracts do not expire until Calendar Year 2016 or later.
The objective of the FSS program is to enable participating low-income
individuals/families to increase their earned income and reduce their dependency on
welfare assistance and rental subsidies. Under the FSS program, individuals/families
are provided opportunities for education, job training, transportation, child care,
employment, financial literacy, counseling and other forms of assistance, while living in
assisted housing units, so they can obtain skills necessary to achieve self-sufficiency.
As required by the FSS statute and regulations, each FSS program reflects local needs
and resources. An FSS program coordinator ensures that program participants are
linked to the supportive services they need to achieve self-sufficiency. In addition to
working directly with families, an FSS Program Coordinator is responsible for building
partnerships with employers and service providers in the community to help participants
obtain jobs and services. FSS Program Coordinators must ensure that the services
included in contracts of participation of program participants are provided on a regular,
ongoing and satisfactory basis, that participants are fulfilling their responsibilities under
the contracts and that FSS escrow accounts are established and properly maintained
for eligible families.
Despite many barriers and variables, the majority of families begin to earn FSS escrow
credits during the term of their FSS contracts based on increases in their earned income
after entering the FSS program. The FSS program provides critical tools that can be
used by communities to help families develop new skills that will lead to economic self-
sufficiency. Many families participating in FSS have achieved stable employment which
has made it possible for them to become homeowners or move to other non-assisted
rental housing. HUD funding in future years will rely on the number of families with
escrow accounts as a performance measure. In Fiscal Year 2015, it is necessary to use
general property tax funds of$64,998 to fund the two FSS Coordinators that did not
receive a HUD grant in FY 2015. It will also be necessary to continue general property
tax funding of the two FSS Coordinators through FY 2016. This is especially important
now that the City is operating in a voluntary contract agreement with the Department of
Housing and Urban Development.
Other increased costs in Fiscal Year 2015 include increased Washington Neighborhood
police patrol ($30,000); cost of the franchise fee hearing which will occur this spring
($85,000); and installation of additional street security cameras ($65,000).
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The Fiscal Year 2016 budget recommendations already take into account the revenue
shortfalls, but these Fiscal Year 2015 budget revenue shortfalls must be addressed. It
is anticipated that the Capital Improvement Budget will have $24,343 less in revenues
than anticipated and an increase in expenses of$65,000 which results in a total capital
shortfall of$89,343. The General Fund Operating Budget will have $1 ,779,963 less in
revenues and $243,456 in increased expense which results in a total operating deficit of
$2,023,419.
The following is the recommended solution:
1 . Operating Budget
Administratively continue the hiring freeze on most general fund positions,
excluding sworn public safety positions, positions in the Emergency
Communications Center, the Leisure Services Recreation Supervisor position
and the Arts and Cultural Affairs position. Other general fund positions will be
evaluated by the City Manager on a case-by-case basis as they become vacant,
with there being few exceptions to the freeze. No sworn public safety positions
are frozen, but the lag time in going through the lengthy civil service process to
fill sworn public safety positions will provide a savings in FY 2015. The hiring
freeze and other vacancy savings are anticipated to save $1 ,111 ,037 in Fiscal
Year 2015. This hiring freeze will be extended thru June 30, 2016 and will be
reevaluated during the Fiscal Year 2017 budget process.
The frozen positions as of February 9, 2015 are as follows:
Department Position FTE Type Status
City Manager's Office Management Intern 0.60 PT Vacant
City Manager's Office Secretary 1.00 FT Vacant
Engineering Traffic Engineering Assistant 1.00 FT Vacant
Information Services Information Services Help Desk 1.00 FT Vacant
Library Library Aide 0.50 PT Vacant
Library Library Assistant 0.50 PT Vacant
Library Library Assistant 0.75 PT Vacant
Library Library Assistant 0.75 PT Vacant
Library Library Clerks 0.18 PT Vacant
Park Assistant Horticulturalist 1.00 FT Vacant
Park Maintenance Worker 1.00 FT Vacant
Park Park Ranger/Maintenance Worker 1.00 FT Vacant
Park/Public Works Assistant Horticulturalist 1.00 FT Vacant
Park/Recreation Custodian 0.20 PT Vacant
Police Records Clerk 1.00 FT Vacant
Water Secretary 0.50 PT Vacant
TOTAL 11.98 FTEs
The travel budget for property tax departments has been frozen unless the
conferences or education is needed to retain job certifications, the registration
has been already paid, the employee is on the Board of Directors or has agreed
to make a presentation. This is a one-time savings in FY15 totaling $115,163.
The Fiscal Year 2016 travel budget will also remain frozen.
6
Local option sales tax revenue is expected to exceed budget by $132,709. Of
this amount, $66,354 will be used towards the general fund operating shortfall
and $66,354 will be used to fund the capital improvement budget deficit.
Revenue shortfalls in FY 2015 and 2016 will require increases in rental I
inspection fees beginning in FY 2015, the current budget year, partially ending
the subsidy of the rental inspection program by General Fund property taxes. In
FY 2015 the increases in inspection fees will generate $88,395 in additional
revenue. The housing inspection fee increases as well as new fees that are
being recommended to be implemented in FY 2015 are as follows:
Current Recommended
Fee Fee
Certificate of Structural Compliance New Fee $40.00
Inspection for New Rental Properties
Annual Rental License Late Penalty New Fee $25.00
No Show Inspection Fee $50.00 $50.00
Re-inspection Fee for 2 no and $25.00 $70.00
Subsequent re-inspections
Dwelling Unit Inspection Fee New Fee $70.00
Rooming Unit Inspection Fee New Fee $70.00
Confirmed Complaint Inspection Fee New Fee $85.00
Every Child I Every Promise has an annual budget of$25,000 to help fund grant
programs and local match on grants. The current balance of these funds in FY
2015 is $100,000. This balance of$100,000 will be used to help fund the
operating shortfall. The FY 2016 budget for Every Child I Every Promise will be
cut by 10% with a recommended budget of$22,500
The Airport has estimated a one-time savings from aviation fuel of$50,000 due
to the declining costs of fuel purchases this year. This fuel savings will offset
some of the general fund operating shortfall.
There is $885,951 in capital improvement projects that have been identified to be
canceled to fund the remainder of the operating budget shortfall and increase the
general fund reserve.
The hiring freeze, travel freeze, local option sales tax revenue above budget,
DRA Distribution above budget, canceled capital projects, Housing Inspection fee
increases, reduction in contribution to Every Child I Every Promise and airport
fuel savings totals $2,832,997. There is no operating or capital deficit remaining
and $720,235 will be used to increase the general fund reserve in Fiscal Year
2015.
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2. Capital Improvement Budget
The City needs to cancel some capital improvement projects that impact the
general fund. This does not include projects for water, sanitary sewer, storm
sewer or parking, or projects supported by tax increment financing.
The following projects are being recommended for elimination, some of which to
be reconsidered for funding through the Fiscal Year 2017 budget process:
Project Reduction
175 Birthda y $3,390
Accessibility Barriers $19,537
Airport GIS Improvements $9,372
Cedar Cross Road Improvements $100,000
City Owned Sidewalk Program $50,000
Comiskey Entry Sign - Signage $7,000
Comiskey Lights $100,000
Downtown ADA Improvements Assistance $2,893
Dubuque Schools - Replace Play Equipment $30,000
Eagle Point Park Overlay Tennis Court Lot - Construction $20,040
Eagle Point Stone $15,000
Eagle Point Stone $5,626
EPP - Riverfront Pavilion - Construction $7,435
EPP - Riverfront Pavilion - Consulting Engineers $37,565
Erosion Control Study $22,672
Federal Building Renovation $1 ,414
Fire Station #4 Improvements $8,222
Flood Plain Buyout $7,379
Flora/Sutton Renovate Electrical Controllers and Disconnects $10,000
Flora/Sutton Replace Filter Tanks $60,000
Flora/Sutton Shade Fabric Replacement $17,000
Grand River Center Concrete Maintenance $13,045
Greenhouse - Landscaping MFC Planters $9,800
Ice Harbor Maintenance/Dredging $25,121
ITS Improvements - Liebert Smart Row System $124,000
ITS Traffic Control Equipment $40,000
Maintenance of Vacant and Abandoned Buildings $26,524
Municipal Service Center Maintenance $5,000
Municipal Service Center Security Camera $19,834
North Grandview Estates Road $44,000
Painting of Street Lights $10,000
Park Drinking Fountains - Consultant Engineers $9,957
Police Mobile Data Terminals $32,026
Police Storage Area Network $9,328
Port of Dubuque Amenities Maintenance $5,000
Port of Dubuque Marina Navigation Lights $15,000
Replace Security Lights - All Parks $10,000
Safe Routes to School $24,655
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Project Reduction
Sustainability Initiative $1 ,031
Terminal Building Concession Equip $25,090
Usha Park Development $1 ,995
Grand Total $986,961
The following is a list of additional General Fund CIP projects that the City
Council could choose to substitute for any of the above recommended projects:
Project Balance
Catfish Creek Hike/Bike Study $5,406
-
Comiskey Entry Sin $7,000
Comiskey Park Building Security Alarm $10,000
Eagle Point Park Clear Trees on Bluff $15,000
Eagle Point Park Paint Bride $9,902
Eagle Point Park Riverfront Pavilion $50,000
Environment and Sustainability
Management System $1 ,663
Fiber Optic - Miscellaneous $45,555
Finance Plus Upgrade $17,000
Five Flags Paint Arena Ceiling $79,311
Flora Park Roof Brick Pavilion $10,000
Flora/Sutton Pool Deck Grate $10,000
Flora/Sutton Water Playgrounds $15,000
GIS Enhancements $3,082
GIS System Implementation $9,977
GIS Training $6,750
Grand River Center Outdoor Furniture $21 ,037
Grand River Center River Room Cool $25,000
Stud
Hilltop Park $10,136
Intersection Preemption $3,722
Library Book Drop Repairs $15,500
Library HVAC Handling Units $18,454
Library Integrated System $16,069
Library Sanitary Line $2,847
Marshall Park Pool Repair $18,721
Multicultural Family Center Maintenance $5,000
Neighborhood Grants $1 ,274
Riverwalk Security Cameras $16,093
Trails/Parking Lots Seal Coat $15,000
Total $464,493
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The previous actions will resolve the Fiscal Year 2015 current year revenue
shortfalls. As I mentioned, the administrative hiring freeze will be carried into
Fiscal Year 2016 and will be reevaluated during the Fiscal Year 2017 budget
process.
Additional revenues added in this amendment with offsetting appropriations are:
• 2014 JAG Grant ($20,470) for Police special projects and equipment,
• Assistance to Firefighters Grant ($19,067) for tablets for fire inspections,
• Iowa Finance Authority Housing Trust Grant ($147,637) for Housing assistance
programs,
• Local Option Sales Tax ($132,710) due to increased local option sales tax,
• Dubuque Racing Association Distribution of Profit ($249,742),
• Housing Inspection Fees ($88,395) due to increased and new fees,
• Community Development Block Grant Housing Disaster Recovery Fund
($2,203,913) for Caradco, and
• Iowa Department of Natural Resources Grant ($15,000) for Eagle Point Park
National Register Nomination — Phase I Archeological.
Reduced revenues reflected in this amendment with offsetting reductions in
appropriations are:
• Property Lease Revenue (-$497,875) due to budget keying error and 5.85 acres
by 16th Street detention basin not leased,
• Building Permit Revenue (-$145,000) due to less construction,
• Investment Income (-$140,000) due to interest rates remaining low,
• Dubuque Racing Association Lease (-$811 ,431) due to reduced gaming
revenues,
• Bee Branch State Revolving Loan (-$19,143,708) due to construction bid not
awarded until end of Fiscal Year 2015,
• Bee Branch Federal Grant (-$2,740,858) due to construction bid not awarded
until end of Fiscal Year 2015,
• Greater Downtown TIF Bond Proceeds (-$1 ,133,866) for Historic Millwork District
Parking Improved due to reduced TIF capacity,
• Greater Downtown TIF Bond Proceeds (-$670,000) for Historic Millwork District
Incentives due to reduced TIF capacity, and
• Greater Downtown TIF Bond Proceeds (-$750,000) for Washington
Neighborhood Incentives due to reduced TIF Capacity.
The action step is for City Council to adopt the attached resolution setting the public
hearing date for the formal budget amendment process as required by State law. The
attached resolution authorizes the City Clerk to publish notification for a public hearing
to be held April 6, 2015.
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RESOLUTION NO. 91-15
SETTING THE DATE FOR THE PUBLIC HEARING ON AMENDMENT NO. 2 TO THE FISCAL
YEAR 2015 BUDGET FOR THE CITY OF DUBUQUE
Whereas, Iowa Code Section 384.16 provides that the City Council shall set a time and
place for a public hearing on amendments to the budget and publish notice before the hearing
as provided in Iowa Code Section 362.3.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1. That the City Council shall conduct a public hearing on proposed Amendment
No.2 to the Fiscal Year 2015 budget for the City of Dubuque at the City Council Chambers at
the Historic Federal Building, 350 West 6th Street, Dubuque, Iowa, on Monday, April 6, 2015,
beginning at 6:30 p.m.
Section 2. That the City Clerk be and is hereby authorized and directed to publish notice
of the public hearing, according to law, together with the required budget information.
Passed, approved and adopted this 16th day of March, 2015.
Attest:
Trish L. Gleason, Assistant City Clerk
Buol, Mayor
M-14
NOTICE OF PUBLIC HEARING
Form 69.c1 AMENDMENT OF CURRENT CITY BUDGET
The City Council of Dubuque in DUBUQUE County, Iowa
will meet at City Council Chambers at the Historic Federal Building
at 6:30 p.m. on 04/06/2015
(hour) (Date)
,for the purpose of amending the current budget of the city for the fiscal year ending June 30, 2015
(Veen
by changing estimates of revenue and expenditure appropriations in the following functions for the reasons given.
Additional detail is available at the city clerk's office showing revenues and expenditures by fund type and by activity.
Total Budget Total Budget
as certified Current after Current
or last amended Amendment Amendment
Revenues&Other Financina Sources
Taxes Levied on Property 1 24,011,071 24,011,071
Less:Uncollected Property Taxes-Levy Year 2 0 0
Net Current property Taxes 3 24,011,071 0 24,011,071
Delinquent Property Taxes 4 0 0
TIF Revenues 5 10,622,261 10,622,261
Other City Taxes s 14,959,338 132,710 15,092,048
Licenses&Permits T 1,344,102 -56,605 1,287,497
Use of Money and Property 0 13,038,511 -1,182,302 11,856,209
Intergovernmental 9 67,339,296 -782,175 66,557,121
Charges for services 10 37,705,466 37,705,466
Special Assessments 11 806,748 806,748
Miscellaneous 12 10,153,090 208,496 10,361,586
Other Financing sources 13 122,826,988 -24,856,824 97,970,164
Total Revenues and Other Sources 14 302,806,871 -26,536,700 276,270,171
Expenditures&Other Financing Uses
Public safety 15 28,414,303 -406,675 28,007,628
Public works 10 12,646,253 -183,714 12,462,539
Health and social services 57 1,153,693 -4,331 1,149,362
Culture and Recreation 10 11,883,539 -429,966 11,453,573
Community and economic Development 19 13,605,928 -557,799 13,048,129
General Government 20 7,958,727 -134,129 7,824,598
Debt service 21 9,117,241 296,175 9,413,416
Capital Projects 22 81,558,738 -21,655,491 59,903,247
Total Government Activities expenditures 23 166,338,422 -23,075,930 143,262,492
Business Type/enterprises 24 139,129,578 -20,628,475 118,501,103
Total Gov Activities&Business Expenditures 25 305,468,000 -43,704,405 261,763,595
Transfers out 20 43,672,457 -9,457,036 34,215,421
Total ExpenditureslTransfers Out 27 349,140,457 -53,161,441 295,979,016
Excess Revenues&Other Sources Over
(Under)ExpenditureslTransfers Out Fiscal Year 20 -46,333,586 26,624,741 -19,708,845
Beginning Fund Balance July 129 107,292,283 107,292,283
Ending Fund Balance June 30 30 60,958,697 26,624,741 87,583,438
Explanation of increases or decreases in revenue estimates,appropriations,or available cash:
This amendment adds additional revenue from grants received,private funding,bond proceeds,and the appropriation
to spend the monies.Adjustments to reflect the amended Community Development Annual Plan budget are included
along with savings from completed or cancelled projects and available cash balance is used to fund increased
operations. Reduction in Gaming Revenue, Building Permit Revenue and Lease Revenue with offsetting operating
and capital expense reductions.
There will be no increase in tax levies to be paid in the current fiscal year named above related to the proposed
budget amendment. Any increase in expenditures set out above will be met from the increased non-property tax
revenues and cash balances not budgeted or considered in this current budget.
Trish Gleason,Assistant City Clerk
City Clerk/Finance Officer Name
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
GENERALFUND
Police Department 1C Mobile Data Terminals-Computers (32,026) 100 1001120 71124 FY 15 CIP Reductions
Police Department 1C Police SAN-Computer Peripherals (9,328) 102 1022454 71120 FY 15 CIP Reductions
Police Department 1C Restore Police Car-Private Donations 529 100 1002280 53605 Adjust to Actual
Police Department 1C Restore Police Car-Vehicle Maintenance 529 100 1002280 62528 Adjust to Actual
Police Department 10 Records and ID-Full-Time Employees (41,796) 100 10011220 61010 FY 15 Vacancy Savings
Police Department 10 Records and ID-IPERS (3,733) 100 10011220 61310 FY 15 Vacancy Savings
Police Department 10 Records and ID-Social Security (3,197) 100 10011220 61320 FY 15 Vacancy Savings
Police Department 10 Records and ID-Life Insurance (55) 100 10011220 61416 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Full-Time Employees (25,640) 100 10011700 61010 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Full-Time Employees (76,923) 100 10011700 61010 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Full-Time Employees (115,383) 100 10011700 61010 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Full-Time Employees (36,307) 100 10011700 61010 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Full-Time Employees (29,897) 100 10011700 61010 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Holiday Pay (6,483) 100 10011700 61070 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Holiday Pay (2,161) 100 10011700 61070 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Holiday Pay (2,161) 100 10011700 61070 FY 15 Vacancy Savings
Police Department 10 Police Patrol-IPERS (9,112) 100 10011700 61310 FY 15 Vacancy Savings
Police Department 10 Police Patrol-IPERS (23,391) 100 10011700 61310 FY 15 Vacancy Savings
Police Department 10 Police Patrol-IPERS (37,059) 100 10011700 61310 FY 15 Vacancy Savings
Police Department 10 Police Patrol-IPERS (11,698) 100 10011700 61310 FY 15 Vacancy Savings
Police Department 10 Police Patrol-IPERS (9,749) 100 10011700 61310 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Social Security (434) 100 10011700 61320 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Social Security (1,116) 100 10011700 61320 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Social Security (1,767) 100 10011700 61320 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Social Security (558) 100 10011700 61320 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Social Security (465) 100 10011700 61320 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Life Insurance (52) 100 10011700 61416 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Life Insurance (153) 100 10011700 61416 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Life Insurance (231) 100 10011700 61416 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Life Insurance (73) 100 10011700 61416 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Life Insurance (60) 100 10011700 61416 FY 15 Vacancy Savings
Police Department 10 Police Patrol-Overtime 30,000 100 10011700 61050 Washington Neighborhood Patrol
Police Department 10 2014 JAG Grant-Federal Grant 20,470 100 10011757 44125 Adjust to Actual
Police Department 10 2014 JAG Grant-Reimbursable Overtime 6,000 100 10011757 61051 Adjust to Actual
Police Department 10 2014 JAG Grant-Police Equipment 14,470 100 10011757 72218 Adjust to Actual
Police Department 1C Replace Police/CAD Software-Bond Proceeds 123,080 101 1011167 54210 Adjust to Actual
Police Department 1C Replace Police/CAD Software-County Share (100,000) 101 1011167 46205 Adjust to Actual
Police Department 1C Replace Police/CAD Software-Bond Interest 974 101 1011167 43110 Adjust to Actual
Police Department 1C Replace Police/CAD Software-Bond Discount 3,844 101 1011167 54220 Adjust to Actual
Fire Department 1C Station#4 Improvements-Construction (8,222) 101 1011444 73210 FY 15 CIP Reductions
Fire Department 10 Fire Admin Legal Notices and Ads (5,000) 100 10013100 62130 FY 15 Travel Freeze
Fire Department 10 Fire Admin Travel-Conferences (1,000) 100 10013100 62310 FY 15 Travel Freeze
Fire Department 10 Fire Admin Food Products (530) 100 10013100 62642 FY 15 Operating Cuts
Fire Department 10 Fire Suppression Furniture (500) 100 10013400 71156 FY 15 Operating Cuts
Fire Department 10 Fire Suppression Other Safety Equipment (2,500) 100 10013400 72113 FY 15 Operating Cuts
Fire Department 1C Inspection Tablets-Assistance to Firefighters Grant 19,067 100 1002356 71120 New Grant Appropriation
Fire Department 1C Inspection Tablets-Assistance to Firefighters Grant 19,067 100 1002356 44170 New Grant
Human Rights 30 Human Rights Travel-Conferences (652) 100 10016100 62310 FY 15 Travel Freeze
Human Rights 30 Human Rights Education and Training (2,951) 100 10016100 62360 FY 15 Travel Freeze
Parks Division 40 Greenhouse-Landscaping MFC Planters (9,800) 100 10030500 73310 FY 15 CIP Reductions
Pagel
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Parks Division 4C Eagle Point Stone-Construction (15,000) 102 1021677 73211 FY 15 CIP Reductions
Parks Division 4C Erosion Control Study-Consulting (22,672) 100 1001987 62712 FY 15 CIP Reductions
Parks Division 4C Park Drinking Fountains-Consultant Engineers (9,957) 100 1002101 62712 FY 15 CIP Reductions
Parks Division 4C EPP-Rivertront Pavilion-Construction (7,435) 102 1022190 62712 FY 15 CIP Reductions
Parks Division 4C EPP-Rivertront Pavilion-Consulting Engineers (37,565) 102 1022190 73210 FY 15 CIP Reductions
Parks Division 4C Eagle Point Park Overlay Tennis Court Lot-Construction (20,040) 102 1022289 73211 FY 15 CIP Reductions
Parks Division 4C Comiskey Entry Sign-Signage (7,000) 102 1022293 71227 FY 15 CIP Reductions
Parks Division 4C Comiskey Park Lighting-Lighting (100,327) 102 1022284 71517 FY 15 CIP Reductions
Parks Division 4C Eagle Point Stone-Construction (5,626) 101 1011677 73211 FY 15 CIP Reductions
Parks Division 4C Usha Park Development-Construction (1,995) 100 1001173 73211 FY 15 CIP Reductions
Parks Division 4C Creek Wood Park-Construction (3,359) 101 1012375 73211 Adjust to Actual
Parks Division 40 Park Administration-Part-Time Employees (3,844) 100 10030100 61020 FY 15 Frozen Positions
Parks Division 40 Park Administration-Part-Time Employees (3,161) 100 10030100 61020 FY 15 Frozen Positions
Parks Division 40 Park Administration-IPERS (343) 100 10030100 61310 FY 15 Frozen Positions
Parks Division 40 Park Administration-IPERS (282) 100 10030100 61310 FY 15 Frozen Positions
Parks Division 40 Park Administration-Social Security (294) 100 10030100 61320 FY 15 Frozen Positions
Parks Division 40 Park Administration-Social Security (242) 100 10030100 61320 FY 15 Frozen Positions
Parks Division 40 Park Patrol-Full-Time Employees (22,677) 100 10030300 61010 FY 15 Frozen Positions
Parks Division 40 Park Patrol-IPERS (2,025) 100 10030300 61310 FY 15 Frozen Positions
Parks Division 40 Park Patrol-Social Security (1,735) 100 10030300 61320 FY 15 Frozen Positions
Parks Division 40 Park Patrol-Life Insurance (45) 100 10030300 61416 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Full-Time Employees (67,028) 100 10030400 61010 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Full-Time Employees (27,334) 100 10030400 61010 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Full-Time Employees (19,336) 100 10030400 61010 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-IPERS (5,985) 100 10030400 61310 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-IPERS (2,441) 100 10030400 61310 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-IPERS (1,727) 100 10030400 61310 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Social Security (5,127) 100 10030400 61320 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Social Security (2,091) 100 10030400 61320 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Social Security (1,479) 100 10030400 61320 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Life Insurance (134) 100 10030400 61416 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Life Insurance (55) 100 10030400 61416 FY 15 Frozen Positions
Parks Division 40 Park Maintenance-Life Insurance (39) 100 10030400 61416 FY 15 Frozen Positions
Parks Division 40 Park Equip Maint-Full-Time Employees (25,036) 100 10030420 61010 FY 15 Frozen Positions
Parks Division 40 Park Equip Maint-IPERS (2,236) 100 10030420 61310 FY 15 Frozen Positions
Parks Division 40 Park Equip Maint-Social Security (1,915) 100 10030420 61320 FY 15 Frozen Positions
Parks Division 40 Park Equip Maint-Life Insurance (50) 100 10030420 61416 FY 15 Frozen Positions
Parks Division 40 Greenhouse-Full-Time Employees (18,607) 100 10030500 61010 FY 15 Frozen Positions
Parks Division 40 Greenhouse-IPERS (1,662) 100 10030500 61310 FY 15 Frozen Positions
Parks Division 40 Greenhouse-Social Security (1,423) 100 10030500 61320 FY 15 Frozen Positions
Parks Division 40 Greenhouse-Life Insurance (37) 100 10030500 61416 FY 15 Frozen Positions
Parks Division 40 Park Admin Travel-Conferences (1,779) 100 10030100 62310 FY 15 Travel Freeze
Parks Division 40 Park Admin Education and Training (276) 100 10030100 62360 FY 15 Travel Freeze
Parks Division 40 Park Patrol Education and Training (300) 100 10030300 62360 FY 15 Travel Freeze
Grand River Center 6C GRC Concrete Maintenance-Construction (13,045) 100 1002390 73211 FY 15 CIP Reductions
Recreation Division 40 Recreation Admin Part-Time Employees (3,844) 100 10034100 61020 FY 15 Frozen Positions
Recreation Division 40 Recreation Admin Part-Time Employees (3,161) 100 10034100 61020 FY 15 Frozen Positions
Recreation Division 40 Recreation Admin-IPERS (343) 100 10034100 61310 FY 15 Frozen Positions
Recreation Division 40 Recreation Admin-IPERS (282) 100 10034100 61310 FY 15 Frozen Positions
Recreation Division 40 Recreation Admin-Social Security (294) 100 10034100 61320 FY 15 Frozen Positions
Recreation Division 40 Recreation Admin-Social Security (242) 100 10034100 61320 FY 15 Frozen Positions
Page 2
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Recreation Division 40 Rea Admin Travel-Conferences (1,200) 100 10034100 62310 FY 15 Travel Freeze
Recreation Division 40 Golf Maint Travel-Conferences (1,820) 100 10034250 62310 FY 15 Travel Freeze
Multicultural Family Center 40 MFC Travel-Conferences (210) 100 10034600 62310 FY 15 Travel Freeze
Port of Dubuque Marina 40 POD Marina Education and Training (180) 100 10030560 62360 FY 15 Travel Freeze
Recreation Division 40 Rea Admin Education and Training (605) 100 10034100 62360 FY 15 Travel Freeze
Recreation Division 40 Swimming Education and Training (480) 100 10034300 62360 FY 15 Travel Freeze
Recreation Division 40 Adult Athletics Education and Training (613) 100 10034400 62360 FY 15 Travel Freeze
Multicultural Family Center 40 MFC Education and Training (2,460) 100 10034600 62360 FY 15 Travel Freeze
Library 40 Library Adult Services Part-Time Employees (25,047) 100 10036200 61020 FY 15 Frozen Positions
Library 40 Library Adult Services-IPERS (2,237) 100 10036200 61310 FY 15 Frozen Positions
Library 40 Library Adult Services-Social Security (1,916) 100 10036200 61320 FY 15 Frozen Positions
Library 40 Circulation Services Part-Time Employees (32,865) 100 10036220 61020 FY 15 Frozen Positions
Library 40 Circulation Services Part-Time Employees (24,044) 100 10036220 61020 FY 15 Frozen Positions
Library 40 Circulation Services Part-Time Employees (11,845) 100 10036220 61020 FY 15 Frozen Positions
Library 40 Circulation Services IPERS (2,935) 100 10036220 61310 FY 15 Frozen Positions
Library 40 Circulation Services IPERS (2,147) 100 10036220 61310 FY 15 Frozen Positions
Library 40 Circulation Services IPERS (1,058) 100 10036220 61310 FY 15 Frozen Positions
Library 40 Circulation Services Social Security (2,514) 100 10036220 61320 FY 15 Frozen Positions
Library 40 Circulation Services Social Security (1,839) 100 10036220 61320 FY 15 Frozen Positions
Library 40 Circulation Services Social Security (906) 100 10036220 61320 FY 15 Frozen Positions
Library 40 Library Adult Services-Books 2,291 100 10036200 62651 FY16 Lost Book Revenue
Library 40 Library Children Services-Books 1,691 100 10036210 62651 FY16 Lost Book Revenue
Airport 40 Terminal Building Concession Equip (24,897) 100 10051700 72310 CIP Cancel for GF Reserve
Airport 40 FBO Operation-Fuel (50,000) 100 10051200 62514 Fuel Savings
Airport 2C Airport GIS-Consulting (9,372) 100 1002282 62712 FY 15 CIP Reductions
Public Works 20 Rivertront Mgmt Full-Time Employees (12,425) 100 10054330 61010 FY 15 Vacancy Savings
Public Works 20 Rivertront Mgmt IPERS (1,110) 100 10054330 61310 FY 15 Vacancy Savings
Public Works 20 Rivertront Mgmt Social Security (951) 100 10054330 61320 FY 15 Vacancy Savings
Public Works 20 Rivertront Mgmt Life Insurance (25) 100 10054330 61416 FY 15 Vacancy Savings
Engineering 2C Ice Harbor Maintenance/Dredging-Construction (25,121) 102 1021466 73211 CIP Cancel for GF Reserve
Engineering 2C Accessibility Barriers-Construction (19,537) 101 1011034 73210 FY 15 CIP Reductions
Engineering 6C Federal Building Renovation-Consulting Engineers (1,414) 102 1021841 62712 FY 15 CIP Reductions
Engineering 2C Safe Routes to School-Construction (24,655) 101 1011922 73211 FY 15 CIP Reductions
Engineering 2C Flood Plain Buyout-Construction (7,379) 101 1012419 73111 FY 15 CIP Reductions
Engineering 2C Franchise Fee Litigation-Legal Fees 85,000 100 1001857 62713 Adjust to Actual
Engineering 20 Traffic Engineering Full-Time Employees (62,887) 100 10055700 61010 FY 15 Frozen Positions
Engineering 20 Engineering Administration-Property Lease Revenue (497,875) 100 10055100 43230 Adjust to Actual
Engineering 20 Traffic Engineering IPERS (5,616) 100 10055700 61310 FY 15 Frozen Positions
Engineering 20 Traffic Engineering Social Security (4,811) 100 10055700 61320 FY 15 Frozen Positions
Engineering 20 Traffic Engineering Life Insurance (126) 100 10055700 61416 FY 15 Frozen Positions
Engineering 20 Engineering Admin Education and Training (390) 100 10055100 62360 FY 15 Travel Freeze
Engineering 20 Project Engineering Education and Training (12,871) 100 10055400 62360 FY 15 Travel Freeze
Engineering 20 Engineering Admin Travel-Conferences (5,675) 100 10055100 62310 FY 15 Travel Freeze
Engineering 20 Project Engineering Travel-Conferences (1,513) 100 10055400 62310 FY 15 Travel Freeze
Building Services 1C Downtown ADA-Construction (2,893) 102 1022424 73211 FY 15 CIP Reductions
Building Services 10 Electrical Code Education and Training (820) 100 10057200 62360 FY 15 Travel Freeze
Building Services 10 Building Admin Travel-Conferences (7,141) 100 10057100 62310 FY 15 Travel Freeze
Building Services 10 Building Code Enforcement-Building Permits (145,000) 100 10057400 42205 Adjust to Actual
Economic Development 50 Economic Dev. Full-Time Employees (36,560) 100 10060700 61010 FY 15 Frozen Positions
Economic Development 50 Economic Dev. IPERS (3,265) 100 10060700 61310 FY 15 Frozen Positions
Economic Development 50 Economic Dev.Social Security (2,797) 100 10060700 61320 FY 15 Frozen Positions
Page 3
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Economic Development 50 Economic Dev. Life Insurance (122) 100 10060700 61416 FY 15 Frozen Positions
Economic Development 5C Downtown Brownfelds Assessment-Federal Grant (198,256) 100 1002567 44170 Adjust to Actual
Economic Development 5C Downtown Brownfelds Assessment-Consultant Services (159,427) 100 1002567 62716 Adjust to Actual
Economic Development 5C Downtown Brownfelds Assessment-H-Federal Grant 200,000 100 1002567H 44170 Adjust to Actual
Economic Development 5C Downtown Brownfelds Assessment-H-Consultant Services 164,253 100 1002567H 62716 Adjust to Actual
Economic Development 50 Arts Part-Time Employees (19,684) 100 10072500 61020 FY 15 Vacancy Savings
Economic Development 50 Arts IPERS (1,588) 100 10072500 61310 FY 15 Vacancy Savings
Economic Development 50 Arts Social Security (1,506) 100 10072500 61320 FY 15 Vacancy Savings
Housing and Community D, 5C Problem Properties Management-Construction 20,931 101 1011002 73111 Adjust to Actual
Housing and Community D, 50 Housing Administration-Every Child I Every Promise (100,000) 100 10061100 62761 FY15 Cut
Housing and Community D, 50 Housing Inspection-Reinspection Fee 1,710 100 10061700 42322 New Inspection Fee
Housing and Community D, 50 Housing Inspection-Dwelling Unity Inspection 74,300 100 10061700 42322 New Inspection Fee
Housing and Community D, 50 Housing Inspection-Rooming Unit Inspection Fee 400 100 10061700 42323 New Inspection Fee
Housing and Community D, 50 Housing Inspection-Confirmed Complaint Inspection 11,985 100 10061700 42324 New Inspection Fee
Housing and Community D, 50 Section 8 Voucher-Full-Time Employees 43,430 100 10061600 61010 FSS Coordinator
Housing and Community D, 50 Section 8 Voucher-IPERS 3,878 100 10061600 61310 FSS Coordinator
Housing and Community D, 50 Section 8 Voucher-Social Security 3,323 100 10061600 61320 FSS Coordinator
Housing and Community D, 50 Section 8 Voucher-Health Insurance 14,280 100 10061600 61410 FSS Coordinator
Housing and Community D, 50 Section 8 Voucher-Life Insurance 87 100 10061600 61416 FSS Coordinator
Housing and Community D, 5C Problem Properties Maintenance-Property Maint. (26,524) 102 1021002 62431 FY 15 CIP Reductions
Housing and Community D, 5C Problem Properties Management-Repayments 20,334 100 1001002 53620 Adjust to Actual
Housing and Community D, 5C Problem Properties Management-Repayments 20,931 101 1011002 53620 Adjust to Actual
Housing and Community D, 5C Problem Properties Management-Construction (20,000) 102 1021002 73210 Adjust to Actual
Planning 50 Historic Preservation Travel-Conferences (1,117) 100 10062700 62310 FY 15 Travel Freeze
Planning 50 Historic Preservation Education and Training (2,905) 100 10062700 62360 FY 15 Travel Freeze
Planning 50 Planning AdminTravel-Conferences (5,028) 100 10062100 62310 FY 15 Travel Freeze
Planning 50 Planning Admin Education and Training (239) 100 10062100 62360 FY 15 Travel Freeze
Planning 50 Development Services Travel-Conferences (452) 100 10062400 62310 FY 15 Travel Freeze
Planning 50 Development Services Education and Training (341) 100 10062400 62360 FY 15 Travel Freeze
Planning 5C Historic Preservation Technical Assistance-Grant 15,000 102 1022431 45771 Grant Award
Planning 5C Historic Preservation Technical Assistance-Consultant Servi( 15,000 102 1022431 62716 Grant Award
Public Information Office 6C City of DBQ 175th Birthday-Speakers/Programs (3,390) 100 1001948 62734 FY 15 CIP Reductions
City Manager's Office 6C Sustainability Initiative-Consulting Engineers (1,031) 102 1022218 62712 CIP Cancel for GF Reserve
City Manager's Office 60 CMO Full-Time Employees (40,369) 100 10072100 61010 FY 15 Frozen Positions
City Manager's Office 60 CMO Part-Time Employees (20,184) 100 10072100 61020 FY 15 Frozen Positions
City Manager's Office 60 CMO IPERS (1,802) 100 10072100 61310 FY 15 Frozen Positions
City Manager's Office 60 CMO IPERS (3,605) 100 10072100 61310 FY 15 Frozen Positions
City Manager's Office 60 CMO Social Security (1,544) 100 10072100 61320 FY 15 Frozen Positions
City Manager's Office 60 CMO Social Security (3,088) 100 10072100 61320 FY 15 Frozen Positions
City Manager's Office 60 CMO Life Insurance (81) 100 10072100 61416 FY 15 Frozen Positions
City Manager's Office 60 CMO Travel-Conferences (20,945) 100 10072100 62310 FY 15 Travel Freeze
City Manager's Office 60 CMOTravel-City Business (5,000) 100 10072100 62320 FY 15 Travel Freeze
City Manager's Office 60 CMO Education and Training (7,500) 100 10072100 62360 FY 15 Travel Freeze
City Manager's Office 60 Sustainability Travel-Conferences (5,700) 100 10072200 62310 FY 15 Travel Freeze
Budget Office 60 Budget Travel-Conferences (8,500) 100 10072400 62310 FY 15 Travel Freeze
City Clerk 60 City Clerk Travel-Conferences (1,278) 100 10073100 62310 FY 15 Travel Freeze
City Clerk 60 City Clerk Education and Training (360) 100 10073100 62360 FY 15 Travel Freeze
Finance 60 Internal Audit-Insurance Reimbursement 47,595 100 10074300 53610 Insurance Reimbursement
Finance 60 Internal Audit-Consultant 37,114 100 10074300 62716 Third Party Internal Control Audit
Information Services 60 Info Services Full-Time Employees (40,236) 100 10077100 61010 FY 15 Vacancy Savings
Information Services 60 Info Services IPERS (3,593) 100 10077100 61310 FY 15 Vacancy Savings
Page 4
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Information Services 60 Info Services Social Security (3,078) 100 10077100 61320 FY 15 Vacancy Savings
Information Services 60 Info Services Life Insurance (80) 100 10077100 61416 FY 15 Vacancy Savings
Information Services 60 Info Services Education and Training (4,300) 100 10077100 62360 FY 15 Travel Freeze
City-Wide 0 Dubuque Racing Association Rent Revenue (811,431) 100 10079250 43262 Adjust to Actual
City-Wide 0 Dubuque Racing Association Distribution Revenue 249,742 100 10079250 43261 Adjust to Actual
City-Wide 0 City-Wide Investment Income (140,000) 100 10010100 43110 Adjust to Actual
City-Wide 0 Local Option Sales Tax-General Fund 66,355 100 10010100 41530 Adjust to Actual
TOTAL GENERAL FUND (1,479,520) (1,016,246)
TRANSIT FUND
Transit 8C Transit Roof-GO Bonds 102,300 600 6001613 54210 Adjust to Actual
Transit 8C Transit Roof-Bond Discount 1,500 600 6001613 54220 Adjust to Actual
Transit 8C Transit Roof-Legal Service 103 600 6001613 62713 Adjust to Actual
Transit 8C Transit Roof-Financial Consultant 2,614 600 6001613 62721 Adjust to Actual
Transit 8C Transit Roof-Construction 1,633 600 6001613 73210 Adjust to Actual
Parking Division 8C Intermodal Center-GO Bonds 117,187 600 6001614 54210 Adjust to Actual
Parking Division 8C Intermodal Center-Bond Discount 16,924 600 6001614 54220 Adjust to Actual
Parking Division 8C Intermodal Center-Investment Earnings 8,702 600 6001614 54220 Adjust to Actual
Parking Division 8C Intermodal Center-Legal Service 3,935 600 6001614 62713 Adjust to Actual
Parking Division 8C Intermodal Center-Financial Consultant 67,173 600 6001614 62721 Adjust to Actual
Parking Division 8C Intermodal Center-Construction 71,705 600 6001614 73211 Adjust to Actual
TOTAL TRANSIT FUND 147,163 246,613
GREATER DOWNTOWN-TIF FUND
Economic Development 5C Downtown Rehab Consultant-Financial Consultant (50,000) 240 2402157 62721 Adjust to Actual
TOTAL GREATER DOWNTOWN TIF FUND (50,000) -
DOWNTOWN LOAN POOL-TIF FUND
Economic Development 5C Downtown Rehab Loan-Bond Proceeds 82,292 241 2411033 54210 Adjust to Actual
Economic Development 5C Downtown Rehab Loan-Bond Discount 1,207 241 2411033 54220 Adjust to Actual
Economic Development 5C Downtown Rehab Loan-Financial Consultant 2,103 241 2411033 62721 Adjust to Actual
Economic Development 5C Downtown Rehab Loan-Legal Services 83 241 2411033 62713 Adjust to Actual
Economic Development 5C Downtown Rehab Loan-Loans 858,157 241 2411033 62764 Adjust to Actual
Economic Development 5C Downtown Rehab Grant-Grants 124,603 241 2411942 62765 Adjust to Actual
TOTAL DOWNTOWN LOAN POOL TIF FUND 984,946 83,499
ROAD USE TAX FUND
Public Works 20 Street Maint Full-Time Employees (8,462) 250 25054400 61010 FY 15 Vacancy Savings
Public Works 20 Street Maint. Full-Time Employees (24,232) 250 25054400 61010 FY 15 Vacancy Savings
Public Works 20 Street Maint. IPERS (756) 250 25054400 61310 FY 15 Vacancy Savings
Public Works 20 Street Maint. IPERS (2,164) 250 25054400 61310 FY 15 Vacancy Savings
Public Works 20 Street Maint.Social Security (647) 250 25054400 61320 FY 15 Vacancy Savings
Public Works 20 Street Maint.Social Security (1,854) 250 25054400 61320 FY 15 Vacancy Savings
Public Works 20 Street Maint. Life Insurance (17) 250 25054400 61416 FY 15 Vacancy Savings
Public Works 20 Street Maint. Life Insurance (48) 250 25054400 61416 FY 15 Vacancy Savings
Public Works 20 Street Cleaning Full-Time Employees (15,131) 250 25054410 61010 FY 15 Vacancy Savings
Public Works 20 Street Cleaning IPERS (1,351) 250 25054410 61310 FY 15 Vacancy Savings
Public Works 20 Street Cleaning Social Security (1,158) 250 25054410 61320 FY 15 Vacancy Savings
Public Works 20 Street Cleaning Life Insurance (31) 250 25054410 61416 FY 15 Vacancy Savings
Public Works 20 Snow&Ice Control Full-Time Employees (5,119) 250 25054420 61010 FY 15 Vacancy Savings
Page 5
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Public Works 20 Snow&Ice Control Full-Time Employees (2,152) 250 25054420 61010 FY 15 Vacancy Savings
Public Works 20 Snow&Ice Control IPERS (457) 250 25054420 61310 FY 15 Vacancy Savings
Public Works 20 Snow&Ice Control IPERS (192) 250 25054420 61310 FY 15 Vacancy Savings
Public Works 20 Snow&Ice Control Social Security (392) 250 25054420 61320 FY 15 Vacancy Savings
Public Works 20 Snow&Ice Control Social Security (164) 250 25054420 61320 FY 15 Vacancy Savings
Public Works 20 Snow&Ice Control Life Insurance (10) 250 25054420 61416 FY 15 Vacancy Savings
Public Works 20 Snow&Ice Control Life Insurance (4) 250 25054420 61416 FY 15 Vacancy Savings
TOTAL ROAD USE TAX FUND (64,341) -
CUSTOMER FACILITY CHARGE FUND
Airport 2C Restricted Terminal Project 99,374 252 2522447 53102 Adjust to Actual
TOTAL CUSTOMER FACILITY CHARGE FUND - 99,374
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
Economic Development 5C ED Financial Assistance-Loans (185,806) 260 2601235 62764 Adjust to Actual
Economic Development 5C Brazen(Harvest Kitchen)-Loans 175,000 260 2602635 62764 Adjust to Actual
Economic Development 5C Microenterprise Assistance Programs-Loans 10,806 260 2602636 62764 Adjust to Actual
Housing and Community D, 5C First Time Homebuyer-Loans 28,216 260 2601234 62764 Adjust to Actual
Housing and Community D, 5C Homeowner Rehab-Loans (40,140) 260 2601065 62764 Adjust to Actual
Housing and Community D, 5C Rental Unit Rehab-Loans 19,573 260 2601233 62764 Adjust to Actual
Housing and Community D, 50 Housing Administration-Office Supplies 555 260 26061100 62010 CDBG Amend#2
Housing and Community D, 50 Housing Administration-Printing and Binding 65 260 26061100 62090 CDBG Amend#2
Housing and Community D, 50 Housing Administration-Subscriptions 100 260 26061100 62170 CDBG Amend#2
Housing and Community D, 50 Housing Administration-General Liability 37 260 26061100 62208 CDBG Amend#2
Housing and Community D, 50 Housing Administration-Telephone 108 260 26061100 62208 CDBG Amend#2
Housing and Community D, 50 Admin Services and Staff-Conferences (680) 260 26061100 62310 CDBG Amend#2
Housing and Community D, 50 Housing Code Enforcement-Motor Vehicle Maintenance (851) 260 26061700 62528 CDBG Amend#2
Housing and Community D, 50 Housing Rehab Services-Part-Time Employees 2,190 260 26061300 61020 CDBG Amend#2
Housing and Community D, 50 Housing Rehab Services-Conferences 2,914 260 26061300 62310 CDBG Amend#2
Housing and Community D, 50 Housing Rehab Services-Copying 527 260 26061300 62110 CDBG Amend#2
City Manager's Office 50 Neighborhood Development-Copying 921 260 26072800 62110 CDBG Amend#2
Human Rights 30 Dispute Resolution Center-Promotion (364) 260 26016100 62140 CDBG Amend#2
Human Rights 30 Dispute Resolution Center-Education and Training (364) 260 26016100 62360 CDBG Amend#2
Recreation Division 40 CD Target Area-Pay to Other Agency (3,419) 260 26034500 62761 CDBG Amend#2
TOTAL CDBG FUND 9,388 -
STATE CDBG FUND
Economic Development 5C CDBG Grant-Caradco 2,203,913 263 2632341 45771 Adjust to Actual
Economic Development 5C CDBG Grant-Caradco 2,193,408 263 2632341 62716 Adjust to Actual
TOTAL STATE CDBG FUND 2,193,408 2,203,913
IOWA FINANCE AUTHORITY TRUST FUND
Housing and Community D, 5C IFA Housing Trust 14-05-Grant 147,637 268 2682285 45703 New Grant
Housing and Community D, 5C IFA Housing Trust 14-05-Loans 147,637 268 2682285 62764 New Grant
TOTAL IFA TRUST FUND 147,637 147,637
LEAD PAINT GRANT FUND
Housing and Community D, 50 Lead Paint Abatement-Full-Time Employees (165,495) 275 27561200 61010 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-IPERS (14,776) 275 27561200 61310 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Social Security (12,660) 275 27561200 61320 Lead Grant Not Received
Page 6
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Housing and Community D, 50 Lead Paint Abatement-Health Insurance (42,840) 275 27561200 61410 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Workers Comp (7,861) 275 27561200 61415 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Life Insurance (331) 275 27561200 61416 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Office Supplies (419) 275 27561200 62010 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Uniform (350) 275 27561200 62011 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Postage (6,026) 275 27561200 62030 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Processing Materials (24) 275 27561200 62031 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Printing (185) 275 27561200 62090 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Copying (583) 275 27561200 62110 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Legal Notices (10,580) 275 27561200 62130 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-General Liability Insurance (17,567) 275 27561200 62208 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Travel Conferences (4,000) 275 27561200 62310 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Travel City Business (1,200) 275 27561200 62320 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Education&Training (8,620) 275 27561200 62360 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Telephone (1,058) 275 27561200 62421 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Rental of Space (1,008) 275 27561200 62436 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Motor Vehicle Fuel (600) 275 27561200 62511 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Motor Vehicle Maintenance (1,585) 275 27561200 62521 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Mach/Equip Maintenance (5,000) 275 27561200 62611 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Software License Exp (2,326) 275 27561200 62663 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Internet Services (480) 275 27561200 62667 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Legal Services (1,195) 275 27561200 62713 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Audit Services (2,850) 275 27561200 62726 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Dust Wipe Testing (24,000) 275 27561200 62729 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Pay to Other Agency (14,920) 275 27561200 62761 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Relocations (39,170) 275 27561200 73112 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Uniforms (48) 275 27561211 62011 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Dust Wipe Testing (234) 275 27561211 62729 Lead Grant Not Received
Housing and Community D, 50 Lead Paint Abatement-Pay to Other Agency (90) 275 27561211 62761 Lead Grant Not Received
Housing and Community D, 5C Lead Hazard Reduction Program-Grants (600,000) 275 2752429 62765 Lead Grant Not Received
TOTAL LEAD PAINT GRANT FUND (988,081) -
SECTION 8 FUND
Housing and Community D, 50 Section 8 Voucher-Full-Time Employees (43,430) 280 28061600 61010 Adjust to Actual
Housing and Community D, 50 Section 8 Voucher-IPERS (3,878) 280 28061600 61310 Adjust to Actual
Housing and Community D, 50 Section 8 Voucher-Social Security (3,323) 280 28061600 61320 Adjust to Actual
Housing and Community D, 50 Section 8 Voucher-Health Insurance (14,280) 280 28061600 61410 Adjust to Actual
Housing and Community D, 50 Section 8 Voucher-Life Insurance (87) 280 28061600 61416 Adjust to Actual
Housing and Community D, 50 Section 8 Voucher-FSS Coordinator Grant (20,715) 280 28061600 44215 Adjust to Actual
TOTAL SECTION 8 FUND (64,998) (20,715)
STREET CONSTRUCTION FUND
Engineering 2C Street Camera Install-Cameras 84,691 300 3002421 73410 Additional Wash Neigh Cameras
Engineering 2C Street Camera Install-Reimbursement 19,691 300 3002421 53620 Additional Wash Neigh Cameras
Engineering 2C Cedar Cross Road Reconstruction-Engineering 5,470 300 3002139 62811 Adjust to Actual
Engineering 2C North Cascade-DMATS Funding 12,000 300 3002021 45771 Adjust to Actual
Engineering 2C North Cascade-DMATS Funding (340,433) 300 3002021 45771 Adjust to Actual
Engineering 2C North Cascade-Construction 12,000 300 3002021 73211 Adjust to Actual
Engineering 2C Asbury Road Grinding-GO Bond Proceeds 432,035 300 3002482 54210 Adjust to Actual
Engineering 2C Asbury Road Grinding-Bond Discount 6,335 300 3002482 54220 Adjust to Actual
Page 7
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Engineering 2C Asbury Road Grinding-Legal Services 436 300 3002482 62713 Adjust to Actual
Engineering 2C Asbury Road Grinding-Financial Consultant 11,041 300 3002482 62721 Adjust to Actual
Engineering 2C Asbury Road Grinding-Construction 6,893 300 3002482 73211 Adjust to Actual
Engineering 2C 9th to 11th 1-Way to 2-Way RR Crossing-Bond Proceeds 308,596 300 3002553 54210 Adjust to Actual
Engineering 2C 9th to 11th 1-Way to 2-Way RR Crossing-Bond Discount 4,525 300 3002553 54220 Adjust to Actual
Engineering 2C 9th to 11th 1-Way to 2-Way RR Crossing-Legal Service 311 300 3002553 62713 Adjust to Actual
Engineering 2C 9th to 11th 1-Way to 2-Way RR Crossing-Financial Consultai 7,886 300 3002553 62721 Adjust to Actual
Engineering 2C 9th to 11th 1-Way to 2-Way RR Crossing-Construction 4,924 300 3002553 73211 Adjust to Actual
Public Works 2C Curb Ramp Program-Sales Tax Refunds 42 300 3001227 53202 Adjust to Actual
Public Works 2C Curb Ramp Program-GO Bond Proceeds 511,035 300 3001227 54210 Adjust to Actual
Public Works 2C Curb Ramp Program-Bond Discount 7,493 300 3001227 54220 Adjust to Actual
Public Works 2C Curb Ramp Program-Legal Services 516 300 3001227 62713 Adjust to Actual
Public Works 2C Curb Ramp Program-Financial Consultant 13,060 300 3001227 62721 Adjust to Actual
Public Works 2C Curb Ramp Program-Construction 8,194 300 3001227 73211 Adjust to Actual
Public Works 2C Street Sweeper Replacement-Bond Proceeds 193,262 300 3001209 54210 Adjust to Actual
Public Works 2C Street Sweeper Replacement-Bond Discount 2,834 300 3001209 54220 Adjust to Actual
Public Works 2C Street Sweeper Replacement-Legal Service 195 300 3001209 62713 Adjust to Actual
Public Works 2C Street Sweeper Replacement-Financial Consultant 4,939 300 3001209 62721 Adjust to Actual
Public Works 2C Street Sweeper Replacement-Sweeper 3,083 300 3001209 71321 Adjust to Actual
Public Works 2C Dump Truck Replacement-Bond Proceeds 114,191 300 3002539 54210 Adjust to Actual
Public Works 2C Dump Truck Replacement-Bond Discount 1,674 300 3002539 54220 Adjust to Actual
Public Works 2C Dump Truck Replacement-Legal Service 115 300 3002539 62713 Adjust to Actual
Public Works 2C Dump Truck Replacement-Financial Consultant 2,918 300 3002539 62721 Adjust to Actual
Public Works 2C Dump Truck Replacement-Dump Truck 1,822 300 3002539 71318 Adjust to Actual
City-Wide 0 Local Option Sales Tax-Street Construction Fund 33,178 300 30010300 41530 Adjust to Actual
Engineering 2C ITS Improvements-Smart Row-Construction (124,000) 300 3002253 73211 CIP Cancel for GF Reserve
Engineering 2C North Cascade-Construction (12,000) 300 3002021 73211 Shift to Bus Storage&Maint Facility
Engineering 2C North Cascade-Construction (270,000) 300 3002021 73211 Shift to Smarter Travel Project
Engineering 2C Smarter Travel Project-Pay to Other Agency 270,000 300 3002634 62761 Shifted from North Cascade
TOTAL STREET CONSTRUCTION FUND 32,494 1,306,458
SALES TAX INCREMENT FUND
Engineering 2C Bee Branch-Construction (16,849,482) 340 3401654 73211 Adjust to Actual
TOTAL SALES TAX INCREMENT FUND (16,849,482) -
SALES TAX FUND(20%)
Fire Department 1C Ambulance Replacement-Legal Services 216 350 3502507 62713 Adjust to Actual
Fire Department 1C Ambulance Replacement-Financial Consultant 5,474 350 3502507 62721 Adjust to Actual
Fire Department 1C Ambulance Replacement-Ambulance 3,418 350 3502507 71318 Adjust to Actual
Fire Department 1C Ambulance Replacement-Bond Proceeds 214,219 350 3502507 54210 Adjust to Actual
Fire Department 1C Ambulance Replacement-Bond Discount 3,141 350 3502507 54220 Adjust to Actual
Fire Department 1C Station#2 Improv-Bond Proceeds 128,582 350 3501198 54210 Adjust to Actual
Fire Department 1C Station#2 Improv-Bond Discount 1,885 350 3501198 54220 Adjust to Actual
Fire Department 1C Station#2 Improv-Legal Services 130 350 3501198 62713 Adjust to Actual
Fire Department 1C Station#2 Improv-Financial Consultant 3,286 350 3501198 62721 Adjust to Actual
Fire Department 1C Station#2 Improv-Construction 2,051 350 3501198 73210 Adjust to Actual
Recreation Division 4C Golf Course Irrigation-Bond Proceeds 121,066 350 3501530 54210 Adjust to Actual
Recreation Division 4C Golf Course Irrigation-Bond Discount 1,775 350 3501530 54220 Adjust to Actual
Recreation Division 4C Golf Course Irrigation-Construction 4,882 350 3501530 73211 Adjust to Actual
Building Services 1C City Hall Remodeling-Investment Earnings 913 350 3501045 43110 Adjust to Actual
Building Services 1C City Hall Remodeling-Bond Proceeds 205,731 350 3501045 54210 Adjust to Actual
Page 8
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Building Services 1C City Hall Remodeling-Bond Discount 3,017 350 3501045 54210 Adjust to Actual
Building Services 1C City Hall Remodeling-Legal Services 208 350 3501045 62713 Adjust to Actual
Building Services 1C City Hall Remodeling-Financial Consultant 5,258 350 3501045 62721 Adjust to Actual
Building Services 1C City Hall Remodeling-Construction 4,195 350 3501045 73210 Adjust to Actual
City-Wide 0 Local Option Sales Tax-Sales Tax Construction 20% 33,178 350 35010350 41530 Adjust to Actual
TOTAL SALES TAX FUND(20%) 29,118 713,507
GENERAL CONSTRUCTION FUND
Economic Development 5C Historic Millwork District Incentives-Loan Repayments (15,000) 360 3602439 43405 Adjust to Actual
Economic Development 5C Historic Millwork District Incentives-GO Bond Proceeds (670,000) 360 3602439 54210 Adjust to Actual
Economic Development 5C Historic Millwork District Incentives-Loans (670,000) 360 3602439 62764 Adjust to Actual
Economic Development 5C Historic Millwork District Incentives-Grants 70,000 360 3602439 62765 Adjust to Actual
Economic Development 5C Washington Neighborhood Incentives-Investment Earnings 1,356 360 3602438 43110 Adjust to Actual
Economic Development 5C Washington Neighborhood Incentives-Grants 1,356 360 3602438 62765 Adjust to Actual
Economic Development 5C Washington Neighborhood Incentives-Bond Proceeds (750,000) 360 3602438 54210 Adjust to Actual
Economic Development 5C Washington Neighborhood Incentives-Loans (1,437,325) 360 3602438 62764 Adjust to Actual
Economic Development 5C Washington Neighborhood Incentives-Grants (980,000) 360 3602438 62765 Adjust to Actual
Economic Development 5C Downtown Housing Improvement Program-Grants (25,000) 360 3602560 62765 Adjust to Actual
Economic Development 5C Washington Neighborhood Fagade program-Grants (133,129) 360 3602436 62765 Adjust to Actual
Economic Development 5C Downtown Housing Creation Program-Investment Earnings 1,240 360 3602267 43110 Adjust to Actual
Economic Development 5C Downtown Housing Creation Program-Grants 1,240 360 3602267 62765 Adjust to Actual
Economic Development 5C Downtown Housing Creation Program-Grants 322,540 360 3602267 62765 Adjust to Actual
Economic Development 5C Downtown Housing Creation Program-Loans (1,227,240) 360 3602267 62764 Adjust to Actual
Economic Development 5C Central Ave Streetscape Plan (50,000) 360 3602561 62712 Adjust to Actual
Economic Development 5C Downtown Rehab Consultant-Financial Consultant (89,186) 360 3602157 62721 Adjust to Actual
Economic Development 5C South Siegert Farm-Construction (3,582,454) 360 3602160 73211 Shift to Ind. Park Land Acquisition
Economic Development 5C Future Industrial Land Acquisitions-Land Acquisition 3,582,454 360 3602437 73110 Shift from South Siegert Farm
Economic Development 5C Future Industrial Land Acquisitions-Land Acquisition 181,974 360 3602437 73110 Adjust to Actual
Economic Development 5C Future Industrial Land Acquisitions-Legal Services 1,524 360 3602437 62713 Adjust to Actual
Economic Development 5C Future Industrial Land Acquisitions-Financial Consultant 35,929 360 3602437 62721 Adjust to Actual
Economic Development 5C Future Industrial Land Acquisitions-Investment Earnings 4,020 360 3602437 43110 Adjust to Actual
Economic Development 5C Future Industrial Land Acquisitions-Bond Proceeds 2,205,857 360 3602437 54210 Adjust to Actual
Economic Development 5C Future Industrial Land Acquisitions-Bond Discount 9,550 360 3602437 54220 Adjust to Actual
Parking Division 2C Millwork District Parking Improvements-Bond Proceeds (1,133,866) 360 3602250 54210 Adjust to Actual
Parking Division 2C Millwork District Parking Improvements-Bond Discount 1,585 360 3602250 54220 Adjust to Actual
Parking Division 2C Millwork District Parking Improvements-Bond Interest 4,015 360 3602250 43110 Adjust to Actual
Parking Division 2C Millwork District Parking Improvements-Construction (1,128,266) 360 3602250 73211 Adjust to Actual
Engineering 2C HWY 52 Phase II Rehab-Fed Pass Thru State Grant (464,410) 360 3602483 45771 Adjust to Actual
Engineering 2C HWY 52 Phase II Rehab-State Highway Assistance 464,410 360 3602483 45725 Adjust to Actual
Engineering 2C HWY 52 Phase II Rehab-Investment Earnings 272 360 3602483 43110 Adjust to Actual
Housing and Community D, 5C Homeownership Grants-GO Bond Proceeds 515,682 360 3601595 54210 Adjust to Actual
Housing and Community D, 5C Homeownership Grants-Bond Discount 2,233 360 3601595 54220 Adjust to Actual
Housing and Community D, 5C Homeownership Grants-Legal Services 519 360 3601595 62713 Adjust to Actual
Housing and Community D, 5C Homeownership Grants-Financial Consultant 8,861 360 3601595 62721 Adjust to Actual
Housing and Community D, 5C Homeownership Grants-Loans (2,491,465) 360 3601595 62764 Adjust to Actual
Housing and Community D, 5C CHI-Bond Proceeds 344,476 360 3602573 54210 Adjust to Actual
Housing and Community D, 5C CHI-Bond Discount 1,491 360 3602573 54220 Adjust to Actual
Housing and Community D, 5C CHI-Financial Consultant 340,048 360 3602573 62761 Adjust to Actual
Housing and Community D, 5C CHI-Legal Services 347 360 3602573 62761 Adjust to Actual
Housing and Community D, 5C CHI-Pay to Other Agency 5,572 360 3602573 62761 Adjust to Actual
TOTAL GENERAL CONSTRUCTION FUND (7,261,701) 522,911
Page 9
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
DEBT SERVICE FUND
Engineering 70 Sales Tax Increment Bond-Interest 296,175 400 40055800 74112 Adjust to Actual
TOTAL DEBT SERVICE FUND 296,175 -
WATER OPERATING FUND
Water 80 Water Admin Full-Time Employees (46,644) 640 64042100 61010 FY 15 Vacancy Savings
Water 80 Water Admin IPERS (4,165) 640 64042100 61310 FY 15 Vacancy Savings
Water 80 Water Admin Social Security (3,568) 640 64042100 61320 FY 15 Vacancy Savings
Water 80 Water Admin Life Insurance (93) 640 64042100 61416 FY 15 Vacancy Savings
TOTAL WATER OPERATING FUND (54,470) 0
SANITARY SEWER CONSTRUCTION FUND
Engineering 8C Granger Creek Sanitary-Bond Proceeds 110,369 710 7102409 54210 Adjust to Actual
Engineering 8C Granger Creek Sanitary-Bond Discount 58,098 710 7102409 54220 Adjust to Actual
Engineering 8C Granger Creek Sanitary-Bond Interest 5,480 710 7102409 43110 Adjust to Actual
Engineering 8C Granger Creek Sanitary-Legal Service 4,124 710 7102409 62713 Adjust to Actual
Engineering 8C Granger Creek Sanitary-Financial Consultant 101,254 710 7102409 62721 Adjust to Actual
Engineering 8C Granger Creek Sanitary-Construction 68,569 710 7102409 73211 Adjust to Actual
WRRC 8C Congen-SRF Bond Proceeds 196,162 710 7101837B 54230 Adjust to Actual
TOTAL SANITARY SEWER CONSTRUCTION FUND 173,947 370,109
STORM WATER CONSTRUCTION FUND
Engineering 8C Detention Basin Maintenance-Construction 3,754 720 7201359 73211 Adjust to Actual
Engineering 8C Bee Branch-Miscellaneous Services (24) 720 7201654 62731 Adjust to Actual
Engineering 8C Bee Branch-Consulting Engineers (78,363) 720 7201654 62712 Adjust to Actual
Engineering 8C Bee Branch-Legal Services (39,843) 720 7201654 62713 Adjust to Actual
Engineering 8C Bee Branch-Consultant Services (4,722) 720 7201654 62716 Adjust to Actual
Engineering 8C Bee Branch-Eng. Division Services (2,870,000) 720 7201654 62811 Adjust to Actual
Engineering 8C Bee Branch-Land Acquisition (10,888) 720 7201654 73111 Adjust to Actual
Engineering 8C Bee Branch-SRF Loan (19,143,708) 720 7201654 54230 Adjust to Actual
Engineering 8C Bee Branch-Federal Grant (2,740,858) 720 7201654 44170 Adjust to Actual
Engineering 8C Bee Branch-Construction (17,665,347) 720 7201654 73211 Adjust to Actual
Engineering 8C 32nd&Grandview Storm -Engineering Services (38,378) 720 7201808 62811 Cancel Project
Engineering 8C Storm Sewer Sys Assess-Consulting (300,000) 720 7202015 62712 Cancel Project
Engineering 8C Stormwater Ditch Remediation-Construction 2,290 720 7201004 73211 Shift from Carter Road Culvert
Engineering 8C Storm General -Construction 80,290 720 7201066 73211 Shift from Carter Road Culvert
Engineering 8C Catch BasinAtVestside-Construction 41,188 720 7201081 73211 Shift from Kane/Kauf Storm Sewer
Engineering 8C Arrowhead Storm -Construction 70,972 720 7201208 73211 Shift from N Grandview/Center Grove
Engineering 8C NPDES Program -Engineering Division Services 5,606 720 7201355 62811 Shift from N Grandview/Center Grove
Engineering 8C 7th St.Storm Sewer-Construction (22,529) 720 7202417 73211 Shift to Arrowhead Storm
Engineering 8C N.Grandview Storm-Engineering Division Services (9,000) 720 7202549 62811 Shift to Arrowhead Storm
Engineering 8C N.Grandview Storm -Construction (54,000) 720 7202549 73211 Shift to Arrowhead Storm
Engineering 8C Center Grove San Storm-Engineering Services (7,000) 720 7202550 62811 Shift to Arrowhead/NPDES Program
Engineering 8C Center Grove San Storm-Construction (32,626) 720 7202550 73211 Shift to Arrowhead/NPDES Program
Engineering 8C Kane/Kauf Storm Sewer-Construction (47,341) 720 7202133 73211 Shift to Catch BasinAtVestside
Engineering 8C Carter Rd Culvert Ext-Engineering Division Services (8,997) 720 7201356 62811 Shift to General Storm Repairs
Engineering 8C Carter Rd Culvert Ext-Construction (58,000) 720 7201356 73211 Shift to General Storm Repairs
TOTAL STORM WATER CONST FUND (21,042,958) (21,884,566)
WATER CONSTRUCTION FUND
Page 10
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Water 8C SRF Green Alley-Construction 309,100 740 7402526 73211 Shift from Annexation Water Main
Water 8C SRF Green Alley-Construction 1,300,000 740 7402526 73211 Shift from English Mill Water Extension
Water 8C Airport Water Ext-GO Bonds 93,392 740 7402395 54210 Adjust to Actual
Water 8C Airport Water Ext-Bond Discount 49,161 740 7402395 54220 Adjust to Actual
Water 8C Airport Water Ext-Investment Earnings 5,290 740 7402395 43110 Adjust to Actual
Water 8C Airport Water Ext-Legal Service 3,384 740 7402395 62713 Adjust to Actual
Water 8C Airport Water Ext-Financial Consultant 85,679 740 7402395 62721 Adjust to Actual
Water 8C Airport Water Ext-Construction 58,780 740 7402395 73211 Adjust to Actual
Water 8C Airport Water Extension-Construction 400,000 740 7402395 73211 Shift from English Mill/Annexation
Water 8C SW Arterial Main Ext-N.Cascade-Construction 500,000 740 7402594 73211 Shift from English MiIINVater Main Ext
Water 8C Private Water System Purchase-Pay to Other Agency 450,000 740 7402633 62761 Shift from Green AIIeyAtVater Main Ext
Water 8C Private Water System Purchase-Construction 150,000 740 7402633 73211 Shift from Green AIIeyAtVater Main Ext
Water 8C Annexation Water Main Ext-Construction (309,100) 740 7401411 73211 Shift SRF Green Alley
Water 8C English Mill Water Extension-Construction (217,650) 740 7402504 73211 Shift to Airport Water Ext.
Water 8C Annexation Water Main Ext-Construction (182,350) 740 7401411 73211 Shift to Airport Water Ext.
Water 8C Water Main Replacement/Extension-Construction (412,650) 740 7401405 73211 Shift to N.Cascade Water Ext.
Water 8C English Mill Water Extension-Construction (87,350) 740 7402504 73211 Shift to N.Cascade Water Ext.
Water 8C SRF Green Alley Water Utilities (150,000) 740 7402526 73211 Shift to Private Water System
Water 8C Water Main Replacement/Extension-Construction (400,000) 740 7401405 73211 Shift to Private Water System
Water 8C Annexation Water Main Ext-Construction (50,000) 740 7401411 73211 Shift to Private Water System
Water 8C English Mill Water Extension-Construction (1,300,000) 740 7402504 73211 Shift to SRF Green Alley
TOTAL WATER CONSTRUCTION FUND 147,843 147,843
ENGINEERING INTERNAL SERVICE FUND
Engineering 20 Traffic Eng Full-Time Employees (9,396) 800 80055700 61010 FY 15 Vacancy Savings
Engineering 20 Traffic Eng IPERS (839) 800 80055700 61310 FY 15 Vacancy Savings
Engineering 20 Traffic Eng Social Security (719) 800 80055700 61320 FY 15 Vacancy Savings
Engineering 20 Traffic Eng Life Insurance (19) 800 80055700 61416 FY 15 Vacancy Savings
TOTAL ENGINEERING INTERNAL SERVICE FUND (10,973) 0
TRANSFERS Transfer Out Transfer In
City Manager's Office Transl Transfer from Water Fund to General Fund (113,387) 100 10072100 59640 Transfer funds
Finance Department Transl Transfer from Water Fund to General Fund (96,613) 100 10074100 59640 Transfer funds
Water Transl Transfer from Water Fund to General Fund (210,000) 640 64010640 91100 Transfer funds
Engineering Trans2 Transfer from Street Construction to Transit Fund 12,000 300 3002021 91600 Transfer funds
Engineering Trans2 Transfer from Street Construction to Transit Fund 12,000 600 6002446 59300 Transfer funds
Economic Development Trans3 Transfer from General Construction Fund to DT Loans 319,135 241 2411033 59360 Transfer funds
Economic Development Trans3 Transfer from General Construction Fund to DT Loans 319,135 360 36010360 91360 Transfer funds
Economic Development Trans4 Transfer from Bond Proceeds to General Construction Fund (835,000) 360 3602439 59440 Transfer funds
Economic Development Trans4 Transfer from Bond Proceeds to General Construction Fund (835,000) 440 44010440 91360 Transfer funds
Economic Development Trans5 Transfer from Bond Proceeds to General Construction Fund (1,500,000) 360 3602438 59440 Transfer funds
Economic Development Trans5 Transfer from Bond Proceeds to General Construction Fund (1,500,000) 440 44010440 91360 Transfer funds
Economic Development Trans6 Transfer from Bond Proceeds to General Construction Fund (25,000) 360 3602560 59440 Transfer funds
Economic Development Trans6 Transfer from Bond Proceeds to General Construction Fund (25,000) 440 44010440 91360 Transfer funds
Economic Development Trans7 Transfer from Bond Proceeds to General Construction Fund (80,000) 360 3602436 59440 Transfer funds
Economic Development Trans7 Transfer from Bond Proceeds to General Construction Fund (80,000) 440 44010400 91360 Transfer funds
Economic Development Trans8 Transfer from Bond Proceeds to General Construction Fund (50,000) 360 3602561 59440 Transfer funds
Economic Development Trans8 Transfer from Bond Proceeds to General Construction Fund (50,000) 440 44010440 91360 Transfer funds
Economic Development Trans9 Transfer from Bond Proceeds to General Construction Fund (50,000) 240 2402157 59440 Transfer funds
Economic Development Trans9 Transfer from Bond Proceeds to General Construction Fund (50,000) 440 44010440 91240 Transfer funds
Economic Development Trans10 Transfer from Bond Proceeds to General Construction Fund (50,000) 241 2411942 59440 Transfer funds
Page 11
FISCAL YEAR 2015 AMENDMENT#2 CITY COUNCIL
10-Mar-15
FY 15 FY 15
Expense Revenue
Department Program Description Amount Amount Fund Activity/CIP Account Explanation
Economic Development Trans10 Transfer from Bond Proceeds to General Construction Fund (50,000) 440 44010440 91241 Transfer funds
Economic Development Transl l Transfer from General Construction Fund to DT Loans 59,349 241 2411942 59360 Transfer funds
Economic Development Transl l Transfer from General Construction Fund to DT Loans 59,349 360 36010360 91241 Transfer funds
Housing and Community D, Transl2 Transfer from Special Assessments to DRA Distrib Fund (20,000) 255 25510255 91102 Transfer funds
Housing and Community D, Transl2 Transfer from Special Assessments to DRA Distrib Fund (20,000) 102 1021002 59255 Transfer Funds
City-Wide Trans13 Transfer from General Fund to DRA Distribution Fund (24,343) 102 10210102 59100 Transfer funds
City-Wide Transl3 Transfer from General Fund to DRA Distribution Fund (24,343) 100 10010100 91102 Transfer funds
City-Wide Transl4 Transfer from General Fund to GDTIF Fund 63,458 240 24060240 59100 Transfer funds
City-Wide Transl4 Transfer from General Fund to GDTIF Fund 63,458 100 10010100 91240 Transfer funds
Economic Development Trans15 Transfer from Bond Proceeds to General Construction Fund (2,000,000) 360 3602437 59440 Transfer funds
Economic Development Trans15 Transfer from Bond Proceeds to General Construction Fund (2,000,000) 440 44010440 91360 Transfer funds
Housing and Community D, Transl6 Transfer from Bond Proceeds to General Construction Fund (3,000,000) 360 3601595 59440 Adjust to Actual
Housing and Community D, Trans16 Transfer from Bond Proceeds to General Construction Fund (3,000,000) 440 44010440 91360 Adjust to Actual
Public Works Transl7 Transfer from Bond Proceeds to Street Const. Fund (496,800) 300 3001227 59440 Transfer funds
Public Works Transl7 Transfer from Bond Proceeds to Street Const. Fund (496,800) 440 44010440 91300 Transfer funds
Engineering Transl8 Transfer from Bond Proceeds to Street Const. Fund (420,000) 300 3002482 59440 Adjust to Actual
Engineering Transl8 Transfer from Bond Proceeds to Street Const. Fund (420,000) 440 44010440 91300 Adjust to Actual
Engineering Transl9 Transfer from Bond Proceeds to Street Const. Fund (300,000) 300 3002553 59440 Transfer funds
Engineering Transl9 Transfer from Bond Proceeds to Street Const. Fund (300,000) 440 44010440 91300 Transfer funds
Fire Department Trans20 Transfer from Bond Proceeds to Sales Tax Const. Fund (208,252) 350 3502507 59440 Transfer funds
Fire Department Trans20 Transfer from Bond Proceeds to Sales Tax Const. Fund (208,252) 440 44010440 91350 Transfer funds
Building Services Trans2l Transfer from Bond Proceeds to Sales Tax Const. Fund (200,000) 350 3501045 59440 Transfer funds
Building Services Trans2l Transfer from Bond Proceeds to Sales Tax Const. Fund (200,000) 440 44010440 91350 Transfer funds
Public Works Trans22 Transfer from Bond Proceeds to Street Const. Fund (187,879) 300 3001209 59440 Transfer funds
Public Works Trans22 Transfer from Bond Proceeds to Street Const. Fund (187,879) 440 44010440 91300 Transfer funds
Fire Department Trans23 Transfer from Bond Proceeds to Sales Tax Const. Fund (125,000) 350 3501198 59440 Transfer funds
Fire Department Trans23 Transfer from Bond Proceeds to Sales Tax Const. Fund (125,000) 440 44010440 91350 Transfer funds
Recreation Division Trans24 Transfer from Bond Proceeds to Sales Tax Const. Fund (117,694) 350 3501530 59440 Transfer funds
Recreation Division Trans24 Transfer from Bond Proceeds to Sales Tax Const. Fund (117,694) 440 44010440 91350 Transfer funds
Police Department Trans25 Transfer from General Fund to DRA Gaming Fund 100,000 101 1011167 59101 Transfer funds
Police Department Trans25 Transfer from General Fund to DRA Gaming Fund 100,000 100 10010100 91101 Transfer funds
Public Works Trans26 Transfer from Bond Proceeds to Street Const. Fund (111,010) 300 3002539 59440 Transfer funds
Public Works Trans26 Transfer from Bond Proceeds to Street Const. Fund (111,010) 440 44010440 91300 Transfer funds
TOTAL TRANSFERS (9,457,036) (9,457,036)
(53,161,441) (26,536,700)
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