Finance Department FY 2017 Budget PresentationCity of Dubuque
SUMMARY:
SUGGESTED DISPOSITION:
Copyright 2014
Public Hearings # 3.
Finance Department FY 2017 Budget Presentation
ATTACHMENTS:
Description Type
Finance Department FY17 Recommended Budget Supporting Documentation
Finance
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FINANCE DEPARTMENT
% Change
FY 2014/15 FY 2015/16 FY 2015/16 FY 2016/17 from Adopted
Budget Highlights Actual Adopted Amended Recomm'd FY 2015/16
Employee Expense
1,307,683
1,309,501
1,309,501
1,392,292
6.3%
Supplies and Services
668,364
645,644
645,644
670,578
3.9%
Machinery and Equipment
18,630
7,413
7,413
10,980
48.1%
Non -Expense Accounts
1,396
Property Tax Support
745,960
-
0.0%
Total
1,996,073
1,962,558
1,962,558
2,073,850
5.7%
Abated Debt - Franchise Fee
-
185,089
185,089
208,158
100.0%
Total Expense
1,996,073
2,147,647
2,147,647
2,282,008
6.3%
Miscellaneous Revenue
Overhead & Utility Billing
113,902 42,850 42,850 69,900 63.1%
Recharges to Enterprise Funds
1,040,230
1,045,145
1,045,145 1,189,011
13.8%
Investment Mgr / Custodial &
Financial Service Fees
95,981
95,000
95,000 95,000
0.0%
Total revenue
1,250,113
1,182,995
1,182,995 1,353,911
14.4%
Property Tax Support
745,960
964,652
964,652 928,097
(36,555)
Percent Increase (Decrease) with Investment
Manager & Banking Fees & Franchise Fee Debt
-3.8%
Percent Increase (Decrease) without
Investment Manager
& Banking
Fees & Franchise Fee Debt
-8.7%
Personnel -Authorized FTE
17.62
17.74
17.74 17.74
Improvement Package Summary
1 of 5
This improvement level request provides funding to retain a firm to complete a franchise fee audit with
utility companies (Alliant, Black Hills, Maquoketa Valley, and Mediacom). The audit will confirm the
accuracy of the customers being charged the City franchise fees and the amounts received by the City.
There should be no cost additional cost to the City as the normal practice is that the firm conducting the
audit retains a percentage (50%) of any underpaid fees recovered during the test year. In 2004 the City
hired a firm to audit Mediacom for the test period 1/2/2002 through 12/31/2003. The firm recovered
$34,600 in underpaid franchise fees.
Related Cost: $ 0 Non -Recurring
Property Tax Impact: +$.0000/+.00%
Activity: Accounting/Payroll/Treasury
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Recommend - Yes
2 of 5
This improvement level request provides funding for the purchase of two tablets for Water Meter
Service Workers. The tablets would allow the service workers immediate access to customer accounts,
improving coordination with Utility Billing staff for processing work orders and collection account follow-
up. The tablets would eliminate trips between office and work site to pick up necessary paper
documents and assist with afterhours call-in requests for no water, emergency stop box locates and
access to customer water meter information.
Related Cost: $ 1,840 Non -Recurring
Related Cost: $ 240 Recurring
Total Cost: $ 2,080
Water and Sanitary Sewer Fees
Activity: Utility Billing
Recommend - Yes
3 of 5
This improvement level request provides funding for increasing the part-time Payroll Coordinator
position from 28 hours per week to 30 hours per week. The Payroll Coordinator has averaged between
29.16 to 29.5 hours per week for the past three test years. So far this test year, the position is
averaging 31.16 hours. During Fiscal Year 2015, the Payroll Coordinator has had two special payroll
audits for Municipal Fire and Police Retirement System of Iowa and the Internal Revenue Service.
Special requests for audits and other reporting are becoming more frequent and data requests for legal
actions are labor intensive. These legal and audit requests are on demand reports, that have short turn
around expectations and cannot be integrated into a normal work schedule. Iowa Public Employees'
Retirement System reporting has gone from quarterly to monthly reporting and the State
Unemployment reporting has become more detailed. Extra notifications have been implemented for
employee wage garnishments and tax levies. Sick leave payouts require more instruction for and
editing of departmental time entry and requires more computation and editing for external reporting.
Extra training and report tracking will be ongoing for Affordable Care Act requirements. Failure of
Affordable Care Act compliance would result in large fines. Fiscal Year 2016 will require extra time to
implement and test the Human Resources system upgrade and the employee direct time entry. It is not
anticipated that the hours needed to do this job will decrease. This position works closely with
personnel and provides payroll expertise to all City departments.
Related Cost: $ 19,052 Recurring
Property Tax Impact: +$.0081/+.07%
Activity: Accounting/Payroll/Treasury
Recommend - No
4 of 5
This improvement level request provides funding for a second part-time secretary in Finance (GE -25A
for 12 hours per week). This position would support Finance Department operations, including assisting
with accounts payable, payroll work, postage, and Utility Billing. This additional part-time secretary will
create a job sharing situation where both employees will use same work station and result in no gaps in
secretarial coverage in the Finance Department.
Related Cost: $ 12,299 Recurring
Property Tax Impact: +$.0052/+.05%
Activity: Accounting/Payroll/Treasury
ER
Recommend - No
5 of 5
This improvement level request provides funding to retain a firm to assist the City in revising utility rate
structure for water and sanitary sewer, analyze the current use of the tier system and compare the
system to other billing structures used by other cities with the intent to implement a system that
provides fair cost recovery to each customer class.
Related Cost: $ 25,000 Non -Recurring Sanitary Sewer User Fees Recommend - No
Related Cost: $ 25,000 Non -Recurring Water User Fees
Total Cost: $ 50,000
Activity: Utility Billing
ignificant Line Items at Maintenance Level
(Without Recommended Improvement Packages)
Employee Expense
1. FY 2017 employee expense reflects a 2.5% wage package increase.
2. The Iowa Public Employee Retirement System (IPERS) City contribution remains at 8.93% and the
employee contribution remains at 5.95% in FY 2017.
3. The City portion of health insurance expense increased from $1,040 in FY 2016 to $1,325 in FY
2017 per month per contract, resulting is an increase of $54,720 (27.40%).
4. FY 2017 is the fifth year that eligible retirees with at least twenty years of continuous service in a
full-time position or retired as a result of a disability and are eligible for pension payments from the
pension system can receive payment of their sick leave balance with a maximum payment of one -
hundred twenty sick days payable bi-weekly over a five year period. Sick leave payout expense of
$9,428 is budgeted in Finance (for two employees) in FY 2017.
5. Overtime expense remains at $16,122 in FY 2017.
Supplies & Services
6. Postage and Shipping increased from $126,679 in FY 2016 to $134,063 in FY 2017 based on FY
2015 actual of $127,679 plus 5%.
7. Processing Materials increased from $698 in FY 2016 to $1,030 in FY 2017 due to adding $200 for
an extra pick-up for shredding material for Utility Billing in FY 2017 and not routinely charging Utility
Billing in previous years.
8. Office Equipment Maintenance increased from $1,300 in FY 2016 to $2,050 in FY 2017 based on
Fiscal Year 2015 actual and the new postage machine using more red ink cartridges and toner.
9. Education and Training decreased from $8,400 in FY 2016 to $6,400 in FY 2017 due to removing
the additional continuing education approved in FY 2016 for the Accountant that had passed the
Certified Public Accountant exam due to the Accountant resigning (-$2,000).
10. Telephone decreased from $3,154 in FY 2016 to $2,178 in FY 2017 due to switching vendors for
landlines and renegotiating the contract for cellular phones.
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11. Data Processing increased from $72,918 in FY 2016 to $74,439 in FY 2017 due to the increase in
employee cost of Information Service employees that maintain the City's computers.
12. Credit Card Charge increased from $35,000 in FY 2016 to $55,500 in FY 2017 based on FY 2015
actual of $55,564. The Finance Department absorbs credit card fees for City departments
(excluding Library, Landfill, Parking, Airport and Leisure Services). The usage has increased due to
the elimination of the credit card fee if the card is used at the counter. For Utility Billing, the usage
has increased from 10,214 transactions in FY 2014 to 12,660 transactions in FY 2015.
Approximately 56% of this line item is offset with revenue from credit card fees assessed on online
credit card transactions.
13. Contractor Services increased from $65 in FY 2016 to $400 in FY 2017 based on FY 2015 actual of
$446. This line item represents the cost of a locksmith to gain entry into residences where water is
running and the owner cannot be reached. This cost is charged back to the owner of the residence.
14. Audit Services decreased from $33,125 in FY 2016 to $28,425 in FY 2017 based on FY 2015 actual
of $28,594.
15. Financial Service Fees increased from $3,660 in FY 2016 to $4,600 in FY 2017 based on FY 2015
actual of $3,783.
16. Bond Paying Agent Fee increased from $14,675 in FY 2016 to $15,725 in FY 2017 based on an
increase in the number of outstanding bonds.
Machinery & Equipment
17. Equipment replacement items at the maintenance level include ($2,650):
Acco u nt i n a/ Payro I I/Tre as u ry
(1) Smart Phone $ 480
(2) Chairs $ 600
(1) Desk Phone $ 250
Utilitv Billina/Parkins Tickets
(2) Chairs
$
600
(1) Desk Phone
$
250
(1) Receipt Printer
$
300
(1) Calculator
$
170
Debt Service
18. Debt Service includes the annual debt service payment of $208,158 on the Series 2016A GO Bond
for the Franchise Fee Settlement.
Revenue
19. Penalties increased from $14,250 in FY 2016 to $20,350 in FY 2017 based on FY 2015 actual of
$19,473 plus 5% which represents administrative collection fees and administrative fees for tax
liens.
so
20. Credit Card Fee increased from $25,000 in FY 2016 to $32,000 in FY 2017 based on FY 2015
actual $30,953 plus 3%. This revenue offsets 56% of the Credit Card Fees expense line item.
21. Revenue received from Enterprise Funds for Utility Billing and administrative overhead charges has
increased from $1,081,600 in FY 2016 to $1,169,422 in FY 2017 due to increased capacity in the
sanitary sewer fund.
M
City of Dubuque
FINANCE DEPARTMENT
Organizational Chart
FINANCE DIRECTOR
SECRETARY
PART TIME
ASSISTANT FINANCE DIRECTOR
UTILITY BILLING SUPERVISOR
UTILITY
ACCOUNT
CLERK
CASHIERS
5 FULL TIME
SERVICE
WORKERS
1 FULL TIME
1 PART TIME
ACCOUNTANTS PURCHASING ACCOUNT
2 FULL TIME COORDINATOR CLERKS
2 FULL TIME
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PAYROLL
SPECIALIST
PART TIME
INTERN
PART TIME
FINANCE DEPARTMENT
The Finance Department provides the City Council, City Manager, City Departments,
Boards and Commissions, other governmental agencies, vendors and the public with
reports and financial data that is accurate, timely and meaningful and which satisfies the
need for sound fiscal policy formulation, efficient City financial management and full
disclosure of City finances.
Finance
Department
T
Financial Utility
Services Services
SUCCESS IS ABOUT PEOPLE, PLANNING AND
PARTNERSHIPS LEADING TO OUTCOMES
M
PEOPLE
The Finance Department
communicates to the citizens, bond
holders, financial institutions and
state agencies through the
comprehensive annual report and
required state reporting, the
financial position of the City.
The Utility Billing Department
communicates to the citizens
through direct contact, phone and
monthly newsletters.
t
PLANNING
The Finance Department works
with all City Departments and
Divisions to ensure all internal and
external reporting is relevant,
accurate and timely.
.0 1
PARTNERSHIPS
To meet the standards of external reporting, the
Finance Department works with the State of Iowa
as well as our external auditor, bond counsel,
financial advisor, investment managers and local
financial institutions, insurance providers and the
Budget Office.
Utility billing staff works with Landlords, County
Treasurer and several social service organizations
within the community.
FINANCE DEPARTMENT
Resources and Property Tax Support
1400000
1200000
1)00000
800000
600000
300000
000000 --_ = I
mismianeousacwue Overhead and utility Fnanoaiservisrees ampemiTasupport
Billing to enterprise
•wmss 11Ie'2013 •wmn
The Finance Department is supported by 17 74 fuirfime equivalent employees, which accounts
for 67% of the department expense as seen below. Overall, the departments expenses are
expected to increase by 5% in FY2017
Expenditures by Category by Fiscal year
80
Machinery and Equip menr II�$, 13
in,a.E
W'630
Supplies and Service, 645,644
$683,304
Employee ripens I sTOO >,50a
$1,309,501
so $1,301,683
$500,000
$i00p000
$i50p000
72_
FINANCE DEPARTMENT
Financial Service
Overview
Financial Services provides financial policy, cash management, debt management,
accounting, payroll, accounts payable, purchasing, nsk management, grant
assistance, auditing and reporting forthe City of Dubuque.
Administration: Support for all activities in the form of administering the financial
functions forthe City of Dubuque. Risk management, loss control review, property,
machinery and equipment coverage, pollution liability, buildersnsk and liability
insurance coverage.
Acc untina
• System of recording and summarizing financial transactions and analyzing,
verifying and reporting the results.
• Disclose information in an understandable manner facilitate financial
interpretations, opinions and conclusions.
• The chief elements of an accounting system are identifying and classifying,
processing and recording, controlling and testing, and summarizing and reporting
accounts payable through the use of purchase cards and purchase orders,
accounts receivable, payroll and treasury.
Annual operations are documented and summarized to satisfy reporting needs,
expenditures are reviewed and audited, payroll data is assembled audited and
updated for processing into the general ledger system, and both calendar and
annual records are maintained for accountability.
Accounting for Dubuque Initiatives and subsidianes and Dubuque Metropolitan
Area Solid Waste Agency (DMASWA). Accounts receivable for Call
Grants:
•
Rev iewCity -wide fortimely draws of Federal, State and pnvate grants.
• Prepare reporting for annual single audit requirements of Circular OMB 133.
• Request AmenCoTs grant drawdowns and prepare required reporting.
Troiasury Invest cash, establish custody of all holdings and provide cash to cover
normal expenditures, payments on capital projects and debt payments.
AuditRBeoortina: Prepare state mandated reports, (Annual Financial Report, Street
Financial Report and Outstanding Debt Report), the Comprehensive Annual Financial
Report (CAFR) forthe City of Dubuque, and the Dubuque Metropolitan Area Solid
Waste Agency financial statements. Conduct internal operational audit reviews as
required for departments. Ensure information is prepared in conformity with generally
accepted principles
73-
FINANCE DEPARTMENT
Financial Service Funding Summary
FY 2014/15
Actual
FY 2015/16
Adopted
FY 2016/17
Recommended
Expenditures $976,051
$976,105
$1,018,838
Resources $340,461
$320,219
$395,029
Financial Service Position Summary
FY 2016/17 FTE's
Finance Director
0.90
Assistant Finance Director
1.00
Purchasing Coordinator
1.00
Accountant
1.50
Account Clerk 1
2.00
Payroll Specialist
0.70
Secretary
0.75
Intern
0.49
Total FT Equivalent Employees
8.34
Highlights of the Past Year
■ Earned the Government Finance Officers Association Certificate of Excellence in
Financial Reporting for the Comprehensive Annual Financial Report (CAFR).
■ Received an external unmodified audit opinion that the financial statements fairly
state the financial position of the City.
Future Initiatives
■ Increase volume of purchase card transactions to maximize the rebate revenues
available to the City. Rebate goal is $15,000 with 10% increase each year for next
five years.
■ Increase employee participation in electronic payroll checks by 5% per year to
achieve 65% participation rate in fiscal year 2018.
■ Promote the use of e -payments for accounts payable invoices. Work with US Bank
to link e -payments with purchase card transactions and gain greater rebate
potential.
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FINANCE DEPARTMENT
Performance Measures
Financial Services—Activity State me at
Preserve the City strong financial condition through responsible financial strategies and
effective management of Qry resources.
�$- Goal: Financially Responsible & High Performance Organizations'
Outcome to Maintain public confidence in City of Dubuque financials by
ensuring the City operates in a transparent manner while complying with
applicable rules and laws. Publish monthly expenses, revenue
(http7liwww.cityofdubuque.org/1235/Financial-
Reports) and annual salaries. DID VOU KNOW?
aternal auditors opinion provides reasonable assurance that The city has recemeu me
hrancialstatements were prepared consistent with generally cernaare of Excellencem
accepted account principles, and that the information is Flnandal Repornngfor 2r
presented feny, without any matenairuwstatements.The nsecuove year and has
Certificate ofAchievement for Excellence in Financial appueu mrme certmate
Reporting represents the Gtys commitment to clear, concise forme 2m5 c4FR.
and pasty understood statements.
Outcome #2: Invest City funds to achieve three primary goals; preservation of
principal, liquidity, and fair rate of return.
The Gtys investment policyis certified bythe Association of Public Treasurers of the United
Statesard Canada. The City has an Investment Oversght Ativlsory Committee made up of five
independent outside it divitluals from the community to monitor investments and compliance
with investmentpolicy The Gty uses four investment
management firms to maromefe professional expertise and to
diversify investment options within the investment policy
Relationship to Financially Responsible Government
The Finance Department treasury function maintains multiple
checking, savings, and professionally managed investments
to ensure compliance with bond, grant, and agency
requirements, as well as meeting the liquidity needs of the
City
75-
Total
Calendar
D of i U der
Average
Fawn,
Year
gang gem ant
201 5�
a 26 539 483
092%
2014
a 26 419 657
1 60%
2013
a 27 639 521
010%
2012
a 27 742 952
1 47%
2011
a 27 484 123
339%
FINANCE DEPARTMENT
Outcomes Provide electronic payment practices for sustainability, efficiencies
and better semi ce to ventlors, citizens and employees.
Encourygipg the use of e -payment, adeposts and astatements to save the Cty processing
and mailing costs, retlucing the an virenmental impact of i,ssumle and mailing paper documents,
and pro card a safer and more efficient payment method for our vendors and employees
The City administers a purchase
card program and direct deposit
option for accounts payable to
reduce the volume of paper
checks printed and mailed. The
payroll department offers direct
deposit and mvouchers for
employees to receive payroll
checks electronically. The
benefits of electronic payments
to citizens is less tax dollars for
checks and postage.
r
10=1 r7l
Utility Services
Utility Services is responsible for maintaining positive customer relations for over 23,000
customers. Utility services include water sewer,stounwater and refuse. Utility Billing
staff work with customers answer questions, schedule service, solve problems and
collect payments. The billing activity manages the customer data base and depository
for all utility billing and parking violations. Bills are computed and issued, and monies
are received and recorded. Staff is available to address customer's service needs and
billing inquiries.
utiiiryservices
Purchase
Cards
Accounts
Payable
Fiscal
Toni
Toni
Toni
Tolval
Year
Transanons
Dollars
E Cretins
Dollars
201 C
4 740
602 269
1163
23959 684
2015
11 179
1 350 157
578
2489 584
2014
10 705
1 274 257
495
85 700
2013
9 713
1 074 625
359
86 925
2012
9 237
1 018 743
920
125 504
2011
2 196
270 013
602
69 888
Through Ni
cul 5
Utility Services
Utility Services is responsible for maintaining positive customer relations for over 23,000
customers. Utility services include water sewer,stounwater and refuse. Utility Billing
staff work with customers answer questions, schedule service, solve problems and
collect payments. The billing activity manages the customer data base and depository
for all utility billing and parking violations. Bills are computed and issued, and monies
are received and recorded. Staff is available to address customer's service needs and
billing inquiries.
utiiiryservices
Funding sum an ry
oar
F 2014/15
W 2015/16
W 2016/ll
ARual
Atloptetl
Remmmentletl
b entll[ures
$904,30)
$906p53
$1,055,012
Resources
$055,902
$652,091
$609,2)5
utility services Position summary
F 2016/17 FTPs
Finance Director
oar
l iity Ruling supervisor
loo
Accountant
050
Account Clark
loo
Ca:mar
5no
Water Meter Inspector
loo
Water Meter service Worker
Me
Total FT Equivalent Employees
9.40
76
FINANCE DEPARTMENT
Highlights of the Past Year
Significantly increased delinquent revenues collected due to dedication of
staff to aggressively using property tax liens, the State of Iowa Offset
Program and outside collection agency.
Future Initiatives
Expand papedess billing.
Evaluate online payment providers.
Performance Measures
Utility Services— Activity Statement
Provide quality service to utility customerthrough prompt response to customer
requests, accurate receipting, recording, and safekeeping customer accounts.
PLrGOdI: Environmental Integrity
f2L
Outcome SI: Customers have access to awebsite to check water usage.
Empowers the customerto monitor use, identify leaks quicker, become more
sustainable, and lowertheir bill.
DBQIQ is a water management website that the City offers bee of
charge to the customer This website allows customers to monitor
theirwater usage on a daily basis, and set up automatic alerts if the
water consumption falls outside of normal average usage. This
service was implemented in September 2013. To date 822
customers, or4%participate
.
Actively promote DBQ IQ to achieve 5% participation by
June 30, 2017, and increase by at least 1% annually
DID YDU KNOW?
n"running miler an
wade w0 gallons or
re rn warerevery
tla%! That 156000
gallons a montlr antl
oultl atltl$60 m a
utility bill
77-
FINANCE DEPARTMENT
QGoal: Financially Responsible & High Performance Organization
Outcome #2: An accurate and timely ad l ity billing process.
Accurate accounting of water usage and assisting customers ensures timely
revenue collection.
• Sign up for automatic bill payment.
DID VOU
• Online bill payment.
KNOW?
• Mail or deliver payment to City Hall Utility Billing.
Approwma[ely
23,000 utility bills
• Credit/debit card payment; accepted.
geneated
mon[My
Outcome f3: Promote e -billing
The City offers e -billing which allows customers to receive their bill by e-mail rather than
postal mail. The City website enables customers to view and pay bill online. E -billing
and web payment saves paper and postage and reduces payment processing labor.
DID YOU KNOW?
Customers have online
access to their current
and past billing, payment
and consumption history
E -Bills provide convenience to customers and provide cost savings to the city.
78-
Recommended Operating Revenue Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
"14 Actual
"IS Actual
"16 Adopted
"17 Recomm'd
PENALTIES
14,668
19,473
Revenue
Revenue
Budget
Budget
100 51178
CREDIT CARD FEE
25,531
30,953
25,000
32,000
100 51215
PENALTIES
14,668
19,473
14,250
20,350
51 - CHARGES
FOR SERVICES
40,199
50,427
39,250
52,350
100 53530
SPECIALIZED SERVICES
3,000
3,000
3,000
3,000
100 53605
MISCELLANEOUS REVENUE
764
470
500
550
100
53610
INSURANCE CLAIMS
301
47,595
0
0
100
53620
REIMBURSEMENTS -GENERAL
2,558
9,206
100
81000
53 - MISCELLANEOUS
6,623
60,271
3,600
11,550
100
59100
FR GENERAL
6,000
6,000
6,000
6,000
100
59610
FR WPC OPERATING
257,189
274,719
238,112
307,908
100
59620
FR STORMWATER OPERATING
169,969
194,943
222,202
228,334
100
59630
FR PARKING OPERATING
71,496
75,004
76,844
83,072
100
59640
FR WATER UTILITY
254,017
175,214
101
0
100
59670
FR REFUSE COLLECTION
289,148
304,015
328,309
335,701
100 59940 FR DMASWA
52,031
55,850
58,692
59,389
59 - TRANSFER IN AND INTERNAL
1,099,850
1,085,745
930,260
1,020,404
74 - FINANCE DEPARTMENT TOTAL
1,146,672
1,196,443
973,110
1,084,304
79-
Recommended Operating Expenditure Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
FY14 Actual
FY15 Actual
FY16 Adopted
FY 17 Recomm'd
640
61010
FULL-TIME EMPLOYEES
Expense
Expense
Budget
Budget
100
61010
FULL-TIME EMPLOYEES
694,024
726,930
755,882
763,769
640
61010
FULL-TIME EMPLOYEES
52,275
53,067
53,450
54,567
100
61020
PART-TIME EMPLOYEES
98,060
87,169
70,724
72,251
640
61020
PART-TIME EMPLOYEES
33,871
35,409
37,611
38,370
100
61030
SEASONAL EMPLOYEES
15,182
12,712
12,592
12,861
100
61050
OVERTIME PAY
17,964
18,812
10,574
10,574
640
61050
OVERTIME PAY
3,471
3,108
5,548
5,548
640
61071
HOLIDAY PAY -OVERTIME
540
85
0
0
100
61091
SICK LEAVE PAYOFF
8,758
8,758
8,758
8,758
100
61092
VACATION PAYOFF
3,974
0
0
0
100
61310
IPERS
72,774
74,943
75,884
77,523
640
61310
IPERS
8,051
8,186
8,627
8,883
100
61320
SOCIAL SECURITY
60,566
62,045
64,666
66,418
640
61320
SOCIAL SECURITY
6,788
6,805
7,390
7,533
100
61410
HEALTH INSURANCE
193,745
178,500
162,240
222,600
640
61410
HEALTH INSURANCE
20,458
21,420
24,960
31,800
100
61415
WORKMENS' COMPENSATION
3,288
3,148
3,138
3,218
640
61415
WORKMENS' COMPENSATION
5,148
5,748
5,520
5,632
100
61416
LIFE INSURANCE
648
662
1,478
1,526
640
61416
LIFE INSURANCE
55
55
107
109
640
61650
MEAL ALLOWANCE
30
0
0
0
100
61660
EMPLOYEE PHYSICALS
352
122
352
352
61 - WAGES
AND BENEFITS
1,300,021
1,307,683
1,309,501
1,392,292
100
62010
OFFICE SUPPLIES
6,334
4,916
5,230
5,230
640
62010
OFFICE SUPPLIES
354
156
200
200
640
62011
UNIFORM PURCHASES
1,316
1,116
1,294
1,294
100
62030
POSTAGE AND SHIPPING
120,647
127,679
126,679
134,063
100
62031
PROCESSING MATERIALS
682
333
698
1,030
640
62033
HAND TOOLS/EQUIPMENT
1,179
1,323
1,350
1,400
100
62035
COURIER FEES
3,491
3,806
3,840
3,840
100
62050
OFFICE EQUIPMENT MAINT
86
2,187
1,300
2,050
100
62061
DP EQUIP. MAINT CONTRACTS
4,002
4,415
4,491
4,491
100
62070
OFFICE EQUIP RENTAL
29,240
31,938
34,649
34,636
100
62090
PRINTING & BINDING
21,246
21,899
21,715
21,090
100
62110
COPYING/REPRODUCTION
4,213
2,407
2,950
2,408
100
62130
LEGAL NOTICES &ADS
5,861
6,281
7,225
6,225
100
62140
PROMOTION
333
5,291
8,512
8,512
100
62170
SUBSCRIPTIONS -BOOKS -MAPS
437
437
230
245
100
62190
DUES & MEMBERSHIPS
2,128
2,487
2,620
2,750
100
62202
OFFICERS BOND
8,013
8,176
8,600
8,687
100
62204
REFUNDS
0
(2,067)
0
0
100
62206
PROPERTY INSURANCE
139
162
174
170
100
62208
GENERAL LIABILITY INSURAN
6,646
6,583
7,563
7,185
640
62208
GENERAL LIABILITY INSURAN
1,974
1,971
2,264
2,151
01
Recommended Operating Expenditure Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
FY14 Actual
FY15 Actual
FY16 Adopted
FY 17 Recomm'd
100
62310
TRAVEL -CONFERENCES
Expense
Expense
Budget
Budget
100
62221
DAMAGE CLAIMS
2,500
0
0
0
100
62310
TRAVEL -CONFERENCES
2,518
1,815
7,300
7,300
100
62320
TRAVEL -CITY BUSINESS
705
120
880
880
100
62340
MILEAGE/LOCAL TRANSP
108
0
0
0
100
62360
EDUCATION &TRAINING
6,084
3,024
8,300
6,300
640
62360
EDUCATION &TRAINING
0
45
100
100
100
62421
TELEPHONE
2,841
2,259
2,362
1,494
640
62421
TELEPHONE
792
616
792
684
830
62421
TELEPHONE
0
3,865
0
0
100
62436
RENTAL OF SPACE
1,332
1,332
1,332
1,332
640
62436
RENTAL OF SPACE
360
360
360
360
640
62511
FUEL, MOTOR VEHICLE
5,894
4,925
4,951
4,433
640
62521
MOTOR VEHICLE MAINT.
1,868
6,593
2,097
2,252
640
62528
MOTOR VEH. MAINT. OUTSOUR
117
938
119
121
640
62614
EQUIP MAINT CONTRACT
763
780
600
600
100
62660
DATA PROCESSING
59,349
69,985
72,918
74,439
100
62663
SOFTWARE LICENSE EXP
61,045
62,003
70,465
72,048
100
62666
CREDIT CARD CHARGE
35,170
55,564
35,000
55,500
100
62667
INTERNET SERVICES
0
320
480
480
640
62667
INTERNET SERVICES
0
0
0
240
100
62669
PROGRAMMING
28,426
33,572
34,979
35,708
100
62671
MISC. OPERATING SUPPLIES
3,997
0
0
0
100
62699
CASH SHORT AND OVER
(334)
173
0
0
100
62710
CONTRACTOR SERVICES
129
446
65
400
100
62713
LEGAL SERVICES
3,044
5,608
0
0
100
62716
CONSULTANT SERVICES
2,500
50,556
14,500
14,500
100
62722
INVESTMENT MGMT FEES
70,197
69,133
68,000
68,000
100
62723
INVEST -CUSTODIAL FEE
27,364
26,848
27,000
27,000
100
62726
AUDIT SERVICES
26,500
28,594
33,125
28,425
100
62727
FINANCIAL SERVICE FEES
3,659
3,783
3,660
4,600
100
62732
TEMP HELPCONTRACT SERV.
0
8,771
0
0
62 -
SUPPLIES AND SERVICES
565,248
673,524
630,969
654,853
100
62724
BOND PAYING AGENT FEE
13,625
1,500
14,675
15,725
627 - CONTRACTUAL SERVICES
13,625
1,500
14,675
15,725
830
63110
STORES -OFFICE
21,220
19,782
0
22,000
830
63111
LESS STORES -OFFICE
(18,839)
(21,590)
0
(22,000)
63 -
ADMIN/OVERHEAD/STORES GAR
2,381
(1,808)
0
0
100
71110
MISC. OFFICE EQUIPMENT
0
0
4,000
0
100
71113
CALCULATORS
168
161
170
170
640
71120
PERIPHERALS, COMPUTER
0
0
0
1,840
100
71122
PRINTER
0
0
0
300
100
71123
SOFTWARE
570
1,412
0
0
100
71211
DESKS/CHAIRS
730
722
1,200
1,200
-81-
Recommended Operating Expenditure Budget - Department Total
74- FINANCE DEPARTMENT
Fund
Account
Account Title
FY14 Actual
FY15 Actual
FY16 Adopted
FY 17 Recomm'd
640
72410
PAGER/RADIO EQUIPMENT
Expense
Expense
Budget
Budget
640
71312
VAN/PICKUP/WAG REPL
0
15,543
0
0
640
72410
PAGER/RADIO EQUIPMENT
0
0
0
6,490
100
72417
CAMERA RELATED EQUIPMENT
0
0
1,543
0
100
72418
TELEPHONE RELATED
1,177
791
500
980
71 - EQUIPMENT 2,645 18,630 7,413 10,980
400 74111 PRINCIPAL PAYMENT 0 0 96,573 99,062
400 74112 INTEREST PAYMENT 0 0 88,516 109,096
74 - DEBT SERVICE 0 0 185,089 208,158
74 - FINANCE DEPARTMENT TOTAL 1,883,920 1,999,529 2,147,647 2,282,008
-82-
Recommended Expenditure Budget Report by Activity & Funding Sounce
74- FINANCE DEPARTMENT
ADMIN/OVERHEAD/STORES GAR
ACCTNG/PAYROLL/TREAS -74100
(3,204)
FUNDING SOURCE: GENERAL
SUPPLIES AND SERVICES
0
3,865
Account
FY14 Actual Expense
FY15 Actual Expense
FY16 Adopted Budget
FY17 Recomm'd Budget
CONTRACTUAL SERVICES
13,625
1,500
14,675
15,725
EQUIPMENT
2,360
2,289
2,563
1,330
SUPPLIES AND SERVICES
275,070
298,870
312,632
311,301
WAGES AND BENEFITS
667,185
673,392
646,235
690,482
ACCTNG/PAYROLL/TREAS
958,240
976,051
976,105
1,018,838
FY14 Actual Expense FY15 Actual Expense FY16 Adopted Budget FY17 Recomm'd Budget
STORE
0 15,543
0
8,330
FUNDING SOURCE: STORES/PRINTING
14,616 18,823
14,127
13,835
Account
FY14 Actual Expense
FY15 Actual Expense
FY16 Adopted Budget
FY17 Recomm'd Budget
ADMIN/OVERHEAD/STORES GAR
2,381
1,396
0
0
STORES INVENTORY
2,381
1,396
0
0
CENTRAL
ULTIFUNCTION
I
FUNDING SOURCE: STORES/PRINTING
Account
FY14 Actual
FY15 Actual
FY16 Adopted
FY17 Recomm'd
Expense
Expense
Budget
Budget
ADMIN/OVERHEAD/STORES GAR
0
(3,204)
0 0
SUPPLIES AND SERVICES
0
3,865
0 0
CENTRALIZED
0
662
0 0
MULTIFUNCTION
FY17 Recomm'd Budget
EQUIPMENT
285 798
INTERNAL AUDIT -74300
1,320
FUNDING SOURCE: GENERAL
275,561 314,852
304,210
329,717
Account FY14 Actual Expense
FY15 Actual Expense
FY16 Adopted Budget
FY17 Recomm'd Budget
SUPPLIES AND SERVICES 0
37,114
0
0
INTERNALAUDIT
0 37,114
0
0
UTILITY BILL/PARKING TKTS- 74700
FUNDING SOURCE: GENERAL
Account
FY14 Actual Expense FY15 Actual Expense FY16 Adopted Budget
FY17 Recomm'd Budget
EQUIPMENT
285 798
4,850
1,320
SUPPLIES AND SERVICES
275,561 314,852
304,210
329,717
WAGES AND BENEFITS
502,150 500,408
520,053
549,368
UTILITY BILL/PARKING TKTS 777,996 816,058
829,113
880,405
METER READS/SERVICE
FUNDING SOURCE: WATER UTILITY OPERATION
Account
FY14 Actual Expense FY15 Actual Expense FY16 Adopted Budget FY17 Recomm'd Budget
EQUIPMENT
0 15,543
0
8,330
SUPPLIES AND SERVICES
14,616 18,823
14,127
13,835
WAGES AND BENEFITS
130,686 133,883
143,213
152,442
METER READS/SERVICE
145,302 168,249
157,340
174,607
DEBT SERVICE -74720
1UX11)1�M-10111:LN;00343r&9l:1TI(0];
-83-
Recommended Expenditure Budget Report by Activity & Funding Sounce
74- FINANCE DEPARTMENT
Account
FY14 Actual Expense
FY15 Actual Expense
FY16 Adopted Budget FY17
Recomm'd Budget
DEBT SERVICE
0
0
185,089
208,158
DEBT SERVICE
0
0
185,089
208,158
FINANCE DEPARTMENT TOTAL
$1,883,919.95
$1,999,528.79
$2,147,647.00
$2,282,008.00
-84-
CITY OF DUBUQUE, IOWA
DEPARTMENT DETAIL- PERSONNEL COMPLEMENT
74 FINANCE DEPARTMENT
FD JC WP -GR JOB CLASS
61010 Full Time Employee Expense
100
2380
GE -42
FINANCE DIRECTOR
100
1360
GE -37
ASSISTANT FINANCE DIRECTOR
100
4860
GE -33
UTILITY BILLING SUPERVISOR
100
1060
GE -30
ACCOUNTANT
100
4160
GE -30
PURCHASING COORDINATOR
640
4980
NA -49
WATER METER INSPECTOR
100
1020
OE -06
ACCOUNT CLERK I
100
1760
OE -05
CASHIER (FINANCE)
1.00
53,450
TOTAL FULL TIME EMPLOYEES
61020 Part Time
Employee Expense
100
3780
GE -28
PAYROLL SPECIALIST
100
4440
GE -25
SECRETARY
640
5040
OE -07
WATER METER SERVICEWORKER
809,695
15.00
TOTAL PART TIME EMPLOYEES
61030 Seasonal Employee Expense
100
2840
NA -38
FINANCE INTERN -SEASONAL
TOTAL
SEASONAL EMPLOYEES
TOTAL FINANCE DEPARTMENT
FY 2015 FY 2016 FY 2017
FTE BUDGET FTE BUDGET FTE BUDGET
1.00
113,620
1.00
90,296
1.00
92,248
1.00
87,009
1.00
87,292
1.00
89,174
1.00
69,523
1.00
70,470
1.00
71,965
2.00
118,327
2.00
119,082
2.00
109,693
1.00
49,115
1.00
52,001
1.00
55,978
1.00
53,294
1.00
53,450
1.00
54,567
3.00
128,358
3.00
132,623
3.00
136,656
4.88
190,450
5.00
204,118
5.00
208,055
14.88
809,695
15.00
809,332
15.00
818,336
0.70
36,851
0.70
36,973
0.70
37,768
0.75
33,634
0.75
33,751
0.75
34,483
0.80
36,682
0.80
37,611
0.80
38,370
2.25
0.49
107,167
12,544
2.25
0.49
108,335
12,592
2.25
0.49
110,621
12,861
0.49
12,544
0.49
12,592
0.49
12,861
17.62
929,406
17.74
930,259
17.74
941,818
-85-
CITY OF DUBUQUE, IOWA
ACTIVITY PERSONNEL COMPLEMENT SUMMARY
Run Date. 01/22/16
FY 2015 FY 2016 FY 2017
ACCT FD JC WP -GR POSITION CLASS FTE BUDGET FTE BUDGET FTE BUDGET
Accounting/Payroll/Treasury-FT General Fund
10074100 61010
100 2380 GE -42
FINANCE DIRECTOR
10074100 61010
100 1360 GE -37
ASSISTANT FINANCE DIRECTOR
10074100 61010
100 4160 GE -30
PURCHASING COORDINATOR
10074100 61010
100 1020 OE -06
ACCOUNT CLERK 1
10074100 61010
100 1060 GE -30
ACCOUNTANT
1.00
55,978
Total
Accounting/Payroll/Treasury-PT General Fund
10074100 61020 100 3780 GE -28 PAYROLL SPECIALIST
10074100 61020 100 4440 GE -25 SECRETARY
Total
Accounting/Payroll/Treasury-Seasonal General Fund
10074100 61030 100 2840 NA -38 FINANCE INTERN -SEASONAL
Total
0.90
102,257
0.90
81,266
0.90
83,023
1.00
87,009
1.00
87,292
1.00
89,174
1.00
49,115
1.00
52,001
1.00
55,978
2.00
84,477
2.00
87,574
2.00
90,662
1.50
89,038
1.50
89,504
1.50
85,462
6.40
0.70
411,896
36,851
6.40
0.70
397,637
36,973
6.40
0.70
404,299
37,768
0.75
33,634
0.75
33,751
0.75
34,483
1.45
0.49
70,485
12,544
1.45
0.49
70,724
12,592
1.45
0.49
72,251
12,861
0.49
12,544
0.49
12,592
0.49
12,861
Utility Billing/Parking Tickets- FT General Fund
10074700 61010
100 2380 GE -42
FINANCE DIRECTOR
0.10
11,363
0.10
9,030
0.10
9,225
10074700 61010
100 4860 GE -33
UTILITY BILLING SUPERVISOR
1.00
69,523
1.00
70,470
1.00
71,965
10074700 61010
100 1060 GE -30
ACCOUNTANT
0.50
29,289
0.50
29,578
0.50
24,231
10074700 61010
100 1760 OE -05
CASHIER (FINANCE)
4.88
190,450
5.00
204,118
5.00
208,055
10074700 61010
100 1020 OE -06
ACCOUNT CLERK 1
1.00
43,880
1.00
45,049
1.00
45,994
Total
7.48
344,505
7.60
358,245
7.60
359,470
Meter Reads/Service
64074710 61010
640 4980 NA -49
WATER METER INSPECTOR
1.00
53,294
1.00
53,450
1.00
54,567
64074710 61020
640 5040 OE -07
WATER METER SERVICEWORKEF
0.80
36,682
0.80
37,611
0.80
38,370
Total
1.80
89,976
1.80
91,061
1.80
92,937
TOTAL FINANCE DEPARTMENT
m
17.62 929,406 17.74 930,259 17.74 941,818
Capital Improvement Projects by Department/ Division
FINANCE DEPARTMENT
CIP Capital Improvement Project FY 14 Actual FY 15 Actual FY 16 Adopted FY 17 Recomm'd
Number Title Expense Expense Budget Budget
1021025 COMPUTER SYSTEM UPGRADE
1022053 COMMUNITY PLUS UPGRADE
1022166 FINANCE PLUS UPGRADE
1022601 REPLACEMENT OF RADIOS
FINANCE DEPARTMENT TOTAL
0
0
2,565
0
-87-
0
30,550
0
0
30,000
0
17,248
30,000
0
0
0
7,490
17,248
7,490
City of Dubuque
Recommended Capital Improvement Program Summary
Fiscal Year 2017-2021
PROGRAM/DEPT
PROJECT DESCRIPTION
SOURCE OF FUNDS FY 2017 FY 2018
FY 2019 FY 2020 FY 2021 TOTAL PAGE
FINANCE
General Government
Radio Upgrade
DRA Distribution $ 7,490 $
- $ - $ - $ - $ 7,490 369
Major General Ledger Software
Sales Tax Fund (20%) $ - $
- $ - $ - $ 10,000 $ 10,000 370
Upgrade
Total - Finance Department
$ 7,490 $ - $ - $ - $ 10,000 $ 17,490
M
1
City Council Budget Hearing
Wednesday, February 10, 2016
Jean Nachtman, CPA-Finance Director
Rose Hoerner-Utility Billing Supervisor
2
PLANNING
The Finance Department works with all City
Departments and Divisions to ensure all
internal and external reporting is relevant,
accurate and timely.
The complete ‘smart’ water meter change
out allows us to provide timely and accurate
readings and billings to our over 23,000
utility customers
PEOPLE
The Finance Department communicates
to the citizens, bond holders, financial
institutions and state agencies through
the comprehensive annual report and
required state reporting, the financial
position of the City.
The Utility Billing Department
communicates to the citizens through
direct contact, phone and monthly
newsletters.PARTNERSHIPS
To meet the standards of external reporting, the
Finance Department works with the State of Iowa
as well as our external auditor, bond counsel,
financial advisor, investment managers and local
financial institutions, insurance providers and the
Budget Office.
Utility billing staff works with the Landlord
Association, County Treasurer and several social
service organizations within the community.
SUCCESS IS ABOUT PEOPLE, PLANNING AND
PARTNERSHIPS LEADING TO OUTCOMES
3
FINANCE
Preserve the City’s strong financial condition through
responsible financial strategies and effective
management of City resources
•Maintain public confidence
•Invest funds for safety, liquidity & return
•Offer electronic options for efficiencies &
sustainability
•Open Expenses
4
UTILITY BILLING
Provide quality service to utility customer through
prompt response to customer requests, accurate
receipting, recording, and safekeeping customer
accounts
•DBQIQ
•Accurate and timely billings
•Promote e-billing
5
FINANCE
•GFOA Certificate of Excellence for Financial
Reporting
•Unmodified audit opinion
UTILITY BILLING
•Increased collections using the State Offset
Program, filing tax liens, and outside collection
agency
6
7
8
$7490 -Radio Upgrade
9
•Franchise fee audit $0
•I-pads for Water Meter Service
Workers $2080
10