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Fiscal Year 2016 State of Iowa Annual Financial Report Copyright 2014 City of Dubuque Consent Items # 7. ITEM TITLE: Fiscal Year 2016 State of Iowa Annual Financial Report SUMMARY: City Manager recommending approval of the City of Dubuque Fiscal Year 2016 State of Iowa Annual Financial Report. SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Approve ATTACHMENTS: Description Type Fiscal Year 2016 State of Iowa Annual Financial City Manager Memo Report-MVM Memo Fiscal Year 2016 State of Iowa Annual Financial Report Staff Memo Fiscal Year 2016 State of Iowa Annual Financial Report Supporting Documentation THE CITY OF Dubuque DUB E 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 2016 State of Iowa Annual Financial Report DATE: November 15, 2016 Finance Director Jean Nachtman recommends City Council approval of the City of Dubuque Fiscal Year 2016 State of Iowa Annual Financial Report. I concur with the recommendation and respectfully request Mayor and City Council approval. Mic ael C. Van Milligen MCVM:jh Attachment cc: Crenna Brumwell, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager Jean Nachtman, Finance Director THE CITY OF Dubuque AII11-America CiI.ty UB E1 Masterpiece on the Mississippi 2007.2012.2013 TO: Michael C. Van Milligen, City Manager FROM: Jean Nachtman, Finance Director SUBJECT: Fiscal Year 2016 State of Iowa Annual Financial Report DATE: November 15, 2016 The City of Dubuque's Fiscal Year 2016 Annual Financial Report (AFR) is attached. The AFR is prepared on a cash basis consistent with the annual budget. The City is required to publish the first page of this report before filing the report with the State Auditor's Office. The Dubuque Telegraph Herald will publish this report on Wednesday, November 23, 2016. There is no statutory requirement for the City Council to approve the AFR or pass a resolution prior to publication and filing. However, when possible, City Council review and approval of this official document is recommended. The report, with a Certification of Publication, must be filed with the Auditor of the State of Iowa pursuant to the Code of Iowa Section 384.22 by December 1, 2016. Should you have any questions on the attached report, please feel free to contact me. Thank you. cc: Jenny Larson, Budget Director Enc (1) Form F-66 (IA -2) (6-30-2016) STATE OF IOWA 2016 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2016 Dubuque CITY OF Dubuque , IOWA 16203100700000 Finance Director 50 W 13th St. Dubuque, IA 52001 DUE: December 1, 2016 (Please correct any error in name, address, and ZIP Code) WHEN Mary Mosiman, CPA COMPLETED, Office of Auditor of State PLEASE Lucas State Office Building RETURN TO 321 E. 12th Street, 2nd Floor Des Moines, IA 50319 NOTE - The information supplied in this report will be shared by the Iowa State Auditor's Office, the U.S. Census Bureau, various public interest groups, and State and federal agencies. ALL FUNDS Item description ' Govemmental (a) Proprietary (b) Total actual (c) Budget (d) Revenues and Other Financing Sources Taxes levied on property 24,082,860 24,082,860 24,082,860 Less: Uncollected property taxes -levy year 1,642,837 1,642,837 Net current property taxes 22,440,023 22,440,023 24,082,860 Delinquent property taxes 84,408 84,408 TIF revenues 9,395,173 9,395,173 9,866,823 Other city taxes 12,975,473 0 12,975,473 17,512,174 Licenses and permits 6,330,034 9,437 6,339,471 1,415,087 Use of money and property 13,694,619 171,363 13,865,982 13,323,671 Intergovernmental 29,391,117 4 418,305 33,809,422 70,780,332 Charges for fees and service 6,246,419 31,477,997 37,724,416 40,066,558 Special assessments 316,092 187 316,279 145,667 Miscellaneous 3,666,196 5,794,303 - 9,460,499 10,351,697 Other financing sources 32,091,121 37 989,081 70,080,202 85,597,641 Total revenues and other sources 136,630,675 79,860,673 216,491,348 273,142,510 Expenditures and Other Financing Uses Public safety 27,716,209 0 27,716,209 28,897,544 Public works 11,393,683 0 11,393,683 13,598,191 Health and social services 1,043,170 0 1,043,170 1,148,343 Culture and recreation 11,392,093 0 11,392,093 11,927,357 Community and economic development 13,417,640 0 13,417,640 13,643,912 General government 8,107,876 0 8,107,876 8,052,658 Debt service 14,744,640 0 14,744,640 14,733,088 Capital projects 40,545,227 0 40,545,227 97,946,081 Total governmental activities expenditures 128,360,538 0 128,360,538 189,947,174 Business type activities 0 80,035,868 80,035,868 115,233,641 Total ALL expenditures 128,360,538 80,035,868 208,396,406 305,180,815 Other financing uses, including transfers out 23,635,009 5,178,953 28,813,962 29,876,821 Total ALL expenditures/And other financing uses 151,995,547 85,214,821 237,210,368 335,057,636 Excess revenues and other sources over (Under) Expenditures/And other financing uses -15,364,872 -5,354,148 -20,719,020 -61,915,126 Beginning fund balance July 1, 2015 66,112,397 26,026,280 92,138,677 102,091,141 Ending fund balance June 30, 2016 50,747,525 20,672,132 71,419,657 40,176,015 Note - These balances do not include $ 3,795,781 held in non -budgeted internal service funds; $ held in Pension Trust Funds; .$ held in Private Purpose Trust funds and $ 8,651,995 held in agency funds which were not budgeted and are not available for city operations. Indebtedness at June 30, 2016 Amount - Omit cents Indebtedness at June 30, 2016 Amount - Omit cents General obligation debt $ 111,605,007 Other long-term debt $ 5,583,763 Revenue debt $ 26,210,000 Short-term debt $ 0 TIF Revenue debt $ 125,741,978 General obligation debt limit $ 196,031,094 CERTIFICATION TT FOREGOING RERT IS CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF Signature of city clerk - -41 Date Published/Posted 11/23/16 Mark (x) one Date Published o Data Posted Printed name of city erk Kevin S. Firnstahl Telephone —► Area Cade 563 Number 589-4121 Extension Signature of Mayor or othercial (Al,e and " e) ✓1 �• Mayor Date signed 11/21/16 Oh PLEASE PUBLISH THIS PAGE ONLY Parti REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2016 CIN OF Dubuque4GAm I-INON-GAAP = CASH BASIS Intlica a by entering an X in the appropriate box on this sheet ONLY Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a)through(f)) (g)and(h)) No. a b tl e h 1 Section A-TAXES 1 2 Taxes levied on property 19,082,045 4,718,391 282,424 24,082,860 24,082,860 2 3 Less:Uncollected property taxes-Le ear 1,623,539 19,298 1,642,837 1,642,837 3 4 Net current property taxes 17,458,506 4,718,391 263,126 01 22,440,023 T01 22,440,023 4 5 Delinquent property taxes 83,758 23 6271 1 84,408 T01 84,408 5 6 Total property tax 17,542,264 4,718,414 263,7531 01 0 22,524,431 22,524,431 6 7 TIF revenues 9,395,173 9,395,173 T01 9,395,173 7 Other citytaxes 8 Utility tax replacement excise taxes 710,177 192,644 9,316 912,137 T15 912,137 8 9 Utility franchise tax(Chapter 364.2,Code of Iowa 0 T15 0 9 10 Parimutuel wager tax 16,808 16,808 C30 16,808 10 11 Gaming wager tax 591,115 591,115 C30 591,115 11 12 Mobile home tax 40,371 10,952 524 51,847 T19 51,847 12 13 Hotel/motel tax 2,108,458 2,108,458 T19 2,108,458 13 14 Other local option taxes 4,647,554 4,647,554 9,295,108 T09 9,295,108 14 15 TOTAL OTHER CITY TAXES 8,114,483 203,596 0 9,840 4,647,554 0 12,975,473 0 12,975,473 15 16 Section B-LICENSES AND PERMITS 5,738,250 591,784 6,330,034 9,437 T29 6,339,471 16 17 Section C-USE OF MONEY AND PROPERTY 17 18 Interest 108,044 81,560 149,722 3,981 277,360 4,838 625,505 171,353 U20 796,858 18 19 Rents and royalties 11,796,805 300 36,933 11,834,038 10U12 11,834,048 19 20 Other miscellaneous use of moneyand property 166,904 1,067,878 294 1,235,076 U20 1,235,076 20 21 1 1 1 1 01 1 0 21 22 TOTAL USE OF MONEY AND PROPERTY 12,071,7531 1,149,7381 149,7221 3,9811 314,5871 4,8381 13,694,61911 13,865,982 22 23 23 24 Section D-INTERGOVERNMENTAL 24 25 25 26 Federal grants and reimbursements 26 27 Federal grants 575,517 20,321 46,077 8,803,696 0 9,445,611 3,571,099 B89 13,016,710 27 28 Communitydevelopment block rants 806,014 806,014 B50 806,014 28 29 Housingand urban development 4,728,096 4,728,096 B50 4,728,096 29 30 Public assistance rants 0 B79 0 30 31 Payment in lieu oftaxes 0 B30 0 31 32 0 0 32 33 Total Federal rants and reimbursements 575,517 5,554,431 0 46,077 8,803,696 0 14,979,721 3,571,099 18,550,820 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40 Continued on next page Continued on next page Page 2 FORM F-66(IA-2)(6-1-2016) REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2016--Continued CITY OF Dubuque ®GAAP NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a)through(f)) (g)and(h)) No. a b tl e h 41 Section D-INTERGOVERNMENTAL-Continuetl 41 42 42 43 State shared revenues 43 44 Road use taxes 7122738 7,122738 C46 7,122,738 44 45 45 46 46 47 .. 47 48 Other state grants and reimbursements 48 49 State grants 196,415 125,229 2,675,261 2,996,905 552,164 C89 3,549,069 49 50 Iowa Department of Transportation 8,525 8,525 209,141 C89 217,666 50 51 Iowa Department of Natural Resources 53,900 53,900 C89 53,900 51 52 Iowa Economic Development Authority 0 C89 0 52 53 CEBA grants 0 C89 0 53 54 Commercial&Industrial Replacement Claim 932,886 243,179 660,865 14,240 1,851,170 C89 1,851,170 54 55 Military Service Tax Credit 9,736 2,641 128 12,505 12,505 55 56 M&C Replacement County 36,415 36,415 36,415 56 57 Homestead/DSC/BPTC tax credits 1,120,231 304,079 328,981 15,740 1,769,031 1,769,031 57 58 25,495 25,495 25,495 58 59 0 0 59 60 Total state 2,358,108 7,823,3611 989,846 30,1081 2,675,2611 0 13,876,6841 761,3051 1 14,637,989 60 61 61 62 Local grants and reimbursements 62 63 County contributions 462,823 462,823 85,901 548,724 63 64 Library service 0 D89 0 64 65 Township contributions 0 D89 0 65 66 Fire/EMT service 71,889 71,889 D89 71,889 66 67 0 D89 0 67 68 0 0 68 69 0 0 69 70 Total local grants and reimbursements 534,712 0 0 0 0 0 534,712 85,901 620,613 70 71 TOTAL INTERGOVERNMENTAL(Sum of lines 33,60,and 70) 3,468,337 13,377,792 989,846 76,185 11,478,957 0 29,391,117 4,418,305 33,809,422 71 72 Section E-CHARGES FOR FEES AND SERVICE 72 73 Water 35,547 35,547 8,256,883 A91 8,292,430 73 74 Sewer 31,424 31,424 12,094,684 A80 12,126,108 74 75 Electric 0 A92 0 75 76 Gas 0 A93 0 76 77 Parkin 205,582 205,582 2,723,361 A60 2,928,943 77 78 Air on 2,263,942 57,540 151,207 2,472,689 A01 2,472,689 78 79 Lantlfll/ arba e 0 3,839,768 A81 3,839,768 79 80 1 Hospital 0 A36 0 80 Continued on next page Page 3 FORM F-66(IA-2)(6-1-2016) PARI REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2016--Continued CIN OF Dubuque ®GAAP 0NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Specialrevenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a)through(f)) (g)and(h)) No. a b tl e h 81 Section E-CHARGES FOR FEES AND SERVICE-Continued 81 82 Transit 0 780,259 A94 780,259 82 83 Cable TV 0 T15 0 83 84 Internet 0 A03 0 84 85 Telephone 0 A03 0 85 86 Housingauthority0 A50 0 86 87 Storm water 01 3,702,725 A80 3,702,725 87 88 Other: 88 89 Nursing home 0 A89 0 89 90 Police service fees 209,599 209,599 A89 209,599 90 91 Prisoner care 0 A89 0 91 92 Fire service charges 0 A89 0 92 93 Ambulance charges 1,270,266 1,270,266 A89 1,270,266 93 94 Sidewalk street repair charges 36,082 8,845 44,927 A44 44,927 94 95 Housing and urban renewal charges 90,808 90,808 A50 90,808 95 96 River port and terminal fees 0 A87 0 96 97 Public scales 0 A89 0 97 98 Cemeterychar es 0 A03 0 98 99 Library charges 33,503 33,503 A89 33,503 99 100 Park,recreation,and cultural charges 1,817,2951 17,2211 1,834,516 A61 1,834,516 100 101 Animal control charges 14,754 5 14,759 80,317 A89 95,076 101 102 Other char es-Seci 2,799 2,799 2,799 102 103 1 1 1 1 1 1 01 1 0 103 104 TOTAL CHARGES FOR SERVICE 6,011,601 83,611 0 0 151,207 0 6,246,419 31,477,997 37,724,416 104 105 105 106 Section F-SPECIAL ASSESSMENTS 1 174,1951 1 1 141,8971 1 316,0921 1871 U01 111 316,279 106 107 Section G-MISCELLANEOUS 107 108 Contributions 997,186 25,666 350,970 18,254 1,392,076 120,037 U99 1,512,113 108 109 Deposits and sales/fuel tax refunds 52,392 138,014 60 190,466 43,798 U99 234,264 109 110 Sale of property and merchandise 0 U11 0 110 111 Fines 454,514 454,514 366,834 U30 821,348 111 112 Internal service charges 910,463 910,463 4,026,202 NR 4,936,665 112 113 Other miscellaneous-Specify 515,246 168,220 30,025 713,491 1,201,402 1,914,893 113 114 0 0 114 115 1 0 14,341 14,341 115 116 1,250 3,936 5,186 21,689 26,875 116 0 0 117 11 18 1 0 0 118 119 1 1 i I I 1 01 0 119 120 TOTAL MISCELLANEOUS 2,931,0511 331,9001 350,9701 01 52,2151 601 3,666,1961 5,794,3031 1 9,460,499 120 Continued on next page Page 4 FORM F-66(IA-2)(6-1-2016) PARI REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 30,2016--Continued CITY OF Dubuque ®GAAP NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a)through(f)) (g)and(h)) No. a b tl e h TOTAL ALL REVENUES(Sum of lines 6,7,15,16,22 121 71,104,106,and 120) 55,877,739 20,631,030 10,885,711 353,759 16,786,417 4,898 104,539,554 41,871,592 146,411,146 121 122 1 122 123 Section H-OTHER FINANCING SOURCES 123 124 Proceeds of capital asset sales 144,330 129,251 454,181 46,254 774,016 96,233 NR 870,249 124 125 Pro cee ds of lon -term debt (Excludinq TIF internal borrowin 2,851,561 4,912,760 1,112,081 8,876,402 31,519,589 NR 40,395,991 125 126 Pro cee ds of anticipatory warra nts o r othe r sho rt-term de bt 0 A89 0 126 127 Regular transfers in and interfund loans 9,342,122 242,207 2,881,196 854,416 13,319,941 6,373,259 19,693,200 127 128 Infernal TIF loans and transfers in 282,592 1,367,145 24,886 6,632,488 813,651 9,120,762 9,120,762 128 129 0 0 129 130 0 0 130 131 TOTAL OTHER FINANCING SOURCES 12,620,605 1,738,603 479,067 14,426,444 2,826,402 0 32,091,121 37,989,081 70,080,202 131 TOTAL REVENUES except for beginning balances 132 Sum of lines 121 and 131 68,498,344 22,369,633 11,364,778 14,780,203 19,612,819 4,898 136,630,675 79,860,673 216,491,348 132 133 133 134 Beginning fund balance July 1 2015 7,838,8781 4,464,9091 6,557,5541 24,1081 47,147,8811 79,0671 66,112,3971 26,026,2801 1 92,138,677 134 135 135 TOTAL REVENUES AND OTHER FINANCING SOURCES (Sum 136 oflmes 132 and 134) 76,337,222 26,834,542 17,922,332 14,804,311 66,760,700 83,965 202,743,072 105,886,953 1 308,630,025 136 137 137 138 138 139 139 140 140 141 141 142 142 143 143 144 144 145 145 146 146 147 147 148 148 149 149 150 150 151 151 152 152 153 153 154 154 155 155 156 156 157 157 158 158 159 159 Continued on next page Page 5 FORM F-66(IA-2)(6-1-2016) Part 11 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2016 CITY OF Dubuque ®GAAP []NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a)through(f)) col.(g)) No. a b e h 1 Section A—PUBLIC SAFETY 1 2 Police de arment/Crime prevention—Currentoperation 13,914,560 13,914,560 E62 13,914,560 2 3 1 Purchase of land and equipment 403,888 403,888 G62 403,888 3 4 Construction 0 F62 0 4 5 Jail—Currentoperation 0 E04 0 5 6 Purchase of land and equipment 0 G04 0 6 7 Construction 0 F04 0 7 8 Emergency management—Currentoperation 1,473,023 1,473,023 E89 1,473,023 8 9 Purchase of land and equipment 1,000 1,000 G89 1,000 9 10 Flood control—Currentoperation 133,265 133,265 E59 133,265 10 11 Purchase of land and equipment 0 G59 0 11 12 Construction 0 F59 0 12 13 Fire department—Current oeration 8,936,197 8,936,197 E24 8,936,197 13 14 Purchase of land and equipment 14,367 14,367 G24 14,367 14 15 Construction 0 F24 0 15 16 Ambulance—Currentoperation 1,693,641 1,693,641 E32 1,693,641 16 17 Purchase of land and equipment 135 135 G32 135 17 18 Building inspections—Current oeration 897,178 897,178 E66 897,178 18 19 Purchase of land and equipment 1,078 1,078 G66 1,078 19 20 Construction 0 F66 0 20 21 Miscellaneous protective services—Currentoperation 0 E66 0 21 22 Purchase of land and equipment 0 G66 0 22 23 Construction 0 F66 0 23 24 Animal control—Currentoperation 247,186 247,186 E32 247,186 24 25 Purchase of land and equipment 691 691 G32 691 25 26 Construction0 F32 0 26 27 Other public safe —Currentoperation 0 E89 0 27 28 Purchase ofland and equipment 0 G89 0 28 29 0 0 29 30 0 0 30 31 0 0 31 32 0 0 32 33 0 0 33 34 0 0 34 35 0 0 35 36 0 0 36 37 0 0 37 38 0 0 38 39 0 0 39 40 TOTAL PUBLIC SAFETY 27,716,209 0 E:0 0 0 27,716,209 27,716,209 40 Continued on next page Page 6 FORM F-66(IA-2)(6-1-2016) Part 11 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2016--Continued CITY OF Dubuque ®GAAP 0NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a)through(f)) col.(g)) No. a b e h 41 Section B—PUBLIC WORKS 41 42 Roads,bridges,sidewalks—Current operation 1,153,577 3,495,156 4,648,733 E44 4,648,733 42 43 1 Purchase of land and equipment 86,049 150,527 236,576 G44 236,576 43 44 Construction 0 F44 0 44 45 Parking meter and off-street—Currentoperation 0 E60 0 45 46 Purchase of land and equipment 0 G60 0 46 47 Construction 0 F60 0 47 48 Street lighting—Currentoperation 501,054 501,054 E44 501,054 48 49 Traffic control safe —Current operation 21,473 21,473 E44 21,473 49 50 Purchase of land and equipment 0 G44 0 50 51 Construction 0 F44 0 51 52 Snow removal—Currentoperation 1,138,303 1,138,303 E44 1,138,303 52 53 Purchase of land and equipment 60 60 G44 60 53 54 Hiahwav en ineerin —Currentoperation 0 E44 0 54 55 Purchase of land and equipment 0 G44 0 55 56 Construction 0 F44 0 56 57 Street cleaning—Currentoperation 660,017 660,017 E81 660,017 57 58 Purchase of land and equipment 2,097 2,097 G81 2,097 58 59 Airport if not an enterprise)—Currentoperation 3,882,264 3,882,264 E01 3,882,264 59 60 Purchase of land and equipment 62,052 62,052 G01 62,052 60 61 Construction 0 F01 0 61 62 Garbage if not an enterprise)—Current operation 0 E81 0 62 63 Purchase of land and equipment 0 G81 0 63 64 Construction 0 F81 0 64 65 Other public works—Currentoperation 240,857 240,857 E89 240,857 65 66 Purchase of land and equipment 197 197 G89 197 66 67 Construction 0 F89 0 67 68 0 0 68 69 0 0 69 70 0 0 70 71 0 0 71 72 0 0 72 73 0 0 73 74 0 0 74 75 0 0 75 76 0 01 76 77 0 0 77 78 0 0 78 79 0 0 79 80 TOTAL PUBLIC WORKS 5,947,523 5,446,160 0 0 0 11,393,683 11,393,683 80 Continued on next page Page 7 FORM F-66(IA-2)(6-1-2016) Part 11 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2016--Continued CITY OF Dubuque ®GAAP 0NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a)through(f)) col.(g)) No. a b e h 81 Section C—HEALTH AND SOCIAL SERVICES 81 82 Welfare assistance—Currentoperation 0 E79 0 82 83 Purchase of land and equipment 0 G79 0 83 84 City hospital—Current oeration 0 E36 0 84 85 Purchase of land and equipment 0 G36 0 85 86 Construction 0 F36 0 86 87 Payments to private hospitals—Current operation 0 E36 0 87 88 Heath regulation and inspections—Current oeration 493,419 592 494,011 E32 494,011 88 89 Purchase of land and equipment 450 450 G32 450 89 90 Construction 0 F32 0 90 91 Water,air,and mosquito control—Currentoperation 0 E32 0 91 92 Purchase of land and equipment 0 G32 0 92 93 Construction 0 F32 0 93 94 Community mental health—Currentoperation 0 E32 0 94 95 Purchase of land and equipment 0 G32 0 95 96 Construction 0 F32 0 96 97 Other health and social services—Currentoperation 543,012 543,012 E79 543,012 97 98 Purchase of land and equipment 2,445 3,252 5,697 G79 5,697 98 99 Construction 0 F79 0 99 100 0 0 100 101 0 0 101 102 0 0 102 103 TOTAL HEALTH AND SOCIAL SERVICES 1,039,326 3,844 0 0 0 1,043,170 1,043,170 103 104 104 105 105 106 106 107 107 108 108 109 109 110 110 111 111 112 112 113 113 114 114 115 115 M120 6 117 118 119 20 Continued on next page Page 8 FORM F-66(IA-2)(6-1-2016) Part 11 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2016--Continued CITY OF Dubuque ®GAAP []NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a)through(f)) col.(g)) No. a b e h 121 Section D—CULTURE AND RECREATION 121 122 Library services—Currentoperation 3,161,940 95,732 3257672 E52 3,257,672 122 123 Purchase of land and equipment 31,720 2426 2991 37,137 G52 37,137 123 124 Construction 0 F52 0 124 125 Museum band theater—Currentoperation 0 E61 0 125 126 Purchase of land and equipment 0 G61 0 126 127 Parks—Current operation 3,100,990 2 083 3,103,073 E61 3,103,073 127 128 Purchase of land and equipment 305 604 305,604 G61 305,604 128 129 Construction 0 F61 0 129 130 Recreation—Currentoperation 2,990,247 114,764 3,105,011 E61 3,105,011 130 131 Purchase of land and equipment 95 828 95,828 G61 95,828 131 132 Construction 460 460 F61 460 132 133 Cemetery—Currentoperation 0 E03 0 133 134 Purchase of land and equipment 0 G03 0 134 135 Community center,zoo marina and auditorium 11166,947 1 166 947 E61 1 166 947 135 136 Other culture and recreation 320,361 320,361 E61 320 361 136 137 Purchase of land and equipment 0 G61 0 137 138 Construction 0 F61 0 138 139 TOTAL CULTURE AND RECREATION 11 174 097 Beeeee,212 922 0 0 5 074 11,392,093 11 392 093 139 140 Section E—COMMUNITY AND ECONOMIC DEVELOPMENT 140 141 Community beautification—Currentoperation 4,506 80,850 85,356 E89 85,356 141 142 Purchase of land and equipment 0 G89 0 142 143 Economic development—Current oeration 2,162,072 75,000 2237072 E89 2,237,072 143 144 Purchase of land and equipment 0 G89 0 144 145 Housing and urban ren ewal—Currentoperation 1208231 5803057 7,011,288 E50 7,011,288 145 146 Purchase of land and equipment 17 155 49 871 67,026 G50 67,026 746- 147 Construction 0 F50 0 147 148 Planning and zonin —Currentoperation 823,706 823,706 E29 823,706 148 149 Purchase of land and equipment 1,500 1500 G29 1,500 149 150 Other community and economic development—Current oeration 3,191,692 3,191,692 E89 3,191,692 750 151 Purchase of land and equipment 0 G89 0 151 152 Construction 0 F89 0 152 153 TIF Rebates I I I0 E89 0 153 154 TOTAL COMMUNITY AND ECONOMIC DEVELOPMENT 1 4,217,1701 6,008,7781 3 191 692 0 0 0 13417640 13417 640 154 R1581 TIF Rebatesare expended outofthe TIF Special 155Revenue Fund within the Community and Economic 157 156 Development program's activity"Other" 158 Continued on next page Page 9 FORM F-66(IA-2)(6-1-2016) Part 11 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2016-Continued CITY OF Dubuque ©GAAP NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a)through(f)) col.(g)) No. a b tl e h 159 Section F—GENERAL GOVERNMENT 159 160 Mayor,council antl city manager—Current oeration 2,239,330 475,416 2,714,746 E29 2,714,746 160 161 Purchase of land and equipment 8,145 20,753 28,898 G29 28,898 161 162 Clerk,Treasurer,financial administration—Current operation 2,739,300 2,739,300 E23 2,739,300 162 163 Purchase of land and equipment 4,385 4,385 G23 4,385 163 164 Elections—Currentoperation 0 E89 0 164 165 Purchase of land and equipment 0 G89 0 165 166 Legal services antl city attorney—Current operation 1,057,551 1,057,551 E25 1,057,551 166 167 Purchase of land and equipment 928 928 G25 928 167 168 City hall and general buildings—Current operation 355,848 355,848 E31 355,848 168 169 Purchase of land and equipment 0 G31 0 169 170 Construction 0 F31 0 170 171 Tort liability—Currentoperation 0 E89 0 171 172 Other general government—Currentoperation 1,149,431 7 53,497 1,202,935 E89 1,202,935 172 173 1 Purchase of land and equipment 3,285 3,285 G89 3,2851 173 174 0 0 174 175 0 0 175 176 TOTAL GENERAL GOVERNMENT 7,558,203 496,176 0 53,497 0 0 8,107,876 8,107,876 176 177 Section G—DEBT SERVICE 14,527,546 217,094 14,744,640 14,744,640 177 178 0 0 178 179 0 0 179 180 0 0 180 181 0 0 181 182 TOTAL DEBT SERVICE 0 0 0 14,527,546 217,094 0 14,744,640 14,744,640 182 183 Section H—REGULAR CAPITAL PROJECTS — Specly 0 183 184 3,496,833 1,230,041 35,818,353 40,545,227 40,545,227 184 185 0 0 185 186 0 0 186 187 Subtotal Regular Capital Projects 3,496,833 1,230,0411 1 ul 3b,UIU,3b3I ul 40,545,227 40,545,227 187 188 —TIF CAPITAL PROJECTS — Specly 0 188 189 0 0 189 190 0 0 190 191 0 0 191 192 Subtotal TIF Capital Projects 0 0 0 0 0 20 0 192 193 TOTAL CAPITAL PROJECTS 3,496,833 1,230,041 0 0 35,818,353 0 40,545727 40,545,227 193 194 TOTAL GOVERNMENTAL ACTIVITIES EXPENDITURES 61,149,361 13,397,921 3,191,692 14,581,043 36,035,447 5,0741 128,360,538 128,360,538 194 umo mes 961 196 Continued on next page Page 10 FORM F-66(IA-2)(6-1-2016) Part 11 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2016--Continued CITY OF Dubuque ®GAAP []NON-GAAP = CASH BASIS Total current TIF governmental GRAND TOTAL Line Item description General Special revenue Special revenue Debt service Capital projects Permanent Fund (Sum of cols. Proprietary Code (Sum of Line No. (a)through(f)) col.(h)) No. a b e h 197 Section l—BUSINESS TYPE ACTIVITIES 197 198 Water—Currentoperation 4,669,482 E91 4,669,482 198 199 Purchase of land and equipment 121,070 G91 121,070 199 200 Construction 137,919 F91 137,919 200 201 Sewer and sewage disposal—Current operation 5,388,619 E80 5,388,619 201 202 Purchase of land and equipment 48,503 G80 48503 202 203 Construction F80 0 203 204 Electric—Currentoperation E92 0 204 205 Purchase of land and equipment G92 0 205 206 Construction F92 0 206 207 Gas Utility—Currentoperation E93 0 207 208 Purchase of land and equipment G93 0 208 209 Construction F93 0 209 210 Parkin —Currentoperation 1,574,548 E60 1,574,548 210 211 Purchase of land and equipment 46,968 G60 46,968 211 212 Construction F60 0 212 213 Airport—Current oeration E01 0 213 214 Purchase of land and equipment G01 0 214 215 Construction F01 0 215 216 Landfill/Garbage—Current oeration 2,610,794 E81 2610794 216 217 Purchase of land and equipment 61,240 G81 61240 217 218 Construction F81 0 218 219 Hospital—Curr nt oeration E36 0 219 220 Purchase of land and equipment G36 0 220 221 Construction F36 0 221 222 Transit—Currentoperation 3,418,552 E94 3,418,552 222 223 Purchase of land and equipment 3,144 G94 3,144 223 224 Construction F94 1 0 224 225 Cable TV WEDone, Internet—Currentoperation E03 0 225 226 Purchase of land and equipment G03 0 226 227 Housing authori —Currentoperation E50 0 227 228 Purchase of land and equipment G50 0 228 229 Construction F50 0 229 230 Storm water—Currentoperation 593,514 E80 593514 230 231 Purchase of land and equipment 501 G80 501 231 232 Construction F80 0 232 233 233 234 234 235 235 236 236 Continued on next page Page 11 FORM F-66(IA-2)(6-1-2016) Part 11 EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 30,2016-Continued CITY OF Dubuque ©GAAP NON-GAAP = CASH BASIS Total TIF special governmental GRAND TOTAL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a)through(f)) (g)and(h)) No. a b tl e h 237 Section l—BUSINESS TYPE ACTIVITIES—Cont. 237 238 Other business type—Currentoperation i 81,1461 E89 1 81,146 238 239 Purchase of land and equipment G89 1 0 239 240 Construction F89 0 240 241 241 242 Enterprise Debt Service 16,503,273 16,503,273 242 243 Enterprise Capital Projects 40,290,314 40,290,314 243 244 Enterprise TIF Capital Projects 0 244 245 Internal service funds— Specify 245 246 Engineering 2,508,159 2,508,159 246 247 Garage 1,972,500 1,972,500 247 248 Stores 5,622 5,622 248 249 0 249 250 0 250 251 1 TOTAL BUSINESS TYPE ACTIVITIES 80,035,868 80,035,868 251 252 252 253 TOTAL EXPENDITURES (Sumoflines194antl251) 61,149,3611 13,397,9211 3,191,6921 14,581,0431 36,035,4471 5,0741 128,360,5381 80,035,868 208,396,406 253 Section J—OTHER FINANCING USES INCLUDING TRANSFERS 254 OUT NE 254 255 Regular transfers out 3,573,158 6,024,229 01 4,916,2761 5841 14,514,247 5,178,953 19,693,200 255 256 Internal TIF loansftepaymerds and transfers out 24,886 8,889,3041 i 206,5721 i 9,120,762 9,120,762 256 257 0 0 257 258 TOTAL OTHER FINANCING USES 3,573,158 6,049,115 8,889,3041 01 5,122,IA81 5841 23,635,0091 5,178,953 28,813,962 258 TOTAL EXPENDITURES AND OTHER FINANCING USES 259 Sum of lines 253 and 258 64 722 519 19447 036 12,080,9961 14,581,0431 41,158,2951 5,6581 151,995,5471 85,214,821 237 210 368 259 260 260 261 Ending fund balance June 30 2016: 261 262 Governmental: 262 263 Nons entlable 23,514 23,514 E 14 263 264 Restricted 7,387,506 5,841,336 223,268 23,117,363 54,793 36,624,266 66 264 265 Committed 1,015,938 2,485,042 3,500,980 80 265 266 Assigned 1,530,960 1,530,960 60 266267 Unassi netl 9,067,805 9,067,805 805 267268 Total Governmental 11,614703 7,387,506 5,841,336 223,268 25,602,405 78,307 50,747,525 525 268269 Pro rieta 20,672,132132 269270 Total entlin funtl balanceJune30 2016 11,614,703 7,387,506 5,841,336 223,268 25,602,405 78,307 50,747,525 20,672,132657 270271 TOTAL REQUIREMENTS Sun of lines 259 antl 270 76,337,222 26,834,542 17,922,332 14,804,311 66,760,700 83,965 202,743,072 105,886,953025 271 272 272 Continued on next page Page 12 FORM F-66(IA-2)(6-1-2016) Part III INTERGOVERNMENTAL EXPENDITURES CITY OF Dubuque Please report below expenditures made to the State or to other local governments on a reimbursement or cost sharing basis. Include these expenditures in part II. Enteramount,omk cents. Purpose Amount paid to other Purpose Amountpaid local governments to State Correction............ .. M05 $ Hlghwaya__...L44$ Health................. .. M32 All other IL89$ Highways.. M44 Transit subsidies__. M94 Libraries................. M52 Police protection...... M62 Sewerage............ .. moo Sanitation............ .. Hot All other... M89 $ Part IV SALARIES AND WAGES Report here the total salaries and wages paid to all employees of your government before deductions of social security, retirement,etc.Include also salaries and wages paid to employees of any utility owned and operated by your government, as well as salaries and wages of municipal employees charged to construction projects. AmountOmitcents zero Total salaries and wages paid..................................................................................................... $ 41 879 255 Part V DEBT OUTSTANDING,ISSUED,AND RETIRED A. Long-term debt Debt during the fiscal year Debt Outstanding JUNE 30,2016 Debt outstanding Interest paid JULY 1, hued Retired General TIF Revenue other thlsyear Purpose 2015 obligation revenue b d 1 9U 29U 39U 49U 49U 49U 49U 191 1. Waterutili[ $ 5,695,000$ $ 285,000$ $ $ 5,410,000$ $ 210,825 19U 29U 39U 49U 49U 49U 49U 189 2. Sewerutilits 19U 29U 39U 49U 49U 49U 192 3. Electric Unity 19U 29U 39U 49U 49U 49U 193 4. Gas Unity 19U 29U 39U 49U 49U 49U 194 5. Transit bus 6. Industrial 19T 24T 34T 44T 44T 189 Revenue 7. Mortgage 19T 24T 34T 44T 44T 189 revenue 19U 29U 39U 49U 49U 49U 49U 189 6. TIF revenue 22,181,608 598,1]9 21,585,429 1,658,440 OtherSpecify19U 29U 39U 49U 49U 49U 49U 189 9. GO Bonds 19U 29U 39U 49U 49U 49U 49U 189 10. 104,875 000 1]895,000 18,354 983 104 415 007 3,566 876 IFA 19U 29U 39U 49U 49U 49U 49U 189 11. 4,500900 0 4 500,000 135900 SRF 19U 29U 39U 49U 49U 49U 49U 189 12. 85447970 21831579 3 123 000 104 156 549 2126]]4 Loans 19U 29U 39U 49U 49U 49U 49U 189 13. 1,206 340 122576 1 083,763 12 789 Sales Tax Inc 19U 29U 39U 49U 49U 49U 49U 189 14. 2],990900 0 7,190900 20800900 1,056 991 Total long-term debt 251 895 918 39 726 579 22 481 738 111 605 097 125 741 978 26 210 000 5 583 763 8 766 795 B. Short-term debt Amount-Omit cents 61V Outstanding as of JULY 1, 2015 $ 0 64V Outstanding as of JUNE 30,2016 $ 0 Part VI DEBT LIMITATION FOR GENERAL OBLIGATION BONDS AmountOmitcents Assessed Valuations by Levy Authority and County,AY2014IFY2016 Actual valuation--Janus 1, 2014 $ 3,920,621,887 x.05=$ 196,031,094 Part VII CASH AND INVESTMENT ASSETS AS OF JUNE 302016 Amount-Omit cents Type of asset Bond and Bond construction Pension/retirement all otherfunds Total Interestfunds funds funds funds b tl Cash and investments-Include cash on hand, CD's,time, checking and savings deposits, Federal securities,Federal agency securities, State and local government securities,and all other securities. Exclude value of wol W31 W61 realloroperty. $ $ 34 388 6391 37931918 ]1419,65] REMARKS IV98 Cmtincetl on next Moo Page 13 FORM FL5(1A2)(G1-2016) STATE OF IOWA {SS: DUBUQUE COUNTY CERTIFICATION OF PUBLICATION I, Kathy Hefel-Goetzinger, a Billing Clerk for Woodward Communications, Inc., an Iowa corporation, publisher of the Telegraph Herald,a newspaper of general circulation published in the City of Dubuque, County of Dubuque and State of Iowa; hereby certify that the attached notice was published in said newspaper on the following dates: November23, 2014, and for which the charge is $152.43. Subscribed to before m , otary Public in and for Dubuque County, Iowa, this . Z1 day of , 20 / . i9d%S k1Y K. ES E MEYEkll Commission Number 154885 My Comm, Fzp. FEB. 1, 2017 '&r -Notary Public in and for Du u que County, Iowa. STATE OF IOWA ii 2016 • FINANCIAL REPORT FISCAL YEAR ENDED ; JUNE 30;2016 r• Dubuque 16203100700000 Finance Director 50 W 13th St, Dubuque,, IA 52001 CITY 'OF • Item descnptkon' < " x>;+ Revenues and Other' Financing: Sources Takes levied on property Less: Uncollected propertytaxes-levy year Net current property taxes, ALLFUNDS Governmental 24,082,860. 1,642;837' '22,440,023 Proprietary 24,082;860 1,642,837 122,440,023 24,082;860 0 24,082,860 Delinquentproperty taxes 84,408' TIF revenues 9,395,173 84,408 0 9,395,173 9,866,823 Other city taxes .12,975,473 0 12;975,473 ' 17;512;1,74 Licenses and permits 6,330;034: 9,437 6;339,471' 1,'415087 Use of money and"property' 13,694,619 171;363 13,86$,982 13,323,671 intergovernmental;_ 29,391,117 4,418,305' 33;809,422 70;780;332 'Chargesfor fees and service` 6,246,419y 31,477;997 37.724'416 066;558 Special assessments, 316,092! 187 316,279 145;667 Miscellaneous' 3,666,1.96 5,794,303 9;460 499; 10 351;697 Other financing sources '832,091,121, 37,989,081 70,080;202, 85,597,641 Total revenues and other sources 136,630,675. 79,860,673 21,6,491,348 273;142,51.0 Expenditures and Other Financing Uses'. Public safety 27;716,209: 0 27,716,209 28,897;544 Public works Health, and social services Culture and recreation Community and economictdevelopment'; Generalgovemment )ebbserviceiu ;�Capttal.p�oJecZs�y-;.+�a�� �; Total governmental activities expenditures 11,393,683 zZ1,043,170- :11,392,093; 13,417;640' 8,107,876x '14,744,640f J0,545;227; .128,360,538 0 0 0 0 0, 0 0 11,393,683 1,043;'1'70,' 11;392,093' 13,417640' 107,876:, .14,744,640 40,545,227, 128,360;538 Business type activities. 0 80,035,868 80,035;868 Total ALL expenditures. 128,360,538 80;035,868 208,396;406 Other financing uses, including transfers out 23,635,009, 5,`178,953 ,e' 28,813,962 Total ALL expenditures/And other financing uses .151,995,547' 85,214;821i 37210,368. :13,598,191 1,148,•343 11;927,357 13,643,912 ;8;052,658 14,733,088 946;081^ 189,947,174 115,233,641' 305,180,815 29,876,821 335 .057636 Excess revenues and other sources: over`(under)" Expenditures/And othenfnancing Beginning fund balance July 1, 2015 ' Ending'fund balance,June30; 20;16) '95,364,872 66,112,397" ;50,747,525 -5,354,148 ,26,026 280 20,672,132 Note - These balances do; not include 13,795,781. held in non -budgeted internal service funds; held in Pension Trust Funds; _ $0 held in Private Purpose Trust Funds and held in agency, funds which wer'e not budgeted and are not available for city operations General' obligation debt' Revenue"debt • ; TIF Revenue debt :c Indebtedness at'June 30, 2016 $111,605,007 4$26,210,000 $125,741,978 �i�PI��FarN� annbn�,ri G} t,i�lz Otherlongaerm debt;; Short-term debt -20,719,020 92,133677 ;419;657, '-,,61,915,126 102,091,141 40,176,015 General, Obligation Debt Limit , x;$1,96,031,094