Citizen's Guide - City of Dubuque

Dubuque

2007

Citizen's GuideAdopted for Fiscal Years 2009-2013

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CITY of DUBUQUE, IOWA

CITIZENS GUIDEto the

ADOPTEDFISCAL YEAR 2008/09 Budget

CITY COUNCIL

Roy D. Buol, Mayor

Karla A.Braig

Ric W. Jones

David T. Resnick

Joyce E. Connors

Kevin J. Lynch

Dirk N. Voetberg

ADMINISTRATIVE STAFF

Michael C. Van Milligen

Cynthia M. Steinhauser

Teri H. Goodmann

Jennifer M. Larson

Kenneth J. TeKippe

Rick J. Till

Juanita A. Hilkin

Liz A. Willems

Jessica R. Kurt

Cori L. Burbach

City Manager

Assistant City Manager

Assistant City Manager

Budget Director

Finance Director

Financial Analyst

Office Manager

Secretary

Secretary

Management Intern

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TABLE OF CONTENTS

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TABLE OF CONTENTSCitizens Guide to the Adopted Fiscal Year 2009 Budget

Page

GFOA distinguished Budget Presentation Award July 1, 2007 11

City Council's FY 2009 Budget Hearing Schedule 13

The Dubuque Community - Miscellaneous Statistics 15

The Dubuque Community - Services Provided to Citizens / Major Employers 16

Dubuque 2020 Vision Statement, City Council Five-Year Goals, City CouncilPolicy Agenda 2007-2009 and Management Agenda for 2007-2009 17

Linking Long- And Short-Term Goals 19

Budget Message

Budget Introduction 27

FY 2009 Budget Transmittal Memo 29

Budget in Brief 57

General Information

Differences of FY 2009 Adopted Budget fromFY 2009 Budget and Fiscal Policy Guideline Recommendations 67

City Manager's Guiding Principles of the Management Philosophy 68

City of Dubuque Organizational Chart 69

City of Dubuque Mayor and City Council 70

City of Dubuque Management 71

City of Dubuque Boards and Commissions 72

City of Dubuque Awards & Recognition 73

Partnerships and Contracted Services 76

Summary of Adopted Decision Packages 78

Full-Time Equivalent Personnel Changes in Adopted FY 2009 Budget 92

Budget Overviews

FY 2009 Adopted Budget Fact Sheet 97

Summary of Total Revenue and Expenditures - All Funds 98

Revenue Highlights 99

Revenue Category Explanations 102

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Budget Overviews (cont.) Page

Expenditure Highlights 109

Costs of Municipal Services 112

FY 2009 Rates and Comparisons 113

How Your Property Tax Rate and Payment are Split - Pie Chart 115

FY 2009 Adopted Tax Rate and Tax Levy and Tax Rate Comparison 116

Valuation Growth 117

Comparison of Taxable Value Per Capita 118

Impact of Budget on Classes of Property 119

Street Construction Improvement Program - Overview 122

Personnel Complement Summary - FY 1981-FY 2009 123

Personnel Complement Summary by Department - FY 1981-FY 2009 124

Financial Summaries

How Your City Share of Property Taxes are Distributed - Pie Chart 131

Net Operating Budget in Funds Including Tax Levy Revenue, by Department 132

Distribution of City Portion of Property Tax Payment - Residential Property Example 133

Budgeted Revenue by Category- Pie Chart 134

Summary of Total Revenues by Revenue Category 135

Where the Money Comes From - Pie Chart 136

Summary of How Budgeted Expenditures are Funded - by Source of Income 137

How the Money is Spent - Pie Chart 139

-Summary of Total Expenditures by Department and State Program 140

FY 2009 Grand Total Expenditure Summaries 142Major Category of Expenditure

- Operating Expenditures by FundCapital Expenditures by FundOperating Budget by Major Expenditure Categories and Departmentand Capital Budget by DepartmentOperating Budget by Major Expense Categories by Fund and Department

Fund Balance, Income, and Expense Summary - FY 2009 148

Distribution of Community Development Block Grant Funds

FY 2009 Annual Action Plan 155

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Debt Summaries Page

General Obligation Debt and Debt Capacity

Summary of Bonded Indebtedness - FY 2008-2009 165

Statutory Debt Capacity 167

Debt Limit Comparison for Ten Largest Iowa Cities 168

Capital Budget

Capital Improvements Plan and Operating Impacts 171

City Manager's Fiscal Year 2009-2013 Capital Improvement .Program Budget Message 175

Adopted Capital Improvement Program Summary-Fiscal Years 2009-2013 201

Appendices

Overview of Budgeting 221Budget Accounting BasisFund Accounting Basis and Fund Listing

Key Terms for Understanding Dubuque's Budget 232

Budget Glossary 234

Fiscal Year 2009 Budget and Fiscal Policy Guidelines ..· · 241

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®

GOVERNMENT FINANCE O·FFICERS ASSOCIATION

DistinguishedBudget Presentation

AwardPRESENTED TO

For the Fiscal Year Beginning

City of Dubuque

Iowa

Executive Director

July 1,2007

President

The Government Finance Officers Association of the United States and Canada (GFOA)presented a Distinguished Budget Presentation Award to City of Dubuque, Iowa, for itsannual budget for the fiscal year beginning July 1, 2007. In order to receive this award, agovernmental unit must publish a budget document that meets program criteria as a policydocument, as an op·erations guides, .as a financial plan, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continu·es toconform to program requirements, and we are submitti.ng it to GFOA to determine its eligibilityfor another award.

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CITY COUNCIL'S FISCAL YEAR 2009BUDGET HEARING SCHEDULEHISTORIC FEDERAL BUILDING

DATE DAY TIME PLACE TOPIC

February 4 Monday 6:30 p.m. Council Budget document presentation toChambers City Council at Council Meeting

February 11 Monday 6:30 p.m. Council Human Rights6:45 p.m. Chambers Finance7:15 p.m. Legal7:30 p.m. City Manager8:00 p.m. City Council8:15 p.m. City Clerk8:30 p.m. Health Services8:45 p.m. Cable TV9:00 p.m. Adjournment

February 13 Wednesday 6:30 p.m. Council Purchase of Services7:15 p.m. Chambers Five Flags Civic Center

Conference Center7:45 p.m. Recreation8:15 p.m. Park8:45 p.m. Information Services9:00 p.m. Adjournment

February 23 Saturday 9:00 a.m. Council Airport9:30 a.m. Chambers Water9:45 a.m. Water Pollution Control

10:00 a.m. Public Works10:45 a.m. Engineering11 :30 a.m. Adjournment

March 4 Tuesday 6:30 p.m. Council Housing/Community Development7:00 p.m. Chambers Economic Development7:15 p.m. Parking7:30 p.m. Transit8:00 p.m. Planning Services8:30 p.m. Library9:00 p.m. Adjournment

March 5 Wednesday 6:30 p.m. Council Emergency Communications6:45 p.m. Chambers Emergency Management7:00 p.m. Fire7:30 p.m. Police8:00 p.m. Building Services8:30 p.m. Adjournment

March 13 Thursday 6:30 p.m. CouncilChambers

Public Hearing to Adopt FY 2009Budget

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THE DUBUQUE COMMUNITY - MISCELLANEOUS STATISTICS

The city of Dubuque was founded by Julien Dubuque in 1785 and is the oldest city in Iowa. The City ofDubuque has a stable and diversified manufacturing base and is the major tri-state retail center. Employmentgrowth was strong throughout the year and Dubuque ended the year with a near record 57,000 jobs.

Crandon

§''/ ;m:n·~~···leshena bOcont0<!t

SturgeonBay

Form ofGovernment: Council - City Manager

Fiscal Year: July 1 - June 30Land Area: 29.46 square milesRiverfront shoreline: 8.8 milesCensus: 57,686 Population

Four lane Highway Connections:Hwy 61 to DavenportHwy 151 to MadisonHwy 20 to AmesHwy 151 to Cedar Rapids (1-380)Hwy 218 to MinneapolisHwy 20 to Chicago

Institutions of Higher learning: 7Median Age of Population: 36.9Household Average Income: $45,192Average Winter Temperature: 17.5°Average Summer Temperature: 72.8°Average Annual Rainfall: 33.7"Average Annual Snowfall: 43.5"

UTILITIES CUSTOMERSSCHOOL ENROLLMENT1980 - 1981 11,7011990-1991 9,6122000 - 2001 9,6962007 - 2008 10,837

Expansion Management magazine ranked Dubuque CommunitySchools #7 out of 2,200 school districts nationwide.

WaterWastewaterStorm SewerRefuse

21,69021,82421,74121,137

RECOGNITIONDubuque was named an All-America City in 2007 by the National Civic League.

According to Economy.com, a division of Moody's, Dubuque ranked 22nd among 387 U.S. cities for its job growth ratebetween 2005 and October 2006.

A 2004 study by Economy.com showed Dubuque's personal income rate for 2004 grew at its fastest rate in nearly adecade, up 350/0 from the previous year.

The Metro Business Retention Index for November 2001 ranked the Greater Dubuque area as 2nd in the nation forbusiness retention.

Forbes Magazine ranked Dubuque 13th out of 168 cities for the cost of doing business.

Over the past three-year period (November 2003-November 2006), Dubuque's 9.30/0 job growth rate ranks #1 amongIowa's largest cities.

Although the Dubuque metropolitan area contains only 30/0 of Iowa's. population, it was responsible for nearly 7% of allthe new jobs created in the State of Iowa during the past three years, 2003-2006.

The Milken Institute ranked Dubuque 11 th out of all U.S. metropolitan areas for job growth and ranked 15th in thenation by Forbes magazine "Best small places for business."

In May 2004 Expansion Management magazine surveyed 331 metropolitan areas and ranked Dubuque:#7 for Qualitv of Life I #11 for Peace of Mind/Safetv I #1 for Housina Affordabilitv

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THE DUBUQUE COMMUNITY

SERVICES PROVIDED FOR THE CITIZENS OF DUBUQUE ARE AS FOLLOWS:

• The City of Dubuque provides public safety, public works, health and social services, culture,recreation, community development, housing services, planning/zoning, inspection, garageservices and administrative services to its citizens.

• The City provides water, sewer, storm sewer, solid waste collection, parking (ramps, lots andmeters), transit, civic center, convention center, golf course, parks, City cable TV channel 8,library, and airport operations.

• The City provides landfill services by operating the Dubuque Metropolitan Area Solid WasteAgency (DMASWA) with Dubuque County. The City appoints a voting majority of theAgency's governing board and has authority over those persons responsible for the day today operations of the Agency. DMASWA financial and budget information is not included inthis budget document, except the portion related directly to the Public· Works Departmentoperations. The entire budget and results of operations for DMASWA is included in theiraudited financial statements.

Visit our web site - www.cityofdubuque.org

MAJOR EMPLOYERS

Major for-profit employers in Dubuque include: John Deere Dubuque Works Gust outside the Citylimits); Anderson Window (d/b/a Eagle Window and Door); Heartland Financial USA, Inc.; FlexsteelIndustries, Inc., a furniture manufacturer; Quebecor; McGraw-Hili; Prudential Retirement; McKessonCorp.; Medical Associates Clinic, P.C.; Dubuque Internal Medicine; Woodward Communications,Inc., a multimedia communications company; and Thermo-Fischer Scientific, a manufacturer of labequipment.

Major not-for-profit employers in Dubuque include: Holy Family Catholic Schools, University ofDubuque, Loras College, Clarke College, Mercy Medical Center, Finley Hospital, Stonehill CareCenter, and four religious order motherhouses.

Major public employers in Dubuque include: Dubuque Community School District, Northeast IowaCommunity College, Dubuque County Courthouse Offices and Jail, and the City of Dubuque.

The presence of these large employers has helped Dubuque hold the number one job rank for jobgrowth in Iowa between 2003 and the present.

Dubuque County has 3% of Iowa's total population, however, in 2006 Dubuque County created17.2°A> of all new jobs in Iowa.

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Dubuque City Council Vision, Goals, and Priorities

Dubuque 2022 vision statement

Dubuque is a city of history, beauty, opportunities and excitement:Masterpiece on the Mississippi.

"The CITY OF DUBUQUE is a Progressive, Sustainable City with a Strong BalancedEconomy and Connections to the World. THE DUBUQUE COMMUNITY takes pride in ourHistory and Heritage and has actively preserved our Picturesque River and Community.DUBUQUE CITIZENS have choices of Quality Livable Neighborhoods and Fun Things to doand are Engaged in the Community. DUBUQUE CITY GOVERNMENT is Financially Soundand providing services with citizens getting Value for their Tax Dollars."

City Council Five-Year Goals

• Diverse, Strong Dubuque Economy• Planned and Managed Growth• Partnering for a Better Dubuque• Improved Connectivity - Transportation and Telecommunication• Riverfront Development

City Council Policy Agenda 2007-2009

Top Priority• Workforce Development Strategy• Green City Initiatives• Every Child / Every Promise - City Actions• Keyline Transit Service• Police Staffing: Evaluation and Actions

High Priority• Street Program Continuation and Funding• Water Pollution Control Plant Facility Upgrade• Unified Development Code• East / West Corridor Study• Southwest Arterial: Direction

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The 2007-2009 Management Agenda was also established. These issues represent shortterm projects for the City Manager and City of Dubuque staff. Included in the ManagementAgenda are items that are considered major projects that involve significant city resources andmay span more than one year for completion:

MANAGEMENT AGENDA 2007-2009• ADA Actions• Air Service Expansion• All-America City Award Promotion• Drainage Basin Master Plan• Diversity: Next Steps• "Hot Spots" Police Patrol• North Fork Catfish Creek (Stormwater and Sanitary Sewer Improvements)• Port of Dubuque Parking Facility• Service Needs Assessment and Staffing Plan• Traffic Safety Solutions (Northwest Arterial/Pennsylvania Avenue)

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LINKING LONG- AND SHORT-TERM GOALS

LONG-TERM GOALS SHORT-TERM GOALS IMPLEMENTATIONVision 2022 City Council Departments

Progressive andSustainable City

Diverse, Strong DubuqueEconomy; Planned and

Managed Growth;Partnering for a Better

Dubuque; ImprovedConnectivity

Transportation andTelecommunciations;

RiverfrontDeveloped/Revitalization

ire Dept: Intersection Pre-emptionystem; Fire Headquarters adding a greenoof; Park Division: Street Tree program;ulch program & rose; Heron Pond Treelanting; Grand River Center projects;our Mounds; Miller-Riverview Park;cAleece Park; Carver & Marshallchools & Storybook Hill play equipment;ngineering Dept.: Incorporating greenractices into the Warehouse Districtehabilitation; Stormwater projects; Use ofray water technology and LED lighting in

he Port of Dubuque Parking Ramp; LEEDertification application during the Libraryenovation project; The LED Re-Iampchedule; Neighborhood Infrastructurerograms; Federal Building Renovation;aintenance and Dredging of Harbor;harter Street Extension to Port ofubuque; Riverfront lease improvements;ransient Boat Dock Facility; Port ofubuque Outdoor Plaza Phase II; Safeoutes to School; Crescent Communityealth Center; Sanitary Sewer Assistancerograms; Stormwater Assistancerograms; Street Assessment Assistancerogram; Service Line Replacementssistance; Economic Developmentept.: Downtown Rehabilitation programs;ort of Dubuque Improvements;estination for Opportunity; CDBGconomic Development loan; Housingept.: Homeowner Rehabilitationrograms; Community Partnershiprogram; Homeownership Grants in

argeted neighborhoods; Public Worksept.: Green Alley project; Port ofubuque Security Camera Expansion;ity Manager's Office: America's River

estival Equipment; Neighborhood Grants;II-America City Award; Water Dept.:ater Internal Main new development

evolving loan fund; Transit Division:Intermodal Facility Feasibility; Planning

ept.: Historic District Public Improvementrogram;

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Strong BalancedEconomy

Diverse, Strong DubuqueEconomy; Improved

ConnectivityTransportation and

Telecommunciations

Park Div.: Welcome sign-east; GrandRiver Center projects; Main StreetPurchase tables & chairs and storagebuilding; Recreation Div.: Flora Parkimprovements, including pool; Suttonpool improvements; Civic Center Div.:Civic Center improvements; AirportDept.: Airport improvements & terminaldesign; Economic Development Dept.:Downtown Rehabilitation loan & grantprograms; Historic PreservationRevolving Loan program; Industrial SiteDevelopment; Housing Dept.: First TimeHomeowner program; Rental dwellingrehabilitation program; HOME Program;Planning Dept.: Historic District PublicImprovement program; Parking Div.:Parking ramp and lot repairs andimprovements; parking meterreplacement; Water Dept.: Water Mainreplacements; Water Meter replacementprogram; Engineering Dept.: GeneralSanitary Sewer repairs; Catfish CreekInterceptor upgrade; Warehouse Districtrehabilitation & construction; Main StreetStreetscape improvements; Town ClockPlaza Amenities; Chavenelle DriveImprovements; Water Pollution Control:Standby Generator for Terminal St &Catfish Pumping Stations.

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lONG-TERM GOALS SHORT-TERM GOALS IMPLEMENTATIONVision 2022 City Council Departments

Connections To TheWorld

Pride In Our Historyand Heritage

Improved ConnectivityTransportation and

Telecommunications.Partnering for a BetterDubuque. Riverfront

Developed/Revitalization.

RiverfrontDeveloped/Revitalization;

Planned and ManagedGrowth; Partnering for a

Better Dubuque

Fire Dept.: Intersection preemptionsystem; Ladder Truck, Pumper andAmbulance replacement; Polic'e Dept.:Police mobile data computers; WirelessData Transmission System; AirportDept.: Airport Improvement projects;Airport Terminal projects; EngineeringDept.: Sidewalk programs; ADA CurbRamp Construction; Street Fiber Opticprojects; Traffic Fiber Optics; Trafficsignalization projects; NW Arterialcapacity improvements; University &Asbury Intersection improvements; NorthCascade Road reconstruction; Foye,Merchant, Gold Streets reconstruction;Ramona & Pamela Court Resurfacing;Hwy 52 resurfacing; East-West CorridorStudy; Chavenelle Drive Improvements;Annual Street Program; SouthwestArterial-IA 32; Derby Grange-Plaza DriveIntersection; Mazzuchelli Streetreconstruction; Guardrail replacement;Railroad crossing improvements;Railroad Signal Line conversion;Warehouse District Street Improvements;Park Div.: Renovation of park sidewalks;Granger Creek Nature Trail; North EndNeighborhood Trail - Lighting; BergfeldRecreation Area Asphalt Trail; Trailsealcoating; Trolley Line Eagle PointPark; McAleece Park overlay asphalt &parking lots; Highway 20 - mulch roses;Welcome sign-east; Public WorksDept.: Asphalt milling, concrete, and curbprograms; Green Alley Project; TransitDept.: Keyline Facility Improvements;Intermodal Facility Feasibility study,design and construction; Fixed RouteBus replacements; InformationServices Dept.: Microcomputer andprinter replacement; Conversion of NECPhone System; Structured WiringUpdate.

Park Div.: Grand River Center projects;Miller-Riverview Park; McAleece Park;Engineering Dept.: Charter StreetExtension to Port of Dubuque; FourMounds; Riverfront lease improvements;Transient Boat Dock Facility; Port ofDubuque Outdoor Plaza; Public Works:Port of Dubuque Security CameraExpansion; City Manager's Office:America's River Festival Equipment;Transit Div.: Intermodal Feasibilityfacility; Economic Development Dept.:Port of Dubuque Improvements;Planning Dept.: Historic District PublicImprovement program.

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Pituresque River andCommunity

Quality LivableNeighborhoods (Old

and New)

RiverfrontDeveloped/Revitalization;

Planned and ManagedGrowth; Partnering for a

Better Dubuque

Planned and ManagedGrowth. Partnering for a

Better Dubuque.Improved Connectivity

Transportation andTelecommunciations.

Fire Dept.: Intersection Pre-emptionsystem; Fire Headquarters adding agreen roof; Park Div.: Street Treeprogram; Mulch program & rose; HeronPond Tree Planting; Grand River Centerprojects; Four Mounds; Miller-RiverviewPark; McAleece Park; Renovation of parksidewalks; Granger Creek Nature Trail;North End Neighborhood Trail- Lighting;Bergfeld Recreation Area Asphalt Trail;Trail sealcoating; Trolley Line EaglePoint Park; McAleece Park overlayasphalt & parking lots; Highway 20 mulch roses; and Welcome sign-east;Engineering Dept.: incorporating greenpractices into the Warehouse Districtrehabilitation; Stormwater projects; useof gray water technology and LEDlighting in the Port of Dubuque ParkingRamp; LEED certification applicationduring the Library Renovation project; theLED Re-Iamp schedule; NeighborhoodInfrastructure programs; Federal BuildingRenovation; Maintenance and Dredgingof Harbor; Charter Street Extension toPort of Dubuque; Riverfront leaseimprovements; Transient Boat DockFacility; Port of Dubuque OutdoorPlaza;Economic Development Dept.:Downtown Rehabilitation programs; Portof Dubuque Improvements; HousingDept.: Homeowner Rehabilitationprograms; Public Works Dept.: GreenAlley Port of Dubuque Security CameraExpansion; City Manager's Office:America's River Festival Equipment;Transit Div.: Intermodal Feasibilityfacility.Housing Dept.: WashingtonNeighborhood Strategy; EveryChild/Every Promise; multi-year HomeRehabilitation programs; Park Div.:Playground improvements andreplacements; Enginering Dept.: LibraryRenovation; Safe Routes to Schools;Economic Development: Destination forOpportunity; Planning Dept.: Envision2010.

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Fun Things to Do

Engaged in theCommunity

Planned and ManagedGrowth. Partnering for a

Better Dubuque.Improved Connectivity

Transportation andTelecommunciations.

Diverse, Strong DubuqueEconomy. Riverfront

Developed/Revitalization.

Partnering for a BetterDubuque.

Park Div: Granger Creek Nature Trail;North End Neighborhood Trail - Lighting;Bergfeld Recreation Area Asphalt Trail;Trail sealcoating; Trolley Line EaglePoint Park; McAleece Park overlayasphalt & parking lots; Highway 20 mulch roses; Pet Park Development;Development of New Parks; RenovateParks, New Play Units, and Replace PlayUnits; Renovate Ball Fields, ReplaceTennis Courts, Construct BasketballCourt; Recreation Div.: Replace SandPlayground at Flora; Construct CartPaths, Pond Renovation, and ClubhouseInterior Repairs at Bunker Hill GolfCourse; Engineering Dept.: TransientBoat Dock Facility - Main Channel; Portof Dubuque Outdoor Plaza Phase II andPort of Dubuque Park; LibraryRenovation Project; EconomicDevelopment Dept.: Port of DubuqueImprovements; City Manager's Office:America's River Festival Equipment; Artsand Cultural Affairs.

Housing Dept.: Every Child/EveryPromise; multi-year Home Rehabilitationprograms; Park Div.: Playgroundimprovements and replacements;Engineering Dept.: Library Renovation;Safe Routes to Schools; EconomicDevelopment Dept.: Destination forOpportunity; Planning: Envision 2010.

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CITY MANAGER'S

BUDGET MESSAGE

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THE CITY OF

DUB E

Dubuque

b.ttdAll-America City

!I~f,

Masterpiece o'n tlte Mississippi

BUDGET INTRODUCTION

2007

Attached for your review is the Fiscal Year 2008-09 Adopted Budget.

The Budget and Fiscal Policy Guidelines are developed and adopted byCity Council early in the budgeting process in order to provide targets orparameters within which the budget recommendation is to be formulated

(located in the appendix of this book).

The budget recommendation presented by the City Manager may notmeet all of these targets due to changing conditions and updated

information during budget preparation. To the extent the recommendedbudget varies from the guidelines, an explanation is provided following the

Budget Transmittal Message.

The following Fiscal Year 2009 Budget Transmittal Message is written inJanuary as recommended by the City Manager to the Honorable Mayor

and City Council.

A series of Budget Hearings take place following the presentation of therecommended budget, to allow for public input and analysis.

A revised recommendation follows the message noting the changes thatwere made to the Fiscal Year 2009 recommendation to form the final

Fiscal Year 2009 Adopted Budget.

This budget was adopted March 13, 2008by the Honorable Mayor and City Council.

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TO: The Honorable Mayor and City Council Members

FROM: Michael C. Van Milligen, City Manager

SUBJECT: Fiscal Year 2009 Budget Transmittal

DATE: January 25, 2008

"The city is a partnership for living well ... The City comes into existenceout of the bare necessities of life, but continues in existence for the sakeof a good life."

Aristotle

The Mayor and City Council are focused on efforts to provide the opportunity for a goodlife for all. To that end, the City Council met in September 2007 to establish theMissions, Vision, Goals and Priorities for the community. These are the foundation ofthe City's work plan and of this budget recommendation:

Our Vision for the Community

Dubuque is a city of...• History• Beauty• Opportunities• Excitement

Dubuque Vision 2022

The City of Dubuque is a progressive, sustainable city with a strong, balanced economyand connections to the world.

The Dubuque community takes pride in our history and heritage and has activelypreserved our picturesque river and community.

Dubuque citizens have choices of quality livable neighborhoods and fun things to do,and are engaged in the community.

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Dubuque city government is financially sound and providing services with citizensgetting value for their tax dollars.

City of Dubuque Mission Statement

The City's mission is to deliver excellent municipal services that support urban living,plan for the community's future, and facilitate access to critical human services, whichresult in financially sound government and citizens getting value for their tax dollar.

City Council Goals 2010:• Diverse, Strong Dubuque Economy• Planned and Managed Growth• Partnering for a Better Dubuque• Improved Connectivity: Transportation and Telecommunications• Riverfront Development

City Council Goals - Policy Agenda:

Top Priority• Workforce Development Strategy• Green City Initiatives• Every Child I Every Promise - City Actions• KeyLine Transit Service• Police Staffing: Evaluation and Actions

High Priority• Street Program Continuation and Funding• Water Pollution Control Plant Facility Upgrade• Unified Development Code• East-West Corridor Study• Southwest Arterial: Direction

Management Agenda 2007-2009:• ADA Actions• Air Service Expansion• All-America City Award Promotion• Drainage Basin Master Plan• Diversity: Next Steps• "Hot Spots" Police Patrol• North Fork Catfish Creek (Stormwater and Sanitary Sewer Improvements)• Port of Dubuque Parking Facility• Service Needs Assessment and Staffing Plan• Traffic Safety Solutions (Northwest Arterial/Pennsylvania Avenue)

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Meeting some of these priorities will be especially challenging in this budgetrecommendation because of some of the economic realities facing the City.

While the local economy appears to still be strong, the following decrease in revenuesor increase in costs are affecting the City:

• 20.9 % gaming market share reduction to Dubuque Greyhound Park & Casinodue to the Diamond Jo expansion.~ Impacts both the 1% lease revenue as well as the annual ORA distribution by

a projected total of $21.4 million over the next five years, of which $5.5 millionis a reduction to operating and $15.9 million reduction to CIP. In Fiscal Year2009, the expected loss to the operating budget is $246,858. This isanticipated to increase to $781,165 in Fiscal Year 2010.

• Electric and Gas Franchise Fee is currently under litigation, which restricts theCity from increasing the fee collected until the outcome of the case is known.

• Federal Urban Development Action Grant (UDAG) Funds will be completelyspent in Fiscal Year 2010, and it will be necessary to shift previously budgetedeconomic development expenditures of $226,034 from the UDAG Fund to theGeneral Fund.

• The increased cost of utilities and fuel.

Several things have happened and several budget changes have occurred that mitigatethe effect of the negative impacts on the budget:

• Reduction by the Municipal Fire and Police Retirement System of Iowa of theCity contribution for Police and Fire Retirement from 25.48% to 18.75%, which isa savings of $606,951 in the General Fund.

• Reduction of City portion of health insurance contract from $900 per contract to$715 per contract due to favorable experience in claims and increased healthinsurance reserve fund balance. This is a savings of $767,627 in the GeneralFund.

• Stormwater User Fund to be a self-supporting Enterprise Fund. When theStormwater Utility was created in Fiscal Year 2004, it was agreed that themaintenance of storm sewers would continue to be paid from the general fund atits existing level of expense at that time ($175,177 was the benchmark).Expense relating to maintenance over that benchmark was charged to theStormwater Utility Fund ($91,261 in Fiscal Year 2007). The projected reductionof ORA funding has necessitated the Stormwater User Fund to become selfsupporting. Over $3.4 million in stormwater capital improvement projects overthe next five years that were previously funded by other funds are now proposedto be funded with the Stormwater User fee. In addition, $221,336 stormwateroperating expenses previously funded by the General Fund are proposed to bepaid solely from Stormwater User Fees. The General Fund will continue toprovide funding for the stormwater fee subsidies, which provide a 50% subsidyfor the stormwater fee charged to property tax exempt properties, low-tomoderate income residents, and residential farms.

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• Payment in lieu of taxes to the General Fund for Police and Fire Protection fromthe Water and Sewer Funds in the amount of $270,000.

• Overhead recharge of Planning and Economic Development Services charged tothe utility funds in Fiscal Year 2009 amounting to $161,733.

• Projected increase of Diamond Jo admissions increased the per patron fee$145,000 and the riverboat related tax on bets $178,481 to the General Fund.

• Iowa Communities Assurance Pool special dividend to be received for threeyears through Fiscal Year 2010 in the amount of $225,000 per year.

Additional revenues are needed to continue providing the same level of service to thecitizens and to meet some of the City Council priorities.

PROPERTY TAXES

With this Fiscal Year 2009 budget recommendation, the City of Dubuque will be the onlycity in Iowa with a population over 50,000, of which there are ten cities, to have reducedthe City portion of the property tax rate over the last seven years.

City Property Tax Rate ComparisonFiscal Year 2002 - Fiscal Year 2008/2009

Dubuque $10.09 $10.76 -6.23%

City

Sioux CityIowa CityCouncil BluffsWest Des MoinesCedar RapidsAmesDavenportWaterlooDes Monies

Average wlo DubuqueAverage Higher thanDubuqueHighest Rank City

FY 2008

$18.47$17.30$18.19$12.38$14.62$10.43$15.58$18.77$17.19

$15.8857.39 %

86.030/0

FY 2002

$14.41$14.85$15.72$10.90$13.04

$9.36$14.60$17.80$17.05

$14.1931.90%

65.43%

% ChangeFY08 - FY02

28.17%16.50%15.71%13.58%12.12%11.43%6.71 %

5.45%0.820/0

11.90%44.65%

Since we do not yet know the Fiscal Year 2009 levies of the other cities, I will compareDubuque's proposed Fiscal Year 2009 rate with the actual Fiscal Year 2008 rates of theother nine large cities in the State of Iowa.

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Fiscal BenchmarksTax Rate Comparison for Iowa's 10 Largest Cities

(1) 20 $18.77 $18.47 $18.19~ 18 ' . $17.30 $17.19

"0 $15.58~ 16 $14.62(1)

~ 14 $12.38g 12o

~ 10...(1)

~ 8100::: 6><co~ 4oo~ 2LL

Waterloo Sioux City Council Iowa City Des Moines* D3venport Cedar West Des Arms DubuqueBluffs Rapids Moines*

* Includes the transit tax levy adopted by the Des Moines Regional Transit Authority for comparability.

Dubuque's Fiscal Year 2009 recom,!,ended property rate is $10.09

Dubuque's recommended City property tax rate ($10.09) is the lowest in the State, ascompared to the Fiscal Year 2008 rate for the other cities in the State of Iowa with apopulation over 50,000. The highest ranked city (Waterloo - $18.77) is 86.03°ib higherthan Dubuque's rate, and the average ($15.88) is 57.39% higher than Dubuque.

How does the City of Dubuque compare with property tax revenue per capita?

Fiscal BenchmarksProperty Tax Revenue per Capita

Fiscal Year 2008/2009 Comparison forIowa's 10 Largest Cities

Rank

1098765432

City

West Des MoinesIowa CityCouncil BluffsCedar RapidsDavenportWaterlooSioux CityDes MoinesAmes

Taxes per Capita

$820$648$587$579$540$504$429$400$397

1 Dubuque (FY09) $308Average wlo Dubuque $545

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Dubuque has the lowest property taxes per capita for the City portion of the property taxbill in the State for the comparison cities. The highest ranked city (West Des Moines $820) is 166% higher than Dubuque's rate, and the average ($545) is 730/0 higher thanDubuque.

From an historical perspective, the Fiscal Year 1987 City of Dubuque City portion of theproperty tax rate was $14.58. The Fiscal Year 2009 recommended property tax rate is$10.09. The Fiscal Year 1987 rate was 450/0 higher than the Fiscal Year 2009recommended rate.

The year 2007 started with the Dubuque City Assessor's Office revaluing all residentialproperty. This will affect the Fiscal Year 2009 revenues. In Iowa every odd year is anequalization year, thus the 2007 year was a revaluation year for the City Assessor'sOffice. The Dubuque City Assessor's Office, by law, is required to keep propertyassessments at market value. The adjustments needed for residential are figured bylooking at the prior years' sales and comparing them to the 2006 assessments for eachproperty. The Department of Revenue monitors sales for a two-year period todetermine if values are at market value.

In 2006, 924 residential sales were used for the study. The end result was a sales ratioof 88%. This indicates that the Dubuque City Assessor's Office would need to raise thetotal value of residential property between 10% and 150/0 to fall within the acceptedrange of property value, as determined by the State. The raising of residential valuecan be accomplished two ways. The first is to allow the State of Iowa Department ofRevenue to raise all the properties in a specific classification a set percentage (12% forthis year).

This method is quick and easy but it lacks on finding the true market value for eachindividual parcel. Until this year, this was the method used by the Dubuque CityAssessor's Office. The second option is what was used this year. All of the 2005 and2006 sales were researched. These sales were then used to value all other propertiesby adjusting the sales to the remaining parcels. The Assessor's Office used thismethod to revalue 19,364 residential properties by April 1, 2007. Individual parcelsvaried from no increase to 30% and 35% increases. The total residential value for theCity of Dubuque was raised by just over 120/0, or $234 million.

There are three other main classes of property. Commercial property was approachedin the same manner as residential, but no group adjustments were needed. There weresome individual parcel adjustments made, increasing the overall commercial value by1.2%.

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Industrial properties do not receive equalization orders from the Department ofRevenue, but they will be monitored every two years so there is not a discrepancybetween industrial and commercial assessments. The final classification is agriculturaland there are very few in Dubuque.

If the City of Dubuque just maintained the Fiscal Year 2008 property tax rate($10.3169), the average homeowner would see a property tax increase for the Cityportion of their property tax bill of over 6.34% after the State required ResidentialRollback.

The recommended property tax rate for Fiscal Year 2009 of $10.09 per thousand dollarsof assessed valuation (a 2.2% rate decrease) will be a 4% increase ($20.43) in propertytaxes for the average homeowner.

The average commercial property taxpayer will see a 2.47% ($90.98) decrease.

The average industrial property taxpayer will see a 2.20% ($136.30) decrease.

A further historical comparison of Dubuque property taxes for the City portion of the taxbill follows on the next page.

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CITY OF DUBUQUE

HISTORICAL TAX RATE AND COST COMPARISONS BY CLASS OF PROPERTY

RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL - 1987 - 2009

Residential Commercial Industrial

Net Net NetProperty Property Property

FY Tax Rate % Tax % Tax % Tax %

2009 10.0895 -2.20% 530.88 4.00% 3}597.66 -2.47% 6}048.66 -2.20%2008 10.3169 3.37% 510.45 2.72% 3}688.64 4.26% 6}184.95 3.37%2007 9.9803 2.90% 496.93 -1.52% 3}538.03 12.23% 5}983.21 2.90%2006 9.6991 -3.70% 504.62 1.90% 3}152.52 -5.89% 5}814.61 15.46%2005 10.0720 -1.96% 495.21 0.40% 3}349.90 2.18% 5}036.00 -1.96%2004 10.2730 0.60% 493.26 1.54% 3}278.42 2.89% 5}136.52 0.60%2003 10.2120 -5.10% 485.79 -5.00% 3}186.27 9.48% 5}106.00 -5.10%2002 10.7608 -2.77% 511.37 0.00% 2}910.24 -2.77% 5}380.40 -2.77%2001 11.0671 3.28% 511.38 0.00% 2}993.08 2.01% 5}533.55 3.28%2000 10.7160 -3.23% 511.38 -0.17% 2}934.21 -0.60% 5}358.00 -3.23%1999 11.0734 -2.87% 512.25 0.00% 2}952.03 7.80% 5}536.70 -2.87%1998 11.4011 0.17% 512.25 -0.71% 2}738.43 2.97% 5}700.56 0.17%1997 11.3815 -3.40% 515.91 -0.42% 2}659.36 9.01% 5}690.75 -3.40%1996 11.7821 0.00% 518.10 -0.87% 2}439.60 0.00% 5}891.05 0.00%1995 11.7821 -6.54% 522.65 2.43% 2}439.60 8.42% 5}891.05 -6.54%1994 12.6059 0.86% 510.24 0.30% 2}250.15 0.86% 6}302.95 0.86%1993 12.4989 -2.15% 508.73 5.19% 2}231.05 -2.15% 6}249.45 -2.15%1992 12.7741 4.14% 483.63 3.58% 2}280.18 4.14% 6}387.05 4.14%1991 12.2660 4.94% 466.92 3.77% 2}189.48 4.94% 6}133.00 4.94%1990 11.6891 -0.95% 449.94 -0.89% 2}086.50 -0.95% 5}844.55 -0.95%1989 11.8007 -15.41% 453.98 -11.40% 2}106.42 -15.43% 5}900.35 -15.41%1988 13.9500 -4.33% 512.38 -1.87% 2}490.61 -3.15% 6}975.00 -4.33%1987 14.5819 522.17 2}571.50 7}290.95

Avg Change Per Yr -1.56% 0.14% 1.72% -0.69%

RECAP (1987 - 2009):

Residential Commercial Industrial

Net Net NetProperty Property Property

FY Tax Rate % Tax % Tax % Tax %

2009 10.0895 -30.81% 530.88 1.67% 3}597.66 39.91% 6}048.66 -17.04%1987 14.5819 522.17 2}571.50 7}290.95

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You can see over a 22-year period, since the citizens passed by referendum a localoption sales tax of 1% with 500/0 dedicated to property tax relief, the changes to propertytaxes.

The $10.0895 rate recommended in Fiscal Year 2009 is a 30.81 % decrease from theFiscal Year 1987 rate of $14.58, for an average decrease of 1.56% per year.

The property tax payment of the average residential property has increased 1.67%

($8.71), for an average increase of 0.14% (40¢) per year.

The property tax payment of the average commercial property has increased 39.9%($1,026.16), for an average increase of 1.72% ($46.64) per year.

The property tax payment of the average industrial property has decreased 17.04%

($1,242.29), for an average decrease of 0.70/0 ($56.47) per year.

The City faces some significant financial challenges over the next several years, withproperty tax increases for the average homeowner projected at 6.44% in Fiscal Year2010, 9.95% in Fiscal Year 2011, 8.26% in Fiscal Year 2012 and 6.01 % in Fiscal Year2013. The City must continue to identify operational efficiencies to give the taxpayer thebest value for their investment, but the City must also identify additional revenueopportunities. One greatly under-utilized asset the City has is the land, especially onthe riverfront, that is owned by the City and leased out for private use. Fifty years agothe City Dock Commission negotiated leases at a fraction of market value. Should theCity be able to start getting the true market value of these properties, the City couldrealize approximately $2 million in additional general fund operating income.

WATER RATE

I am recommending a 9% increase in the water rates. Water Department Manager BobGreen has contacted other cities in Iowa with a population over 50,000, that use a watersoftening process, to determine the recommended water rates for these communitiesfor Fiscal Year 2009.

In spite of the recommended water rate increase, Dubuque would move from thesecond lowest water rate in the State (as in Fiscal Year 2008) of these sevencommunities, to the lowest water rate in the State. This is mainly because of arecommended increase in Cedar Rapids of 19.5%.

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City

Water Rate ComparisonMonthly Water Rate Comparison for Largest IowaCities with Water Softening for the Average User

ProposedRate (FY09)

Iowa CityWest Des MoinesAmesCouncil Bluffs(Study Underway)Des MoniesCedar Rapids

$27.34$25.40$18.42$17.44

$17.06$17.80

Dubuque $16.48Average wlo Dubuque $20.58

For Fiscal Year 2009, the highest ranked city (Iowa City - $27.34) is approximately 660/0higher than Dubuque, and the average ($20.58) is approximately 25°10 higher thanDubuque.

SANITARY SEWER

I am recommending a 90/0 increase in the Sanitary Sewer Rate. Dubuque will stillmaintain the position of second lowest sewer rate.

Sanitary Sewer ComparisonSanitary Sewer Rate Comparison

for Average User

Dubuque $16.57 $18.05 (FY09 Proposed)

City

Iowa CitySioux CityDes MoinesCouncil BluffsWaterlooWest Des MoinesAmesCedar Rapids

DavenportAverage Without Dubuque

FY08

$34.26$22.45$26.84$17.20$18.95$18.90$18.46$18.10

$15.36$21.17

FY09(Based on FY08 unless

Noted)

$34.26$27.04 (FY09 Proposed)$26.84$20.64 (FY09 Pending)$18.95$18.90$18.46$18.10

$15.36$22.06

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For Fiscal Year 2009, the highest ranked city (Iowa City - $34.26) is approximately 90%higher than Dubuque, and the average ($22.06) is approximately 22.2% higher thanDubuque.

The City Council has major decisions to make on the future processes used in thetreatment of waste at the Water Pollution Control Plant, which will impact ratesbeginning in Fiscal Year 2010. This is described in the Capital Improvement Programbudget and mentioned further later in this message.

STORMWATER FEE

When the Stormwater User Fee Fund was created in Fiscal Year 2004, it was intendedthat this fund would be funded from a number of sources, which included the existinglevel of General, Sales Tax, and ORA Distribution funds, as well as Stormwater UserFees. A number of factors have impacted the need to have the Stormwater Utility Fundexist as a self-supporting Enterprise Fund, including the projected decrease of ORAfunding, lack of State and Federal Grants, and an increase in the original costs toimplement the Bee Branch Drainage Master Plan. Fiscal Year 2009 will be the firstfiscal year that the Stormwater User Fee is recommended to be fully funded byStormwater User Fees. The General Fund will continue to provide funding for thestormwater fee subsidies that provide a 50% subsidy for the stormwater fee charged toproperty tax exempt properties, low-to-moderate income residents, and residentialfarms. The schedule of the proposed rate increases in Fiscal Year 2009 is as follows:

Current RatesProposed Rates

FY 2009$4.00$4.00

FY 2010$4.25$5.00

FY 2011$4.25$5.50

FY 2012$5.00$6.35

FY 2013$5.00$7.00

The topography of Dubuque and the limestone bluffs and outcroppings make Dubuquea beautiful place, but this, and the close proximity to the Mississippi River, providesunique stormwater management issues that are more expensive to deal with than inother communities. Efforts to keep the Mississippi River out create problems whenstormwater from rain events is trapped in the community.

The $4.00 monthly fee in Fiscal Year 2009 will make Dubuque the second highest in theState, behind Des Moines at $6.43.

REFUSE COLLECTION

I am recommending a 4.70/0 increase in the refuse collection rate, going from $9.89 permonth to $10.35 per month, for a 46¢ increase.

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COST OF CITY SERVICES

In Fiscal Year 2009, the average homeowner will pay $69.21 more for City services,including property taxes, sanitary sewer, water, refuse and stormwater, than in 1995 an average increase of just $15.70 per year.

Fiscal Benchmarks

Property Tax Rate (Lowest)

Water Rate (Lowest)

Sanitary Sewer Rate (2nd Lowest)

Refuse Collection Rate (Lowest)

Stormwater Rate (2nd Highest)

ISSUE

Dubuque's Rankings amongIowa's 10 Largest Cities

RANK#1 of 10

#10f7

#2 of 10

#1 of 10

#19 of 20

As you can see, the City of Dubuque is very competitive among the ten cities in theState of Iowa with a population that exceeds 50,000. I would like to show you howmuch money this saves Dubuque taxpayers when compared to the average of the othernine cities, and to the highest cost in each category (property tax, water, sanitary sewer,stormwater and refuse collection).

Fiscal BenchmarksSavings to Average Homeowners

Property Tax I

Water Fee

Sanitary Sewer Fee

Stormwater Fee

Refuse Fee

Total Annual Cost

Current AnnualDubuque Cost$ 530.88

$ 198

$ 217

$ 48

$ 124

$1,118

If Equal to the HighestLarge Iowa City$ 988 (+$457)

$ 328 (+$130)

$ 412 (+$195)

$ 77 (+$29)

$ 252 (+$128)

$1,973 (+$855)

These savings put almost $38 million back into the localeconomy annually, compared to if the City of Dubuque chargedthe highest fee of the comparable cities.

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ANNEXATION

Additional Police OfficersWith the Police Department's crime strategy, Territory Accountability Design, in fullimplementation, the department projects the need to increase Dubuque's current sixpatrol territories to seven as new areas of the City are annexed and developed. To adda seventh territory, five additional police officers are needed.

Partly in response to this need, the Police Department has developed a Sworn OfficerPlan, which proposes the addition of 15 sworn police officers over a five-year period,with the first five (three Police Officers and one Police Corporal acting a's a Section 8Investigator) approved in the current fiscal year, and four more proposed in the FiscalYear 2009 budget recommendation. The plan's staff increases will create sufficientstaffing to establish an additional patrol territory, proposed for the third year of the plan.

Additional Snow Plow Drivers and Snow Plow RouteDubuque's expansion will also increase the number of streets and roads that must bemaintained by the City's Public Works Department. In order to maintain the currentlevel of street maintenance, street cleaning, and snow and ice control to all areas of theCity, the Public Works Department is requesting the addition of a snow plow driver inFiscal Year 2009 and another is expected to be requested in a future year. Two driversare needed to staff a route 24 hours a day in a snow event. The Public WorksDepartment plans to create another snowplow route with these two employees asannexation and development dictates. In the warm months, this position will beassigned to the Leisure Services Department to maintain City parks and landscaping inthe Washington Neighborhood, Port of Dubuque, Iowa Street and the Locust Streetconnector.

New Fire StationAFire and Emergency Service Response Study was completed in November 2006 bythe Matrix Consulting Group. The report stated, "As development occurs, the Cityshould add one additional station and relocate one current station to accommodate theincrease in Fire Department workload. This scenario would consist of adding a stationat or near Chavenelle and Radford to provide service to the west side of the City." Toact on this recommendation, a CIP budget item was created to provide funds to beginpreparing a site in Fiscal Year 2008, with design of the facility anticipated in Fiscal Year2012. In fall 2007, the City Council approved a purchase agreement with DubuqueInitiatives for 1.8 acres along the Northwest Arterial in the Dubuque Industrial Center toprovide a site for a new West End fire station.

Water and Sanitary Sewer ServiceThe City is in the process of extending sanitary sewer and water service into newdevelopment areas or recently annexed areas as part of pre-annexation agreements.

• In 2003, a new water main was activated from Highway 20 north on the east sideof the Northwest Arterial to John F. Kennedy Road then west to a new 1.25million gallon water tower located at the Dubuque Soccer Complex. By

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constructing this tower, it allowed growth to take place for residential, commercialand industry to the west of the community.

• Funds have been reserved for a project to conduct a water consumption study inthe Roosevelt Road and Industrial Park West areas to evaluate the timetablesthat additional water towers should be built in these areas. The project includes,as needed, a new one million gallon water tower after 2011.

• To date, both sanitary sewer and water service have been extended through theDubuque Industrial Center West, along Seippel Road to the north edge of theCallahan subdivision. Funds are budgeted in the current year to extend serviceto the 700-acre west-side annexation area, as well as the 270-acre Corey/Herrigdevelopment on the northwest side of Dubuque. Additionally, service will beextended, in phases over the next two years, to the 280-acre McNamerresidential property on North Cascade Road on the south side of Dubuque.Additional funds are available to extend water and sewer service to areas underconsideration for annexation. The City is spending in excess of $2 million toreplace much of the North Fork Catfish Creek Sanitary Sewer Line.

New Rental Housing InspectorAs part of the City's initiatives offered in response to neighborhood issues, the budgetrecommendation creates an additional Rental Housing Inspector position that will allowthe Housing and Community Development Department to bring the non-Section 8 rentalhousing units inspection cycle down from seven years to less than five years betweeninspections. This will also accommodate inspections needed in any new rental units inareas to be annexed.

RESPONSE TO DOWNTOWN NEIGHBORHOOD ISSUES

The Washington: Revitalize! initiative was developed beginning in October 2004, andintroduced in a public kick-off event in June of the following year. This initiative includeda 16-point "strategy" to address neighborhood concerns. Key recommendationsincluded the following:

• encourage homeownership• encourage a mix of household incomes• form a private lender mortgage lending fund, offering subsidized financing to

homebuyers within the neighborhood• assist in formation of a representative neighborhood association• target blighted buildings for improvement, notably the Casket Factory• target additional code enforcement to improve the appearance and condition of

housing• promote public safety, with the leadership of the COP Program• build the capacity of non-profits to provide affordable housing and needed

supportive services to families• encourage rebuilding of Prescott School, as a "community-centered" school,

serving as a resource to families and parents in the neighborhood• develop a park for neighborhood children

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• create a "neighborhood vision," developed from a consensus of stakeholderinterests

• create a comprehensive neighborhood plan, to guide future development andpublic investment

• "re-market" the image of the neighborhood, by developing a marketing planemphasizing the neighborhood's assets and attributes.

As of September 2007, the City can point to many successes in the implementation ofthis strategy, among them:

• a new $11 million Prescott charter elementary school, representing acommitment from the Dubuque Community School District to downtownneighborhoods, families and children

• a $250,000 City investment at Prescott for a "neighborhood resource center"• the Washington Neighborhood Association, formed in 2005 and now one of the

most active associations in the City - five neighborhood clean-ups have beenheld to date

• renovation of the Casket Factory building into Washington Court, with 36apartments, a $6 million historic preservation project that has garnered Stateawards

• as part of the Washington Court project, creation of the Crescent CommunityHealth Center (a partnership with the Community Foundation of GreaterDubuque, the State of Iowa, local health care providers, and others), with federalfunding support secured and an array of health and dental services offered tolower-income residents

• City assistance to the Washington Court and Heath Center projects totaled morethan $1.1 million. This included removal of four homes on Elm Street andconstruction of a City-owned parking lot for Crescent Community Health Center;as well as direct investment in construction of both the housing project and theHealth Center facilities

• the CDBG Community Partnership Program will provide another $19,000 grant tothe Crescent Community Health Center this year, for expansion of the dentalfacilities

• the new Orange Park in the center of the neighborhood, offering a safe play areafor young children and representing $320,000 in City investment

• over $1.7 million in homeowner lending activities, with conversion of eight formerrental and/or vacant houses to homeowner occupancies, and 19 newhomeowner families in the neighborhood

• commitment of a $1 million low-interest mortgage loan fund from DB&T, offeringthe possibility of first-time homeownership to lower-income families

• a partnership between the Housing Department and DB&T to acquire vacantabandoned properties, then find homeowner families to refurbish and reoccupythem

• expansion of the Community Oriented Policing (COP) unit, adding officers on thestreet and developing relationships with neighborhood residents

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• non-profits such as the Multicultural Family Center, the Four Mounds-HEARTProgram, the Crescent Community Health Center, 'Davis Place and ManassehHouse providing housing, services and hope to neighborhood residents

• a just-completed Washington visioning process, as a first step toward agreementon a plan for the future of the neighborhood

While these accomplishments represent progress, they are only part of the "solution" tothe many issues. Citizens and neighborhood residents perceive the need for a greaterdegree of public safety and personal accountability from tenants and landlords. Thecondition and appearance of housing is a constant source of complaint. TheWashington Neighborhood, with 700/0 of the housing units renter-occupied, still suffersfrom an instability caused by transience. Many neighborhood residents do not findaccess to employment and educational opportunity. Young children need moresupported after-school activities, and families need advocates to access services andrealize their potential.

In the past three years, the Dubuque Police Department, through the budget process,has been working to streamline and enhance crime-fighting abilities through effectivecrime analysis and the deployment of personnel and resources. As part of the effort,the department upgraded a patrol Corporal position to a patrol Lieutenant. During thistime the Department increased narcotics enforcement through the addition of a Statesupervised 18-County Drug Task Force officer. As of July 1, 2006, funding for thisposition moved from the State 18-County Drug Task Force to the Dubuque County DrugTask Force, creating a third local drug task force officer.

The Community Policing Officers (COPS) supplement the department's crime-fightingabilities through their close relationships with internal and external partners throughoutthe downtown areas. To enhance this effort, the Community Policing Unit wasupgraded in Fiscal Year 2007 from a Corporal and three officers to a Captain and fourCorporals, to better serve those living in the downtown area and neighborhoods.

The City Council also approved the Fiscal Year 2008 addition of one new officerposition beginning July 1, 2007, bringing the City's sworn officer allocation from 94 to 95officers. The police department is proposing the creation of 14 new police officers, inaddition to this one new officer, over a five-year period. The hiring begins April 2008with four officers, as approved by the City Council in December 2007. Of these 14, fourwould be placed in patrol to lessen the patrol deficit regarding the annual turnover rateof 5.67 officers and the 33-week training cycle (13 weeks - Police Academy and 20weeks - Field Training). Additionally, as the City expands its boundaries throughannexation, the five-year hiring plan creates five positions to establish an additionalpatrol territory proposed in the third year of the plan.

One officer will allow the creation of a Corporal position that will be assigned to theCOP's, but stationed at the Housing and Community Development Department as aSection 8 Housing Investigator.

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There will be a new three-person traffic unit assigned to the Community OrientedPolicing Group. The purpose of the dedicated traffic unit is to comprehensivelycoordinate, plan and monitor traffic safety efforts.

One new officer will be assigned to the School Resource Officer Program. Currently,there are three School Resource Officers assigned full-time to the Dubuque CommunitySchool District. With the addition of three new schools to the district in the recent past,the fourth officer offsets the additional workload. The sworn officer five-year planfollows the table below:

FY2008 FY2009 FY2010 FY2011 FY2012 TOTAL

2 Patrol 1 Patrol 1 Patrol 1 Patrol 51 Patrol/Annex 1 Patrol/Annex 1 Patrol/Annex 1 Patrol/Annex Patrol/Annex 5

Traffic/ Traffic/ Traffic/1 COP Unit 1 COP Unit COP Unit 3

1 SRO 1Section 8

1 Investigator 1--5 4 3 2 15

The addition of these 15 sworn police officers follows the addition of 17 sworn policeofficer positions since 1994, bringing the total department strength to 109 swornpositions, an increase of 42%.

In addition to these efforts, the police department has developed a new crime strategy,implemented in the fall of 2006. The strategy "Territory Accountability Design" or TAD isdesigned to meet new challenges. Simple in design, this crime strategy (TerritoryAccountability Design) enables police, through computer aided crime analysis, toidentify trouble spots, distinguish emerging crime patterns and target the appropriateresources to strategically fight crime in a comprehensive manner.

Currently, the police department patrol area is divided into six patrol territories. Ascrime patterns and/or safety concerns emerge, the Territory Lieutenant addresses theconcerns with the District Captain. In consultation, extra resources are applied beyondthe daily assignments through the allocation of resources through a Special Operationsrequest.

Through the Territory Accountability Design, the police department continues to addressareas of concern through a number of special projects. These projects include:

• Special Drug and Burglary Surveillance and Apprehension Teams;• Directed Weekend Police Patrols to Increase Police Visibility Regarding Local

Liquor License Businesses;• Special Traffic Safety Teams;• Special Park Patrols;• Special Liquor License Inspections with Members from the Department of

Corrections and Fire;• Special Tobacco/Alcohol Compliance Projects; and

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• Neighborhood Saturation Patrols.

Also recommended in the Fiscal Year 2009 budget process is the purchase of portablesurveillance cameras. Surveillance cameras would be placed in areas of suspectedcriminal activity and have the ability to be viewed and record from a remote location.

The City has found that landlords playa significant role in impacting many of the qualityof life issues. In partnership, the police department works with landlords in many ways.The police department encourages and shares local arrest information regardingpotential tenants at no cost to the landlords. Additionally, beginning July 1, 2007, thepolice department initiated a statewide criminal history reimbursement program. Thisprogram reimburses landlords for criminal history checks of potential tenants. Costingon average $13-$20 per state criminal history, the program provides reimbursementfunds to cover the expense. Through this effort, landlords know the criminal history oftheir tenants before the rental agreements are completed.

In 2007, the Housing Commission instituted a preference point system for Section 8eligibility for applicants living in Dubuque at the time of their application. Those policieshave since been augmented by requirements for additional documentation of localresidence. As a result, there is a trend of decreased turn-over of participants, indicatingthat more families on the program may be making longer-term commitments toDubuque residence.

A vacant or abandoned building (VAB) ordinance was passed in June 2006. Theordinance provides a tool for tracking VABs and an inspection mechanism to ensure thebuildings are secure and are not a public safety risk under the Housing, Building, Fire,Health or Zoning codes. The ordinance requires registration and the submission of aplan for the building. The City has funds to acquire properties that do not comply.

In 2007, an Interdepartmental Task Force on Code Enforcement Activities developedrecommendations for the Housing Code Enforcement Program, including the following:

1. Target areas for more intensive code enforcement;2. Establish a "chronic offenders" program, involving more frequent inspections;3. Adopt more aggressive enforcement actions regarding "problem properties"; and4. Increase acquisition/condemnations of problem properties.

The City Attorney's office is currently updating the City of Dubuque's Crime PropertyOrdinance. These updates will provide a more effective tool for dealing with problemtenants and the landlords who do not remedy problems in their units. The amendmentswill allow a property to be designated a crime property and outline a series of resultingimplications. They will include, but are not limited to, regular meetings with the PoliceDepartment, mandatory attendance at the Crime-Free Multi-Housing Program, posting"No Trespassing" signs, and/or suspension or revocation of a rental license.

A Habitual Violator Ordinance is also being researched and evaluated forimplementation in the City of Dubuque. The purpose of this ordinance would be to

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target property owners, including landlords, who do not maintain their properties inaccordance with the Housing, Building, Fire or Health codes. While the research is inits infancy, the expected result is better maintenance of property, particularly rentalproperties, of which the highest density is in the downtown area and the WashingtonNeighborhood.

The Public Works Department currently uses a red tag system to address noncompliant refuse. Residents receive a red tag if refuse is set out early, excessive inquantity, not properly prepared for pickup or left out in excess of twenty-four hours aftercollection. It is recommended that in the Washington Neighborhood the properties withalley collection be required to use City-owned and maintained refuse carts that holdlarger volumes to help improve the appearance of the alleys.

The City of Dubuque has 7,600 rental dwelling units. These ,are required by Iowa Codeto be "periodically" inspected. Just over 1,000 of these are enrolled in the Section 8Program and are annually inspected by Section 8 staff. The remaining are inspected by1.2 FTE housing inspectors, on a 7-8 year cycle. In December 2007, the City Councilapproved the addition of one full-time inspector to reduce this cycle inspection time toless than five years.

Additional street and alley lighting is recommended in the Washington StreetNeighborhood through the following programs:

• All existing street lights will be upgraded to 100 watts;• Street lights will be added in mid-blocks where an alley intersects a street;• The City will pay 50% (up to $250) of the cost of a private light in a home's front

yard at the public sidewalk; and• The City will pay 50% (up to $100) of the cost of a light to be installed behind a

house or garage at the alley.

A pilot program will reconstruct four blocks of alleys near the Crescent CommunityHealth Center with a permeable pavement to improve the appearance and drainage inalleys.

On-going Housing Department initiatives include continuing successes in garneringadditional funding for housing purchase and rehabilitation programs. These fundsleverage local capital budget expenditures and make homeownership possible for morelow- and moderate-income families. The City received more than $300,000 from theIowa Finance Authority's Housing Trust Fund for Washington Neighborhoodhomeownership promotion. Coupled with the City CDBG allocation and a five-year,$100,000/year tax fund commitment from the City Council, the neighborhoods are beingmarketed to families and households at all income levels. The City tax funds are madeavailable to persons without income limit; the IFA grant assists those earning less than500/0 of median income. Community Development Block Grant funds are used for loansto families in the 50-800h income range.

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All buyers receive these funds at the same terms. For down payment assistance, theCity offers a $5,000 forgivable loan. For rehabilitation, the first $5,000 is again made asa forgivable loan; the next $10,000 is a due-on-sale loan, with no payments or interest.Finally, another $10,000 is available for rehab, at no interest, for 20 years. This meansa buyer family may borrow City funds totaling $30,000, at a total payment rate of $42per month.

A Housing-Health Department partnership has successfully administered a "LeadHazard Reduction Program" in the downtown neighborhoods, since 1997, making morethan 700 housing units "lead-safe," using $6 million in grants received from HUD. TheCity has just been awarded another $2.7 million grant to continue this work. Reducinglead poisoning in young children is a high priority. The program also improves livingstandards for lower-income families, encourages additional housing rehabilitation andstabilizes the residential tax base in the Washington and surrounding neighborhoods.

A Fiscal Year 2008 initiative concerns a demonstration project to improve energyefficiency and conservation practices in the homes of Washington Neighborhoodresidents. Through a contract approved by the City Council with Down-to-EarthSolutions, the City will conduct extensive energy use audits in 40+ homes in theneighborhood, then develop an energy management program designed to reduceconsumption through cost-effective and affordable energy-conserving improvements tothe home.

Another new venture that has received City Council support is the demonstration projectto convert a vacant, historic apartment building on White Street to owner-occupied townhomes. This building, located across from Prescott School, was purchased by the Cityfrom the Dubuque Community School District. The project goals include demonstratinginterest in market-rate housing in the Washington Neighborhood; and in particular,attracting "young professionals" employed in the downtown to live in the neighborhoodand walk to work, reducing reliance on auto commutes for downtown workers.

The City Council has approved development of a comprehensive plan for theWashington Neighborhood. Building on the work of the visioning project, this willleverage the interest of the committed group of visioning participants into a consensusbuilt neighborhood planning effort. This will comprehensively address housing andzoning, land use, public service and traffic issues; but also seek to respond to the needsof residents for social, educational and employment support.

A Housing-Engineering Department partnership continues to prepare the way for theBee Branch Creek Realignment Project, a storm water mitigation initiative that will havemajor impacts on the North End and Washington Neighborhoods. Consultantengineering analysis determined that, when completed, this project will remove 1,150homes from the area of chronic storm water flooding. The Housing Department hascompleted purchase of 13 homes on 32nd Street for expansion of the detention basin atthat location; and purchased the first 30 (of 70) homes in the 16th-24th Street corridor.This will result in an improved quality of life for residents in this area, as well as

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generate investment in home improvements. The completed realignment will also resultin a linear parkway, with hiking-biking paths, offering a recreational amenity for publicuse. This budget recommends acceleration of this project timeline.

The City is currently committed to providing $3,200,000 to the $6,799,318 cost of theDubuque Carnegie-Stout Library Renovation Project. The rest is being raised by acitizen committee chaired by Telegraph Herald Publisher Jim Normandin. This projectis important to addressing neighborhood concerns and to the Every Child/EveryPromise initiative. This budget recommendation includes an additional $500,000 of Cityfunds for this project.

While recognizing that enforcement and capital investment are key elements inneighborhood revitalization efforts, development of human capital is a longer-termsolution to improving the quality of life. In particular, the City must assist the lessadvantaged citizens to access the ladder of economic opportunity that leads out ofpoverty.

The City has initiated "Project Hope," a convening of area workforce developmentagencies, City staff and educational institutions, in a challenge to respond to highunemployment and/or under-employment of residents of the downtown neighborhoods.A discussion has begun on how to reach these residents, who are traditionally cut offfrom opportunities for advancement, due to social, cultural or educational barriers. Theobjective of Project Hope is to establish inter-agency programs specifically designed toprovide opportunities - hope - to these citizens, and to find ways of over-coming barriersto their participation in the job market.

The Every Child/Every Promise initiative, in partnership with the Community Foundationof Greater Dubuque and others, has been supported by the City since its inception. Thepurpose of Every Child/Every Promise is to insure that the "Five Promises" are deliveredto all children in the community. The Five Promises are:

• Caring Adults• Safe Places• Healthy Start• Effective Education• Opportunities to Help Others

Connecting youth to opportunity is a high priority in efforts to improve conditions in thedowntown neighborhoods. It is the surest long-term strategy for breaking the cycle ofpoverty and raising a standard of living.

The City Council approved a three-year, $25,000/year grant to assist Every Child/EveryPromise in employing a full-time, paid executive director. This would be partial fundingfor a $250,000 budget for that three-year period. While the organization has beenadmirably served in a voluntary capacity by its first two directors, to raise the level of itseffectiveness, paid staff is needed.

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Assistance to the Every Child/Every Promise initiative is proposed for Fiscal Year 2009through funding of a grant program of $25,000 a year to provide funding for agencies tomove this effort forward. It is expected that this will be matched by other communitycorporate and educational institutions, in the interest of promoting delivery of anassured quality of life for all the youngest (0-20) citizens.

As part of the City's commitment to children, and to families of diverse origin, the Cityhas supported the Multicultural Family Center for the past two years, with over $88,000from the Community Partnership Program to subsidize operating expenses. Due to thesuccess of the Center in providing services and programming to a broad spectrum ofneighborhood residents, the Center has out-grown the current space and are in need ofexpanded facilities.

This budget recommendation includes purchase and renovation of the former Kephartsbuilding from the Dubuque Community School District, which will increase the Center'sspace from its current 720 square feet to more than 6,000. This relocated MulticulturalCenter, in partnership with the Dubuque Community School District and Iowa StateUniversity Extension, will be able to provide a number of additional programs andaccommodate many more children and families. Features will include an expandedcomputer lab, the possibility of a "family resource center" within the facility staffed byISU Extension, and small and large meeting rooms and offices for other agencies andorganizations serving the neighborhood.

The budget also proposes renovating the former City Housing offices at 18th and Centralto its historic character as one of the City's original fire stations, and offering a lease onthis neighborhood anchor building, through a Request for Proposal process, to anagency that will provide services to the neighborhood.

The Leisure Services Department budget includes additional staffing for site supervisionof the City's after-school sports programs and provision of physical activities, crafts andgames to 35 kindergarten through third grade students five days a week at FultonSchool, while St. Mark's provides academic assistance.

WAREHOUSE DISTRICT

Partnering with property owners in the Warehouse District on their planned $100 millioninvestment in over one million square feet in historic structures is important to the futureof the City of Dubuque. Assistant City Manager Teri Goodmann and other City staffhave been working with Dubuque Main Street, the Dubuque Area Chamber ofCommerce, the Greater Dubuque Development Corporation, the CommunityFoundation of Greater Dubuque and others to help the property owners access State,Federal and private foundation resources to help fill the financial gap that exists asproperty owners look at the cost of these massive renovation projects.

The City Council has already expanded the Downtown Urban Renewal District to allowTax Increment Financing to assist with the creation of public parking facilities, other

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public improvements and to defray some of the renovation costs. This budget proposesseveral million dollars to repair and replace the streets, water lines, sanitary and stormsewer facilities.

While not in the Warehouse District, another budget proposal for downtown is thecreation of new sidewalks and amenities from 9th Street to 14th Street on Main Street,the site of significant investment in renovations by Gronen Properties and the FischerCompanies.

OTHER SERVICE ENHANCEMENTS

This budget recommendation includes the addition of two full-time dispatcher positionsto the Emergency Communications Center. This will serve two purposes. This willincrease from three to four dispatchers on the evening shift at the center six days aweek. It also provides an additional twenty hours a week to provide additionalopportunities for time-off to be scheduled by dispatchers for vacation and training. Theother piece of flexibility these positions add is the need for this fourth position on thisshift is marginal, so this fourth position can be left open at times when it is important toallow dispatchers a scheduled vacation or training time. Should staffing needs andscheduling of vacation and training time continue to be an issue, two things will need tobe evaluated in the future; additional staffing and the current practice of employeesworking four 1O-hour days, instead of five a-hour days.

The Emergency Management budget includes a recommendation for a high-speedoutbound telephone notification system. The system would be able to notify a specificgeographic area of the City in a matter of minutes. This system has endlesspossibilities, from notification of an emergency, to notification of parking restrictions, tonotification of a zoning hearing. This system is GIS-based, so it can be operated on amap screen with the click of a computer mouse.

The budget recommendation includes additional fire rescue equipment to provideequipment on engine companies strategically positioned in the City for more efficientresponses.

Web hosting of CityChannel a would be implemented, making CityChannel aprogramming available on the internet, dramatically increasing access of citizens andpeople around the world to more information about Dubuque.

The City Clerk's Department would add a part-time secretary position for 20 hours aweek, which would replace the 10 hour per week intern position. The part-timesecretaries in the City Manager's Office and the City Attorney's Office and the part-timeMaintenance Worker in the Building Department, responsible for supervising thecleaning crews at City Hall, the City Hall Annex and the Historic Federal Building, wouldbe upgraded to full-time positions.

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A contract position is recommended as an Arts and Cultural Affairs Coordinator atseven hours per week. This may change from a contract position to a City employeeworking part-time, depending on the results of a State grant that is being submitted toadd hours to the position.

To further the efforts in the area of intercultural competency and to provide trainingassistance and support for Employee Involvement Teams, the creation of a Trainingand Workforce Development Coordinator in the Personnel Department isrecommended. Also recommended is the creation of a part-time secretary in thisdepartment.

The creation of a part-time Communications Assistant position is recommended in thePublic Information Office to assist with improving the quality and quantity of informationmade available to citizens.

The Parking Division would add a full-time Parking System Technician to provide thenecessary back-up and support for the more sophisticated equipment and software nowrunning the parking system and to provide staffing for the new parking lot and rampsthat have been expanded or added over the years. There is a corresponding increasein parking fees to fund this position and other expenses.

The Engineering Department would add a new full-time position to complete theconsolidation of the State-mandated Iowa One Call Utility Location Program.

Funds are recommended to reactivate the City of Dubuque's Sister City Initiative. TheCity currently has two Sister Cities, Pyatigorsk, Russia, and Handan, China. The Cityhas also been previously approached by Trois-Rivieres, Canada, about creating a SisterCity relationship.

There are four major changes recommended to the Transit budget:• A Dubuque resident, Sue Balsamo, is starting a Dubuque branch of Independent

Transportation Network (ITN) America. This innovative transportation service willoffer 24 hour a day, seven days per week transportation to seniors in and aroundDubuque. Seniors who use the service become dues-paying members (and mayeven donate their automobile to ITN America). Members are expected to pay forhalf the true cost of their rides. In Fiscal Year 2007, Dubuque minibus operationscarried 9,477 seniors, above the federally-required ADA requirements, at a costof $92,590. The ITN America financial plan for Dubuque is designed to be selfsufficient in four years, with contributions by the City as follows:

FY09 - $62,500FY10 - $46,875FY11 - $31,250FY12 - $15,625

• Security cameras and audio systems will be installed on each of the fixed routebuses.

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• The part-time hours available to mini-bus drivers will increase from 19,944 hoursto 20,970 hours annually.

• The KeyLine fixed route bus system currently has three full-time drivers, with theremaining hours covered by part-time hours. The mini-bus service is completelycovered by part-time hours. This budget recommendation is for one full-timemini-bus operator position.

Funding is provided for two pet parks at the former A.Y. McDonald site on 12th Streetand off of Terminal Street in the South Port of Dubuque. The City Council has not yetdesignated either of these sites for a pet park, but has asked for locations to consider.

There are several green initiatives, in addition to what is already occurring, includingconsultant services to help the community define what being a green community meansto Dubuque. City Focus and City News would be printed on recycled paper. Staffwould attend two conferences to learn more about creating a sustainable community.The two-year food scrap collection pilot program in the Public Works Department wouldbe made a permanent part of the City's refuse collection and composting program.Software would be placed on City computers to regulate power consumption bypowering down computers not in use. A bicycle would be purchased for the HealthInspection staff when weather and distance allow for bicycle travel for inspections. TheCity will continue to use bio-fuels in vehicles and to do life cycle analysis on moreenergy efficient vehicles. One hybrid refuse truck will be purchased as a test c~se.

The City has been very successful with economic development efforts and is in need ofadditional developed industrial lots. The development of a section of the North SiegertFarm off of Middle Road, owned by the City as part of Dubuque Industrial Center West,would be graded and streets and utilities extended beginning in Fiscal Year 2009.

Over $20 million, mostly in Federal funds, would be committed over the next five yearsto construction of a new airport terminal.

Over $6 million would be used to replace all the City water meters, preventing lostrevenue, and modernizing the meter reading program. Additional sewer and waterrevenues from improved meter accuracy will fund this debt payment.

The City has identified some sources of local match for the source of the $35 million inFederal and DMATS funds available for the IA32/Southwest Arterial project. Now thatpreliminary design is complete, that will allow the project to make progress through finaldesign, environmental mitigation and property acquisition.

Funds are recommended in Fiscal Year 2013 to begin a study about the need and costto expand the Grand River Center for the growing convention and meeting demands.

One of the biggest decisions that will come to the City Council this year is which planwill be selected for the upgrade of the Water Pollution Control Plant. This project willexceed $40 million. Depending on the City Council's choice, and not taking into

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consideration annual sewer rate increases for normal operational and capital needs, themonthly sewer charge will need to increase between 40% over the next six years and50% over the next eight years. With anticipated normal operating and capital needsand the plant upgrade debt, those increases will range from 74% over six years to 100%

over eight years.

RECOGNITION

The City has made much progress over the last year, evidenced by the many economicdevelopment projects, the outstanding job creation numbers, the work in theneighborhoods and downtown, along with the over $200 million in additional investmentstarted in the Port of Dubuque.

In 2007, th~ City received important recognition, highlighted by receipt of the NationalCivic League 2007 All-America City Award, a community effort led by Assistant CityManager Cindy Steinhauser, featuring the Crescent Community Health Center, theAmerica's River Project in the Port of Dubuque, and the Downtown Master Planimplementation. In 2007 and 2008, the City of Dubuque received a 100 BestCommunities for Young People recognition from America's Promise - The Alliance forYouth. In May 2007, Inc. Magazine ranked Dubuque 22nd among the "Top 25Boomtowns" in the nation. The list ranks the nations 393 largest metro areas. InSeptember 2007, the Milken Institute ranked Dubuque 8th nationally among small citiesand 11 th among all U.S. metros for job growth.

The Greater Dubuque Development Corporation has now launched the 5-year $6.2million Destination for Opportunity campaign to create 5,500 jobs, have $300 million innew construction and increase the County population by 6%.

CONCLUSION

I want to thank Budget Director Jennifer Larson, Assistant City Manager CindySteinhauser, Financial Analyst Rick Till, Office Manager Juanita Hilkin, Secretary LizWillems, Secretary Jessica Kurt, and Management Intern Cori Burbach for all their hardwork and dedication in preparation of this budget recommendation.

As President John F. Kennedy said, "Change is the law of life. And those who look onlyto the past or the present are certain to miss the future."

The City Council has shown vision as the difficult decisions are made to move Dubuqueforward. I look forward to City Council questions and input as you review this budgetrecommendation and then this will be implemented according to your final decisions anddirection.

Michael C. Van MilligenMCVM:jh

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BUDGET IN

BRIEF

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Masterpiece on the Mississippi

BUDGET IN BRIEF

The City Council approved the fiscal year 2009operating and capital budgets at the March 13, 2008·City Council meeting. The adopted FY09 budget isbalanced and includes a 2.76 percent property taxincrease to the average homeowner for the Cityportion of their property taxes.

The keys to the City of Dubuque's financial successinclude more than a 6% annual growth in assessedproperty valuation; efficient operation with a 100/0reduction in the City's workforce since the 1980's;increased use of Federal and State grants; diversifiedrevenue streams; reduction in property tax supporteddebt; increased public and private partnerships;entrepreneurial City Council policy decisions; andcaring citizens, committed elected officials, hardworking not-for-profits, and talented city employees.

The City's five-year capital improvement plan (CIP)continues to allocate funding for the maintenance andrefurbishment of city facilities. The approved five-yearCI P totals $265,473,189.

This budget in brief is intended to provide the citizensof Dubuque with an overview of the approvedoperating and capital budgets. Throughout thisdocument, you will find highlighted sections notingthe location·of detailed information in the approvedbudget document. Detailed information related to theapproved budget can also be found on the City'swebsite at www.cityofdubuque.org.

Fee Increases for Fiscal Year 2009

Various fee increases will be implemented beginningon July 1, 2008. These fee increases are intended toprovide additional revenues to maintain and expandthe level of service in various areas. The following isa summary of the increased fees:

Water, Sewer, Stormwater & Refuse Fee Increases Fee increases for water, sewer, stormwater, andrefuse were approved by the City Council on March13, 2008. Effective March 13, 2008, sewer rates will

increase by $1.49 per month for an averageresidential customer. Effective July 1, 2008, waterrates will increase by $1.36 per month for an averageresidential customer, stormwater rates will increase$.75 per month per standard family unit (SFU)equivalent, and refuse rate will increase $0.46 permonth for an average residential customer.

Parking Increases - $5 monthly fee increase to allcontract parking in both the parking ramps andsurface lots. Increase in the rates in the parkingramps for the cost of the first hour of use from $.50 to$1.00. Increase in the quarterly parking permit feeallowed by ordinance in the downtown meter districtfrom·$37.50 per quarter to $50.00 per quarter.

Park and Recreation Fee Increases - Golf feeincreases for weekend 9 hole, senior citizen, andweekday 9 hole an increase of $0.25; League rateincrease of $0.50; Individual passes increase of$10.00; Couples.and family passes increase of$15.00; and Junior passes increase of $5.00.

Adult Athletics fee increases are $10.00 per team forbasketball and softball; $5.00 per team increase forsoftball league & winter volleyball; and increase of$1.00 for softball & basketball tournaments.

Official Fee increases are +$3.00 per game forBasketball; +$1.50 per game for softball umps; and+$1.00 per game for scorers.

Building Services Permit Increases - 150/0 increase toall permits effective March 13, 2008.

Fire - Ambulance fees increased. $100 for BLS &ALS; +$50 for ALS on scene resident & non-resident;$15 for oxygen; +$2 for mileage; +$25 for spinalimmobilization and nitrous oxide; +$20 for CPAP; and$10 for additional personnel.

Housing - Per-unit and per-dwelling rental license feefrom $10 to $11.

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FY09 ADOPTED BUDGET

The City's adopted budget provides estimated revenues and expenditures for programs and services to beprovided during the fiscal year from July 1, 2008 through June 30.1 2009. A separate capital budget includesappropriations for infrastructure related to projects, such as roads, buildings, and equipment that may require morethan one fiscal year to complete or to acquire.

OPERATING &CAPITAL BUDGET SUMMARYOPERATING $83,207,016 CAPITAL $59,676,161General Fund 44,054,143 General Fund 7,399,391Special Revenue Funds 16,715,809 Special Revenue Funds 1,861,047Debt Service Fund 1,159,914 Capital Projects Funds 30,759,551Enterprise Funds 16,207,302 Enterprise Funds 19,653,822Internal Service Funds 3,037,520 Internal Service Funds 1,850Trust &Agency Funds 2,032,328 Trust &Agency Funds 500

APPROPRIATED BUDGET BY FUND

The City's total appropriated operating budget of $83million is made up of the general, special revenue,debt service, enterprise, internal service, and trustand agency funds. A complete self-contained budget,including both revenues and expenses, is preparedfor each of these funds.

FY09 OPERATING APPROPRIATIONS BY FUND

General53%

Transfers from one fund to another, such as atransfer from the general fund to a capital projectfund to offset costs of a capital project, are shown asan expense (or transfer) for the entity fund providingthe funding and as revenue to the fund receiving thetransfer. In order to determine the actual amount ofexpenditures authorized by the budget, the transferamount must be excluded.

All funds are balanced in fiscal year 2009. The City'sgeneral fund is balanced in 2009.

Utility funds are balanced in fiscal year 2009 as aresult of rate increases.

For additional information on the amount of fundingincluded for each fund, total funding by department,and detailed information on reserves, see theFinancial Summaries section

GENERAL FUND REVENUE & EXPENDITURESThe general fund has an operating budget of $44 million and a capital budget of $7.4 million. This fundencompasses the bulk of activities that are traditionally considered basic governmental services such as publicsafety, culture & recreation, health &social services, and general government.

GENERAL FUND OPERATING SOURCES FY09

GENERAL FUND OPERATING USES FY09

Capital DebtOutlay Service

3% 0%

Supplies&

Services280/0

Emplo)68%

Grants2%

Transfers in9%

Taxes45%

Licenses &Permits

6%

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SPECIAL REVENUE FUNDS

The special revenue funds have an operating budget of $17 million and a capital budget of $2 million. Specialrevenue funds are used to account for specific revenues that are legally restricted to expenditure for particularpurposes. The City's special revenue funds include: Employee Benefits; Community Development; Road Use Tax;Section 8 Housing; Tort Liability; Special Assessments; Tax Increment Financing; Cable TV; and LibraryExpendable Gifts.

Special RevenueOperating Uses FY09

DebtService

24%

Capital....r---__Outlay

2%

Supplies &Services

50%

Grants56%

Special RevenueOperating Sources FY09

Transfersin

0%

Taxes37%

Licenses &Permits

3%

Special Revenue Funds budgets are shown in the Financial Summaries section.

DEBT SERVICE FUND

The debt service fund has an operating budget of $1 million. The debt service fund is used to account for theaccumulation of resources and payment of general obligation bond principal and interest from governmentalresources and special assessment bond principal and interest from special assessment levies when thegovernment is obligated in some manner for the payment.

Interest42%

Debt Service Uses FY09

Principal58%

Transfers in- SpecialRevenue

39%

Debt Service Sources FY09

Transfers In- General

61%

Additional information on the Debt Service Fund is shown in the Debt Summaries section.

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ENTERPRISE FUNDS

Enterprise funds are expected to be self-supporting and expected to be funded entirely from user fees for services.With the exception of Transit, no tax revenues are used for these activities in the FY09 budget. A transfer from thegeneral fund to the Transit fund is budgeted in order to fund transit operations in the City. Each utility transfersrevenue to the general fund for general government services. Transfers from the utilities in FY 2009 to supportgeneral government services total $1 ,516,093.

• Sewer Utility $517,082

• Stormwater Utility $140,796

• Parking $116,209

• Water Utility $464,968.

• Refuse $277,038

Enterprise Funds budgets are shown in the Financial Summaries section.

INTERNAL SERVICE FUNDS

Internal service funds provide goods or services to other department within the City, with full costs to be recovered.An example of this would be the City's Garage Service. These expenses are included in both the departmentbudget providing the service, as well as in the budget of the department receiving the service. To avoid doublecounting, the appropriated budget includes only the budgets for the departments receiving internal services(Engineering Service $1,371,118; Garage Service $1,665,404; and General Service $998).

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STAFFING CHANGES

The City of Dubuque has 657.47 (FTE) employeesbudgeted in FY 2009. This represents a net increaseof 19.45 FTE's from amended FY 2008.

Since 1981, the city has minimized the number ofpositions added. The adopted budget providesfunding for an additional 19.45 FTE's. Of thisincrease, 17.95 FTE's are related to general funddepartments.

Funding is included for 4 additional police officers toaddress the 5 year staffing plan approved by CityCouncil (+7.67 FTE). The Building Services'Maintenance Worker position for the Federal Buildingis approved to increase hours from part-time to fulltime (+.25 FTE) due to the additional traffic in theFederal Building due to its new uses, and in order tokeep the Historic Federal Building in its restoredcondition. Two full-time Dispatchers in EmergencyCommunications are approved to provide additionalopportunities for time-off to be scheduled bydispatchers for vacation and training (+2.0 FTE).Funding is also provided to increase the Airport's lineservice worker hours an additional 10 hours per week(+.25 FTE) to meet the current and future needs ofthe FBO. One position in the Parking Division hasbeen approved for funding to provide a ParkingSystem Technician for the necessary backup andsupport for the parking equipment and softwareprograms running the systems (+.50 FTE). The CityClerk's office is approved for funding for a part-timePermit Clerk that would be responsible for typing, .copying, scanning/back scanning and recordsretention, sorting mail, processing pet licenses,agenda preparation and answering phones (+.25FTE). Funding is provided for the creation of aTraining and Workforce Development Coordinatorposition in Personnel which would be responsible fordeveloping, implementing and/or coordinatingrecruitment, employee development, employeeinvolvement teams, mentoring and successionplanning and training programs and activities and incoordinating the implementation of the City'sintercultural competence strategic plan incollaboration with the City's intercultural competencesteering and training teams. A CommunicationAssistant is approved and would be responsible forassisting the Public Information Officer with graphicdesign and publication production, websitemanagement and enhancements, development ofPowerPoint presentations, award applications,photography, special event management, and writingprojects including news releases, public serviceannouncements, and newsletter articles (+.75 FTE).A Sustainable Community Coordinator is approved tomanage the creation and implementation of the City'sGreen Community Initiatives (+1 FTE).

Funding is approved to create a Utility Technicianposition to complete the consolidation of the Statemandated Iowa One Call Utility Location Program.

Increased hours in the following positions to addressworkload issues: Finance Department Secretary(+.05 FTE); Legal Secretary from part-time to full-time(+.25 FTE); Park Division Laborer (+.76 FTE); PoliceClerk Typist and Business Education Student (+.44FTE); City Manager's Office part-time secretary tofull-time (+.25 FTE); addition of a part-time secretaryin City Manager's Office (+.50 FTE); and addition of apart-time secretary in Personnel (+.31 FTE).

Total Amended FTE's FY08 638.02Airport Service Line Workers Increased Hours +0.25Building Services Custodian Increased Hours +0.22Federal Building Maint. Worker to Full-Time +0.25City Clerk Part-Time Permit Clerk +0.25City Clerk Intern (Eliminated) -0.13Management Intern - Reduced Hours -0.20City Manager's Office Secretary to Full-Time +0.25Training &Workforce Develop. Coordinator +0.50Sustainable Community Coordinator +1.00Personnel Part-Time Secretary +0.31City Manager's Office Part-Time Secretary +0.50Communications Assistant - Part-Time +0.75Emergency Communications - 2 Dispatchers +2.00Engineering Utility Technician +1.00Finance Secretary - Increased Hours +0.05Public Health Intern +0.14Housing Inspector +1.00AmeriCorps Program Director (Grant Funded) +0.75Operation Paintbrush (Eliminated) -0.34Legal Secretary to Full-Time +0.25Legal Intern (Eliminated) -0.28Park Laborer - Increased Hours +0.76Parking System Technician +0.50Police Business Educ. Student - Incr. Hours +0.19Section 8 Investigator +1.00Police Patrol Officers +6.67Police Clerk Typist - Increased Hours +0.25Public Works/Park Maintenance Worker +1.00Recreation Increased Laborer Hours +0.09Additional Supervision After-School Programs +0.03After School Program at Fulton +0.48Transit Transportation Clerk (Contracted Out) -1.00Minibus Operator to Full-Time +0.96

Total Adopted FTE's FY 2009 657.47

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SUMMARY OF PERSONNEL APPROPRIATIONS AND POSITIONS BY DEPARTMENT

Department/Service FY 2008 FY 2009 FY 2008 FY 2009Budget Budget FTE's FTE's

Poiice 5,651,368 6,307,843 102.81 110.92Emergency Communication 628,935 735,228 13.79 15.79Fire 5,254,131 5,326,217 90.00 90.00Human Rights 179,638 187,665 3.00 3.00Building Safety 623,438 651,097 11.88 12.35Health Services 268,742 286,394 5.50 5.64Park Division 1,273,644 1,335,064 33.92 34.68Civic Center 14,083 14,556 0.15 0.15Recreation 994,378 1,043,290 37.62 38.22Library 1,235,825 1,286,124 29.24 29.24Airport 748,348 772,187 18.13 18.38Transit 1,003,009 1,036,884 29.65 29.61Engineering 1,613,494 1,710,139 27.59 28.59Water 1,116,966 1,169,391 23.00 23.00Water Pollution Control 908,353 934,905 18.16 18.16Public Works 4,103,191 4,292,313 92.84 93.84Parking 447,440 481,154 12.17 12.67Economic Development 189,861 201,888 3.00 3.00Housing & Community Dev. 1,060,498 1,157,936 21.34 22.75Planning Services 443,308 463,188 8.38 8.38City Council 62,500 62,500 7.00 7.00City Manager's Office 974,738 1,088,215 13.79 16.90City Clerk 175,541 178,876 3.25 3.37Finance Department 762,175 803,825 17.38 17.43Legal Department 291,752 354,702 4.43 4.40Information Services 434,125 446,821 8.00 8.00Cable TV 123,344 127,486 2.00 2.00

TOTAL 30,582,825 32,455,888 638.02 657.47

HOW IS THE BUDGET FUNDED?

Property TaxesGeneral fund, transit, payroll benefit costs, andgeneral liability insurance expenses are supported byproperty tax dollars. The property tax rate for fiscalyear 2009 is $9.96904 per $1,000 of taxablevaluation. It is estimated that a total of $18,955,845will be received from property taxes in FY 2009. Thisrepresents an increase of 4.3% from fiscal year 2008.It should be noted that one of the parameters for thebudget development approved by City Council is thatthere is a 4% property tax increase for the Cityportion of property taxes paid by the averagehomeowner, however the actual increase is 2.760/0.

Other TaxesOther taxes that the City collects include local optionsales tax, hotel/motel tax, and tax on agriculturalland. In 2009, approximately $8,391,973 will bereceived in local option sales tax. This is an increaseof 3.00/0 over FY 2008. Of this amount, 50% is for

property tax relief ($4,195,986), 200/b is for Cityfacilities maintenance ($1,678,935), and 30% is forspecial assessment relief ($2,517,592). In 2009,approximately $1,661,834 will be received inhotel/motel tax. By resolution, 50% of this amount isto be used for promotion and encouragement oftourism and convention business and the remaining500/b goes into the General Fund for property taxrelief.

Licenses and PermitsFees from licenses include business, beer, liquor,cigarette, dog, cat, bicycle, housing, and othermiscellaneous. Fees from permits include building,electrical, mechanical, plumbing, refuse hauling,excavation, subdivision inspection, swimming poolinspection, animal impoundment, and othermiscellaneous. The City estimates $1,340,904 inlicenses and permits in FY 2009. Also included arecable TV franchise fees (5°/b) and utility franchisefees (2% gas &20/0 electric). The FY 2009 projectionfor cable franchise fees is $625,000 and utility

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franchise fee projection is $1,550,216. The utilityfranchise fees are all used for property tax relief.

Use of Money and PropertyThis category includes interest and investmentearnings collected, rent received from City ownedproperty, and lease revenue, which is estimated$3,519,519 in FY 2009. The gaming related leasesgenerate the most revenue. The lease with theDubuque Racing Association (ORA) includescollection of 1% of coin-in and unadjusted drop and adistribution of profit from the ORA of 40%

• DiamondJo admissions are also collected through the lease.City Council's policy is to use 1000/0 of the ORAdistribution of profit to support the CapitalImprovement Budget and the total received fromORA operating and taxes is split 77 % for property taxrelief and 230/0 to support the Capital ImprovementFund. Gaming leases are projected to be $9,466,287in FY 2009.

Intergovernmental RevenueIntergovernmental revenues are projected to increase15.92% from FY 2008. The city is estimated toreceive $19,888,363 in Federal and State grants,State Road Use Tax Funds, and CountyContributions. It should be noted that in FY 2009, theIowa Department of Revenue revised Road Use TaxFunds (RUT) projections causing a decrease in RUTfunds of $1,278,986 over five years. The net reducedRUT funds, in addition to increased operating costsfor street maintenance and new projects result in

ADOPTED CAPITAL IMPROVEMENT PROGRAM

RUT eligible expenses starting to be shifted to otherpayment sources.

Charges for ServicesThis includes revenue from charges for services forWater, Sewer, Stormwater, Solid Waste, and Landfill.A 1% usage growth was used for revenue projectionsfor water and sewer metered sales. Rate increaseshave been incorporated into all utilities (as shown onthe "Fact Sheet" under the Budget Overviews tab).Rate increases were necessary due to a combinationof operating costs rising and additional capitalprojects and to support additional debt service. Utilitycharges are projected to be $18,247,908. Othercharges for services include copy charges, sales ofmaps and publications, street, sidewalk, and curbrepairs, special Police services, Library services,Recreation programs, etc. Other charges for servicesare estimated at $7,356,216 in FY 2009.

Special AssessmentsSpecial assessments are an additional tax levied onprivate property for public improvements thatenhance the value of the property. In FY 2009,special assessment revenue is estimated at$325,000.

Miscellaneous RevenueThis category includes internal charges for services,proceeds from bonds, and revenues of a nonrecurring nature. Miscellaneous revenues areestimated at $31,342,689 in FY 2009.

The City of Dubuque's Capital Improvement Program (CIP) represents the City's five-year plan for capitalimprovements and totals $265,473,189. Appropriations of funding are made on an annu,al basis, The capital budgetis therefore the first year of the five-year CIP, The approved capital budget for fiscal year 2009 totals $59,676,161.

The adopted CIP reflects the City's comprehensive plan and the goals and priorities established by the CityCouncil.

Funding required meeting the capital needs for FY 2009 totals $60 million. Approximately 40.8% of this will beprovided by issuance of new debt, primarily for the utility related projects. General Government debt requirementstotal $5,266,656 in FY 2009.

The second largest funding source representing approximately 34.1 % of total sources is operating receipts.Operating receipts come from current year revenues and essentially represent the amount of "cash" or pay as yougo financing provided by each enterprise operation.

A major focus of the capital budget and capital improvement plan is the maintenance and refurbishment of existingcity facilities. To this end, significant resources are dedicated for these types of projects including, funding for therenovation of City Hall, improvements to the 18th Street Office building, improvements to the former Kephart'sBuilding, Fire and Police facilities, Civic Center, Grand River Center, and Water Pollution Control Plant Upgrade.The Capital Budget in the Citizen's Guide includes a summary by department of all projects planned through FY2013.

The following page provides a listing of some of the highlighted projects in the fiscal year 2009 capital budget.

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FY09 ADOPTED CAPITALBUDGET HIGHLIGHTS

Public SafetyMobile Data Computers - $136,500Fire Station Expansion/Relocation - $650,000Ladder, Truck, Pumper, & Ambulance - $230,000Roof Replacement to Fire Headquarters - $243,181

Building ServicesImprovements to 18th St Office Building - $665,526Improvements to Kephart's Building. -$433,596

Leisure ServicesPet Park - $130,407Eagle Point Park Overlay Main Road - $127,000Four Mounds Road Improvements - $164,000Petrakis Field Pro Grass - $230,000Town Clock Renovation - $200,000Trolley Line Trail - $200,000Grand River Center Paint Pre-function - $100,000Grand River Center Projector/Screen - $110,000Civic Center Replace Portable Chairs - $75,000Swimming Pools - UV Disinfection - $110,000

AirportTerminal- Sitework - $240,400Terminal- Utility Improvements - $325,800Asphalt Pavement Maintenance - $116,000

Sanitary Sewer ImprovementsAnnexation Study Implementation - $998,000NF Catfish Creek Interceptor Upgrade - $844,250West Side Annexation - Sanitary Sewer - $433,000

Stormwater ImprovementsBee Branch Creek Restoration - $9,402,812Clifford-Rosemont Storm Sewer - $255,000Rosemont to NW Arterial- $150,477

Street Related ImprovementsAnnual Street Program - $1,976,000Iowa Highway 32 - $3,730,000Main Street Streetscape - $419,995Foye, Merchant, Gold Streets - $644,000HWY 52 Resurfacing between 32nd St - $508,500East-West Corridor Study - $300,000

MiscellaneousTransient Boat Dock Facility Main Channel -$625,000Port of Dubuque Public Parking Ramp - $9,291,224Library Renovation Project - $1,627,032City Hall Revitalization & Sustainability - $168,000NW Arterial Capacity Improvements - $725,000US 61/151 Corridor - US 52/Twin Valley - $500,000

UtilitiesAnnexation Study & Implementation - $655,000West End Annexation Study & Implemt. - $750,000Water Main Replacements - $596,800Water Pollution Control Plant Upgrade - $1,783,800Terminal Street Gates &Operators- $185,000Standby Generator for Terminal St - $170,000

Public Works56,000 GVW Dump Truck - $115,616Endloader Purchase - $149,350Asphalt Paver Replacement - $325,591Truck Mounted Vacuum St Sweeper - $165,000Operations & Maintenance Garage Roof - $239,735Floodwall Levee Slope Repair - $295,000

Economic DevelopmentIndustrial Site Dev. - N. Siegert Farm - $7,845,767

TransitKeyline Facility Improvements - $50,000

ParkingLocust St Ramp Sidewalk - $100,000Walkway Const. Iowa Ramp & NICC - $73,000

Housing and Community DevelopmentHomeowner Rehabilitation Program - $265,000Homeowner Grants in Targeted - $200,000

City Manager's OfficeAmerica's River Festival Equipment - $9,300Assist. City Manager Office Remodel - $10,000

FinanceCommunity Plus Upgrade - $25,000Purchase Card Component - $18,000

Information ServicesCity-Wide Computer Replacements - $349,105

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GENERAL

INFORMATION

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DIFFERENCES OF FISCAL YEAR 2009 ADOPTED BUDGETFROM FISCAL POLICY GUIDELINES

Tax AskingThe property tax guideline amount approved by the City Council on December 17,2007, as part of the policy guidelines for preparing the Fiscal Year 2009 budget,totaled $18,765,855 (3.20 percent more than Fiscal Year 2008). Therecommended tax asking is $18,963,059 (4.28 percent more than Fiscal Year2008 tax asking). The tax asking increased ($197,204) from the projectedproperty tax guideline, due to the actual valuations coming in more than projected.

Property Tax Paid by Average HomeownerThe policy guideline included a 4 percent tax increase for the average residentialproperty owner assuming the Homestead Property Tax Credit is fully funded. Therecommendation included in this budget changed to a 2.76 percent tax increasefor the average residential property owner due to actual valuations coming in morethan projected.

Tax RateThe Fiscal Year 2009 "City" portion of the tax rate is being decreased by $.3478from the Fiscal Year 2008 rate of $10.3169 to a tax rate of $9.9690 per $1,000 oftaxable assessed valuation. The property tax guideline established by CityCouncil included a rate of $10.0895 (2.20 percent less than FY 2008). Therecommendation included in this budget changed due to the actual valuationscoming in more than projected.

Subsequent ChangesChanges that occurred after the Fiscal Year 2009 guidelines were presented andadopted by City Council on December 17,2007 include the following:

• The Sustainable Community Coordinator position is approved by usingsavings from the Multifunction Copier project for recurring expenses of$68,242 and a portion of the Pet Park capital projects for non-recurringexpenses of $5,000.

• An additional part-time secretary for the City Manager's Office is approvedby using savings from the Multifunction Copier project for recurringexpenses of $17, 114 and a portion of the Pet Park capital projects for nonrecurring expenses of $2,500.

• An additional ten hours per week for the Communications Assistant isapproved for $11 ,189 using savings from the Multifunction Copier project.

• Reprinting of the Human Rights Departments brochures and posters isapproved by using $3,093 of the capital budget for additional pet parks. -

• The capital budget is reduced from 2 pet parks to 1 pet park for $130,470and a new capital project for additional office space is added for $75,000.

• No significant revenue and expense changes occurred from the adoptedFY 2009 policy guidelines to the recommended budget.

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Michael C. Van MilligenDubuque City Manager

GUIDING PRINCIPLES OF THE MANAGEMENT PHILOSOPHY

Plan Your Work And Work Your Plan

Input-OrientedTeam members should take advantage of the valuable input that can be provided bycitizens and employees for department decision-making.

Themes for effective use of the guiding principles• Believe that others can provide valuable input• Understand the benefits of receiving input from others• Develop the processes that capitalize on the input of others• Adopt an open-door policy that invites input from others• Understand the benefits of empowering others• Seek first to understand and then to be understood - Steven Covey• Motivate staff and encourage employee initiative• Delegate tasks to maximize the use of available resources

Problem SolversTeam members' approach to issues should be to focus on what can be done to solve the

problem.

Themes for effective use of the guiding principles• Create programs that help others be more creative problem solvers• Perceive problems as opportunities• Avoid the use ofpolicies to get out ofhaving to solve the problem• Look to others to help solve problems• Encourage risk-taking• Practice flexibility• Understand that bureaucracies function best in black and white issues, while most

issues are varying shades of gray

Develop PartnershipsTeam members can be more effective by developing partnerships with other departmentsand outside organizations.

Themes for effective use of the guiding principles• Form teams around defined tasks• Encourage employee involvement through problem-solving task forces• Develop team processes for decision-making and setting goals and objectives• Facilitate the group process

Act With A Sense Of Urgency

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CITY OF DUBUQUE ORGANIZATIONAL CHART

City Attorney

Library

Assistant City Manager (2)

Personnel Manager--------II

Training and Workforce Development Coordinator -

Budget Director

CITY COUNCIL

CITY MANAGER

I-------City Clerk

Airport

I Public I,formation Officer ICable TV Geographic Communications

Information AssistantSystems

Neighborhood DevelopmentSustainable Community Coordinator

I I I I I I I I IBuilding Economic Emergency Finance Fire Health Housing & Human InformationServices Development Communications Department Department Services Community Rights Services

Department Department Department Development Department DepartmentEmergency Department

Parking System ManagementTransit Division

Leisure ServicesDepartment

Civic CenterPark

Recreation

4/22

Public WorksDepartment

PlanningServices

Department

PoliceDepartment

EngineeringDepartment

WaterDepartment

Water PollutionControl

Department

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CITY COUNCILMasterpiece on the Mississippi

MAYORRoy D. Bllol2640 Becker Ct.Dubuque, Iowa 52001Home: (563) [email protected] Expires: Dec. 31/ 2009

AT-LARGERic W. Jones1270 Dunlieth Ct.Dubuque" Iowa 52003Home: (563) [email protected] Expires: Dec. 31, 2009

AT-LARGEDavid T. Resnick375 Alpine StreetDubuque, Iowa 52001Home: (563) [email protected] Expires: Dec. 31/ 2011

FIRST WARDKevin J. Lynch824 Council Hill DriveDubuque, Iowa 52003Home: (563) [email protected] Expires: Dec. 31/ 2009

SECOND WARDKarla A Braig1795 Loras Blvd.Dubuque, Iowa 52001Home: (563) [email protected] Expires: Dec. 31, 2011

THIRD WARDJoyce E. Connors660 Edith StreetDubuque, Iowa 52001Home: (563) [email protected] Expires: Dec, 31, 2009

FOURTH WARDDirk N. Voetberg779 University AvenueDubuqlle, Iowa 52001Home: (563) [email protected] Expires: Dec. 31, 2011

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CITY OF DUBUQUEMANAGEMENT

CITY OFFICIALS TITLE MAILING ADDRESS OFFICE EMAILVan Milligen, Michael C. City Manager City Hall, 50 West 13 (563)589-4110 [email protected]

Lindahl, Barry City Attorney 300 Main, Suite 330 (563)589-4113 [email protected], Jeanne City Clerk City Hall, 50 West 13 (563)589-4121 [email protected]

DEPT/DIV MGRS TITLE MAILING ADDRESS OFFICE EMAILSteinhauser, Cindy Asst. City Manager City Hall, 50 West 13 (563)589-4110 [email protected]

Goodmann, Teri Asst. City Manager City Hall, 50 West 13 (563)589-4110 [email protected]

Larson, Jennifer Budget Director City Hall, 50 West 13 (563)589-4110 [email protected]

Grierson, Robert Airport Manager 11000 Airport Road (563)589-4128 [email protected]

Russell, Rich Building Services City Hall, 50 West 13 (563)589-4150 [email protected]

Nowack, Craig Cable Franchise Admin. 1300 Main Street (563)589-4181 [email protected]

Psihoyos, Gus City Engineer City Hall, 50 West 13 (563)589-4270 [email protected]

White, Joyce (SMG) Civic Center Manager 405 Main Street (563)589-4254 [email protected]

Heiar, Dave Economic Devel Director City Hall, 50 West 13 (563)589-4393 [email protected]

Murphy, Mark Emerg. Comm. Manager PO Box 875 (563)589-4415 [email protected]

Berger, Tom Emergency Mgmt. Director 11 West 9th St. (563)589-4170 [email protected] .

TeKippe, Ken !Finance Director City Hall, 50 West 13 (563)589-4133 [email protected]

Brown, Dan Fire Chief 11 West 9th St. (563)589-4160 [email protected]

Harris, David Housing & Comm. Dev. Dir. 350 W 6th St. (563)589-4239 [email protected]

Larson, Kelly Human Rights Director 1300 Main (563)589-4191 [email protected]

Kohlmann, Chris Information Services Mgr. 1300 Main (563)589-4280 [email protected]

Spence, Gil Leisure Services Manager 2200 Bunker Hill Rd. (563)589-4263 [email protected]

Henricks, Susan Library Director 360 West 11 th St. (563)589-4225 [email protected]

Fritsch, Robert Park Division Manager 2200 Bunker Hill Rd. (563)589-4263 [email protected]

Horsfield, Tim Parking System Supervisor Locust Ramp, 830 Bluff (563)589-4266 [email protected]

Peck, Randy Personnel Manager City Hall, 50 West 13 (563)589-4125 [email protected]

Carstens, Laura Planning Service Manager City Hall, 50 West 13 (563)589-4210 [email protected]

Wadding, Kim Police Chief PO Box 875 (563)589-4410 [email protected]

Corrigan, Mary Rose Public Health Specialist 1300 Ma,in Street (563)589-4181 [email protected]

Gehl, Randy Public Information Officer City Hall, 50 West 13 (563)589-4151 [email protected]

Vogt, Don Public Works Director 925 Kerper Court (563)589-4250 [email protected]

Prevenas, Pat Recreation Division Mgr. 2200 Bunker Hill Rd. (563)589-4263 [email protected]

Rodocker, Jon Transit Manager 2401 Central Ave. (563)589-4196 [email protected]

Green, Bob Water Dept. Manager 1902 Hawthorne (563)589-4291 [email protected]

Vanek, Jackie Water Plant Manager 1902 Hawthorne (563)589-4291 [email protected]

Brown, Jonathon WPC Plant Manager 795 Julien Dubuque Dr. (563)589-4176 [email protected]

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CITY OF DUBUQUE

Boards & Commissions

Airport Commission

Airport Zoning Commission

Airport Zoning Board of Adjustment

Arts and Cultural Affairs Advisory Commission

Board of Appeals - Building Code

Board of Review

Cable Community Teleprogramming Commission

Cable TV Regulatory Commission

Civic Center Commission

Civil Service Commission

Community Development Advisory Commission

Electrical Code Board

Enterprise Zone Commission

Environmental Stewardship Commission

Historic Preservation Commission

Housing Advisory Trust Fund Committee

Housing Code Appeals Board

Housing Commission

Human Rights Commission

Investment Oversight Commission

Library Board of Trustees

Long Range Planning Advisory Commission

Mechanical Code Board

Park and Recreation Commission

Plumbing Board

Transit Board of Trustees

Zoning Advisory Commission

Zoning Board of Adjustment

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CITY OF DUBUQUE AWARDS SINCE 2002

Name Institution Recognition Year

100 Best Communities for Youth America's Promise - The For its commitment to provide 2008Alliance for Youth healthy, safe and caring

environments for young people.Distinguished Budget Government Finance According to the GFOA, it 2007Presentation Award Officers Association of reflects the commitment of the

the United States and City and City staff to meeting theCanada highest principles of government

budgeting.All-America City National Civic League This award recognizes 2007

communities whose citizens'work together to identify andtackle community-widechallenges and achieveuncommon results.

100 Best Communities for Youth America's Promise - The For its commitment to provide 2007Alliance for Youth healthy, safe and caring

environments for young people.Iowa APA Planning Excellence Iowa Chapter of APA Implementation of Port of 2007Award Dubuque Master PlanIowa Great Place Iowa Department of Iowa Great Places have: a 2006

Cultural Affairs unique sense of place; engagingexperiences; a rich, diversesocial fabric; a vital, creativeeconomy; a pleasingenvironment; a strongfoundation; and a creativeculture.

Outstanding Curbside Collection Iowa Society of Solid In recognition of Dubuque's 2006Program Award Waste Operations comprehensive and efficient

program of waste collectionservices.

Distinguished Budget Government Finance According to the GFOA, it 2006Presentation Award Officers Association of reflects the commitment of the

the United States and City and City staff to meeting theCanada highest principles of government

budgeting.Urban Pioneer Award National Trust for Recognition of Dubuque's 20- 2006

Historic Preservation year commitment to therevitalization of the city's center.

Comprehensive Annual Financial Government Finance Certificate of Achievement forReport (CAFR) Officers Association Excellence in Financial Reporting 2006

The City has received this awardfor 18 consecutive years.

Audrey Nelson Community National Community Recognizes exemplary uses of 2006Development Achievement Award Development Community Development Block(Presented to Dubuque's Housing Association Grant (CDBG) funds which bestEducation and Rehabilitation address the needs of low-incomeTraining (HEART) Partnership, of families and neighborhoods.which the City is a member.)Phoenix Award (EPA Region 7 The Phoenix Awards Recognition for Excellence in 2005Winner) Institute Brownfield RedevelopmentBest Development Award 1,000 Friends of Iowa Best Development Award for 2005

America's River Project10 Great Places to Discover USA Today One of "10 Great Places to 2005Midwest Charm Discover Midwest Charm"

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Name Institution Recognition Year

Employer of the Year Dubuque American Employer of the Year for support 2005Legion Post 6 of City employees activated and

deployed in Guard and ReserveUnits.

Dozen Distinctive Destinations National Trust for One of America's Dozen 2005Historic Preservation Distinctive Destinations 2005 --

Annual List Promotes HeritageTourism

Preserve America Mrs. Laura Bush and the Historic preservation 2004Federal Government

Achievement in Economic International Downtown Americas River 2004Development AssociationAll-Star Community Award Iowa League of Cities Americas River Project 2004

Main Street Award Main Street Iowa Best New 2004Development/Construction

Addy Award Advertising Club of Grand River Center Logo 2003Dubuque

Airport Safety Enhancement Award US Department of Outstanding compliance with 2003Transportation FAA Title 14 CFR Part 139Central Region

Americas Crown Communities American City & County Crown Community 2003

Best Total Building Rehabilitation Dubuque Main Street Five Flags Theater 2003Ltd.

Environmental Certificate Participation in shredding and 2003recycling program resultedin saving 23 trees fromdestruction

Excellence in Communication Dubuque Area Labor- Interest-Based Bargaining 2003Management Council Committee

Excellence in Concrete Iowa Ready-Mixed Mississippi River Walk Phase II 2003Concrete Association

Family Self Sufficiency Program US HUD/Region 7 Implementation of FSS Program 2003Success Kansas City Office of Resulting in High Enrollment

Public HousingHonorable Mention Partnership International Economic Americas River Partnership 2003Award Development Council

Housing Choice Voucher Home US HUD/Region 7 Outstanding efforts in the 2003Ownership Program Success Kansas City Office of implementation of home

Public Housing ownership

Ken Kringle Historic Preservation Historic Preservation Five Flags Theatre - Excellence 2003Award Commission in rehabilitating an historic

structurePublic Library Accreditation State Library of Iowa Standards of Accreditation 2003

Tree City USA National Arbor Day The City has received this award 2003Foundation annually since 1989

lowaAPA Port of Dubuque Master Plan 2002

Superior Levee Maintenance Award Corps of Engineers - US City of Dubuque Flood Protection 2002Army Program

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*****CITY OF DUBUQUE SPECIAL RECOGNITION

• 2008 100 Best Places for Youth by America's Promise.• 2007 100 Best Places for Youth by America's Promise.• 2007 All-America City by National Civic League.• 2007 Iowa Tourism County of the Year.• 2007 Dubuque was named a Five-Start Quality of Life Metro by Expansion

Management.• 2007 Inc. magazine ranked Dubuque 22nd amount the nations "Top 25

Boomtowns" out of the nation's 393 largest metro areas.• 2007 Forbes ranked Dubuque 15th in the national for "Best Places for Small

Business."• 2007 Milken Institute ranked Dubuque 8th among small cities and 11 th among all

U.S. metros for job growth.• 2007 MSN Real Estate ranked Dubuque #6 among the top 10 affordable job

powerhouses for real estate.• 2007 Dubuque was selected to be one of eight cities across the United States

and the only city in Iowa by the American Institute of Architects for theSustainable Design Assessment Team (SDAT) program.

• 2006 & 2007 Dubuque also received the Government Finance OfficersAssociation of the United States and Canada (GFOA) Distinguished BudgetPresentation award.

• 2006 Iowa Great Place by State of Iowa, Iowa Department of Cultural Affairs• 2006 the Urban Pioneer Award from the National Trust for Historic Preservation

for Dubuque's 20-year commitment to the revitalization of the city's center.• 2006 Economy.com (a division of Moody's) ranked Dubuque #22 out of 387 for

job growth rate.• 2005 Phoenix Award from the US Environmental Protection Agency (EPA)

regions.• One of 2005 Dozen distinctive destinations by the National Trust for Historic

Preservation.• 2005 Inc. Magazane ranked Dubuque #62 out of 274 Metro as the Best Cities to

Do Business in America."• 2004 Expansions Management named Dubuque one of 50 Five-Star

Communities.• 2004 Milken Institute ranked Dubuque 34th out of 118 U.S. metropolitan areas.• 2004 Preserve America Community .- one of 20 communities across the United

States and the only one in Iowa to be recognized by First Lady Laura Bush.• 2004 Downtown Achievement Award from the International Downtown

Association for the America's River Project• 2003 Crown Community winner by the American City & County magazine.• Iowa League of Cities All-Star Community,• 2001 Dubuque ranked 2nd in the nation out of 324 metro areas for business

retention.• One of 10 great places to discover Midwest charm by USA today.• One of three Iowa cities featured in the book "Best of the Midwest: Rediscovering

America's Heartland" written by Midwest Magazine Editor-in-chief Dan Kaercher.

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PARTNERSHIPS AND CONTRACTED SERVICES

The City of Dubuque has made significant strides in forming partnerships with otherorganizations in an effort to avoid service duplication and to combine resources forgreater impact than could be produced independently. Among the more prominentpartnerships the City has formed in recent years:

Business partner with Marshall and Prescott SchoolsDARE Program - County Sheriff and Dubuque Community School DistrictCommunity Advisory Panel to promote harmonious relations between the Police andminority citizens - NAACPDubuque County Drug Task Force - County Sheriff and County AttorneyJail Diversion Program - Partnership with Dubuque County and mental health institutions toaddress alternatives to jail for the mentally illHeritage Trail development - Dubuque County Conservation BoardDREAMS Program for lower income, first time homebuyers - American Trust, DubuqueBank and Trust, Firstar Savings, Mercantile Bank, and Dubuque County Extension OfficeHEART Program - partnership with Four Mounds Foundation, Dubuque Community Schoolsand Four Oaks for developing skills for at-risk students and provide renovation of affordablehousing stockHomeless Coordinating Board - Gannon Center, Legal Services, Project Concern, VisitingNurses Association, Maria House and Community Oriented Police OfficersMississippi Valley Promise - mobilizing to build the character and competence of ournation's youthIntergovernmental cooperation and regional planning - East Central IntergovernmentalAssociation (ECIA) and Dubuque Metropolitan Area Transportation Policy CommitteeEconomic development - joint efforts of City, Greater Dubuque Development Corporation,Dubuque Main Street, Ltd., Dubuque Initiatives and Dubuque Area Chamber of CommerceRiver Valley Initiative - Business recruitment and job creation program with GreaterDubuque Development CorporationTri-State Health CARE Coalition - partnership with numerous employer and labor groups toaddress healthcare issuesCulture & Entertainment District - partnership with State of Iowa, Dubuque Main Street, theCultural Alliance and other arts organizations to establish cultural programs in downtown.Uptown Recreation Program - some program facilities and/or activities provided byDubuque Museum of Art, Four Mounds Foundation, and numerous public schools andchurchesRiverfront Development - joint fund raising and planning efforts with America's RiverCorporation (whose board represents Dubuque County Historical Society, Chamber ofCommerce/Convention and Visitors Bureau, Dubuque Main Street, Port of DubuqueProperty owners and the Dubuque Racing Association)Partnership with Dubuque Community School District to create a Downtown NeighborhoodResource Center at Prescott schoolPartnership with St. Mark's Community Center and neighborhood associations for use ofComiskey Park as a Neighborhood Resource CenterPartnership with St. Mark's Community Center and Dubuque Community School District forbefore and after school programming at public schoolsYouth Baseball and Soccer - use City-owned facilities to play games and practiceHigh schools and colleges use City-owned baseball facilities for gamesJaycees use Hawthorne Street Peninsula for Fourth of July fireworksRiprow Valley Coalition with City and State partners to develop new park

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In addition to forming partnerships with other organizations, the City is aggressivelypursuing alternative service delivery methods when an alternative might provide equal orbetter service in a more cost efficient manner or provide a service the City would nototherwise provide. Examples of contractual arrangements include:

Dubuque Arboretum Association leases Marshall Park and operates the DubuqueArboretum and Botanical GardensState of Iowa leases the E.B. Lyons Nature Center and Preserve and operates it as part ofthe Mines of SpainThe Four Mounds Foundation signed a lease for Four Mounds Park and operates it forpublic useDubuque County Historical Society leases the Ham House and operates it as a museumA private firm processes and markets municipal collected recyclablesPainting of street markings is contractedConcession operations are leased at 'Flora Pool, Sutton Pool, and McAleece Park andRecreation ComplexAnimal shelter services are contracted to the Dubuque Humane SocietyWater meter reading is contracted to Peoples Natural GasA private firm does sludge hauling for the Water PlantA private firm is contracted for management of Five Flags Civic CenterA private firm is contracted for management of Grand River Center

The activities shown on this page are only examples of the many programs, services andcoordination provided through the joint efforts of City departments and other public and private'entities. The total complement of joint efforts will surely change with progression of the programand service reviews.

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FISCAL YEAR 2009 BUDGETSUMMARY OF ADOPTED DECISION (IMPROVEMENT) PACKAGES WITH PROPERTY TAX IMPACT

There were 140 improvement level decision packages requested for FY 2009 (compared to 214 in FY 2008).Of the 140 decision packages, 30 were not recommended.

Out of the 110 recommended: Some represent the use of recurring General Fund balances totaling $876,152 (netrevenue), and the use of non-recurring General Fund balances totaling $413,363. The remaining are funded by

non-property tax funds totaling $56,908 (net revenue) as follows:ADDL ADDL NET TAX FY10 TAX

DEPARTMENT DESCRIPTION RlN EXPENSE REVENUE IMPACT IMPACT

RECURRING DECISION PACKAGE COSTS GENERAL FUND

Airport This decision package would provide funding forDepartment additional hours for the part-time Line Service

workers in the FBO. Restructuring of the FBO tothe current 148 hours does not meet increasingservice demands and 158 hours per week isexpected to meet the current and future needs ofthe FBO. R 4,720 0 4,720 4,885

Building Services Reclassification of a current part-time maintenanceworker to full-time. Currently, this position is 30hours per week. R 20,150 0 20,150 20,555

City Clerk Candy for children who accompany their parentswhile at City Hall R 150 0 150 150

City Clerk Revenue generated for charging flat fee of $25.00for handling & processing charges for all types ofspecial events R 0 1,500 (1,500) (1,500)

City Clerk Part-time position (1,040 hours) to perform Rsecretarial duties for the City Clerk and assist theAssistant City Clerk and Permit Clerk with variousactivities. This position would be effective January1,2009. 6,256 0 6,256 12,882

City Manager's Upgrading the part-time secretary position to a full-Office time secretary position R 16,212 0 16,212 16,479

City Manager's Part-time secretary position (1040 hours annually)Office to handle additional workload. R 17,114 0 17,114 17,713

City Manager's Full-time (2,080 hours annually) SustainableOffice Community Coordinator to manage the creation

and implementation of the City's Green CommunityInitiatives. R 68,242 0 68,242 70,190

City Manager's Provide for funding for the Office Manager to attendOffice the annual LaserFiche Institute conference. R 2,500 0 2,500 2,500

R =Recurring / N =Non-Recurring

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ADDL ADDL NET TAX FY10 TAXDEPARTMENT DESCRIPTION R1N EXPENSE REVENUE IMPACT IMPACT


City Manager's Provides for funding for city staff to attend oneOffice annual conference on creating sustainable

communities as well as attend regional trainingcourses on creating sustainable communities R 3,000 0 3,000 3,000

City Manager's Funding for annual membership into theOffice organization Alliance for Innovation that is a

collaborative organization established by theInnovations Group, the International City/CountyManagement Association (ICMA), and ArizonaState University R 3,900 0 3,900 3,900

City Manager's Funding for a contracted position for Arts andOffice - Arts & Cultural Affairs Coordinator.Cultural Affairs R 12,250 0 12,250 12,250

City Manager's Funding for full-time position of Training andOffice - Workforce Development Coordinator.Personnel Recommended with start date of January 1, 2009. R 34,578 0 34,578 71,576

City Manager's Funding for the work of the interculturalOffice - competence training team that is responsible forPersonnel providing ongoing training to City employees on an

annual basis, as well as providing training to newemployees as they are hired. R 10,000 0 10,000 10,000

City Manager's Funding for a part-time Secretarial position for theOffice - Personnel Office (1,300 hours annually).Personnel Recommended with start date of January 1, 2009. R 10,749 0 10,749 22,250

City Manager's Funding for the outsourcing of the printing andOffice - Budget binding of the Adopted Budget books. R 3,000 0 3,000 3,000

City Manager's Provide funding for a part-time (1,560 hoursOffice - Public annually) Communications Assistant.Information Recommended with start date of January 1, 2009. R 33,563 0 33,563 34,738

City Manager's Provide for the City's two most widely distributedOffice - Public publications to be printed on recycled paper, whichInformation fits in with the City Council's goal to become a

Green community R 2,970 O· 2,970 3,074

City Council Funding to reactivate the City of Dubuque's SisterCity Initiative. R 5,000 0 5,000 5,000

Emergency Provide for one full-time dispatcher. This will allow RCommunications for more dispatchers available to handle call taking

and dispatching calls for all departments. 57,733 0 57,733 59,453

Emergency Provide for one full-time dispatcher. This will allow RCommunications for more dispatchers available to handle call taking

and dispatching calls for all departments. 58,918 0 58,918 60,680


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ADDL ADDL NET TAX FY10 TAXDEPARTMENT DESCRIPTION RlN EXPENSE REVENUE IMPACT IMPACT


Emergency Funding to allow the Emergency Communication RCommunications Manager to attend the State E911 board meetings

in Des Moines, IA and also the Eastern IowaSupervisory Group meetings 2,000 0 2,000 2,000

Engineering Funding for hiring a full-time worker in FY09 toDepartment initiate the consolidation of the City's utility location

services. R 51,084 0 51,084 52,572

Engineering Funding for an Engineering Technician to attend aDepartment two-day training class in Madison, Wisconsin. The

course is designed to provide a comprehensiveoverview of inspection fundamentals as well aspractical methods and techniques for commontypes of public work construction. R 1,500 0 1,500 1,500

Engineering Provide funding for the purchase of uniforms for theDepartment Engineering Department. These uniforms would

help identify a staff member to the public. R 2,500 0 2,500 2,500

Finance Additional overtime for the part-time secretary RDepartment position due to continued and expanded support for

the Finance (including Utility Billing) operations. 2,229 0 2,229 2,307

Finance Candy for children who accompany their parents RDepartment while paying bills 300 0 300 300

Housing/Comm. Fund a grant program that will provide funding toDev. local community partners who have the technical

resources to help address needs identified thru theEvery Child Every Promise initiative, but who lackfinancial resources to help fill these needs andimplement solutions. R 25,000 0 25,000 25,000

Housing/Comm. Treo Smartphone for the Senior Housing InspectorDev. to provide immediate access while out of the office

at meetings, monitoring visits and on inspections. R 600 0 600 600

Health Services Funding for a Public Health Intern to provideenhanced service to EncephalitislWest Nilesurveillance, food inspections, particularly attemporary food stands and festivals, the childhoodlead poisoning prevention program, public healthpreparedness activities, and disease outbreakinvestigation and follow-up. Interns typically serve300 hours for their field practicum. R 3,530 0 3,530 3,654

Human Rights This decision package provides for the distributionof candy to children that come into the department. R 50 0 50 50

Information This improvement package would provide internetServices for lead and senior support staff to utilize at their

home to respond to on-call issues. R 2,400 0 2,400 2,400


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ADDL ADDL NET TAX FY10 TAXDEPARTMENT DESCRIPTION RlN EXPENSE REVENUE IMPACT IMPACTRECURRING DECISION PACKAGE COSTS GENERAL FUND

Information This improvement package would provide for aServices hosted ftp site. An ftp site allows contractors and

partner agencies to exchange files with the City ata secure, central location accessed via the internet. R 4,200 0 4,200 4,200

Legal Funding to upgrade part-time secretary position toDepartment full-time that would allow City Attorney and

Assistant City Attorney to respond more timely tolegal issues. R 5,866 0 5,866 5,771

Library Funding to continue to offer ProQuest HistoricalDepartment Databases. ProQuest Historical Databases have

proven to be some of the most sought after onlineinformation that the Library has added to itscollection. R 3,200 0 3,200 3,200

Library Funding this package will help meet the demand forDepartment graphic novels for the Young Adult population

(ages 11-18) Graphic novels are a newer formatwhich has realized an overall growth in circulationof 57 percent in FY07. R 1,775 0 1,775 1,775

Library Funding this package will help meet the demand forDepartment graphic novels for Children (up to age 12). The

collection now numbers 94 and the averagecirculation per title last FY was 17. R 1,775 0 1,775 1,775

Library Funding of the audio collection for the young adultDepartment (ages 11-18) R 2,150 0 2,150 2,150

Library Funding of this request will allow the Library toDepartment publicly show movies that may not be covered

under the standard licensing agreement. R 1,000 0 1,000 1,000

Library Replacement of 5 laptop computers that wereDepartment previously donated by John Deere R 5,500 0 5,500 5,500

Park Division Provides for increasing long term seasonalemployees by an additional 1,470 hours R 15,585 0 15,585 16,130

Park Division Provides for additional funds needed to maintainthe Port of Dubuque to the level established lastfall. This provides three seasons of flowers onThird Street and annual cleaning of the twostainless steel Port of Dubuque signs R 10,000 0 10,000 10,000

Park Division Provides for contracting the mowing of Waller-Cooper, Teddy Bear, Riley, Harvest View,Cleveland, and Avon parks R 10,000 0 10,000 10,000


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Police This improvement package adds 4 new officerDepartment positions in FY 2009 as part of the five-year Sworn

Officer Plan. Positions would start on September 1and December 29, 2008 in conjunction with theIowa Law Enforcement Academy session. R 177,334 0 177,334 300,235

Police Increase Administrative Clerk Typist part-timeDepartment hours from 20 to 30 hours per week R 9,666 0 9,666 9,666

Police Covert outdoor surveillance system that wouldDepartment allow real time monitoring through the internet of

areas of concern for the public safety. R 1,500 1,500 1,500

Public This decision package is the first additional positionWorks/Port of of two that will be needed to add another snowplowDbq Maint./Snow route in response to land that will be annexed over& Ice Control the next several years. This decision package

provides funding for a full-time MaintenanceWorker position at pay grade GD-06. TheMaintenance Worker will be assigned to the Port ofDubuque, Washington Neighborhood, OrangePark, Locust Street Connector, City Hall parking lotand Historic Federal Building and would work forthe Park Division approximately seven months(April through October) and the Public WorksDepartment for snow removal for approximatelyfive months (November through March). R 42,079 0 42,079 43,133

Public Funding to allow the Street/Sewer MaintenanceWorks/Streets Supervisor the opportunity to attend the American

Public Works Association's North American SnowConference, in Des Moines Iowa, April 26 - 292009. R 1,100 0 1,100 1,100

Recreation Funding to increase the swimming pool laborerDivision hours from 20 to 30 per week in order to have more

time to clean/disinfect locker rooms, rest rooms,pool decks, vacuuming pool tanks and maintaininglandscape and turf areas at the facilities. R 2,194 0 2,194 2,271

Recreation Funding for additional site supervision of the After-Division School Sports program by employing a supervisor

that completes site visits to the twelve (12)elementary schools that are hosting the program. R 1,472 0 1,472 1,524

Recreation Funding to provide the Bunker Hill Golf Course itsDivision own internet web page to assist marketing efforts

and to allow for tee time reservations via theinternet. R 1,000 0 1,000 1,000

R =Recurring I N =Non-Recurring

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Recreation Provide the staffing to conduct physical activities,Division crafts and games for approximately 35 kindergarten

through third grade students five days per week,while St. Mark's provides academic assistance. R 11,097 0 11,097 11,485

Transit Division Funding to increase the total hours of the 18 part-time mini-bus operators from 19,944 hours annuallyto 20,970 hours annually (+.49 FTE) R 17,891 0 17,891 18,517

Transit Division Funding to support ITN America/Dubuque whichwill offer alternative transportation to seniors in andaround Dubuque, Iowa R 62,500 0 62,500 62,500

Transit Division Replace one part-time with one full-time mini-busoperators R 26,570 0 26,570 32,867

TOTAL GENERAL FUND RECURRING PACKAGES 877,652 1,500 876,152 1,072,956


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NON-RECURRING DECISION PACKAGE COSTS GENERAL FUND

Airport This decision package would provide for theDepartment installation of a catwalk on top of the existing fuel

farm tanks. The catwalk would be constructed perOSHA standards and would allow staff to safelyconduct the required daily inspections of aviationand motor gas fuel farms. N 15,000 0 15,000

Airport This decision package would provide funding toDepartment upgrade TOTAL FBO which is the current software

used by the FBO to invoice all Airport accounts forfuel purchases, building and land rentals, monthlyhanger rentals, etc. N 14,000 0 14,000

Airport This decision package would replace theDepartment refractometer that is used by Aircraft Rescue Fire

Fighting Staff to verify that the Aquious FilmForming Foam (AFFF) is at the acceptableconcentration levels according to Federal AviationAdministration (FAA) standards. N 1,300 0 1,300

City Clerk's Funding for two updated versions of Adobe NOffice Acrobat. This software would be utilized for claim

forms, special event booklets and Council 600 0 600

City Manager's Provides for a computer and workstation for the full-Office time (2,080 hours annually) Sustainable

Community Coordinator to manage the creationand implementation of the City's Green CommunityInitiatives. N 5,000 0 5,000

City Manager's Provides for a computer for the part-time (1,040Office hours annually) secretary to handle additional

workload in the City Manager's office. N 2,500 0 2,500

City Manager's Funding for the purchase of additional All-AmericaOffice City promotional materials N 3,000 0 3,000

City Manager's Workstation/partition, laptop computer, andOffice - telephone equipment for an full-time position ofPersonnel Training and Workforce Development Coordinator N 9,562 0 9,562

City Manager's Workstation/partition, laptop computer, andOffice - telephone equipment for an part-time position ofPersonnel Secretary for Personnel Office N 7,112 0 7,112

City Manager's Purchase of new metal file cabinets and shelving inOffice - the Personnel Assistant's officePersonnel N 1,901 0 1,901

City Manager's Workstation and computer for an part-timeOffice - Public Communications AssistantInformation N 5,000 0 5,000


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Emergency Funding to update and replace all furniture in theCommunications Communication Manager's office. N 5,892 0 5,892

Emergency Funding to allow the Emergency Communication NCommunications Manager to attend the State E911 board meetings

in Des Moines, IA and also the Eastern IowaSupervisory Group meetings 2,000 0 2,000

Emergency Funding for a high speed outbound notificationManagement system through Emergency Communications

Network. The subscription costs would be splitwith Dubuque County. N 26,560 10,624 15,936

Engineering Funding to provide for two handheld GPS units toDepartment be used for sidewalk inspection and traffic sign

inventory. N 7,500 0 7,500

Engineering Notebook computer, GeoXH GPS unit andDepartment automobile for full-time worker in FY09 to initiate

the consolidation of the City's utility locationservices. N 21,700 21,700

Engineering Funding to purchase of heavy duty shelving unitsDepartment for the storage of the Engineering Departments

records that are currently located in the basementof the Historic Federal Building. N 4,350 0 4,350

Engineering Funding to allow engineering staff to attend theDepartment 2008 ESRI Survey and Engineering GIS Training to

be held August 2-5, 2008 and the 2008 ESRIInternational User Conference in San Diego, CA, tobe held August 4-8, 2008. N 3,500 0 3,500

Engineering Funding to allow engineering staff to attend theDepartment MAGIC (Mid American GIS Consortium) 2008

Symposium in Kansas City, MO, to be held April 20-24,2008. N 1,400 0 1,400

Fire Department This improvement package will redistribute and addrescue equipment over the next two fiscal yearsand provide it on engine companies strategicallypositioned in the city for more efficient responses. N 25,000 0 25,000

Fire Department This improvement package will provide for thesharing of equipment, training and license forCandidate Physical Ability Testing (CPAT). N 35,000 0 35,000

Fire Department This improvement package will provide for KnoxBox Master Key Retention System in FireDepartment vehicles. N 12,000 0 12,000

Fire Department This improvement package will provide funding for7 manifold appliances for engine companies. N 6,300 0 6,300


-86-

ADDL ADDL NET TAX FY10 TAXDEPARTMENT DESCRIPTION R1N EXPENSE REVENUE IMPACT IMPACT


Fire Department This decision package would allow for thepurchase of 4 portable radios for the Fire N 15,200 0 15,200

Health Services Funding to attend International Making CitiesLivable Conference (or other appropriateconference/training) to further knowledge of GreenCommunities and principles N 2,613 0 2,613

Health Services Funding to upgrade the current Pentamationsoftware or purchase new software for improvedanimal license issuance and enforcement ofdelinquent licenses N 4,000 0 4,000

Health Services Provides for new office furniture for theEnvironmental Sanitarian Assistant N 3,000 0 3,000

Health Services Funding for bicycle, helmet and accessories forinspection staff for downtown, north end, andriverfront areas. This would decrease auto fuel andmaintenance costs. N 1,075 0 1,075

Housing/Comm. Treo Smartphone for the Senior Housing InspectorDev. to provide immediate access while out of the office

at meetings, monitoring visits and on inspections. N 900 0 900

Human Rights Funding to mail 3,000 postcards to businesses andaccessible parking permit holders to raiseawareness of the proper use of accessible parking. N 1,135 0 1,135

Human Rights This decision package would allow the HumanRights Department to contract with a graphicsdesigner to re-create our brochures and postersand print an initial batch of new materials. N 3,093 0 3,093

Human Rights Funding for speaker's bureau with volunteerspeakers discussing their experiences as gay orlesbian people and family members living inDubuque. N 487 0 487

Human Rights Funding publication that outlines services to thecommunity that the Dubuque Human RightsCommission and the Human Rights office provide,including but not limited to speakers, educationaloutreach, and instructions for reporting possibleclaims of discrimination to the office of HumanRights. The Commission would like to create thepublication and have it translated into Spanish andMarshallese. N 650 0 650


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Human Rights Decision package to provide travel funds to sendone human rights commissioner to Des Moines ontwo occasions over the coming year as a liaison tothe Iowa Commission on the Status of AfricanAmericans (ICSAA). N 500 0 500

Information This improvement package would provide forServices replacement of the current,lntrusion Detection

appliance. Support ceased unexpectedly for theproduct in FY 2007. The current trend is to movetoward a more robust and proactive solution fordetecting and preventing network intrusion. N 30,000 0 30,000

Information This improvement package would provide for 3Services additional Windows 2003 licenses. This would

make all servers deployed correctly licensed. N 2,700 0 2,700

Information This improvement package would provide forServices purchase of two new servers to support the

applications of Insight Manager and AssetManagement. Insight manager monitors devicefailures and status changes and sends an e-mail tostaff of the notification of issues. N 8,000 0 8,000

Information This improvement package offers software calledServices an Engineer's Toolset. It is designed to deliver

network management, monitoring, andtroubleshooting tools to easily and effectivelymanage the City's network resources. N 1,390 0 1,390

Information This improvement package provides software toServices give more control over IT power consumption of

devices deployed throughout the organization.Moving PCs into lower power states when no useris present saves organizations an average of $20per PC per year and significantly reducesgreenhouse gas emissions. N 8,750 0 8,750

Information This improvement package would provide fundingServices for a device that is a switch which provides remote

management of multiple systems via network orinternet. N 9,600 0 9,600

Information This improvement package would provide forServices purchase of Microsoft Visual Studio. Microsoft

Visual Studio is a complete set of softwaredevelopment tools for building ASP.NET Webapplications, XML Web services, desktopapplications, and mobile applications. N 1,086 0 1,086

Information This improvement package would provide forServices purchase of an air purifier for the office. N 250 0 250


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Library Funding for an additional vacuum cleaner will allowDepartment for one machine to be located on each floor of the

Library to evenly manage janitorial duties over the54,000 sq. ft. facility without moving equipment. N 587 0 587

Park Division Provides for contracting tree and brush removalfrom ditches. Several streets have ditches wherevolunteer trees and' brush have grown in and ourtree crew is called to clear the area N 10,000 0 10,000

Park Division Provides for purchase of three augers to helpmaintain the Port of Dubuque to the levelestablished last fall. N 1,500 0 1,500

Police Uniforms, police academy, weapons and relatedDepartment expenses for 4 new officer positions in FY 2009 as

part of the five-year Sworn Officer Plan. N 26,844 0 26,844

Police Training of a police officer or Corporal as aDepartment polygraph examiner. N 13,000 13,000

Police 3 Covert outdoor surveillance systems that wouldDepartment allow real time monitoring through the internet of

areas of concern for the public safety. N 23,450 23,450

Public Funding to purchase pickup truck for aWorks/Port of Maintenance Worker position that is beingDbq Maint.lSnow requested& Ice Control N 20,000 0 20,000

Recreation Funding to provide the Bunker Hill Golf Course itsDivision own internet web page to assist marketing efforts

and to allow for tee time reservations via theinternet N 2,000 0 2,000

Transit Division Funding to allow security cameras and audiosystems to be installed on each fixed route bus inresponse to the urgent need for customer andoperator safety N 16,000 0 16,000

TOTAL GENERAL FUND NON-RECURRING PACKAGES 423,987 10,624 413,363

ITOTAL RECURRING AND NON-RECURRING TAX SUPPORTED 1,301,639 12,124 1,289,515 1,072,956


-89-

FISCAL YEAR 2009 BUDGETSUMMARY OF ADOPTED DECISION (IMPROVEMENT) PACKAGES FOR

NON-PROPERTY TAX FUNDSADDL ADDL NET

DEPT DESCRIPTION RlN EXPENSE REVENUE IMPACT

ROAD USE TAX FUND (RUTF)Public Funding to allow five street maintenance foremenWorks/Streets the opportunity to attend the American PublicRUTF Works Association's North American Snow

Conference in Des Moines Iowa, April 26 - 292009. R 4,250 0 4,250

Public Provide additional funds ($6,000) to purchase theWorks/Streets replacement unit without any trade-in and toRUTF increase the fuel and equipment maintenance

budget ($2,000) in the snow and ice controlactivity necessary for the operation andmaintenance of a second skid steer loadermachine. N 6,000 0 6,000

R 500 0 500

R 1,500 0 1,500

Public This decision package is the first additionalWorks/Streets position of two that will be needed to add anotherRUTF snowplow route in response to land that will be

annexed over the next several years. Thisdecision package provides funding for a full-timeMaintenance Worker position at pay grade GD-06. The Maintenance Worker will be assigned tothe Port of Dubuque, Washington Neighborhood,Orange Park, Locust Street Connector, City Hallparking lot and Historic Federal Building andwould work for the Park Division seven months(April through October) and the Public WorksDepartment for snow removal for five months(November through March). R 25,403 0 25,403

Engineering Funding to provide network training classes forRUTF traffic engineering and traffic tech positions. R 2,500 0 2,500

Engineering Funding to provide for a spiral binding system thatRUTF will be used to secure plans and specifications

along with other documents generated by the Cityof Dubuque. N 2,500 0 2,500

Subtotal Road Use Tax 42,653 0 42,653

DBQ INDUSTRIAL CENTER WEST TIFEconomic Outside consultant to help establish and maintainDevelopment wetland and prairie areas at Dubuque Industrial

Center West R 10,000 0 10,000

Subtotal DICW TIF 10,000 0 10,000

R = Recurring / N = Non-Recurring

-90-




DMASWAPublic Funds to continue the retention of the DMASWA'sWorks/DMASWA 2000 AI Jon 91 K trash compactor R 24,900 0 24,900

Subtotal DMASWA 24,900 0 24,900

CDBG FUNDHousing/Comm. Treo Smartphone for the CommunityDev. Development Specialist to provide immediate

access while out of the office at meetings,monitoring visits and on inspections. N 900 0 900

R 600 0 600

Subtotal CDBG Fund 1,500 0 1,500

CABLE TV FUNDCable TV Division Provides Web-Hosting Service for City Channel 8

through the company Granicus N 17,500 0 17,500

R 15,600 0 15,600

Cable TV Division Funding for I-Net that allows connecting via fiberoptic cable and therefore transmit video, voice,and data at very high speeds. R 2,500 0 2,500

Cable TV Division Funding to analyze Mediacom's reporting andpayment of its franchise fees for the calendaryears 2006 and 2007. N 20,000 20,000 0

Subtotal Cable TV Funds 55,600 20,000 35,600

ENTERPRISE FUNDS

Parking FundParking Division Funding for a full-time Parking System Technician

to provide the necessary backup and support forthe equipment and software programs running thesystems. This position would start January 1,2009. R 27,325 0 27,325

Parking Division This decision package requests a $5.00 monthlyfee increase to all contract parking in both theparking ramps and in the surface lots. R 0 123,960 (123,960)

Parking Division This improvement package recommendsincreasing the cost of the first hour of use in theparking ramps from $.50 to $1.00. All hours afterthe first hour would remain at $.50 per hour. R 0 25,859 (25,859)


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Parking Division This improvement package recommends anincrease in the quarterly parking permit feeallowed by ordinance in the downtown meterdistrict. The fee would increase from $37.50 perquarter to $50.00 per quarter in order to becomparable with other parking fees while stillbeing considered a residential only permit. R 0 12,800 (12,800)

Subtotal Parking Fund 27,325 162,619 (135,294)

Sewer FundPublic Funding for the purchase of an off road, trackedWorks/Sanitary sewer cleaning machine. Due to the terrain in theSewer Maint Dubuque, we have many miles of sewers that are

located under off road easements and are notaccessible with standard truck-mounted sewercleaning equipment. N 38,000 0 38,000

Subtotal Sewer Fund 38,000 0 .38,000

Solid Waste FundPublic Funding to continue the two-year food scrapWorks/Solid collection pilot project-and make it a standardWaste subscription option in the Yard Waste Collection

Activity R 839 2,100 (1,261)

Public Funding to purchase 580 tipper carts forWorks/Solid Washington Neighborhood pilot refuse collectionWaste program to improve the sanitation and aesthetics

of the alleys in the Washington neighborhood. R (12,030) 12,030

N 24,280 24,280

Subtotal Solid Waste Fund 25,119 (9,930) 35,049

SERVICE FUNDPublic Funding for the purchase and use of aWorks/Garage microprocessor-controlled, tire spin balancerService machine N 4,500 0 4,500

Subtotal Service Fund 4,500 0 4,500

TOTAL NON-PROPERTY TAX FUND PACKAGES 229,597 172,689 56,908

ITOTAL IMPROVEMENT PACKAGES ALL FUNDS 1,531,236 184,813 1,346,423

R = Recurring I N = Non-Recurring

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FULL-TIME EQUIVALENT (FTE) PERSONNEL CHANGES IN ADOPTED FY 2009 BUDGET

The Fiscal Year 2009 budget increases the full-time personnel complement by 17.67 FTE, increases the part-time equivalents by1.64 FTE and increases the Seasonal by 0.14 FTE.

The changes can be summarized as follows:EXPLANATION OF INCREASE

DEPARTMENT POSITION FULL-TIME PART-TIME SEASONAL (DECREASE)

Airport Line Service Worker 0.25 Additional 10 hours per week

Building Safety Custodian I 0.22 Increase Custodian I hours by 459Maint Worker - Federal Bldg 1.00 (0.75) Part-time position to full-time

City Clerk Permit Clerk 0.25 JAdd part-time Permit Clerk for 20 hours perweek and reduce Intern by 10 hours per

Intern (0.13) week effective January 1, 2009

City Manager Management Intern (0.20) Intern changed from 4 to 3 days per week

Secretary - City Manager Office 1.00 (0.75) Part-time position to full-time

Secretary - City Manager Office 0.50 Add part-time position

Sustainable Community Coord 1.00 Add full-time

Training & Wkfce Develop Coord 0.50 Add full-time effective January 1,2009

Add part-time for 25 hrs per week effectiveSecretary - Personnel 0.31 January 1, 2009

Communications Assistant 0.75 Add part-time for 30 hrs per week

EmergencyCommunications Public Safety Dispatcher 2.00 Add 2 - full-time Dispatchers

Engineering Traffic Engineering Assistant (1.00)Replace Traffic Engineering Assistant and

Engineering Assistant II (1.00)Engineering Assistant I & II with Engineering

Engineering Technician 4.00Technicians

Engineering Assistant I (2.00)

Utility Technician 1.00 Additional full-time position

Finance Dept Payroll Specialist 0.67 JAccount Clerk salary upgraded to PayrollAccount Clerk I (0.67) SpecialistSecretary 0.05 Additional 2 hours per week

Health Public Health Intern 0.14 Intern for 300 hours per year

Additional full-time position to decrease yearsHousing Housing Inspector 1.00 between inspections

Americorp 0.75 New activity funded through grantPosition eliminated, handled by Lead-Paint

Operation Paintbrush Rep (0.34) Inspectors

Legal Secretary 1.00 (0.75) Part-time Secretary position to full-timeLegal Intern (0.28) Intern reduced to fund full-time Secretary

Increase Laborer hours to reflect level ofPark Division Laborer 0.77 (0.01 ) service required

Parking Parking System Technician 0.50 Add full-time effective Janauary 1, 2009

Increased Business Education Student hoursPolice Business Education Student 0.19 by 397

Police Lieutenant (1.00) l Net increase due to retirements and 5 year

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DEPARTMENT POSITIONPolice Patrol OfficerClerk Typist

EXPLANATION OF INCREASEFULL-TIME PART-TIME SEASONAL (DECREASE)

8.67 ]staffing plan approved by City Council0.25 Increase Secretary hours by 10 per week

Public Works

RecreationDivision

Transit

Maintenance Worker

Laborer

Recreation Leader

Concession Worker IILaborer - RecRecreation Prog AssistRecreation Field SupervisorRecreation Leader

Transportation Clerk

Bus Operators

1.00

(1.00)

1.00

0.03

(0.04)

Additional full-time position

Increase Laborer hours by 60 to reflect levelof service requiredRecreation Leader hours decreased by 120

(0.06) to reflect change in programmingConcession Worker II hours increased by

0.06 120 to reflect increased business0.06 Increase laborer pool hrs from 20 to 30 per wk0.03 Add'i supervision for After-School Sports Progr

~:~~ JAffer-SChOOl Program at Fulton School

Reflects Transportation Clerk beingcontracted from First TransitMove part-time to full-time and decreasehours for 18 Bus operators

Water Pollution Lab Technician IILab Technician I

TOTAL FTE CHANGES

TOTAL F.T.E.s FOR FY 2009

1.00(1.00)

17.67

532.67

1.64

73.20

0.14

51.60

JLab Technician I salary upgraded to LabTechnician II

Total increased FTE from FY 200819.45

Total FTE for FY 2009657.47

-95-

BUDGET

OVERVIEWS

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CITY OF DUBUQUEFISCAL YEAR 2009 ADOPTED BUDGET

FACT SHEET

Total BudgetOperating BudgetCapital BudgetCity Tax Asking

City Tax RateTaxable ValuationTIF Increment ValuationTax Rate Change

$ 142,883,177$ 83,207,016$ 59,676,161$ 18,955,845

$9.9690 per $1,000$1,878,770,648$148,458,171$-.3478

22.32°A> more than FY 20085.31°A> more than FY 2008

57.86°A> more than FY 20084.28°A> more than FY 2008

3.37°A> less than FY 20086.63°A> more than FY 2008

10.15°A> more than FY 2008

Impact on Property Owners (City Taxes Only)

Residential = +2.76°A>

Adopted Fee Adjustments

Commercial = -3.63°A> Industrial = -3.37°A>

Sewer

Water

Stormwater

Refuse

Parking

Recreation

Building Services

Fire

Housing

9°A> rate increase effective March 13, 2008

9°A> rate increase effective July 1, 2008

Stormwater monthly utility rate increases to $4.00 from $3.25 per monthper Standard Family Unit (SFU) equivalent effective July 1, 2008

Monthly rate from $9.89 to $10.35 effective July 1, 2008

$5 monthly fee increase to all contract parking in both the parkingramps and in the surface lots. Increase in the rates in the parking rampsfor the cost of the first hour of use from $.50 to $1.00. Increase in thequarterly parking permit fee allowed by ordinance in the downtownmeter district from $37.50 per quarter to $50.00 per quarter.

Golf fee increases in the Golf Maintenance activity are: Weekend 9hole, senior citizen and weekday 9 hole (+.25); League rate (+$.50);Individual passes (+$10.00); Couples and family passes (+$15.00);Junior passes (+$5.00).

Adult Athletics activity fee increases are: +$10 per team for basketball,and softball; $5 per team for softball league &winter volleyball; and +$1for softball & basketball tournaments.

15°A> rate increase to all permits effective March 13, 2008.

Ambulance fees increased. +$100 for BLS and ALS; +$50 for ALS onscene resident & non-resident; +$15 for oxygen; +$2 for mileage; +$25for spinal immobilization and nitrous oxide; +$20 for CPAP; and $10 foradditional personnel.

Per-unit and per-dwelling rental license fee from $10 to $11.

Positions

All Funds

Full-Time Equivalent Chgs.

+19.45

Full-Time Equivalent

657.47*

* Included Full Time employees (532.92), Part Time employees (72.95), and Seasonal (51.60)

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SUMMARY OF TOTAL REVENUE AND EXPENDITURES- ALL FUNDS

Revenues/SourcesTaxesLicenses and PermitsUse of Money and PropertyIntergovernmentalCharges of ServicesSpecial AssessmentsMiscellaneousSubotal RevenuesOther Financing Sources:Proceeds from BondsTransfers InBeginning Fund BalanceTotal Available Resources

Expenditures/UsesPublic SafetyPublic WorksHealth and Social ServicesCulture and RecreationCommunity and Economic DevelopmentGeneral GovernmentBusiness TypeDebt ServiceCapital Improvement ProjectsSubtotal ExpendituresOther Financing Uses:Transfers OutEnding Fund BalanceTotal Uses and Fund Balance

AdoptedFY09

$ 34,788,2363,516,120

12,985,80619,888,36325,604,124

325,0006,224,492

103,332,141

25,118,19739,076,32542,342,368

$ 209,869,031

$ 21,203,43610,861,567

819,5728,562,8089,340,3565,876,609

19,334,9687,207,700

59,676,161142,883,177

39,076,32527,909,529

$ 209,869,031

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REVENUE HIGHLIGHTS

REVENUE PROJECTIONS

The revenue projection process starts with 5 year projections calculated on all tax levied funds(General, Transit, Debt, Tort, and Trust &Agency). Prior year's actuals and current year-to-dateamounts are used to project both the current year and next four year's revenues. Informationreceived from the State, County, and Iowa League of Municipalities is utilized to project recenttrends and anticipated amounts. The City Manager and the Budget Director review estimates,with input from the Personnel Manager and Finance Director, to make informed judgments onall revenues city wide. The Budget and Fiscal Policy Guidelines are recommended to CityCouncil for adoption.

The Departments then submit their estimates and the Budget Director review all detail,discusses with Departments, makes appropriate adjustments and prepares the Budget FinancialSummary for their Department. Budget Hearings begin with the City Manager, Assistant CityManager, Budget Director, and each Department. At the Hearings, reviews are completed ofDepartment revenues, expenses, and ending fund balances or property tax support change todetermine if fees and charges need to be adjusted. Many funds have a restricted or a minimumfund balance required for cash flow or other purposes. Fund balances above the restrictedamounts are used to fund nonrecurring expenses.

WHERE THE MONEY COMES FROMFY 2009 ADOPTED TOTAL BUDGET

Other8.4°~

Cash Balances0.7°~

Operating Receipts16.3°~

G.O. Bonds12.4°~

Utilities14.90/0

Federal Funds8.0%

State Funds6.00/0

Local Taxes33.2°~

Total Adopted Budget $142,883,177

*Excludes Transfers

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The major resource assumptions used in preparing the Fiscal Year 2009 adopted budgetinclude the following: .

a. Unencumbered funds or cash balances of $200,000 will be available in FY 2009and each succeeding year to support the operating budget.

b. Sales tax funds are set by resolution to be used 50 percent in the General Fund forproperty tax relief. Sales tax projections for FY 2009 are projected to increase 3.0percent over FY 2008 budgeted receipts, and then increase at an annual rate of 2.7percent per year.

c. Hotel/motel tax receipts are projected to increase 3.0 percent over FY 2008 budget,and then increase at an annual rate of 3 percent per year.

d. State Transit operating assistance is anticipated to remain unchanged from FY2008 budget. Federal Transportation Administration (FTA) is anticipated to increase9% from FY 2008 budget.

e. Miscellaneous revenue, excluding state shared revenues, has been estimated at 2percent growth per year over budgeted FY 2008.

f. Gaming revenues generated have been estimated based on the impact of theDiamond Jo's anticipated expansion beginning FY 2009 (11/1/08), which includes adecrease to the DGP&C gaming market of 20.9 percent. This would impact theCity's five year capital program by a reduction of $13.5 million in distributionpayments and $2.4 million in lease payments for a total reduction to the CIP of$15.9 million. The reduction of the lease payment over the next five years wouldimpact the operating budget by $5.5 million.

In addition, the $.50 per patron tax received from the Diamond Jo is anticipated toincrease 71 percent ($145,000) in FY 2009 and then 2.5 percent in FY 2010 andbeyond. The riverboat related tax on bets has also been increased 71 percent($178,481) in FY 2009 and then 2.5 percent in FY 2010 and beyond to reflect theshift in the market share to the Diamond Jo.

g. Gaming revenues from taxes and the DRA lease (not distributions) changed fromthe FY 2008 split of 70% / 300/0 between operating and capital budgets to 76% /240/0 in FY 2009. The operating portion of the split now includes the debt servicerequired on the 2002 general obligation bonds for the America's River Project thatwas previously considered as part of the capital portion of the DRA lease. Debtobligations are considered a continuing annual expense and are more accuratelyreflected as part of the operating portion of the DRA lease.

The Diamond Jo Patio lease ($25,000) and the Diamond Jo parking privileges($475,000 beginning in FY 2009 in connection with the expansion of the DiamondJo Casino) have not been included in the split with gaming revenues from taxes andlease which is a change from the prior year. This revenue is allocated to theoperating budget.

h. The residential rollback factor will decrease from 45.560 percent to 44.080 percentor a 1.48 percent reduction for FY 2009. The rollback has been estimated toincrease of 4°J'c> each year from Fiscal Years 2010 thru 2013 and a 1O-year averagefor equalization orders was used for Fiscal Years 2010 and beyond.

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i. FY 2009 reflects a 12.03% increase in residential assessed value for the averagehomeowner due to a voluntary revaluation. This results in an increased taxablevaluation for the average homeowner which increases the City's tax base andallows the City to collect the same amount of property tax revenue at a lower taxrate. Assessed valuations were increased 2 percent per year beyond FY 2009.

j. Gas and electric franchise fees have been projected to increase 4 percent over FY07actual collections based on three year's trend data. In FY 2010 the franchise fee hasbeen projected to increase from a 2% to a 3% fee due to the City anticipating apositive outcome of the franchise fee litigation or a legislative change during FY2009. Then the franchise fee increases at an annual rate of 2.5 percent per yearfrom FY 2010 thru FY 2013. The City is currently undergoing a franchise fee study.These guidelines assume the 2% franchise fee will continue inFY 2009 and increaseto 3% in FY 2010.

k. For purposes of budget projections only, it is assumed that City property taxes willcontinue to increase at a rate necessary to meet additional requirements overresources beyond FY 2009, with the gaming revenue (from taxes and the DRAlease) split changing to 76% operating budget and 24% capital budget based onnote g above.

I. FY 2009 reflects the first year that payment in lieu of taxes is charged to the Waterand Water Pollution Control funds for Police and Fire Protection. In FY 2009, theWater Pollution Control fund is charged 0.43% of building value and the Water fundis charged 0.62% of building value for payment in lieu of taxes for Police and FireProtection. This revenue is reflected in the General Fund and is used for generalproperty tax relief.

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REVENUE CATEGORY EXPLANATIONS

PROPERTY TAXESAll property taxes collected for the City are levied on the assessed valuation of real andpersonal property as determined by the City Assessor. For Fiscal Year 2009, the totaltax collection of $18,955,845 is a 4.28% increase over FY 2008. The total tax collectionincludes $7,214 for agricultural land. The overall levy is made up of five parts asdescribed below.

TAX RATE/$1,OOO VALUATION

GENERAL LEVY HISTORY

FY FY FY FY FY03/04 04/05 05/06 06/07 07/08

The General Levy for the general fund islimited' by the State of Iowa to $8.10 per$1,000 of assessed valuation in any taxyear, except for specific levies authorizedoutside the limit. The City of Dubuquegeneral levy for FY 08/09 is just $5.256,which is up from $4.768 the year before.The General Levy is certified with theState of Iowa at $8.10 by moving eligibleEmployee Trust &Agency expenses(allowable in the Trust &Agency Levy)into the General Levy. The State of Iowarequires this shift to maximize the GeneralLevy first. Also, 500/0 of the one cent local

option sales tax and 300/0 of the gaming revenues (taxes and lease) is applied forproperty tax relief which has created a savings in the total City tax rate of $4.19/$1,000valuation.

$6

$5

$4

$3

$2

$1

$0

TAX RATEI$1,OOO VALUATION

TRANSIT LEVY HISTORY

FY FY FY FY FY04/05 05/06 06/07 07/08 08/09

$0.6

$0.5

$0.4

$0.3

$0.2

$0.1

$0.0

Outside of the General Fund levy, aTransit Levy can be used without thevote of the electors to fund the operationsof a municipal transit system. This levymay not exceed 95 cents/$1 ,000valuation. The levy is collected in theGeneral Fund, and then transferred to theTransit Fund. The FY 08/09 levy of 66.7cents will generate $1,253,638 which is a170/0 increase over FY 07/08. This is aresult of ongoing increases in busmaintenance and fuel costs, which wereminimized by contracting with a privatemanagement firm, service modificationsand a fare increase in FY 2007. Also, implementation of elderly/disabled/student 1.0.cards will enhance revenue collection.

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TRUST & AGENCY LEVY HISTORY

TAX RATEI$1 ,000 VALUATION

FY FY FY FY FY04/05 05/06 06/07 07/08 08/09

$1

$3

$2

$4

$5

The Trust and Agency Levy isavailable for payroll benefit costs (asdefined by the City FinanceCommittee) including Retirement(IPERS), Municipal Fire and PoliceRetirement (MFPRSI), PolicePensions, Social Security/Medicare,Police and Fire medical costs, HealthInsurance, Worker's Compensation,Life Insurance, and Unemployment.The total payroll benefit costsallowable in this levy are $7.4M. Thetrust and agency levy has decreasedin FY 09 as a result of the MunicipalFire and Police Retirement System of

Iowa decreasing the required contribution from 25.48% in FY 07/08 down to 18.750/0 inthe FY 08/09 budget. Because of this, the City's obligation decreased almost $607,000in total with those changes.

TAX RATE/$1,000 VALUATION

FY FY FY FY FY04/05 05/06 06/07 07/08 08/09

TORT LIABILITY LEVY HISTORY

$0. 05 ~.=~-==-=r---=~----===--r--===-r'

$0.10

$0.15

$0.25

$0.20

Outside of the General Fund levy, a Tort Liability Levy can be used without the vote ofthe electors to fund the cost of generalliability insurance to the total amountnecessary. The levy is collected in theTort Liability fund and then transferredinto the General Fund to pay generalliability insuran'ce expense. The FY 08/09levy of .09 cents generates $163,180. TheCity is a member of the Iowa CommunityAssurance Pool (ICAP) which is a localgovernment risk-sharing pool in the Stateof Iowa. The tort liability levy requestchanges based on risk adjustmentsreceived from ICAP.

DEBT SERVICE LEVY HISTORY

$0.5

$0.4

$0.3

$0.2

$0.1

$0.0 ~=~-==-r--==-~==-r--==--{

FY FY FY FY FY04/05 05/06 06/07 07/08 08/09

The final portion of the levy is for DebtService. This levy is restricted to GeneralObligation (GO) bond debt and judgments.The City of Dubuque currently has no debtservice levy abated GO bond debt. All GObond debt the City currently has outstandingis abated with other revenue streams (i.e.,utility fees) since the last property tax abatedissue was paid off in FY 04/05.

TAX RATEI$1 ,000 VALUATION

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OTHER TAXES

Local Option Sales Tax (LOST)Beginning April 1, 1988, an additional 1% local option s~les tax is applied to all goodsand services delivered within the City of Dubuque, to which the State of Iowa sales taxalready applies. This was approved by the voters in February of 1988. Of the totalreceived, 500/0 of the funds are marked for property tax relief; 20% for City facilitiesmaintenance (upkeep of City-owned property, transit equipment, riverfront and wetlanddevelopment, and economic development); and 30% for special assessment relief(street special assessments and the maintenance and repair of streets). Annually theState sends the City an estimate of the amount of local option sales tax it will receivemonthly for the year. The amount is 95% of the estimated collection and then inNovember, the City will receive an adjustment to actual for the prior year. This estimatealong with actual receipt and sales growth trends, are used to budget. The budget forFY 08/09 was increased 3.00/0 which reflects sales growth and the addition of a few

retailers.

Impact of Local Option Sales Tax on City'sShare of Property Tax Paid by the Average

Homeowner

$750$700$650$600$550$500$450

2005 2006" 2007" 2008" 2009*

CityShare of Property tax paid by the avg homeownerwith LOST

o City Share of Property tax paid by the avg homeowner without LOST

In 2009 approximately$4,195,986 will be generatedfor property tax relief. Thistranslates into a reduction ofthe City share of property taxpaid by the AverageHomeowner of $117.50. Thischart illustrates the amount thetotal levy would have to be ifthe Local Option Sales Taxhad not been approved.

Hotel/Motel TaxBeginning in November of 1991, a referendum was passed to increase hotel/motel taxfrom 5% to 7% (limit). This tax is levied upon the occupancy of any room furnished by ahotel/motel in the City. By Resolution, 50% of the hotel/motel tax is to be used forpromotion and encouragement of tourism and convention business. City Council'spolicy is to provide 50% of the past 4 quarters actual receipts to the Convention &Visitors Bureau (CVB) in the next fiscal years budget less a $35,000 CVB loan paybackthrough FY 2014. The remaining 50% goes into the General Fund for property taxrelief. Additional commitments include, 500/0 of actual hotel/motel tax paid by the GrandHarbor Hotel and Water Park be returned to them until May 1, 2013.

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Hotel/motel tax has increased gradually over the years until FY 03/04, when a 35%increase was realized. This was due to the addition of several new hotel/motels inDubuque. FY 08/09 is budgeted with an increase of 3.0% over FY 07/08, which reflectsthe actual trend.

Other TaxesOther taxes include tax on agricultural land (state levy limit is $3.00375), militaryservice, county monies & credits, gaming taxes (Greyhound Park and Casino paramutual and slot machine tax and Diamond Jo riverboat tax on bets), mobile home tax,and tax increment property tax revenues.

LICENSES AND PERMITSFees from licenses include business, beer, liquor, cigarette, dog, cat, bicycle, housing,and other miscellaneous. Fees from permits include building, electrical, mechanical,plumbing, refuse hauling, excavation, subdivision inspection, swimming pool inspection,animal impoundment, and other miscellaneous.

Also included are cable TV franchise fees (5%) and utility franchise fees (2 % gas and2% electric). Concern was expressed in the prior year budget about possibly loosingsome of the City's franchise fees due to litigation that the franchise fee was more thanthe costs to operate the utilities. The City of Dubuque is undergoing a study bySpringsted Consulting, which preliminary results show that the 2% will be justified andmore. The Fiscal Year 2009 projection for Cable Franchise Fees is $625,000. TheUtility Franchise Fees FY 2009 projection is $1,550,216, all for property tax relief. Gasand electric franchise fees have been projected to increase 4.0 percent over FY08collections based on four year's trend data.

USE OF MONEY AND PROPERTYThis category includes interest and investment earnings collected, rent received fromCity owned property, and lease revenue. The gaming related leases generate the mostrevenue. In 1984, the citizen's of Dubuque approved a referendum allowing dog racing.In 1987, this expanded to include riverboat gaming and in 1994 slot machines at thedog track. The Greyhound Park and Casino expanded with a bigger and better facilityand in June 2005, slot machines were added to go from 600 to 1,000 and in March2006, table games were added.

Effective April 1, 2004 the lease with the Dubuque Racing Association (ORA) wasrevised to collect 1% of coin-in and unadjusted drop from .5% previously, and its enddate changed from 2009 to 2018. The City receives a distribution of profit from the ORAannually that was previously split 50% to the City, 250/0 to local charities and 25 %retained by the ORA. The new lease changed this split to 40% City / 30% Charities /30% ORA. Diamond Jo admissions are also collected through their lease.

City Council policy is use 100% of the ORA distribution of profit to support the CapitalImprovement budget. City Council policy ~or the total received from the ORA operating

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Hotel/motel tax has increased gradually over the years until FY 03/04, when a 350/0increase was realized. This was due to the addition of several new hotel/motels inDubuque. FY 08/09 is budgeted with an increase of 3.00~ over FY 07/08, which reflectsthe actual trend.

Other TaxesOther taxes include tax on agricultural land (state levy limit is $3.00375), militaryservice, county monies & credits, gaming taxes (Greyhound Park and Casino paramutual and slot machine tax and Diamond Jo riverboat tax on bets), mobile home tax,and tax increment property tax revenues.

LICENSES AND PERMITSFees from licenses include business, beer, liquor, cigarette, dog, cat, bicycle, housing,and other miscellaneous. Fees from permits include building, electrical, mechanical,plumbing, refuse hauling, excavation, subdivision inspection, swimming pool inspection,animal impoundment, and other miscellaneous.

Also included are cable TV franchise fees (5%) and utility franchise fees (20/0 gas and20/0 electric). Concern was expressed in the prior year budget about possibly loosingsome of the City's franchise fees due to litigation that the franchise fee was more thanthe costs to operate the utilities. The City of Dubuque is undergoing a study bySpringsted Consulting, which preliminary results show that the 2°1o will be justified andmore. The Fiscal Year 2009 projection for Cable Franchise Fees is $625,000. TheUtility Franchise Fees FY 2009 projection is $1,550,216, all for property tax relief. Gasand electric franchise fees have been projected to increase 4.0 percent over FY08collections based on four year's trend data.

USE OF MONEY AND PROPERTYThis category includes interest and investment earnings collected, rent received fromCity owned property, and lease revenue. The gaming related leases generate the mostrevenue. In 1984, the citizen's of Dubuque approved a referendum allowing dog racing.In 1987, this expanded to include riverboat gaming and in 1994 slot machines at thedog track. The Greyhound Park and Casino expanded with a bigger and better facilityand in June 2005, slot machines were added to go from 600 to 1,000 and in March2006, table games were added.

Effective April 1, 2004 the lease with the Dubuque Racing Association (ORA) wasrevised to collect 1°10 of coin-in and unadjusted drop from .5°10 previously, and its enddate changed from 2009 to 2018. The City receives a distribution of profit from the ORAannually that was previously split 50°10 to the City, 250/0 to local charities and 25 °10retained by the ORA. The new lease changed this split to 40°10 City / 30% Charities /30% ORA. Diamond Jo admissions are also collected through their lease.

City Council policy is use 100°10 of the ORA distribution of profit to support the CapitalImprovement budget. City Council policy for the total received from the ORA operating

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2005 2006A 2007A 2008A 2009*

Impact of Gaming Revenues on City's share of PropertyTax Paid by the Average Homeowner

Property Tax Paid by the a\tg homeowner with GamingEJ Property Tax Paid by the a\tg homeowner without Gaming

lease and taxes, and the Diamond Jo admissions and taxes, is to split it 770/0 forproperty tax relief in the GeneralFund and 23% to support theCapital Improvement program.In 2009, 77% of the total orapproximately $7,878,649 isprojected to be generated andreduce the amount paid by theaverage homeowner by $220.64.This chart illustrates the total theaverage homeowner would haveto pay without the contribution ofgaming revenue. FY 08/09gaming projections include theimpact of the Diamond Jo'santicipated expansion beginningFY 2009 (11/1/08).

INTERGOVERNMENTAL REVENUEIntergovernmental revenues include Federal grants and reimbursements, State grantsand reimbursements, State shared revenues, and County or other local grants andreimbursements. Many of these revenues are construction project related and thussignificantly increase and decrease with the timing of projects. Federal and Stategrants received by the City are listed on the 'Summary of How Budgeted Expendituresare Funded by Source of Income" under the Financial Summaries tab.

In FY 03/04, the State of Iowa discontinued State shared recurring revenues (liquor tax,personal property tax replacement, municipal assistance, and state funded monies andcredits) due to a budget crisis at the State level. This caused a shortfall of $1 ,051 ,625in the City of Dubuque's General Fund. Then in FY 04/05 the bank franchise tax waseliminated by the State causing a shortfall of $145,000. This was addressed by makingcuts, .shifting funding and increasing revenues byadding a 2% gas and electric franchise fee.

The Iowa Department of Transportation (lOOT)provides annual projections on the amount of RUTF theCity of Dubuque will receive over the next five yearsbased on a per capita amount. In FY 2007, the lOOT·estimates were revised causing a decrease in RUTFsfrom the prior year of $1,111,696 over five years. InDecember 2006, the lOOT impact was $92,298 moreover five years and in December 2007, the lOOT impactwas $74,992. The net reduced RUTFs, in addition toincreased operating costs for street maintenance, and.new projects; results in RUTF eligible expenses startingto be shifted to other payment sources..

Road Use Taxes

$5,500,000$5,400,000

$5,300,000$5,200,000

$5,100,000$5,000,000$4,900,000$4,800,000

$4,700,000$4,600,000$4,500,000 -fA------.....,.........-.J.-...&r-I-------&,-I---------IEj...Io.-----IIIrf'

2009 2010 2011 2012 2013

lOOT RUT projection provided in FY 09o lOOT RUT projection provided in FY 06

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CHARGES FOR SERVICES

Utility ChargesThis includes revenue from charges for services for Water, Sewer, Stormwater, SolidWaste, and Landfill. A 1% usage growth was used for revenue projections for waterand sewer metered sales. Rate increases have been incorporated in all utilities (aslisted on the "Fact Sheet" under the Budget Overviews tab). Rate increases werenecessary due to a combination of operating costs rising (fuel, gas/electric, supplies),additional capital projects and to support additional debt service.

Other Charges for ServicesThis includes revenue from all charges for current services exclusive of utilities, suchas:

General Government - Copy charges, sale of maps and publications, zoningadjustment fees, sub plat review fees, plan check fees, and temporary use fees.Highways/Streets/Sanitation - Street, sidewalk, and curb repairs, engineeringand inspection fees, and weed cutting charges.Public Safety - Special Police services and ambulance fees.Municipal Enterprises - Library services, transit services, airport charges andfuel sales, and parking meters and lot collections.Recreation - Recreation programs, golf course fees, aquatics, and park fees.

SPECIAL ASSESSMENTSSpecial Assessments are an additional tax levied on private property for publicimprovements that enhance the value of the property. Principal and interest paymentsreceived on special assessments are included in this revenue category.

MISCELLANEOUS REVENUE

Internal ChargesThese are the charges for labor, equipment, materials, printing, and messenger servicewhich City departments pay to internal services departments or to other Citydepartments.

Proceeds from BondsThis includes proceeds from sale of bonds for the principal, premium, and accruedinterest. $12,903,753 in general obligation issues and $11,564,444 in state revolvingloan fund revenue bonds are planned to cover the FY 08/09 CIP.

Miscellaneous RevenueThis includes revenues of a non-recurring nature which are not assigned above.

TRANSFERSThis is for the transfer of money between City funds.

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EXPENDITURE HIGHLIGHTS

EXPENDITURE PROJECTIONS

.The expenditure projection process starts with 5 year projections calculated on all tax leviedfunds (General, Transit, Debt, Tort, and Trust &Agency). Prior year's actuals and current yearto-date amounts are used to project both the current year and next four year's revenues. TheCity Manager and the Budget Director review estimates, with input from the Personnel Managerand Finance Director, to make informed judgments on expenditure trends and economicconditions. The Budget and Fiscal Policy Guidelines are recommended to City Council foradoption.

The Departments then submit their estimates and the Budget Director review all detail,discusses with Departments, makes appropriate adjustments and prepares the Budget FinancialSummary for their Department. Budget Hearings begin with the City Manager, Assistant CityManager, Budget Director, and each Department. At the Hearings, reviews are completed ofDepartment revenues, expenses, and ending fund balances or property tax support change todetermine if fees and charges need to be adjusted. Many funds have a restricted or a minimumfund balance required for cash flow or other purposes. Fund balances above the restrictedamounts are used to fund nonrecurring expenses.

HOW THE MONEY IS SPENTFY 2009 TOTAL ADOPTED BUDGET

Debt Service5°A>

Business Type27%

GeneralGovernment

6%

Community &Econ. Dev.

13%

Public Works24°A>

Health & SocialServices

1°A>

Culture &Recreation

8%

Public Safety

Public Works

o Health & Social Services

o Culture & Recreation

Community & Econ. Dev.

o General Government

Business Type

o Debt Service

Total Adopted Budget $142,883,177

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The major requirement assumptions used in preparing the Fiscal Year 2009 adoptedbudget include the following:

Employee Expense (+$1,145,236/2.62°k over FY 08 Adopted Budget)a. A wage increase is reflected in the projections for FY 2009 of 3.35 percent.

b. Police Municipal Fire and Police Retirement System of Iowa Board of Trustees hasdecreased the City contribution for Police and Fire retirement from 25.48 percent to18.75 percent (-22.7% or a decrease of $606,951 in General Fund). Also, the IowaPublic Employee Retirement System (IPERS) increased the City contribution from6.05 percent to 6.35 percent (+9.62°A> or an increase of 60,143 in General Fund) andthe employee contribution from 3.9°A> to 4.1 O°A> for the second time since 1979. TheIPERS rate is anticipated to increase 3 percent each succeeding year according toIPERS.

c. The City portion of the health insurance budgeted premium will decrease from $900per contract to $715 per contract (based on 514 contracts). FY 2009 represents the4th year employees are contributing towards their health insurance premium.Estimates for FY 09-13 have been increased by 6.5 percent per year.

d. Unemployment expense in the General Fund has been increased from $50,000 to$52,356 for FY 2009 based on past years actual experience.

e. Workers Compensation is increasing 23.1 percent.

Supplies and Service (+$1,427,928 / 5.25°k over FY 08 Adopted Budget)f. General operating supplies and services are estimated to increase 5 percent over

actual in FY 2007 or 2.5 percent over FY 2008 budget, depending on which yearreflects expenditures more accurately. 2.5 percent increase is estimated insucceeding years.

g. Electrical energy expense is estimated to increase 8 percent over FY 2007 actualexpense, then 2.5 percent per year beyond.

h. Natural gas expense is estimated to increase 10 percent over FY 2007 actual, then2.5 percent per year beyond. There is no degree-day adjustment this year.

i. Motor vehicle fuel, and low and high sulfur diesel fuel expense is estimated toincrease 6 percent over FY 2007 actual expense, then 2.5 percent per year beyond.

j. Postage rates for FY 2009 are estimated to increase 13 percent over FY 2007 actualexpense and remain at that level per year beyond.

k. Vehicle maintenance expense for FY 2009 is estimated to increase 7% over FY 2007actual expense, then 2.5 percent per year beyond.

I. The Convention and Visitors Bureau contract will continue at 50 percent of actualhotel/motel tax receipts, less a $35,000 loan repayment.

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m. Insurance costs are estimated to change as follows: General Liability is increasing4.9 percent, Property insurance is increasing 7.1 percent, and Boiler and Machineryinsurance is increasing 8.2°J'c>.

Capital Outlay (-$377,150 /16.52% under FY 08 Adopted Budget)n. Equipment costs for FY 2009 are estimated to decrease 28.9 percent under FY 2008

budget, then 2.5 percent increase per year beyond.

Debt Service (+$1,905,564/35.94% over FY 08 Adopted Budget)o. Debt service includes no tax-supported General Obligation bond sales in FY 2009

2013. The increase over FY 08 is due to additional planned borrowings for theLibrary Renovation, Main Street Streetscape from 9th to 14th

, Kephart's BuildingRenovation, Fire Station Expansion/Relocation, and increased projected costs of theWater Pollution Control Plant Upgrade.

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CITY OF DUBUQUE COSTS OF MUNICIPAL SERVICESINCREASE FOR AVERAGE HOME'S CITY UTILITY AND PROPERTY TAX EXPENSE FY 1989-2009

MONTHLY CHANGE INREFUSE STORM RESIDENTIAL ANNUAL COST

MONTHLY %INCRI WATER PROPERTY OF MUNICIPALFISCAL YEAR WATER SEWER RATE (DEeR) FEE TAX SERVICES

FY 1989 3.00% 0.00% $4.00 6.67% -11.40%

FY 1990 3.00% 3.00% $4.50 12.50% -0.89%

FY 1991 2.00% 2.00% $6.00 33.33% 3.77%

FY 1992 3.00% 3.00% $7.00 16.67% 3.580/0

FY 1993 0.00% 0.000/0 $9.00 28.57% 5.19%

FY 1994 0.00% 0.00% $9.00 0.00% 0.30% $1.51

FY 1995 0.00% 0.00% $8.50 -5.56% 2.43% $6.41

FY 1996 3.00% 0.00% $7.50 -11.76% -0.87% ($12.69)

FY 1997 0.00% 0.00% $7.25 -3.33% -0.42% ($5.19)

FY 1998 0.00% 0.00% $7.00 -3.45% -0.71 % ($6.66)

FY 1999 4.00% 0.00% $7.00 0.00% 0.00% $5.30

FY 2000 1.00% 0.00% $7.00 0.00% -0.17% $0.51

FY 2001 3.00% 0.00% $7.44 6.29% 0.00% $9.46

FY 2002 0.00% 4.00% $7.50 0.81 % 0.00% $6.51

FY 2003 (July and August) $8.20 Pre UBP SystemFY 2003 2.00% 1.00% $7.20 -4.00% -5.00% ($22.14)

FY 2004 4.680/0 3.00% $7.60 5.56% 1.29 1.54% * $37.64

FY 2005 3.00% 4.00% $8.51 11.97% 1.29 0.40% * $24.76

FY 2006 4.00% 5.50% $8.70 2.23% 1.79 1.90% * $34.98

FY 2007 4.00% 9.00% $9.46 8.74% 2.25 -1.52% * $29.24

FY 2008 5.00% 5.00% $9.89 4.55% 3.25 2.72% $48.81PROJECTION

FY 2009 9.00% 9.00% $10.35 4.65% 4.00 2.76% $62.87

FY 2010 5.00% 10.00% $10.62 2.61 % 5.00 7.73% $87.36

FY 2011 5.00% 11.00% $10.72 0.94% 5.50 9.95% $100.08

FY 2012 5.00% 13.00% $10.82 0.93% 6.35 8.26% $108.07

FY 2013 5.00% 14.00% $10.92 0.92% 7.00 6.01 % $52.07AVERAGE ANNUALPERCENT CHANGE 2.95% 3.86% 4.79% 1.42%

NOTES REGARDING PROJECTIONS:1. The projections do not include any anticipated tax burden shifts as a result of state issued equalization orders or rollback factors.2. The projections for the cost of municipal services are based on average water usage of 800 cubic feet per month and

an assessed value on the home in FY 2009 of $130,367 (before rollback).

* State increased property taxes to the average homeowner by underfunding the Homestead property tax credit.

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FY 2009 RATES AND COMPARISONS

Water Rate Comparison for Largest Iowa Cities with Water Softening

Rank City Water Rate

(800 cubic

feet/residence avg.)

7 Iowa City $27.346 West Des Moines $22.485 Ames $18.424 Cedar Rapids $17.783 Council Bluffs $17.442 Des Moines $17.061 Dubuque $16.48

Average w/o Dubuque $20.09

Dubuque's water is some of the best in the world! The highest ranked city (Iowa City) is 66%higher than Dubuque's rate, and the average is 21.89% higher than Dubuque.

Sewer Rate Comparison for Ten Largest Iowa Cities

Rank City Sewer Rate

(Based on 800 cubic

feet/month)

10 Iowa City $36.089 Sioux City $27.048 Des Moines $26.787 West Des Moines $24.506 Davenport $20.635 Ames $19.994 Waterloo $18.953 Dubuque $18.052 Council Bluffs $17.201 Cedar Rapids $16.91


Dubuque is the THIRD LOWEST in the state for Sewer Rate. The highest ranked city (Iowa City)is 100% higher than Dubuque's rate, and the average is 28.1 % higher than Dubuque.

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FY 2009 RATES AND COMPARISONS

Refuse Rate Comparison for Ten Largest Iowa Cities

Rank City Monthly Rate Pay As You

Throvv10 Ames $21.50 No - Private Service9 Council Bluffs $16.00 Yes8 Iowa City $14.50 Yes7 Cedar Rapids $13.96 Yes6 Sioux City $13.13 Yes5 Waterloo $12.72 Yes4 Des Moines $12.00 No3 Davenport $11.40 Yes2 West Des Moines $11.10 Yes1 Dubuque $10.35 Yes

Average w/o $14.03Dubuque

The highest ranked city (Ames) is 108°ff, higher than Dubuque's rate, and the average is 36°ff, higher than Dubuque.

Stormwater Rate Comparison for Iowa Cities with Stormwater utilities

Rank City Stormvvater

Rate19 Des Moines $6.4318 Forest City $5.0017 Dubuque $4.0016 Windsor Heights $3.5015 Cedar Rapids $3.3515 West Des Moines $3.2514 Ackley $3.0813 Cedar Falls $3.0013 Carroll $3.0013 Sac City $3.0013 State Center $3.0012 Garner $2.6311 Ames $2.6010 DeWitt $2.509 Marshalltown $2.168 Burlington $2.008 Iowa City $2.008 Perry $2.008 Bettendorf $2.007 Boone $1.956 Sioux City $1.845 Clear Lake $1.794 Mason City $1.753 Davenport $1.602 Marengo $1.501 Hiawatha $1.00


The highest ranked city (Des Moines) is 60.7% higher than Dubuque's rate, and the average is 34°ff, lower thanDubuque.

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PROPERTY TAXES

Property taxes are certified July 1 with the first half due on or before September 30 and the second half due onor before March 31. The first half taxes becomes delinquent on October 1 and the second half taxes becomedelinquent on April 1. There is a 1.5°,lc, per month penalty for delinquency. Taxes are collected by the Countyand distributed to the City monthly in proportion of its levy to all levies.

How Your Property Tax Rate is SplitFY2007/2008 Consolidated Rate of 34.39736

School DistrictRate

$16.4092547.700/0

Area SchoolRate $0.61270

1.78%

IndependentRate $0.63160

1.84%>

City Rate$10.31690

29.99%>

County Rate$6.4269118.680/0

Previous Year's Rates - FY 2007/08

City 29.99%County 18.68°,lc,School District 47. 70°,lc,Area School 1.78%

Independent 1.840/01000/0

County 0 School District 0 Area School • Independent

How Your Property Tax Payment is Split FY 2007/2008

$811.88

Calculating City Property TaxAssessed Value i 116,368Rollback x 0.455596Taxable value $ 53,017City Tax rate/$1 ,000 x 10.3169Gross Prop. Tax $ 546.97Homestead Credit $ (36.52)Net Property Tax $ 510.45

IDCity County DSchool District DArea School Independent I

The above chart is based upon an average home assessment of $116,368. The inset box provides asummary of how your City property tax is calculated.

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FISCAL YEAR 2009 ADOPTED BUDGETTAX RATE AND TAX LEVY

TAX LEVY Total Tax Levy/Non-Debt Levy Debt Levy Tax Rate

Non-Debt LevyTotal Levy Excl' Debt (Tax Asking wlo Debt) FY 2007 $17,179,994 $0 $17,179,994Divided by Valuation Subject to Property Tax $1,721,363.436 $1,859,438.314

Tax Rate $9.9803 $0.0000 $9.9803Debt LevyTotal Debt Levy (Tax Asking for Debt) FY 2008 $18,178,383 $0 $18,178,383Divided by Valuation Subject to Property Tax $1,762,000.629 $1,896,778.287For All Levys Excluding Debt Service Tax Rate $10.3169 $0.0000 $10.3169

Tax Rate = Net Requirement FY 2009 18,729,533 $0 $18,729,5331,878,770,648 $2,027,228,819

Tax Rate in Dollars per $1}OOO Tax Rate $9.9690 $0.0000 $9.9690

TAX RATE

BUDGET FY 07 BUDGET FY 08 BUDGET FY 09TAX LEVY FUNDS Rate in I Amount Rate in I Amount Rate in I Amount

Dollars/$1,000 Levied Dollars/$1,000 Levied Dollars/$1,000 Levied

General Fund $4.4361 $7,636,335 $4.7682 $8,401,506 $5.2565 $9,875,755Transit Fund 0.5364 923,384 0.6073 1,070,053 0.6673 1,253,638Debt Service Fund 0.0000 0 0.0000 0 0.0000 0Tort Liability Fund 0.2131 366,796 0.2176 383,404 0.0869 163,180Trust and Agency Fund 4.7947 8,253,479 4.7239 8,323,420 3.9584 7,436,960

TOTAL $9.9803 $17,179,994 $10.3169 $18,178,383 $9.9690 $18,729,533

Tax Rate Comparison for Ten Largest Iowa Cities

Rank City Tax Rate

10 Sioux City $18.719 Waterloo $18.378 Council Bluffs $18.08

7 Iowa City $17.726 Des Moines* $17.185 Davenport $15.584 Cedar Rapids $15.073 West Des Moines* $12.38

2 Ames $11.061 Dubuque $9.97

AVERAGE w/o Dubuque $16.02

Dubuque is the LOWEST in the state for property tax rate. The highest ranked city (Sioux City) is 88°A, higher than Dubuque'srate, and the average is 61 0A, higher than Dubuque.

*Includes the transit tax levy adopted by the Des Moines Area Regional Transit Authority for comparability.

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VALUATION GROWTH

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-.- - ---... ---.- ........- ............ - - .....,....,.. --- -.....-

1 ,900,000,000

History of Taxable Debt Valuation

~~

1 ,800,000,000

1,700,000,000

1 ,600,000,000

1 ,500,000,000

1 ,400,000,000

1 ,300,000,000

1 ,200,000,000

1 ,100,000,000

1 ,000,000,000FY FY FY FY FY FY FY FY FY FY00 01 02 03 04 05 06 07 08 09

Valuation Growth I

The FY 2009 budget is based upon a 6.88% increase ($130,449,063) to the taxable debt valuation for the CHy. WithoutTax Increment Financing there is a 6.63°A> increase in the taxable valuation for all other levies (General Fund propertytax levy). The total taxable debt valuation of $2,027,227,349 is made up of the following components:

Taxable Debt Percentage of Change fromValuation by Class of Property Valuation Valuation Prior YearResidential & Ag property $ 961,667,982 47.44% 9.77°A>Ag Land & building $ 2,401,666 0.12°A> 27.60°A>Commercial property $ 882,444,646 43.53% 4.86%Industrial property $ 100,105,430 4.94% -1.74%Railroad bridge $ 1,746,123 0.090/0 48.24%Other $ 705,130 0.03% 0.00%Utilities $ 87,453,961 4.31°A> 6.12%Less: Veterans credit $ (6,895,923) -0.34% -2.280/0Ag Land & building $ (2,401 ,666) -0.12% 27.600/0Total 2,027,227,349 100% 6.88%Tax Increment Financing (TIF) (148,458,171 ) 10.15%

Taxable Levy 1,878,769,178 6.63%

Utilities - Excise TaxLegislation in 2000/01 changed the taxation of utilities from a property tax to an excise tax. The City's tax rate/$1 ,000is first calculated on a valuation which includes utilities, then those calculated rates are used against a valuation figurewith utilities removed. The excise tax makes up the difference in each levy.

RollbackThe growth in the valuation for the City of Dubuque continues to be impacted by the State of Iowa rollback adjustment.The State adjusts taxable valuations based upon a formula using the growth of the value of agricultural land. In the late1980's the rollback was 80.6%, meaning only 80.6°A> of the value was taxable. For FY 2009 the State issued rollbackfor residential property is 44.0803%.

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Comparison for Ten Largest Iowa Cities

Taxable Value per Capita

Rank City Taxes Tax Rate 2000 Census Taxable Value

Per Population With Gas &

Capita Electric

10 West Des Moines $895 $12.38 46,403 3,354,478,3299 Iowa City $731 $17.72 62,220 2,565,360,3298 Council Bluffs $633 $18.08 58,268 2,040,376,3677 Cedar Rapids $614 $15.07 120,758 4,919,665,3636 Davenport $567 $15.58 98,359 3,580,700,7605 Waterloo $564 $18.37 68,747 2,112,530,9914 Des Moines $508 $17.18 198,682 5,874,658,327

3 Sioux City $441 $18.71 85,013 2,003,308,3352 Ames $423 $11.06 50,731 1,941,794,8821 Dubuque $325 $9.97 57,686 1,878,770,648

AVERAGE w/o $597 $16.02 87,687 3,154,763,743Dubuque

Dubuque is the LOWEST taxes per capita in the state for property tax rate. The highest ranked city(West Des Moines) is 176°A> higher than Dubuque's taxes per capita, and the average is 84°A> higher than

Dubuque.

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IMPACT OF BUDGET ON CLASS OF PROPERTY

RESIDENTIAL

AThe State of Iowa has underfunded the Homestead Property Tax Credit four years in a row causing the averagehomeowner to pay more for their city portion of their property taxes in Fiscal Years 2005,2006,2007, and 2008. This alsochanged the City's benchmark of $510.45 (of no increase to the average homeowner) for FY 2005, FY 2006, FY 2007, andFY 2008.

FISCAL YEAR 2008January 1, 2006 ValuationLess Rollback FactorFiscal Year 2008 Taxable ValueFiscal Year 2008 City Tax RateFiscal Year 2008 City Property TaxHomestead Tax CreditHomestead Tax Credit Adjustment - 73°A> funded by State

Net Fiscal Year 2008 City Property Tax

FISCAL YEAR 2009January 1, 2007 ValuationEqualization OrderJanuary 1, 2007 Valuation after Equalization OrderLess Rollback FactorFiscal Year 2009 Taxable ValueFiscal Year 2009 City Tax RateFiscal Year 2009 City ~roperty TaxHomestead Tax CreditNet Fiscal Year 2009 City Property Tax

Dollar Increase in Property TaxPercent Increase in Property Tax

$116,3680.455596

$53,017$10.3169

$546.97($50.04)

$13.52

$510.45

$116,36812.03%

$130,3670.440803

$57,466$9.9690$572.89($48.35)$524.54

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COMMERCIAL

$3,800

$3,700

$3,600

$3,500

$3,400

$3,300

$3,200

$3,100

$3,000 +----""---...L...-~-~----I----L--r--I----I....~---&:...----'--___,

2005" 2006 2007" 2008 2009

City portion of property tax paid by the average commercial tax payer

AReflects State of Iowa mandated equalization order

FISCAL YEAR 2008January 1, 2006 ValuationFiscal Year 2008 City Tax RateFiscal Year 2008 City Property Tax

FISCAL YEAR 2009January 1, 2007 ValuationLess Rollback FactorFiscal Year 2009 Taxable ValueFiscal Year 2009 City Tax RateFiscal Year 2009 City Property Tax

Dollar Decrease in Property TaxPercent Decrease in Property Tax

$357,536$10.3169

$3,689

$357,5360.997312$356,575

$9.9690$3,555

($133.95)-3.63%

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CD('f)oa.ri

, fF7


INDUSTRIAL

$6,500$6,300$6,100$5,900$5,700$5,500$5,300$5,100$4,900$4,700$4, 500 -+--"'-----L...-~"---'---,___IIoooo..--'-------"---..a.._....,....____.I'o-...............

2005 2006 2007 2008 2009

o City portion of property tax paid by the average industrial tax payer



Dollar Decrease in Property TaxPercent Decrease' in Property Tax

$599,500$10.3169

$6,185

$599,500$9.9690

$5,976

($208.54)-3.37%

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STREET CONSTRUCTION RELATED IMPROVEMENTS - OVERVIEW

STREET CONSTRUCTION:

Engineering Department:Annual Street Construction Program

Engineering Department:Misc. Street Related Improvements

Engineering Department:Traffic Safety and Capacity Improvements

Public Works:Street Maintenance & Overlays Program

TOTAL - STREET CONSTUCTION IMPROVEMENTS:

ANNUAL AVERAGE:

Engineering Department:Fiscal Year 1995 - (Annual Average)

Public Works:Fiscal Year 1995 - (Annual Average)

TOTAL-AVERAGEANNUAL-STREETIMPROVEMENTS:

HISTORICAL AVERAGE:

Engineering & Public Works Department:Historical Five-Year Average - Street Improvements

Fiscal Year2009

$ 1,976,000 1

$ 2,107,495

$ 1,926,500

$ 2,758,472

$ 8,768,467

1995 - 2013Average

$ 5,037,858

$ 2,274,713

$ 7,312,570

1990 - 1994Average

$ 2,100,000

1. Budget number does not include Iowa Highway 32 (SW Arterial), Traffic Signalization Maintenance,Fiber Optic Improvements, Sidewalk or Miscellaneous Improvements.

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PERSONNEL COMPLEMENT--FULL-TIME 1981-2009

DEPARTMENTI 1981 27-YEAR HIGH 27-YEAR LOW 2009DIVISION NUMBE FISCAL YR NUMBER FISCAL YR NUMBER NUMBE NOTES

Increase due to 5 yearstaffing approved by City

Police Department 90 2009 108.67 1985-1990 82 108.67 Council

Part of Police & Fire Depts.in 1981. Added 2

Emergency Comm 0 2009 13 1985-1991 8 13 Dispatchers in 2009

Fire Department 94 1981 94 1988-1990 88.5 90

1981; 1986 1982-1985; *Human Relations Spec.1990-1997; 1988-1989; added with retirement of PT

Human Rights 3 2006*-2009 3 1998-2005 2 3 City Solicitor

Building Safety 12 1981 12 1985-1988 6 8 Custodian from PT to FT

Included School NursingProgram in 1981; Animal

Health Services 9.5 1981 9.5 1989-2009 4 4 Control to 2 PT in 2007

Park Division 27.2 1981 27.2 1996-2001 20.92 21.92Chgd to private mgmt

Civic Center 13.75 1981 13.75 2005-2009 0.15 0.15 7/1/04. Empl to new firm.

1991 ;Recreation Division 13 1981 13 2007*-2009 7.93 7.93 *Golf- FT to PT

Library 20 1981 20 1989 14 18

Airport 8 2003* 14 1983-1994 7 12 *Security Personnel - LEO

2001-2002; Full time vacancy filled with

Transit 44 1981-1982 44 2004-2009 7 7 part time personnel

1983;Engineering 22 2009* 26 1985-1987 18 26 *Adds Utility Technician

Water Department 32 1981-1982 32 1999-2009 23 23

Water Pollution Cntrl 37 1981-1982 37 2002-2009 18 18

Public Works 1 1990-1991 2 1993-2001 0 0

Public Works 89 1981 89 1990 73 88 FY 09 Adds Maint. Worker

Parking Division 9.8 2002-2003 11.5 1985 7.5 7.5 FY 09 Adds Parking Tech.

Community/Economic Community Devel. moved toDevelopment 7 1981 7 2003-2009 3 3 Housing

Initiative in response todecrease years between

Housing Services 12.5 2009 22 1984-1985 10.5 22 inspections

Planning Services 4 2006*-2009 8 1985-1987 2.5 8 *PT Asst Planner to FT

Secretary from FT to PT,

1981-1982;Training & WorkforceDevelopment Coordinator,

2003-2004; and Sustainable Comm.

City Manager's Office 11 2006-2008 12.75 1993 7.6 13.5 Coordinator

City Clerk's Office 3 1981-2009 3 1981-2009 3 3*Meter Reading Outsourced/F-T Position Changed to P-

Finance Department 20 1981-1989 20 1997*-2009 14 14 Tin 2004

Legal Department 2 2009 4 1986 1 4 PT Secretary moved to FT

FY 09 Add LeadApplications/Network

Information Services 2.5 2008-2009 7 1981 2.5 7 Analyst

Graphic Arts Position Moved

Cable TV 0 1991; 1993 4 1981 0 2 to City Mgrs Office*Outsourced (brought backin FY 2006 with PT

City Hall Maintenance 1 1981-1982 1 1983-2001* 0 o employees)

588.25 1981 I 588.25 1989 495.8 532.67 9.60/0 Reduction 1981-2009

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City of Dubuque

Personnel Complement Summary By Department

FY 1981 - FY 2009 Full-Time Employee Complement

DEPARTMENT I DIVISION FY 81 FY82 FY83 FY84 FY85 FY86 FY 87

Police Department 90.00 86.00 86.00 86.00 82.00 82.00 82.00Emergency Communications 8.00 8.00 8.00Fire Department 94.00 94.00 93.00 93.00 89.50 89.00 89.50Building Services Department 12.00 10.00 7.00 7.00 6.00 6.00 6.00Human Rights Department 3.00 2.00 2.00 2.00 2.00 3.00 2.25Health Services Department 9.50 8.50 6.50 5.50 5.50 5.00 5.00Park Division 27.20 24.20 22.50 21.50 21.50 22.00 22.00Civic Center Division 13.75 11.00 11.00 11.00 11.00 11.00 9.00Recreation Division 13.00 11.00 9.50 9.50 9.50 9.00 8.00Library Department 20.00 18.00 16.00 16.00 16.00 16.00 16.00Airport Department 8.00 8.00 7.00 7.00 7.00 7.00 7.00Transit Division 44.00 44.00 39.00 35.00 31.00 29.00 26.00Public Works Department 1.00 1.00 1.00 1.00 1.00 1.00 1.00Engineering Department 22.00 19.00 18.00 20.00 18.00 18.00 18.00Water Department 32.00 32.00 31.50 29.50 28.50 29.50 30.50Water Pollution Control 37.00 37.00 32.50 34.50 33.00 31.50 31.50Public Works Department 89.00 83.63 81.50 81.50 77.50 78.00 78.00Parking Division 9.80 7.80 8.50 8.50 7.50 9.00 9.00Community / Economic Dev Dept 7.00 6.90 6.40 5.40 5.50 5.50 5.50Housing Services Department 12.50 12.50 11.50 10.50 10.50 11.00 11.00Planning Services Department 4.00 3.10 2.60 2.60 2.50 2.50 2.50City Manager's Office 11.00 11.00 10.00 10.00 10.50 9.80 9.38City Clerk's Office 3.00 3.00 3.00 3.00 3.00 3.00 3.00Finance Department 20.00 20.00 20.00 20.00 20.00 20.00 20.00Legal Department 2.00 2.00 2.00 2.00 2.00 1.00 2.00Information Services Division 2.50 4.00 4.00 5.50 6.00 6.00 6.00Cable TV Division 1.00 1.00 1.00 2.00 2.00Building Serv.-City Hall / Annex Maint. 1.00 1.00

Total 588.25 560.63 533.00 528.50 515.50 514.80 510.13

DEPARTMENT I DIVISION FY88 FY89 FY90 FY91 FY92 FY93 FY94

Police Department 82.00 82.00 82.00 84.00 84.00 84.00 84.00Emergency Communications 8.00 8.00 8.00 8.00 9.00 9.00 9.00Fire Department 88.50 88.50 88.50 90.00 90.00 90.00 90.00Building Safety Department 6.00 7.00 7.00 7.00 7.00 7.00 7.00Human Rights Department 2.00 2.00 3.00 3.00 3.00 3.00 3.00Health Services Department 5.00 4.00 4.00 5.00 5.00 5.00 5.00Park Division 22.00 22.00 22.00 21.92 21.92 21.92 21.92Civic Center Division 8.00 8.00 8.00 9.15 9.15 9.15 9.15Recreation Division 8.00 8.00 8.00 7.93 8.93 8.93 8.93Li,brary Department 15.00 14.00 15.00 15.00 16.00 16.00 16.00Airport Department 7.00 7.00 7.00 7.00 7.00 7.00 7.00Transit Division 22.00 22.00 22.00 21.00 20.00 18.17 18.00Public Works Department 1.00 1.00 2.00 2.00 1.00Engineering Department 19.00 19.00 20.00 20.00 20.00 21.00 21.00Water Department 30.50 29.50 29.50 29.50 29.50 29.50 29.50Water Pollution Control 31.50 29.50 29.50 29.50 29.50 28.50 28.50

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City of Dubuque



DEPARTMENT I DIVISION FY88 FY89 FY90 FY 91 FY92 FY93 FY94Public Works Department 75.00 74.00 73.00 74.00 75.00 80.00 81.00Parking Division 9.00 9.00 9.00 8.00 8.00 8.00 8.00Community I Economic Dev Dept 5.00 5.00 3.75 3.40 3.40 3.40 3.40Housing Services Department 12.00 12.00 13.00 14.00 14.50 14.50 14.50Planning Services Department 3.00 3.00 5.25 5.60 6.00 6.00 6.00City Manager's Office 9.30 8.30 8.00 8.00 8.35 7.60 8.60City Clerk's Office 3.00 3.00 3.00 3.00 3.00 3.00 3.00Finance Department 20.00 20.00 17.00 18.00 18.00 18.00 17.00Legal Department 2.00 2.00 2.00 2.00 2.00 2.00 2.00Information Services Division 6.00 6.00 6.00 6.00 5.50 5.00 5.00Cable TV Division 2.00 2.00 3.80 4.00 3.80 4.00 3.00Building Serv.-City Hall I Annex Maint.

Total 501.80 495.80 499.30 506.00 508.55 509.67 509.50

DEPARTMENT I DIVISION FY95 FY96 FY97 FY98 FY99 FYOO FY01

Police Department 91.00 91.00 90.00 90.00 90.00 95.00 95.00Emergency Communications 9.00 9.00 9.00 9.00 9.00 9.00 10.00Fire Department 90.00 90.00 90.00 90.00 90.00 90.00 90.00Building Safety Department 7.00 7.00 7.00 7.00 7.00 7.00 7.00Human Rights Department 3.00 3.00 3.00 2.00 2.00 2.00 2.00Health Services Department 5.00 5.00 5.00 5.00 5.00 5.00 5.00Park Division 21.92 20.92 20.92 20.92 20.92 20.92 20.92Civic Center Division 9.15 9.15 9.15 9.15 9.15 9.15 9.15Recreation Division 8.93 8.93 8.93 8.93 8.93 8.93 8.93Library Department 16.00 16.00 16.00 17.00 17.00 17.00 18.00Airport Department 11.00 11.00 11.00 13.00 13.00 13.00 13.00Transit Division 16.00 13.00 12.00 12.00 12.00 12.00 12.00Public Works DepartmentEngineering Department 21.00 21.00 21.00 22.00 22.00 22.00 24.00Water Department 29.50 26.00 24.00 24.00 23.00 23.00 23.00Water Pollution Control 27.50 25.00 24.00 23.00 19.00 19.00 19.00Public Works Department 81.00 81.00 80.00 81.00 80.00 81.00 81.00Parking Division 8.00 8.00 8.00 8.00 8.00 8.00 9.00Economic Dev Dept 4.40 4.40 4.25 4.25 5.00 5.00 5.00Housing & Community Devl Dept. 14.00 14.00 14.00 15.00 18.00 18.00 18.00Planning Services Department 6.00 7.00 7.00 7.00 7.00 7.00 7.00City Manager's Office 8.60 8.60 8.75 8.75 9.00 9.00 9.00City Clerk's Office 3.00 3.00 3.00 3.00 3.00 3.00 3.00Finance Department 17.00 17.00 16.00 16.00 16.00 16.00 16.00Legal Department 2.00 2.00 2.00 2.00 2.00 2.00 2.00Information Services Division 5.00 5.00 5.00 6.00 6.00 6.00 6.00Cable TV Division 3.00 3.00 3.00 3.00 3.00 3.00 3.00Building Serv.-City Hall I Annex Maint.

Total 518.00 509.00 502.00 507.00 505.00 511.00 516.00

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City of Dubuque



DEPARTMENT I DIVISION FY02 FY03 FY04 FY05 FY06 FY07 FY08

Police Department 96.00 97.00 97.00 97.00 99.00 100.00 101.00Emergency Communications 10.00 10.00 10.00 10.00 11.00 11.00 11.00Fire Department 90.00 90.00 90.00 90.00 90.00 90.00 90.00Building Safety Department 7.00 7.00 7.00 7.00 7.00 7.00 7.00Human Rights Department 2.00 2.00 2.00 2.00 3.00 3.00 3.00Health Services Department 5.00 5.00 5.00 5.00 5.00 5.00 4.00Park Division 21.92 21.92 21.92 21.92 21.92 21.92 21.92Civic Center Division 9.15 9.15 9.15 9.15 1.15 0.15 0.15Recreation Division 8.93 8.93 8.93 8.93 8.93 7.93 7.93Library Department 18.00 18.00 18.00 18.00 18.00 18.00 18.00Airport Department 13.00 14.00 13.00 13.00 13.00 13.23 12.00Transit Division 7.50 8.00 7.00 7.00 8.55 8.00 7.00Public Works DepartmentEngineering Department 24.00 24.00 24.00 24.00 25.00 25.00 25.00Water Department 23.00 23.00 23.00 23.00 23.00 23.00 23.00Water Pollution Control 18.00 18.00 18.00 18.00 18.00 18.00 18.00Public Works Department 83.00 86.02 87.30 88.55 87.00 87.00 87.00Parking Division 11.00 11.50 10.50 10.50 8.00 8.00 7.00Economic Dev Dept 5.00 3.00 3.00 3.00 3.00 3.00 3.00Housing & Community Devl Dept. 20.00 20.25 20.00 21.00 21.00 21.00 21.00Planning Services Department 7.00 7.00 7.00 7.00 8.00 8.00 8.00City Manager's Office 9.00 11.00 10.00 10.00 11.00 11.00 11.00City Clerk's Office 3.00 3.00 3.00 3.00 3.00 3.00 3.00Finance Department 16.00 16.00 15.00 14.00 14.00 14.00 14.00Legal Department 2.00 2.00 2.00 2.00 2.62 3.00 3.00Information Services Division 6.00 6.00 6.00 6.00 6.00 6.00 7.00Cable TV Division 3.00 2.00 2.00 2.00 2.00 2.00 2.00Building Serv.-City Hall I Annex Maint.

Total 518.50 523.77 519.80 521.05 518.17 517.23 515.00

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City of Dubuque



DEPARTMENT I DIVISION

Police DepartmentEmergency CommunicationsFire DepartmentBuilding Safety DepartmentHuman Rights DepartmentHealth Services DepartmentPark DivisionCivic Center DivisionRecreation DivisionLibrary DepartmentAirport DepartmentTransit DivisionPublic Works DepartmentEngineering DepartmentWater DepartmentWater Pollution ControlPublic Works DepartmentParking DivisionEconomic Dev DeptHousing & Community Devl Dept.Planning Services DepartmentCity Manager's OfficeCity Clerk's OfficeFinance DepartmentLegal DepartmentInformation Services DivisionCable TV DivisionBuilding Serv.-City Hall I Annex Maint.

Total

108.6713.0090.00

8.003.004.00

21.920.157.93

18.0012.007.00

26.0023.0018.0088.00

7.503.00

22.008.00

13.503.00

14.004.007.002.00

532.67

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FINANCIAL

SUMMARIES

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HOW YOUR CITY SHARE OF PROPERTYTAXES ARE DISTRIBUTED

Public Works4%

Police28%

-Other13% ---"

Purchase of Services)3%

Engineering3%

IAirport

2%

EmergencyComm.

.v--- 1.8%

Transit4%

Park Division6%

RecreationDivision

2%

Civic Center2%

Library7%

2009 Adopted Operating Budget in Levied Funds

• Police • Fire • Emergency Comm. • Transit

• Park Division • Recreation Division • Civic Center • Library

Airport • Public Works • Engineering Finance

II Purchase of Services Other

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FISCAL YEAR 2009 ADOPTED BUDGETNET OPERATING BUDGET IN FUNDS INCLUDING TAX LEVY REVENUE

BY DEPARTMENT

Represents Department's Net Budgets in Funds with Tax Levies

General Fund, Transit Fund, Trust and Agency Fund, Tort Liability Fund and Debt Fund (no debt levy in FY 2008 - FY 2009)

FY 2008 FY 2009

NET MISC. REVENUE NET % OF NETOPERATING TAXABLE GENERATED OPERATING OPERATING

DEPARTMENT/DIVISION BUDGET FUNDS & TRANS IN BUDGET BUDGET

Police 9,547,700 10,583,524 1,008,324 9,575,200 28.27%Emergency Comm. Center 630,007 1,050,843 316,573 734,270 2.17°1bFire 7,311,973 8,247,659 1,025,906 7,221,753 21.32%Emergency Management 51,541 85,624 10,624 75,000 0.22%Building Services 259,086 915,609 771,518 144,091 0.43%Subtotal 17,800,307 20,883,259 3,132,945 17,750,314 52.41 %

Human Rights 320,013 317,137 24,800 292,337 0.86°1bHealth Services 193,702 445,508 251,266 194,242 0.57%Park Division 2,134,910 2,441,115 275,105 2,166,010 6.40%Civic Center 752,605 772,878 ° 772,878 2.28°1bGrand River Center 362,904 388,786 45,720 343,066 1.01%Recreation 626,666 2,071,620 1,411,516 660,104 1.95%Library 2,321,413 2,457,463 94,800 2,362,663 6.98°1bSubtotal 6,712,213 8,894,507 2,103,207 6,791,300 20.05%

Airport 795,368 4,069,753 3,316,057 753,696 2.23%Transit 1,070,053 2,408,039 1,154,401 1,253,638 3.70%Public Works 1,516,929 1,388,929 34,385 1,354,544 4.00%Engineering 849,079 1,145,742 331,354 814,388 2.40%Economic Development 118,976 205,325 64,201 141,124 0.42%Housing & Comm. Dev. 121,887 765,588 641,657 123,931 0.37%Purchase of Services 922,576 984,533 ° 984,533 2.91%Subtotal 5,394,868 10,967,909 5,542,055 5,425,854 16.02°1b

Planning 512,654 617,401 215,386 402,015 1.19%City Council 154,152 158,187 ° 158,187 0.47%City Manager's Office 581,581 850,068 193,016 657,052 1.94%City Manager - Budget 97,050 132,288 31,384 100,904 0.30%City Manager - Personnel 247,993 376,051 73,062 302,989 0.890/0City Manager - Public Info. 113,295 134,149 700 133,449 0.39%City Manager - Arts & Culture 248,730 261,648 ° 261,648 0.77%City Clerk 210,277 319,832 161,488 158,344 0.47%Finance 834,809 1,480,729 652,456 828,273 2.45°1bLegal 393,374 604,644 153,954 450,690 1.330/0Information Services 551,562 781,510 332,222 449,288 1.33°1bSubtotal 3,945,477 5,716,507 1,813,668 3,902,839 11.52%

Total Without Debt 33,852,865 46,462,182 12,591,875 33,870,307 100.00%Debt Service ° ° ° ° 0.0001bTotal With Debt 33,852,865 46,462,182 12,591,875 33,870,307

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FISCAL YEAR 2009 ADOPTED BUDGETDISTRIBUTION OF THE CITY PORTION OF YOUR PROPERTY TAX PAYMENT

RESIDENTIAL PROPERTY EXAMPLE

For a residential property, with an assessed value of $130,367 (and a taxable value of $57,466)the City portion of their Fiscal Year 2009 (July 1,2008 - June 30,2009) tax bill would be $530.88with homestead tax credit. The distribution of their tax dollars to City departments and divisions would be:

NETCITY OF DUBUQUE OPERATING DEBTDEPARTMENT/DIVISION EXPENSE SERVICE TOTAL

There is noPolice 150.20 Property Tax 150.20Emergency Comm. Center 11.51 Supported 11.51Fire 113.22 Debt 113.22Emergency Management 1.18 1.18Building Services 2.26 2.26Subtotal 278.37 0.00 278.37

Human Rights 4.55 4.55Health Services 3.06 3.06Park Division 33.97 33.97Civic Center 12.12 12.12Grand Rever Center 5.38 5.38Recreation 10.37 10.37Library 37.17 37.17Subtotal 106.60 0.00 106.60

Airport 11.82 11.82Transit 19.65 19.65Public Works 21.24 21.24Engineering 12.79 12.79Economic Development 2.21 2.21Housing & Comm. Dev. 1.94 1.94Purchase of Services 15.43 15.43Subtotal 85.09 0.00 85.09

Planning 6.30 6.30City Council 2.48 2.48City Manager's Office 10.09 10.09City Manager - Budget 1.58 1.58City Manager - Personnel 4.75 4.75City Manager - Public Info. 1.92 1.92City Manager - Arts & Culture 4.10 4.10City Clerk 2.48 2.48Finance 12.98 12.98Legal 7.08 7.08Information Services 7.05 7.05Subtotal 60.82 0.00 60.82

GRAND TOTAL 530.88 0.00 530.88

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IBUDGET REVENUE BY CATEGORYI

MiscellaneousRevenue

24%

SpecialAssessment

0%

Charges forServices

20%

Taxes270/0

Licenses &Permits

3%

Use of Money &Property

16%

IntergovernmentalRevenue

16%

FY 2009 Adopted Revenue Budget $128,450,338

Taxeso Use of Money & Property

Charges for ServicesMiscellaneous Revenue

Licenses & Permitso Intergovernmental RevenueD Special Assessments

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SUMMARY OF TOTAL REVENUESBY REVENUE CATEGORY

% ChangeFY 2008 FY 2009 from

FY 2006 FY 2007 Adopted Adopted AdoptedRevenue Category Actuals Actuals Budget BUdget FY 2008

TaxesProperty Taxes 16,122,189 17,168,786 18,184,504 18,963,059 4.28%Local Option Sales Tax 7,223,660 7,759,544 8,147,521 8,391,973 3.00%Hotel/Motel Taxes 1,469,842 1,561,546 1,661,934 1,661,834 -0.01%Gaming Tax 585,907 594,670 608,535 779,606 28.11 %Other Taxes 2,352,674 4,443,880 4,384,650 4,991,764 13.85%

Total Taxes 27,754,272 31,528,426 32,987,144 34,788,236 5.46°A>

Licenses & PermitsGas/Electric Franchise Fees 1,530,762 1,490,593 1,591,993 1,550,216 -2.62%Cable Franchise Fees 560,436 651,956 593,712 625,000 5.27°A>Other Licenses & Permits 957,372 1,080,334 1,168,336 1,340,904 14.77%

Total Licenses & Permits 3,048,570 3,222,883 3,354,041 3,516,120 4.83%

Use of Money & PropertyInterest Earnings 1,730,497 2,531,630 675,503 958,528 41.90%Gaming Leases 13,054,686 14,632,427 14,663,328 9,466,287 -35.44%Other Uses of Money 3,501,339 2,561,718 2,390,408 2,560,991 7.14%

Total Use of Money & Property 18,286,522 19,725,775 17,729,239 12,985,806 -26.75%

Intergovernmental RevenueFederal Grants 11,684,097 11,008,101 10,949,155 10,827,153 -1.11 %State Road Use Funds 4,831,935 4,809,990 4,741,789 4,862,930 2.55%Bank Franchise Tax - - - - 0.00%State Grants 1,805,158 2,329,558 836,838 3,626,747 333.39%County Contributions 477,956 531,835 629,668 571,533 -9.23%

Total Intergovernmental Revenue 18,799,146 18,679,484 17,157,450 19,888,363 15.92°A>

Charges for ServicesUtility Charges 12,746,755 13,517,666 17,275,685 18,247,908 5.63%Other Charges for Services 6,505,111 7,065,188 6,753,966 7,356,216 8.92%

Total Charges for Services 19,251,866 20,582,854 24,029,651 25,604,124 6.55°A>

Special Assessments 362,957 595,500 700,000 325,000 -53.~7%

Miscellaneous RevenueInternal Charges 3,114,675 3,231,302 3,352,104 3,426,205 2.21°A>Proceeds from Bonds 5,057,575 743,591 11,905,749 25,118,197 110.98%Other Miscellaneous Revenue 2,245,560 4,952,533 2,218,175 2,798,287 26.15°A>

Total Miscellaneous Revenue 10,417,810 8,927,426 17,476,028 31,342,689 79.35%

Total Revenues Before Transfers 97,921,143 103,262,348 113,433,553 128,450,338 85.35%

Transfers 26,957,894 30,702,890 33,876,664 39,076,325 15.35°A>

Grand Total Revenues 124,879,037 133,965,238 147,310,217 167,526,663 13.72%

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WHERE THE MONEY COMES FROMFY 2009 OPERATING BUDGET

Cash Balances-1.2%

Operating Receipts23.8%

G.O. / RevenueBonds0.0%

Local Taxes36.3%

Total Adopted Operating Budget $83,207,016

IFY 2009 CAPITAL BUDGETI

Utilities

Federal Funds

• State Funds

o Local Taxes

G.O. / Revenue Bonds

o Operating Receipts

• Cash Balances

Other

Cash Balances3.4%

Operating Receipts5.0%

Federal Funds7.4%

Local Taxes27.6%

Utilities

Federal Funds

• State Funds

o Local Taxes

G.O. / Revenue Bonds

o Operating Receipts

• Cash Balances

Other

Total Adopted Capital Budget $59,676,161

* Excludes Transfers and non-program accounts for self-insurance, Metro Landfill accounts & Agency Fund accounts

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SUMMARY OF HOW BUDGETED EXPENDITURES ARE FUNDEDBY SOURCE OF INCOME

Total Adopted Total Adopted 2009 Adopted 2009 Adopted 2009 Capital2008 Revenues Budget Operating Budget Budget

Revenue Type Dollars Dollars I Percent Dollars I Percent Dollars I Percent

UtilitiesWater 5,396,087 5,153,495 3.610/0 4,829,070 5.800/0 324,425 0.540/0Sewer 6,175,166 6,450,978 4.51% 4,650,283 5.590/0 1,800,695 3.020/0Solid Waste 2,747,655 2,962,136 2.07% 2,623,536 3.150/0 338,600 0.57%Parking 2,176,202 2,049,871 1.430/0 1,771,371 2.130/0 278,500 0.470/0Stormwater 2,027,651 2,398,959 1.680/0 1,441,096 1.73% 957,863 1.610/0Landfill 2,280,498 2,087,367 1.460/0 2,086,867 2.510/0 500 0.000/0Transit 241,407 228,093 0.160/0 228,093 0.270/0 0.00%

Subtotal 21,044,666 21,330,899 14.93% 17,630,316 21.190/0 3,700,583 6.20%

Federal FundsCommunity Development 1,749,376 1,846,299 1.290/0 1,084,910 1.300/0 761,389 1.28%HUD Fair Housing 27,200 20,600 0.01% 20,600 0.02°10 0.00%HUD Lead Grant 16,500 367,915 0.26% 367,915 0.440/0 0.000/0Federally Assisted Housing 4,497,220 4,650,064 3.250/0 4,650,064 5.590/0 0.000/0Federal Grants - AmeriCorp 0 205,378 0.140/0 205,378 0.250/0 0.00%Federal Grants-Law Enforcement 7,150 41,300 0.030/0 41,300 0.050/0 0.00%Federal Transportation Bill 2005 947,879 2,063,030 1.44% 0.000/0 2,063,030 3.460/0Federal Transit Authority 794,650 763,308 0.530/0 723,308 0.87% 40,000 0.07°10Passenger Facility Charge 139,305 15,840 0.010/0 0.000/0 15,840 0.030/0Federal ISTEA Funds / STP Funds 412,121 896,970 0.630/0 0.000/0 896,970 1.50%Federal Aviation Admin. 3,046,745 610,470 0.430/0 0.000/0 610,470 1.02°10

Subtotal 11,638,146 11,481,174 8.04% 7,093,475 8.53°10 4,387,699 7.350/0

State FundsState HOME Grant Program 160,000 0 0.00°10 0 0.000/0 0 0.000/0State Health Grant/Lead Grant 19,730 31,020 0.02°10 31,020 0.040/0 0 0.000/0State Police Program Grants 57,568 51,571 0.04% 51,571 0.06% 0 0.00%State Library / Historical Grants 13,453 13,000 0.010/0 13,000 0.020/0 0 0.00%State RISE Grants 340,000 1,340,000 0.940/0 0 0.000/0 1,340,000 2.25°10State Transit 204,050 203,000 0.14°10 203,000 0.24°10 0.000/0State Airport Grants 0 16,290 0.010/0 0.000/0 16,290 0.03%IDOT/Highway Maintenance &Trails Grants 8,084 1,705,535 1.19% 9,035 0.01% 1,696,500 2.84%Road Use Tax 4,729,881 5,147,703 3.600/0 4,429,545 5.32% 718,158 1.200/0Mobile Home Tax 26,666 28,181 0.020/0 28,181 0.030/0 0.000/0

Subtotal 5,559,432 8,536,300 5.970/0 4,765,352 5.73% 3,770,948 6.32%

Local TaxesProperty Tax 18,178,383 18,955,845 13.27% 18,955,845 22.78°10 0.000/0Hotel/Motel Tax 1,661,934 1,661,834 1.160/0 1,661,834 2.000/0 0.00%Military Service 16,656 16,271 0.010/0 16,271 0.020/0 0.00%Monies &Credits 23,611 28,717 0.02% 28,717 0.03% 0.00°10Ag Land Tax 6,121 7,214 0.01% 7,214 0.010/0 0.000/0TIF Increment Property Tax 4,270,492 15,362,646 10.75% 5,621,422 6.760/0 9,741,224 16.32%DRA-Paramutual Tax 25,808 28,262 0.020/0 28,262 0.030/0 0.000/0Diamond Jo-Tax on Bets 251,381 429,862 0.300/0 429,862 0.52% 0.000/0Sales Tax-50010 and 200/0 5,721,976 7,270,930 5.090/0 4,195,986 5.040/0 3,074,944 5.150/0Sales Tax-300/0 2,670,096 3,639,125 2.55% 0.000/0 3,639,125 6.100/0

Subtotal 32,826,458 47,400,706 33.170/0 30,945,413 37.19% 16,455,293 27.570/0

Operating ReceiptsAirport 2,975,287 3,316,057 2.320/0 3,316,057 3.99% 0.00°10Ambulance 838,182 948,927 0.660/0 948,927 1.140/0 0.00%Animal Licenses 110,700 115,450 0.080/0 115,450 0.140/0 0.000/0Business License/Permits 186,125 202,016 0.14% 202,016 0.240/0 0.00%Cable TV 673,394 689,554 0.48% 687,054 0.83% 2,500 0.00%Grand Harbor Land Lease 38,100 45,720 0.03% 45,720 0.050/0 0.00°10County Participation Comm. Center 307,318 316,073 0.220/0 316,073 0.380/0 0.00%County Payment 301,712 141,116 0.10% 141,116 0.170/0 0.000/0Diamond Jo-Admissions 489,357 634,357 0.44°10 634,357 0.760/0 0.000/0

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SUMMARY OF HOW BUDGETED EXPENDITURES ARE FUNDEDBY SOURCE OF INCOME

Total Adopted Total Adopted 2009 Adopted 2009 Adopted 2009 Capital2008 Revenues Budget Operating Budget Budget

Revenue Type Dollars Dollars I Percent Dollars I Percent Dollars I Percent

ORA-Equity Distribution (Used for CIP only) 5,328,880 571,880 0.40% 0.000/0 571,880 0.960/0ORA-Gaming used for America's RiverProject/Parking/Fire Debt Abatement 649,551 706,524 0.490/0 706,524 0.850/0 0.000/0ORA-Gaming Revenues (Lease & Slots) 9,903,366 ~,468,340 5.930/0 6,079,644 7.310/0 2,388,696 4.000/0ORA-Police Overtime - Security 268,138 272,024 0.190/0 272,024 0.33% 0.000/0Dubuque Casino Hotel & Diamond Jo Lease 84,265 361,348 0.25% 361,348 0.430/0 0.000/0Engineering Division incl' Riverfront Leases 295,624 331,354 0.23% 331,354 0.400/0 0.000/0Federal Building Leases 200,188 251,611 0.180/0 251,611 0.300/0 0.00%Fire Training / Confined Space Service 11,750 12,750 0.01 % 12,750 0.020/0 0.00%Golf 703,820 759,753 0.53% 721,953 0.87% 37,800 0.060/0Information Services Recharges 333,481 332,222 0.23% 332,222 0.40% 0.000/0Inspection (Building/Health/Fire) 686,001 790,783 0.55% 790,783 0.950/0 0.00%Interest Earnings-Tax Funds 450,000 650,620 0.46% 650,620 0.78% 0.000/0Iowa District Court Fines 150,000 150,000 0.100/0 150,000 0.18% 0.00%Library Receipts 74,375 108,800 0.080/0 108,800 0.130/0 0.00%Misc./Admin Overhead Charges 77,920 31,123 0.020/0 31,123 0.040/0 0.00%Public Works 35,759 25,350 0.02% 25,350 0.030/0 0.00%Park 228,092 246,585 0.170/0 246,585 0.300/0 0.00%Police 239,000 327,359 0.23% 327,359 0.39% 0.00%Recreation 670,624 686,713 0.48% 686,713 0.830/0 0.000/0Rental Housing 116,478 184,668 0.13% 184,668 0.220/0 0.000/0Utility Franchise Fees 1,591,993 1,550,216 1.080/0 1,550,216 1.860/0 0.00%Zoning 76,067 74,586 0.050/0 74,586 0.09% 0.000/0

Subtotal 28,095,547 23,303,879 16.31% 20,303,003 24.40% 3,000,876 5.030/0

Cash BalancesTax Funds 680,584 982,111 0.690/0 (1,024,583) -1.230/0 2,006,694 3.360/0Non-Enterprise Constr.& Oper. Funds 0 0 0.000/0 0.000/0 0.000/0

Subtotal 680,584 982,111 0.69% (1,024,583) -1.230/0 2,006,694 3.360/0

Land Sales--Industrial Parks 550,500 448,000 0.310/0 0.000/0 448,000 0.75%Farm Land Rents 28,924 13,876 0.01 % 13,876 0.020/0 0.000/0Revenue SRF Bonds (Water Abated Debt) 2,060,000 2,519,800 1.760/0 0.000/0 2,519,800 4.22%Revenue SRF Bonds (Sewer Abated Debt) 801,000 3,061,050 2.140/0 0.000/0 3,061,050 5.13%G.O./SRF Bonds (Stormwater Abated Debt) 7,844,749 9,885,989 6.920/0 0.000/0 9,885,989 16.57%G.O. Bonds (Industrial Pk W.TIF Abated) 0 7,245,767 5.07% 0.00% 7,245,767 12.140/0G.O. Bonds (Library - GOT TIF Abated) 1,200,000 1,200,000 0.84% 0.000/0 1,200,000 2.01%G.O. Bonds (Main/Kepharts-GDT TIF) 0 555,591 0.39% 0.000/0 555,591 0.93%G.O. Loan (Fire Station-Gaming Abated) 0 650,000 0.450/0 0.00% 650,000 1.09%Loan Repayments

Water to General Fd 59,570 59,571 0.040/0 0.000/0 59,571 0.100/0Internal Mains-Revolving Loan Fund 121,300 115,800 0.080/0 0.000/0 115,800 0.190/0UDAG 450,557 404,196 0.280/0 295,196 0.350/0 109,000 0.18%Econ. Dev-Loan Pool and ED 0 0 0.000/0 0.000/0 0.000/0Rehab/RRP 66,010 1,534 0.00% 1,534 0.00% 0.00%

Special Assessments 723,950 350,150 0.250/0 0.00% 350,150 0.590/0Private Funding 135,116 293,280 0.210/0 141,780 0.170/0 151,500 0.25%

Subtotal 14,041,676 26,804,604 18.760/0 452,386 0.540/0 26,352,218 44.16%

Budget Less Service Funds 113,886,509 139,839,673 97.870/0 80,165,362 96.340/0 59,674,311 100.00%

Internal Service Funds 2,926,258 3,043,504 2.130/0 3,041,654 3.660/0 1,850 0.000/0

Total Budget 116,812,767 142,883,177 100.00ok 83,207,016 100.00ok 59,676,161 100.00%

* Excludes Transfers and non-program accounts for self-insurance, Metro Landfill accounts & Agency Fund accounts

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HOW THE MONEY IS SPENTFY 2009 ADOPTED OPERATING BUDGET

Public Safety26%

GeneralGovernment

7°A>

Debt Service9%

Community &Econ. Dev.

11°A>

Culture &Recreation

10%

Public Works13°A>

Health & SocialServices

1%

Total Adopted Operating Budget $83,207,016

Public Safety

o Culture & Recreation

Business Type

Public Works 0 Health & Social Services

-Community & Econ. Dev. OGeneral Government

.0 Debt Service

* Excludes transfers and non-program expense for self-insurance, Metro Landfill accounts & Agency Fund

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SUMMARY OF TOTAL EXPENDITURESBY DEPARTMENT AND STATE PROGRAM

Ok ChangeFY 2008 FY 2009 from

FY 2006 FY 2007 Adopted Adopted AdoptedState Program I Department Actuals Actuals BUdget Budget FY 2008

OPERATING EXPENDITURES

Public SafetyPolice 9,491,553 9,794,625 10,577,719 10,699,347 1.15%Emergency Comm. Center 857,188 888,901 937,805 1,050,843 12.05%Fire 7,924,774 8,206,128 8,258,839 8,367,888 1.32%Disaster Services 34,680 43,444 51,541 85,624 66.13%Health Services - Animal Control 174,774 210,851 204,300 224,069 9.68°A>Public Works - Flood Control 52,557 87,677 127,482 129,052 1.23%Building Services - Inspections 559,186 653,461 748,816 731,613 -2.30%

Total Public Safety 19,094,712 19,885,087 20,906,502 21,288,436 1.83%Debt Service ° ° ° (85,000) 100.00%

Total Public Safety without Debt Service 19,094,712 19,885,087 20,906,502 21,203,436 1.42%

Public WorksAirport 3,317,427 3,859,040 3,770,655 4,069,753 7.93%Public Works 4,963,277 5,374,109 5,677,132 5,652,622 -0.43%Engineering 1,754,492 1,982,334 2,221,572 4,205,299 89.29°A>

Total Public Works 10,035,196 11,215,483 11,669,359 13,927,674 19.35%Debt Service (869,795) (1,091,130) (1,092,502) (3,066,107) 180.65%

Total Public Works without Debt Service 9,165,401 10,124,353 10,576,857 10,861,567 2.69%

Health & Social ServicesHuman Rights 239,919 325,276 350,063 318,137 -9.12%Health Services 318,496 342,121 357,268 362,585 1.49%Purchase of Services 135,828 136,339 138,850 138,850 0.00%

Total Health & Social Services 694,243 803,736 846,181 819,572 -3.14°A>

Culture & RecreationParks 2,238,085 2,242,307 2,392,073 2,442,253 2.10%Civic Center 594,900 763,783 752,605 772,878 2.69%Conference Center 381,175 367,058 401,004 388,786 -3.05%Recreation . 2,007,012 2,048,622 2,122,795 2,199,780 3.63%Library 2,187,823 2,525,362 2,419,241 2,497,463 3.23%City Manager-Arts & Cultural Affairs 238,073 256,377 248,730 261,648 5.19%

Total Culture & Recreation 7,647,068 8,203,509 8,336,448 8,562,808 2.72°A>

Community & Economic DevelopmentEconomic Development 2,692,406 3,578,764 2,961,493 3,099,470 4.66%Housing & Comm. Development 5,387,979 5,384,611 5,329,894 6,054,811 13.60°A>Planning Services 619,751 640,525 695,703 711,077 2.21%City Manager's-Neighborhood Development 86,531 92,336 102,145 99,919 -2.18%Purchase of Services 841,560 910,719 981,659 1,040,616 6.01%

Total Comm. & Econ. Devl. (CED) 9,628,227 10,606,955 10,070,894 11,005,893 9.28%Debt Service (1,477,599) (1,527,056) (1,558,319) (1,665,537) 6.88%

Total CED without Debt Service 8,150,628 9,079,899 8,512,575 9,340,356 9.72%

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SUMMARY OF TOTAL EXPENDITURESBY DEPARTMENT AND STATE PROGRAM


FY 2006 FY 2007 Adopted Adopted AdoptedState Program I Department Actuals Actuals Budget Budget FY 2008

General GovernmentBuilding Services - City Hall & Bldg Maint. 169,486 391,909 379,662 459,960 21.15°A,City Council 125,681 133,117 154,152 158,187 2.62%City Manager 1,194,186 1,340,661 1,459,439 1,667,535 14.26%City Clerk 316,048 272,551 375,054 319,832 -14.72%Finance 1,310,318 1,384,752 1,525,817 1,480,729 -2. 96°A,Cable TV 225,152 228,175 279,943 315,584 12.73%Legal 454,688 554,132 527,989 604,644 14.52°A,Information Services 647,286 683,249 972,531 870,138 -10.53°A,

Total General Government 4,442,845 4,988,546 5,674,587 5,876,609 3.56%

Business TypeWater 3,531,167 3,540,544 4,062,565 4,120,041 1.41%Water Pollution Control 2,867,531 3,231,948 3,375,661 3,512,824 4.06%Parking Division 1,828,316 1,918,605 2,099,614 2,105,174 0.26°A,Transit 2,102,496 2,231,637 2,184,110 2,408,039 10.25%Public Works- Solid Waste & Landfill 3,959,328 4,081,942 4,504,150 4,377,688 -2.81°A,Public Works- Garage Service 1,465,682 1,615,650 1,564,264 1,665,404 6.47°A,Public Works- Sewer/Stormwater Maint. 414,867 458,218 514,164 485,115 -5.65°A,Engineering - Sewer/Stormwater Improv. 418,964 590,916 1,593,854 1,395,562 -12.44%Engineering - Service Fund 1,096,598 1,367,128 1,350,964 1,371,118 1.49°A,City Manager - General Service ° ° 996 998 0.20°A,Finance - Meter Reads/Service 237,970 271,887 254,552 284,061 11.59%

Total Business Type 17,922,919 19,308,475 21,504,894 21,726,024 1.03%Debt Service (1,547,692) (1,808,198) (2,651,315) (2,391,056) -9.82°A,

Total Business Type without Debt Service 16,375,227 17,500,277 18,853,579 19,334,968 2.55%

Total Expenditures without Debt 65,570,124 70,585,407 73,706,729 75,999,316 3.11°A,

Total Debt Service 3,895,086 4,426,384 5,302,136 7,207,700 35.94%

TOTAL OPERATING EXPENDITURES 69,465,210 75,011,791 79,008,865 83,207,016 5.31%

Capital Improvement Projects (CIP)Public Safety 325,140 696,991 772,350 1,551,271 100.85°A,Public Works 11,929,753 10,636,696 11,442,093 '23,712,671 107.24°A,Culture & Recreation 2,579,948 1,537,145 3,928,683 3,454,189 -12.08%Community & Economic Devel. 7,054,391 2,978,290 4,671,648 9,086,156 94.50°A,General Government 694,521 535,754 993,303 2,215,702 123.06%Business Type 9,769,698 8,842,831 15,995,825 19,656,172 22.88%TOTAL CIP EXPENDITURES 32,353,451 25,227,707 37,803,902 59,676,161 57.86%

Total Expenditures Before Transfers 101,818,661 100,239,498 116,812,767 142,883,177 22.32°k

Interfund Transfers 26,957,894 31,394,575 33,876,664 39,076,325 15.35°A,

Grand Total Expenditures 128,776,555 131,634,073 150,689,431 181,959,502 20.75%

* Excludes non-program expense for self-insurance, Metro Landfill accounts & Agency Fund accounts

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CITY OF DUBUQUEFY 2009 GRAND TOTAL EXPENDITURE SUMMARIES


FY 2006 FY 2007 Adopted Adopted AdoptedActual Actual Budget Budget FY 2008

EMPLOYEE EXPENSE 40,167,763 41,497,520 43,638,184 44,811,723 2.69%

SUPPLIES & SERVICES 23,339,248 26,615,028 27,187,677 28,590,395 5. 16°Jlc>CAPITAL OUTLAY 1,521,928 1,813,885 2,282,780 1,908,130 -16.41°Jlc>

SUBTOTAL 65,028,939 69,926,433 73,108,641 75,310,248 3.01 %

DEBT SERVICE 3,895,086 4,426,383 5,302,136 7,207,700 35.94%

NON-EXPENSE ACCOUNTS 584,372 658,972 598,088 689,068 15.21 %

TOTAL OPERATING BUDGET 69,508,397 75,011,788 79,008,865 83,207,016 5.31°Jlc>

CAPITAL IMPROVEMENTS 32,318,247 25,227,706 37,803,902 59,676,161 57.86%

TOTAL BUDGET 101,826,644 100,239,494 116,812,767 142,883,177 22.32%

* Excludes transfers and non-program expense for self-insurance, Metro_ Landfill accounts & AgencyFund accounts

OPERATING EXPENDITURES BY FUND100 GENERAL FUND 38,092,876 40,703,790 43,013,158 44,054,143 2.420/0

205 TRUST & AGENCY FUND 127 399 0.00%

210 TIF-METRIXINORDSTROM 1,097,303 1,886,398 1,207,226 1,340,377 11.030/0

212 TIF-QUEBECOR 11,994 12,468 12,468 13,378 7.30%

220 TIF-ADV. DATA COM. TECH PAl 128,087 128,087 128,087 128,086 O.OO°Jlc>222 TIF-CARTEGRAPH 58,000 58,000 58,000 58,000 O.OO°Jlc>225 TIF-TECH PARK SOUTH 2,245 32,147 60,329 87.67%

230 TIF-EAST 7TH STREET 41,306 42,938 42,938 37,497 -12.67%

232 TIF-KERPER BLVD 495,218 489,285 489,285 489,286 0.000/0

240 TIF-GREATER DOWNTOWN 1,005,816 1,117,839 1,122,810 3,041,079 170.85%

249 TIF-SWISS VALLEY ECON DEV 3,346 2,036 -100.00%

250 ROAD USE TAX FUND 3,709,748 3,890,674 4,286,681 4,429,545 3. 33°Jlc>260 COMM DEVEL FUND 1,009,126 1,002,386 1,053,278 1,077,862 2. 33°Jlc>265 UDAG REPAYMENTS 263,642 315,576 300,557 295,196 -1.78%

270 RRP LOAN REPAYMENTS 23,956 24,814 26,010 1,534 -94.100/0

275 LEAD GRANT PROGRAM 857,207 317,417 367,915 O.OO°Jlc>280 SECTION 8 HOUSING FD 3,832,620 4,320,928 4,496,400 4,649,244 3.40%

290 CABLE TV FUND 498,492 564,926 651,067 686,481 5.44%

292 CABLE EQ UPDATE 17,995 0.000/0

295 LIBRARY GIFTS TR FD 55,073 240,353 40,000 0.00%

400 DEBT SERVICE FUND 817,489 1,038,514 1,037,114 1,159,914 11.84%

440 GO BOND FUND 0.00%

500 ELLA LYONS PEONY TR 1,138 80 1,138 1,138 0.000/0

-143-

CITY OF DUBUQUEFY 2009 GRAND TOTAL EXPENDITURE SUMMARIES

0/0 ChangeFY 2008 FY 2009 from

FY 2006 FY 2007 Adopted Adopted AdoptedActual Actual Budget Budget FY 2008

OPERATING EXPENDITURES BY FUND

550 LIBRARY GIFTS TRUST 14 0.00%600 TRANSIT FUND 2,102,496 2,231,637 2,184,11.0 2,408,039 10.25%

610 SEWAGE UTIL-OPER FD 3,339,976 3,720,395 3,996,227 4,093,201 2.430/0620 STORMWATER UTILITY 375,688 560,687 1,487,452 1,300,300 -12.58%630 PARKING FAC-OPER FD 1,382,279 1,461,441 1,643,186 1,655,162 0.73°J'o640 WATER UTIL-OPER FUND 3,773,260 3,813,474 4,317,117 4,404,102 2.01°J'o670 SOLID WASTE COLLECTION F[ 2,040,902 2,181,757 2,286,170 2,346,498 2.64%800 ENGINEERING SERV FD 1,096,598 1,367,'128 1,350,964 1,371,118 1.49%810 GARAGE SERVICE FUND 1,465,408 1,569,690 1,564,264 1,666,231 6.52%820 GENERAL SERVICE FUND 274 45,691 996 171 -82.83%830 STORES/PRINTING FUND (4,123) (774) O.OO°J'o940 LANDFILL OPER FUND 1,918,426 1,900,185 2,217,979 2,031,190 -8.42%

TOTAL OPERATING BUDGET 69,508,397 75,011,788 79,008,865 83,207,016 5.31°J'o

CAPITAL EXPENDITURES BY FUND

100 GENERAL FUND 5,476,682 5,694,646 9,856,104 7,399,391 -24. 93°J'o241 TAX INCRE-DOWNTOWN 300,000 310,000 350,000 350,000 O.OO°J'o250 ROAD USE TAX FUND 632,337 624,203 559,450 818,158 46.24%260 COMM DEVEL FUND 1,300,924 876,443 689,301 581,389 -15.66%262 COMM DEV DISCRETION 48,207 43,255 0.00%265 UDAG REPAYMENTS 57,026 395,956 150,000 109,000 -27.330/0270 STATE RENTAL REHAB 53,725 51,352 40,000 -100.000/0

271 STATE HOME PROGRAM 35,296 17,913 160,000 -100.000/0

290 CABLE TV 177,923 7,912 54,754 2,500 -95.430/0

300 STREET CONST FUND 7,122,754 5,502,781 4,617,096 9,041,625 95.83°J'o350 SALES TAX CONSTR. FD 422,574 371,765 1,617,715 2,862,944 76. 97°J'o360 GENERAL CONSTR FUND 5,388,997 1,057,847 313,057 17,990,582 5646.74°J'o370 GOLF CONSTRUCTION FD 400 584 37,800 O.OO°J'o390 AIRPORT CONST FUND 1,572,954 1,430,217 3,400,600 826,600 -75.69°J'o600 TRANSIT FUND 112,671 18,854 100,000 50,000 -50.00%670 REFUSE COLLECTION FD 861 61,338 230,000 338,600 47.22%700 AMERICA'S RIVER FD 5,903,261 2,175,524 O.OO°J'o710 SAN-SEWER CONST FD 956,017 2,071,874 3,404,003 5,110,545 50.13%720 STORM SEWER CONST FD 1,554,363 2,343,863 8,878,591 10,980,452 23.67°J'o730 PARKING FAC CONST FD 424,568 995,251 433,528 315,000 -27.34%740 WATER CONST FUND 776,707 1,174,613 2,931,503 2,859,225 -2.47%810 GARAGE SERVICE FUND 5,900 1,850 -68.64°J'o940 LANDFILL OPER FUND 1,515 12,300 500 -95. 93°J'o

TOTAL CAPITAL BUDGET 32,318,247 25,227,706 37,803,902 59,676,161 57.86%

TOTAL BUDGET (excl' transfers) 101,826,644 100,239,494 116,812,767 142,883,177 22.320/0

-144-

CITY OF DUBUQUEFISCAL YEAR 2009 OPERATING BUDGET

BY MAJOR CATEGORIES AND DEPARTMENT & CAPITAL BUDGET BY DEPARTMENT

EMPLOYEE SUPPLIES & CAPITAL NON-EXP SUBTOTAL DEBT TOTALDEPARTMENT/DIVISION EXPENSE SERVICES OUTLAY ACCOUNTS OPERATING SERVICE BUDGET

Police Department 9,074,276 1,274,343 350,728 10,699,347 10,699,347Emergency Communications 972,090 72,861 5,892 1,050,843 1,050,843Fire Department 7,343,705 711,272 227,911 8,282,888 85,000 8,367,888Emergency Management 59,064 26,560 85,624 85,624Building Services Dept. 825,721 193,472 12,000 (132,165) 899,028 899,028Human Rights Department 240,721 77,416 318,137 318,137Health Services Department 364,298 102,956 7,000 474,254 474,254Park Division 1,829,282 505,471 107,500 2,442,253 2,442,253Civic Center Division 17,962 754,916 772,878 772,878Grand River Center 388,786 388,786 388,786Recreation Division 1,276,887 903,883 19,010 2,199,780 2,199,780Library Department 1,668,659 802,874 25,930 2,497,463 2·,497,463Water Department 1,694,787 1,911,955 122,950 8,562 3,738,254 381,787 4,120,041Water Poll. Control Dept 1,328,951 1,972,084 66,500 3,189 3,370,724 142,100 3,512,824Parking Division 633,203 503,169 43,600 1,459 1,181,431 923,743 2,105,174Airport Department 1,141,832 2,705,179 179,392 4,026,403 43,350 4,069,753Transit Division 1,328,074 1,066,682 13,283 2,408,039 2,408,039Public Works Department 6,325,843 5,144,618 397,330 442,090 12,309,881 12,309,881Engineering Department 2,266,884 398,623 94,325 245,964 3,005,796 3,966,183 6,971,979Economic Development 257,004 1,176,929 1,433,933 1,665,537 3,099,470Housing & Comm. Dev. 1,687,122 4,470,938 57,131 132,165 6,347,356 6,347,356Planning Services Dept 599,382 87,498 24,197 711,077 711,077City Council 67,608 90,579 158,187 158,187City Manager's Office 1,394,958 608,867 26,275 2,030,100 2,030,100City Clerk's Office 233,435 85,797 600 319,832 319,832Finance Department 1,062,715 692,632 22,040 (12,597) 1,764,790 1,764,790Cable TV Division 168,121 130,862 16,200 401 315,584 315,584Legal Department 433,223 171,421 604,644 604,644Information Services Dept. 574,980 233,382 61,776 870,138 870,138Purchase of Services 1,291,866 1,291,866 1,291,866TOTAL DEPTS/DIVISIONS 44,811,723 28,590,395 1,908,130 689,068 75,999,316 7,207,700 83,207,016

-145-

CITY OF DUBUQUEADOPTED FISCAL YEAR 2009 OPERATING BUDGET

BY MAJOR EXPENSE CATEGORIES BY FUND AND DEPARTMENT

EMPLOYEE SUPPLIES & CAPITAL DEBT NON-EXP

FUND DEPARTMENT/DIVISION EXPENSE SERVICES OUTLAY SERVICE ACCOUNTS TOTAL

General Police Department 8,958,453 1,274,343 350,728 10,583,524

Emergency Communications Dept. 972,090 72,861 5,892 1,050,843

Fire Department 7,308,476 711,272 227,911 8,247,659

Emergency Management 59,064 26,560 85,624

Human Rights Department 240,721 76,416 317,137

Health Services Department 336,852 101,656 7,000 445,508

Park Division 1,829,282 504,333 107,500 2,441,115

Civic Center Division 17,962 754,916 772,878

Grand River Center 388,786 388,786

Recreation Division 1,213,675 838,935 19,010 2,071,620

Library Department 1,668,659 762,874 25,930 2,457,463

Airport Department 1,141,832 2,705,179 179,392 43,350 4,069,753

Public Works Department 1,054,290 880,165 34,650 (580,176) 1,388,929

Engineering Department 792,510 279,357 73,875 1,145,742

Building Services Department 825,668 189,956 12,000 (132,165) 895,459

Economic Development 148,840 56,485 205,325

Housing and Comm.Dev. Dept. 397,239 249,501 6,833 132,165 785,738

Planning Services Department 525,640 70,375 21,386 617,401

City Council 67,608 90,579 158,187

City Manager's Office 1,210,125 517,804 26,275 1,754,204

City Clerk's Office 233,435 85,797 600 319,832

Finance Department 956,346 533,940 3,040 (12,597) 1,480,729

Legal Department 433,223 171,421 604,644

Information Services 486,352 233,382 61,776 781,510

Purchase of Services 984,533 984,533

Total, General Fund 30,819,278 12,593,930 1,190,358 43,350 (592,773) 44,054,143

Transit Transit Division 1,328,074 1,066,682 13,283 2,408,039

Total, Transit Fund 1,328,07.4 1,066,682 13,283 2,408,039

Debt Fire Department 85,000

Service Engineering Department 1,074,914 1,074,914

Total, Debt Service Fund 1,159,914 1,074,914

Tax Economic Development Dept. 1,104,640 1,665,537 2,770,177

Increment Engineering Department 1,947,843 1,947,843

Parking Division 450,012 450,012

Total, Tax Increment Funds 1,104,640 4,063,392 5,168,032

Road Use Engineering Department 16,350 20,450 36,800

Tax Public.Works Department 1,807,294 2,170,727 247,000 167,724 4,392,745

Total, Road Use Tax Fund 1,807,294 2,187,077 267,450 167,724 4,429,545

-146-



EMPLOYEE SUPPLIES & CAPITAL DEBT NON·EXP


Community Economic Development 44,882 15,804 60,686

Development Housing and Comm. Dev. 529,614 78,423 10,965 619,002

Planning Services Department 73,742 17,123 2,811 93,676

Recreation Division 63,212 64,948 128,160

Human Rights Department 1,000 1,000

City Manager's-Neighborhood Devl 77,517 22,402 99,919

Purchase of Services 75,419 75,419

Total, Comm. Dev. Fund 788,967 275,119 13,776 1,077,862

Lead Paint Housing and Community Dev. 183,115 149,260 35,540 367,915

Total, Lead Paint Grant 183,115 149,260 35,540 367,915

UDAG Economic Development Dept. 63,282 63,282

Repayment Purchase of Service 231,914 231,914

Total, UDAG Repmt. Fund 63,282 231,914 295,196

Section 8 Police Department 76,077 76,077

Housing and Comm. Dev. 576,657 3,992,717 3,793 4,573,167

Total, Section 8 Housing Fund 652,734 3,992,717 3,793 4,649,244

State Rental Housing and Comm. Dev. 497 1,037 1,534

Rehab Total, State Rental Rehab Fund 497 1,037 1,534

Water Water Department 1,694,787 1,911,955 122,950 381,787 8,562

Operating Finance Department-Meter Reads 106,369 158,692 19,000 284,061

Total, Water Operating Fund 1,801,156 2,070,647 141,950 381,787 8,562 284,061

Sewer Water Pollution Control Dept. 1,328,951 1,972,084 66,500 142,100 3,189 3,512,824

Operating Engineering Department 71,117 24,145 95,262

Public Works Department 300,008 121,387 43,900 19,820 485,115

Total, Sewer Operating Fund 1,700,076 2,117,616 110,400 142,100 23,009 4,093,201

Solid Waste Public Works Department 1,425,132 798,457 49,780 73,129 2,346,498

Operating Total, Solid Waste Oper. Fund 1,425,132 798,457 49,780 73,129 2,346,498

Stormwater Engineering Department 46,159 64,751 943,426 245,964 1,300,300

Operating Total, Stormwater Operating 46,159 64,751 943,426 245,964 1,300,300

Landfill Public Works Department 881,174 1,094,725 2,000 53,291 2,031,190

DMASWA Total, Landfill Operating Fund 881,174 1,094,725 2,000 53,291 2,031,190

Parking Parking Division 633,203 503,169 43,600 473,731 1,459 1,655,162

Operating Total, Parking Operating Fund 633,203 503,169 43,600 473,731 1,459 1,655,162

-147-



EMPLOYEE SUPPLIES & CAPITAL DEBT NON·EXP


Cable TV Cable TV Division 168,121 130,862 16,200 401 315,584

City Manager's-Public Information 106,318 68,661 174,979

Information Services 88,628 88,628

Building Serv-City Hall Annex 53 3,516 3,569

Police Department 39,746 39,746

Fire Department 35,229 35,229

Health Services Department 27,446 1,300 28,746

Total, Cable TV Fund 465,541 204,339 16,200 401 686,481

Expendable Library Department 40,000 40,000

Library Gifts Total, Expendable Library Gifts 40,000 40,000

Permanent Parks Division-Lyons Peony Trust 1,138 1,138

Total, Permanent Funds 1,138 1,138

Internal Engineering Department 1,357,098 14,020 1,371,118

Service Public Works Department 857,945 79,157 20,000 708,302 1,665,404

Funds City Manager's Office 998 998

Total, Service Fund 2,216,041 93,177 20,000 708,302 3,037,520

TOTAL OPERATING BUDGET (excl' transfers) 44,811,723 28,590,395 1,908,130 7,207,700 689,068 83,207,016

-148-

CITY OF DUBUQUE

FUND BALANCE, INCOME AND EXPENSE SUMMARY

FISCAL YEAR 2009 ADOPTED BUDGET

PLUSBEG. INCOME

BALANCE NOT TAXES

$8,377,897 $29,240,500$18,457

$8,377,897 $29,240,500

$383,693 $4,862,9302,013,688 5,135,723

4,292380,285 350,150758,012 21,000180,000 1,686,92322,999 710,62837,094

102,748 24,4651,390,516 4,565,957

95,782 650,500139,667

$5,508,776 $18,008,276

FUNDGENERALGeneralTort Liability

SUBTOTAL,General Funds

SPECIAL REVENUERoad Use Tax FundTax Increment & ReserveTrust &AgencySpecial AssessmentsUDAG RepaymentsCommunity Dev.Lead Grant ProgramHome Program FundsRRP RepaymentsSection 8Cable TV and Equipment FundExpendable Library Gifts Trust

SUBTOTAL,Special Revenue

G.O. DEBT SERVICE"SUBTOTAL, G.O. Debt

PERMANENTLibrary Gifts TrustE.B.Lyons Peony Trust

SUBTOTAL, Trust Funds

CAPITAL PROJECTStreet ConstructionSales Tax ConstructionPassenger Facility ChargeAirport ConstructionGolf ConstructionDog Track/Riverboat Depr.GO Loan Fund - Fire StationGO Bond Fund - LibraryGO Bond Fund - Main StreetscapeGO Bond Fund - Kephart's BldgGO Bond Fund - DICW ExpansionGeneral Const Fund

SUBTOTAL, Constr. Funds

21,15834,081

$55,239

1,405,5871,405,558

424,1894,076

138,473103,275

10,621,951$14,103,109

3,000$3,000

7,636,0921,678,395

15,840626,760

650,0001,200,000

301,995253,596

7,245,7671,236,000

$20,844,445

PLUSTRANSFERS

IN

$8,756,920

$8,756,920

$100,000177,860

$277,860

$1,159,914$1,159,914

294,000

199,840

8,041,358$8,535,198

PLUSPROPERTY

TAX

$16,471,668389,492

$16,861,160

2,094,685

$2,094,685

* GENERAL FUND ENDING BALANCE and UNENCUMBERED FUND BALANCE: The policy set byCity Council is to maintain a General Fund operating reserve (ending balance) of at least 100/0 of thetotal General Fund operating budget (excluding fringes and tort liability expense). The City Councilmaintains this surplus in the fund in order to pay operating costs until tax money, or other anticipatedrevenue comes in, and to mitigate property tax rate increases in future years for additional capitalimprovements that have been identified in several pending long-range plans. These plans will alsoidentify operational cost increases in addition to just normal City growth from the physical expansion ofDubuque. The policy set by City Council for unencumbered fund balance is $200,000. This meansthat it is assumed the budget will not be spent down 1000/0 of expenditures and income may exceed fundbalances by this amount. This anticipated "Carryover Balance" to not exceed $200,000 will help financethe budget year and beyond through the budget planning period. Any amount over that shall beprogrammed in the next budget cycle as part of the capital improvement budgeting process.

-149-

LESS LESS REQUIREMENTSENDING TRANSFERS TOTAL OPERATING CAPITAL

BALANCE OUT BUDGET BUDGET BUDGET

6,802,441 $4,591,010 $51,453,534 $44,048,550 $7,404,98418,457 389,492

$6,802,441 * $4,980,502 $51,453,534 $44,048,550 $7,404,984

98,920 $5,247,703 $4,429,545 $818,1581,047,989 761,250 5,518,032 5,168,032 350,000

4,292 2,094,685380,285 350,150374,816 404,196 295,196 109,000

20,624 187,048 1,659,251 1,077,862 581,389365,712 367,915 367,915

37,094125,679 1,534 1,534

1,306,409 820 4,649,244 4,649,24456,728 573 688,981 686,481 2,500

139,667$3,958,215 $3,394,526 $18,536,856 $16,675,809 $1,861,047

$1,159,914 $1,159,914$1,159,914 $1,159,914

(18,842) 40,000 40,00035,943 $1,138 $1,138

$17,101 $41,138 $41,138

294,054 $9,041,625 9,041,6259,009 212,000 2,862,944 2,862,944

424,189 15,8404,076 826,600 826,600

100,673 37,800 37,800103,275

650,0001,200,000

301,995253,596

7,245,7671,460,727 448,000 17,990,582 17,990,582

$2,396,003 $10,327,198 $30,759,551 $30,759,551

-150-

CITY OF DUBUQUEFUND BALANCE, INCOME AND EXPENSE SUMMARYFISCAL YEAR 2009 ADOPTED BUDGET

PLUS PLUS PLUSBEG. INCOME TRANSFERS PROPERTY

FUND BALANCE NOT TAXES IN TAX

UTILITY/ENTERPRISEWater Operating $271,709 $5,655,882 $40,000Water Construction (442,750) 35,000 3,286,990Sewer Operating 474,867 6,223,942San. Sewer Construction 299,359 110,800 4,708,606Stormwater Operating 790,592 2,186,908Stormwater Construction 50,798 10,754,199Refuse 341,046 2,897,536Landfill 9,307,680 2,163,890Parking Operating 103,618 2,322,607Parking Construction (19,124) 46,500 293,000General Obligation Bond Fund 317,687 15,466,839America's River Project FundTransit 247,737 1,194,401 1,263,638T&A-Self Insurance Reserves 2,441,829Service Fund Charges 103,070 3,093,967SUBTOTAL, Utility $14,288,118 $41,398,272 $20,346,433Enterprise FundsTOTAL ALL FUNDS $42,342,368 $109,494,493 $39,076,325 $18,955,845

-151-

LESS LESS REQUIREMENTSENDING TRANSFERS TOTAL OPERATING CAPITAL

BALANCE OUT BUDGET BUDGET BUDGET

$331,331 $1,232,158 $4,404,102 $4,404,10220,015 2,859,225 2,859,225

548,970 2,056,638 4,093,201 4,093,2018,220 5,110,545 5,110,545

804,794 872,406 1,300,300 1,300,300(175,455) 10,980,452 10,980,452276,446 277,038 2,685,098 2,346,498 338,600

9,384,203 55,677 2,031,690 2,031,190 500361,854 409,209 1,655,162 1,655,162

5,376 315,000 315,000317,687 15,466,839

247,737 2,458,039 2,408,039 50,0002,441,829

153,533 4,134 3,039,370 3,037,520 $1,850$14,726,540 $20,374,099 $40,932,184 $21 ,276,012 $19,656,172

$27,909,529 $39,076,325 $142,883,177 $83,201 ,423 $59,681,754

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DISTRIBUTION OF

COMMUNITY DEVELOPMENT

FUNDS

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Masterpiece 0'1"1 tJ1eMississiJ1pi

THECrrYOF

DUB E

FY 2009 ANNUAL PLAN

FOR USE OF PROGRAM YEAR 2008

COMMUNITY DEVELOPMENT BLOCK GRANT

(CDBG) FUNDS

March 2008

PREPARED BY THE HOUSING AND COMMUNITY DEVELOPMENT DEPARTMENT

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CITY OF DUBUQUE, IOWA

FY 2009 ANNUAL ACTION PLAN

FOR THE USE OF PROGRAM YEAR 2008COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS

EXECUTIVE SUMMARY

INTRODUCTIONThe Fiscal Year 2009 Annual Action Plan for the use of Program Year 2008 Community DevelopmentBlock Grant Funds has resulted from a two-month process ofpublic involvement and decision-makingregarding the needs, priorities and proposed uses ofCDBG funds in the City of Dubuque, Iowa. Thefollowing action plan represents the efforts of citizens, commissioners, public officials and staff to craft adocument responsive to identified opportunities and needs in the community.

RESOURCESFederal resources expected to be available to address the priority needs identified in this plan includeCDBG funds. The City anticipated $1,726,923 in CDBG assistance in Fiscal Year 2009 (July 1,2008 June 30, 2009), which includes the annual entitlement of$1,252,136, program income of $449,595, andRevolving Loan Funds of$25,192. The City of Dubuque will utilize other federal assistance programs asappropriate to meet community needs. Sources of funds include $4 million in Section 8 rental assistancepayments, HOME Program funds, EDA Public Works Grant Program and SBA 504 loan program. TheCity continues to work with developers to access Low Income Housing Tax Credits and HistoricPreservation Tax Credits in order to develop feasible housing projects.

DESCRIPTION OF ACTIVITIESThe City ofDubuque distinguishes between four different but complementary areas ofprogramdevelopment in its overall CDBG program: Housing Development, Economic Development,Neighborhood and Community Development and Planning & Administration. The following descriptionof activities summarizes the projects to be completed in the FY 2009 Annual Action Plan with the use ofCDBG funds:

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HOUSING DEVELOPMENT PROGRAMSFirst Time Home Buyer Program $75,000This program provides for loans of up to $5000 to assist low and moderate income families to purchase their first homes.These funds are used to cover the "entry costs" of homeownership - down payments and closing costs.

National Objective: Low and Moderate Income HousingLocation: CitywideProposed Accomplishments: 7 HouseholdsLocal Objective: TIGl.lPriority: HighOutcome: Affordability

Homeowner Rehabilitation $265,0001) Operation: PaintbrushAn on-going grant program, which provides low and moderate-income homeowners with exterior house paint free of charge.Homeowners are required to arrange for the actual painting of their homes.2) Operation: Upkeep

Grant or deferred payment loan for minor exterior repairs up to $5,000 to income-eligible homeowners.3) Residential Rehabilitation Loan Program

An on-going program to provide low-interest loans to qualified low and moderate-income homeowners for the rehabilitationof substandard housing units.4) Sewer/Water Connection Loan

A program provides loans to low income homeowners to pay for sanitary sewer connection charges and emergency repairs towater and/or sewer lines.

National Objective:Location:Proposed Accomplishments:Local Objective:Priority:Outcome:

Low and Moderate Income HousingCitywide40 Housing unitsTIG2.7HighAffordability

Low and Moderate Income BenefitLow/Moderate Income Areas500 Housing unitsTIG5.1HighSustainability

TIG2.1High

Housing Planning/Administration Services and Staff $61,226On-going staff support for general housing planning activities, including Consolidated Plan, and department administration.

Local Objective: TIG2.1Priority: High

Housing Code Enforcement CDAC $147,526 City Manager $148,276Intensive program of inspection of rental units within low and moderate-income neighborhoods to ensure the provision of safeand sanitary housing.


Housing Rehabilitation Services and Staff $307,077On-going staff support, including program management, technical assistance, loan packaging and inspection, forthe City's rehabilitation loan program.

Local Objective:Priority:

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Lead Paint Hazard Reduction CDAC $60,000 City Manager $0Provides activities in support of efforts to combat lead paint hazards in housing, including assessment and abatement withgrants of up to $6000 to low/moderate income residents.

National Objective: Low and Moderate Income HousingLocation: Low/Moderate Income AreasProposed Accomplishments: 10 Housing unitsLocal Objective: TIG2.5Priority: HighOutcome: Accessibility

Purchase/RehabilitationlResale (DREAMS) $10,000This program provides funding to address the redevelopment of derelict properties. Properties acquired are resold to low/modincome homebuyers as part of the DREAMS program or to landlords who will provide affordable rents.

National Objective: Low and Moderate Income HousingLocation: CitywideProposed Accomplishments: 1 Housing unitLocal Objective: TIG2.6Priority: MediumOutcome: Accessibility

Rental Unit Rehabilitation CDAC $43,032 City Manager $45,0001) Emergency Code Enforcement Loan ProgramThis program provides for rehab loans to correct code deficiencies and, in particular, emergency or health and safetycorrections, for rental properties. The program aims at preventing the displacement of economically disadvantaged tenants asa result of code enforcement actions. Loans are fully amortized, no deferred payment terms.2) Moderate Income Rental Rehab Loan ProgramThis program provides loans to rehabilitate rental units throughout the community and is not tied to the Section 8 rentalassistance program. The program is intended for renters at the 50-80 % of median income and loans are made fully amortizingwith no deferred payment periods.3) Accessibility RehabThis program provides grants to disabled tenants to make rental units accessible to the physically disabled.4) Single Room Occupancy Rehab

This loan program targets the rehabilitation of single room occupancy units.National Objective: Low and Moderate Income HousingLocation: CitywideProposed Accomplishments: 10 Housing unitsLocal Objective: TIG2.4Priority: HighOutcome: Affordability

Total Housing Programs

ECONOMIC DEVELOPMENT PROGRAMS

$968,861

T3G2.2MediumSustainability

Removal of Slum and BlightSlum and Blight Area

CommercialJIndustrial Building Rehab Loan Program and Revolving LoanThis program provides low interest and forgivable loans/grants for rehabilitation of commercial and industrial buildings inthe City's older neighborhoods and downtown. Rehabilitation assistance is limited to improvements to the exterior of thebuilding and to the correction of code violations.


Economic Development Financial Assistance Program and Revolving Loan $44,664

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Low and Moderate Income JobsCitywide2 JobsT3G1.1HighSustainability

This program provides both large and small businesses with attractive low-interest and forgivable loan packages or grants tosupport local economic development efforts, including projects to create or retain jobs, enhance the tax base and strengthen thelocal economy. To the greatest extent possible, these investment capital funds are used to benefit low and moderate incomecitizens, address slum and blight problems, leverage additional funding from state, federal and private sources and to assist inthe retention and expansion of existing local businesses.


Economic Development Program Services & Staff $64,516Staff is responsible for the formulation, coordination and implementation of local economic development strategies. Staffacquires, develops and manages land for industrial development. Technical and financial assistance to local businesses insupport of increased employment opportunities for low/mod income population is also provided.

Local Objective: T3G3.4Priority: High

Total Economic Development Programs

NEIGHBORHOOD and COMMUNITY DEVELOPMENT PROGRAMS

$109,180

Low and Moderate Income BenefitCitywide30 Accessible rampsT2G3.1MediumAccessibility

Low and Moderate Income BenefitCitywide1000 PeopleT2G1.1HighAccessibility

Accessible Curb Ramps $35,000Replace curbs at intersections throughout the City with accessible ramps to make public sidewalks accessible to persons withdisabilities.


Child Care Resource and Referral $ 9,098This purchase of services project provides childcare information and assistance to both those needing childcare and toproviders.


Community Partnership Program (CP2) $41,725An on-going grant program to provide support for activities developed and implemented by private agencies designed tobenefit the community's low and moderate income residents or special needs populations. Funds are awarded on a competitivebasis and are limited to $50,000 per recipient per year. The program is designed to support new and innovative projects,including capital expenditures and pilot programs and the removal of architectural balTiers for accessibility.

National Objective: Low and Moderate Income BenefitLocation: CitywideProposed Accomplishments: 300 PeopleLocal Objective: T2G1.2Priority: HighOutcome: Accessibility

Dubuque Dispute Resolution Center $1,000

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Low and Moderate Income BenefitLow/ Moderate Areas3 OrganizationsT2G2.2

HighSustainability

Training, marketing and promotion of the Dubuque Dispute and Resolution Center.National Objective: Low and Moderate Income BenefitLocation: City WideProposed Accomplishments: 35 PeopleLocal Objective: TIG3.2Priority: MediumOutcome: Sustainability

Information & Referral Services $25.,821The purchase of services from Project Concern/Phone A Friend, Inc. Services for a twenty-four hour information network forcommunity 'residents and a resource/counseling center for community services.

National Objective: Low and Moderate Income BenefitLocation: CitywideProposed Accomplishments: 3000 PeopleLocal Objective: T2Gl.2Priority: HighOutcome: Accessibility

Leadership Training $2.,000This provides leadership-training opportunities to neighborhood organization members or residents of low/mod incomeneighborhoods working to revitalize their neighborhoods.


Neighborhood Development Services & Staff $84.,919The Neighborhood Development Specialist coordinates the City's neighborhood Development programs and providestechnical assistance to organizations and residents to improve Dubuque's neighborhoods.

National Objective: Low and Moderate Income BenefitLocation: Low/ Moderate AreasProposed Accomplishments: 9 OrganizationsLocal Objective: T2G2.1Priority: HighOutcome: Accessibility

Neighborhood Infrastructure Improvements $40.,0001) Neighborhood Street OverlaysProvides for pavement overlays in income eligible neighborhoods.

2) Neighborhood Sidewalk ProgramAn on-going grant program to income eligible homeowners, on a case-by-case basis, to pay 75% of the cost to repairpublic sidewalks in front of their homes.3) Neighborhood SteplWall RepairAn on-going program to renovate or remove steps and walls that are public safety problems in low- income areas.

National Objective: Low and Moderate Income BenefitLocation: Low/Moderate Income AreasProposed Accomplishments: 30 public facilitiesLocal Objective: T2G3.1Priority: Medium

Outcome: Sustainability

Neighborhood Recreation Programs $128.,160An enhanced recreation progran1 is offered in the City's older low and moderate-income neighborhoods to meet the needs of

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at-risk youth, promote self-esteem and build community.basketball league and summer day camp.


Activities include expanded after-school programs, open gym,

Low and Moderate Income BenefitLow/Moderate Income Areas4800 PeopleT2Gl.3High

Accessibility

Neighborhood Support Grants $25,000This grant program provides resources for organized neighborhoods in low/mod income areas to encourage self-initiatedrevitalization efforts including physical improvements, clean-ups, communication efforts or other special projects.

National Objective: Low and Moderate Income BenefitLocation: Low/Moderate Income AreasProposed Accomplishments: 9 organizationsLocal Objective: T2G2.3Priority: HighOutcome: Sustainability

Senior Center $25,000Education and recreation services provided to elderly citizens at the Dubuque Area Lifetime Center.

National Objective: Low and Moderate Income BenefitLocation: CitywideProposed Accomplishments: 600 PeopleLocal Objective: TIG3.3Priority: HighOutcome: Accessibility

Washington Tool Library $15,500An on-going free tool loan program operated by the Washington Neighborhood Tool Library,a non-profit organization staffed by volunteers. Funds are used to buy and repair tools and to cover building rent and utilities.Income eligible residents borrow tools at no charge for home repairs and improvements

National Objective: Low and Moderate Income BenefitLocation: City WideProposed Accomplishments: 550 PeopleLocal Objective: Tl G2.1Priority: HighOutcome: Accessibility

Zoning InspectionlEnforcement $13,000This project provides funding for inspection/enforcement staff services to low/mod income areas for zoning ordinanceinfractions and to provide support for neighborhood clean up efforts.

National Objective: Low and Moderate Income BenefitLocation: LowlModerate Income AreasProposed Accomplishments: 80 Housing UnitsLocal Objective: T2G2.5Priority: HighOutcome: Sustainability

Total Neighborhood and Community Development Programs$446,223

PLANNING AND ADMINISTRATION

CDBG Administration Services and Staff CDAC $104,455 City Manager $105, 205

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T2G3.3High

Staff support for general management. Oversight and coordination of the Community Development Block Grantprogram; assures compliance with federal regulations and reporting requirements.


Finance Services and Staff $4,528Additional financial reporting support and loan portfolio management is provided to the CDBG program from the City'sFinance Department.

Local Objective:Priority:

Planning AdministrationOn-going staff support for planning activities and department administration.


$16,183

City Planning $77,659On-going staff supports to assist in the formulation and implementation of policies, plans and programs for guiding thephysical, economic and social development, redevelopment and conservation of the community and its resources.


"fotal Planning and Administration

Contingency

$202,659

CDAC $0 City Manager 1,532

Grand Total CDBG Commitment

F:\USERS\ATAUKE\CDBG\AnnualPlan\FY 09\09 HUD Action Plan.doc

CDAC 1,726,923 City Manager $ 1,671,923

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GENERAL OBLIGATION DEBT

AND

DEBT CAPACITY

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City of DubuqueAdopted Summary of Bonded Indebtedness - Fiscal Year 2008-2009

Date Net Amount Principal Principal Interest Principal Year of

Description of Interest of Outstanding Due Due Outstanding Final

Issue Rate Issue 7/1/08 FY 2009 FY 2009 6/30/09 Payment

General Obligation Bonds

(Essential Corporate Purpose)

1 Fifth Street Ramp 06-01-00 5.8000% 360,000 125,000 125,000 7,250 2009

2 Third Street Ramp / Airport T-Hangers 11-01-00 "5.1250°1<> 3,690,000 285,000 285,000 161,950 2009

3 America's River Project 12-27-01 4.6892% 9,500,000 7,815,000 490,000 357,681 7,325,000 2021

3 America's River Project 01-09-02 4.7251% 2,860,000 2,205,000 125,000 102,233 2,080,000 2021

4 Main Street 03-26-02 4.7348°1<> 1,000,000 780,000 45,000 36,136 735,000 2021

5 Water Main and Water Tower 12-01-02 3.8187°1<> 3,105,000 1,600,000 155,000 62,618 1,445,000 2017

6 Stormwater Improvements 09-15-03 4.2750% 2,110,000 1,680,000 85,000 69,348 1,595,000 2023


7 DICW Expansion-Taxable 04-18-05 4.9392°1<> 2,995,000 2,355,000 240,000 113,430 2,115,000 2016

7 DICW Expansion-Non Taxable 04-18-05 4.1240% 4,270,000 3,955,000 120,000 158,138 3,835,000 2021

8 Refinanced Portions of 5th/3rd St Ramps 05-02-06 3.9857% 3,525,000 3,525,000 139,098 3,525,000 2020

9 Parking Ramp Improvements 05-02-06 4.0257°1<> 910,000 825,000 50,000 32,568 775,000 2021


8 Refinanced Portions of 5th/3rd St Ramps 12-01-07 3.6731% 2,965,000 2,965,000 111,188 2,965,000 2017

13 Sewer System Improvements & Ext. 12-01-07 3.6596°1<> 1,055,000 1,055,000 100,000 42,100 955,000 2017

14 Port of Dubuque Parking Ramp 10-16-07 7.50°1<> 23,025,000 23,025,000 1,079,297 23,025,000 2037

6 Stormwater Improvements Planned* 4.5000% 3,902,395 3,902,395 18,686 14,358 3,883,709 2028

10 Stormwater Improvements Planned* 3.2500% 5,983,594 5,983,594 182,762 217,124 5,800,832 2028

15 Main Street Streetscape Planned* 4.5000% 301,995 301,995 15,498 12,630 286,497 2024

15 Kephart's Building Planned* 4.5000% 253,596 253,596 13,014 10,606 240,582 2024

16 Fire Station Land from Dbq Initiative Planned* 5.0000°1<> 650,000 650,000 52,815 32,185 597,185 2019

17 Libarary Renovation Planned* 4.5000% 2,400,000 2,400,000 123,164 97,804 2,276,836 2024

Total General Obligation Bonds 79,511,580 69,946,580 2,410,939 3,028,890 67,535,641

NOTES:

1 G.O issue for 5th St. ramp backed by parking revenue (Refinanced in FY 2006, leaving only unrefunded portion outstanding).

2 Combination G.O issue of $5.6M for the 3rd St. parking ramp backed by Greater Downtown TIF revenue and $665,000 for Airport hangers backed byhanger rents (Refinanced in FY 2006, leaving only unrefunded portion outstanding).

3 G.O issues for America's River Project Port of Dubuque improvements backed by gaming revenue from ORA lease and ORA taxes and GreaterDowntown TIF revenue.

4 G.O issue for Main Street project backed by Greater Downtown TIF revenue.

5 G.O issue for water main and water tower backed by water revenue.

*6 G.O issues for Stormwater improvements backed by stormwater revenue.

7 G.O Urban Renewal issues for Dubuque Industrial Center West (DICW) expansion backed by DICW TIF revenues.

8 G.O issue refunding bonds. Refinanced portions of the June 2000 and November 2000 bond issues.

9 G.O issue for Iowa St. Ramp Major Ramp Improvements backed by Greater Downtown TIF revenue in FY 09 and FY 10, then parking user fees.

*1°G.O State Revolving Loan Fund issue for Stormwater improvements backed by stormwater revenue and gaming revenue from ORA lease and ORAtaxes.

13 G.O. issue for Sewer system improvements & extensions backed by sewer revenue

14 TIF bond issue for the Port of Dububuque Parking Ramp backed by Greater Downtown TIF & a minimum assessment agreement*15 TIF bond issue for the Main Street Streetscape project from 9th to 14th St/Kephart's Bldg Renovation backed by Greater Downtown TIF.

*16 G.O. loan from Dubuque Initiatives for development costs of land off the NW Arterial for Fire Station Expansion/Relocation backed bygaming revenue from ORA lease.

*17 G.O Urban Renewal issue for Library renovation backed by Greater Downtown TIF revenues.

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City of DubuqueAdopted Summary of Bonded Indebtedness - Fiscal Year 2008-2009

Date Net Amount Principal Principal Interest Principal Year of

Description of Interest of Outstanding Due Due Outstanding FinalIssue Rate Issue 7/1/08 FY 2009 FY 2009 6/30/09 Payment

Revenue Bonds

11 Parking - 5th Street Ramp 04-01-98 4.69% 2,515,000 490,000 240,000 23,155 250,000 2010

12 Water- Clear Well Reservoirs 10-01-07 3.25% 1,037,000 1,037,000 39,000 32,324 1,037,000 2028

12 Water System Improvements & Ext. Planned* 3.25% 2,519,800 2,519,800 2,519,800 2029

12 Water Meter Replacements Planned* 4.50% 432,625 432,625 15,207 18,067 432,625 2029

13 Sewer System Improvements & Ext. Planned* 3.250/0 3,061,050 3,061,050 3,061,050 2029

Total Revenue Bonds 9,565,475 7,540,475 294,207 73,546 7,300,475

Tax IncrementAdvanced Data Comm Properties 03-19-99 6.0% 900,000 279,221 113,003 15,083 166,218 2011

Cartegraph (Horizon/Ducarte,LLC) 12-01-99 8.8% 360,000 112,631 49,139 8,861 63,492 2011

Eagle Window (Otto A, LLC) 02-15-00 9.1% 3,168,538 1,610,871 350,431 138,855 1,260,440 2012

Vessel Systems 12-30-03 8.0% 140,000 108,825 12,139 8,469 96,686 2015

Adams Company G.O TIF 02-13-04 4.07% 500,000 318,182 45,455 12,950 272,727 2015

Total Tax Increment Bonds 5,068,538 2,429,730 570,167 184,218 1,859,563

Lower Main Development, LLC TIF Note 06-30-04 8.00% 182,000 155,460 14,548 12,152 140,912 2016

Theisen Supply, Inc. TIF Note 11-22-06 8.25% 812,000 806,040 54,605 65,395 751,435 2018Total Tax Increment Notes 994,000 961,500 69,153 77,547 892,347

Total Tax Increment 6,062,538 3,391,230 639,320 261,765 2,751,910

Other Loans - Revenue BackedWater Line To Site B 07-01-97 Internal Loan 597,945 254,383 45,580 13,991 208,803 2012

Total Other Lns-Rev Backed 597,945 254,383 45,580 13,991 208,803

Total City Indebtedness 95,737,538 81,132,668 3,390,046 3,378,192 77,796,829

NOTES:11 Revenue Bond issue for 5th Street Parking Ramp backed by parking user fees.

*12 Revenue Bond State Revolving Loan Fund issue for Water system improvements and extensions, including Clear Well Reservoirs rehabilitationprogram, backed by water revenue (borrowing not planned until calendar year 2007, therefore first debt service payment will be FY 2008).

*13 Revenue Bond State Revolving Loan Fund issue for Sewer system improvements & extensions backed by sewer revenue.

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STATUTORY DEBT CAPACITYFISCAL YEAR 2009 ADOPTED BUDGET

The Iowa Constitution (Article XI, Section 3) stipulates that the debt of a community may not exceed five percent of theActual Assessed Value of Taxable Property (debt levy) within the city or town.

General Obligations, TIF debt (bonds, notes and rebates), and leases paid from the general fund are included asindebtedness of the City under the statutory debt limit.

ASSESSED VALUE OF REAL PROPERTYLess Veterans' ExemptionLess Agricultural Land Exemption

Subtotal

UTILITIES ASSESSED VALUE

TOTAL ASSESSED VALUE OF TAXABLE PROPERTY

STATUTORY DEBT

Less Outstanding G.O. Debt, TIF Debt & LeaseObligations paid from General Fund

STATUTORY DEBT CAPACITY

January 1, 2006FY 2008

$2,870,178,598(7,057,046)(1,882,188)

$2,861,239,364

115,240,696

$2,976,480,060

June 30, 2008

$148,824,003

(51,979,010)

$96,844,993

January 1, 2007FY 2009

$3,171,681,126(6,895,922)(2,668,856)

$3,162,116,348

107,627,609

$3,269,743,957

June 30, 2009

$163,487,198

(76,181,766)

$87,305,432

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FY 09 Legal Debt Limit Comparison for Ten Largest Iowa Cities

Rank City Legal Debt Limit Percentage of legal(5°k) debt limit utilized

10 Des Moines 535,402,355 71.00%9 Davenport 263,977,950 63.000/08 Cedar Rapids 424,594,176 58.70%6 Sioux City 179,031,654 57.40%7 W. Des Moines 284,667,391 52.00%5 Waterloo 172,800,804 47.08%4 Dubuque 163,487,198 46.60%3 Iowa City 213,360,153 41.00%2 Council Bluffs 221,448,807 39.05%1 Ames 160,781,882 29.850/0

Average wlo Dubuque 51.01 %

Dubuque is the FOURTH LOWEST in the state for percent of debt limit utilitized. The highestranked city (Des Moines) is 52°J'c> higher than Dubuque's percentage, and the average is 9.46%higher than Dubuque.

FY 09 Moody Bond Ratings Comparison for Ten Largest Iowa Cities

Ranking City RatingAmes AAA

1 Cedar Rapids AAAIowa City AAA

2 West Des Moines Aa1Davenport Aa2

3Des Moines Aa2

Dubuque Aa2Sioux City Aa2

4Council Bluffs A1

Waterloo A1

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CAPITAL BUDGET

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CAPITAL IMPROVEMENTS PROGRAM (CIP)

The City's five-year Capital Improvement Program (CIP), contained in a separate document, isused to plan for major changes to the City's infrastructure and other capital improvements.Departments propose projects in the fall and a draft of the CIP is developed before operationalbudgets are submitted. The CIP by department is reviewed with the operating budgets duringbudget hearings with City Council in February. The CIP is approved in March with the operatingbudget.

The CIP document has a page for every project and the format includes description of theproject, justification, benefits, effect on operations,. and relationship to other projects. The CIPrecommendation reflects the City's comprehensive plan and the goals and priorities establishedby City Council.

The 2008/09 approved capital projects are incorporated into the budget as capital programs.They are found at the end of each applicable program section. Projects which have an effect onoperations are noted. The City's CIP Policies are shown in the Policy Budget documents.

The total of all the 2008/09 projects in the CIP is $59,676,161.

The revenues supporting this five-year CIP had significant changes from the prior yearprojections This budget recommendation reflects the opening of the renovated Diamond JoCasino in November 2008, which is estimated to decrease the Dubuque Greyhound Park andCasino market share by 20.9°J'c> and subsequently reduce the city's Dubuque Racing Associationdistribution and lease payments. Based on this projected market share loss, the City is notexpected to receive a distribution of cash flows from the DRA in Fiscal Years 2009 through2013. This would impact the City's five-year capital program by a reduction of $13.5 million.The market share loss also impacts the City's lease payment from the DRA. The current leaserequires the DRA to pay the City one percent of coin in from slot machines and one percent oftable drop from table games. It is currently estimated that the City will lose $7.9 million over thenext five years in lease payments based on what was originally projected to be receivedcompared to the revised projections. Seventy-seven percent of the lease payments are used forgeneral property tax relief and twenty-three percent are used to help fund the City's five-yearcapital improvement program. The reduction of the lease payment over the next five yearswould impact the capital improvement budget by $2.4 million. The total impact of the reduceddistribution and lease gaming revenue to the five-year CIP from the DRA is $15.9 million throughFiscal Year 2013.

When the Stormwater User Fee Fund was created in Fiscal Year 2004, it was intended that thisfund would be funded from a number of sources, which included the existing level of General,Sales Tax, and DRA Distribution funds, as well as stormwater user fees. A number of factorshave impacted the need to have the stormwater utility fund exist as a self-supporting enterprisefund, including the projected decrease of DRA funding, lack of State and Federal Grants, and anincrease in the original costs to implement the Bee Branch Drainage Master Plan. Fiscal Year2009 will be the first fiscal year that the Stormwater User Fee is recommended to be fully fundedby stormwater user fees. The General Fund will continue to provide funding for the stormwaterfee subsidies that provide a 50°J'c> subsidy for the stormwater fee charged to property tax exemptproperties, low-to-moderate income residents, and residential farms. The schedule of theproposed rate increases in Fiscal Year 2009 is as follows:

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Current Rates $4.00 $4.25 $4.25 $5.00 $5.00

Proposed Rates $4.00 $5.00 $5.50 $6.35 $7.00

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Fiscal Year 2007 ended with healthy fund balances to help support the FY 2009 five year CIP.This was due to actual ORA gaming revenues exceeding projections, land sales in industrialparks, and expenditures coming in under budget. In addition, CIP projects budgeted in FY 2008were reprioritized and the following projects were determined to be not needed or to berebudgeted in a later fiscal year: City Hall Tuckpointing ($389,000); Harbor Area Maintenance($100,000); Eagle Point Rock Stabilization ($154,026); Eagle Point Open Air Pavilion ($38,000);Flora Landscape Entrances ($12,300); McAleece Shade Umbrella ($13,500); and Veterans'Construct Shade Structure ($22,000).

General obligation bonds are traditionally issued to finance street and stormwater improvementsin the CIP. Property taxes are then used to pay back the principal and interest payments on thisdebt. The annual average amount of general obligation borrowing anticipated in this five-yearplan is $3,087,198.

FISCAL YEAR 2009-2013 CIP CAPITAL IMPROVEMENT PROGRAM

EXPENDITURES FY 2008-2009 FY 2009-2010 FY 2010-2011 FY 2011-2012 FY 2012-2013 TOTAL

Public Safety 1,551,271 1,574,655 187,500 15,000 428,255 3,756,681

Public Works 23,712,671 14,529,243 20,163,763 23,522,078 17,973,657 99,901,412

Culture & Recreation 3,479,189 1,195,330 1,744,375 1,965,940 1,886,030 10,270,864

Community & Economic [ 9,086,156 2,566,535 1,311,757 1,414,000 1,094,000 15,472,448

General Government 2,190,702 992,293 971,136 760,800 1,022,005 5,936,936

Business Type 19,656,172 26,299,700 33,657,872 31,568,743 18,952,361 130,134,848

TOTAL 59,676,161 47,157,756 58,036,403 59,246,561 41,356,308 265,473,189

• Business Type

• Community & Economic Devl.

• General Government

• Public Safety

• Public Works

• Culture & Recreation

Public Works40%

5 YEAR CAPITAL IMPROVEMENT BUDGET - HOW IT IS SPENTPublic safety

2%

GeneralGovernment

3%

Business Type

33%

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FUNDING SOURCES FY 2008-2009 FY 2009-2010 FY 2010-2011 FY 2011-2012 FY 2012-2013 TOTAL

Utilities 3,820,733 2,712,674 2,833,354 3,099,821 2,509,978 14,976,560

Federal Funds 4,387,699 8,415,957 18,160,457 21,021,500 9,809,994 61,795,607

State Funds 3,486,175 1,577,800 2,298,684 2,145,405 27,995 9,536,059

Local Taxes 6,053,992 4,524,494 4,884,144 5,021,370 4,839,062 25,323,062

GO I Revenue bonds 34,125,825 24,125,754 25,289,511 23,961,276 16,825,263 124,327,629

Operating Receipts 3,239,086 3,391,254 2,511,317 2,595,208 2,954,383 14,691,248

Cash Balances 3,613,001 1,573,423 347,221 418,881 343,729 6,296,255

Other Revenues 949,650 836,400 1,711,715 983,100 4,045,904 8,526,769

TOTAL 59,676,161 47,157,756 58,036,403 59,246,561 41,356,308 265,473,189

• GO / Revenue bonds

Operati ng Recei pts

: Cash Balances

. Other Revenues

• Local Taxes

• Utilities

• Federal Funds

• State Funds

Local Taxes

10%

GO / Revenue bonds

57%

5 YEAR CAPITAL IMPHRnVEMENT PLAN - SOURCE OF FUNDING· ·0\1 e~evenues

Cash Balances\ 2% UtOIOtO~ 0 Illes '

6% _.' 6%

Operating Impacts

Only seven of the projects listed in the five-year Capital Improvement Program will haveoperating impactso The Federal Building has operating costs of $257,371 which is offset bylease revenueo The Public Works fleet global positioning project provides for the purchase ofhardware and software for the installation of GPS equipment with annual maintenance costs of$21,600 in FY 090 The hybrid solid waste collection vehicle purchased in FY 09 will have fuelcost savings of $5,106 annuallyo The Library renovation project will have additional personneladded after the renovation of $200,132. The water meter replacement program will havesoftware and maintenance expenses starting in FY 10. The rehabilitation of City-owned railroadtracks projects will be partially offset by $1,500 in lease revenue for use of the railroad tracks.The purchase card component to Finance Plus will have recurring annual software andmaintenance cost of $3,000.

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Project Name FY 2009 FY 2010 FY 2011 FY 2012 FY 2.013

Rehab of City Owned Railroad Tracks (1,500) - - - -Federal Building - Expense 257,371 265,092 273,044 281,236 289,673Federal Building - Revenue (257,371 ) (265,092) (273,044) (281,236) (289,673)Public Works Fleet GPS 21,600 21,600 21,600 21,600 21,600Solid Waste Collection Vehicles (5,106) (5,106) (5,106) (5,106) (5,106)Purchase Card Component 3,000 3,000 3,000 3,000 3,000Water Meter Replacement Program - 2,793 5,726 5,869 6,016Library Renovation 200,132 206,136 212,326 218,690 225,251Total Operating Impact 218,126 228,423 237,546 244,053 250,761

Category FY 2009 FY 2010 FY 2011 FY 2012 FY 2013Personnel 200,132 206,136 212,326 218,690 225,251Operating 17,994 22,287 25,220 25,363 25,510Capital -Total Operating Costs 218,126 228,423 237,546 244,053 250,761

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TO:

FROM:

CITY OF DUBUQUE, IOWAFiscal Year 2009-2013 Capital Improvement Program (CIP)

The Honorable Mayor and City Council Members

Michael C. Van Milligen, City Manager.

Attached is the Fiscal Year 2009-2013 Capital Improvement Program (CIP). State law requires that a five-year CIP be adopted by the CityCouncil after a public hearing. The required CIP public hearing will be held at the same time as the public hearing on the Fiscal Year 2009Operating Budget.

The CIP, as the plan for the City's physical development effort, attempts to address a variety of needs that the City must meet if it is to maintain itsphysical facilities, meet its service commitments and provide for its future development. The CIP recommendation reflects the City'scomprehensive plan and the goals and priorities established by the City Council and are shown in each of the State mandated budget programareas.

The revenues supporting this five-year CIP had significant changes from the prior year projections This budget recommendation reflects theopening of the renovated Diamond Jo Casino in November 2008, which is estimated to decrease the Dubuque Greyhound Park and Casinomarket share by 20.9°A> and subsequently reduce the city's Dubuque Racing Association distribution and lease payments. Based on thisprojected market share loss, the City is not expected to receive a distribution of cash flows from the ORA in Fiscal Years 2009 through 2013. Thiswould impact the City's five-year capital program by a reduction of $13.5 million. The market share loss also impacts the City's lease paymentfrom the ORA. The current lease requires the ORA to pay the City one percent of coin in from slot machines and one percent of table drop fromtable games. It is currently estimated that the City will lose $7.9 million over the next five years in lease payments based on what was originallyprojected to be received compared to the revised projections. Seventy-seven percent of the lease payments are used for general property taxrelief and twenty-three percent are used to help fund the City's five-year capital improvement program. The reduction of the lease payment overthe next five years would impact the capital improvement budget by $2.4 million. The total impact of the reduced distribution and lease gamingrevenue to the five-year CIP from the ORA is $15.9 million through Fiscal Year 2013.

When the Stormwater User Fee Fund was created in Fiscal Year 2004, it was intended that this fund would be funded from a number of sources,which included the existing level of General, Sales Tax, and ORA Distribution funds, as well as stormwater user fees. A number of factors haveimpacted the need to have the stormwater utility fund exist as a self-supporting enterprise fund, including the projected decrease of DRA funding,lack of State and Federal Grants, and an increase in the original costs to implement the Bee Branch Drainage Master Plan. Fiscal Year 2009 willbe the first fiscal year that the Stormwater User Fee is recommended to be fully funded by stormwater user fees. The General Fund will continue

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to provide funding for the stormwater fee subsidies that provide a 50% subsidy for the stormwater fee charged to property tax exempt properties,low-to-moderate income residents, and residential farms. The schedule of the proposed rate increases in Fiscal Year 2009 is as follows:

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Current Rates $4.00 $4.25 $4.25 $5.00 $5.00

Proposed Rates $4.00 $5.00 $5.50 $6.35 $7.00

Fiscal Year 2007 ended with healthy fund balances to help support the FY 2009 five year CIP. This was due to actual DRA gaming revenuesexceeding projections, land sales in industrial parks, and expenditures coming in under budget. In addition, CIP projects budgeted in FY 2008were reprioritized and the following projects were determined to be not needed or to be rebudgeted in a later fiscal year: City Hall Tuckpointing($389,000); Harbor Area Maintenance ($100,000); Eagle Point Rock Stabilization ($154,026); Eagle Point Open Air Pavilion ($38,000); FloraLandscape Entrances ($12,300); McAleece Shade Umbrella ($13,500); and Veterans' Construct Shade Structure ($22,000).

As of June 30, 2008, the available estimated fund balances will be $9,633,845 and will provide funding for CIPs over the next five years. Thecapital improvement-related draw down of balances reflects Street Construction Funds (19%

), UDAG repayments (6%), DRA Distribution Funds

(18%), and Utility Funds (1.2% -water, sewer, storm, parking, transit and solid waste), with General Fund and Airport making up the balance

(57%). A summary of the Source of Funds for the Fiscal Years 2009-2013 CIP is shown on Attachment 1.

Capital improvement activities have been established in the City's budget to separate CIP projects and project expense (Le., Storm Sewer CapitalImprovement Activity, Street Capital Improvement Activity, Park Capital Improvement Activity) from operating expense (i.e., supplies, insurancesalaries). The State of Iowa budget law requires that a city's budget be prepared and certified on a program basis. This means that each activitymust fall under one of the State mandated budget program areas. The Fiscal Year 2009-2013 Capital Improvement budget totals $265,293,782.Attachment 2 shows a summary of the five-year CIP by State Program. This is an increase of $53,403,062 from the FY 2008-2012 total CIPbudget of $211,890,720. This is mainly because of the increase in estimated cost of the Water Pollution Control Plant renovation (increase of$32,420,850). In addition, the City was able to borrow more money for the Greater Downtown Urban Renewal District and add projects in Port ofDubuque, Warehouse District, and provide additional City funding for the Library renovation. The City was also able to increase the amount ofborrowing for the expansion of Dubuque Industrial Center West than what was budgeted in the previous five year CIP due to additional TIFreceipts.

The CIP budget also reflects the Dubuque Five-Year (2009-2013) City Council Goals and 2009 Policy Agenda.

The Five-Year City Council Goals are:

Diverse, Strong Dubuque Economy. Planned and Managed Growth

Partnering for a Better DubuqueImproved Connectivity: Transportation and TelecommunicationsRiverfront Development

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The 2009 Policy Agenda items are:

Top PrioritiesWorkforce Development StrategyGreen City InitiativesEvery Child / Every Promise - City ActionsKeyline Transit ServicePolice Staffing: Evaluation and Actions

High PrioritiesStreet Program Continuation and FundingWater Pollution Control Plant Facility UpgradeUnified Development CodeEast-West Corridor StudySouthwest Arterial: Direction

Attachment 3 provides a summary of these projects organized by City Council's five-year goals and Fiscal Year 2009 priorities reflect how thesegoals are addressed.

Finally, Attachment 4 provides detail on the source of funds and highlights important points about the 5-year CIP Program.

CIP FORMATThe format for the Fiscal Year 2009-2013 CIP is substantially the same as previous fiscal years. First, an index referencing the 2009-2013Capital Improvement Budget follows the budget message. The index identifies each capital improvement first by city department and then by allapplicable State programs as· a subcategory under each department. The index serves as a quick reference for each CIP, and the far right handcolumn shows the page number of each project. Secondly, a separate project page is provided to show the detail for each individual project.These projects pages are also arranged first by city department and then by State program as a subcategory within each department.

As in previous CIP budget documents, each detailed project page identifies the city department, the State program, project title, account code(consisting of program number, department number, fund and capital project number), and total project cost. The project page then shows anyfunds expended for the project prior to Fiscal Year 2008 and the estimated project expense in Fiscal Year 2008. In Section A of the project formentitled "Expenditure Items", project costs are shown by major expenditure item (i.e., Design and Engineering, Land and Right-of-Way Purchase,Construction and Other Expense). In Section B, entitled "Project Financing", the project funding is presented by major revenue source (i.e.,General Fund, Sales Tax Fund, Water Depreciation Fund, Sanitary Sewer Construction Fund, and Road Use Tax Fund). In Section C, entitled"Impact - Operations," the dollar impact on operations in terms of greater or lesser operating costs and/or greater or lesser revenue is providedwhen available. Lastly, there is a narrative section, which provides a description of the project, a justification for the project and, whereappropriate, how it relates to other projects or plans. A small map may also be provided to further identify the location of the project.

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CONCLUSIONThe Capital Improvement Program represents the City of Dubuque's commitment to a maintenance and physical development plan for the nextfive years. The first year of the five-year CIP goes into the budget for next year and deserves the most attention. As you know, the CIP isupdated each year so that City Council will have an opportunity in the next year to change Fiscal Year 2010 through Fiscal Year 2013 projects,as well as to add projects for Fiscal Year 2014.

Due to the fact that the revenues had significant reductions from the prior year, there are many Capital Improvement requests that werepreviously funded in the five-year CIP that are not included in this five-year CIP are as follows: Charter Street Extension to Port of Dubuque($1 ,120,000); Center Grove/Cedar Cross Intersection Reconstruction ($121 ,000); Catherine Street Steps ($295,000); Gateways ($400,000);Fiber Optic improvements including: NW Arterial Loop ($345,000), JFK Fiber Optic Conduit ($343,000), Chavenelle Fiber Optics Link($172,500); Bunker Hill Renovation ($1,500,000); Airport Utility Improvements Related to Future Growth in Terminal Area ($527,400), AirportEntrance Sign ($32,000), Jet Center Drive Lighting ($30,000) and Airport Commercial Park Road ($30,000); Elevator for Fire Headquarters($422,500); Park Improvements including Usha Park ($517,000 and $367,000), Usha Skate Park ($400,000), Cleveland Park ($283,500),Eagle Point Park Wading Pool ($130,500), Accessible Walkway ($215,000) and Eagle Valley Park ($150,000), Dodge Street Bike Trail($213,344), Four Mounds Land Acquisition ($253,000); Flora Park Handball Court ($100,000) and Croquet Court ($51,000), Replacement ofPark Signs ($60,000), Replacement of Flag Poles at Parks ($42,200); Riverwalk Mooring Dolphins ($115,000), railing ($40,000) and benches($37,500); Five Flags Civic Center Marquee ($100,000); Recreation Improvements including Flora Pool Flow Rider ($772,000), Sutton PoolWaterslide ($412,000), and Disc Golf Course ($14,000 and $12,000); and Annexation Study Implementation ($60,000).

As is the case every year, there were new projects requested that were not able to be included in whole or in part in this five year CIP. Forexample, CIP requests that were not funded include such items as: Federal Building renovation phase II ($5,377,600); Street and sidewalkimprovements including: Seippel Road Reconstruction ($1,577,900), Twin Valley Drive Reconstruction ($1,274,000); Pavement ManagementProgram ($120,000); Energy Conservation Technical Consultant ($800,000); FBO Facility Improvements($420,000), Airport T-Hangersinsulation ($135,000); Band Shell Extension ($150,000); Bluff Street Pet Park ($140,000); Four Mounds Restroom Building ($118,000);Ecological Restoration ($50,000); and Veteran's Memorial Park Pressboxes ($29,500).

In addition a total of 14 CIPs that were previously funded in the five-year CIP were reduced by over $3.2 million in funding in this CIP, goingfrom nearly $5.7 million down to $2,397,500 in funds. Projects impacted with reduced funding include: Town Clock Plaza Amenities (reducedfrom $1,312,500 to $50,000); NW Arterial Capacity Improvements (reduced from $1,000,000 to $550,000); ITS Traffic Control Equipment(reduced from $500,000 to $50,000); Historic District Improvement Plan (reduced from $500,000 to $180,000); Stone Retaining Walls (reducedfrom $365,000 to 200,000); Old Airline Terminal Assessment &Rehab (reduced from 184,800 to $20,000); Traffic Signal Interconnect Conduitreplacement (reduced from $500,000 to 425,000); Traffic Signal Fiber Optic Network (reduced from $500,000 to $425,000); Traffic SignalRetrofit (reduced from $357,500 to 302,500); LED Re-Lamp Schedule (reduced from $71,000 to $30,000); Sign Post Replacement (reducedfrom $75,000 to $50,000); Concrete Section Repair (reduced from $175,000 to $150,000); Guardrail Replacement (reduced from $100,000 to$75,000) and Traffic Signal Master Arm Retrofit (reduced from $55,000 to $50,000).

To meet City Council Goals and Priorities and address City needs, several new projects appear in the five-year CIP: Kephart BuildingAcquisition and Renovation ($556,929); NW Arterial Capacity Improvement ($1,150,000); US 61/151 Corridor - US 52/Twin Valley and

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Maquoketa Drive ($920,000); 14th Street Overpass at Elm ($25,000); Derby Grange - Plaza Driver Intersection Construction ($460,000);Keyline Facilities Improvements ($160,000); Conversion of NEC Phone System ($235,511); Warehouse District Improvements ($4,589,777);Structured Wiring Update ($36,150); Port of Dubuque Security Camera Expansion ($50,000); Grand River Center Projects ($1,820,000);America's River Festival Equipment ($24,300); Purchase Card Component ($18,000); Community Plus Software Upgrade ($25,000); and AIIAmerica City Award Application ($50,000).

The CIP budget is the product of the hard work of a large number of people. It begins with department and division managers and their staffwho prepared and updated the CIP requests. It extends to Boards and Commissions who review staff's recommendations and makemodifications and establish priorities.

I wish to express my thanks to all who were involved in preparing the Fiscal Year 2009-2013 version of the City's Capital ImprovementProgram. Special thanks go to Budget Director Jennifer Larson, Assistant City Manager Cindy Steinhauser, Financial Analyst Rick Till, OfficeManager Juanita Hilkin, Secretary Liz Willems, Secretary Jessica Kurt, and Management Intern Cori Burbach. This was a particularlychallenging year based upon the anticipated reduced revenues. I am proud of the work done by City staff and the end-result. I hope after youhave had an opportunity to review this document that you feel it is responsive to your priorities.

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ATTACHMENTS - PROVIDE OVERVIEW OF THE FISCAL YEAR 2009-2013 CAPITAL IMPROVEMENT PROGRAM

Attachment 1FISCAL YEARS 2009-2013 CIP SOURCE OF FUNDS

To finance the CIP projects, a variety of funding sources are used. The following table shows the source of funds for each year of the 5 year CIP.

SOURCE OF FUNDS IN CAPITAL BUDGET FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 TOTAL PERCENT

RRP Loan Repayments - 40,000 - 40,000 - 80,000 0.030/0Historic Preservation Loan Repayments 9,000 9,000 9,000 9,000 9,000 45,000 0.02%

Downtown Loan Pool Revolving Fund-Repayments 172,140 175,410 175,995 185,852 179,471 888,868 0.340/0Water Line to Site B Loan--Loan Repayments to General 59,570 59,570 59,570 59,570 59,570 297,850 0.11%

Golf Revenue 37,800 10,000 23,000 25,000 20,000 115,800 0.04%Subtotal Current Revenue 278,510 293,980 267,565 319,422 268,041 1,427,518 0.54°k

Cable TV 2,500 8,048 1,850 - 2,500 14,898 0.01 %

Internal Service Funds-City Garage 1,850 9,200 - 5,350 - 16,400 0.01%Transit Fund - 176,800 - - - 176,800 0.07%Landfill Fund 500 4,743 6,200 4,200 2,200 17,843 0.01 0/0

Parking Enterprise Fund 278,500 270,891 132,000 293,000 111,900 1,086,291 0.41 %

Refuse Collection 338,600 331,176 346,350 180,500 189,850 1,386,476 0.52%Sanitary Sewer Utility 1,800,695 458,407 437,500 709,500 409,300 3,815,402 1.440/0

Sewer Repayments-Lot Sales on Developments 100,800 76,241 143,473 110,531 141,152 572,197 0.22%Stormwater Utility Fees 957,863 584,151 765,881 947,290 684,576 3,939,761 1.48%

Water Utility Fund 339,425 793,017 1,000,100 849,450 968,500 3,950,492 1.49%Current Revenue-Utility/Enterprise 3,820,733 2,712,674 2,833,354 3,099,821 2,509,978 14,976,560 5.65%

Sales Tax 20% 3,074,944 1,702,670 1,800,096 1,805,650 1,867,830 10,251,190 3.86%General Fund Balance 2,006,695 1,174,990 281,430 368,430 285,430 4,116,975 1.55%

Street Construction/RUTF Fund Balance 1,506,306 298,433 15,791 50,451 58,299 1,929,280 0.73%UDAG Loan Repayments Fund Balance 100,000 100,000 50,000 - - 250,000 0.09%

Revenue/SRF Bonds-Water Fund Abated 2,519,800 3,070,500 4,005,500 2,880,500 1,825,000 14,301,300 5.39%Revenue SRF Bonds-Sewer Fund Abated 3,061,050 14,177,050 15,067,085 13,792,169 7,083,208 53,180,562 20.03%

Loan - Gaming Abated Debt 650,000 - - - - 650,000 0.240/0GO/SRF Bonds-Stormwater Abated Debt 9,885,989 4,816,662 3,554,302 4,178,607 6,869,755 29,305,315 11.04%

GO Bonds--Greater Downtown TIF Revenue Abated Debt 9,563,219 2,061,542 2,170,000 3,010,000 1,047,300 17,852,061 6.72%

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UR GO Bonds--Dbq Ind Ctr TIF Revenue Abated Debt 7,245,767 - - - - 7,245,767 2.73%GO Bonds-Parking Abated Debt - - 492,624 100,000 - 592,624 0.220/0

GO Bonds-Library, TIF Abated Debt 1,200,000 - - - - 1,200,000 0.45%Total Construction 40,813,770 27,401,847 27,436,828 26,185,807 19,036,822 140,875,074 53.07°k

Community Development Funds 761,389 597,535 555,757 550,000 550,000 3,014,681 1.140/0FAA Total 610,470 5,037,522 3,728,355 9,215,775 8,796,993 27,389,115 10.32°Jb

PFC Revenue 15,840 129,700 436,345 455,725 463,001 1,500,611 0.570/0Federal Transit Administration 40,000 1,051,200 5,720,000 4,680,000 - 11,491,200 4.330/0

Federal Transportation Bill 2005 for Southwest Arterial 2,063,030 1,115,152 5,380,606 4,265,455 - 12,824,243 4.83°JbFederal--STP Funds 896,970 484,848 2,339,394 1,854,545 - 5,575,757 2.10 0Jb

Total Federal 4,387,699 8,415,957 18,160,457 21,021,500 9,809,994 61,795,607 23.29%

HOME Funds - 160,000 - 60,000 - 220,000 0.08%State Airport Funds 16,290 122,168 100,000 84,000 - 322,458 0.12%

Road Use Tax 433,385 387,632 268,684 146,905 27,995 1,264,601 0.48°JbRISE Grant-Southwest Arterial/DICW 1,340,000 400,000 1,930,000 1,530,000 - 5,200,000 1.96%

Other State Funding-IDOT &Trails Grants 1,696,500 508,000 - 324,500 - 2,529,000 0.95%Total State 3,486,175 1,577,800 2,298,684 2,145,405 27,995 9,536,059 3.59%

DRA-Gaming Receipts Based on 23% CIP 2,388,696 2,125,870 2,183,752 2,194,486 2,666,342 11,559,146 4.36%DRA-Distribution of Surplus 571,880 971,404 60,000 81,300 20,000 1,704,584 0.640/0

Total ORA 2,960,576 3,09,7,274 2,243,752 2,275,786 2,686,342 13,263,730 5.00%

Greater Downtown TIF Payments 399,789 174,590 174,005 164,148 170,529 1,083,061 0.48%Tech Park South TIF Payments - - 193,000 - - 193,000 0.07%

Dubuque Industrial Center West TIF Payments - - - 324,500 - 324,500 0.12%Total TIF Funds 399,789 174,590 367,005 488,648 170,529 1,600,561 0.67°k

Private Participation 151,500 40,000 1,120,000 297,000 3,291,400 4,899,900 1.850/0Total Private 151,500 40,000 1,120,000 297,000 3,291,400 4,899,900 1.85%

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Ind. Parks Land Sales-South Technology Park 148,000 148,000 148,000 148,000 148,000 740,000 0.280/0Ind. Parks Land Sales-Dubuque Industrial Center West 300,000 200,000 100,000 - - 600,000 0.23%

Total Land Sales 448,000 348,000 248,000 148,000 148,000 1,340,000 0.51°k

Sales Tax 30% 2,517,592 2,585,567 2,655,377 2,727,072 2,800,703 13,286,311 5.00%Total Sales Tax 300k 2,517,592 2,585,567 2,655,377 2,727,072 2,800,703 13,286,311 5.00%

-Special Assessments 350,150 448,400 343,715 538,100 606,504 2,286,869 0.86%

Total Spec. Assessment 350,150 448,400 343,715 538,100 606,504 2,286,869 0.86%

GRAND TOTAL 59,676,161 47,096,089 57,974,737 59,246,561 41,356,308 265,473,189 100.00%

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Attachment 2

FISCAL YEAR 2009 - 2013 CIP BUDGET GROUPED BY STATE PROGRAMS

The Fiscal Year 2009-2013 Capital Improvement Program totals $265,478,782. The following table summarizes expenditures for each Stateprogram by year.

FISCAL YEAR 2008-2012 CIP CAPITAL IMPROVEMENT PROGRAM

PERCENTPROGRAM FY 2008-2009 FY 2009-2010 FY 2010-2011 FY 2011-2012 FY 2012-2013 5 YEAR TOTAL OF TOTAL

Public Safety 1,551,271 1,574,655 187,500 15,000 428,255 3,756,681 1.4%

Public Works 23,712,671 14,529,243 20,163,763 23,522,078 17,973,657 99,901,412 37.60/0

Culture & Recreation 3,479,189 1,195,330 1,744,375 1,965,940 1,886,030 10,270,864 3.90/0

Community & Econ. Devl. 9,086,156 2,566,535 1,311,757 1,414,000 1,094,000 15,472,448 5.80/0

General Government 2,190,702 992,293 971,136 760,800 1,022,005 5,936,936 2.2%

Business Type 19,656,172 26,299,700 33,657,872 31,568,743 18,952,361 130,134,848 49.0%

TOTAL 59,676,161 47,157,756 58,036,403 59,246,561 41,356,308 265,473,189 100.0%

The State Mandated Budget Program Areas and the City Departments/Activities that fall under each of these areas are as follows:

Public Safety - Includes Police, Emergency Communication Center, Fire, Disaster Services, Health Services: Animal Control, Public Works: Flood Control, Building Services:InspectionPublic Works - Includes Airport, Public Works, EngineeringHealth and Social Services - Human Rights, Health Services, Purchase of ServicesCulture and Recreation - Parks, Civic Center, Conference Center, Recreation, Library, City Manager: Cultural AffairsCommunity and Economic Development - Economic Development, Housing and Community Development, Planning Services, Purchase of Services, City Manager: NeighborhoodDevelopmentGeneral Government - Building Services: City Hall/Annex Maintenance/Grand River Center Maintenance, City Council, City Manager, City Clerk, Finance, Cable TV, Legal,Information ServicesBusiness Type - Water, Water Pollution Control, Parking Division, Transit, Public Works: Landfill, Engineering: Sewer, Stormwater, Finance: Meter Reads/Service

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Attachment 3

FISCAL YEAR 2009 - 2013 CIP BUDGET HIGHLIGHTS BY CITY COUNCIL GOALS AND PRIORITIES

2013 CITY COUNCIL GOALS:

Improved Connectivity: Transportation and TelecommunicationsIntersection preemption system (page 5), Ladder Truck, Pumper and Ambulance replacement (page 6), Police mobile datacomputers (page 2), Wireless Data Transmission System (page 3), Airport Improvement projects (pages 172-173, 177-179, 182185, 193, 194), Airport Terminal projects (pages 174-176, 180,186, 190,192), Sidewalk programs (pages 287, 288), ADA CurbRamp Construction (page 289), Street Fiber Optic projects (pages 267), Traffic Fiber Optics (pages 320, 322), Traffic signalizationprojects (pages 312-316,318), NW Arterial capacity improvements (page 324), University & Asbury Intersection improvements(page 329), Renovation of park sidewalks (page 24), Granger Creek Nature Trail (page 102), North End Neighborhood Trail asphalt (page 103), Bergfeld Recreation Area Asphalt Trail (page 105), Trail sealcoating (page 104), Trolley Line Eagle Point Park(page 101), McAleece Park overlay asphalt & parking lots (page 53), Highway 20 - mulch roses (page 98), Welcome sign-east(page 99), Asphalt milling, concrete, and curb programs (pages 361-364), Pavement management program (page 270), NorthCascade Road reconstruction (page 271), Foye, Merchant, Gold Streets reconstruction (page 273), Ramona & Pamela CourtResurfacing (page 275), Hwy 52 resurfacing (page 276), East-West Corridor Study (page 277), Chavenelle Drive Improvements(page 282), Annual Street Program (page 263), Southwest Arterial-IA 32 (page 268), Derby Grange-Plaza Drive Intersection (page279), 14th Street Overpass at Elm (page 280), Mazzuchelli Street reconstruction (page 283), Guardrail replacement (page 265),Railroad crossing improvements (pages 292-293), Railroad Signal Line conversion (page 306), Green Alley Project (page 386),Keyline Facility Improvements (page 396), Intermodal Facility Feasibility study, design and construction (page 397), Fixed RouteBus replacements (page 399), Microcomputer and printer replacement (pages 429,432), Conversion of NEC Phone System (page430), Structured Wiring Update (page 431), Warehouse District Street Improvements (pages 278,279,281)

Diverse, Strong Dubuque EconomyWelcome sign-east (page 99), Grand River Center projects (page 106-129), Airport improvements & terminal design (pages 173,180), Downtown Rehabilitation loan &grant programs (page 387,389), Historic Preservation Revolving Loan program (page 391),Industrial Site Development (page 394), First Time Homeowner program (page 417), Rental dwelling rehabilitation program (page410), HOME Program (page 419), Historic District Public Improvement program (page 421), Parking ramp and lot repairs andimprovements (pages 400-407), parking meter replacement (page 408), Water Main replacements (page 330), General SanitarySewer repairs (page 195), Catfish Creek Interceptor upgrade (page 209), Warehouse District rehabilitation & construction (pages212, 247, 278, 279, 281, 347), Main Street Streetscape improvements (page 270), Town Clock Plaza Amenities (page 100, 272),Main Street-Purchase tables & chairs and storage building (pages 92 & 94), Civic Center improvements (pages 130-144),Chavenelle Drive Improvements (page 282), Flora Park improvements, including pool (page 37,38,40,41,145-161); Sutton poolimprovements (pages 146-157,159-161), Standby Generator for Terminal St & Catfish Pumping Stations (page 357,359), WaterMeter replacement program (page 340)

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Planned and Managed GrowthLadder Truck, Pumper and Ambulance replacement (page 6), Fire Station expansion and relocation (page 7), City Hallmaintenance/remodel (page 13), City Hall Annex maintenance (page 14), City Hall Renovation and Sustainability Project (page311), General Building maintenance (page 15), 18th Street Office Building improvements (page 16), Kephart's Buildingimprovements (page 17), Airport Terminal design projects (pages 174-176, 180, 186, 190, 192), General Sanitary Sewer repairs(page 195), Sanitary Sewer Internal Main (page 196), Annexation study implementation (pages 198 - 200, 338), WarehouseDistrict rehabilitation & construction (pages 212, 247, 278, 279, 281, 347), Sanitary Sewer projects (pages 210, 214 - 225), WestSide Annexation Sanitary Sewer extensions (page 200), Southfork Interceptor Sewer Upgrade (page 213), Storm Sewer GeneralRepairs (page 226), Storm Sewer System assessment (page 236), Storm sewer projects (pages 238,239,241 - 246,248 - 252,254, 260, 261 ), Bee Branch Creek Restoration project (page 240), Street program sanitary sewer improvements (pages 205, 253,255, 258, 259, 262), Sanitary Sewer External Extensions - Annexation (page 199), Subdivision subdrains (page 274), Sidewalkprogram curb and catch basin replacements (page 286), Library renovation projects (page 309), City Park development projects(pages 20,21), Pet Park Developments (pages 18, 19), Eagle Point Park improvements (pages 22-34), Federal Buildingrenovation (page 300), Accessibility Barriers and Building Modifications (page 298), Geographic Information System maintenanceand enhancements (page s 339, 385, 426), Sanitary Sewer clearing and grubbing (page 206), Sanitary Sewer Lining (page 207),NPDES (page 230), Storm Sewer improvements &extension (page 237), Draintile program (page 227), Detention Basin siltremoval & maintenance (page 228, 229), Storm Sewer Cleaning (page 235), Water Pollution Control Plant replacements andrepairs (pages 352-354), Water Pollution Control Plant upgrade (page 351), Water Main extensions (page 332), Water InternalMain revolving loan fund (page 333), Annexation and West End Annexation Study and Implementation (page 338,341), WaterTower and Water Main Extension Roosevelt (page 343), Water Main Extension Hwy 61-Gateway Dr to Key West Dr (page 346),Public Works vehicles and equipment(pages 371-374,377,379,380), Solid Waste vehicles (page 381), Stormwater DitchRemediation program (page 383), America's River Festival Equipment (page 423), Community Plus upgrade (page 427), PurchaseCard component (page 428)

Partnering for a Better DubuqueFour Mounds projects (pages 46, 211), Carver & Marshall Schools & Storybook Hill play units ( pages 69, 71, 72), Libraryrenovation (page 309), Safe Routes to School (page 297), Crescent Community Health Center (page 294), Historic District PublicImprovement Program (page 421)Sanitary Sewer Assistance programs (pages 197,203,208), Stormwater Assistance programs(pages 231-234), Street Assessment Assistance Program (page 266), Neighborhood Infrastructure program (page 295), ServiceLine Replacement Assistance (pages 204, 337), Destination for Opportunity (page 392), CDBG Economic Development loan (page393), Port of Dubuque Improvements (page 395), Community Partnership Program (page 418), Homeownership Grants in targetedneighborhoods (page 415), Homeowner Rehabilitation program (page 413), Neighborhood Grants (page 422), America's RiverFestival Equipment (page 423), Water Internal Main new development revolving loan fund (page 333), All-America City Award(page 425)

Riverfront Developed/RevitalizationGrand River Center projects (pages 106-129), Charter Street Extension to Port of Dubuque (page 284), Four Mounds (pages 46,211), Riverfront lease improvements (page 296), Miller-Riverview Park (page 57), McAleece Park (pages 48 - 54), Port of

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Dubuque Security Camera Expansion (page 299), Transient Boat Dock Facility (page 302), Maintenance and Dredging of Harborpage 305), Port of Dubuque Outdoor Plaza (page 307), Port of Dubuque Parking ramp (page 303), America's River FestivalEquipment (page 423), Intermodal Feasibility facility (page 399), Port of Dubuque Improvements (page 395)

2009 CITY COUNCIL POLICY AGENDA:

The following are projects that were identified as the 2009 Policy Agenda by the City Council and are included in the 2009 CIP budget.

Workforce Development Strategy - Top PriorityThe priority is being addressed through Destination for Opportunity (page 392).

Green City Initiatives - Top PriorityThe priority is being addressed through numerous CIP projects including: Intersection Pre-emption system (page 5), Fire Headquartersadding a green roof (page 10), Street Tree program (page 77), Mulch program & rose (page 78 & 98), Heron Pond Tree Planting (page 81),incorporating green practices into the Warehouse District rehabilitation (pages 212, 247, 278, 279, 281, 347), Stormwater projects (pages

227,229,230,237,240), use of gray water technology and LED lighting in the Port of Dubuque Parking Ramp (page 303), LEEDcertification application during the Library Renovation project (page 309), the LED Re-Iamp schedule (page 325), NeighborhoodInfrastructure programs ([age 295), Federal Building Renovation (page 300), Maintenance and Dredging of Harbor (305), DowntownRehabilitation programs ([ages 387,389,391), Homeowner Rehabilitation programs (pages 410,413-419) and the Green Alley project(page 86).

Every Child I Every Promise - City Actions - Top PriorityThis priority is being addressed through Playground improvements and replacements (pages 38,42,44,69-72,82), Library Renovation(page 309), Safe Routes to Schools (page 297) and multi-year Home Rehabilitation programs (pages 413, 415, 418, 419), which providesafe places for children and the operating budget.

Keyline Transit Service - Top PriorityThis priority is being addressed through improvements to the KeyLine Facility (page 396) and Fixed Route Bus replacements (page 399)and the operating budget.

Police Staffing: Evaluation and Action - Top PriorityThis priority is being .addressed through the Fiscal Year 2008 and 2009 operating budgets.

Street Progra'm: Continuation and Funding - High PriorityThis priority is being addressed through the Annual Street Program CIP (page 263), Foye, Merchant, Gold Streets Reconstruction page273), Mazzuchelli Reconstruction (page 283), Chavenelle Drive Improvements (page 282); Ramona & Pamela Court Resurfacing (page275), Asphalt paver replacement (page 379).

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Water Pollution Control Plant Facility Upgrade - High PriorityThis priority is being addressed through the Water Pollution Control Plant Engineering and Construction CIP (page 351).

Unified Development Code - High PriorityThis priority is being addressed through the Fiscal Year 2008 operating budget.

East/West Corridor Study - High PriorityThis priority is being addressed through the East-West Corridor Study (page 277).

Southwest Arterial Direction (Highway 32) - High PriorityThis goal is being addressed over several fiscal years and is shown as the Southwest Arterial design, right-of-way acquisition andconstruction over the five-year period (page 268). This project is dependent on identifying a 20°A> match for the Federal earmarks.

The City Council also identified projects that were previously on the priority list but whose implementation has already begun and therefore theseprojects are now a part of the Dubuque 2007-2009 Management Agenda and the 2007-2009 Major Projects Agenda. These represent short-termprojects for the City Manager and City of Dubuque staff and have previously been budgeted in Fiscal Year 2008 or prior.

2007 - 2009 Management AgendaADA Actions: This priority is being addressed through the FY 2008 operating budget and through the ADA curb ramp (page 289) andAccessibility Barrier Modifications (page 298).

All-America City Award: This priority is being addressed through the All-America City Award CIP (page 425).

Drainage Basin Master Plan: This priority is being addressed through the Bee Branch Creek Restoration CIP (page 240).

Diversity-Next Steps: This priority is being addressed through the Intercultural Competency Initiative in FY 2008 Operating Budget and inrecommendations in the FY 2009 Operating budget.

"Hot Spots" Police Patrol: This priority is being addressed through the FY 2008 and 2009.0perating Budgets.

North Fork Catfish Creek (Stormwater and Sanitary Sewer Improvements): This priority is being addressed through the North Fork CatfishCreek Interceptor Upgrade (page 209).

Port of Dubuque Parking Facility: This priority is being addressed through the Port of Dubuque Parking Ramp in the FY 2008 CIP budgetand the FY 2009 CIP budget (page 303).

Service Needs Assessment and Staffing Plan: This priority is being addressed through the City Hall Revitalization and Sustainabilityproject (page 311), the annexation related CIPs (pages 198, 199,200,338,341) and the operating budget.

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Traffic Safety solutions (Northwest Arterial/Pennsylvania Avenue): This priority is being addressed through the NW Arterial Capacity (page324) and US 61/151 corridor (page 323), the Fiber Optic Conduit Project (page 320), the Street Program Budget (described on page xii)and the Operating Budget.

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Attachment 4Source of Funds and Important Details

The Fiscal Year 2009-2013 CIP presents a financial plan and continues to reflect no general property tax levy supported General ObligationBond borrowing that is not abated. It is anticipated that other borrowing from non utility funds can and will be minimized by using other sourcesof funds such as future DRA annual distributions of operating surplus and sales tax revenue.

The Fiscal Year 2009 budget recommendation includes significant changes to revenues supporting the five year CIP from the prior yearprojections This budget recommendation reflects the opening of the Diamond Jo Casino which is projected to decrease the DubuqueGreyhound Park and Casino's market share by 20.9%

, which will subsequently reduce the city's annual DRA distribution and monthly leasepayments. In addition, there are large projects planned in Water, Sewer, Stormwater, Parking, Industrial Parks and Library that are more thanthe projected revenues will fund and will require additional borrowing.

The following important details are called to your attention about the source of funds:

UTILITIES

StormwaterThe Stormwater Utility was formed on July 1, 2003, to update the City's aging infrastructure and implement the City of Dubuque $39 millionStormwater Management Plan, which consists of three projects - two detention basins and a mile-long open waterway known as the BeeBranch Project. It is the reconstruction and restoration of over 4,500 feet of buried creek. It will reintroduce the confined Bee Branch Creek tothe North End Neighborhood. The implementation of the Bee Branch Creek Restoration Project is the key to saving over 1,150 homes fromflooding during severe rainstorms that seem to come all too frequently.

This budget recommends funding for this project and an acceleration of the construction schedule. Also in this budget the Stormwater UserFund is recommended to become a self-supporting enterprise fund due to the decrease of DRA funding that he caused a drop in both operatingand capital dollars. Quickening the pace on the part of the project from the 16th Street Detention Basin through the damming affect of therailroad tracks will allow for a quicker redevelopment of the former Dubuque Pack site and timelier flood relief for North End residents.

The fees, as recommended in FY 2009, are as follows:

FY15&Beyond

Fiscal Year 2009 Fee $4.00 $5.00 $5.50 $6.35 $7.00 $7.00 $7.00

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Beginning FY 2007, State Revolving Loan funds (SRF) will replace a portion of the Corporate Purpose General Obligation (GO) borrowings totake advantage of 0% interest on engineering and design, and 3.25% interest on construction. This is compared to the regular GO borrowingprojected rate of 4.50%. FY 2009 reflects additional Corporate Purpose GO borrowing of $3,902,395 for property acquisition (not allowed forSRF financing), and SRF GO borrowing of $5,983,594 (for design and construction) for the Stormwater Management Plan. GO borrowinganticipated in FY 2010 - 2013 in the Stormwater Construction fund to support the Stormwater master plan will be as follows: $1,126,200Corporate Purpose GO borrowing for acquisition and $3,690,462 SRF GO borrowing in FY 2010; $3,554,302 SRF GO borrowing in FY 2011 ;$4,178,607 SRF GO borrowing in FY 2012; and $6,869,755 SRF GO borrowing in FY 2013. Debt service related to the total $29,305,315 GOborrowing over the next 5 years will be paid from stormwater fees.

When the Stormwater Utility was created in FY 2004, it was suggested that the level of stormwater capital projects being funded at that time (anaverage of $780,000 per year) from sales tax, ORA distribution and General fund would continue. This FY 2009 - 2013 CIP recommends theStormwater Utility Fund to exist as a self-supporting enterprise as a result of the projected decrease in ORA funding. FY 2009 will be the firstfiscal year that the Stormwater Utility Fund is fully funded by the stormwater user. All operating expenses related to stormwater managementand maintenance is recharged to the Stormwater Utility Fund. These expenses include .51 FTE of employee expense ($46,159), supplies andservices ($64,751) for one call operation and other expenses, Public Works stormwater maintenance charges ($245,964), and Utility Billingrecharges ($140,796).

The annual payment to the depreciation fund in Fiscal Year 2009 was $183,879. The Fiscal Year 2009 - 2013 CIP anticipates $913,610 inFiscal Year 2009, $584,151 in Fiscal Year 2010, $765,881 in Fiscal Year 2011, $947,290 in Fiscal Year 2012, and $684,576 in Fiscal Year2013.

WaterWater revenue represents a portion of the monthly water bill that goes for maintenance, repair, replacement and improvement of the EaglePoint Water Plant and water distribution system on a pay-as-you-go basis for all projects except the major extensions. The annual payment tothe depreciation fund in Fiscal Year 2008 was $828,970. The Fiscal Year 2009 - 2013 CIP anticipates $767,190 in Fiscal Year 2009, $582,258in Fiscal Year 2010, $649,112 in Fiscal Year 2011, $554,744 in Fiscal Year 2012, and $599,266in Fiscal Year 2013.

Beginning FY 2007, State Revolving Loan funds (SRF) will replace the previously planned Corporate Purpose GO borrowings to take advantageof 0% interest on engineering and design, and 3.25% interest on construction. This is compared to the regular GO borrowing projected rate of4.50%. A borrowing is anticipated for $432,625 in March 2008 and State Revolving Loan Funds will be used to finance water projects in FY2009-2013 as follows: FY 2009 of $2,579,800, FY 2010 of $1,070,500, FY 2011 of $1,005,500, FY 2012 of $1,380,500, and FY 2013 of$1,825,000. Debt service related to the total $6,145,000 SRF Revenue borrowing over the 5-years will be paid from water fees and offset byreduced payments to Depreciation (Construction Fund). The borrowing supports such projects as the Clear Well Reservoirs rehabilitationprogram, street program related water main replacements, and water main extensions relating to annexations.

The water fees in FY 2009 are recommended to increase 9%; all for operating needs.

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SewerSewer revenue represents a portion of the monthly sewer bill that goes for the maintenance, repair, replacement and improvement of theWater Pollution Control Plant; lift stations, and sewer lines on a pay-as-you-go basis. The annual payment to the depreciation fund in FiscalYear 2008 was $1,496,791. The Fiscal Year 2009-2013 CIP anticipates $1,499,556 in Fiscal Year 2009, $1,074,867 in Fiscal Year 2010,$1,001,841 in Fiscal Year 2011, $365,989 in Fiscal Year 2012 and $40,328 in Fiscal Year 2013.

Beginning FY 2007, State Revolving Loan funds (SRF) will replace a portion of the Corporate Purpose GO borrowings to take advantage of 0%interest on engineering and design, and 3.25% interest on construction. This is compared to the regular GO borrowing projected rate of4.50%. A borrowing is anticipated for $500,000 in March 2008 and SRF borrowings are anticipated as follows: FY 2009 of $3,061,050, FY2010 of $14,177,050, FY 2011 of $15,060,085, FY 2012 of $13,792,169 and FY 2013 of $7,083,208. The debt service related to the total$53,180,562 SRF revenue bonds over the 5-years will be paid from sewer fees and offset by reduced payments to Depreciation (ConstructionFund). The GO borrowing supports such projects as sanitary sewer extensions relating to annexation, Northfork Catfish Creek interceptorreconstruction project, and the Water Pollution Control (WPC) Plant Study and Facility design and construction.

The sewer fees in FY 2009 are recommended to increase 9%; all for operating needs. A WPC study will be concluded in Fiscal Year 2008,which will culminate in a major renovation plan that will require long-term debt. In FY 2007, a 1% rate increase per year was approved toprovide capacity for a future borrowing. This renovation is recommended to be conducted in phases using SRF borrowings that will allow fordebt service savings, eliminating the need for a 1% reserve.

Major portions of the Water Pollution Control Plant are reaching the end of their useful life and need to be reconstructed or replaced. Includedin the list of improvements necessary to maintain the operation of the facility are five key areas: 1) Influent Screening; 2) Biological Treatment;3) Disinfection; 4) Residuals Management; and 5) Solids Management. Included in the construction budget is the cost to make modifications tothe Influent Screening process; purchase new components and undergo restoration for the Biological Treatment Process; make modificationsto the Disinfection and Residuals Management process and to implement miscellaneous equipment replacement for operational efficiencies.Also included in the budget is the cost to implement one of three alternatives to upgrading the Solids Management process. The anticipatedsewer fee increases over the next five years are as follows:

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Plant Renovation 0% 5% 6% 8% 9%

Operating & Other Capital Needs 9% 5% 5% 5% 5%

Total Sewer Fee Increase 9% 10% 11 % 13% 14%

ParkingParking revenue represents three primary sources: (a) the balance of prior year depreciation funds set aside for the maintenance and repair ofthe four parking ramps; (b) future payments to the depreciation fund for repair and maintenance of the parking system ($293,000 in FY 2009,$263,000 in FY 2010-2011, $283,000 in FY 2010 and $93,000 in FY2013); and (c) interest income.

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Major ramp improvement borrowings are planned in FY 20011 and 2012 for $592,624. Both major ramp improvement borrowings will beabated with parking funds.

Solid WasteRefuse revenue represents a portion of the monthly refuse bill that goes for the purchase of solid waste collection vehicles. The annualpayment to the depreciation fund in Fiscal Year 2008 was $244,000 and will be $244,000 in FY 2009. In FY 2010-2013, the depreciationpayment will be $284,000 annually.

This CIP reflects a purchase of a hybrid refuse vehicle in FY 2009. This vehicle is equipped with a diesel-electric hybrid powered engine.These truck chassis currently cost $60,000 more per unit than comparable diesel-engine-only powered truck chassis. If this hybrid vehicledemonstrates reliability and overall cost savings, the City will buy hybrid vehicles on a consistent basis in the future.

The refuse fees in FY 2009 are recommended to increase 46 cents, all of which goes towards operating.

GENERAL FUND

The current revenue amount of $1,427,518 during the five-year period represents $115,800 in golf funds for improvements to the Bunker HillGolf Course, $297,850 from the Water Fund for advances from the General Fund for industrial park related utility extensions, $80,000 rentalrehab loan repayments, and $888,868 in loan repayments to the Downtown Loan Pool.

LOCAL OPTION SALES TAX (LOST)

The local option Sales and Services Tax approved by the voters on February 2, 1988, provided that 20 percent of the proceeds would be usedfor: (a) the upkeep of City-owned property such as sidewalks, steps, storm sewers, walks, curbs, traffic signals and signs, bridges, andbuildings and facilities; (b) transit equipment such as buses; (c) riverfront and wetland developments; and (d) economic development projects.This portion of the Sales and Services Tax shows up on the CIP Source of Funds Summary as "Sales Tax (20%)" totals $10,251,190 andrepresents 3.86 percent of the total CIP.

The local option Sales and Services Tax approved by the voters on February 2, 1988, provided that 30 percent of the proceeds would be usedto: (a) reduce street special assessments by at least 75 percent; and (b) maintain and repair streets. This portion of the Sales and ServicesTax shows up on the CIP Source of Funds Summary as "Sales Tax/Street Projects (30 percent)" and totals $13,286,311, or 5 percent of thetotal CIP.

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GAMING

DRA payments represent 30 percent of the projected gaming taxes, rent, and admissions from the race track, slots and riverboat operations($11,559,146) over the five-year period. To the extent that there is any revenue shortfall in future years, capital projects will be eliminated ordeferred. DRA distribution revenue projections would have been discounted consistent with the adopted budget guidelines by 5°A, in FY 2011 ,10% in FY 2012 and 15°A, in FY 2013, however, there are no distributions anticipated on those years.

Gaming revenues from taxes and the DRA lease (not distributions) changed from the FY 2008 split of 70°A, /30% between operating andcapital budgets for FY 2008 to 76°A, /24% between operating and capital budgets for FY 2009. The operating portion of the split now includesthe debt service required on the 2002 general obligation bonds for the America's River project that was previously considered as part of thecapital portion of the DRA lease. Debt obligations are considered a continuing annual expense and are more accurately reflected as part of theoperating portion of the DRA Lease. The Diamond Jo Patio lease ($25,000) and the Diamond Jo parking privileges ($475,000 beginning in FY2009 in connection with the expansion of the Diamond Jo Casino) have not been included in the split with gaming revenues from taxes andlease, which is a change from the prior year. These lease payments now go 100% to the general operating fund. No DRA profit distributionfunds go into the operating budget. This is consistent with the policy guidelines.

Gaming revenues generated have been estimated based on FY 2007 and FY 2008 year to date actual from the previous years implementationof a new lease agreement and expanded gaming operations from increasing slot machines (600 to 1,000) and adding table games at DubuqueGreyhound Park and Casino (DGP&C). Projections include the impact of the Diamond Jo's anticipated expansion beginning FY 2009 (11/1/08),which includes a decrease to the Dubuque Greyhound Park & Casino gaming market of 20.9°A, resulting in an estimated decrease to the city'sannual distribution and monthly lease payments of $21.4 million. Based on the projected market share loss, the City is not expected to receivea distribution of cash flows from the DRA in Fiscal Years 2009 through 2013. This would impact the City's five-year capital program by areduction of $13.5 million. The reduction in the DRA's market share also impacts the City's lease payment from the DRA. The current leaserequires the DRA to pay the City one percent of coin in from slot machines and one percent of table drop from table games. It is estimated thatthe City will lose $7.9 million over the next five years in lease payments based on what was originally projected to be received compared to therevised projections. The reduction of the lease payment over the next five years would impact the operating budget by $5.5 million and thecapital improvement budget by $2.4 million. The total impact to the five-year capital improvement program is $15.9 million.

In addition, from FY 2009-2013, $3,210,967 of the DRA revenue is committed to debt abatement on the America's River Project GO bonds and$425,000 of this revenue is committed to debt abatement on the loan from Dubuque Initiatives for the land purchased for the fire stationexpansion/relocation project.

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FEDERAL FUNDING

Community Development Block Grant (CDBG)The Fiscal year 2009 - 2013 CIP anticipates that Community Development Block Grant (CDBG) funds will be reduced to $1 ,212,136 per yearthroughout the five-year period in anticipation of further reduced funding ($40,000 reduction from FY 2008). CDBG has received a reduction infunding each year since FY 05 from the Department of Housing and Urban Development going from $1,481,000 in FY 05 to $1,252,136 in FY08. The figure also includes rehabilitation loan repayments generated by the Housing and Community Development Department of$2,290,000. Due to the CDBG funds remaining at the reduced level of the prior year, many .projects were reduced in FY 2009. If the FederalGovernment does not allocate additional resources beginning in Fiscal Year 2010, many CDBG funded projects will be eliminated.

HOME Grant FundsA total of $220,000 in HOME grant funds are anticipated in Fiscal Years 2010 ($160,000) and 2012 ($60,000). The local match of $40,000comes from rental rehab loan repayments, which are also used to supplement the Community Development Block Grant funded rehabprograms.

UDAG RepaymentsUDAG obligations will be funded using General Fund for amounts over the UDAG loan repayments revenue received beginning FY 2010. A.Y.McDonald paid off their $1.2 million loan early as part of the agreement to purchase naming rights for the park at the Hawthorne Peninsula andsupports such projects as Crescent Community Health Center funding in FY 2007 ($895,647), Airline Revenue Guarantee in FY 2007($250,000), and the continuing project for Destination for Opportunity in FY 2009-2011 ($250,000).

Federal Aviation Administration (FAA)The FAA funding of $27,389,115 provides 95 percent match on most airfield related improvements. The Fiscal Year 2009-2013 budgetincludes readying a site (land acquisition, design, utilities locations and other site work) for a new terminal facility. Passenger Facility Chargefunds of $1 ,500,611 over the five-year period provide a source of funding for Airport related projects and can be used as the local match onFAA funded projects.

Federal Transit Administration (FTA)The FTA funding of $11,491,200 provides for the federal share of an intermodal facility feasibility in the Port of Dubuque and para-transit busreplacements.

Other Federal GrantsThe following federal funds are anticipated for the Southwest Arterial over the next five years: Intermodal Surface Transportation Efficiency Act(STP) of $5,373,757, and the 2005 Federal Transportation Bill of $12,824,243.

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STATE FUNDING

Road Use TaxRoad Use Tax Funds (RUTF) of $1,264,601 over five years represents the balance of annualpayments not required for support of the operating budget and funds that had been reserved tofinance high priority transportation projects. The Iowa Department of Transportation (IDOT)provides annual projections on the amount of RUTF the City of Dubuque will receive over thenext five years based on a per capita amount. In FY 2007, the IDOT estimates were revisedcausing a decrease in RUTFs from the prior year of $1 ,111,696 over five years. In December2006, the IDOT impact was $92,298 more over five years and in December 2007, the IDOTimpact was $74,992. The net reduced RUTFs, in addition to increased operating costs for streetmaintenance, and new projects; results in RUTF eligible expenses starting to be shifted to otherpayment sources.

Other State GrantsState funding includes a $4,600,000 RISE loan for the Southwest Arterial over the five-yearperiod and $600,000 RISE funds for expansion of Dubuque Industrial Center West.

State Airport funding of $322,458 is anticipated over the five-year program.

Road Use Taxes

$5,500,000$5,400,000$5,300,000$5,200,000$5,100,000$5,000,000$4,900,000$4,800,000$4,700,000$4,600,000$4,500,000

2009 2010 2011 2012 2013

[] lOOT RUT projection provided in FY 09III lOOT RUT projection provided in FY 06

The other state assistance represents REAP grants ($542,500) for a Trolley Line Trail at Eagle Point Park and asphalting the trail at BergfeldRecreation Area; IDOT grants ($1,828,500) for Highway 52 resurfacing between 32nd and NW Arterial, NW Capacity Improvements and U.S.61/151 Corridor as well as $176,000 in Historic District Funding for the Main Street improvements from 9th Street to 14th Street.

TAX INCREMENT FINANCING (TIF)

Dubuque Industrial Center West TIF DistrictIn FY 2006 and 2007, Tax Increment Financing (TIF) funds were committed towards abatement of the 20 year G.O. Bond issue for a DubuqueIndustrial Center West (DICW) expansion and Chavenelle Road extension project, thereby delaying payback to the general fund for prior yeardevelopment costs. In FY 2007, the TIF assessed values increased, allowing for additional increment for projects and cost recovery tocontinue.

The FY 2009 CIP includes the beginning of the next expansion of DICW ($7,245,767), and the conversion of the existing grass trail in BergfeldRecreation Area to an asphalt surface ($324,500). The expansion includes the next phase of the north Siegert farm and a north and south roadthat will eventually connect Chavenelle Road with Middle Road. Expansion of the DICW is necessitated by the number of recent developmentagreements and land sales in the development portions of this area. Urban Renewal GO Bonds abated with DICW tax receipts will fund theinitial costs of the expansion.

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Technology Park South TIF DistrictThe FY 2009 CIP includes a project to provide for asphalting the Granger Creek Nature Trail at Dubuque Technology Park, and the installationof trail signs, benches, shelters, picnic tables and litter receptacles to be funded with Tech Park South tax receipts. This district had addednew businesses during FY 2007.

Annexation InitiativesAs annexation and development continues, the City has taken the following initiatives to provide services to annexed areas:

Additional Police Officers (Operating Budget)With the Police Department's crime strategy, Territory Accountability Design, in full implementation, the department projects the need toincrease Dubuque's current six patrol territories to seven as new areas of the city are developed. To add a seventh territory, five additionalpolice officers are needed.

Partly in response to this need, the Police Department has developed a Sworn Officer Plan which proposes the addition of 14 sworn policeofficers over a five-year period, with the first four (three Police Officers and one Police Corporal acting as a Section 8 Investigator) approved inDecember 2007 and four more proposed in the FY2009 budget recommendation. The plan's staff increases will create sufficient staffing toestablish an additional patrol territory, proposed for the third year of the plan. The additional officers are also a solution to address the currentpatrol deficit and continuous officer replacement due to turn-over.

Additional Snow Plow Drivers and Snow Plow Route (Operating Budget)Dubuque's expansion has also increased the number of streets and roads that must be maintained by the City's Public Works Department. Inorder to maintain our current level of street maintenance, street cleaning, and snow and ice control to all areas of the city, the Public WorksDepartment is requesting the addition of a snow plow driver in FY2009 and another is expected to be requested in a future year. Two driversare needed to staff a route 24 hours a day in a snow event. The Public Works Department plans to create another snowplow route with thesetwo employees as annexation and development continues.

New Fire StationA Fire and Emergency Service Response Study was completed in November 2006 by the Matrix Consulting Group. The report stated, "Asdevelopment occurs, the City should add one additional station and relocate one current station to accommodate the increase in firedepartment workload. This scenario would consist of adding a station at or near Chavenelle and Radford to provide service to the west side ofthe City." To act on this recommendation, a CIP budget item was created to provide funds to begin preparing a site in FY2008 and with designof the facility anticipated in FY2012. In fall 2007, the City Council approved a purchase agreement with Dubuque Initiatives for 1.8 acres alongthe Northwest Arterial in the Dubuque Industrial Center West to provide a site for a new West End fire station.

Water and Sanitary Sewer ServiceThe City is in the process of extending sanitary sewers and water service into new development areas or recently annexed areas as part ofpre-annexation agreements.

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In 2003, a new water main was activated from Highway 20 north on the east side of the Northwest Arterial to John F. Kennedy Road then west toa new 1.25 million gallon water tower located at the Dubuque Soccer Complex. By constructing this tower and with this water main extension inthe fourth pressure zone of the City's water distribution system, it allowed growth to take place for residential, commercial and industry to the westof the community.

Funds have been reserved for a project to conduct a water consumption study in the Roosevelt Road and Industrial Park West areas to evaluatethe timetables that additional water towers should be built in these areas. The project includes, as needed, a new one-million-gallon water towerafter 2011 on Roosevelt Road and a new water tower to support large water users in the Industrial Park West.To date, both sanitary sewer and water service have been extended through the Dubuque Industrial Center West, along Seippel Road to thenorth edge of the Callahan subdivision. Funds are budgeted in the current year to extend service to the 700-acre west-side annexation area aswell as the 270-acre Corey/Herrig development on the northwest side of Dubuque. Additionally, service will be extended, in phases over the nexttwo years, to the 280-acre McNamer residential property on North Cascade Road on the south side of Dubuque over the next two years.Additional dollars are budgeted for other water main extensions depending on the areas annexed.

New Rental Housing Inspector (Operating Budget)As part of the City's initiatives offered in response to neighborhood issues, the City Manager is recommending the creation of an additional RentalHousing Inspector position that will allow the Housing and Community Development Department to bring the non-Section 8 rental housing unitsinspection cycle down from seven years to less than five years between inspections.

Greater Downtown TIF DistrictThis district was formally the Downtown and Ice Harbor TIF districts but now have been combined to the Greater Downtown TIF district. Manyprojects, which are City Council priorities, are able to move forward due to the availability of Greater Downtown TIF revenue due to continuedgrowth to further sustain a rejuvenated downtown and port of Dubuque. The following are projects included in the FY 2008 - 2012 CIP:

Library Renovation project (page 309) - This Council Priority is estimated to be $1,627,032 in FY 2009-2013. The renovation will updatethe obsolete HVAC system, replace furnishings and equipment, and provide for an additional 8,000 square feet of public space. The totalbuilding construction cost is estimated to be $5,837,953 while the total project estimate is $6.8 million that includes design and constructionadministration fees plus the cost of fixtures, furnishings and equipment. Access to use of matching funds is contingent upon 100% fundingof the total project estimate by supplemental contributions from the fundraising campaign. Also included is $150,000 for consulting costs forthe incorporation of green design, and $300,000 to cover the costs of environmentally efficient energy systems that are required in order toobtain LEED certification for the project and create a more environmentally friendly design. Also, $40,000 was added for roof repairs andskylight renovation. An Urban Renewal GO borrowing is planned in FY 2008 and 2009 for a total of $2,400,000 to fund a portion of the City'scosts to be abated with Greater Downtown TIF receipts. The City's portion of the Library Renovation project was previously budgeted for atotal of $3,256,743 over Fiscal Years 2007 - 2009. The Fiscal Year 2009 Library Renovation CIP reflects an increase of the City'scontribution to the project of $500,000 due to additional TIF receipts becoming available in the Greater Downtown TIF that increases theCity's portion of the Library Renovation project to $3,756,743.

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Port ofDubuque Parking Ramp project (page 303) - This project builds a 1130 space parking ramp (total cost of $23.4M) to be locatedsouth of 5th Street and completed in calendar 2008. By prior agreement Diamond Jo was responsible to pay for 50% ($6,350,000) of thepreviously estimated costs of the ramp. The project will be funded with a $23,025,000 Urban Renewal GO Bond that will be repaid by theGreater Downtown TIF generated from the minimum assessment agreement of $57,890,649 from the Diamond Jo development.

Intermodal Facility in Port ofDubuque (page 396) - This project provides 20% local funding for design and construction for an IntermodalFacility (total cost $14.2M) to be located in the Port of Dubuque. The City's portion of $2,600,000 will be funded with an Urban Renewal GObond, abated with Greater Downtown TIF receipts. A request has been made to the Federal Government for 80% funding.

Federal Building Renovation project (page 300) - This project provides for a project architect to develop a long-term improvement planfor the building. Phase I of the renovations was completed in FY 2008 ($30,000).

Greater Downtown Revolving Loan Pool and Grant Program (page 386 & 388) - This program provides low interest loans forrehabilitation and adaptive reuse for buildings and grants for planning/design costs and fagade improvements in the Greater Downtown TIFDistrict. Due to the growth in this District and demand for this program, FY 2009-2013 CIP reflects additional Greater Downtown TIF fundingof $803,061 to support the existing demand.

Warehouse District Improvements (pages 212, 247, 278, 279, 281, 346) - These projects provide for improvements in the historicWarehouse District which include street reconstruction of $1,480,000, streetscape and amenity improvements of $1,200,000, Fiber opticconduit and fiber optics of $400,000, rehabilitation and reconstruction of sanitary sewer of $456,777, reconstruction and relocation of agedwater mains of $862,000, and the reconstruction and relocation of aged sanitary sewer of $456,777. All Warehouse District projects will befunded with Urban Renewal GO bonds, abated with Greater Downtown TIF receipts. The plan for the district shows a City-owned parkingramp, but no funding is available. The most likely source of funds is incremental property tax increases from building improvements.

Main Street Streetscape Improvements 9th to 14th (page 270) - This project provides for the replacement of all pedestrian walkways, thereplacement of concrete curb and gutter, new conduit and wiring for the installation of new historic lighting and the installation of fiber opticconduit. The Upper Main Street streetscape would be similar to the current improvements on Main Street between 5th to 9th Street. Theproposed decorative concrete sidewalk would be 11-foot wide, buff colored, broom finished with saw cut and charcoal medallion paver insertdesign, similar to the standards implemented on Main Street between 5th to 9th Street. This project will be funded with Urban Renewal GObonds, abated with Greater Downtown TIF receipts.

Grand River Center Expansion Feasibility Study/Conceptual Design (page 128) - This project provides for a feasibility study and needsanalysis for the potential expansion of the Grand River Center and provides funding to hire an architectural firm to conduct a conceptualdesign for the expansion based upon the results of the analysis. This project ($307,300) will be funded with Urban Renewal GO bonds,abated with Greater Downtown TIF receipts.

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Port ofDubuque Improvements Contribution (page 394) - The project will assist in the future construction needs in the Port of Dubuque.This project ($1 ,000,000) will be funded with Urban Renewal GO bonds, abated with Greater Downtown TIF receipts.

Improvement's to Kephart's Building (page 17) - This project funds significant improvements to the old Kephart's Building on CentralAvenue formerly owned by the Dubuque Community School District to provide space for a multicultural center and future office space. Therenovation would include updates to the interior of the building and the removal of the back addition to provide space for seven parkingspaces and a future elevator for access to the upper level. The building will be purchased from the Dubuque Community School District for$185,000, payable over three years. $376,929 of the $556,929 total project cost will be funded with Urban Renewal GO bonds, abated withGreater Downtown TIF receipts and $180,000 will be funded by Community Development Block Grant.

Industrial Park Land SalesIndustrial park land sales revenue is revenue generated by projected land sales in the City's industrial parks and is used to recoup thedevelopment costs for each park. Over the next 5 years, land sales of $2,000,000 are projected in the Dubuque Industrial Center West TIFdistrict, which will reimburse the general fund for prior year development costs and the balance, will help fund the expansion of Dubuque IndustrialCenter West. Also, land sales of $740,000 are projected in the South Technology Park TIF district, which will reimburse the sewer fund for prioryear development costs.

MISCELLANEOUS SOURCES

Private ParticipationPrivate contributions represents the non-City share of the cost of several projects including private participation, fund raising, loans, grants andfuture resource allocation of City funds. Private participation funds included in the five year CIP include; fund for half of the cost of a walkwaybetween the Iowa Street Ramp and NICC ($36,500 in FY 2009); funds from Loras College to provide for half the cost of replacement of the entireinfield area of Petrakis Field with synthetic ProGrass ($115,000 in FY 2009); funds for submittal for the National Civic League's All America CityAward ($40,000 in FY 2010) and funds from the County for repayment of a RISE loan (ten equal installments over ten years) for the SouthwestArterial of $247,000 in FY 2012 and 2013.

Sponsorship naming opportunity for Phase II of the Outdoor Plaza project to implement urban park design in the northwest corner of theintersection adjacent to the new McGraw Hill office building ($1,120,000 in FY 2011); and Mazzuchelli Street Reconstruction with funding fromRiver Pointe Development ($50,000 in Fiscal Years 2012 and 2013).

Special AssessmentsSpecial Assessments represent that portion of street and sanitary sewer improvement projects anticipated to be assessed to benefiting propertyowners. The $2,286,869 amount breaks down: (a) $1,503,669 (65.7 percent) for street special assessments, (b) $770,200 (33.7 percent) forsanitary sewer special assessments, and (c) $13,000 (.6 percent) for stormwater special assessments. The $1 ,364,750 represents the total

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street project special assessment amount with the remaining portion being provided by road use tax, sales tax 30% proceeds, state, or federalfunds.

Cable TVIt is anticipated that Cable TV funds will be used in the five-year CIP of $14,898 for projects such as computer replacements, structured wiringupgrade and conversion of the telephone system.

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City of DubuqueAdopted Capital Improvement Program Summary

Fiscal Year 2009-2013

PROGRAM/DEPT PROJECT DESCRIPTION SOURCE OF FUNDS FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 TOTAL PAGE

POLICE DEPARTMENT

Public Safety

In-Car Video Recorders General Fund $ 31,890 $ - $ - $ - $ - $ 31,890 1

Mobile Data Computers General Fund $ 136,500 $ - $ - $ - $ - $ 136,500 2

Wireless Data Transmission System General Fund $ - $ 337,000 $ - $ - $ - $ 337,000 3

Police Handgun Replacement General Fund $ - $ 39,655 $ - $ - $ - $ 39,655 4

FIRE DEPARTMENT

Public Safety

Intersection Pre-emption System General Fund $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ - $ 60,000 5

Ladder Truck, Pumper and General Fund $ 230,000 $ 1,183,000 $ 172,500 $ - $ 278,255 $ 1,863,755 6Ambulance ReplacementFire Station Expansion/Relocation General Fund/Loan $ 650,000 $ - $ - $ - $ 150,000 $ 800,000 7

(General Fund Abated)Exterior and Interior Improvements to General Fund $ 90,500 $ - $ - $ - $ - $ 90,500 8Fire Station #4 (1697 University Ave)

Exterior Improvements to General Fund $ 20,000 $ - $ - $ - $ - $ 20,000 9Fire Station #2 (2180 JFK)

Roof Replacement Fire Headquarters General Fund $ 243,181 $ - $ - $ - $ - $ 243,181 10

Interior Improvements to Station #5 General Fund $ 19,200 $ - $ - $ - $ - $ 19,200 11(689 S. Grandview)

Parking Lot Improvements: Station #2 General Fund $ 115,000 $ - $ - $ - $ - $ 115,000 12(2180 JFK Road)

BUILDING SERVICES

General Government

City Hall Maintenance/Remodel Sales Tax 20%/Gen Fd $ 65,000 $ 65,000 $ 235,000 $ 65,000 $ 65,000 $ 495,000 13

City Hall Annex Maintenance Sales Tax 20% $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000 14

General Building Maintenance Sales Tax 20% $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 15

Improvements to 18th Street Off Bldg Sales Tax 20%/Gen Fd $ 665,526 $ - $ - $ - $ - $ 665,526 16

Improvements to Kephart's Building CDBG Funds/GO Debt $ 433,596 $ 61,667 $ 61,666 $ - $ - $ 556,929 17(GO TIF Abated)

LEISURE SERVICES

PARK DIVISION

Culture and Recreation

Park Development

12th Street Pet Park Development General Fund $ 112,407 $ - $ - $ - $ - $ 112,407 18

Terminal Street Pet Park Sales Tax 20% $ 98,000 $ - $ - $ - $ - $ 98,000 19

Westbrook Park Dev. Phase II General Fund $ - $ 70,800 $ - $ - $ - $ 70,800 20

Serenity Park Development General Fund $ - $ - $ - $ - $ 150,000 $ 150,000 21

Eagle Point Park

Overlay Main Road Sales Tax 20% $ 127,000 $ - $ - $ - $ - $ 127,000 22

Replace Fence Sales Tax 20% $ - $ 10,000 $ - $ - $ - $ 10,000 23

Replace Overlook Sidewalk Sales Tax 20% $ - $ 79,600 $ - $ - $ - $ 79,600 24

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Riverfront Pavilion Restoration General Fund $ - $ - $ 170,000 $ - $ - $ 170,000 25

Indian Room Restoration General Fund $ - $ - $ 111,500 $ - $ - $ 111,500 26

Paint Tennis Courts Sales Tax 20%> $ - $ - $ - $ 20,500 $ - $ 20,500 27

Stone Work General Fund $ - $ - $ - $ 25,000 $ 50,000 $ 75,000 28

Storm Sewer Work General Fund $ - $ - $ - $ 118,000 $ - $ 118,000 29

Eagle Point Park - Replace Fixtures in General Fund $ - $ - $ - $ 11,800 $ $ 11,800 30the Log Cabin Rest RoomsOverlay Parking Lot by Tennis Courts General Fund $ - $ - $ - $ 92,040 $ - $ 92,040 31

Paint Interior of Pavilions Sales Tax 20%> $ - $ - $ - $ - $ 25,000 $ 25,000 32

Paint Exterior of Bridge Complex, Sales Tax 20%> $ - $ - $ - $ - $ 30,000 $ 30,000 33N &S Veranda and Indian Room

Clear Trees from Bluff General Fund $ - $ - $ - $ - $ 30,000 $ 30,000 34

Flora Park

Slattery Center - Replace Roof Sales Tax 20%> $ 20,250 $ - $ - $ - $ - $ 20,250 35

Slattery Center - Replace General Fund $ 15,000 $ - $ - $ - $ - $ 15,000 36Air ConditionersReplace Rest Room Building General Fund $ - $ - $ 250,875 $ - $ - $ 250,875 37

Replace Play Unit General Fund $ - $ - $ 30,000 $ - $ - $ 30,000 38

Slattery Center - Renovate Entrance Sales Tax 20% $ - $ - $ - $ - $ 30,000 $ 30,000 39

Paint Interior of Open Air Pavilions General Fund $ - $ - $ - $ - $ 30,000 $ 30,000 40

Pave Wilbright, Pool, Tennis Court, General Fund $ - $ - $ - $ - $ 200,000 $ 200,000 41and Slattery Center Parking Lots

Allison-Henderson ParkRemodel Interior of Building Sales Tax 20%> $ - $ - $ - $ 21,240 $ - $ 21,240 42

Allison-Henderson Park - Paint Sales Tax 20%> $ - $ - $ - $ - $ 18,000 $ 18,000 43Building and Replace Doors

Burden Park - Renovation Sales Tax 20%> $ 80,000 $ - $ - $ - $ - $ 80,000 44

Comiskey Park

Replace Exterior Doors Sales Tax 20%> $ - $ - $ - $ - $ 10,000 $ 10,000 45

Four Mounds

Road Improvements Sales Tax 20%> $ 164,000 $ - $ - $ - $ - $ 164,000 46

Marshall Park

Paint and Repair Veterans' General Fund $ 20,000 $ - $ - $ - $ - $ 20,000 47Memorial Pool

McAleece Park and Recreation Complex

Storage Building General Fund $ 17,000 $ - $ - $ - $ - $ 17,000 48

Petrakis Field Pro Grass General/Private Part. $ 230,000 $ - $ - $ - $ - $ 230,000 49

Level Fields 2 and 3 Sales Tax 20% $ - $ 30,680 $ - $ - $ - $ 30,680 50

Replace Backstop Fence Fabric Sales Tax 20% $ - $ - $ - $ 22,000 $ - $ 22,000 51

Lightning Detection ORA Distribution $ - $ - $ - $ 11,800 $ - $ 11,800 52

Overlay Asphalt ORA Distribution $ - $ - $ - $ 11,800 $ - $ 11,800 53

Re-construct Parking Lots Sales Tax 20% $ - $ - $ - $ - $ 275,530 $ 275,530 54

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French Drains Sales Tax 20% $ - $ - $ - $ - $ 10,000 $ 10,000 55

Replace Plumbing in Rest Rooms Sales Tax 20% $ - $ - $ - $ - $ 12,000 $ 12,000 56

Miller-Riverview Park

Rip Rap Shoreline General Fund $ - $ - $ 100,000 $ - $ - $ 100,000 57

Pave Secondary Roads and General Fund $ - $ - $ - $ - $ 100,000 $ 100,000 58Some CampsitesRenovate Rest Rooms Sales Tax 20% $ - $ - $ - $ - $ 30,000 $ 30,000 59

Murphy Park

Replace Entrance Doors General Fund $ 10,000 $ - $ - $ - $ - $ 10,000 60

Concrete Repairs at Enclosed Sales Tax 20% $ - $ 13,500 $ - $ - $ - $ 13,500 61Shelter and Bennett PavilionReplace Windows, Storm Sewer Sales Tax 20% $ - $ 12,300 $ - $ - $ - $ 12,300 62Repair, Enclosed Shelter Pavilion

Replace Fence on Bluff Sales Tax 20% $ - $ - $ - $ 27,000 $ - $ 27,000 63

Veterans' Memorial Park

Replace Tennis Courts DRA Distribution $ - $ 183,500 $ - $ - $ - $ 183,500 64

Renovate Ball Fields DRA Distribution $ - $ 191,250 $ - $ - $ - $ 191,250 65

Construct Basketball Court General Fund $ - $ - $ - $ - $ 12,000 $ 12,000 66

Renovate 32nd Street Storage Bldg Sales Tax 20% $ - $ - $ - $ - $ 15,000 $ 15,000 67

Playgrounds

Playground Improvements DRA DistlSales Tax 20% $ 15,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 95,000 68

Carver Elementary School - Play Unit General Fund $ 35,000 $ - $ - $ - $ - $ 35,000 69

Avon Park - Replace Play Unit Sales Tax 20% $ - $ - $ - $ 50,000 $ - $ 50,000 70

Storybook Hill Children's Zoo General Fund $ - $ - $ - $ - $ 80,000 $ 80,000 71Play Equipment

Marshall School - Play Unit General Fund $ - $ - $ - $ - $ 80,000 $ 80,000 72

Park Maintenance Headquarters

Replace Windows General Fund $ 17,000 $ - $ - $ - $ - $ 17,000 73

Widen Driveway Sales Tax 20% $ - $ 17,500 $ - $ - $ - $ 17,500 74

Storage Building DRA Distribution $ - $ 22,300 $ - $ - $ - $ 22,300 75

Construct Concrete Bins DRA Distribution $ - $ - $ - $ 17,700 $ - $ 17,700 76

General Park Maintenance

Street Tree Program Sales Tax 20% $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 77

Mulch for Flower Beds Sales Tax 20% $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000 78

Erosion Control Study General Fund $ 50,000 $ - $ - $ - $ - $ 50,000 79

Forestry Building - Install Siding Sales Tax 20% $ 19,700 $ - $ - $ - $ - $ 19,700 80

Heron Pond Tree Planting Sales Tax 20% $ 25,000 $ - $ - $ - $ - $ 25,000 81

Park Drinking Fountains General Fund $ - $ 10,000 $ 10,000 $ - $ - $ 20,000 82

Renovation of Park Sidewalks Sales Tax 20% $ - $ 10,000 $ - $ 10,000 $ - $ 20,000 83

Tree Nursery Renovation General Fund $ - $ 10,000 $ - $ - $ - $ 10,000 84

Roosevelt Property - Repair Roadway DRA Distribution $ - $ 10,000 $ - $ - $ - $ 10,000 85

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Greenhouse - Addition ORA Distribution $ - $ 94,400 $ - $ - $ - $ 94,400 86

All Parks - Renovate Water Systems General Fund $ - $ - $ 300,000 $ - $ - $ 300,000 87

Lincoln Avenue - Spillway Repair General Fund $ - $ - $ - $ 17,700 $ - $ 17,700 88

Retaining Walls General Fund $ - $ - $ - $ 30,000 $ - $ 30,000 89

Greenhouse - Replace Ventilation General Fund $ - $ - $ - $ 11,800 $ - $ 11,800 90System

Replace Park Signs General Fund $ - $ - $ - $ - $ 60,000 $ 60,000 91

Main Street - Purchase Tables General Fund $ - $ - $ - $ - $ 12,000 $ 12,000 92and ChairsElectronic Locking Devices for Sales Tax 20% $ - $ - $ - $ - $ 30,000 $ 30,000 93Rest Room Buildings

Main Street - Storage Building for Sales Tax 20% $ - $ - $ - $ - $ 30,000 $ 30,000 94Tables and Chairs

Bunker Hill Golf Course

Replace Boiler Sales Tax 20%) $ - $ - $ 20,000 $ - $ - $ 20,000 95

Roof Replacements-Maintenance Sales Tax 20%) $ - $ - $ - $ - $ 30,000 $ 30,000 96Bldg, Patrol Car Garage &McAleece

Replace Roof on Main Building General Fund $ - $ - $ - $ - $ 75,000 $ 75,000 97

Gateways

Highway 20 - Mulch Roses General Fund $ 19,000 $ - $ - $ 21,000 $ - $ 40,000 98

.Welcome Sign - East General Fund $ - $ - $ - $ - $ 50,000 $ 50,000 99

Town Clock

Town Clock Renovation General Fund $ 200,000 $ $ $ $ $ 200,000 100

Trails

Trolley Line Trail - Eagle Point Park REAP Grant (State) $ 200,000 $ - $ - $ - $ - $ 200,000 101

Granger Creek Nature Trail Tech Park South TIF $ - $ - $ 193,000 $ - $ - $ 193,000 102- Asphalt TrailNorth End Neighborhood Trail Lighting General Fund $ - $ - $ - $ 167,000 $ - $ 167,000 103

Trails/Parking Lots - Sealcoating General Fund $ - $ - $ - $ 15,000 $ - $ 15,000 104

Bergfeld Recreation Area DICW TIF Receipts/ $ - $ - $ - $ 649,000 $ - $ 649,000 105Asphalt Trail REAP Grant (State)

General Government

Grand River Center

General Building Maintenance ORA DistlSales Tax 20% $ 50,000 $ 50,000 $ 55,000 $ 55,000 $ 55,000 $ 265,000 106

Chair Replacement Sales Tax 20% $ 30,000 $ - $ 30,000 $ - $ 30,000 $ 90,000 107

Level Floors Sales Tax 20%) $ 22,000 $ - $ - $ - $ 25,000 $ 47,000 108

Enclose Ceiling and Screen Sales Tax 20%> $ 20,000 $ - $ - $ - $ - $ 20,000 109Windows, Meeting Room #4Paint Entrance Exterior Sales Tax 20% $ 50,000 $ - $ - $ - $ - $ 50,000 110

Paint Pre-function Space Sales Tax 20% $ 100,000 $ - $ - $ - $ - $ 100,000 111

Replace ADA Doors Sales Tax 20% $ 23,000 $ - $ - $ - $ - $ 23,000 112

Replace Simplex System Software Sales Tax 20%) $ 15,000 $ - $ - $ - $ - $ 15,000 113

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Exhibit Hall, Projector and Screen Sales Tax 20%> $ 110,000 $ - $ - $ - $ - $ 110,000 114

Replace Carpet in River Room and Sales Tax 20% $ - $ 70,000 $ - $ - $ - $ 70,000 115Meeting RoomsReplace Plasma Screens Sales Tax 20% $ - $ 20,000 $ - $ - $ - $ 20,000 116

Paint Meeting Rooms Sales Tax 20%> $ - $ 20,000 $ - $ - $ - $ 20,000 117

Paint Ballrooms Sales Tax 20% $ - $ 20,000 $ - $ - $ - $ 20,000 118

Replace Pre-Function Furniture Sales Tax 20%> $ $ 25,000 $ $ $ $ 25,000 119

Study Replacement of Fabric Wall Sales Tax 20%> $ - $ 10,000 $ - $ - $ - $ 10,000 120CoveringReplace Carpet, Ballrooms Sales Tax 20% $ - $ - $ 61,200 $ - $ - $ 61,200 121

Mechanic Room, Window Screening Sales Tax 20%> $ - $ - $ 12,000 $ - $ - $ 12,000 122

Paint Exhibit Hall Sales Tax 20%> $ - $ - $ 100,000 $ - $ - $ 100,000 123

Replace Carpet in Office General Fund $ - $ - $ - $ 50,000 $ - $ 50,000 124

Paint Office General Fund $ - $ - $ - $ 35,000 $ - $ 35,000 125

Replace Carpet in Exhibit Hall General Fund $ - $ - $ - $ 160,000 $ - $ 160,000 126

Replace Carpet, Spine and General Fund $ - $ - $ - $ - $ 134,500 $ 134,500 127Pre-Function

Replace Clouds General Fund $ - $ - $ - $ - $ 75,000 $ 75,000 128

Expansion Feasibiity GO Bond (GO TIF $ - $ - $ - $ - $ 307,300 $ 307,300 129Study/Conceptual Design Abated)

CIVIC CENTER DIVISION


Replace Portable Chairs Sales Tax 20% $ 75,000 $ 47,500 $ 83,000 $ 55,000 $ 40,000 $ 300,500 130

Replace Tables Sales Tax 20% $ - $ 31,500 $ - $ - $ - $ 31,500 131

Replace Center's P.A. System ORA Distribution $ - $ 11,500 $ - $ - $ - $ 11,500 132

Paint Arena Ceiling Sales Tax 20% $ - $ 95,000 $ - $ - $ - $ 95,000 133

Theater - Paint Exterior Metal ORA Distribution $ - $ 15,000 $ - $ - $ - $ 15,000 134

Theater - Refurbish Brass ORA Distribution $ - $ 10,000 $ - $ - $ - $ 10,000 135

Theater - Tuckpoint Exterior Sales Tax 20% $ - $ - $ 250,000 $ - $ - $ 250,000 136

Refurbish Basketball Floor Sales Tax 20% $ - $ - $ 39,500 $ - $ - $ 39,500 137

Arena - Replace Light Fixtures Sales Tax 20% $ - $ - $ 27,500 $ - $ - $ 27,500 138

Arena - Replace Roof Sales Tax 20% $ - $ - $ - $ 385,560 $ - $ 385,560 139

Modernize Elevator General Fund $ - $ - $ - $ - $ 140,000 $ 140,000 140

Zamboni - Laser Control Blade General Fund $ - $ - $ - $ - $ 18,000 $ 18,000 141

Main Street Doors - Crash Bars Sales Tax 20% $ - $ - $ - $ - $ 29,500 $ 29,500 142

Renovate Employee Area Sales Tax 20% $ - $ - $ - $ - $ 35,000 $ 35,000 143

Theater - Stairwell Repair Sales Tax 20%> $ - $ - $ - $ - $ 14,000 $ 14,000 144

03_RECREATION DIVISION

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4C-Culture and Recreation

Swimming Pools

Flora-Repaint Filter Tank Interior General Fund $ 40,000 $ - $ - $ - $ - $ 40,000 145

Repaint Water Slide Support Structure General Fund $ 25,000 $ - $ - $ - $ - $ 25,000 146

UV Disinfection System for Main Pools General Fund $ 110,000 $ - $ - $ - $ - $ 110,000 147

RecaulklRepair Swimming Pool Decks General Fund $ - $ 10,000 $ - $ - $ 10,000 $ 20,000 148

Replace Doors/Frames Sales Tax 20°A, $ - $ 19,000 $ - $ - $ - $ 19,000 149

Flora-Replace Sand Playground ORA Distribution $ - $ 80,000 $ - $ - $ - $ 80,000 150

Replace Entrance Doors Sales Tax 20% $ - $ 10,000 $ - $ - $ - $ 10,000 151

Replace Four Diving Boards General Fund $ - $ 10,000 $ - $ - $ - $ 10,000 152

Replace Metal Lockers ORA DistlSales Tax 20% $ - $ - $ 10,000 $ 15,000 $ - $ 25,000 153

Paint Pool Tanks General Fund $ - $ - $ 40,000 $ 40,000 $ - $ 80,000 154

Renovate Recirculation Pumps General Fund $ - $ - $ 10,000 $ 10,000 $ - $ 20,000 155

Replace Building Roofs Sales Tax 20% $ - $ - $ 21,000 $ - $ - $ 21,000 156

Repair Water Playgrounds ORA Distribution $ - $ - $ 10,000 $ - $ - $ 10,000 157

Relevel Gutters Sales Tax 20% $ - $ - $ - $ 20,000 $ - $ 20,000 158

Replace Storage Buildings General Fund $ - $ - $ - $ 20,000 $ - $ 20,000 159

Replace Pool Heaters General Fund $ - $ - $ - $ - $ 50,000 $ 50,000 160

Flowmeter and Piping Replacement Sales Tax 20% $ - $ - $ - $ - $ 10,000 $ 10,000 161

Bunker Hill Golf Course

Construct Cart Paths Golf Fees $ 10,000 $ 10,000 $ - $ - $ 10,000 $ 30,000 162

Cart and Storage Shed Floors Golf Fees $ 17,000 $ - $ - $ - $ - $ 17,000 163and Storage Bins

Pond Renovation Golf Fees $ 10,800 $ - $ - $ - $ - $ 10,800 164

Fairway Mower Sales Tax 20% $ 35,000 $ - $ - $ - $ - $ 35,000 165

Tee Mower General Fund $ 21,000 $ - $ - $ - $ - $ 21,000 166

Clubhouse Interior Repairs Golf Fees $ - $ - $ 13,000 $ - $ - $ 13,000 167

Remodel Pro Shop Golf Fees $ - $ - $ 10,000 $ - $ - $ 10,000 168

Tee Signs Golf Fees $ - $ - $ - $ 25,000 $ - $ 25,000 169

Detention Basin, #17 Tee Golf Fees $ - $ - $ - $ - $ 10,000 $ 10,000 170

LIBRARY


Library Landscaping General Fund $ 9,000 $ 35,000 $ - $ - $ - $ 44,000 171

AIRPORT

Public Works

Asphalt Pavement Maintenance Sales Tax 20% $ 116,000 $ 44,000 $ 33,100 $ 67,350 $ 70,800 $ 331,250 172for Parking LotsCorporate Hangar Facilities General Fund/ $ 16,500 $ 29,000 $ 28,500 $ 30,000 $ - $ 104,000 173Repair/Replacement Sales Tax 20%

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Terminal Sitework FAA Entitle/FAA Discrel $ 240,400 $ 2,359,000 $ - $ - $ - $ 2,599,400 174ORA Dist/PassengerFacility

Terminal--Utility Improvement Related FAA Discre/State Airport $ 325,800 $ 2,158,000 $ - $ - $ - $ 2,483,800 175

Terminal--Water Reservoir FAA Discre/General Fdl $ 76,400 $ 504,000 $ - $ - $ - $ 580,400 176Passenger Facility

Airport Entrance Road Beautification General Fund $ 12,000 $ - $ - $ - $ - $ 12,000 177

Paint Fuel Farm Tanks General Fund $ 20,000 $ - $ - $ - $ - $ 20,000 178

Aircraft Maint. Facility Hangar Floor General Fund $ 19,500 $ - $ - $ - $ - $ 19,500 179

Terminal Design and Terminal FAA Discre/Passenger $ - $ 285,360 $ 3,231,100 $ 3,202,300 $ - $ 6,718,760 180Building Phases 1 and 2 Facility/State Airport!

General FundPavement Condition Index (PCI) FAA Discre/Passenger $ - $ 30,000 $ - $ - $ - $ 30,000 182

FacilityFBO Hangar Heating System Sales Tax 20%> $ - $ 22,000 $ - $ - $ - $ 22,000 183Replacement

Hanging Heater Replacement ORA Distribution $ - $ 19,669 $ - $ - $ - $ 19,669 184Iowa Hangar

Paint Hangar Exteriors Sales Tax 20% $ - $ 7,750 $ - $ - $ $ 7,750 185

Terminal Boiler Replacement Sales Tax 20%> $ - $ 45,000 $ - $ - $ - $ 45,000 186

Terminal--Roads and Apron FAA Entitle/FAA Discrel $ - $ - $ 425,000 $ 4,374,400 $ - $ 4,799,400 187Passenger FacilitylGeneral Fund

Old Airline Terminal Assessment ORA Distribution $ - $ - $ 20,000 $ - $ - $ 20,000 188and Rehab

Terminal-Taxiway Stub Connection FAA Discretionaryl $ - $ - $ 608,600 $ - $ - $ 608,600 189Passenger Facility

Terminal--Ring Road and Load FAA Discretionaryl $ - $ - $ - $ 2,461,200 $ - $ 2,461,200 190and Unload Areas Passenger Facility

Rehab of Taxiway Alpha SE with FAA Discretionaryl $ - $ - $ - $ - $ 9,259,994 $ 9,259,994 191Lighting and Alpha NW and Alpha FAA Entitlement/Terminal Ramp Area Passenger Facility

Terminal--Parking Phases 1 and 2 Airport Const/Other $ - $ - $ - $ - $ 2,994,400 $ 2,994,400 192

HVAC/Flooring-Joint Use Facility General Fund $ - $ - $ - $ - $ 56,512 $ 56,512 193(JUF) Building

Auto Gas Tank Replacement General Fund $ - $ - $ - $ - $ 37,500 $ 37,500 194

ENGINEERING DEPARTMENT

SANITARY SEWER

Business Type

Sanitary Sewer Maintenance/Repairs

General Sanitary Sewer Repairs Sanitary Sewer Const Fd $ 135;000 $ 140,000 $ 145,000 $ 150,000 $ 150,000 $ 720,000 195

Sanitary Sewer Internal Main - Loan Repayments $ 100,800 $ 76,241 $ 143,473 $ 110,531 $ 141,152 $ 572,197 196New Developments - RevolvingLoan Fund

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Lateral Replacement Assistance to Sanitary Sewer Const Fd $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000 197Low/Moderate Income for StreetProgram Projects

Annexation Study Implementation Sanitary Sewer Const Fd/ $ 998,000 $ 500,000 $ 770,000 $ 776,000 $ 500,000 $ 3,544,000 198State Revolving Loan Fd

Sanitary Sewer External Extensions State Revolving Loan Fd/ $ 115,000 $ 115,000 $ 713,685 $ 726,000· $ - $ 1,669,685 199- Annexation Sanitary Sewer GO Bond/

Sanitary Sewer Const Fd

West Side Annexation - Sanitary State Revolving Loan Fd $ 433,000 $ - $ - $ - $ - $ 433,000 200Sewer Extensions

Sanitary Sewer Manhole Sanitary Sewer Const Fd $ - $ 100,000 $ 100,000 $ 120,000 $ 120,000 $ 440,000 201Replacement Project

I & I Reduction Program Sanitary Sewer Const Fd $ - $ 75,000 $ 80,000 $ 80,000 $ 80,000 $ 315,000 202

Sewer Lateral Connection Assistance Sanitary Sewer Const Fd $ - $ 34,500 $ 34,500 $ 34,500 $ 34,500 $ 138,000 203Program

Sewer Connections - Assistance to General Fund $ - $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 100,000 204Low/Moderate-Income Residentsfor Connection to City SewerStreet Program Related Sanitary Special Assessment! $ - $ 92,500 $ 210,000 $ 440,000 $ 113,000 $ 855,500 205Sewer Sanitary Sewer Const Fd

Sanitary Sewer Clearing and Grubbing Sanitary Sewer Const Fd $ - $ 55,000 $ 55,000 $ 60,000 $ 60,000 $ 230,000 206

Sanitary Sewer Lining Program Sanitary Sewer Const Fd $ - $ 100,000 $ - $ 100,000 $ - $ 200,000 207

Lateral Replacement Assistance to Sanitary Sewer Const Fd $ - $ - $ 10,000 $ 10,000 $ 10,000 $ 30,000 208Low/Moderate Income for I & IReduction

Specific Sanitary Sewer Projects

NF Catfish Creek Interceptor Ugrade State Revolving Loan Fd $ 844,250 $ - $ - $ - $ - $ 844,250 209- University Avenue Extentionto the NW ArterialH &W Sanitary Sewer Project Sanitary Sewer Const Fd $ 82,000 $ - $ - $ - $ - $ 82,000 210

Four Mounds Septic System Sanitary Sewer Const Fd $ 49,000 $ - $ - $ - $ - $ 49,000 211Replacement Project

Warehouse District Sanitary Sewer Sanitary Sewer Const Fd $ - $ 110,000 $ 112,750 $ 115,569 $ 118,458 $ 456,777 212Rehabilitation

Southfork Interceptor Sewer Sanitary Sewer Const Fd $ - $ 125,000 $ 125,000 $ 125,000 $ - $ 375,000 213Upgrading

Laurel Street Sanitary Sewer Sanitary Sewer Const Fd/ $ - $ 237,000 $ - $ - $ - $ 237,000 214Special Assessments

Nightengale Lane Sanitary Sewer Sanitary Sewer Const Fd/ $ - $ - $ 308,000 $ - $ - $ 308,000 215Extension Special Assessments

Southgate Sanitary Sewer Sanitary Sewer Const Fd $ - $ - $ 38,000 $ - $ - $ 38,000 216Reconstruction

Fairway Drive Sanitary Sewer Sanitary Sewer Const Fd $ - $ - $ 23,500 $ - $ - $ 23,500 217Reconstruction

Brunswick Sanitary Sewer Sanitary Sewer Const Fd $ - $ - $ 66,000 $ - $ - $ 66,000 218Reconstruction

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Rhomberg Sanitary Sewer Sanitary Sewer Const Fd $ - $ - $ - $ 33,000 $ - $ 33,000 219Reconstruction

Hawthorne Sanitary Sewer Sanitary Sewer Const Fd $ - $ - $ - $ 19,000 $ - $ 19,000 220Reconstruction

Knob Hill-Duggan Drive Sanitary Sanitary Sewer Const Fd $ - $ - $ - $ 108,000 $ - $ 108,000 221Sewer ReconstructionEagle Point Drive Sanitary Sewer Sanitary Sewer Const Fdl $ - $ - $ - $ - $ 259,000 $ 259,000 222Extension Special Assessments

Richard Road Sanitary Sewer Sanitary Sewer Const Fdl $ - $ - $ - $ - $ 248,000 $ 248,000 223Special Assessments

King Street Sanitary Sewer Reconst Sanitary Sewer Const Fd $ - $ - $ - $ - $ 50,500 $ 50,500 224

Fox-Blackhawk Sanitary Sewer Sanitary Sewer Const Fd $ - $ - $ - $ - $ 95,000 $ 95,000 225Reconstruction

STORM WATER

Business Type

General Storm Sewer MaintenanceStorm Sewer General Repairs Stormwater Const Fd $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 226

Draintile Program Stormwater Const Fdl $ 40,000 $ 10,000 $ 10,000 $ 20,000 $ 20,000 $ 100,000 227General Fund

Detention Basin Maintenance Stormwater Const Fdl $ 29,000 $ 29,000 $ 29,000 $ 29,000 $ 29,000 $ 145,000 228Program Special Assessmentsl

Sales Tax 20%Detention Basin Silt Removal Stormwater Const Fd $ 200,760 $ 24,354 $ 63,963 $ 25,587 $ 26,227 $ 340,891 229

National Pollution Discharge Stormwater Const Fd $ 50,000 $ 105,000 $ 110,000 $ 115,000 $ 120,000 $ 500,000 230Elimination System (NPDES)Phase II Compliance Program

Streambank Rehabilitation Stormwater Const Fd $ 22,628 $ 23,194 $ 23,774 $ 24,368 $ 24,977 $ 118,941 231Assistance ProgramStormwater Subsidy Property Tax ORA Distributionl $ 123,000 $ 154,120 $ 169,532 $ 195,580 $ 215,600 $ 857,832 232Exempt Properties General Fund

Stormwater Fee Assistance Program General Fund $ 8,300 $ 10,350 $ 11,385 $ 13,208 $ 14,560 $ 57,803 233- Low IncomeStormwater Subsidy - Residential General Fund $ 4,300 $ 5,400 $ 5,940 $ 6,858 $ 7,560 $ 30,058 234Farms

Storm Sewer Cleaning Stormwater Const Fd $ 76,875 $ 78,797 $ 80,767 $ 82,786 $ 84,856 $ 404,081 235

Storm Sewer System Assessment Stormwater Const Fd $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 236

Storm Sewer Improvementsl Stormwater Const Fdl $ - $ 83,783 $ 85,377 $ 87,012 $ 88,687 $ 344,859 237Extensions Sales Tax 20%)

Catch Basin Maintenance Stormwater Const Fdl $ - $ 45,000 $ 45,000 $ 45,000 $ 45,000 $ 180,000 238General Fund

Gunite/Replacement Storm Sewers Stormwater Const Fdl $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 400,000 239ORA DistlGeneral Fd

Specific Storm Sewer Projects

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Bee Branch Creek Restoration Project Stormwater Const Fd/ $ 9,402,812 $ 4,267,235 $ 3,288,052 $ 3,897,357 $ 6,248,141 $ 27,103,597 240State Revolving Loan/Stormwater GO Bond

Clifford-Rosemont Storm Sewer Stormwater Const Fd $ 255,000 $ - $ - $ - $ - $ 255,000 241Reconstruction

Hillcrest at Keyway Storm Sewer Stormwater Const Fd $ 34,300 $ - $ - $ - $ - $ 34,300 242Rehabilitation

H &W Storm Sewer State Revolving Loan Fd $ 55,000 $ - $ - $ - $ - $ 55,000 243

Rosemont to NW Arterial Channel State Revolving Loan Fd $ 150,477 $ - $ - $ - $ - $ 150,477 244Improvements

Cleveland S1. Storm Sewer-St Prgrm State Revolving Loan Fd $ 81,000 $ - $ - $ - $ - $ 81,000 245

Foye Street Storm Sewer-St Prgrm State Revolving Loan Fd $ 63,000 $ - $ - $ - $ - $ 63,000 246

Warehouse District Storm Sewer Stormwater Const Fd $ - $ 115,250 $ 115,250 $ 115,250 $ 115,250 $ 461,000 247ReconstructionIowa Street Storm Reconstruction - Stormwater Const Fd $ - $ 38,000 $ - $ - $ - $ 38,000 24813th Street to 14th Street

Storm Sewer Extension - Northridge Stormwater Const Fd $ - $ 109,200 $ - $ - $ - $ 109,200 249Drive Court

Kane, Kaufmann and McDonnell Stormwater Const Fd $ - $ 165,000 $ - $ - $ - $ 165,000 250Lane Storm Sewer Reconstruction

Peru Road Storm Reconstruction Stormwater Const Fd $ - $ 15,000 $ - $ - $ - $ 15,000 251

Storm Sewer Extension - Stormwater GO Bond $ - $ - $ 130,000 $ - $ - $ 130,000 252Goethe/Sheridan

Kaufmann &Trygg Storm Sewer Stormwater Const Fd $ - $ - $ 21,000 $ - $ - $ 21,000 253Extension Project (Street Program)

Woodland Storm Sewer Extension Stormwater Const Fd $ - $ - $ 21,000 $ - $ - $ 21,000 254Project

Asbury & Bunker Storm Sewer Stormwater Const Fd $ - $ - $ - $ 23,000 $ - $ 23,000 255Improvements (Street Program)

Stoneman Road Storm Sewer Stormwater Const Fd $ - $ - $ - $ 99,000 $ - $ 99,000 256Extension

Carter Road Culvert Extension Stormwater Const Fd $ - $ - $ - $ 67,000 $ - $ 67,000 257

Century Drive Storm Sewer (Street Stormwater Const Fd $ - $ - $ - $ - $ 112,000 $ 112,000 258Program)

Bies Drive Storm Sewer (Street Stormwater Const Fd $ - $ - $ - $ - $ 35,800 $ 35,800 259Program)

Jeffrey Drive Storm Extension Stormwater Const Fd $ $ $ $ $ 34,700 $ 34,700 260

Windsor Storm Extension (Buena Stormwater Const Fd $ - $ - $ - $ - $ 39,200 $ 39,200 261Vista to Strauss)9th & Hill Street Storm Sewer Stormwater Const Fd $ - $ - $ - $ - $ 27,500 $ 27,500 262Reconstruction (Street Program)

STREETS

Public Works

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Street Related Improvements

Annual Street Program Special Assessments/ $ 1,976,000 $ 1,635,000 $ 1,320,000 $ 920,000 $ 1,929,750 $ 7,780,750 263Road Use Tax/ORA Dist/Sanitary/Storm SewerConstruction/Water Depreciation/Sales Tax 30%)

Decorative Concrete Maintenance General Fd/Sales Tax $ 75,000 $ 120,000 $ 80,000 $ 125,000 $ 85,000 $ 485,000 264Program 20%/DRA Dist

Guardrail Replacement Sales Tax 30°,lo/Road Use $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ - $ 100,000 265Tax Fund

Street Assessment Assistance Sales Tax 30°,10 $ 35,000 $ 35,000 $ 10,000 $ 10,000 $ 10,000 $ 100,000 266Program

Fiber Optic Conduit - Paving Projects General/ORA Dist $ 154,000 $ 97,200 $ 78,000 $ 423,000 $ 155,000 $ 907,200 267

Iowa Highway 32 - Southwest Arterial City-Sales Tax 30°,lo/Dbq $ 3,730,000 $ 2,030,000 $ 9,680,000 $ 8,174,000 $ 524,000 $ 24,138,000 268County Fd/FED TEA-21STP Fd/FedSAFETEA-LU Earmark/DMATS STP FdllA DOTRISE Program Loan

Main Street Streetscape Improvmnts HDPIP Grant/Special $ 419,995 $ 439,542 $ - $ - $ - $ 859,537 270- 9th to 14th Street Assessments/GO Bond

(GO TIF Abated)North Cascade Road Reconstruction Sales Tax 30%) $ 60,000 $ - $ - $ 840,000 $ - $ 900,000 271- Phase 1

Town Clock Plaza Amenities Special Assessments/ $ 50,000 $ 751,000 $ - $ - $ - $ 801,000 272General Fund/Sales Tax 20°,10

Foye, Merchant, Gold Streets Special Assessments/ $ 644,000 $ - $ - $ - $ - $ 644,000 273Reconstruction Sales Tax 30°,10

Sub-division Subdrains Sales Tax 30°,10 $ 215,625 $ - $ - $ - $ - $ 215,625 274

Ramona &Pamela Court Sales Tax 30°,10 $ 115,000 $ - $ - $ - $ - $ 115,000 275Re-Surfacing

HWY 52 Resurfacing between Iowa DOT Reimburse $ 508,500 $ - $ - $ - $ - $ 508,500 27632nd Street and the NW Arterial

East-West Corridor Study ORA Dist/General Fd $ 300,000 $ - $ - $ - $ - $ 300,000 277

Warehouse District Fiber Optics GO Bond (GO TIF $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 400,000 278

Warehouse District Streetscape GO Bond (GO TIF $ - $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,200,000 279Derby Grange - Plaza Drive Sales Tax 30°,10 $ - $ 460,000 $ - $ - $ - $ 460,000 280Intersection Construction

Warehouse District Street Reconst. Special Assessments/GO $ - $ 370,000 $ 370,000 $ 370,000 $ 370,000 $ 1,480,000 281Bond (GO TIF Abated)

Chavenelle Drive Improvements Sales Tax 30°,10 $ - $ - $ 150,000 $ - $ - $ 150,000 282

Mazzuchelli Street Reconstruction Special Assessments/ $ - $ - $ - $ 50,000 $ 50,000 $ 100,000 283Private Participant/Sales Tax 30°,10

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Charter Street Extension to Port Sales Tax 30%/ To Be $ - $ - $ - $ - $ 25,000 $ 25,000 284of Dubuque Determined14th Street Overpass at Elm Sales Tax 30% $ - $ - $ - $ - $ 25,000 $ 25,000 285

Sidewalk

Sidewalk Program Related Curb Sales Tax 20%> $ 222,200 $ 232,100 $ 242,000 $ 242,000 $ 242,000 $ 1,180,300 286and Catch Basin Replacements

Sidewalk Inspection Program General Fd-Liens $ 25,150 $ 26,400 $ 27,715 $ 29,100 $ 30,554 $ 138,919 287- AssessableSidewalk Program - City-Owned Sales Tax 20%) $ 125,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 525,000 288Property

ADA Curb Ramp Construction Project CDBG Grant $ 35,000 $ 30,000 $ 53,000 $ 55,000 $ 55,000 $ 228,000 289

Other

Stone Retaining Walls Sales Tax 20%/Road Use $ 70,000 $ 100,000 $ 100,000 $ 50,000 $ 50,000 $ 370,000 290Tax Fd/DRA Dist

Bridge Repairs/Maintenance Sales Tax 30% $ 10,000 $ 15,000 $ 15,000 $ 20,000 $ 20,000 $ 80,000 291

Railroad Crossing At-Grade Road Use Tax Fund $ 100,000 $ 50,000 $ 50,000 $ - $ - $ 200,000 292Improvements

Rehabilitation of City-Owned Sales Tax 20%) $ 20,000 $ - $ - $ - $ - $ 20,000 293Railroad Tracks

Crescent Community Health Center DRA Distribution $ - $ 22,000 $ - $ - $ - $ 22,000 294Flag Poles

MISCELLANEOUS

Public Works

Neighborhood Infrastructure Program CDBG Grant $ 40,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 120,000 295

Riverfront Leasehold Improvements General/DRA Dist/ $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 150,000 296Sales Tax 20%

Safe Routes to School General Fund $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000 297

Accessibility Barriers and Building Sales Tax 20%)/ $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 298Modifications General FundPort of Dubuque Security Camera General Fund $ 25,000 $ 25,000 $ - $ - $ - $ 50,000 299Expansion

Federal Building Renovation DRA Dist/Cable Fd/ $ 30,000 $ - $ - $ - $ - $ 30,000 300Greater Downtown TIF/General Fund/Sales Tax 20%

Transient Boat Dock Facility DRA Dist/Sales Tax 20%/ $ 625,000 $ - $ - $ - $ - $ 625,000 302- Main Channel Fed Tier 2 BIGP Grant/

General FundPort of Dubuque Public Parking Ramp Greater Downtown TIF/ $ 9,291,224 $ - $ - $ - $ - $ 9,291,224 303

Private Cont/GO BondMaintenance and Dredging of Harbor Sales Tax 20% $ - $ 90,000 $ 170,000 $ 180,000 $ 190,000 $ 630,000 305AreaRailroad Signal Line - Aerial to Road Use Tax Fund $ - $ 45,000 $ - $ - $ - $ 45,000 306Underground Conversion Project

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Port of Dubuque Outdoor Plaza Parking Const Fd/DRA $ - $ - $ 1,308,000 $ - $ - $ 1,308,000 307Phase II and Port of Dubuque Park Dist/Cable TV Fd/

General Fd/SponsorshipNaming Opport


Library Renovation Project GO Bond/General Fd $ 1,627,032 $ - $ - $ - $ - $ 1,627,032 309

General Government

City Hall Revitalization and Sales Tax 20%> $ 168,000 $ - $ - $ - $ - $ 168,000 311Sustainability Project

TRAFFIC

Public Works

Traffic Signal Mastarm Retrofit Sales Tax 30%/Road Use $ 67,500 $ 55,000 $ 105,000 $ 75,000 $ 50,000 $ 352,500 312Tax Fd/General Fd

Traffic Signal Interconnect Conduit Sales Tax 30%>/Road Use $ 100,000 $ 80,000 $ 100,000 $ 75,000 $ 70,000 $ 425,000 313Replacement Tax Fund

Traffic Signal Controller Replacement Sales Tax 30%/Road Use $ 60,000 $ 62,000 $ 64,000 $ 66,000 $ 68,000 $ 320,000 314Project Tax Fund

Traffic Signal Intersection Reconst. Sales Tax 30%>/Road Use $ 60,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 160,000 315Tax Fund

Traffic Signal Video Detection Sales Tax 30%/Road Use $ 27,000 $ 28,000 $ 28,000 $ 28,000 $ 28,000 $ 139,000 316Conversion Tax FundStreet Light Replacement and New General Fund $ 38,000 $ 39,000 $ 40,000 $ 41,000 $ 42,000 $ 200,000 317Installation Project - City Owned

Signalization Program Iowa Clean Air Grant! $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 350,000 318Sales Tax 30%

Downtown Streetlight Replacement ORA Dist/Sales Tax 20% $ 47,000 $ 48,000 $ 49,000 $ 50,000 $ 51,000 $ 245,000 319Schedule

Traffic Signal Fiber Optic Network Sales Tax 30% $ 80,000 $ 80,000 $ 120,000 $ 58,000 $ 87,000 $ 425,000 320Program

Traffic Consultant Services Road Use Tax Fund $ 27,000 $ 30,000 $ 30,000 $ - $ - $ 87,000 321

Fiber Optic Conduit - Private General Fd/DRA Dist $ 125,000 $ 105,000 $ - $ - $ - $ 230,000 322Subdivisions and MiscellaneousProjects

US 61/151 Corridor - US 52/Twin Federal ICAAP Grant/ $ 500,000 $ 420,000 $ - $ - $ - $ 920,000 323Valley and Maquoketa Drive Iowa DOT USTEP Grant/

Sales Tax 30%>NW Arterial Capacity Improvements Iowa DOT Traffic Safety $ 725,000 $ 425,000 $ - $ - $ - $ 1,150,000 324

Grant/Iowa DOT USTEPGrant/Sales Tax 30%

LED Re-Iamp schedule Sales Tax 30%/Road Use $ - $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 40,000 325Tax

Painting Program for City Owned Sales Tax 30%> $ - $ - $ 17,500 $ 35,000 $ 35,000 $ 87,500 326Street Lights and Traffic Signals

Street Lighting and Traffic Signal Sales Tax 30% $ - $ - $ 10,000 $ 20,000 $ 20,000 $ 50,000 327Knockdown/Insurance Fund

ITS Traffic Control Equipment Sales Tax 30% $ - $ - $ 10,000 $ 20,000 $ 20,000 $ 50,000 328

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University &Asbury Intersection Sales Tax 30% $ - $ - $ 490,000 $ - $ - $ 490,000 329Improvements

WATER DEPARTMENT

Business Type

Water Main Replacements State Revolving Loan/ $ 596,800 $ 193,400 $ 353,300 $ 750,000 $ 360,000 $ 2,253,500 330Water Depreciation Fd

Water Main Extensions State Revolving Loan/ $ 225,000 $ 225,000 $ 225,000 $ 225,000 $ 175,000 $ 1,075,000 332Water Depreciation Fd

Water Internal Main - New Water Depreciation Fd/ $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 333Developments - Revolving Loan Fund Loan Repayments

Water Meter Exchange Program Water Depreciation Fund $ 58,000 $ 60,000 $ 60,000 $ 40,000 $ 40,000 $ 258,000 334

Valve Replacement Program Water Depreciation Fund $ 32,000 $ 32,000 $ 32,000 $ 32,000 $ 32,000 $ 160,000 335- Primary Transmission Water MainsFire Hydrant Replacement Program Water Depreciation Fund $ 34,000 $ 34,000 $ 35,000 $ 35,000 $ 35,000 $ 173,000 336

Service Line Replacement Assistance Water Depreciation Fund $ 40,000 $ 42,000 $ 46,000 $ 46,000 $ 46,000 $ 220,000 337for Low/Moderate Income Citizens

Annexation Study and Implementation State Revolving Loan $ 655,000 $ 620,000 $ 595,000 $ 555,000 $ 550,000 $ 2,975,000 338

G.I.S. Maintenance and Operational Water Depreciation Fund $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 339Updates

Water Meter Replacement Program Borrowing Water Fd/ $ 50,000 $ 2,000,000 $ 3,000,000 $ 1,500,000 $ - $ 6,550,000 340Borrowing Sewer Fd/Water Construction Fd/Sewer Construction Fd

West End Annexation Study and Water Depreciation Fd/ $ 750,000 $ 235,000 $ 250,000 $ - $ - $ 1,235,000 3411mplerTlentation Water State Revolving Ln

ADA Improvements to the Eagle Water State. Revolving Ln $ 30,000 $ 30,000 $ 40,000 $ - $ - $ 100,000 342Point Water Plant

Water Tower and Water Main Ext! Water Depreciation Fd/ $ 25,000 $ - $ 75,000 $ 250,000 $ 1,275,000 $ 1,625,000 343Roosevelt Road and Industrial Park Water State Revolving LnWest Tower Study

Vacuum Filter Building Back-up Water Depreciation Fd/ $ 92,000 $ - $ - $ - $ - $ 92,000 344Power Supply Water State Revolving Ln

Olympic Heights and Stafford Street Water State Revolving Ln $ 60,000 $ - $ - $ - $ - $ 60,000 345Pump Station Radio Communications

Water Main Extension Highway Water State Revolving Ln $ 150,000 $ - $ - $ - $ - $ 150,000 34661/151 from Gateway Drive toKey West Drive Intersection

Warehouse District Water Main Water GO Bonds $ - $ 215,500 $ 215,500 $ 215,500 $ 215,500 $ 862,000 347Infrastructure Replacement

Eagle Point Plant Driveway and Water Depreciation Fund $ - $ 40,000 $ - $ - $ - $ 40,000 348Parking Lot Overlay

Bunker Hill Pump Station Water Depreciation Fund $ - $ 50,000 $ - $ - $ - $ 50,000 349

Water Storage Tank Inspection Water Depreciation Fund $ - $ - $ 12,000 $ - $ - $ 12,000 350Program

WATER POLLUTION CONTROL

Business Type

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Water Pollution Control Plant State Revolving Loan Fd $ 1,783,800 $ 13,070,050 $ 12,907,150 $ 11,889,600 $ 6,020,250 $ 45,670,850 351Upgrade Engineering &Construction

Rebuild DS705 Centrifuge Scroll Sanitary Sewer Const Fd $ 64,000 $ - $ - $ - $ - $ 64,000 352AssembliesReplacement Sludge and Grease Sanitary Sewer Const Fd $ 19,600 $ - $ - $ - $ - $ 19,600 353GrindersReplacement Plant Intercom System Sanitary Sewer Const Fd $ 18,100 $ - $ - $ - $ - $ 18,100 354

Shower Room Update in SPU Sanitary Sewer Const Fd $ 18,000 $ - $ - $ - $ - $ 18,000 355

Terminal Street Sluice Gates and Sanitary Sewer Const Fd $ 185,000 $ - $ - $ - $ - $ 185,000 356Operators

Standby Generator for Terminal Sanitary Sewer Const Fd $ 170,000 $ - $ - $ - $ - $ 170,000 357Street Pumping Station

Switch Gear for Pumping Stations Sanitary Sewer Const Fd $ 15,000 $ - $ - $ - $ - $ 15,000 358

Standby Generator for Catfish Sanitary Sewer Const Fd $ - $ 130,000 $ - $ - $ - $ 130,000 359Pumping Station

VFD Replacement for Recycle Sanitary Sewer Const Fd $ - $ - $ 113,000 $ - $ - $ 113,000 360Activated Sludge Pumps

PUBLIC WORKS

Public Works

Asphalt Milling Program Sales Tax 30%/Road Use $ 144,642 $ 148,982 $ 153,452 $ 158,055 $ 162,797 $ 767,928 361Tax Fund

Concrete Street Section Repair Sales Tax 30%/Road Use $ 50,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 150,000 362Program Tax Fund

Curb Ramp Program Sales Tax 30%/Road Use $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000 363Tax Fund

Curb Replacement Program Sales Tax 30%)/Road Use $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 364Tax Fund

Steps, Hand Railings and Wall-Top Sales Tax 20% $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 365Fencing Program

Floodwall Post-Flood Repair Program Sales Tax 20%) $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 366

Sign Post Replacement Project Road Use Tax Fund $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000 367

Traffic Controller Battery Pack Project Road Use Tax Fund $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 368

Cold Storage Building Mezzanine Sales Tax 20% $ 20,700 $ 21,240 $ 21,796 $ - $ - $ 63,736 369Project

Port of Dubuque - Amenities Sales Tax 20% $ 15,000 $ - $ 15,000 $ - $ 15,000 $ 45,000 370Maintenance Project

56,000 GVW Dump Truck Sales Tax 30%/Road Use $ 115,616 $ - $ - $ 252,673 $ - $ 368,289 371Replacement Project Tax Fund

Endloader Purchase General Fund $ 149,350 $ - $ - $ - $ 149,350 $ 298,700 372

Public Works Fleet Global General Fund $ 33,475 $ - $ - $ - $ - $ 33,475 373Positioning System Project

Truck Mounted Vacuum Street Road Use Tax Fund $ 165,000 $ - $ - $ - $ - $ 165,000 374Sweeper

Operations and Maintenance Garage Sales Tax 20% $ 239,735 $ - $ - $ - $ - $ 239,735 375Facility Roof

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Operations and Maintenance Garage Sales Tax 20% $ 190,768 $ - $ - $ - $ - $ 190,768 376Wall RepairLiquid Deicer Blending Equipment Road Use Tax Fund $ 53,000 $ - $ - $ - $ - $ 53,000 377

Floodwall Levee Slope Repair Project General Fund $ 295,000 $ - $ - $ - $ - $ 295,000 378

Asphalt Paver Replacement Sales Tax 20% $ 325,591 $ - $ - $ - $ - $ 325,591 379

Mechanical Street Sweeper Sales Tax 30% $ - $ - $ - $ 110,000 $ 110,000 $ 220,000 380Replacement Project

Business Type $Solid Waste Collection Vehicles Refuse Collection Fund $ 336,750 $ 330,676 $ 344,500 $ 180,000 $ 188,000 $ 1,379,926 381

Sanitary Sewer Root Foaming Project Sanitary Sewer Const Fd $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 382

Stormwater Ditch Remediation Prograrr Stormwater Utility $ 40,000 $ 45,000 $ 50,000 $ 248,537 $ 255,993 $ 639,530 383

Public Works Fleet Global Positioning Stormwater Fees/ $ 3,795 $ - $ - $ - $ $ 3,795 384System Project Sanitary Sewer Fees

GIS Mobile Mapping and Asset Stormwater Const Fd/ $ 24,000 $ - $ - $ - $ - $ 24,000 385Information Collection Project Sanitary Sewer Const Fd

Green Alley Pilot Project State Revolving Loan Fd/ $ 182,000 $ - $ - $ - $ - $ 182,000 386Stormwater Const Fd

ECONOMIC DEVELOPMENT

Community and Economic DevelopmentDowntown Rehabilitation Loan Greater Downtown TIF/ $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,500,000 387Program Loan Repayments

Downtown Rehabilitation Grant Greater Downtown TIF $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 389Program

Historic Preservation Revolving Loan Repayments $ 9,000 $ 9,000 $ 9,000 $ 9,000 $ 9,000 $ 45,000 391Loan Fund

Destination for Opportunity General Fd/UDAG Fd $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ - $ 400,000 392

Community Development Block Grant CDBG Grant/Econ Dev $ 44,664 $ 72,535 $ 7,757 $ - $ - $ 124,956 393Economic Development Loan Prgrm Loan Repayments

Industrial Site Development - North Industrial Park Land Sale/ $ 7,845,767 $ - $ - $ - $ - $ 7,845,767 394Siegert Farm Dubuque Industrial RISE Loan/TIF Receipts/Center West and Chavenelle GO BondRoad Extension

Port of Dubuque Improvements GO Bond (TIF Abated) $ - $ 1,000,000 $ - $ - $ - $ 1,000,000 395

TRANSIT DIVISION

Business Type

KeyLine Facility Improvements FTA at 80%/ $ 50,000 $ 110,000 $ - $ - $ - $ 160,000 396Sales Tax Fund 20%

Intermodal Facility Feasibility FTA Funds/GO Bond (TIF $ - $ 100,000 $ 7,150,000 $ 6,950,000 $ - $ 14,200,000 397Study/Design/ Construction Abated)

Fixed Route Bus Replacements FTA Funds/Transit Fd $ - $ 1,040,000 $ - $ - $ - $ 1,040,000 399

PARKING DIVISION

Business Type

Parking Ramp Occupancy Parking Const Fd $ 15,000 $ 15,750 $ 16,500 $ 17,500 $ 18,400 $ 83,150 400Engineering Certification

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Maintenance of Municipal Parking Lots Parking Const Fd $ 75,000 $ 75,000 $ 75,000 $ 90,000 $ 90,000 $ 405,000 401

Locust Street Ramp Sidewalk Parking Const Fd $ 100,000 $ - $ - $ - $ - $ 100,000 402Replacement

5th Street Ramp Stairtower Door Parking Const Fd $ 49,000 $ - $ - $ - $ - $ 49,000 403Replacement Program

Walkway Construction Between Iowa Parking Const Fd/ $ 73,000 $ - $ - $ - $ - $ 73,000 404Street Ramp and NICC Building Private Participant

Major Maintenance on Ramps Parking Const Fd $ - $ 100,000 $ - $ 100,000 $ - $ 200,000 405

Surface Sealing of Fourth/Fifth Parking Const Fd $ - $ 50,000 $ - $ 80,000 $ - $ 130,000 406Street Parking Ramps ConcreteDriving Areas

Locust/Iowa Street Parking Ramp Parking Const Fd/ $ - $ - $ 492,624 $ - $ - $ 492,624 407Repairs Parking GO Bond

Parking Meter Replacement Parking Const Fd $ - $ - $ - $ 100,000 $ - $ 100,000 408

HOUSING AND COMMUNITY DEVELOPMENT

Community and Economic Development

Purchase/Rehab/Resale/Demolition General Fd/CDBG Loan $ 35,000 $ 110,000 $ 110,000 $ 110,000 $ 10,000 $ 375,000 409Repayments

Rental Dwelling Rehabilitation CDBG Loan Repayments $ 45,000 $ 50,000 $ 60,000 $ 50,000 $ 60,000 $ 265,000 410Programs

Problem Properties Management General Fund $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 175,000 412

Homeowner Rehabilitation Program RRP Loan Repayments/ $ 265,000 $ 260,000 $ 260,000 $ 260,000 $ 260,000 $ 1,305,000 413CDBG Loan Repayments

Homeownership Grants in Targeted General Fund $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 415Neighborhoods

First-Time Home Buyer Program CDBG Grant/ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 375,000 417CDBG Loan Repayments

Community Partnership Program CDBG Grant $ 41,725 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 241,725 418

HOME Program - Rental Property HOME Grant-Fund 271/ $ - $ 200,000 $ - $ 100,000 $ - $ 300,000 419Rehabilitation City Match-RRP Funds

Housing Trust Fund CDBG Grant/ $ - $ 10,000 $ - $ 10,000 $ - $ 20,000 420Iowa Finance Authority

PLANNING SERVICES


Historic District Public Improvement General Fd/DRA Dist $ 10,000 $ 20,000 $ 30,000 $ 40,000 $ 20,000 $ 120,000 421Program

CITY MANAGERS OFFICE


Neighborhood Grants General Fd/CDBG Grant $ 30,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 130,000 422

General Government

America's River Festival Equipment General Fund $ 9,300 $ - $ 15,000 $ - $ - $ 24,300 423

Assistant City Mgr Office Remodel General Fund $ 10,000 $ - $ - $ - $ - $ 10,000 424

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All-America City Award General Fd/Privat Part. $ - $ 50,000 $ - $ - $ - $ 50,000 425

Geographic Information System General Fund $ - $ - $ 25,000 $ - $ 25,000 $ 50,000 426Maintenance

FINANCE

General Government

Community Plus Upgrade General Fund $ 25,000 $ - $ - $ - $ - $ 25,000 427

Purchase Card Component to General Fund $ 18,000 $ - $ - $ - $ - $ 18,000 428Finance Plus

INFORMATION SERVICES

General Government

City-Wide Microcomputer and General Fd/Dbq County $ 316,280 $ 268,965 $ 316,270 $ 335,800 $ 245,205 $ 1,482,520 429Printer Replacements Reimburse/Road Use Tax

Fd/DRA Dist/Cable TVConversion of NEC Telephone Parking Const Fd/ $ - $ 235,511 $ - $ - $ - $ 235,511 430System to Shoretel IP Telephone Sanitary Sewer Const Fd/System Water Depreciation Fd/

Landfill/Cable TV Fd/General Fund

Structured Wiring Update General Fd/Cable TV Fd $ - $ 36,150 $ - $ - $ - $ 36,150 431Business Type

City-Wide Microcomputer and Refuse/Landfill/Sewer/ $ 32,825 $ 42,400 $ 50,350 $ 36,000 $ 7,550 $ 169,125 432Printer Replacements Water/Parking/Garage

Service Fd

GRAND TOTAL $ 59,676,161 $ 47,157,756 $ 58,036,403 $ 59,246,561 $ 41,356,308 $ 265,473,189

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APPENDICES

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OVERVIEW OF BUDGETING

INTRODUCTION

The review and adoption of the budget is the single most important thing that a City Council doeseach year. The budget sets the tempo, capabilities, commitments and direction of the citygovernment for an entire year. It is the yardstick against which the city operations can beevaluated. But what is a budget?

The purpose of this narrative is to identify:a) what a budget is;b) why we prepare a budget;c) alternative types of budgets;d) major characteristics of the Dubuque budget system; ande) roles and responsibilities in preparing the annual budget.

WHAT IS A BUDGET?

A budget is several things:

1. The budget is a fiscal plan setting out anticipated revenue and expenditures foraccomplishing a variety of services over a given time frame. The fiscal plan includes:

a) an explanation of the services, activities, programs and projects to be provided by theCity to the citizens;

b) the resultant expenditure requirements; andc) the resources available for meeting the expenditure requirements.

2.. The budget is a process concerned with the allocation of available resources amongalternatives and competing departments, activities and programs. Cities rarely have enoughmoney to be able to appropriate all the funds requested to all departments and activities and,as a result, there is considerable competition for whatever money is available. Budgeting, asa process, is concerned with developing an acceptable mix or balance between costs andservices and represents the decisions made with respect to:

a) quality and quantity of activities and projects to be undertaken; andb) financing of those activities and projects.

3. The budget is a policy document which:a. establishes the authority to spend funds, and levy and collect property taxes;b. represents a commitment to provide a specific level of service within a given amount of

resources; andc. establishes criteria (objectives, measures and dollar limits) for evaluating and

controlling expenditures, revenue collections and performance. Through the budget,policies are made, put into effect, and controlled.

4. The budget is a legal requirement. State law requires the City Manager to prepare the annualbudget and the City Council to adopt the annual budget and certify it to the County Auditor byMarch 15th of each year preceding the beginning of the fiscal year on July 1st. The budgetmust be on a program - performance basis and show:

a) expenditures for each program;b) income from sources other than property taxes; and

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c) amount to be raised by the property taxation and the property tax rate expressed indollars per thousand of assessed value.

The budget must also show comparisons between expenditures in each program andbetween levels of service.

WHY DO WE BUDGET? WHY IS IT IMPORTANT?

Why do we go through the agony and the work? There are several reasons:

1. To meet the legal requirement.2. To establish spending and income-raising authority.3. To establish a work program for the fiscal year (objectives) and present it to the public.4. To manage and control resources and their use.5. To assure the proper mix of costs and services.6. To assure the most effective and efficient use of available resources.7. To set the tempo and direction of the city government.8. To prioritize policies and objectives.9. To link dollars with results.

ALTERNATIVE TYPES OF BUDGETS

Line-Item Budget

The most commonly used budget format in local government today is the line-item budget. A lineitem budget is one, which allocates money for specific expense items or objects of expenditurewithout reference to the purpose, activities or program they will serve. This type of budget listsexpenditures by such categories as full-time salaries, overtime, office supplies, postage, travel,rental expense, maintenance of buildings and grounds, office furniture and equipment, etc.

The principal advantage of a line-item budget is that it is easy to prepare and facilitatesexpenditure control. However, this form of budget tells very little about the purposes, activities andprograms of the city it serves. For example, it shows the amount of money that has been budgetedfor personnel, but it does not show the nature of the services such personnel are to provide.Furthermore, the traditional line-item approach does not show comparative costs and benefits ofcompeting programs, thus making it difficult for the City Council and management to evaluateindividual activities and allocate resources. These characteristics limit its usefulness as a devicefor giving direction and purpose to public service activities and programs.

Program Budget

Local governments usually spend money to accomplish something more than purchasing goodsand services. They are also concerned about programs, missions, or functions. A budgetorganized on the basis of its intended purpose is called a program budget. A program budgetallocates money to functions or activities rather than to specific items of costs. A municipal budgetof this type lists expenditures for such cost categories as protective services, leisure timeopportunities, and administration.

Few, if any, budgets are prepared exclusively on a program basis. Instead, program costs areusually broken into line items.

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The primary advantage of a program budget is that it shows the broad goals and purposes forwhich we are spending money and allows for setting priorities. The disadvantage is that it does notshow the level of services that will be produced by the functions for which money has beenallocated. This characteristic weakens its value as a tool for managing the quality and quantity ofpublic service programs.

Performance Budgeting

Performance budgeting goes a step further than program budgeting by requiring the breakdown ofservice into workload or units of performance and the assigning of unit costs. A system of workmeasurement is used to evaluate productivity and effectiveness.

The principal advantage of the performance type budget is that it shows both the activities of thecity and the service levels of those activities and their respective costs. Thus, it can be a usefultool for regulating in a positive way, both the quality and quantity of city services. Thischaracteristic makes the performance type budget the most useful of those types mentioned sofar. However, it is also the most difficult to prepare. There are three reasons for this. First, it isdifficult to define the units by which the work of the department or an activity or program can bemeasured. Second, even when the work unit can be defined, it may not be easy to establish asystem, which will supply a reliable measure of the work output. And third, it requires muchthought and study to establish acceptable service levels for various activities and programs.

Zero Base Budgeting

Traditional budgeting, whether line-item or program-oriented, tends to focus on how much youspent last year as a beginning point for budget preparation. That is to say that it is incremental, itadds an increment on top of last year's spending level generally without challenge and withoutconsideration of alternatives or trade-offs.

Zero Base Budgeting (ZBB) is a system whereby each activity or program, regardless of whether itis a new or existing program, must be justified in its entirety each time a new budget is formulated.Rather than using the previous year's budget as a base, ZBB assumes no base; all activities oldand new must be explained and justified each year. The agency starts at zero.

ZBB measures the desirability, need and beneficiaries of services as well as the reasonablenessof the proposed costs, alternatives to the activity, and trade-offs between partial achievement ofgoals and the ability to fund all proposed budget expenditures. ZBB accomplishes this by dividingall the proposed activities or services of the governmental body into units of manageable size,subjecting them to detailed examination, and ranking them according to their importance.Revenues are matched against the list of services according to their rank. High-priority servicesare funded first. If money runs out, the low-priority services are not funded.

The characteristics of ZBB can be summarized as follows:

1. Scrutiny of old or existing. activities as closely as new or proposed activities;

2. Reallocation of resources from low-priority activities to high-priority activities;

3. Emphasis on alternatives (levels of expenditures and services and methods of providingservices); and

4. Allowance for budget reduction or expansion in a planned, logical manner.

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Dubuque Budget Approach

The budget system being utilized by the City of Dubuque incorporates aspects of each of theseveral budget alternative types discussed here. The major characteristics of our budget systemare:

1. It has line items for control and fiscal management purposes.

2. It is organized by program, department and fund.

3. It attempts to identify, analyze, and articulate the fundamental purposes and objectives of theDubuque City government. This approach is intended to place emphasis upon commitments,accomplishments, and activities performed rather than upon items purchased and to providefor the establishment of priorities.

4. It attempts to identify, quantify, and analyze the demands on and accomplishments oforganizational units in terms of established goals, objectives, and purposes. Are weachieving our goals and living up to our promises? This requires the establishment ofworkload and demand indicators and evaluation criterion. It is performance that counts.

5. It attempts to identify all costs of each department, activity, and program, including capitalexpenditure, debt service, and employee benefit costs. What does an activity or departmentreally cost?

6. It presents alternative service and funding levels for all activities in the operating budget. Thepurpose is to provide the City Council with the widest possible range of alternatives tomaximize their opportunity for making policy decisions, assigning priorities and allocatingscarce resources to accomplish their policy objectives.

The City's budget approach involves the preparation of three budget documents. The PolicyBudget, the Capital Improvement Program (CIP) Budget, and the Citizen's Guide.

The Policy Budget includes the City department detail, by defining goals and objectives for allCity departments and activities, relates them to cost and resource requirements and attemptsto establish measures for evaluating accomplishment. Specific improvement packages aredeveloped and included in the Policy Budget for alternative funding and service levels. ThePolicy Budget document shows the budget by line item for each Department and provides abasis for fiscal control once the budget is adopted. The Policy Budget emphasizesobjectives, accomplishments, and alternative funding and service levels and is intended tokeep the attention of the City Council and public on the major policy decisions involving whatservices the City government will provide, who will pay for them, and the implications of suchdecisions.

The Capital Improvement Program (CIP) Budget represents the City of Dubuque's five yearphysical development effort, attempts to address a variety of needs, which the City mustmeet if it is to maintain its physical facilities, meet its service commitments and provide for itsfuture development. The CIP Budget reflects the City's comprehensive plan and the goalsand priorities established by the City Council. The first year of the five-year CIP Budget goesinto the budget for the next year and deserves the most attention. The CIP Budget isupdated each year so that City Council has the opportunity to change the next four years andadd a new year.

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The Citizen's Guide pulls the entire budget together through visuals, narratives andsummaries. It explains the budget, provides revenue, expenditure and personnel summariesand provides the City Council vision, goals and priorities on which the budget is based.

ROLES AND RESPONSIBILITIES

Budget preparation and administration is a shared responsibility between the City Council, CityManager, Finance Department, department manager, division manager, and supervisor. Eachplays an important role in the fiscal management system and the quality of and satisfaction derivedfrom the fiscal management system is a direct result of the efforts of the several participants. Lackof attention, failure to follow procedures and/or poor follow through at any level can undermine thebest fiscal management system.

Let's look at the roles each plays.

City Council

In a very real sense, budget preparation and administration begins and ends with the City Council.The City Council has the following responsibilities:

1. Establish City goals and major performance objectives.

2. Approve guidelines for preparing the annual operating budget.

3. Establish through adoption of an annual budget what services and the level of services to beprovided and how they will be financed.

4. Establish rules for the conduct of the City's fiscal operations.

5. Monitor progress toward achievement of objectives.

6. Require independent audit of fiscal records and transactions.

The City Manager

The City Manager is responsible to the City Council for the day-to-day operation andadministration of the City government. In terms of fiscal management, the City Manager has thefollowing responsibilities:

1. Develop policy guidelines for City Council review and adoption.

2. Prepare and submit an annual operating budget and a five-year Capital Improvement Budgetpremised upon Council guidelines and goals and major performance objectives.

3. Ensure the adopted budget is properly administered.

4. Supervise the performance of all contracts for work to be done by the City.

5. Authorize and direct the purchase of all supplies and materials used by the City.

6. Keep Council fully advised on financial conditions of the City.

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7. Make financial reports available to City Council by the 10th of the month following the close ofthe preceding month.

8. Establish rules for conduct of fiscal operations for which he is responsible.

Finance Department

The Finance Department becomes an extension of the City Manager's Office for purposes ofperforming the delegated responsibilities. The responsibilities of the Finance Department includethe following:

1. Administer the approved budget on a day-to-day basis to see that funds are being expendedfor the purposes approved and that all claims are supported by proper documentation.

2. Supervise sale of bond issues.

3. Administer centralized payroll system.

4. Administer decentralized purchase order system.

5. Assist the City Manager's Office in preparing the budget.

Department Managers, Division Managers, and Supervisors

The critical role in the fiscal management system is performed by department managers and theirdivision managers and supervisors. The fiscal management system will be only as good as theymake it. Their role includes:

1. Responsibility for the efficient and effective operation of the activities and tasks under theirdirection. Line supervisors are expected to control costs and achieve results.

2. Responsibility for preparation of budget requests, which emphasize objectives and servicelevels as well as traditional line item explanations and justifications for various funding levelsand development of measures for evaluating progress toward objectives. What is the level ofaccomplishment, which can be expected from various funding levels, and how do wemeasure it? It is absolutely essential in our approach to budget preparation thataccomplishments, objectives, and estimated costs be established by those in theorganization who know the most about it and can be held accountable. Those are thedepartment managers and their division managers and supervisors.

3. Responsibility for recommending and explaining needs and opportunities for servicechanges; reductions as well as expansions.

4. Responsibility for providing the planned and approved service level within budget limitations.

5. Responsibility for day-to-day department and activity budget administration.

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BUDGET CYCLEThe budget cycle is a sequence of events covering the life of a budget from beginning to end; fromthe City Manager's review of prior year accomplishments and future initiatives, to the City Councilacceptance of the independent audit. The budget cycle is approximately twenty-six months long.The critical dates are spelled out in State law: March 15th is when the budget for the followingfiscal year must be adopted by the City Council; and July 1st as the beginning of the fiscal year.Throughout the entire budget cycle, public input is encouraged to insure the adopted budget iscitizen-based. The budget cycle can be summarized as follows:

City Council formulates negotiation strategy for collective bargaining.

City Manager recommends budget carryover amendment for City Council approval.

City Manager, along with Department Managers, review fiscal year accomplishmentsand identify future initiatives City Council consideration during goal setting.

City Council holds 2-day goal setting to develop Vision and Mission statements,identify 5 year goals and establish Policy agenda including Top Priorities forupcoming fiscal year and Management Agenda/special projects.

City departments prepare Capital Improvement project information and budgetrequests for review by City Manager.

City departments prepare operating budget requests for review by CityManager.

City Manager presents 5-year projection and draft Policy guidelines to City Councilfor City Council approval.

EMBleR'City Manager holds Public Input meeting to review issues and priorities for the CIPbudget and the operating budget.

City Manager and Budget Director analyze, review and balance CIP andOperating budget requests and prepare final budget recommendation.

City Council holds public meetings to review recommended budget bydepartment. Meetings are held in the evening and are available for live viewingon City Channel 8.

City Council holds final public hearing on the recommended. The meeting isheld in the evening and is available for live viewing on City Channel 8.

City Council adopts budget and city staff certifies budget by March 15 incompliance with State law.

Budget Director reviews budgeted revenues and expenses and recommend'sadjustments to more accurately reflect the anticipated revenues and expensesfor the fiscal year ending June 30.

City Council reviews and approves an amended fiscal year budget and city staffcertifies the budget amendments by May 31 in compliance with State law.

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BUDGET AMENDMENT PROCESS

Budget estimates may be amended and increased as the need arises to permit appropriation andexpenditure of unexpended cash balances on hand and unanticipated revenues. Such amendmentmay be considered and adopted at any time during the fiscal year covered by the budget (but priorto May 31) by filing the amendments and upon publishing them and giving notice of the publichearing in the manner required in the State Code. Within ten days of the decision or order of theCity Council, the proposed amendment of the budget is subject to protest, hearing on the protest,appeal to the state appeal board, and review by that body. A local budget must be amended byMay 31 of the current fiscal year-to allow time for a protest hearing to be held and a decision to berendered before June 30.

Except as specifically provided elsewhere in the Iowa Administrative Code rules, all appropriationtransfers between programs or funds are budget amendments and shall be prepared as providedin Iowa Code section 384.16. The program reference means anyone of the following nine majorareas of public service that the City Finance Committee requires cities in Iowa to use in defining itsprogram structure: Public Safety, Public Works, Health & Social Services, Culture & Recreation,Community & Economic Development, General Government, Debt Service/Capital ImprovementProjects, Business Type, and Non-Program.

BUDGET ACCOUNTING BASIS

The operating budget of the City of Dubuque is written so that available resources and anticipatedexpenditures are equal. The City's accounting and budget records for general governmentaloperations are maintained on a modified accrual basis, with the revenue being recorded whenavailable and measurable and expenditures being recorded when the services or goods arereceived and the liabilities incurred. Accounting records for the Enterprise and Internal ServiceFunds are maintained on the accrual basis, while the budget records are maintained on themodified accrual basis.

Differences between budgetary policies and Generally Accepted Accounting Principles (GAAP) inthe Enterprise and Internal Service Funds exist for several reasons. One reason is that existingprocedures have worked well and continue to work well for administrative and control purposes.Some other reasons for differences between budget and GAAP are the treatment of interfundtransfers, departmental capital outlay, debt service principal payments, and depreciation. TheCity's budgeting practices include interfund transfers as revenue and expenditures, while GAAPclassifies interfund transactions as other financing sources and uses. Also City managementdesires an operating statement budget line i'tem for each. anticipated cash outflow, including debtservice and capital outlay. If the City budgeted the enterprise funds on a full accrual basis, capitaloutlay and debt service payments would not be reported in the operating statement.

Depreciation expense, which is recognized in the accounting records, is not budgeted. Notproviding for depreciation in the budget is a policy decision that has not adversely affected thefunds.

FUND ACCOUNTING BASIS

The accounts of the City are organized on the basis of funds and groups of accounts, each ofwhich is considered to be a separate accounting entity. The operations of each fund are accountedfor by providing a separate set of self-balancing accounts, which comprise its assets, liabilities,equities, revenues and expenditures or expenses. The various funds are grouped by type in thebudget. The following fund types are used by the City:

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Governmental Fund Types (Budgetary)

Governmental funds are those through which most governmental functions of the City arefinanced. The acquisition, use, and balances of the City's expendable financial resources and therelated liabilities (other than those in proprietary funds) are accounted for through governmentalfunds. The measurement focus is upon determination of changes in financial position. Thefollowing are the City's governmental fund types:

• The General Fund is the principal operating fund of the City and accounts for all financialtransactions not accounted for in other funds. The general operating expenditures, fixedcharges, and capital improvement costs that are not paid through other funds are financedthrough revenues received by the General Fund.

• Special Revenue Funds are used to account for revenues derived from specific taxes,governmental grants, or other revenue sources, which are restricted to finance particularfunctions or activities of the City. The City's special revenue funds include such funds asRoad Use Tax, Community Development, UDAG Repayments, Section 8 Housing, LeadPaint Grant, State Rental Rehab, Cable TV, Special Assessment, Expendable Library GiftsTrust, Tort Liability, Employee Benefits, and TIF funds.

• Debt Service Funds are used to account for the accumulation of resources for, and thepayment of, principal, interest, and other related costs of the City's general obligation debt.The City uses this fund to pay some of the debt service paid from other funds with therevenue transferred in.

• Permanent Funds are used to account for resources that are legally restricted to theextent that only the earnings, and not principal, may be used for purposes that support thereporting of governmental programs. The City's permanent funds include: Lyons PeonyTrust and Library Gifts Trusts.

• Capital Improvement Funds are used to account for financial resources segregated forthe acquisition or construction of major capital facilities. (Even if a capital project fund isused, not all capital acquisitions need be accounted for in the fund). For example, theroutine purchases of capitalizable items (e.g., police vehicles, copy equipment) are typicallybudgeted and reported in the General Fund or other governmental fund.

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Proprietary Fund Types (Budgetary)

The City also has proprietary fund types, which are different from governmental fund types in thattheir focus is on the determination of net income or loss. The revenue from these funds isassumed to be adequate to fund the operation of the funds. The City's proprietary funds are asfollows:

• Enterprise Funds are used to account for operations that are financed and operated in amanner similar to private business enterprises where the intent of the governing body isthat the costs (expenses, including depreciation) of providing goods and services to thegeneral public on a continuing basis be financed or recovered primarily through usecharges or where the periodic determination of net income or loss is deemed appropriate.The City's enterprise funds include Water, Sewer, Stormwater, Refuse/Solid Waste,Transit, Parking and America's River Project.

• The Internal Service Fund accounts for the financing of goods and/or services providedby one department or agency to other departments or agencies of the City, or to othergovernmental units, on a cost reimbursement basis. The City's Internal Service Fundsinclude Engineering Service, Garage Service, General Service and Stores/Printing.

Self Insurance Funds (Non-Budgetary)• The Self Insurance Funds are considered Internal Service Funds, are not budgeted, but

are summarized in the audited financial statements. These include Health InsuranceReserve and Workers' Compensation Insurance Reserve.

Fiduciary Fund Types (Non-Budgetary)

The City also has fiduciary fund types, which account for assets in a trustee or custodial capacity:

• Pension Trust Funds account for assets of pension plans held by a government in atrustee capacity. The City of Dubuque has no such funds.

• Private Purpose Trust Funds account for trust arrangements, including those for escheatproperty, where principal and income benefit individuals, private organizations, or othergovernments. The major use of private purpose funds is for escheat property. The Cityhas no such funds.

• Agency Funds account for those assets held solely in a custodial capacity by the City asan agent for individuals, private organizations, other governmental units, and/or otherfunds. The City's Agency Funds include the Cable Equipment Fund (monies received fromMediacom through the Cable Franchise Agreement for distribution), Dog Track BondDepreciation (monies held for dog track infrastructure needs), and the DubuqueMetropolitan Area Solid Waste Agency General and DNR Planning. These funds are notbudgeted.

Following is the City of Dubuque's Fund Listing:

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CITY OF DUBUQUE FUND LISTING

GOVERNMENTAL FUNDS (Budgetary):

General

100 GENERAL

Special Revenue

200 TORT LIABILITY

205 TRUST AND AGENCY (EMPL. BENEFITS)

210 TIF-DUBUQUE INDUSTRIAL CENTER WEST

212 TIF-QUEBECOR

220 TIF-ADVANCE DATA COMM

222 . TIF-CARTEGRAPH

225 TIF-TECH PARK SOUTH

230 TIF-E. 7TH STREET

232 TIF-KERPER BLVD

240 TIF-GREATER DOWNTOWN

241 TIF-GREATER DOWNTOWN LOAN POOL

249 TIF-SWISS VALLEY ECON DEV

250 ROAD USE TAX

255 SPECIAL ASSESSMENT

260 COMMUNITY DEVELOPMENT

262 COMMUNITY DEVELOPMENT DISCRETION

265 UDAG REPAYMENTS

270 STATE RENTAL REHAB

271 STATE HOME PROGRAM

275 LEAD PAINT GRANT

280 SECTION 8 HOUSING

290 CABLE TV

292 CABLE EQUIPMENT UPDATE

295 EXPENDABLE LIBRARY GIFTS TRUST

299 FIRE PENSION ACCUMULATION

Capital Projects

300 STREET CONSTRUCTION

350 SALES TAX CONSTRUCTION

360 GENERAL CONSTRUCTION

""' 370 GOLF CONSTRUCTION

390 AIRPORT CONSTRUCTION

391 PASSENGER FACILITY

395 PARKING-DOCK FACILITY DEPR

Debt Service

400 DEBT SERVICE

440 GO BOND FUND

Permanent Funds (Principal stays in tact)

500 LYONS PEONY TRUST

550 LIBRARY GIFTS TRUST

PROPRIETARY FUNDS (Budgetary):

Enterprise

Operating Funds

600 TRANSIT

610 SEWAGE FACILITY OPERATION

620 STORM WATER OPERATION

630 PARKING OPERATION

640 WATER UTILITY OPERATION

670 SOLID WASTE COLLECTION

Capital Project Funds

700 AMERICA'S RIVER PROJECT

710 SANITARY SEWER CONSTRUCTION

720 STORM WATER CONSTRUCTION

730 PARKING FACILITY CONSTRUCTION

740 WATER CONSTRUCTION

Internal Service

800 ENGINEERING SERVICE

810 GARAGE SERVICE

820 GENERAL SERVICE

830 STORES/PRINTING

Self Insurance Funds (Non-Budgetary):

860 HEALTH INSURANCE RESERVE

880 WORKERS' COMP INS RESERVE

FIDUCIARY FUNDS (Non-Budgetary):

Private Purpose Trust Funds (none)

Agency Funds

900 CABLE EQUIPMENT FUND

910 DOG TRACK BOND DEPRECIATION

* 940 LANDFILL/DMASWA-GENERAL

* 941 LANDFILL/DMASWA-DNR PLANNING

* Dubuque Metropolitan Area Solid Waste Agency

is a Discretely Presented Component Unit.

The City appoints a voting majority of the Agency'sgoverning board and has authority over those persons

responsible for the day to day operations of the

Agency. DMASWA is non budgeted, except th~

portion related directly to the Public Works Dept.operations. The City is simply the agent of the funds

for DMASWA.

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KEY TERMS FOR UNDERSTANDING DUBUQUE'S BUDGET

ProgramPrograms are presented as general statements, which define a major purpose of Citygovernment. Each program is divided into several departments and activities representing aseparate and significant segment of the program of which it is an integral part. The state budgetlaw requires that the budget be certified on a program basis. The City of Dubuque uses thefollowing nine programs:

1. Public Safety: Police Department, Emergency Communication Center, FireDepartment, Disaster Services, Health Services-Animal Control activity, Public WorksFlood Control activity, Building Services-Inspection activities.

2. Public Works: Airport Department, Public Works Department, EngineeringDepartment.

3. Health and Social Services: Human Rights Department, Heal~h Services Department,Purchase of Services

4. Culture and Recreation: Parks Division, Recreation Division, Civic Center Division,Conference Center, Library Department, City Manager-Arts and Cultural Affairs activity.

5. Community and Economic Development: Economic Development Department,Housing and Community Development Department, Planning Services, Purchase ofServices, City Manager-Neighborhood Development activity.

6. General Government: Building Services-City Hall/Annex Maintenance, City Council,City Manager, City Clerk, Finance Department, Cable TV Division, Legal Department,Information Services Department.

7. Debt Service and Capital Projects in programs 1-6 for governmental funds.

8. Business Type (includes business type operating, capital and debt service):Water Department, Water Pollution Control Department, Parking Division, TransitDivision, Public Works-Landfill activities and Garage internal service fund activites,Engineering-Sewer and Stormwater activities, Finance-Utility Meter Reads activity andStores internal service fund activites.

9. Non-Program: City Manager-Health and Worker's Compensation Insurance Reservefund activites and Public Works-Dubuque Metropolitan Area Solid Waste activites.

* Prior to Fiscal Year 2004, the State of Iowa, City Finance Committee changed the number ofprograms from 4 to 9 on the expenditure side.

Operating BudgetThe Operating Budget represents the various recurring activities and services provided by theseveral departments in the City government. The Operating Budget provides those servicesnormally associated with the City government (e.g., police, fire, street maintenance, recreation)and involves expenditures which benefit the current fiscal year. (That is, items purchased areused up during the current fiscal period.) Expenditures in the Operating Budget are for suchcategories as Employee Expense, Supplies and Services, and Debt Service. Funding of theOperating Budget includes property taxes, shared state and federal revenues, fees, fines,licenses, permits, user charges and cash balances.

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Capital BudgetThe Capital Budget represents major "permanent" capital improvement projects requiring thenonrecurring expenditures of public funds for the acquisition of property or easement,construction, renovation or replacement of a physical asset of the City and any studies,engineering or surveys which are an integral part thereof. The Capital Budget is multi-year inscope, is updated annually and includes project-funding information. The first year of the CapitalBudget (or Capital Improvement Program) is included with the Operating Budget for the sameyear to arrive at a total or gross budget amount. Capital budget financing comes primarily frombond proceeds, state and federal grants, Road Use Tax funds, Dubuque Racing Association profitdistribution, and utility depreciation funds.

Expenditure CategoryExpenditure category or classification is the basis for classifying and codifying costs. Categoriesof expense include: (a) Employee Expense; (b) Supplies and Services; (c) Capital Outlay(Machinery and Equipment); (d) Debt Service; and (e) Capital Improvements. Categories ofexpense consist of various expense accounts. For example, Employee Expense is divided intoexpense accounts such as full-time, part-time & seasonal employees, overtime pay, holiday pay,social security expense and health insurance. Supplies and Services include accounts such aspostage, telephone expense, office supplies, dues and memberships, utility expense - electricity,motor vehicle expense - fuel, library books, and architectural services.

Revenue CategoryRevenue category or classification is a basis for classifying and codifying revenue. There are eightmajor categories or revenue, each divided into specific revenue items.

The eight major categories of revenue are as follows:

1. Taxes2. Licenses and permits3. Use of Money and Property4. Intergovernmental Revenue5. Charges for services6. Special Assessments7. Miscellaneous Revenue8. Other Financing Sources

An example of the specific revenue items would include the following items in the licenses andpermits revenue category: business licenses, cigarette licenses, beer permits, building permits,plumbing permits, heating permits, etc.

Alternative Budget LevelsThe Dubuque budget system utilizes a variation of the zero-based budget (ZBB) approach utilizing.three alternative funding or budget levels: Maintenance Budget Level, Base Budget Level andImprovement Level.

Each alternative funding level includes specific objectives to be accomplished (service levels to beoffered) and associated costs. The budget decision becomes one of selecting alternatives, whichmaximize the achievements of City objectives according to established priorities within the contextof limited resources and City Council policy.

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BUDGET GLOSSARY

Accounting System: Records and procedureswhich are used to record, classify, and reportinformation on the financial status andoperations of an entity.

Accrual Basis of Accounting: A basis ofaccounting in which transactions are recognizedat the time they are incurred, as opposed towhen cash is received or spent.

Activity: A specific type of work or group oftasks performed by one or more organized unitsof the government. An example would be StreetMaintenance.

Alternatives: This term means other possibleactivities or uses of funding besides thosealready decided upon or being considered. Italso suggests the comparison between two ormore possible approaches toward fulfilling thesame purpose, goal or objective.

Appropriation: A legal authorization to incurobligations and to make expenditures forspecific purposes.

Assessed Valuation: A value established forreal property for use as a basis for levyingproperty taxes.

Assets: Resources owned or held by the Citywhich has a monetary value.

Balanced Budget: Occurs when plannedexpenditures equal anticipated revenues.

Bond Funds: Resources derived from issuanceof bonds for specific purposes and relatedFederal project grants used to finance capitalexpenditures.

Bond Rating: A rating (made by an establishedbond rating company) from a schedule of gradesindicating the probability of timely repayment ofprincipal and interest on bonds issued. City ofDubuque has an Aa2 rating from Moody'sInvestor Services.

Bond: A long-term promise to pay a sum ofmoney (the face amount of the bond) on aspecific date(s) (the bond maturity date) at aspecified interest rate.

Bonding Capacity - Debt Capacity: The Statelimit for general obligation debt is 5% ofassessed valuation.

Budget: A plan of financial operation andestimated expenditures for a specific period oftime, and the monies to be used to finance theexpenditures. The City of Dubuque OperatingBudget is a plan for the period form July 1through June 30.

Budget Calendar: The schedule of key dates ormilestones, which the City follows in thepreparation and adoption of the budget.

Budget Document (Program and FinancialPlan): The official written statement prepared bythe City staff reflecting the decisions made bythe Council in their budget deliberations.

Capital: Purchases of building, improvementsother than buildings, machinery, and equipmentwith a value over $500 and a useful life inexcess of one year.

Capital Improvement Program (CIP): A longrange plan for providing the capital outlaysnecessary to insure that adequate services areprovided to the residents of the City. The planincludes improvements to, or the acquisition of,structural improvements and major equipmentpurchases.

Capital Improvement Projects: The specificprojects that make up the Capital ImprovementsProgram. The projects involve the construction,purchase, or renovation of city facilities orproperty. They are generally nonrecurring majorimprovements to the City's physical plant, whichnecessitate long-term financing and arepermanent in nature.

Capital Outlay: Expenditures for fixed assets,such as equipment, remodeling, minor buildingimprovements, and vehicles, that are fundedfrom the operating budget. Since long-termfinancing is not necessary and expenditures ofthis type are of such recurring character, theseitems are not part of the Capital ImprovementProgram.

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BUDGET GLOSSARY

Capital Projects Funds: These funds accountfor the financial resources to be used for theacquisition and/or construction of major facilities(usually over $25,000), other than thosefinanced by proprietary funds. Each year theCity appropriates money for the work to becompleted that fiscal year; fund balances aredesignated for the completion of the projectsover a period of years. Examples are firestations, streets, water and sewer lines, etc.These funds use the modified accrual basis ofaccounting. Revenues are recognized in CapitalProjects Funds when they become measurableand available to finance expenditures for thecurrent period (such as when bonds are sold).Expenditures are recognized when the relatedliability is incurred.

Cash: For purposes of our financialmanagement system, cash refers to money,revenue, or fund balances available in the Citytreasury for financing an activity or project.

Cash Basis of Accounting: The basis ofaccounting under which revenues are recordedwhen received in cash and expenditures arerecorded when paid.

Commodities: Items or supplies needed forroutine maintenance and operations. Theyinclude cleaning, maintenance and officesupplies, repair materials, minor equipment, andtools.

Contingency Funds: A reserve of monies setaside within the General Fund for emergency orunexpected expenditures. This is also called theEmergency Reserve.

Debt Service: The fund which accounts for thepayment of interest and principal on all generalobligation debt other than that payable fromspecial assessments and revenue debt issuedfor a governmental enterprise.

Department: A major administrativeorganizational unit of the City which indicatesoverall management responsibility of one ormore activities.

Direct Revenues: Revenues earned by aspecific General Fund division in the course ofperforming their assigned duties.

Division: A major administrative organizationalunit of the City which indicates overallmanagement responsibility of one or moreactivities.

Encumbrances: Obligations in the form ofpurchase orders, contracts or salarycommitments that are chargeable to anappropriation and for which a part of theappropriation is reserved by an accountingentry.

Enterprise Fund: Those funds established tofinance and account for acquisition, operationand maintenance of governmental operationswhich are predominantly self-supporting by usercharges. Such operations must be run in amanner similar to private business. Examplesare the Water Utility Operation and Solid WasteCollection.

Expenditures: Funds spent in accordance withbudgeted appropriations on goods and servicesobtained.

Fiscal Year (FY): The 12-month period towhich the operating budget applies, and theperiod of time at the end of which thegovernment determines it financial condition. Forthe City of Dubuque, this is July 1 through June30.

Fixed Assets: Assets of a long-term character,which are intended to be held or used, such asland, buildings, machinery, furniture and otherequipment..

Full-Time Equivalent (F.T.E.): A measure ofauthorized personnel calculated by equating2,080 hours of work per year with the F.T.E. ofone position.

Fund: An accounting term referring to a group ofaccounts recording all financial resourcestogether with correspondence liabilities, whichhas a distinct balance and is used to segregatespecific activities and functions from those ofother groups of accounts.

Fund Balance: The balance that remains in afund on a given date after all expenditures havebeen made. This balance shows the fund equity.

GAAP: (Generally Accepted AccountingPrinciples) Accounting principles that arecommonly used in preparing financialstatements and generally accepted by thereaders of those statements.

GASB: (Government Accounting StandardsBoard) They are the authoritative source ofGAAP for state and local government.

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BUDGET GLOSSARY

General Fund: The fund used to account for allfinancial resources and liabilities that are notrequired to be accounted for in another fund.

General Obligation Bonds: Bonds backed bythe full faith and credit of the issuinggovernment. Repayment of these bonds isbased on the government's ability to tax itsresidents for such purposes.

General Revenues: Revenues deposited in theGeneral Fund and shared by the General Funddivisions.

Goal: A desirable end, condition,accomplishment and/or development, theattainment of which may never be fully realized,towards which organizational effort is expendedaccording to assigned responsibilities, availableresources and prepared plans. Goals areattained by means of objectives. Goals arebroadly stated and useful in evaluating resourceallocation decisions. For example, the Goal forthe Park Areas and Maintenance Activity of thePark Division of Leisure Services Department isto develop and maintain safe, clean, functionaland attractive park and recreational facilities tomeet the passive and active leisure time needsfor all citizens and visitors.

Improvement Package: One or more objectivesof an activity, which represents a standalonealternative or decision. For example, the BaseLevel Increment of a particular activity may havetwelve objectives. Some of these objectives maybe interrelated and the twelve objectives mayrepresent only four choices or stand aloneimprovement packages. You may have oneimprovement package with one objective, twoimprovement packages with four objectives eachand one improvement package with threeobjectives. The important thing is that theimprovement package includes one or morestand alone objectives and is not dependentupon the approval of any other improvementpackage.

Interfund Transfers: A transfer from a fundreceiving the revenue, to a fund through whichthe authorized expenditure is to be made. Anexample would be a transfer of revenue from theRoad Use Tax Fund to the Street ConstructionFund.

Internal Services: Goods or services providedby one department to others within the samegovernment or to other governments, on a userfee basis, with full costs to be recovered. An

example of this would be the City's GarageService.

Levy: The amount of taxes, assessments orservice charges imposed by a government. Themaximum General Fund property tax levyallowed in Iowa is $8.10 per $1,000 of assessedvaluation. Other levies may be imposed inaddition to this.

Liabilities: Debts or other legal obligationsarising out of transactions in the past, whichmust be liquidated, renewed, or refunded atsome future date. This term does not includeencumbrances.

Local Option Sales Tax: A tax approved by amajority of the City's registered voters, whichcollects revenue according to a percentage ofthe value of goods and services delivered withinthe corporate limits. In Dubuque, the local optionsales tax applies to those goods and services towhich the State of Iowa sales tax applies.

Modified Accrual Accounting: The accrualbasis of accounting modified to thegovernmental fund type spending measurementfocus. Under it, revenues are recognized whenthey become both "measurable" and "availableto finance expenditures of the current period."Expenditures are recognized when the relatedfund liability is incurred except for: (1) prepaidinsurance and similar items; (2) accumulatedunpaid vacation, sick pay, and other employeebenefit amounts which need not be recognizedin the current period, but for which larger-thannormal accumulations must be disclosed in thenotes to the financial statements; and (3)principal and interest on long-term debt whichare generally recognized when due.

Objective: A statement of results to beaccomplished during the fiscal year in support ofthe broader goal. Objectives are major stepstowards accomplishing established goals. AnObjective should state the result to be achievedor accomplished, the timeframe, the cost andthe action step.

Operating Budget: The City's financial plan thatoutlines proposed expenditures for the comingfiscal year and estimates the revenues which willbe used to finance them.

Operating Expenses: Those expenses from afund which are directly related to accomplishingthe fund's primary functions. Payroll would beone example of an operating expense.

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BUDGET GLOSSARY

Operating Revenues: Funds that thegovernment receives as income to pay forongoing operations. It includes such items astaxes, fees from specific services, interestearnings, and grant revenues. Operatingrevenues are used to pay for day-to-dayservices.

Other Post-Employment Benefits (OPEB): Alltypes of post-employment benefits not offeredas an integral part of a pension plan, as well asall forms of post-employment health care.

Performance Measures: Numbers that transmitsome information about the quality or quantity ofservices provided by the City government. Theprimary reasons for attempting to measureperformance are to (1) Provide information formaking better decisions; (2) Report on progressmade toward established objectives; (3) Improveperformance, suggest improvements andchange priorities; and (4) Serve as an earlywarning device by indicating problem areaswhen they first begin to develop.

Personal Services: A General Fundexpenditure category that includes all wagesand benefits paid to employees.

Post-Employment Benefits: Payments madedirectly to former employees or theirbeneficiaries, or to third parties on their behalfas compensation for services rendered whilethey were still active employees.

Program: A grouping of related work tasks oractivities into a large organizational unit. Anexample of a program is the Public SafetyProgram.

Property Taxes: Taxes paid by those owningproperty in the City.

Refunding: The issuance of long term debt inexchange for, or to provide funds for, theretirement of long-term debt alreadyoutstanding. Refunding is essentially the"refinancing" of long-term debt.

Reserves: Amounts used to hold certainportions of a fund or types of assets asunappropriated for expenditures, or as legallyset aside for a specific purpose.

Revenue: Funds that the government receivesas income. It includes such items as taxpayments, fees from specific services, receipts

from other governments, fines, forfeitures,shared revenues, and interest income.

Revenue Bonds: Bonds which are repaid inboth principal and interest from the earnings ofan enterprise fund operation. Storm Water UtilityRevenue Bonds would be one example.

Risk Management: The identification andcontrol of risk and liabilities incurred by a localgovernment to conserve resources fromaccidental loss.

Rollback: The State of Iowa annually adjuststhe rollback percentage which is the percentageof the residential assessed valuation which istaxable.

Services and Charges: A category ofexpenditures used for the purchase of servicesprovided by individuals, businesses or agenciesthat are not in the direct employ of the City.

Special Assessment: A levy against a propertyto pay for all or part of the cost of animprovement benefiting that property.

Special Revenue Funds: Special revenuefunds are used to account to the proceeds ofspecific revenue sources tha~ are legallyrestricted to expenditures for particularpurposes.

Subsidy: Financial aid given to a governmentalunit by another governmental unit.

Tax Rate: The amount of tax stated in terms ofa unit of the tax base, for example, dollars per$1,000 of assessed valuation.

Tort Liability: A tort is a wrong against anindividual or property that is neither a crime nora violation of contract. A court could find the Cityliable or responsible when a tort occurs on Cityproperty, as a result of the actions of a Cityemployee, or the function of a City operatedactivity. The City levies a special tax to purchasetort liability and to cover the cost of tort damagesfor which the City is found responsible.

Transfers: Financial transactions that occurbetween City funds.

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BUDGET GLOSSARY

Trust and Agency Funds: Funds used toaccount for assets held by the government in atrustee capacity, for individuals or other groupsassociated with the government. Agency moniesor assets are held by a government. Agencymonies or assets are held by a governmentacting as an agent acting as an agent for others,Le. Landfill.

User Charges: The payment of a fee for directreceipt of a public service by the party benefitingfrom the service.

Valuation: The official value established forvarious properties within set State guidelines, fortaxation purposes. The assessed valuation ofproperty is that portion of the property's valueupon which taxes are levied.

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POLICY GUIDELINES

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Masterpiece Ol'ltlleMississippi

~rHECITY OF

DUB E

TO:

FROM:

December 12, 2007

The Honorable Mayor and City Council Members

Michael C. Van Milligen, City Manager

SUBJECT: Budget and Fiscal Policy Guidelines for Fiscal Year 2009

Budget Director Jennifer Larson is recommending adoption of the Fiscal Year 2009Budget Policy Guidelines. The guidelines reflect City Council direction given as part ofthe August 28 and 29, 2007, goal setting sessions.

The budget guidelines are developed and adopted by City Council early in thebudgeting process in order to provide targets or parameters within which the budgetrecommendation will be formulated. The final budget presented by the City Managermay not meet all of these targets due to changing conditions and updated informationduring budget preparation. To the extent the recommended budget varies from theguidelines, an explanation will be provided in the printed budget document.

Some highlights of the document are:

>- With the opening of the renovated Diamond Jo Casino, based on a consultant'sstudy commissioned by the Dubuque Racing Association, there will be adecrease of $5.5 million in operating revenues for the City over the next fiveyears, and a decrease of $15.9 million in the capital improvement budget overthe next five years.

>- There are many high priority capital improvement projects, which need to beconstructed during the FY 2009-2013 period. Many of these projects will bepossible without borrowing (Le., selling bonds) to help finance them. However,debt will be required on 4 major capital projects, that being the LibraryRenovation, Drainage Basin Master Plan, Sanitary Sewer Fund, and Water Fund.Alternative sources of funds should always be evaluated (Le. State RevolvingLoan Funds) to maintain the lowest debt service costs. All requested projects willnot be recommended for funding.

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? When the Stormwater User Fund was created in FY 2004, it was intended thatthis fund would be funded from a number of sources, which included the existing.level of General, Sales Tax, and DRA Distribution funds, as well as stormwateruser fees. A number of factors have impacted the need to have the stormwaterutility fund exist as a self-supporting enterprise fund, including the projecteddecrease of DRA funding, lack of State and Federal Grants, and an increase inthe original costs to implement the Bee Branch Drainage Master Plan. FY 2009will be the first fiscal year that the Stormwater User Fund is fully funded bystormwater use fees. The General Fund will continue to provide funding for thestormwater fee subsidies which provide a 50% subsidy for the stormwater feecharged to property tax exempt properties, low-to-moderate income residents,and residential farms.

? FY 2009 reflects the first year that payment in lieu of taxes is charged to theWater and Water Pollution Control funds for Police and Fire Protection. In FY2009, the Water Pollution Control fund is charged 0.43% of building value andthe Water fund is charged 0.62% of building value for payment in lieu of taxes forPolice and Fire Protection. This revenue is reflected in the General Fund and isused for general property tax relief.

? The Policy Guidelines include a property tax guideline that provides a 4 percentincrease to the "City" share of property taxes for the average homeownerassuming the Homestead Property Tax Credit is fully funded by the State ofIowa.

>- FY 2009 reflects a 12.030/0 increase in residential assessed value for the averagehomeowner due to a voluntary revaluation (which is a local substitute for a stateequalization order). This results in increased taxable valuation for the averagehomeowner which increases the City's tax base and allows the City to collect thesame amount of property tax revenue at a lower tax rate. The property tax ratewill decline from 10.3169 in FY 08 to 10.0895 in FY 09. This guideline proposesdropping the property tax rate so that the cost to the average homeowner for theCity portion of their property tax payment increases only 4% and not by the12.03% increase in assessed valuation.

? In addition, the "City" share of commercial property taxes will decrease 2.47percent and industrial property tax will decrease 2.2 percent. This is the result ofthe increase of 12.03 percent in residential assessed values due to the voluntaryrevaluation with no change to assessed values for commercial or industrialproperty. In the effort to keep the increase of property tax paid by the averagehomeowner low, it is necessary to reduce the City's property tax rate whichresults in the reduction of property taxes paid by commercial and industrialtaxpayers, who are not impacted by the equalization order.

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>- The property tax rate will decline 2.2 percent from $10.3169 per thousand dollarsof assessed valuation in Fiscal Year 2008 to $10.0895 per thousand dollars ofassessed valuation in Fiscal Year 2009.

>- The property tax asking will increase 3.2 percent from Fiscal Year 2008.

The following table summarizes the impact of the Policy Guidelines:

FY 2009Impact to Average Homeowner +4.000/0Impact to Commercial - 2.47%Impact to Industrial -2.200/0FY 2009 Tax Rate 10.0895/-2.20%

FY 2009 Property Tax Asking $18,765,760 / +3.200~

Preliminary citizen participation opportunities will be available. There will be 5 CityCouncil Work Sessions prior to the adoption of the FY 2009 budget before the statemandated deadline of March 15, 2008.

I concur with the recommended Budget and Fiscal Policy Guidelines and respectfullyrequest Mayor and City Council adoption.

Michael C. Van Milligen

MCVM/jmlAttachmentcc: Barry Lindahl, City Attorney

Cindy Steinhauser, Assistant City ManagerJennifer Larson, Budget DirectorKen TeKippe, Finance Director

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BUDGET AND FISCAL POLICY GUIDELINESFOR FY 2009

OPERATING BUDGET GUIDELINES

The Policy Guidelines are developed and adopted. by City Council early in thebudgeting process in order to provide targets or parameters within which the budgetrecommendation will be formulated. The final budget presented by the City Managermay not meet all of these targets due to changing conditions and updated informationduring budget preparation. To the extent the recommended budget varies from theguidelines, an explanation will be provided in the printed budget document.

1. CITIZEN PARTICIPATION

Guideline

To encourage citizen participation in the budget process, City Council will hold atleast six work sessions in addition to the budget public hearing for the purpose ofreviewing the budget recommendations for each City department and requestingpublic input following each departmental review.

The budget will be prepared in such a way as to maximize its understanding bycitizens. A copy of the recommended budget documents will be made availablewith the City Clerk and in the government documents section at the CarnegieStout Public Library. The budget can be reviewed on the City's website at~~~~~~~~ and copies of the budget on CD will be available.

An opportunity will be provided for citizen input prior to formulation of the CityManager's recommended budget and again prior to final Council adoption, bothat City Council budget work sessions and at the required budget public hearing.

2. SERVICE OBJECTIVES, ALTERNATIVE FUNDING AND SERVICE LEVELS

Guideline

The budget will identify specific objectives to be accomplished during the budgetyear, July 1 through June 30, for each activity of the City government. Theobjectives serve as a commitment to the citizens from the City Council and Cityadministration and identify the level of service which the citizen can anticipate.

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FY 2009 Policy GuidelinesPage 2

3. TWO TYPES OF BUDGET DOCUMENTS TO BE PREPARED

Guideline

The recommended City operating budget for Fiscal Year 2009 will consist of aRecommended City Council Policy Budget that is a collection of information thathas been prepared for department hearings and a Citizens Guide to theRecommended FY 2009 Budget.

The Recommended City Council Policy Budget includes the following informationfor each department: Highlights of Prior Year's Accomplishments and FutureYear's Initiatives, a financial summary, a summary of improvement packagesrequested and recommended, significant line items, capital improvement projectsin the current year and those recommended over the next five years,organizational chart for larger departments, major goals, objectives andperformance measures for each cost center within that department, and line itemexpense and revenue financial summaries. The purpose of these documentsare to focus the attention of the City Council and the public on policy decisionsinvolving what services the City government will provide, who will pay for themand the implications of such decisions. They will emphasize objectives,accomplishments and associated costs for the budget being recommended bythe City Manager.

The Citizens Guide section of the Recommended FY 2009 Budget is acomposite of tables, financial summaries and explanations, operating and capitalbudget messages and the adopted City Council Budget Policy Guidelines.Through graphs, charts and tables it presents financial summaries, whichprovide an overview of. the total operating and capital budgets.

4. BALANCED BUDGET

Guideline

The City will adopt a balanced budget in which expenditures will not be allowedto exceed reasonable estimated resources. The City will pay for all currentexpenditures with current revenues.

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5. BALANCE BETWEEN SERVICES AND TAX BURDEN

Guideline

The budget should reflect a balance between services provided and the burdenof paying for those services. It is not possible or desirable for the City to provideall of the services requested by individual citizens. The City must consider theability of citizens to pay for services in setting service levels and priorities.

6. MAINTENANCE OF EXISTING SERVICES

Guideline

To the extent possible with the financial resources available, the City shouldattempt to maintain the existing level of services. Annually, however, eachservice should be tested against the following questions: (a) Is this service trulynecessary? (b) Should the City provide it? (c) What level of service should beprovided? (d) Is there a better, less costly way to provide it? (e) What is itspriority compared to other services? (f) What is the level of demand for theservice? (g) Should this service be supported by property tax, user fees, or acombination?

7. IMPROVED PRODUCTIVITY

Guideline

Efforts should continue to stretch the value of each tax dollar and the Cityservices that it buys through improved efficiency and effectiveness. Usinginnovative and imaginative approaches to old tasks, reducing duplication ofservice effort, creative application of new technologies and more effectiveorganizational arrangements are approaches to this challenge.

8. USE OF VOLUNTEERS

Discussion

Out of the respect for citizens that must pay taxes, the City must seek to expandresources by continuing to get citizens directly involved in supplementing servicedelivery capability. Citizens are encouraged to assume tasks previouslyperform.ed or provided by City government. This may require the City to changethe approach to service delivery, such as, providing organizational skills, training,coordinating staff, office space, meeting space, equipment, supplies andmaterials, but not directly providing the more expensive full-time staff. Activities

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where citizens can continue to take an active role include: Library, Recreation,Parks, Five Flags Center (through SMG, Inc., the private management companyhired by the City as of July 1, 2004), Transit, and Police.

Guideline

In the future, the maintenance of City services may well depend on volunteercitizen staffs. In FY 2009, efforts shall continue to identify and implement areasof City government where (a) volunteers can be utilized to supplement Cityemployees to maintain service levels (Le., Library, Recreation, Parks, Transit,Police) or (b) services can be "spun off' to non-government groups and sponsors(Le., YMCA/YWCA, United Way groups, Recreation Groups).

9. RESTRICTIONS ON INITIATING NEW SERVICE

Guideline

No new service will be considered except (a) when additional revenue oroffsetting reduction in expenditures is proposed or (b) when mandated by stateor federal law.

10. SALARY INCREASES OVER THE AMOUNT BUDGETED TO BE FINANCEDFROM BUDGET REDUCTIONS IN THE DEPARTMENT(S) OF THEBENEFITING EMPLOYEES

Discussion

The recommended budget will include salary amounts for all City employees.However, past experience shows that budgeted amounts are often exceeded byfact finder and/or arbitrator awards. Such "neutrals" do not take into account theoverall financial capabilities and needs of the community and the fact that thebudget is a carefully balanced and fragile thing. Such awards have causedbudgets to be overdrawn, needed budgeted expenditures to be deferred, workingbalances to be expended and, in general, have reduced the financial condition orhealth of the City government. To protect the financial integrity of the Citygovernment, it is recommended that the cost of any salary adjustment over theamount provided in the budget (that is, not financed in the budget) come fromreductions in the budget of the department(s) of the benefiting employees.

Guideline

Salary increases over the amount budgeted for salaries shall be financed fromoperating budget reductions in the department(s) of the benefiting employees.

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11. BALANCE BETWEEN CAPITAL AND OPERATING EXPENDITURES

Guideline

The provision of City services in the most economical and effective mannerrequires a balance between capital (with particular emphasis upon replacementof equipment and capital projects involving maintenance and reconstruction) andoperating expenditures. This balance should be reflected in the budget eachyear.

12. USER CHARGES

Discussion

User charges or fees represent a significant portion of the income generated tosupport the operating budget. It is the policy that user charges or fees beestablished when possible so those who benefit from a service or activity alsohelp pay for it. This is easy in some cases and municipal utility funds have beenestablished for certain activities, which are intended to be self-supporting.Examples of utility funds include Water User Fund, Sewer User Fund,Stormwater User Fund, Refuse Collection Fund, and Parking Fund. In othercases, a user charge is made after the Council determines to what extent anactivity is to be self-supporting. Examples of this arrangement are fees forswimming, golf and recreation programs and certain inspection programs.

When the Stormwater User Fund was created in FY 2004, it was intended thatthis fund would be funded from a number of sources, which included the existinglevel of General, Sales Tax, and ORA Distribution funds, as well as stormwateruser fees. A number of factors have impacted the need to have the stormwaterutility fund exist as a self-supporting enterprise fund, including the projecteddecrease of ORA funding, lack of State and Federal Grants, and an increase inthe original costs to implement the Bee Branch Drainage MasterPlan. FY 2009will be the first fiscal year that the Stormwater User Fund is fully funded bystormwater use fees. The General Fund will continue to provide funding for thestormwater fee subsidies which provide a 50% subsidy for the stormwater feecharged to property tax exempt properties, low-to-moderate income residents,and residential farms.

Guideline

User fees and charges should be established where possible so that those whoutilize or directly benefit from a service, activity or facility also help pay'for it.

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User fees and charges for each utility fund (Water User Fund, Sewer User Fund,Stormwater User Fund, Refuse Collection Fund, and Parking Fund) shall be setat a level that fully supports the total direct and indirect cost of the activity,including the cost of annual depreciation of capital assets and financing for futurecapital improvement projects.

In FY 2009, the Stormwater User Fund will be self-supporting. The schedule ofrate increases to make this guideline is proposed as follows:

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Current Rates $4.00 $4.25 $4.25 $5.00 $5.00

Proposed Rates $4.00 $5.00 $5.50 $6.35 $7.00

User fees and charges in the General Fund shall be established to cover not lessthan the following percentages of direct operating costs (excluding debt service):

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009ACTUAL ACTUAL ACTUAL BUDGETED RECOM'D

DEPARTMENT/DIVISION PERCENT PERCENT PERCENT PERCENT PERCENTLeisure Services DepartmentRecreation Division

Adult Athletics* 77.9 60.9 60.4** 61.6 59.7McAleece Concessions 146.9** 148.5 154.5Children's Activities 54.7 53.5 52.9 52.8 50.1Therapeutic Recreation 13.6 11.6 14.7 17.8 18.5Recreation Classes 38.8 40.9 35.8 29.8 26.8Swimming* 72.4 70.8 69.4 68.6 66.8Golf* Surplus to Golf Devel' Fund 111.2 107.6 103.5 99.9 100.6

Park Division 13.4 11.5 12.2 11.0 11.6Library Department excl' Gift Trusts 6.1 5.8 5.3 3.9 3.9Airport Department w/abated debt 82.2 85.3 81.7 73.0 81.6Building Services Division

Inspections 111.5 85.2 84.5 72.3 91.8Planning Services Department 18.5 18.1 16.0 13.8 13.5Health Services Department

Food/Environmental Insp. 54.4 57.6 53.0 51.9 63.5Animal Control*** 70.2 62.7 61.3 113.7 104.6

Housing Services DepartmentGeneral Housing Inspection 88.7 77.5 78.5 69.0 74.0Federal Building Maint. 91.4 98.8 100.0

* Includes an amount to help cover indirect costs (administration).** McAleece concessions moved to a separate activity in FY 2007.*** Humane Society contract moved to the Purchase of Service activity in FY 2008.

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13. OUTSIDE FUNDING

DiscussionThe purpose of this guideline is to establish the policy that the City shouldaggressively pursue outside funding to assist in financing its operating andcapital budgets. However, the long-term commitments required for such fundingmust be carefully evaluated before any agreements are made. Commitments toassume an ongoing increased level of service or level of funding once theoutside funding ends must be avoided.

Guideline

In order to minimize the property tax burden, the City of Dubuque will make everyeffort to obtain federal, state and private funding to assist in financing itsoperating and capital budgets. However, commitments to guarantee a level ofservice or level of funding after the outside funding ends shall be avoided.

14. GENERAL FUND OPERATING RESERVE OR WORKING BALANCE

Discussion

An operating reserve or working balance is an amount of cash, which must becarried into a fiscal year to pay operating costs until tax money, or otheranticipated revenue comes in. Without a working balance there would not besufficient cash in the fund to meet its obligations and money would have to beborrowed. Working balances are not available for funding a budget; they arerequired for cash flow (Le., to be able to pay bills before taxes are collected).

The rule of thumb the state recognizes for determining a reasonable amount fora working balance is (a) anticipated revenues for the first three months of thefiscal year less anticipated expenditures or (b) 5 percent of the total GeneralFund operating budget (excluding fringes and tort liability expense). However, indiscussions with Moody's Investor Service, a factor of 10 percent wasrecommended for "A" rated cities. This is due to the fact that a large portion ofrevenue sources are beyond the City's control and therefore uncertain. In thecase of Dubuque, 10% represents approximately $3,545,950.

GuidelineThe guideline of the City of Dubuque is to maintain a General Fund workingbalance or operating reserve of 10 percent of the total General Fund Operatingbudget requirements or approximately $3,545,950 for FY 2009.

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15. USE OF UNANTICIPATED, UN-OBLIGATED, NONRECURRING INCOME

Discussion

Sometimes income is received that was not anticipated and was not budgeted.Often this money is not recurring and reflects something, which happened on aone-time basis to generate the "windfall".

Nonrecurring income must not be spent for recurring expenses. To do socauses a funding shortfall the next budget year before even starting budgetpreparation. Nonrecurring expenditures would include capital improvements andequipment purchases.

GuidelineNonrecurring un-obligated income shall be spent only for nonrecurring expenses.Capital improvement projects and major equipment purchases tend to benonrecurring expenditures.

16. USE OF "UNENCUMBERED FUND BALANCES"

Discussion

Historically a budget is not spent 100% by the end of the year and a smallunencumbered balance remains on June 30th. In addition, income sometimesexceeds revenue estimates resulting in some unanticipated balances at the endof the year. These amounts of un-obligated, year-end balances are in turn"carried over" into the new fiscal year to help finance it.

The FY 2007-08 General Fund budget, which went into effect July 1, anticipateda "carryover balance" of $200,000 or approximately 2 percent of the GeneralFund. For multi-year budget planning purposes, these guidelines assume acarryover balance of $200,000 in FY 2009 through FY 2013.

Guideline

The available carryover General Fund balance to help finance the budget and toreduce the demand for increased taxation shall be anticipated not to exceed$200,.000 for FY 2008-09 and beyond through the budget planning period. Anyamount over that shall be programmed in the next budget cycle as part of thecapital improvement budgeting process.

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17. PROPERTY TAX DISCUSSION

Assumptions - Resources

a. Unencumbered funds or cash balances of $200,000 will be available in FY2009 and each succeeding year to support the operating budget.

b. Sales tax funds are set by resolution to be used 50 percent in the GeneralFund for property tax relief. Sales tax projections for FY 2009 are projectedto increase 3.0 percent over FY 2008 budgeted receipts, and then increaseat an annual rate of 2.7 percent per year.

c. Hotel/motel tax receipts are projected to increase 3 percent over FY 2008budget, and then increase at an annual rate of 3 percent per year.

d. State Transit operating assistance is anticipated to remain unchanged fromFY 2008 budget. Federal Transportation Administration (FTA) is anticipatedto increase 9% from FY 2008 budget.

e. Miscellaneous revenue, excluding state shared revenues, has beenestimated at 2 percent growth per year over budgeted FY 2008.

f. Gaming revenues generated have been estimated based on the impact ofthe Diamond Jo's anticipated expansion beginning FY 2009 (11/1/08), whichincludes a decrease to the DGP&C gaming market of 20.9 percent. Thiswould impact the City's five year capital program by a reduction of $13.5million in distribution payments and $2.4 million in lease payments for a totalreduction to the CIP of $15.·9 million. The reduction of the lease paymentover the next five years would impact the operating budget by $5.5 million.

In addition, the $.50 per patron tax received from the Diamond Jo isanticipated to increase 71 percent ($145,000) in FY 2009 and then 2.5percent in FY 2010 and beyond. The riverboat related tax on bets has alsobeen increased 71 percent ($178,481) in FY 2009 and then 2.5 percent inFY 2010 and beyond to reflect the shift in the market share to the DiamondJo.

g. Gaming revenues from taxes and the DRA lease (not distributions) changedfrom the FY 2008 split of 70%

/ 30% between operating and capital budgetsto 76%

/ 240/0 in FY 2009. The operating portion of the split now includes thedebt service required on the 2002 general obligation bonds for the America'sRiver Project that was previously considered as part of the capital portion ofthe ORA lease. Debt obligations are considered a continuing annual

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expense and are more accurately reflected as part of the operating portionof the DRA lease.

The Diamond Jo Patio lease ($25,000) and the Diamond Jo parkingprivileges ($475,000 beginning in FY 2009 in connection with the expansionof the Diamond Jo Casino) have not been included in the split with gamingrevenues from taxes and lease which is a change from the prior year. Thisrevenue is allocated to the operating budget.

h. The residential rollback factor will decrease from 45.560 percent to 44.080percent or a 1.48 percent reduction for FY 2009. The rollback has beenestimated to increase of 4% each year from Fiscal Years 2010 thru 2013and a 1O-year average for equalization orders was used for Fiscal Years2010 and beyond.

i. FY 2009 reflects a 12.030/0 increase in residential assessed value for theaverage homeowner due to a voluntary revaluation. This results in anincreased taxable valuation for the average homeowner which increases theCity's tax base and allows the City to collect the same amount of propertytax revenue at a lower tax rate. Assessed valuations were increased 2percent per year beyond FY 2009.

j. Gas and electric franchise fees have been projected to increase 4 percentover FY07 actual collections based on three year's trend data. In FY 2010 thefranchise fee has been projected to increase from a 2°A> to a 3°A> fee due tothe City anticipating a positive outcome of the franchise fee litigation or alegislative change during FY 2009. Then the franchise fee increases at anannual rate of 2.5 percent per year from FY 2010 thru FY 2013. The City iscurrently undergoing a franchise fee study. These guidelines assume the 20/0franchise fee will continue in FY 2009 and increase to 3% in FY 2010.

k. For purposes of budget projections only, it is assumed that City propertytaxes will continue to increase at a rate necessary to meet additionalrequirements over resources beyond FY 2009, with the gaming revenue (fromtaxes and the DRA lease) split changing to 760/0 operating budget and 24%capital budget based on note g above.

I. FY 2009 reflects the first year that payment in lieu of taxes is charged to theWater and Water Pollution Control funds for Police and Fire ·Protection. In FY2009, the Water Pollution Control fund is charged 0.43% of building valueand the Water fund is charged 0.62% of building value for payment in lieu oftaxes for Police and Fire Protection. This revenue is reflected in the GeneralFund and is used for general property tax relief.

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FY 2009 Policy GuidelinesPage] 1

Assumptions - Requirements

a. A wage increase is reflected in the projections for FY 2009 of 3.35 percent.

b. The Municipal Fire and Police Retirement System of Iowa Board of Trusteeshas decreased the City contribution for Police and Fire retirement from 25.48percent to 18.75 percent (-22.7% or a decrease of $606,951 in GeneralFund). Also, the Iowa Public Employee Retirement System (IPERS)increased the City contribution from 6.05 percent to 6.35 percent (+9.62% oran increase of 60,143 in General Fund) and the employee contribution from3.9% to 4.10% for the second time since 1979. The IPERS rate isanticipated to increase 3 percent each succeeding year according to IPERS.

c. The City portion of the health insurance budgeted premium will decreasefrom $900 per contract to $715 per contract (based on 514 contracts). FY2009 represents the 4th year employees are contributing towards their healthinsurance premium. Estimates for FY 09-13 have been increased by 6.5percent per year.

d. General operating supplies and services are estimated to increase 5 percentover actual in FY 2007 or 2.5 percent over FY 2008 budget, depending onwhich year reflects expenditures more accurately. 2.5 percent increase isestimated in succeeding years.

e. Electrical energy expense is estimated to increase 8 percent over FY 2007actual expense, then 2.5 percent per year beyond.

f. Natural gas expense is estimated to increase 10 percent over FY 2007actual, then 2.5 percent per year beyond. There is no degree-dayadjustment this year.

g. The Convention and Visitors Bureau contract will continue at 50 percent ofactual hotel/motel tax receipts, less a $35,000 loan repayment.

h. Equipment costs for FY 2009 are estimated to increase 28.9 percent underFY 2008 budget, then 5 percent per year beyond.

i. Debt service is estimated based on no additional tax-supported unabatedGeneral Obligation bond sales in FY 2009 - 2013.

j. Unemployment expense in the General Fund has been increased from$50,000 to $52,356 for FY 2009 based on past years actual experience.

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k. Motor vehicle fuel, and low and high sulfur diesel fuel expense is estimatedto increase 6 percent over FY 2007 actual expense, then 2.5 percent peryear beyond.

I. Postage rates for FY 2009 are estimated to increase 13 percent over FY2007 actual expense and remain at that level per year beyond.

m. Vehicle maintenance expense for FY 2009 is estimated to increase 7percent over FY 2007 actual expense, then 2.5 percent per year beyond.

n. Insurance costs are estimated to change as follows: Workers Compensationis increasing 23.1 percent, General Liability is increasing 4.9 percent,Property insurance is increasing 7.1 percent, and Boiler and Machineryinsurance is increasing 8.2 percent.

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IMPACT ON AVERAGE RESIDENTIAL PROPERTY - EXAMPLE

ACTUAL - PAST HISTORYFY 1989FY 1990FY 1991FY 1992FY 1993FY 1994FY 1995FY 1996FY 1997FY 1998FY 1999FY 2000FY 2001FY 2002FY 2003FY 2004FY 2004FY 2005FY 2005FY 2006FY 2006FY 2007FY 2007FY 2008FY 2008

"City" Property Tax"City" Property Tax"City" Property Tax*"City" Property Tax"City" Property Tax*"City" Property Tax"City" Property Tax*"City" Property Tax"City" Property Tax*"City" Property Tax"City" Property Tax*"City" Property Tax"City" Property Tax"City" Property Tax"City" Property Tax*"City" Property TaxWith Homestead Adj."City" Property Tax*With Homestead Adj.*"City" Property TaX(1)With Homestead Adj. (1)

"City" Property Tax*(2)With Homestead Adj.*"City" Property TaxWith Homestead Adj. (3)

CITY TAXCALCULATION

$ 453.99$ 449.94$ 466.92$ 483.63$ 508.73$ 510.40$ 522.65$518.10$ 515.91$ 512.25$ 512.25$ 511.38$ 511.38$ 511.38$ 485.79$ 485.79$ 493.26$ 485.93$ 495.21$ 494.27$ 504.62$ 485.79$ 496.93$ 496.93$ 510.45

PERCENTCHANGE-11.400/0

- 0.89%+ 3.77%+ 3.58%+ 5.19%

+ 0.30%+ 2.430/0

- 0.87%- 0.420/0- 0.710/0- 0.00%- 0.170/0

0.00%0.00%

- 5.00%0.000/0

+ 1.540/0+ 0.03%+ 0.40%+ 1.72%+ 1.900/0- 1.72%- 1.52%

0.00%+ 2.72%

DOLLARCHANGE- $ 58.39- $ 4.04+$ 16.98+$16.71+$ 25.10+$ 1.51+$12.41- $ 4.54- $ 2.19- $ 3.66

$ 0.00- $ 0.87

$ 0.00$ 0.00

-$ 25.58$ 0.00

+$ 7.46+$ 0.14+$ 1.95+$ 8.34+$ 9.41-$ 8.48-$ 7.69$ 0.00

+$13.52

PROPOSEDFY 2009 "City" Property Tax*(4) $530.88Average FY 1989-FY 2009 with Homestead Adj.Average FY 1989-FY 2009 without Homestead Adj.

PROJECTION **FY 2010 "City" Property Tax $ 566.80FY 2011 "City" Property Tax* $ 622.96FY 2012 "City" Property Tax $ 677.42FY 2013 "City" Property Tax* $ 719.42* Denotes year of State-issued equalization orders.

+4.00%+ 0.19%- 0.01 %

+ 6.770/0+ 9.91 0/0+ 8.74%+ 6.20%

$ 20.43+$ 0.71-$ 0.24

+$ 35.92+$ 56.16+$ 54.46+$ 42.00

(1) The FY 2006 property tax calculation takes into account the 6.2°10 valuation increase for the averageresidential homeowner as determined by the reappraisal.

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FY 2009 Policy GuidelinesPage] 4

(2) Offsets the impact of the State reduced Homestead Property Tax Credit in FY 2005 & 2006.(3) The City adopted a budget in FY 2008 that provided no increase to the average homeowner. The Stateof Iowa under funded the Homestead Property Tax Credit costing the average homeowner an additional$13.52. The average homeowner then paid $510.45 to the City, instead of $496.97. This provided noadditional revenues to the City.

(4) Assumes State of Iowa funds 100% of Homestead Property Tax Credit in FY 2009 and beyond.

Homestead Property Tax Credit History

om::::=> State of Iowa Funded 100°;6 of the Homestead* 2002-2003 Property Tax Credit

om:::::» State of Iowa Funded 85% of the Homestead* 2003-2004 Property Tax Credit

DOC::::::> State of Iowa Funded 81 % of the Homestead* 2004-2005 Property Tax Credit

DOC::::::> State of Iowa Funded 78% of the Homestead* 2005-2006 Property Tax Credit



DOC::::::> Assumed Homestead will be 100°;6 Funded by* 2008-2009 the State of Iowa

The Homestead Property Tax Credit was established by the state legislature to reduce the amount ofproperty tax collected. The intent of the credit was to be a form of tax relief and provide an incentive forhome ownership. The State Homestead Property Tax Credit works by discounting the tax collected on thefirst $4,850 of a property's taxable value. This has no impact on what the City receives from property taxcollections, but provides tax relief for the average homeowner.

Beginning FY 2004, the State of Iowa did not fully fund the State Homestead Property Tax Credit resultingin the average homeowner paying. the unfunded portion. Again this has no impact on what the Cityreceives, however as a result has caused the average homeowner to pay more taxes. Since FY 2004, theCity has decreased the average homeowner's property taxes to offset the unfunded portion of thehomestead tax credit.

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In the FY 2009 budget, the City will not offset the prior year unfunded portion of the Homestead Tax Credit.FY 2009 reflects no increase in property taxes paid by the average homeowner, however if the Statecontinues to not fully fund the Homestead Property Tax Credit, this will increase the property taxes paid.This will not provide any additional revenues to the City, however.

IMPACT ON COMMERCIAL PROPERTY - EXAMPLE

CITY TAX PERCENT DOLLARACTUAL - PAST HISTORY CALCULATION CHANGE CHANGEFY 1989 "City" Property Tax $2,106.42 -15.43% -$ 384.19FY 1990 "City" Property Tax $2,086.50 - .950/0 -$ 19.92FY 1991 "City" Property Tax* $2,189.48 + 4.94% +$ 102.98FY 1992 "City" Property Tax $2,280.18 + 4.14% +$ 90.70FY 1993 "City" Property Tax* $2,231.05 -2.15% -$ 49.13FY 1994 "City" Property Tax $2,250.15 + 0.86% +$ 19.10FY 1995 "City" Property Tax* $2,439.60 + 8.42% +$ 189.45FY 1996 "City" Property Tax $2,439.60 + 0.00% +$ 0.00FY1997 "City" Property Tax* $2,659.36 + 9.01 % +$219.76FY 1998 "City" Property Tax $2,738.43 +2.97% +$ 79.07FY 1999 "City" Property Tax* $2,952.03 + 7.80% +$ 213.60FY 2000 "City" Property Tax $2,934.21 - 0.600/0 -$ 17.82FY 2001 "City" Property Tax $2,993.00 + 2.01 % +$ 58.86FY 2002 "City" Property Tax $2,910.25 -2.77% -$ 82.84FY 2003 "City" Property Tax* $3,186.27 + 9.480/0 +$ 276.03FY 2004 "City" Property Tax $3,278.41 + 2.89% +$ 92.15FY 2005 "City" Property Tax* $3,349.90 +2.180/0 +$ 71.48FY 2006 "City" Property Tax (1) $3,152.52 - 5.89% -$ 197.38FY 2007 "City" Property Tax* $3,538.03 +12.23% +$ 385.50FY 2008 "City" Property Tax $3,668.64 + 4.260/0 +$ 150.62

PROPOSEDFY 2009 "City" Property Tax $3,597.66 -2.47% -$ 90.98Average FY 1989-2009 + 1.950/0 +$ 52.72

PROJECTION **FY 2010 "City" Property Tax $3,504.19 - 2.600/0 -$ 93.47FY 2011 "City" Property Tax $3,385.26 - 3.39% -$118.92FY 2012 "City" Property Tax $3,465.02 + 2.36% +$ 79.76FY 2013 "City" Property Tax $3,417.97 - 1.360/0 -$ 47.05* Denotes year of State-issued equalization orders

(1) The FY 2006 property tax calculation takes into account.the 3% valuation decrease for commercialproperty as determined by the reappraisal.

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IMPACT ON INDUSTRIAL PROPERTY - EXAMPLE

CITY TAX PERCENT DOLLARACTUAL - PAST HISTORY CALCULATION CHANGE CHANGE

FY 1989 "City" Property Tax $5,900.35 -15.40% -$1,074.65FY 1990 "City" Property Tax $5,844.55 - .90% -$ 55.80FY 1991 "City" Property Tax $6,133.00 + 4.90% +$ 288.45FY 1992 "City" Property Tax $6,387.05 +4.10% +$ 254.05FY 1993 "City" Property Tax $6,249.45 - 2.20% -$ 137.60FY 1994 "City" Property Tax $6,302.95 + 0.90% +$ 53.50FY 1995 "City" Property Tax $5,891.05 - 6.50% -$ 411.90FY 1996 "City" Property Tax $5,891.05 + 0.00% +$ 0.00FY 1997 "City" Property Tax $5,690.75 - 3.40% -$ 200.30FY 1998 "City" Property Tax $5,700.56 + .17% +$ 9.81FY 1999 "City" Property Tax $5,536.70 - 2.87% -$ 163.86FY 2000 "City" Property Tax $5,358.00 - 3.23% -$ 178.70FY 2001 "City" Property Tax $5,533.00 + 3.28% +$ 175.55FY 2002 "City" Property Tax $5,380.42 - 2.77% -$ 153.13FY 2003 "City" Property Tax $5,106.00 - 5.10% -$ 274.40FY 2004 "City" Property Tax $5,136.50 + .60% +$ 30.50FY 2005 "City" Property Tax $5,036.00 - 1.96% -$ 100.50FY 2006 "City" Property TaX(1) $5,814.61 +15.46% +$ 778.61FY 2007 "City" Property Tax $5,983.21 + 2.900/0 +$ 168.60FY 2008 "City" Property Tax $6,184.95 + 3.37% +$ 201.74

PROPOSEDFY 2009 "City" Property Tax $6,048.66 -2.200/0 -$ 136.30Average FY 1989-FY 2009 - 0.52% -$ 44.11

PROJECTION**

FY 2010 "City" Property Tax $5,875.66 - 2.860/0 -$ 172.99FY 2011 "City" Property Tax $5,786.19 - 1.52°~ -$ 89.47FY 2012 "City" Property Tax $5,809.99 + 0.41% +$ 23.80FY 2013 "City" Property Tax $5,731.10 - 1.36% -$ 78.89

(1 )The FY 2006 property tax calculation takes into account the 19.90/0 valuation increase for industrialproperty as determined by the reappraisal.

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FY 2009 Policy GuidelinesPage) 7

History of Increases in Property Tax Askings

FiscalYear

FY 1989FY 1990FY 1991FY 1992FY 1993FY 1994FY 1995FY 1996FY 1997FY 1998FY 1999FY 2000FY 2001FY 2002FY 2003FY 2004FY 2005FY 2006FY 2007FY 2008FY 2009Estimate

"City" PropertyTax Askings

$10,918,759$10,895,321$11 ,553,468$12,249,056$12,846,296$13,300,756$13,715,850$14,076,320$14,418,735$14,837,670*$15,332,806*$15,285,754$15,574,467$15,686,579$15,771,203$16,171,540$16,372,735$16,192,215$17,179,994$18,184,037$18,765,760

0/0 Changein Tax

Askings

-12.0%- 0.2%

+ 6.0°k>+ 6.00/0+ 4.90/0+ 3.5%+ 3.1 ok>+ 2.6%+ 2.40/0+ 2.9%+ 3.3%- 0.3%+ 1.90/0

+ 0.70/0+ 0.50/0

+ 2.5%+ 1.2%- 1.10/0+ 6.1 %

+ 5.8%+3.2%

Sales Tax initiated

Present Impacton Homeowner**

-11.40/0- 0.9%+ 3.80/0+ 3.6%+ 5.0%

+ 0.3%+ 2.40/0

- 0.9%- 0.40/0- 0.70/0

0.0%- 0.20/0

0.0%0.00/0

- 5.0%0.0%0.00/0

+ 1.70/0- 1.70/0

0.00/04.00/0

Average FY 1989-2009 + - 0.02%*Without TIF Accounting change. **Does not reflect State unfunded portion of Homestead Credit.

Impact on Tax Askings and Average Residential Property

To maintain the current level of service based on the previous assumptions wouldrequire the following property tax asking increases:

YearFY 2008FY 2009FY 2010FY 2011FY 2012FY 2013

"City" PropertyTax Askings (000)

$18,184$18,766$19,436$20,668$22,044$23,398

0/0 Increase

+ 3.20°k>+ 3.570/0+ 6.340/0+ 6.65%+6.14%

0/0 I $ Impact on Avg.Residential Property*

+4.000/0 / $ 20.43+6.77% / +$35.92+9.91 % /+$56.16

+8.74% / +$54.46+6.20% / +$42.00

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Guideline

The recommended guideline is no tax increase for the average residential propertyowner assuming the Homestead Property Tax Credit is fully funded, and the percent ofannual gaming revenues going into the operating budget at 76 percent.

Note: One percent increase in the tax rate will generate approximately $180,440.

CIP BUDGET GUIDELINES

18. INTEGRATION OF CAPITAL RESOURCES

Guideline

In order to obtain maximum utilization, coordination and impact of allcapital improvement resources available to the City, state' and federal,block and categorical capital grants and funds shall be integrated into acomprehensive five year Capital Improvement Program (CIP) for theCity of Dubuque.

19. INTEGRITY OF CIP PROCESSGuideline

The City should make all capital improvements in accordance with anadopted Capital Improvement Program (CIP). If conditions change andprojects are to be added and/or deleted from the CIP, the changesshall be made only after approval by the City Council.

20. RENOVATION AND MAINTENANCE

Guideline

Capital improvement expenditures should concentrate on renovating andmaintaining existing facilities to preserve prior community investment.

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21. NEW CAPITAL FACILITIES

Guideline

Construction of new or expanded facilities which would result in new orsubstantially increased operating costs will be considered only if: 1) theirnecessity has been clearly demonstrated; 2) their operating cost estimates andplans for providing those operating costs have been developed; 3) they can befinanced in the long term; and 4) they can be coordinated and supported withinthe entire system.

22. COOPERATIVE PROJECTS

Guideline

Increased efforts should be undertaken to enter into mutually beneficialcooperative capital improvement projects with the county, school district andprivate groups. Cost sharing to develop joint-use facilities and cost sharing toimprove roads and bridges are examples.

23. USE OF GENERAL OBLIGATION BONDS

Discussion

The Iowa Constitution limits the General Obligation debt of any city to 5 percentof the actual value of the taxable property within the city. The Iowa legislaturehas determined that the value for calculating the debt limit shall be the actualvalue of the taxable property prior to any "rollback" mandated by state statute.

The FY 2007-08 taxable value for calculating the debt limit is $2,976,480,060,which indicates a total General Obligation debt capacity of $148,824,003.Outstanding G.O. debt (including tax increment debt) on June 30, 2008 will be$76,149,916 (51.17 percent) leaving an available debt capacity of $72,674,087(48.83 percent). It should be noted that none of the City of Dubuque'soutstanding debt is paid with property taxes (except TIF), but is abated fromother revenues.

As we approach the preparation of the FY 2009-2013 Capital ImprovementProgram (CIP) the problem is not our capacity to borrow money but (a) how toidentify, limit and prioritize projects which justify the interest payments and (b)how to balance high priority projects against their impact on the property tax rate.

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Guideline

There are many high priority capital improvement projects, which need to beconstructed during the FY 2009-2013 period. Many of these projects will bepossible without borrowing the money (i.e., selling bonds) to help finance them.However, debt may be required on 4 major capital projects, that being the LibraryRenovation, Drainage Basin Master Plan, Sanitary Sewer Fund, and WaterFund. In determining whether a project should be financed in total or in part frombond funds the City Council must consider and balance: (a) the communityimpact of not doing the project (poor streets, deteriorated park buildings, sewerproblems, higher operating costs); (b) possible operating budget cuts to offsethigher debt service payments; (c) anticipated interest rate; and (d) the impact onthe tax rate and taxpayer of issuing the bonds. Alternative sources of fundsshould always be evaluated (i.e. State Revolving Loan Funds) to maintain thelowest debt service costs. All requested projects will not be recommended forfunding.

24. ROAD USE TAX FUND

Discussion

Actual Road Use Tax Fund receipts are as follows:

FY 1985 - $2,069,065FY 1986 - $2,207,467FY 1987 - $2,259,436FY 1988 - $2,379,592FY 1989 - $2,617,183FY 1990 - $3,037,587FY 1991 - $3,122,835FY 1992 - $3,119,087FY 1993 - $3,121 ,357FY 1994 - $3,343,678FY 1995 - $3,484,524FY 1996 - $3,841,921

FY 1997 - $3,977,528FY 1998 - $4,072,296FY 1999 - $4,415,192FY 2000 - $4,671,656FY 2001 - $4,628,072FY 2002 - $4,620,514FY 2003 - $4,696,399FY 2004 - $4,806,295FY 2005 - $4,798,667FY 2006 - $4,831,935FY 2007 - $4,809,990

The FY 2008 budget was based on receiving $4,741,789 in Road Use Tax funds.In FY 2008,90.6 percent of the Road Use Tax income is in the operating budget.

Guideline

It is preferable to shift Road Use Tax funds to the capital budget for streetmaintenance and repair to reduce the need to borrow funds for routine street

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maintenance and improvements. This shift cannot occur until such time as thereare increased revenues or reduced expense that would allow this shift without aproperty tax impact.

25. COMMERCIAL AND INDUSTRIAL DEVELOPMENT

Guideline

Current City, commercial and industrial development efforts should be continuedto (a) preserve current jobs and create new job opportunities and (b) enlarge anddiversify the economic base. Financing these efforts and programs shouldcontinue to be a high priority.

26. HOUSING

Guideline

In order to maintain an adequate supply of safe and decent housing, the Cityshould strive to preserve existing single family and rental housing and provideopportunities for development of new housing, particularly owner occupied,within the City's corporate limits for all citizens, particularly for people of low andmoderate income.

27. SALES TAX

Guideline

Thirty percent of projected sales tax receipts will be used for: (a) the reduction byat least 75 percent of street special assessments and (b) the maintenance andrepair of streets. Twenty percent will be used for: (a) the upkeep of City-ownedproperty such as sidewalks, steps, storm sewers, walls, curbs, traffic signals andsigns, bridges and buildings and facilities (e.g., Airport, Five Flags Center,Library, Law Enforcement Center, City Hall, fire stations, parks and swimmingpools); (b) Transit equipment such as buses; (c) riverfront and wetlanddevelopment; and (d) economic development projects.

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28. NET CASH PROCEEDS (SURPLUS DISTRIBUTION) FROM THE DUBUQUERACING ASSOCIATION

The contract with the Dubuque Racing Association calls for distribution at theend of its fiscal year, November 30th

, of 40 percent (this was 50 percent, butchanged with the new lease agreement on April 1, 2004) of its net cashoperating funds to the City of Dubuque. In mid-December, the City will receivepayment of proceeds to be distributed. These proceeds will then be allocated forcapital improvements, with the highest priority given to reducing the City's annualborrowing.

In addition, the Dubuque Racing Association provides the City with projections offuture distributions since gaming is a highly volatile industry the estimates arediscounted prior to including them in the City's Five Year CIP.

One hundred percent of the January 2009 projections of operating surplus havebeen anticipated as resources to support the Fiscal Year 2009 capitalimprovement projects. This level will be maintained for the Fiscal Year 2010surplus for the FY 2010 resource estimate and then reduced by 5 percent for theJanuary 2011 projected surplus for FY 2011, 10 percent for FY 2012, and 15percent for FY 2013 resources.

Guideline

In Fiscal Year 2009, the City does not anticipate distribution of a significantamount of net cash proceeds for use in the Capital Improvement Program.However, in Fiscal Years where there is anticipated distribution of a significantamount of net cash proceeds, these amounts will be budgeted in the Five YearCIP in the year they are received and will be used to reduce required GeneralObligation borrowing. The three out-years will be discounted by 5 percent, 10percent, and 15 percent respectively.

29. EMPHASIS ON INITIATIVES THAT REDUCE FUTURE OPERATING BUDGETEXPENSE

Guideline

Capital improvement expenditures that will reduce future maintenance andoperating expense will receive priority funding and these types of initiatives willbe encouraged in all departments and funding sources as a means ofmaximizing the use of available resources. This emphasis reflects fiscallyresponsible long range planning efforts.

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30. USE OF GAMING RELATED RECEIPTS

Guideline

The amount of total gaming receipts from taxes and rent committed annually insupport of the annual operating budget has historically been one-third of the totalgaming tax and lease revenues. It was felt that a fiscally sound policy was tocommit two thirds of the gaming revenues to the capital budget, therebyproviding a cushion for future years, when gaming revenues could fluctuate withthe local economy. Should gaming revenues begin to decline, the capital budgetprojects would be eliminated, deferred or funded from some other source if theywere a high priority.

The City has always tried to minimize dependence on gaming revenues in theoperating budget. This was maintained over years, while still meeting theproperty tax guideline of no increase for the average residential property.However, FY 2004 brought new financing challenges including double-digitinflation in key areas (health costs, liability and property insurance, and electricalcosts), a 20.5 percent increase in Police and Fire Pension costs, decreasingState revenues, and reduced sales tax projections. The FY 2004 guidelinereflected the impact of the changes and included a change to a 50/50 split ofgaming taxes and rents between the operating and capital budgets.

The FY 2005 guideline again reflected increasing financing challenges and thesplit was recommended to change from 50/50 to 75 percent operating and 25percent capital. This change reflects priority being given to maintaining currentservice levels in the operating budget and reduced resources in the capitalbudget.

On April 1, 2004, a new lease took effect with the Dubuque Racing Associationfor lease of the Dubuque Greyhound Park and Casino. This new lease wasnegotiated after the FY 2005 budget was approved and raised the leasepayment from ~% of coin-in to 10;6 of coin-in. This new lease and the expansionof gaming at Dubuque Greyhound Park and Casino, from 600 gaming positionsto 1,000 gaming positions, effective August 1, 2005, allows' the split betweencapital and operating expenses to be adjusted from 250/0 capital and 75%operating, to 37.28% capital and 62.720/0 operating in FY 2006. FY 2007changed to 700/0 capital and 30% operating, and FY 2008 remained the same.

FY 2009 reflects the actual split of 76% operating and 240/0 capital. Theoperating portion of the split now includes the debt service required on the 2002

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general obligation bonds for the America's River Project that was previouslyconsidered as part of the capital portion of the DRA lease. Debt obligations areconsidered a continuing annual expense and are more accurately reflected aspart of the operating portion of the DRA lease.

In FY 2007, the Diamond Jo announced their intentions of expanding in the fallof 2008 (assumed 11/1/08) to a land based barge casino facility and increasingto 1,100 slots. Maintaining the 24% operating / 76% capital split of gamingreceipts, this expansion creates a decrease to the DGP&C gaming market of20.9 percent. Based on the projected market share loss, the City is not expectedto receive a distribution of cash flows from the Dubuque Racing Association(DRA) in Fiscal Years 2009 through 2013. This would impact the City's five yearcapital program by a reduction of $13.5 million. In addition, there is the possibilitythat the budgeted distribution from the DRA in the current fiscal year is injeopardy, which would amount to an additional loss of $4.3 million. The DRA willdecide by January 2008 if there will be distributions to the City and Charities inFiscal years 2008 through 2013.

The reduction in the DRA's market share also impacts the City's lease paymentfrom the DRA. The current lease requires the DRA to pay the City 1 percent ofcoin in from slot machines and 1 percent of table drop from table games. It iscurrently estimated that the City will lose $7.9 million over the next five years inlease payments based on what was originally projected to be received comparedto the revised projections. Seventy-six percent of the lease payments is used forgeneral property relief and twenty-four percent is used to fund the City's five yearcapital improvement program. The reduction of the lease payment over the nextfive years would impact the operating budget by $5.5 million and the capitalimprovement budget by $2.4 million.

In addition, the $.50 per patron tax received from the Diamond Jo is anticipatedto increase 71 percent ($145,000) in FY·2009 and then 2.5 percent in FY 2010and beyond. The riverboat related tax on bets has also been increased 71percent ($178,481) in FY 2009 and then 2.5 percent in FY 2010 and beyond toreflect the shift in the market share to the Diamond Jo.

Citizen's Guide - City of Dubuque

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