The Open Expense application contains data about payments made by the City of Dubuque. Departments listed in this site are the department that actually made the payment. Budget information versus expenses and revenues can be found at Open Budget

The City of Dubuque maintains a "Capital Improvement Program" (CIP) budget and an "Operating" budget. The CIP budget represents the City of Dubuque’s five year physical development effort which the City must meet if it is to maintain its physical facilities such as streets, buildings and utilities along with meeting its service commitments and providing for its future development. The Operating budget provides funds for the city's day to day operations and services. Payments for items in both budgets will appear in the financial data presented on this site.

The data presented on this website will not include individual payroll transactions or payment detail which includes personally identifiable information. Confidential or sensitive data protected by the State of Iowa (e.g. Iowa Code Section 22.7 or other applicable Iowa Code section) or Federal laws (e.g. Heath Insurance Portability and Accountability Act - HIPPA and Social Security Number Protection Act) has been redacted. "NO SERVICE" will show as the Payment Category description for fields containing secure or private information.

When exploring individual payment detail on the Checkbook tab note that the "Total" check amount along with vendor name and expense category will appear in the greyed area with detail on the individual transactions that were paid on the check appearing under "Additional Details." The total amount of the check will appear on each page of detail.

Definition of Terms

Current Fiscal Year Revenues and expenditures for programs and services to be provided during the fiscal year from July 1, 2024 through June 30, 2025

Past Fiscal Year Revenues and expenditures for programs and services to be provided during the fiscal year from July 1, 2023 through June 30, 2024

Governmental Fund Types (Budgetary)

Governmental funds are those through which most governmental functions of the City are financed. The acquisition, use, and balances of the City's expendable financial resources and the related liabilities (other than those in proprietary funds) are accounted for through governmental funds. The measurement focus is upon determination of changes in financial position. The following are the City's governmental fund types:

• The General Fund is the principal operating fund of the City and accounts for all financial transactions not accounted for in other funds. The general operating expenditures, fixed charges, and capital improvement costs that are not paid through other funds are financed through 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 particular functions or activities of the City. The City's special revenue funds include such funds as Road Use Tax, Community Development, UDAG Repayments, Section 8 Housing, Lead Paint Grant, State Rental Rehab, Cable TV, Special Assessment, Expendable Library Gifts Trust, Tort Liability, Employee Benefits, and TIF funds.

• Debt Service Funds are used to account for the accumulation of resources for, and the payment 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 the revenue transferred in.

• Permanent Funds are used to account for resources that are legally restricted to the extent that only the earnings, and not principal, may be used for purposes that support the reporting of governmental programs. The City’s permanent funds include: Lyons Peony Trust and Library Gifts Trusts.

• Capital Improvement Funds are used to account for financial resources segregated for the acquisition or construction of major capital facilities. (Even if a capital project fund is used, not all capital acquisitions need be accounted for in the fund). For example, the routine purchases of capitalizable items (e.g., police vehicles, copy equipment) are typically budgeted and reported in the General Fund or other governmental fund.

Proprietary Fund Types (Budgetary)

The City also has proprietary fund types, which are different from governmental fund types in that their focus is on the determination of net income or loss. The revenue from these funds is assumed to be adequate to fund the operation of the funds. The City's proprietary funds are as follows:

• Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods and services to the general public on a continuing basis be financed or recovered primarily through use charges 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 provided by one department or agency to other departments or agencies of the City, or to other governmental units, on a cost reimbursement basis. The City’s Internal Service Funds include 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 Insurance Reserve 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 a trustee capacity. The City of Dubuque has no such funds.

• Private Purpose Trust Funds account for trust arrangements, including those for escheat property, where principal and income benefit individuals, private organizations, or other governments. The major use of private purpose funds is for escheat property. The City has no such funds.

• Agency Funds account for those assets held solely in a custodial capacity by the City as an agent for individuals, private organizations, other governmental units, and/or other funds. The City’s Agency Funds include the Cable Equipment Fund (monies received from Mediacom through the Cable Franchise Agreement for distribution), Dog Track Bond Depreciation (monies held for dog track infrastructure needs), and the Dubuque Metropolitan Area Solid Waste Agency General and DNR Planning. These funds are not budgeted.

Frequently Asked Questions

How often does the City process checks for vendors? Typically checks are processed once per week although holidays and end-of-year operations may vary this schedule.

When will payments appear on the Open Expense website? Once per week – typically each Friday by noon Central Time.

Who approves the purchases I’m viewing in the Open Expenses application? The Finance Department and the Budget Office share the administration of the approved budget and ensure that funds are being expended for the purposes approved and that all claims are supported by proper documentation. The Finance Department administers a decentralized purchase order system on a day to day basis making sure approval and limitations procedures are followed. A complete explanation of the City’s Purchasing Policy can be found at the following link City of Dubuque Purchasing Policy

How does the City ensure it is receiving competitive pricing for large purchases? Department managers and their designee are responsible for preparing specifications, soliciting bids, reviewing bids, seeking City Council approval (through City Manager) when necessary, and preparing purchase requisitions.

What is not included in information presented on the open expense website? The data presented on this website will not include individual payroll transactions. Additionally, confidential or sensitive data protected by State of Iowa (e.g. Iowa Code Section 22.7 or other applicable Iowa Code section) or Federal laws (e.g. Heath Insurance Portability and Accountability Act - HIPPA and Social security Number Protection Act) has been redacted.

How can I identify what funding source was used (General fund, enterprise fund, grant etc.)? The fund will be identified as a column of information presented on the website

If I have questions about anything that I have viewed on the webpage, who can I contact to receive more information? Please contact the City of Dubuque Finance Department at 563.589.4141 or email the Finance Department finance@cityofdubuque.org or select "Contact Us" at the citizen support center at the Citizen Support link