HomeMy WebLinkAboutFY2015 Adopted Budget and FY2014-FY2016 Financial PlanFY2015 ADOPTED BUDGET &FY2014-2016 FINANCIAL PLAN
CITY OF IOWA CITY
Cover photo taken on the Iowa Avenue bridge July 4, 2013 by Matt Wagner,
a Community Service Officer - Station Master in the Iowa City Police Department.
City of Iowa City
Adopted Budget for the
Fiscal Year Ending June 30, 2015 &
2014 - 2016 Financial Plan
Council:
CITY MANAGER ASSISTANT CITY MANAGER FINANCE DIRECTOR
Tom Markus Geoff Fruin Dennis Bockenstedt
BUDGET ANALYSTS
Deb Mansfield, Nickolas Schaul
FINANCE ADMIN ANALYST TO
SECRETARY THE CITY MANAGER
Cyndi Ambrose Simon Andrew
Terry Dickens
DISTRICT B
Michelle Payne
AT-LARGE
JIM THROGMORTON
DISTRICT C
Susan Mims,
Mayor Pro Tem
AT-LARGE
Matt Hayek,
Mayor
AT-LARGE
Rick Dobyns
DISTRICT A
Kingsley Botchway II
AT-LARGE
CITY OF IOWA CITY
Adopted Budget for the
Fiscal Year Ending June 30, 2015
and the
FY2014 – 2016 Financial Plan
TABLE OF CONTENTS PAGE
Introduction
City Manager Address…… .......................................................................................................... 11
Strategic Plan .............................................................................................................................. 28
Other Planning Processes ........................................................................................................... 30
Organizational Chart ................................................................................................................... 32
Department Summaries .............................................................................................................. 33
Budgetary Fund Structure............................................................................................................ 58
Department/Division by Fund ...................................................................................................... 59
Financial Summary
Preparation of the Financial Plan:
Basis of Accounting .............................................................................................................. 65
Schedule ............................................................................................................................... 66
Process to Amend ................................................................................................................. 67
Financial & Fiscal Policies ........................................................................................................... 70
All Funds:
Fund Balance Summary ....................................................................................................... 76
Revenue Summary by Fund ................................................................................................. 77
Revenue Summary by Type .................................................................................................. 78
Expenditure Summary by Fund ............................................................................................. 80
Expenditure Summary by Program Area .............................................................................. 81
Inter Fund Transfers ............................................................................................................. 83
Personnel Full-Time Equivalents Last Five Years ....................................................................... 86
General Fund Summary
General Fund Summary .............................................................................................................. 91
Assigned, Committed & Restricted Cash Balance ...................................................................... 100
General Fund Revenue ............................................................................................................... 101
General Fund Expenditures ......................................................................................................... 102
General Government
City Council .................................................................................................................................. 105
City Clerk ..................................................................................................................................... 107
City Attorney ................................................................................................................................ 111
City Manager ............................................................................................................................... 114
Communications Office ............................................................................................................... 118
Human Resources ....................................................................................................................... 120
Human Rights .............................................................................................................................. 123
Finance Department:
Finance Administration ......................................................................................................... 126
Disaster Assistance .............................................................................................................. 130
Tort Liability ........................................................................................................................... 131
Non-Operational Administration ............................................................................................ 131
Community Event Funding ................................................................................................... 132
Accounting ........................................................................................................................... 133
Purchasing ............................................................................................................................ 136
Revenue ................................................................................................................................ 140
Public Safety
Police Department:
Police Administration............................................................................................................. 145
Administrative Services ......................................................................................................... 148
Field Operations .................................................................................................................... 153
Fire Department
Fire Administration ................................................................................................................ 158
Emergency Operations ......................................................................................................... 162
Fire Prevention ...................................................................................................................... 166
Fire Training .......................................................................................................................... 170
Housing & Inspection Services:
HIS Administration ................................................................................................................ 174
Building Inspection ................................................................................................................ 176
Housing Inspection................................................................................................................ 180
Culture and Recreation
Parks & Recreation:
Parks & Recreation Administration ....................................................................................... 185
Recreation ............................................................................................................................. 190
Park Maintenance Administration ......................................................................................... 196
Park Maintenance Operations .............................................................................................. 201
Forestry ................................................................................................................................. 202
Central Business District (CBD) Maintenance ...................................................................... 202
Cemetery Operations ............................................................................................................ 203
Library:
Library Operations ................................................................................................................. 206
Library Foundation………………………………………………………………………... ............ 214
Senior Center:
Senior Center Operations ..................................................................................................... 216
New Horizons Band .............................................................................................................. 223
Senior Center Gift Fund ........................................................................................................ 223
Community and Economic Development
Planning and Community Development:
PCD Administration ............................................................................................................... 227
Community Development ..................................................................................................... 229
Economic Development ........................................................................................................ 233
Urban Planning .................................................................................................................... 237
Neighborhood Services ......................................................................................................... 241
Human Services ................................................................................................................... 245
Aid to Agencies ..................................................................................................................... 245
Donation Stations .................................................................................................................. 247
Public Works
Public Works Administration........................................................................................................ 251
Engineering.................................................................................................................................. 254
Transit Operations ....................................................................................................................... 258
Special Revenue Funds
Community Development Block Grant (CDBG) ......................................................................... 263
H.O.M.E. Program ....................................................................................................................... 269
Road Use Tax Fund (RUT) ........................................................................................................ 274
Road Use Tax Operations .................................................................................................... 277
Other Shared Revenues .............................................................................................................. 285
Energy Efficiency & Conservation Block Grant Fund .................................................................. 288
UniverCity Neighborhood Partnerships Fund .............................................................................. 291
Metropolitan Planning Organization of Johnson County (MPO) ................................................. 294
Employee Benefits Fund ............................................................................................................. 300
Peninsula Apartments Fund ........................................................................................................ 303
Tax Increment Financing (TIF) Districts ...................................................................................... 306
General Rehabilitation & Improvement Program (GRIP) ............................................................ 313
Downtown Self Supporting Municipal Improvement District (SSMID) ......................................... 316
Debt Service
Debt Service Fund Summary ...................................................................................................... 321
Debt Schedules ........................................................................................................................... 326
Enterprise Fund Activities
Transportation Services:
Parking Fund Summary ........................................................................................................ 345
Parking Operations ............................................................................................................... 348
Parking Debt Service ........................................................................................................... 355
Transit Fund Summary ......................................................................................................... 358
Transit Operations ................................................................................................................ 361
Wastewater Treatment:
Wastewater Fund Summary ................................................................................................. 368
Wastewater Treatment Operations ....................................................................................... 372
Wastewater Debt Service ..................................................................................................... 380
Water:
Water Fund Summary ........................................................................................................... 386
Water Operations .................................................................................................................. 389
Water Debt Service ............................................................................................................... 398
Refuse Collection:
Refuse Collection Fund Summary ........................................................................................ 404
Refuse Collection Operations ............................................................................................... 407
Landfill:
Landfill Fund Summary ......................................................................................................... 415
Landfill Operations ................................................................................................................ .419
Airport:
Airport Fund Summary .......................................................................................................... 425
Airport Operations ................................................................................................................. 428
Storm Water Management:
Storm Water Management Fund Summary .......................................................................... 432
Storm Water Management Operations ................................................................................. 435
Cable Television:
Cable Television Fund Summary .......................................................................................... 439
Cable Television Operations ................................................................................................. 442
Housing Authority:
Housing Authority Fund Summary ........................................................................................ 446
Housing Authority Operations ............................................................................................... 449
Capital Project Funds
Fund Summary............................................................................................................................. 457
Summary by Division ................................................................................................................... 459
Summary by Funding Source ....................................................................................................... 464
Project Summary by Name .......................................................................................................... 470
Unfunded Projects 2019 and Beyond .......................................................................................... 500
Internal Service Funds
Equipment:
Equipment Fund Summary ................................................................................................... 509
Equipment Operations .......................................................................................................... 512
Equipment Replacement Reserve ........................................................................................ 516
Risk Management:
Risk Management Fund Summary ....................................................................................... 517
Risk Management Operations: ............................................................................................. 519
Information Technology Services (ITS):
ITS Fund Summary ............................................................................................................... 522
ITS Operations ...................................................................................................................... 524
Central Services:
Central Services Fund Summary .......................................................................................... 530
Central Services Operations ................................................................................................. 532
Health Insurance Reserve ........................................................................................................... 536
Dental Insurance Reserve ........................................................................................................... 539
Statistics
General Information ..................................................................................................................... 545
U.S. Census Data ........................................................................................................................ 549
Property Tax Valuations .............................................................................................................. 550
Property Tax History .................................................................................................................... 554
Principal:
Taxpayers ............................................................................................................................. 555
Employers……… .................................................................................................................. 556
Wastewater Customers ........................................................................................................ 557
Water Customers .................................................................................................................. 558
Operating Indicators ...................................................................................................................... 559
Performance Measures
Police .................................................................................................................................... 560
Fire……… ............................................................................................................................. 564
Library ................................................................................................................................... 566
Senior Center ........................................................................................................................ 572
Transportation Services ........................................................................................................ 575
Economic Overview ..................................................................................................................... 577
Revenue Comparisons
Property Tax ......................................................................................................................... 584
Hotel/Motel Tax .................................................................................................................... 585
Utility Franchise Tax Rates ................................................................................................... 585
Local Option Sales Tax ......................................................................................................... 586
Business Type Revenue
Utility Rates ..................................................................................................................... 586
Appendix
State Forms ................................................................................................................................ 589
Budget Resolutions .................................................................................................................... 597
Glossary....................................................................................................................................... 600
F
2
INTRODUCTION
City Manager Address
Strategic Plan Y Other Planning Processes
Organi]ational Chart
Department Su mmaries 0 Budgetary Fund Structure
1 Department/Division by F und
5
To the Honorable Mayor and City Council Members,
It is my pleasure to submit to you Iowa City
s operating and capital budget for the 2014-15 fiscal
year. Although Iowa State Code requires formal adoption of an annual budget, a three-year
financial plan (fiscal years 2014-2016) and five-year capital improvement program (2014-2018)
are also included for planning purposes. The budget is one of the most important documents the
City prepares because it identifies the services to be provided and the mechanisms that finance
those services.
This budget aims to continue Iowa City
s tradition of providing a balanced budget utili]ing
conservative assumptions while strengthening core municipal services that our residents value.
Should unexpected expenditures or revenue shortfalls arise during the fiscal year, the budget
contains prudent contingency line items and reserve levels that can adequately support the
City¶s services. Any future modifications of this budget will be fully disclosed to the City Council
and the general public through formal City Council actions at public meetings, in accordance
with State of Iowa law.
In preparing this document, City staff aimed to accomplish four overriding financial goals. First,
the budget aims to prepare for declining revenue
associated with the State¶s 2013 property tax reform. An
initial estimate of the cumulative effect of these reforms
over ten years shows the potential for up to $50 million in
decreased revenue. Management of the tax reform
impact will require prudent decisions over the next
several years to put the City in the position to respond to
this sharp revenue decline without a significant reduction
in service levels or shifting the entirety of this burden to
residential property tax payers. By preparing for reform
before the full financial impacts are reali]ed, the City will
be able to shift resources and adjust operations
gradually, avoiding abrupt service disruptions or steep
tax rate increases once property tax reform is fully
implemented. This is critical to ensuring that the City has
the ability to maintain service levels and remains
economically competitive in the region. Second, the
budget attempts to establish conditions that will enhance
the community
s fiscal condition and ensure that it will
maintain its prestigious Moody
s Aaa bond rating. Third,
the budget strives to maintain a competitive tax and fee environment for economic development
purposes. Finally, we strive to achieve the Government Financial Officers Association (GFOA)
Distinguished Budget Award for the third consecutive year, as well as the GFOA Certificate of
Achievement for Excellence in Financial Reporting for the City¶s Comprehensive Annual
Financial Report, an award that the City has received for twenty-eight consecutive years.
Financial Goals
Prepare for property tax shortfall
resulting from 2013 legislative
changes while maintaining service
levels
Maintain the City¶s Moody¶s Aaa
bond rating for the 38th consecutive
year
Maintain a competitive tax and fee
environment for economic
development purposes
Continue to achieve the GFOA
Distinguished Budget Award and
Certificate of Achievement for
Excellence in Financial Reporting
11
At the same time, staff referred to the City Council's strategic plan priorities for additional
guidance in developing the budget document. Throughout the budget compilation process, staff
utilized the City Council’s strategic plan to help prioritize expenditure decisions. In addition, we
are working to make sure that Boards and Commissions are taking note of the organization’s
priorities and actively incorporating those into processes that involve the allocation of City
resources. From a day-to-day management standpoint, the strategic plan is filtering through the
organization, including in individual employee performance reviews. The 2014-15 strategic plan
process identified five Council priorities for the community. Along with these five priorities, two
overarching values of inclusivity and sustainability were articulated that are applicable to a wide
array of City activities and will guide and inform City initiatives presented throughout the budget.
The City of Iowa City 2014-2015 strategic plan goals are as follows:
Fostering a more Inclusive and Sustainable Iowa City through a commitment to:
• Healthy Neighborhoods
• A Strong Urban Core
• Strategic Economic Development Activities
• A Solid Financial Foundation
• Enhanced Communication and Marketing
The financial resources in this budget will allow the City to continue to pursue initiatives that
support these priorities and accomplish the Council’s long-term goals. For instance, to further
Council’s stated priority of enhancing the sustainability of City operations, the FY15 budget
establishes a revolving sustainable projects fund. This program will enable the City to pursue a
variety of projects improving energy efficiency, increasing the use of renewable energy, and
other opportunities as identified in the 2013 sustainability assessment. Similar resources are
provided for in this budget to make progress toward each of the Council’s strategic plan
priorities.
While there are certainly unfunded projects that could further the organization’s efforts toward
these goals, a fiscally responsible balance needs to be sought and is provided in this budget.
Approximately every four months, staff provides Council with a Strategic Plan Status Report that
details progress on each priority. A report summarizing the completed 2012-2013 strategic
planning process, significant accomplishments, and ongoing projects can be viewed online at
www.icgov.org/strategicplan. This will be updated with the first 2014-2015 status report in the
spring of 2014.
With these principles serving as a backdrop, staff has carefully crafted a budget that furthers the
organization's priorities, achieves the stated financial goals, and continues to improve the health
and competitive position of the community.
Community Outlook
Iowa City benefits from a strong local economy anchored by the presence of the University of
Iowa. The local economy consists of a diverse set of successful industries that together help
sustain one of the lowest unemployment rates in the nation. As an organization, the City has a
12
rich tradition of conservative economic policies that has created a strong financial foundation.
This foundation helped the community weather the recent economic recession and continues to
serve as a cornerstone for the community¶s future. In 2014, Moody¶s Investors Service noted
that Iowa City¶s, ³financial operations are expected to remain sound going forward given
management’s commitment to controlling expenditure growth and m aintaining healthy
reserves,´ and reaffirmed its highest quality bond rating (Aaa) for the community.
Despite the increasing health of the economy and strong financial position of the organi]ation,
the community needs to be cogni]ant of the trends, pressures and opportunities that are
shaping the community in various fashions. Iowa City is at a pivotal period in its history as it
faces numerous internal and external pressures that will influence the health and vibrancy of the
community. Over the last two decades, Iowa City has witnessed a rapid suburban growth in the
surrounding communities of Coralville and North Liberty. This trend, which is not unlike that
experienced in other metropolitan areas throughout the country, directly threatens the future
well-being of our community. It is imperative that the City carefully analy]e and address the
forces contributing to the suburbani]ation of our metropolitan area and implement strategies to
strengthen our community in a manner that attracts new investment in the residential and
commercial sectors.
In examining the forces behind the sprawling landscape of the larger Eastern Iowa region, there
are three predominant factors within our ability to influence.
First, is the economic competiveness of our local
government. Specifically, this point addresses Iowa City¶s
property tax rate, utility rates, and other cost of doing
business factors. The information table to the right shows
the property tax rate disparity between Iowa City and other
Eastern Iowa cities. The large difference plays a role in
private sector economic development decisions and Iowa
City needs to work to close that gap. However, the
increased rate also reflects enhanced level of services in
Iowa City (e.g. paid full-time fire department, Senior Center,
Animal Shelter, Airport, Human Rights Office, etc.), unique
State or federal mandates (e.g. increased public safety
pension contributions), and other factors such as a
significant number of University of Iowa affiliated tax-exempt properties within the jurisdiction.
Second, is our organi]ation¶s responsiveness to the changing demands of the business sector.
This includes the nimbleness of our development review process and our ability to modify
regulations in a manner that facilitates growth in the ever changing marketplace. Third, is to
ensure that capital investments are judiciously planned and that public incentives are
responsibly offered only when the resulting outcome has a justifiable rate of return, quantified
both financially and in terms of the City¶s strategic plan priorities.
Forces that are outside of our control also influence Iowa City¶s ability to compete with
neighboring jurisdictions. Lower costs of land and aggressive economic incentives from
neighboring jurisdictions are outside of our span of control yet have a great impact on the City¶s
FY 2013-14 Municipal
Property Tax Rates in
Eastern Iowa
North Liberty $11.03
Coralville $13.53
Cedar Rapids $15.22
Davenport $16.78
Iowa City $16.81
* Iowa City¶s proposed tax rate for FY
2014-15 is $16.71. At this time the tax
rates of other listed jurisdictions are not
yet certified.
13
economy. However, we need to be cognizant of those variables and leverage our unique assets
and character in ways that clearly illustrate value that cannot be matched in other communities.
Fiscal Year 2014-15 Budget Overview
In preparing this budget document, City staff accounted for the previously-mentioned financial
goals, strategic plan and the controllable factors that influence desired growth and development
in the region. By adhering to these principles, the staff has compiled a budget that balances
both the short-term needs and the long-term health and stability of the community.
The proposed City budget includes projected expenditures totaling $174,532,078. Of the total
operating budget, $52,313,602 is for the General Fund, $50,578,591 is directed to Capital
Projects and $45,669,826 is related to the operations of various enterprise or business funds.
A breakdown of the proposed budget by fund type is provided below.
It is important to look deeper into the types of expenditures that occur within each of these
funds. For that purpose the following chart displays the program of expenses across all funds.
The largest outlay is associated with capital projects, followed by expenses related to business
or enterprise funds such as water, sewer, parking and transit.
General Enterprise Special
Revenue Debt Service Capital Projects
Series1 $52,313,602 $45,669,826 $12,189,660 $13,780,399 $50,578,591
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
FY 2014-15 Expenditure Comparison by Fund Type
excludes transfers
14
Iowa City derives the majority of its revenues through property taxes and charges for services.
The following table and pie chart details Iowa City's revenue mix across all fund types. Of note
are decreases in Other City Taxes, which is due to the expiration of the local option sales tax,
and Other Financial Sources, which is primarily due to a decrease in debt sales. Changes in
Use of Money & Property and Charges for Services are primarily due to the reclassification of
some revenue types, rather than significant changes in overall revenue.
All Funds Revenue Comparison of FY2014 versus FY2015
FY2014
Adopted
FY2015
Adopted
Percent
Change
Property Taxes $ 50,307,189 $ 51,608,730 2.6%
Other City Taxes $ 5,461,284 $ 3,247,124 -37.5%
Licenses & Permits $ 2,193,586 $ 2,265,527 3.3%
Use of Money & Prop $ 6,953,361 $ 2,263,791 -67.4%
Intergovernmental $ 42,254,005 $ 40,984,912 -3.0%
Charges for Services $ 33,067,340 $ 39,115,542 18.3%
Miscellaneous $ 6,080,826 $ 6,522,542 7.3%
Other Financial Sources $ 20,623,015 $ 13,533,417 -34.4%
Total $ 166,940,606 $159,541,585 -4.4%
2.4%
1.5%
7.5%
0.5%
22.1%
3.4%
2.1%
4.5%
-0.7%
-5.0%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
FY2014-15 Expenditures by Category & Percent Change from Previous
Year Adopted Budget
excludes transfers
15
It is important to consider how the overall revenue and expenditure recommendations in this
budget will impact local households and businesses. Businesses will realize tax savings from
the outlined reduction in the property tax levy to $16.71. Just three years ago, Iowa City's rate
was $17.84, which means the fiscal year 2014-15 rate represents a 6.3% decrease over three
years. The amount of services provided, such as water, sewer and stormwater vary
considerably among businesses and therefore total financial impact numbers are not able to be
quantified for a 'typical' business. However, with the savings in property taxes, it is believed that
the majority of businesses in the Iowa City community will pay less in taxes and fees compared
to the previous year. Though in comparison to neighboring jurisdictions, Iowa City businesses
will still be paying higher rates.
On the residential side, it is easier to determine an overall financial impact to an average
household. The following bar chart illustrates the estimated financial impact to the average
household in Iowa City. Despite a lower property tax rate, it is estimated that a typical household
(assuming $100,000 assessed property value) will pay approximately $3.50 more per month, or
$42 per year, in taxes and fees for basic city services in fiscal year 2014-15. This is due to the
increase in the state rollback percentage, which makes a greater percentage of assessed
residential property value taxable, a 5% increase in the Water rate, and a $0.40 increase in the
Refuse Collection rate, which will be discussed below.
Property Taxes
32%
Other City Taxes
2%
Licenses & Permits
1%
Use of Money &
Prop
1%
Intergovernmental
26%
Charges for
Services
25%
Misc.
4% Other
Financial
Sources
9%
All Funds Revenue Sources
16
General Fund Highlights
The General Fund, which includes services such as police, fire, parks and recreation, and
general government, represents approximately 30% of the total budget. General Fund
operations are largely supported by property taxes, which constitute approximately 61% of the
total revenue in this fund. A complete breakdown of General Fund revenue sources can be
viewed in the following pie chart.
FY2010 FY2011 FY2012 FY2013 FY2014 FY2015
Property Taxes $814 $833 $866 $876 $888 $909
Stormwater $24.00 $24.00 $30.00 $36.00 $42.00 $42.00
Refuse $174.00 $186.00 $186.00 $186.00 $186.00 $191.00
Sewer - 800 cubic feet $432.96 $432.96 $432.96 $432.96 $432.96 $432.96
Water-- 800 cubic feet $328.08 $328.08 $328.08 $328.08 $328.08 $344.48
Percent of annual change 1.9%1.8%2.2%0.9%0.9%2.3%
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
9.0%
10.0%
$-
$500.00
$1,000.00
$1,500.00
$2,000.00
$2,500.00
Annual Financial Impact to the Average Household
Property Taxes
61%
Other City Taxes
5%
Licenses & Permits
3%
Use of Money &
Property
1%
Intergovernmental
7%
Charges for Fees &
Services
3%
Miscellaneous
10%
Other Financing
Sources
10%
FY2015 Revenues & Other Financing Sources
excludes transfers
17
For economic competitiveness reasons, reducing the property tax rate in recent years has been
a clear priority in assembling City budgets. The taxable valuation of property subject to all levies
in Iowa City increased 3.1% for FY 2014-15, primarily due to an increase in the State of Iowa
rollback percentage on residential properties. The rollback percentage defines how much of
residential assessed value becomes taxable in any given year. The following chart depicts the
change in taxable valuations over the last six years.
The budget reflects a reduction of $0.10 in the tax levy, which will bring Iowa City's rate to
$16.71. The reduction is being achieved through several internal strategies, as well as through
an increased rollback figure being applied by the State of Iowa. The internal strategies
employed to achieve a lower rate include the following:
• Debt restructuring and early bond retirement strategies pursued by the Finance
Department
• Favorable health insurance premium rates
• Pursuing equitable cost sharing arrangements from other taxing jurisdictions for
municipal services provided beyond Iowa City's borders
• Achieving operational efficiencies in our departments; this budget contains one new
engineering staff position, with a net reduction of 7.5 FTE across all departments
• Selected user fee increases that reduce property tax subsidies
FY2010 FY2011 FY2012 FY2013 FY2014 FY2015
Taxable valuations $2,515,989,363 $2,686,242,752 $2,774,415,800 $2,900,995,801 $2,975,085,246 $3,068,659,061
Percent of change 4.4%6.8%3.3%4.6%2.6%3.1%
$-
$500,000,000
$1,000,000,000
$1,500,000,000
$2,000,000,000
$2,500,000,000
$3,000,000,000
$3,500,000,000
Six Year Trend of Taxable Valuations
excludes applicable increment
18
The projected reduction in the property
tax rate follows similar actions taken by
the City Council in fiscal years 2013
and 2014. Combined, these efforts
have contributed to narrowing the gap
between Iowa City¶s rate and that of
neighboring municipalities and other
comparable jurisdictions in Iowa. The
projected property tax rate of $16.71 in
this budget reflects the lowest level it
has been since 2001-02. These efforts
not only produce real savings, but they
also send a positive message that Iowa City is committed to enhancing the local business
environment. The percentage of commercial properties¶ value that is taxable will also drop 5% in
FY2015, a result of 2013 state legislative changes, reflected in the chart above. 2013 State
legislation also enacted the Iowa Business Property Tax Credit program to lower property tax
burden on businesses savings from this program are not reflected in the chart above.
For residential property owners, the combination of the increased State rollback and the lower
property tax rate will mean that a property assessed at $100,000 will pay an estimated
additional $21 in City property taxes in the coming year. This is primarily the result of the
increased rollback percentage, which causes a larger portion of the assessed value to become
taxable.
The following chart is provided for a greater historical perspective on Iowa City¶s municipal tax
rate:
Below is a detailed breakdown of the City¶s property tax asking for fiscal year 2014-15
compared to the previous year:
FY 2012 FY 2013 FY 2014 FY 2015
City Property Taxes $8,921 $8,634 $8,403 $7,935
$7,400
$7,600
$7,800
$8,000
$8,200
$8,400
$8,600
$8,800
$9,000
Iowa City Property Taxes Paid on a
$500,000 Commercial Property
A p r o j e c t e d r e d u c t i o n o f $ 9 8 6
o v e r a f o u r y e a r p e r i o d
F Y 0 4 F Y 0 5 F Y 0 6 F Y 0 7 F Y 0 8 F Y 0 9 F Y 1 0 F Y 1 1 F Y 1 2 F Y 1 3 F Y 1 4 F Y 1 5
I o w a C i t y T a x R a t e1 7 . 5 9 6 1 7 . 3 1 4 1 7 . 7 2 9 1 7 . 3 0 2 1 7 . 2 9 7 1 7 . 7 1 7 1 7 . 8 5 3 1 7 . 7 5 7 1 7 . 8 4 2 1 7 . 2 6 9 1 6 . 8 0 5 1 6 . 7 0 5
P e r c e n t C h a n g e4 . 6 6 % - 1 . 6 0 % 2 . 4 0 % - 2 . 4 1 % - 0 . 0 3 % 2 . 4 3 % 0 . 7 7 % - 0 . 5 4 % 0 . 4 8 % - 3 . 2 1 % - 2 . 6 9 % - 0 . 6 0 %
$ 1 0 . 0 0
$ 1 1 . 0 0
$ 1 2 . 0 0
$ 1 3 . 0 0
$ 1 4 . 0 0
$ 1 5 . 0 0
$ 1 6 . 0 0
$ 1 7 . 0 0
$ 1 8 . 0 0
$ 1 9 . 0 0
$ 2 0 . 0 0
I o w a C i t y P r o p e r t y T a x R a t e T r e n d
19
LEVIES
FY2014 Adopted FY2015 Adopted
Dollars
Tax Rate
per $1,000 Dollars
Tax Rate
per $1,000
General Fund Tax Levies:
General $ 24,085,298 8.100 $ 24,843,199 8.100
Transit $ 2,824,819 0.950 $ 2,913,708 0.950
Tort Liability $ 869,033 0.292 $ 896,379 0.292
Library $ 802,843 0.270 $ 828,107 0.270
Subtotal: $ 28,581,993 9.612 $ 29,481,393 9.612
Agland Levy $ 4,781 3.004 $ 4,798 3.004
General Fund Property Taxes $ 28,596,774 $ 29,486,191
Special Revenue Levies:
Employee Benefits $ 9,406,082 3.164 $ 9,088,654 2.963
Subtotal: $ 9,406,082 3.164 $ 9,088,654 2.963
Debt Service $ 12,039,013 4.030 $ 12,753,095 4.130
Total City Levy Property
Taxes: $ 50,027,088 16.806 $ 51,327,940 16.705
% Change from
prior year: 0.19% -2.68% 2.60% -0.60%
SSMID Levy $ 275,320 2.000 $ 280,790 2.000
Total Property Taxes $ 50,307,189 ---- $ 51,608,730 ----
On the expense side, General Fund operations largely consist of personnel related expenses.
As a result, significant reductions in General Fund expenditures typically require a reduction in
staffing levels. In the fiscal year 2014-15 budget, an estimated 69% of General Fund
expenditures are personnel related. A complete view on General Fund expenditures by category
can be viewed in the following pie chart.
Services
16% Supplies
3%
Capital Outlay
7%
Contingency
1% Personnel
69%
Debt Service
4%
General Fund Expenditures by Category
excludes transfers
20
Over the last three years, there has been a concerted effort to control General Fund expenses
through staffing policies. While these initiatives help, they struggle to keep up with rising salary
and benefit costs.
The General Fund budget reflects a status quo approach to current services. While there is no
funding for expanded or enhanced service levels, staff remains committed to identifying
efficiencies that strengthen our services without the need for new financial outlay. Items of note
in the General Fund budget include:
• The budget allows for the flexibility to achieve internal efficiencies through department
restructuring. Most notably, the City Manager’s Office will be taking steps to merge the
Planning and Community Development Department with the Housing and Inspections
Services Department. This budget neutral change will be fully implemented in 2015.
• Initiatives have been incorporated into the General Fund to address each of Council’s
strategic plan priorities, including those that meet sustainability and inclusiveness goals.
• The budget incorporates fee increases approved by Council for the Parks and
Recreation Department in December of 2013.
Enterprise / Business Fund Highlights
Enterprise or Business Funds refer to specific operations that are intended to be self-sustaining,
or without need of subsidy from property taxes or revenue sources other than fees collected that
are directly related to the operation. The budgeted revenues, expenditures and corresponding
fund balances are detailed in the following table.
Fund
Estimated
Revenues
Transfers
In
Budgeted
Expenditures
Transfers
Out
Est Fund
Balance
6/30/15
Restricted,
Committed,
Assigned
Unassigned
Fund
Balance,
6/30/2015
% of
Exp &
Trans
Out
Parking 5,167,627
843,550
4,238,247
1,343,550 6,251,867
1,679,996
4,571,871 81.91%
Transit 4,032,763
2,971,842
6,544,321
110,388
3,851,671
1,745,925
2,105,746 31.64%
Wastewater
Treatment 13,283,613
4,559,962
10,332,884
8,459,962
22,362,456
9,860,329
12,502,127 66.53%
Water 9,242,556
2,008,715
8,075,239
4,256,340
9,681,710
4,194,487
5,487,223 44.50%
Refuse
Collection 3,017,982
-
3,006,805
-
755,691
-
755,691 25.13%
Landfill 5,288,063
835,601
4,375,589
1,397,087
24,443,794
20,703,026
3,740,768 64.80%
Airport 322,091
68,415
358,380
32,126
347,331
100,000
247,331 63.34%
Stormwater
Management 1,202,321
-
705,953
-
1,613,130
-
1,613,130 228.50%
Broadband
Telecomm. 687,580
25,000
688,566
80,000
1,501,918
270,059
1,231,859 160.28%
Housing
Authority 7,393,837
-
7,343,842
44,737
6,168,087
2,775,386
3,392,701 45.92%
21
Each of the City's enterprise funds are in a stable condition. In order to maintain healthy
reserves there are several fee increases included in the budget. Those increases are noted with
other significant changes or issues below:
• The Parking Fund does not contain rate increases after a completely revised rate
schedule was implemented this calendar year, including the ‘first hour free’ promotion in
ramps. Revenues under the new rate schedule have exceeded initial projections;
feedback on expanded payment options has been largely positive.
• Last year’s budget document noted that a water rate increase may be necessary in
FY15 to fund much needed infrastructure improvements and repairs. A rate study
conducted in 2008 noted that while the Water Fund has sufficient resources to cover
current operational expenses, revenues are not capable of funding much needed
infrastructure repairs. The rate study recommended a rate increase of 5% in FY2010
followed by 3% in FY2011. Further, the last three water rate changes were all
decreases of 5% in 2003, 2004, and 2006. In light of this information and planned
capital improvements/repairs in the water distribution infrastructure, this budget
proposes a 5% increase in water fees in both FY2015 and FY2016.
• A $0.40 increase in refuse collection fees is also proposed in this budget, taking the fee
from the current $11.40 to $11.80 per month. This amounts to an annual increase of
$4.80 on residential customers.
Internal Service Fund Highlights
Internal Service Funds serve needs that are internal to the City as an organization. The
budgeted revenues, expenditures and corresponding fund balances are detailed in the following
table.
Fund
Estimated
Revenues
Budgeted
Expenditures
Transfers
Out
Est Fund
Balance,
6/30/2015
Restricted,
Committed,
Assigned
Unassigned
Fund
Balance,
6/30/2015
% of
Exp &
Trans
Out
Equipment 5,919,870 6,643,635 790,000 7,932,812 6,550,968 1,381,844 18.59%
Risk Management
Loss Reserve 1,398,223 1,495,273 - 3,129,983
- 3,129,983 209.33%
Information
Technology 1,901,016 2,077,726 -
1,906,598
-
1,906,598
91.76%
Central Services 238,071 241,938 - 748,396
- 748,396 309.33%
Health Insurance
Reserve 7,678,437 7,703,828 - 10,342,791
3,954,092 6,388,699 82.93%
Dental Insurance
Reserve 365,000 379,829 - 88,573 - 88,573 23.32%
All funds are in good condition with healthy balances. Strong balances create reserves that can
provide flexibility to deal with unexpected costs or opportunities. Of particular note is the Health
22
Insurance Reserve Fund, which has strengthened in recent years due to relatively low increases
in premium costs.
Capital Improvement Plan Highlights
The capital budget proposed for fiscal year 2014-15 totals $50,578,591 and the five year Capital
Improvement Plan (CIP) totals $223,887,986. The majority of CIP projects in the five year period
improve the local transportation network and municipal utility system. The five year program
continues to reflect the City Council¶s priorities established in previous fiscal years.
As funding allows, non-committed dollars are directed toward critical infrastructure projects and
initiatives that address the City Council¶s strategic plan priorities. Of particular note is the end of
the 1% voter approved Local Option Sales Tax (LOST) that expired in June of 2013. These
funds have been collected to fund flood recovery and mitigation projects, most notably the
Gateway Project (Dubuque Street) and the South Wastewater Plant Expansion. Other funding
sources, including local monies are expected to be required to supplement LOST revenues on
these high dollar projects.
In FY 2014-15, staff is projecting the issuance of approximately $8.39 million in general
obligation bonds. The use of general obligation bonds is required in order to carry out the
projects that are being recommended. The level of bonding projected is well below the
thresholds established by the State of Iowa and is consistent with Iowa City¶s own internal debt
policies.
S t r e e t s , B r i d g e s &
T r a f f i c E n g .
5 1 %
G e n e r a l G o v e r n m e n t
1 %
W a t e r / W a s t e w a t e r /
S t o r m w a t e r
1 6 %
L a n d f i l l
2 %
T r a n s p o r t a t i o n S e r v i c e s
1 1 %
C u l t u r e & R e c r e a t i o n
4 %
P u b l i c S a f e t y
2 %
A i r p o r t
5 %
C o m m u n i t y &
E c o n o m i c D e v e l o p m e n t
7 %
C a p i t a l I m p r o v e m e n t s P r o g r a m b y C a t e g o r y
2 0 1 4-2 0 1 8
P e r c e n t a g e s d o n o t t o t a l
1 0 0 % d u e t o r o u n d i n g .
23
Examples of significant projects planned for the coming fiscal years include:
(Sorted by strategic plan priority or other critical need identification) Note many projects span several
fiscal years and may not be fully completed in 2014-15. Projected costs include those already incurred in
prior years and costs anticipated in future years. Capital improvements utilize multiple funding sources.
Flood Recovery and Mitigation
• South wastewater plant expansion ($54.9 million)
• Gateway project ($51.3 million)
• North Wastewater Plant Demolition ($6.0 million)
• West side levee project ($5.7 million)
• Animal shelter facility construction ($3.2 million)
Critical Infrastructure Need / Committed Projects
• Dubuque Street / I-80 pedestrian bridge ($2.1 million)
• Washington St. water main replacement ($0.8 million)
• 1st Avenue water main replacement ($0.6 million)
• Sycamore St. – City limits to S. Gilbert ($4.5 million)
Strategic Economic Development Activities
• Moss Ridge Road design and construction ($4.9 million)
• Lower Muscatine Road reconstruction ($9.2 million)
• First Avenue railroad crossing ($8.4 million)
• Towncrest redevelopment/streetscape ($2.5 million)
A Strong Urban Core
• Parking facility and enforcement automation ($2.8 million)
• Parking facility restoration repair ($1.9 million)
• CBD streetscape enhancement project ($5.4 million)
• Riverside Drive pedestrian tunnel ($1.5 million)
• Riverfront Crossings development ($1.6 million)
• Burlington/Madison intersection and median ($1.6 million)
• Burlington/Clinton intersection improvements ($1.1 million)
• Riverfront park at former wastewater site ($1.5 million)
Healthy Neighborhoods
• Elementary school recreation facility partnership ($0.8 million)
• Neighborhood park improvements ($1.5 million)
• Iowa River Trail, Benton to Sturgis Park ($2.3 million)
• Hwy 1 sidewalk/trail Riverside to Sunset ($1.3 million)
• Various miscellaneous utility, road/trail/sidewalk/curb ramp and park repair line items
24
As illustrated above, staff¶s recommendations on CIP projects are driven by the strategic plan
priorities and those projects that are already committed. While there are several additional
projects that would further these goals, the City must balance fiscal pressures and limit projects
that increase operating costs in future years.
Debt Service
The State of Iowa limits City debt to no more than 5% of the total assessed value of taxable
property within the corporate limits as established by the City Assessor. The budget anticipates
an outstanding debt of $64 million at FY2014-15 year end, which is 1.3% of total valuations and
well below the State of Iowa threshold. Considering these figures, Iowa City is carrying debt
equal to roughly 27% of the allowable level. The following chart provides a historical view of
Iowa City¶s debt in relation to the allowable debt level.
Iowa City
s internal fiscal policy was revised in April 2010 to specify that the "debt service levy
shall not exceed 30% of the city levy in any one fiscal year´. The FY 2014-15 budget includes a
debt service levy that is approximately 25% of the total levy.
The budget continues to reflect prudent borrowing practices, which help preserve financial
flexibility and ultimately lower the cost of borrowing. Over the last several years, Iowa City has
worked to reduce its debt load, which in turn has helped to lower property tax rates in the
community.
25
Issues on the Horizon
This year’s budget was developed with an understanding that revenue sources in future years
will be dramatically affected by 2013 reforms at the state level concerning commercial property
taxes, the tax classification of multiple-family buildings, and the allowable growth percentage.
Some type of property tax reform has been anticipated for several years; this proposed budget
continues the advance planning exercised over this period. The statewide changes will
disproportionately affect growing communities with large multi-family residential markets like
Iowa City. While the total effect of these reforms is uncertain, an early estimate places the
potential cumulative lost revenue for Iowa City over the next ten years at up to $50 million.
Thus, it is imperative that the City continues to pursue initiatives that reduce the overreliance on
property tax revenue and ensure services are being delivered in the most efficient manner
possible. Prudent financial decisions in recent years, including those that streamline operations,
reduced debt loads, and the shift of Transit operations to an enterprise fund has provided the
City some flexibility in dealing with declining property tax revenue, however, in order to maintain
services at or near current levels this level of planning must continue. To do otherwise is to risk
precipitous drops in service levels or rapidly increasing tax rates as the effects of state reforms
are fully realized.
While the state legislature intends that a portion of the revenue lost to cities through 2013
reforms will be ‘backfilled’ by state funding, it has historically been the case in such situations
that future state legislatures do not follow through with backfill funding. Thus, this budget
recommends changes to the City’s financial policies that will establish an emergency fund,
according to industry best practices supported by ratings agencies, to be used for replacement
of backfill revenue should it fail to materialize. Other possible uses for such emergency funds
include disaster relief and mitigation funding; health care, insurance, or pension funding
anomalies or emergencies; the avoidance of any defaults from the payment of long term or
bonded debts; or any other financial emergency declared by the City Council.
Given the community’s need to become more economically competitive in our taxing structure, it
is unlikely that increases in the property tax rate to offset the loss in revenue will be a palatable
option. With the decreasing taxable percentage of commercial property, rate increases would
disproportionately affect residential property owners. Rather, it is more realistic that a
combination of service cuts and revenue enhancements will need to be considered by the
community.
One option to diversify revenue sources is to pursue a vote on a local option sales tax. Having
achieved its intended purpose for flood recovery, the City did not pursue extending the LOST
that expired June 30, 2013. From 2009 to 2013 the LOST generated close to $35 million, all of
which is being used for the relocation of wastewater treatment operations outside of the flood
plain and the Iowa City Gateway project. Reinstatement of the local option sales tax could help
diversify revenue sources and fund expanded initiatives to achieve strategic plan goals. Thus, I
recommend a study committee to explore the concept and identify potential uses of LOST
revenue. Potential uses could include transportation infrastructure (both road and bicycle),
property tax relief, affordable housing initiatives, neighborhood school partnerships, and
sustainability projects.
26
The City’s enterprise funds are in stable condition. Recent and ongoing capital investments in
Water and Wastewater plants will provide a solid utility foundation, however aging distribution
infrastructure necessitate the rate increase recommended in this budget. We continue to work
through the rebuilding of the landfill cell that was destroyed by the 2012 fire. Fortunately, the
landfill reserves appear to be healthy enough to support the rebuilding of the cell without
significant cost increases to the public. However, the reserve levels will be depleted to points
that will limit short-term flexibility to respond to unexpected operational or capital needs. Moving
forward, reserve levels will be analyzed to ensure proper funding of closure and post-closure
reserves, as well as adequately funding the replacement reserve.
From a capital investment standpoint, the City is continuing to move into the flood mitigation
construction phase. The flood projects have consumed a significant amount of City staff time
and financial resources. As the community initiates and completes these important projects,
more focus and attention can be turned to assignments that directly relate to the organization’s
strategic plan.
Conclusion and Acknowledgements
This budget document reflects Iowa City’s focus on providing high quality municipal services in
a fiscally responsible manner. It was crafted with guidance provided by the City Council through
the Strategic Plan. Specifically, the budget takes another step forward in becoming more
economically competitive in our region, while providing prudent levels of resources for valued
services and capital projects that align with stated goals and can demonstrate positive returns
for the community.
The City’s financial condition remains strong and our reserve levels provide sufficient flexibility
in the event of unexpected conditions. Activities associated with further recovery from the recent
recession and rebuilding from the 2008 flood are projected to provide economic stability in the
region. While property tax reform will create funding challenges in the upcoming years, with
proper planning and realistic priority setting the City will be in a position to achieve our long-term
goals.
In conclusion, I would be remiss if I did not acknowledge the efforts of our department heads,
supervisors, and staff in submitting responsible spending plans for the coming year. I would like
to specifically recognize the efforts of the Finance Department, led by Director Dennis
Bockenstedt. Additionally, I would like to recognize the hard work and analysis of Budget
Analysts Deb Mansfield and Nick Schaul, Administrative Secretary Cyndi Ambrose, and
Administrative Analyst Simon Andrew. The compilation of this complex document requires a
significant amount of work, which was largely performed by these five employees in the Finance
Department and City Manager’s Office.
Sincerely,
Thomas M. Markus
City Manager
27
City of Iowa City, Iowa
Strategic Plan
Priorities
After review and discussion, the City Council identified the following as their strategic
planning focus for 2014-15:
Fostering a more INCLUSIVE and SUSTAINABLE Iowa City through a commitment to:
Healthy Neighborhoods
A Strong Urban Core
Strategic Economic Development Activities
A Solid Financial Foundation
Enhanced Communication and Marketing
It should be noted, that the City Council has placed an emphasis on making Iowa City more
inclusive and sustainable. These two goals are intended to filter through all of the City¶s
activities and thus were not listed as a single isolated priority in the strategic plan. They are
rather guiding principles that should be considered w hen working within each of the stated
priorities.
As in previous years, staff will prepare an Action Plan for City Council review and approval.
The Action Plan will set forth specific goals, defined actions and designation of responsibilities.
The status of implementation of the Action Plan will be reviewed on a regular basis with the
City Council.
Initiatives
During the strategic planning session, the City Council identified several new initiatives that
will be combined with on-going commitments from the 2012-13 Strategic Plan and
incorporated into the new Action Plan for 2 014-15. Those new initiatives include:
Healthy Neighborhoods
Evaluate programs and methods to promote affordable housing including city
specific and regional actions
Partner with the ICCSD regarding planned improvements to older schools and the
development of new elementary schools that collectively contribute to stronger
neighborhoods designed for long-term sustainability
Strategic Economic Development Activities
Inform the City Council and the Iowa City community about current programs and
services provided b y City, Chamber of Commerce, ICAD and others to foster local
business growth and economic development and review duties and responsibilities of
the various org ani]ations engaged in economic development in Iowa City
Forge additional partnerships with the University of Iowa (Research Park, mixed
use, etc.)
Examine enhancing the CDBG micro-enterprise loan program to demonstrate to the
general public that Iowa City is committed to serving all populations and ensuring the
long-term sustainability of the community.
28
Enhanced Communication and Marketing
• Advance intent of Ad Hoc Diversity Committee recommendations and develop new
programs/initiatives that directly respond to ongoing concerns
• Increase the diversity of city staff and department leadership
• Explore ways to facilitate and improve relations between city staff and minority
residents
• Achieve greater racial/ethnic diversity on city boards and commissions
• Examine alternative approaches to delivering services and programs for senior
citizens
• Consider establishing council member “listening posts” on a regular basis in
different parts of the city; consider the possibility of joint listening posts with
representatives of other governing bodies
• Meet on regular basis with members of the ICCSD board
• Develop comprehensive communications plan and a marketing strategy for the
community
• Incorporate the 2013 Sustainability Assessment findings into operations and
develop an associated action plan for the community.
Strategic Plan and the Budget
This FY 2015 budget was prepared with a strategic plan serving as a backdrop. In preparing the
budget, the City recognized the impact that funding decisions would have on future progress to
the organization’s stated priorities in the plan. As a result, this budget aims to provide resources
that accomplish the following objectives:
1. Maintain the City’s core municipal services at levels that meet or exceed community
expectations, and
2. Direct discretionary funding to projects and initiatives that directly align with the stated
priorities of the Strategic Plan, and
3. Continues to strengthen the City’s strong financial foundation and enhance the budget
document through the incorporation of best practices in the industry.
Each year as the strategic plan is modified or updated, the City will incorporate such changes
throughout the organization, including into the budget document. Through a continual
improvement process that is guided by an organizational strategic plan, the City will continue to
make progress toward the community’s stated goals and priorities.
29
City of Iowa City
Other Planning Processes
Comprehensive Plan/District Plans - The City of Iowa City Comprehensive Plan, titled Iowa
City 2030, was adopted in the summer of 2013; it presents a vision for Iowa City, provides a
strategy for realizing the vision and sets policies for the growth and development of specific
geographic areas of the city. The Comprehensive Plan guides decisions on planning and
development issues as they arise. The plan evolves as amendments are made.
The plan divides the community into ten planning districts. Detailed plans will be conducted for
each planning district to address the unique issues, features and goals of the different parts of
the city. This process involves extensive citizen participation so that the people of Iowa City help
determine the future of their community. Once adopted by the City Council, the district plans
become part of the Iowa City Comprehensive Plan.
Airport Five-Year Strategic Plan - The Iowa City Municipal Airport exists to serve the general
aviation needs of the greater Iowa City community. This strategic plan is to guide the direction of
the Iowa City Municipal Airport for the period fiscal years 2011-2015. Through implementation of
the 1996 Iowa City Municipal Airport Master Plan and FAA Airport Layout Plan, facilities will be
maintained and upgraded to comply with the latest safety features and Federal Aviation
Administration regulations.
Fire Strategic Plan - In an effort to work toward self-improvement, the ICFD contracted with the
Center for Public Safety Excellence (CPSE) to facilitate a method to document the department’s
path into the future - this resulted in the development and implementation of a “Community-
Driven Strategic Plan.” The strategic plan was written in accordance with the guidelines set forth
in the CFA I Fire & Emergency Service Self-Assessment Manual 8th Ed., and is intended to
guide the organization within established parameters set forth by the authority having
jurisdiction.
The CPSE utilized the Community–Driven Strategic Planning process to go beyond just the
development of a document. It challenged the membership of the ICFD to critically examine
paradigms, values, philosophies, beliefs and desires, and challenged individuals to work in the
best interest of the “team.” Furthermore, it provided the membership with an opportunity to
participate in the development of their organization’s long-term direction and focus. Members of
the department’s external and internal stakeholders’ groups performed an outstanding job in
committing to this important project and remain committed to the document’s completion.
The Iowa City Fire Department’s Strategic Plan sets forth a comprehensive vision and mission
statement that provides the agency with a clear path into the future. Additionally, this strategic
plan identifies the core values that embody how the agency’s members, individually and
collectively, will carry out the agency’s mission. In the following pages, the ICFD identifies its
goals, objectives, and strategies that will allow the agency to realize its vision.
30
Capital Improvement Plan – The five-year capital improvement program is developed and
updated annually through a process involving all City departments in the collection and review
of the capital improvement needs of the City. The plan reviews, plans, and prioritizes the capital
replacement and capital expansion needs of the City in coordination with the City’s financial
strengths. The first year of the City’s five-year capital improvement plan is integrated into the
City’s financial plan in the Capital Projects fund section.
Park Master Plan - The Iowa City Parks, Recreation and Trails Master Plan is intended to help
meet the needs of current and future residents by positioning Iowa City to build on the
community’s unique parks and recreation assets and identify new opportunities. The citizen-
driven plan establishes a clear direction to guide city staff, advisory committees, and elected
officials in their efforts to enhance the community’s parks system, open space, trails, recreation
facilities, programs, and services.
Iowa City Public Library Strategic Plan – The Library’s current strategic plan covers years
FY11-FY15. The plan establishes the Library’s mission to be, “an innovative and responsive
community center that supports lifelong learning, literacy, and access to the world of ideas.”
The plan also establishes four primary goals including making the library easier to use and more
accessible, improving visibility and awareness, developing partnerships, and providing
resources to the community. A strategic planning process update has begun that will address
library services in FY16 and beyond.
Long Range Transportation Plan - The Long Range Transportation Plan is the transportation
vision for the community in the same way that a comprehensive plan is the land use vision for a
municipality. A comprehensive plan provides the basis for subsequent zoning and subdivision
laws in a municipality, and the long range transportation plan should provide a similar basis for
the programming of projects for all modes of transportation, specifically federally-funded
transportation. The Long Range Transportation Plan should be consistent with the land use
plans of individual entities that belong to Metro Planning Organization of Johnson County
(MPOJC). The Long Range Transportation Plan is subject to a public comment process which
assures that members of the public have had adequate opportunity to comment on the
provisions of the proposed plan. The Plan should reflect priorities for the community that can be
translated into politically and financially feasible transportation projects.
Metro Bicycle Master Plan - The Johnson County Council of Governments (JCCOG) Metro
Bicycle Master Plan outlines a strategy to create an accessible, coordinated, safe, and
comfortable bike network that is bolstered by targeted education and encouragement programs,
as well as enforcement and policy recommendations that expand the bicycle network. The
scope of the plan includes the Urbanized Area and important links to surrounding areas. The
process involved the coordination of plans from five communities, Johnson County, and the
University of Iowa as well as a public input process.
31
City of Iowa City
Citi]ens
City Manager
City Manager
Communications Office
Human Resources
Human Rights
Cable Television
Airport Operations
Iowa City Municipal Airport
City Attorney City Clerk Library Board Airport Commission
Library
Library Operations
Library Foundation
Fire
Administration
Emergency Operations
Fire Prevention
Training
Police
Administration
Administrative Services
Field Operations
Parks &
Recreation
Administration
Recreation
Park Maintenance
Cemetery Operations
Finance
Administration
Accounting
Purchasing
Revenue
Risk Management
Information Technology Services
Housing & Inspection
Services
HIS Administration
Building Inspections
Housing Inspections
Housing Authority
Senior Center Planning & Community
Development
Administration
Urban Planning
Community Development
Economic Development
Neighborhood Services
Metropolitan Planning
Organi]ation of Johnson County
Human Services
Public Works
Administration
Engineering Services
Streets Operations
Wastewater Treatment
Water
Refuse Collection
Landfill
Storm Water Operations
Equipment Replacement
Transportation
Services
Parking
Public Transportation
City Council
32
City Clerk: Marian .arr
Office Location: 410 E. Washington St.
Phone: (319) 356-5043
Boards and Commissions:
The Citi]ens Police Review Board, based on a citi]en initiative, was established in 1997. The
board reviews police policies, procedures, and practices and may recommend modifications to
them. The CPRB also reviews reports prepared after investigation of complaints about alleged
police misconduct and then issues its own written report. The Board is also required to maintain
a central registry of complaints and holds at least one community forum each year for the
purpose of hearing citi]ens¶ views on the policies, practices and procedures of the Iowa City
Police Department.
City Clerk Personnel:
FY2013 FY2014 FY2015
Total FTEs 4.00 4.00 4.00
CITY CLER.
MISSION STATEMENT
The City Clerk is the official recordkeeping office of the City, performing recordkeeping
duties as prescribed by State Law, the City Charter, and the Municipal Code.
DEPARTMENT DESCRIPTION
The City Clerk is appointed by the City Council, reports directly to the Council and attends
all City Council meetings. The City Clerk is charged with custody of deeds, contracts, and
abstracts. The Clerk
s office is responsible for the keeping of all ordinances, resolutions,
minutes, and the City Code. The office publishes public notices, ordinances, and minutes as
required by law. The City Clerk
s office assists both staff and the general public in
researching information. Taxi company licenses and driver authori]ation, dancing permits,
outdoor service areas, cigarette licenses, beer/liquor licenses, and cemetery deeds are
issued from the Clerk
s office. City subdivision files, project files, the Domestic Partnership
Registry, and an index of Council proceedings are also maintained in the office. The Clerk
s
office also provides staff support for the Citi]ens Police Review Board (CPRB).
33
City Attorney: Eleanor Dilkes
Office Location: 410 E. Washington St.
Phone: (319) 356-5030
City Attorney Personnel:
FY2013 FY2014 FY2015
Total FTEs 5.60 5.60 5.60
CITY ATTORNEY
MISSION STATEMENT
The City Attorney¶s Office represents the City in court litigation and provides legal advice,
opinions, and services to City staff, boards, and commissions.
DEPARTMENT DESCRIPTION
The City Attorney is appointed by the City Council and works at the direction of the City
Council. The City Attorney supervises the City Attorney
s Office, including four Assistant City
Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City
Manager, the various City departments and staff, and most City commissions, committees
and boards. The City Attorney also reviews and approves proposed City ordinances,
resolutions, contracts, and other legal documents oversees property acquisition needed for
public improvements prepares legal opinions for Council and City staff and represents the
City in litigation in which the City is involved, including violations of City ordinances.
34
City Manager: Tom Markus
Office Location: 410 E. Washington St.
Phone: (319) 356-5010
CITY MANAGER
MISSION STATEMENT
The City Manager strives to ensure City services are provided in an efficient, responsible
manner. Through effectively managing the City¶s operating departments, the City Manager
seeks to implement policy that is consistent with the preferences of Iowa City¶s citi]ens, as
reflected in the direction provided by the City Council. Further, the City Manager provides
Council with information needed to make informed policy decisions.
DEPARTMENT DESCRIPTION
The City Manager is the chief administrative officer for the City and is appointed by the City
Council, managing the City¶s day-to-day operations under broad policy direction from Council.
The City Manager supervises the activities of all City departments and advises the City
Council on matters relating to planning, development, and municipal operations.
The Communications Office serves as the central point of contact for internal and external
communications at the City. The communications team coordinates media efforts and
informational and promotional campaigns for the City, maintains the City¶s website and
intranet, utili]es social media to promote City events and programs, and works closely with
the Cable TV division on public programming.
The Human Resources division provides services in the areas of employee & labor relations,
collective bargaining, civil service compliance, employee benefits administration, recruitment
of prospective employees, personnel policy development & administration, and administration
of applicable employment laws.
The Human Rights division enforces antidiscrimination laws, conducts trainings, and serves
as staff to the Human Rights Commission.
City Manager¶s Office Divisions
General Fund: Enterprise Fund:
City Manager Ɣ Cable Television
Communications Office
Human Resources
Human Rights
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City Manager Personnel*:
FY2013 FY2014 FY2015
Total FTEs 17.63 17.63 16.63
The Cable Television division schedules programming for City Channel 4 and manages the
channel¶s website. The division also operates cable Channel 5 and produces local
government and community video programming. Cable Television monitors cable franchise
agreement compliance, regulates basic cable service rates, and provides a complaint
resolution service for citi]ens with the local cable company.
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Finance Director: Dennis Bockenstedt
Office Location: 410 E. Washington St.
Phone: (319) 356-5050
FINANCE DEPARTMENT
Finance Department Divisions:
General Fund : Internal Service:
Administration Ɣ Information Technology Services
Accounting Ɣ Risk Management
Purchasing
Revenue
MISSION STATEMENT
It is the mission of the Finance Department to provide quality services to residents and to
safeguard City assets. The role of the Finance Department is to support the operating
departments in achieving their program objectives utili]ing effective and efficient financial
planning, reporting, and central support systems.
DEPARTMENT DESCRIPTION
Finance Administration provides direction and administrative support to departmental
operating divisions. It supervises the preparation and dissemination of financial data for use by
City Council and staff in making managerial decisions and coordinates the annual budget
process.
Administration also oversees the City¶s Health & Dental Reserves as Internal Service Funds
which are maintained for permanent employees¶ health care coverage through the City¶s self-
insurance plan. Finance Administration also manages the City¶s Employee Benefits Fund which
is a Special Revenue Fund that collects property taxes levied for the purpose of funding public
employee benefits such as IPERS, MFPRSI, health insurance, dental insurance, Social Security
and Medicare, as well as other similar benefits.
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Finance Department Personnel*:
FY2013 FY2014 FY2015
Total FTE¶s 38.84 38.06 35.18
The Accounting Division provides processing and reporting of all financial transactions for the
City of Iowa City. The division also provides financial controls for departments to help ensure
proper stewardship of public funds. Accounting provides services that support management
decisions through timely and accurate processing and reporting of payroll, accounts payable,
accounts receivable, and cash transactions.
The Purchasing division provides quality service to City departments, protects the City¶s legal
interests, and acts responsibly on behalf of the public by maintaining the integrity of the City¶s
procurement system through the encouragement of open competition and the impartial and fair
treatment of vendors. This division also operates the Central Services Internal Service Fund
that manages the City¶s mail and copier operations and other central functions.
The Revenue division is responsible for the customer service, billing, and collection procedures
for 25,500 City of Iowa City utility accounts and 200 Landfill accounts. The division also records
and reconciles all City receipts and banking activity.
The Information Technology Service (ITS) division provides server management, legacy
system management, software development, system integration, desktop computer
management and support, data network design and management, website application
development and management, City phone systems support, and fiber optic network design and
management.
The Risk Management division is responsible for managing the City¶s property and casualty
risks and selecting prudent and cost effective solutions to minimi]e the financial impact of losses
to the City. Risk Management also coordinates the City¶s safety and OSHA programs.
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Police Chief: Chief Sam Hargadine
Office Location: 410 E. Washington St.
Phone (Front desk/non-emergency): (319) 356-5275
IOWA CITY POLICE DEPARTMENT
Police Department Divisions:
Administration
Administrative Services
Field Operations
MISSION STATEMENT
The mission of the Iowa City Police Department is to protect the rights of all persons within
its jurisdiction to be free from crime, to be secure in their possessions, and to live in peace.
By pursuing the goals of education, prevention and enforcement, it is the primary objective
of the Iowa City Police Department to pursue the ideal of a community free from crime and
disorder in a fair, responsive, collaborative and professional manner.
DEPARTMENT DESCRIPTION
The Administration division oversees the Department¶s 82 sworn officers and 23 non-
sworn personnel. Administration is responsible for the management of the Department¶s
two operating divisions, Field Operations and Administrative Services.
The Administrative Services division supports or provides services to Field Operations. In
addition, Administrative Services provides support activities to groups and organi]ations
throughout the City. Administrative Services consists of Records, Property and Evidence,
Computer Operations, Training / Accreditation, Crime Prevention, Planning and Research,
Animal Control, and Community Relations.
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Police Department Personnel:
FY2013 FY2014 FY2015
Total FTEs 103.00 105.00 105.00
The Field Operations division is the part of the police department normally associated with
the provision of police services. Field Operations consists of the Patrol and Investigations
Sections.
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IOWA CITY FIRE DEPARTMENT
Fire Chief: John Grier
Administrative Office Location: 410 E. Washington Street
Phone (Administration/non-emergency): (319) 356-5260
Fire Department Divisions
Fire Administration
Emergency Operations
Fire Prevention
Fire Training
MISSION STATEMENT
The mission of the Iowa City Fire Department is to protect our community by
providing progressive, high quality emergency and preventive services.
DEPARTMENT DESCRIPTION
The Iowa City Fire Department is dedicated to providing the community progressive, high
quality emergency and preventive services. Sixty-four full-time firefighters provide fire,
medical, technical rescue, and ha]ardous materials emergency response to approximately
68,000 residents in the 24.4 square-mile incorporated area of Iowa City, including the
University of Iowa main campus. The department operates from four fire stations and staffs
four engine companies, one truck company, and a command vehicle. The Iowa City Fire
Department collaborates with many other fire protection agencies at the local, state, and
federal levels. Specialty areas include: Fire Investigations, the Johnson County Ha]ardous
Materials Response Team, and Special Operations Response Team. The department is
organi]ed into four functional program divisions: Fire Administration, Emergency
Operations, Fire Prevention, and Fire Training.
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Iowa City Fire Department community projects include: fire safety education, fire station
tours, juvenile fire setters intervention, a mobile fire safe house, a mobile fire sprinkler trailer,
ride-along program, the Safety Village, and is a co-leader with Mercy Hospital of the
Johnson County SAFE .IDS Coalition. The department¶s community-driven strategic plan
for fire protection services will guide the department¶s path into the fut ure.
Fire Administration is responsible for all departmental activities, accreditation, the
purchase and maintenance of computer hardware & software, and building maintenance.
The department attained reaccredited agency status through the Commission on Fire
Accreditation International in 2013. The reaccreditation process is currently underway.
Emergency Operations services include fire suppression, emergency medical services,
technical rescue, and ha]ardous materials response. The Fire Department responds to
over 5,000 emergency incidents annually.
Fire Prevention provides proactive prevention services, such as fire safety inspections of
commercial and University properties, site plan reviews, and fire and environmental safety
education.
Fire Training plans, develops, and coordinates in-house training activities with the
assistance of the Tra ining Committee. Training emphases include emergency medical
services, technical rescue, fire suppression, and ha]ardous materials. Equipment and
apparatus purchases are also overseen by this division.
Fire Department Personnel:
FY2013 FY2014 FY2015
Total FTE¶s 65.0 65.0 64.0
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Housing and Inspection Services Director: Douglas Boothroy
Office Location: 410 E. Washington St.
Phone: (319) 356-5120
DEPARTMENT OF HOUSING & INSPECTION SERVICES
MISSION STATEMENT
The mission of the Department of Housing & Inspection Services is to protect the health,
safety, and welfare of the general public through the enforcement of a broad range of public
health and safety regulations (i.e., ]oning, nuisance, building codes, rental housing,
environmental, etc.). The department is responsible for providing affordable housing
opportunities through the Housing Choice Voucher, Public Housing, and Homeownership
programs.
DEPARTMENT DESCRIPTION
Housing and Inspection Services (HIS) includes the following General Fund divisions: HIS
Administration, Building Inspection, and Housing Inspection. The Iowa City Housing
Authority, also part of HIS, is funded with federal grants this division is found in the
Enterprise Fund section of this budget.
HIS Administration supports departmental divisions to provide high quality, proactive
services and programs that protect and enhance the quality of life for all citi]ens through
opportunities for affordable housing and the equitable, timely, and effective enforcement of
land use regulations while conserving the integrity of neighborhoods.
The Building Inspection division enforces a number of codes and ordinances which relate
to new construction and the maintenance of existing structures in order to protect the health
and safety of the general public, and is entirely supported by permit and inspection-related
fees. The division issues building permits for new construction, additions, alterations and
repairs, sign and professional permits including mechanical, plumbing, fire sprinkler, and
alarms. All building site plans are reviewed and inspections are conducted to ensure safe
and proper construction in adherence with code. The division also enforces ]oning
ordinances and responds to complaints of nuisance-related ordinance violations.
Housing & Inspection Services Divisions
General Fund Enterprise Fund
Ɣ Administration Ɣ Housing Authority
Ɣ Building Inspection
Ɣ Housing Inspection
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Housing & Inspection Personnel:
FY2013 FY2014 FY2015
Total FTEs 28.73 25.74 23.74
Subsequent to adoption of the FY2015 budget a new department has been formed. The
Neighborhood & Development Services Department will encompass both Housing &
Inspection Services and Planning & Community Development Department. It will be
presented as the Neighborhood & Development Services Department beginning in the
FY2016 budget.
The Housing Inspection division inspects more than 18,000 rental units biannually, working
with property owners, managers, and tenants to ensure conformance with the Iowa City
Housing Code. Code language establishes minimum health and safety standards considered
necessary to protect and promote the welfare of tenants and the general public. The division
also enforces ]oning ordinances and responds to complaints of nuisance-related ordinance
violations.
The Iowa City Housing Authority (ICHA) division acts as a community leader for affordable
housing, family self-sufficiency, and homeownership opportunities. We provide: Information
& Education, Housing Assistance, Public & Private partnership opportunities. The ICHA also
manages the operations of the Peninsula Apartments reported in the Special Revenue
Funds ± Peninsula Apartments Fund.
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Parks & Recreation Director: Mike Moran
Parks Division Office Location: 2275 South Gilbert Street
Phone: (319) 356-5107
Recreation Division Office Location: 220 South Gilbert Street
Phone: (319) 356-5100
DEPARTMENT OF PAR.S & RECREATION
MISSION STATEMENT
Provide a high-quality level of leisure time opportunities, increase the number of people
served, improve the quality of program delivery, and advocate the benefits of recreational
involvement to the general public.
We strive to enhance the quality of life for residents of Iowa City by providing cost-effective,
quality programs and services, facilities, parks, open spaces, and information as an essential
link in creating a dynamic, vital community.
Parks & Recreation Divisions
Administration
Parks Maintenance
Recreation
Cemetery Operations
DEPARTMENT DESCRIPTION
The Parks & Recreation Administration division oversees the operation of the Parks
Maintenance, Recreation, and Oakland Cemetery Divisions. The division also manages City
Hall maintenance operations (Government Buildings), and supports the City¶s Farmers
Markets.
The Recreation division manages the operation of the City¶s recreation facilities and
programs. The City offers programs in youth & adult sports, aquatics, culture & art programs,
and special populations involvement programs designed for persons of all ages with special
needs. The division also helps organi]e the annual Farmer¶s Market and Market Music
programs.
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Boards and Commissions:
A nine member Parks and Recreation Commission is appointed by the City Council to
recommend and review policies, rules, regulations, ordinances and budgets relating to parks,
playgrounds, recreational centers and cultural functions of the city and make such reports to the
City Council as the Commission deems in the public interest.
Parks & Recreation Personnel:
FY2013 FY2014 FY2015
Total FTEs 44.25 44.25 44.25
The Park Maintenance division oversees the maintenance of the City¶s green space and 43
designated parks. Duties include: cleaning, repairing, and maintaining park shelters
mowing, snow and ice removal and repair of park fixtures such as picnic tables and
garbage racks. Staff also assist organi]ed sports groups through the operation of lighting
and irrigation systems. Staff prepare community gardens and manage dog parks, City
Park¶s carnival rides, and the City¶s disc golf course, among others. This division also
oversees Forestry and Central Business District maintenance operations.
The Cemetery Operations division occupies 40 acres adjacent to the western edge of
Hickory Hill Park. There have been an estimated 18,000 interments in the cemetery to date.
Staff maintain all cemetery grounds, buildings, equipment, and snow route. Staff assist
family members and funeral homes regarding funeral arrangements, manage billing and
maintain records, and assist with genealogy requests.
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Library Director: Susan Craig
Location: 123 South Linn Street
Phone: (319) 356-5200
LIBRARY
ICPL Hours of Operation:
Mon-Thurs:
10 am – 9 pm
Friday:
10 am – 8 pm
Saturday:
10 am – 6 pm
Sunday:
12 pm – 5 pm
MISSION STATEMENT
The Iowa City Public Library is an innovative and responsive community center that supports
lifelong learning, literacy, and access to the world of ideas.
The Library values and is committed to: intellectual freedom, excellence in customer
service, community building, working collaboratively, minimi]ing barriers to use, providing a
welcoming environment, and a well-trained staff.
DEPARTMENT DESCRIPTION
The Iowa City Public Library is the busiest public library building in the state of Iowa. On
average, over 225 people enter the building every hour and an average of over 4,300 items
are checked out each day. Five public meeting rooms are booked more than 2,100 times a
year for a variety of community uses. Programs for children are offered almost every day
and in-house computer and wireless use is over 211,000 per year. Online access at
www.icpl.org makes collections and information available 24/7.
Iowa City Public
Library Divisions:
Library Operations
Library Foundation
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Boards and Commissions:
Nine-member Board of Trustees appointed by the City Council with powers to set policy,
employ a Director and staff, expend tax funds allocated by the City Council, contract with other
jurisdictions, and receive and spend gift funds and other revenues.
Library Personnel:
FY2013 FY2014 FY2015
Total FTEs 44.63 45.13 45.13
The Library is governed by a semi-autonomous nine-member board of trustees which is
empowered by state law and city ordinance to set policy, determine goals and objectives,
direct the use of monies appropriated or gifted to the Library, and to employ staff.
Services are offered to residents of Iowa City and, through contract, residents of University
Heights, Hills, and rural Johnson County. Reciprocal agreements with other public libraries
across Iowa provide for a sharing of services through the Open Access Program. The
Library also contracts with the University of Iowa to provide access to children¶s literature
materials for education and library science students & faculty.
Approximately 82% of funding comes from Iowa City tax support which includes a voter
approved .27 levy (per $1,000 taxable valuation). Other major funding sources include
contracts for service, library fines, gifts, and building rent.
The Iowa City Public Library is separated into two budgetary divisions: Library Operations
and the Library Foundation. Operations accounts for Library programs, services,
materials, and building maintenance. The Library Foundation’s budget accounts for
personnel costs in the Iowa City Public Library Friends Foundation development office.
These expenditures are fully reimbursed by the Foundation.
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Senior Center Coordinator: Linda .opping
Location: 28 South Linn Street
Phone: (319) 356-5220
SENIOR CENTER
Senior Center Hours of Operation:
Business Hours Extended Member Hours
8 AM - 5 PM, 7 AM ± 7 PM,
Monday ± Friday Monday - Thursday
7 AM ± 5 PM, Friday
Building hours are 10:30 AM ± 1:30 PM,
often extended to Saturday & Sunday
accommodate evening
and weekend programming.
Please see Calendar of Events for program schedule.
MISSION STATEMENT
The mission of the Senior Center is to promote optimal aging among older adults by offering
programs and services that promote wellness, social interaction, community engagement,
and intellectual growth. The Center serves the public through intergenerational
programming and community outreach.
DEPARTMENT DESCRIPTION
Establishing social connections, keeping active physically and mentally, and maintaining
contact with the community are cornerstones of optimal aging, and they are what we do best
at The Center.
Establishing Social Connections
Social interaction and engagement is an essential component of all programming.
Classes, programs, special events, performance groups, volunteer activities, clubs, and
organi]ations all incorporate time for participants to interact with each other.
49
Boards and Commissions:
The Senior Center Commission is comprised of seven members with renewable three-year
terms. Six members are appointed by the City Council. The seventh at-large member must be
a Johnson County resident living outside of Iowa City. This person is appointed by a majority
vote of the six Council appointees. Duties and powers of the Commission include serving in an
advisory role to the City Council with regard to the needs of the Senior Center. Commission
members make recommendations on policies and programs and join staff and other interested
persons in seeking adequate financial resources for the operation of The Center. They
encourage full participation of older adults in Center programs and activities and work to ensure
that The Center is well integrated into the community. Commissioners encourage partnering
with other organi]ations to meet the needs of older adults serve in an advocacy role with regard
to the needs of older adults and assist the City Manager in the evaluation of personnel.
Senior Center Personnel:
FY2013 FY2014 FY2015
Total FTEs 6.50 6.50 6.50
Keeping Active, Physically and Mentally
Classes: The Center provides abundant educational opportunities. Classes cover
everything from literature and fitness to video production, music, and art education.
They are taught by knowledgeable volunteers and independent contractors. All are non-
credit with no tests or educational prerequisites.
Volunteer Service: Center volunteers work as teachers, leaders, project directors,
building supervisors, or special project volunteers. They play a critical role in the
successful operation of The Center. Notably, this type of volunteering can bring a sense
of purpose or meaningfulness to a person¶s life.
Maintaining Contact with the Community
Community Services Offered at The Center: The AARP Tax Aide Program,
University of Iowa Counseling Services, Volunteer Lawyers, Senior Health Insurance
Information Program, Visiting Nurses Association, Senior Nutrition Program, and
Respecting Your Wishes all ensure that the community comes into The Center.
The Center Reaches Out to the Community: Center volunteers share information
about The Center and conduct fundraising activities in a variety of venues.
Performances by music, theater, choral, dance and poetry groups are regularly
scheduled throughout the community. Performances benefit both the performers and the
audience. Performers share their talents with the community and maintain or expand
mental fitness and social connections. Viewers enjoy entertainment in an environment
that promotes social interaction.
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PCD Director: Jeff Davidson
Office Location: 410 E. Washington St.
Phone: (319) 356-5230
DEPARTMENT OF PLANNING & COMMUNITY DEVELOPMENT
MISSION STATEMENT
It is the mission of the Department of Planning and
Community Development to facilitate the successful
growth of the community.
DEPARTMENT DESCRIPTION
The Planning & Community Development (PCD) Department is comprised of the following
divisions:
The Planning & Community Development Administration division provides professional
oversight of PCD divisions. The PCD Administration also oversees the City¶s Tax Increment
Financing funds budgeted in the Special Revenue Funds ± Tax Increment Financing Fund.
The Community Development division is committed to providing Iowa City residents with
access to safe and affordable housing, jobs and services to promote the general economic
prosperity and welfare of Iowa City. This is accomplished by coordinating efforts with local
agencies, businesses, nonprofit organi]ations and other community partners, and by
administering and coordinating activities relating to city, state, and federal housing and
community and economic development programs. The division also oversees the following
programs budgeted in the Special Revenue Funds:
The Community Development Block Grant (CDBG) program and CDBG Rehab are
federally funded programs for community and economic development. Staff makes
assessments of community employment opportunities, housing, and services for low
and moderate income residents, and use CDBG funds to fulfill identified needs.
PCD Department Divisions:
General Fund:
Administration
Community Development
Economic Development
Urban Planning
Neighborhood Services
Human Services
Special Revenue Funds:
Metro Planning
Organi]ation of Johnson
County (MPOJC)
Artist rendering of possible development at Benton St./Riverside Dr.
51
The HOME Investment Partnership program is a federally funded program through
the US Department of Housing & Urban Development (HUD). The program provides
safe, decent, affordable housing.
Other Shared Revenue grants, including Jumpstart Iowa, Ha]ard Mitigation Grant
Project Buyout, and Supplemental Community Development Block Grants provide
assistance to business and residential flood recovery efforts.
The Self-Supporting Municipal Improvement District (SSMID) collects and remits a
property tax collected in a special taxing district that is used to promote the
downtown development district.
The Economic Development division researches, compiles, and analy]es demographic
and economic data in order to recommend, implement, and advocate policies and programs
designed to further the economic development of Iowa City. Staff members work closely
with the Chamber of Commerce, Iowa City Area Development Group (ICAD), University of
Iowa, and others in promoting the City as a viable business location. They assist developers
and prospective companies with commercial and industrial development projects. Staff
advises the City Council, boards and commissions regarding economic development
projects and proposals.
The Urban Planning division coordinates preparation of the Comprehensive Plan including
district plans that focus on development, redevelopment, preservation and conservation
issues within the city¶s ten neighborhood districts. Drafting of these plans includes extensive
citi]en participation through public planning workshops, surveys and interviews with property
owners, developers, realtors, environmental organi]ations and neighborhood groups.
The division promotes sustainable growth and development within the city by establishing
comprehensive plans and associated policies and regulations that ensure that the best
qualities of the city¶s residential, commercial, and employment areas are preserved and
supported while promoting new development opportunities that will create long term value
for the community. The division fulfills state statutory requirements pertaining to ]oning,
development, and historic preservation.
The Neighborhood Services division supports and encourages citi]ens to help shape the
future of their neighborhood. By assisting in the establishment of neighborhood associations,
and coordinating with 33 neighborhood associations, this division seeks to encourage action
by providing ideas and resources that help associations address their needs and interests
within the goals of the larger community.
The Human Services division makes annual allocations to the area¶s human service
agencies. Staff coordinates with United Way of Johnson County and the Housing and
Community Development Commission in providing recommendations for the allocation of
these funds. The division also manages the donation stations for homeless citi]ens.
The Metropolitan Planning Organi]ation of Johnson County (MPOJC) is the County-
wide planning organi]ation for Johnson County, Iowa. Assistance is provided to MPOJC
member agencies in three specific program areas: transportation planning, transportation
assistance to small communities, and general human service issues.
52
Boards and Commissions:
The Planning and Zoning Commission is charged with drafting and implementation of the
zoning code and subdivision regulations in accordance with the Comprehensive Plan.
Commission members review annexations and requests for rezoning and subdivision;
making a final recommendation to City Council.
The Board of Adjustment reviews requests for special exceptions, variances and other
appeals pertaining to the zoning code.
The Historic Preservation Commission conducts studies and implements regulations
designed to promote the preservation of historic landmarks and districts.
The Public Art Advisory Committee administers the Public Art Program by determining the
placement of public art, the type of art to be used in a specific project, and the artist to be
engaged; overseeing the acceptance of gifts of art; overseeing the maintenance and
disposition of public art; and overseeing expenditures of the Public Art Program budget.
Housing and Community Development Commission assesses and reviews policies and
planning documents related to the provision of housing, jobs, and services for low and
moderate income residents, reviews policies and programs of the Community Development
Division and makes recommendations regarding the use of public funds to meet the needs
of low and moderate income residents. The Commission also seeks public participation in
assessing needs and identifying strategies to meet these needs.
Planning & Community Development Personnel:
FY2013 FY2014 FY2015
Total FTEs 19.13 19.15 17.53
Subsequent to adoption of the FY2015 budget a new department has been formed. The
Neighborhood & Development Services Department will encompass both Housing &
Inspection Services and Planning & Community Development Department. It will be
presented as the Neighborhood & Development Services Department beginning in the
FY2016 budget.
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Public Works Director: Rick Fosse
Administrative Office Location: 410 E. Washington St.
Phone: (319) 356-5141
PUBLIC WOR.S DEPARTMENT
Public Works Department Divisions
General Fund:
Administration Ɣ Engineering
Special Revenue:
Streets Operations (Road Use Tax Fund)
Enterprise:
Wastewater Treatment Ɣ Water
Refuse Collection Ɣ Landfill
Storm Water
Internal Service:
Equipment
MISSION STATEMENT
The Public Works Department exists to provide the essential infrastructure and services
necessary for the health, safety, and welfare of our community. These services are provided
in a manner that will enhance the quality of life of our citi]ens today and for generations to
come.
DEPARTMENT DESCRIPTION
The Public Works Department is comprised of nine operational areas which operate from
various locations throughout the city.
The Public Works Administration division manages the activities of the nine divisions.
Administration also oversees the Energy Efficiency & Conservation Block Grant reported in
the Special Revenue Funds ± Energy Efficiency & Conservation Block Grant Fund.
The Engineering division performs work in connection with all municipal public works
improvements including bridges, roads, sanitary sewers and stormwater systems and is a
General Fund account funded primarily through property tax revenue. Engineering staff
review subdivision plans, design public works improvement projects, perform survey work,
and inspect the construction of public works projects and subdivision improvements.
The Streets Operations division is funded by the Road Use Tax. The Streets Division is
responsible for the maintenance of the City
s street system. The work duties include
maintenance and repair of the City
s concrete and asphalt streets, street sweeping, leaf
vacuum program and snow plowing.
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Public Works Personnel:
FY2013 FY2014 FY2015
Total FTEs 157.60 153.60 154.60
The Wastewater Treatment division ensures the public health and safety of the citi]ens of
Iowa City and locally protects the Iowa River as a water resource for the people of Iowa. The
division provides proper care, operation, and maintenance of City wastewater and storm
water collection systems, treatment plants, and the local environment. The division is
supported primarily through user fees.
The Water division is responsible for maintaining clean, safe drinking water for the
community. Because of the many water sources on two water well sites, Iowa City has the
ability to provide an excellent blend of high quality water as well as an abundant capacity.
The division produces and distributes high quality water in a quantity sufficient to meet the
residential, commercial, industrial, and firefighting needs of the City. The division is
supported primarily through user fees.
The Refuse Collection division protects the health safety and welfare of our community by
providing prompt and safe curbside collection of waste materials. The division is supported
primarily through user fees.
The Landfill division serves Johnson County, .alona and Riverside. Each year, the landfill
takes in about 125,000 tons of trash. Trash is landfilled according to stringent federal and
state regulations to ensure that environmental protection is in place. The division is
supported primarily through user fees.
The Storm Water Management division is administered by the Engineering Division of the
Public Works Department. The City of Iowa City has developed programs to reduce the
discharge of pollutants carried by storm water into our local waterways. Revenue to support
its mission is derived from monthly stormwater utility fees collected from local residents and
businesses.
The ETuipment division provides repair, preventive maintenance and equipment
management services for all major City-owned vehicular equipment with the exception of
Transit buses. Fueling services are also the responsibility of the Equipment Division, along
with acquisition of new vehicles/equipment and disposition of replaced vehicles/equipment.
The division operates as an internal service fund and is supported through chargebacks to
City divisions.
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Transportation Services Director: Chris O¶Brien
Parking Office Location: 335 Iowa Avenue
Phone: (319) 356-5096
Transit Office Location: 1200 South Riverside Dr.
Phone: (319) 356-5151
www.ebongo.org
Transportation Services Personnel:
FY2013 FY2014 FY2015
Total FTEs 81.00 77.50 77.50
TRANSPORTATION SERVICES
Transportation
Services Department
Divisions:
General Fund:
Public Transportation
Enterprise Funds:
Parking
Public Transportation
MISSION STATEMENT
The Iowa City Transportation Services Department is committed to providing convenient, safe
parking options, safe and courteous transit services, and quality customer service to the citi]ens and
visitors of Iowa City.
DEPARTMENT DESCRIPTION
The Transportation Services Department manages the City¶s Parking and Public Transportation
divisions. Both divisions are self-supporting enterprise funds the Public Transportation division was
transferred out of the General Fund and into its own enterprise fund starting in fiscal year 2013.
The Parking division consists of Administration, On-street, Parking Lot, and Parking Ramp
operations. The division oversees the operation of four parking structures with 2,486 off-street
spaces, 1,302 on-street and surface parking lot spaces, and 148 designated motorcycle/scooter
spaces.
The Public Transportation division consists of Administration, Mass Transit Operations, Fleet
Maintenance, and Court Street Transportation Center management. The division operates and
maintains a 27 bus fleet serving 19 routes during weekday peak service, as well as contracting with
Johnson County SEATS for paratransit service. The Court Street Transportation Center is
maintained and operated by the Transit Division.
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Operations Specialist: Michael Tharp
Location: 1801 S. Riverside Drive
Phone: (319) 356-5045
Iowa City Municipal Airport Five Year Strategic Plan
2011-2015
Airport Personnel:
FY2013 FY2014 FY2015
Total FTEs 1.00 1.00 1.00
AIRPORT
VISION STATEMENT
The Iowa City Municipal Airport, through the direction of the Airport Commission, will provide
a safe, cost-effective general aviation airport that creates and enriches economic,
educational, health care, cultural, and recreational opportunities for the greater Iowa City
area.
MISSION STATEMENT
The mission of the Iowa City Municipal Airport is to support the strategic goals of the City of
Iowa City and to meet the needs of its stakeholders.
DEPARTMENT DESCRIPTION
Iowa City¶s Municipal Airport is a general aviation airport located in the southwest part of
Iowa City. It is the oldest, continuously operating airport west of the Mississippi. Of the 113
pubic airports in Iowa, the Iowa City Municipal Airport is one of the busiest general aviation
airports in the state.
A Fixed Base Operator on the airfield provides fuel service, aircraft maintenance, flight
instruction, and charter services. The airport has approximately 30,000 take-offs and
landings annually and sold over 240,000 gallons of jet fuel and aviation gasoline to aircraft
operators in FY2012.
Airport staff is responsible for daily operation and maintenance of all airport facilities,
including 59 T-Hangars, 6 corporate hangars, other airfield buildings, runways and
equipment. The Operations Specialist staffs an administrative office, manages leased areas
and contracts, plans and oversees airport-related capital improvements.
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Non-Budgetary
Funds
General
Fund
Special
Revenue Funds
Debt
Service
Fund
Permanent
Funds
Enterprise
Funds
Capital
Projects
Fund
Internal
Service Funds
General (10**)
Community
Development Block
Grant (2100)
Debt Service
(50**)
Perpetual Care
(6001)Parking (710*)Capital
Projects Equipment (810*)
HOME Grant (2110)Transit (715*)Risk Management
Services (8200)
Road Use Tax (2200)Wastewater
Treatment (720*)
Information
Technology Services
(830*)
Other Shared
Revenues (2300)Water (730*)Central Services
(8400)
Energy Efficiency &
Conservation Block
Grant (2310)
Refuse Collection
(7400)
Health Insurance
(8500)
UniverCity (2315)Landfill (750*)Dental Insurance
(8600)
Metro Planning
Organization of
Johnson County
(2350)
Airport (7600)
Employee Benefits
(2400)
Stormwater
Management
(7700)
Agency Funds
Peninsula Apartments
(2510)
Cable Television
(780*)Project Green (9102)
Tax Increment
Financing (26**)
Public Housing
Authority (79**)
General Rehabilitation
& Improvement
Program (2810)
Self-Supporting
Municipal
Improvement District
(2820)
Major funds
City of Iowa City
Fund Structure
Budgetary Funds
58
59
BUDGETARY FUND STRUCTURE
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The City, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements. All of the funds of the City can be divided into three categories:
governmental funds, proprietary funds, and fiduciary funds.
Governmental Funds
The General Fund is the City’s primary operating fund and includes activities in the
following areas: general government administration, public work administration, public
safety, cultural and recreational activities, community and economic development.
Special Revenue funds account for proceeds from specific sources (other than those
accounted for within capital projects funds) which are usually required by law or regulation
to be accounted for in separate funds and to be expended for specific purposes. Examples
include the employee benefits tax levy; Community Development Block Grant (CDBG),
Road Use Tax receipts; activities of the Metropolitan Planning Organization of Johnson
County (formerly known as JCCOG), taxes generated for a Self-Supporting Municipal
Improvement District (SSMID), and tax increment financing (TIF) property tax receipts.
The Debt Service Fund accounts for principal and interest payments on the City’s
general long-term debt. Funding is provided by the debt service property tax levy,
transfers from Water Operations, and loan repayments.
Capital Project funds account for the acquisition and/or construction of major facilities
and assets in excess of $25,000.
Permanent funds account for resources in which the entity is restricted to expending
earnings and not principal for purposes that support a specific program. The City has one
permanent fund, the Perpetual Care fund, which supports the City’s cemetery.
Proprietary Funds
Enterprise funds are primarily self-supporting in that they are financed by program and/or
user fees for the services provided. Such functions for the City of Iowa City include
Parking, Transit, Wastewater Treatment, Water, Refuse / Solid Waste, Landfill, and Storm
Water Management. The Iowa City Airport, Cable Television, and Iowa City Housing
Authority are also classified as enterprise funds. The Iowa City Airport is not self-
supporting at this time and receives $100,000 property tax subsidy each year. Cable
Television is funded through a non-exclusive franchise agreement. The Iowa City Housing
Authority’s primary funding source is through the Department of Housing and Urban
Development (HUD)’s federal grant and voucher programs.
Internal Service funds (non-budgetary) are also self-supporting and financed on a cost-
reimbursement basis through charges to the departments and divisions (budgetary units)
which utilize their goods and services. Such activities are not reportable, based on the
State of Iowa’s budget filing requirements, nor are they reflected in the government-wide
financial statements. Funds in this category include Equipment, Information Technology
Services, Risk Management, Central Services, and the Health and Dental Reserves.
Fiduciary Funds
Agency funds (non-budgetary) are fiduciary funds that account for resources held for
the benefit of parties outside the city government. For this reason, agency funds are not
appropriated through the budget process, nor are they reflected in the government-wide
financial statements. The City has one agency fund presented, Project Green. Agency
funds do not report revenues and expenditures; they only report assets and liabilities.
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City Council Housing & Inspection Services
Housing & Inspection Administration
City Clerk Building Inspections
Housing Inspections
City Attorney Housing Authority
City Manager Parks & Recreation
City Manager Parks & Recreation Administration
Communications Office Recreation Administration
Human Resources Park Maintenance
Human Rights Cemetery Operations
Finance Library
Finance Administration Library General
Accounting Library Foundation
Purchasing
Revenue Senior Center
Police Planning & Community Development
Police Administration Planning & Community Development Admin
Police Administrative Services Urban Planning
Police Field Operations Community Development
Economic Development
Fire Neighborhood Services
Fire Administration Human Services
Fire Emergency Operations
Fire Prevention Public Works
Fire Training Public Works Administration
Engineering Services
Departments & Divisions by Fund
General Fund
61
CDBG Fund Peninsula Apartments Fund
Planning & Community Development Housing & Inspection Services
Community Development Housing Authority
HOME Grant Fund Tax Increment Financing Fund
Planning & Community Development Planning & Community Development
Community Development Planning & Community Development Admin
Road Use Tax Fund General Rehabilitation & Imprv Program
Public Works Planning & Community Development
Streets Operations Community Development
Other Shared Revenues Fund Self-Supporting Municipal Imprv District
Planning & Community Development Planning & Community Development
Community Development Community Development
Energy Efficiency & Conservation Block Grant
Public Works
Public Works Administration
UniverCity Fund
Planning & Community Development
UniverCity Neighborhood Partnerships
Metro Planning Organization of Johnson County
Planning & Community Development
Metro Planning Organization of Johnson County
Employee Benefits Fund
Finance
Finance Administration
Perpetual Care
Parks & Recreation
Cemetery Operations
Departments & Divisions by Fund
Special Revenue Funds
Permanent Funds
62
Parking Fund Landfill Fund
Transportation Services Public Works
Parking Operations Landfill Operations
Transit Fund Airport Fund
Transportation Services Airport Operations
Public Transportation Airport Operations
Wastewater Treatment Fund Storm Water Management Fund
Public Works Public Works
Wastewater Treatment Storm Water
Water Fund Cable Television Fund
Public Works City Manager
Water Operations Cable Television
Refuse Collection Fund Housing Authority Fund
Public Works Housing & Inspection Services
Refuse Collection Housing Authority
Equipment Fund Central Services Fund
Public Works Finance
Equipment Purchasing
Risk Management Services Fund Health Insurance Fund
Finance Finance
Risk Management Finance Administration
Information Technology Services Fund Dental Insurance Fund
Finance Finance
Information Technology Services Finance Administration
Departments & Divisions by Fund
Enterprise Funds
Internal Service Funds
FINANCIAL SUMMARY
Financial Plan Preparation Schedule
Financial and Fiscal Policies
All Funds
Fund Balance Summary
Revenue Summary
Expenditure Summary
Inter Fund Transfers
Personnel Full Time Equivalents (FTE)
F
Y
2
0
1
5
PREPARATION OF THE FINANCIAL PLAN
Introduction
This Three-Year Financial Plan is for fiscal years FY2014 through FY2016, which begins
July 1 and ends June 30. The Financial Plan includes the current year revised budget,
the one-year annual budget as required by Iowa Code, and provides an additional
projection year as a planning tool. The purpose of the overview is to disclose the basis
on which the financial plan has been prepared.
The role of a government's operating budget differs from that of a private business.
Budgets are an important internal planning tool for business, but they also play an
external role for governmental entities. A multi-year financial plan informs parties inside
and outside government of future objectives and provision of services to its constituents.
The three-year plan also permits a more comprehensive review of the City‟s financial
condition, allowing analysis of current and future needs and requirements. During
preparation of the plan, careful review is made of property tax levy rates, utility and user
fee requirements, ending cash balances by fund, debt service obligations, bond financing
needs, capital outlay for equipment purchases, and major capital improvement projects.
This document contains operating budgets for the governmental funds: general, special
revenue, debt service, capital project and permanent funds. It also includes business
type funds and internal service funds. Internal service fund activities are considered non-
budgetary in that they are not formally appropriated, reported to the State of Iowa or
included in the adopted budget resolution approved by City Council each year. This is in
accordance with the state‟s filing requirements. Financial summaries for “All Funds”
exclude these non-budgetary funds.
Budget projections are summarized by major revenue and expenditure categories within
each division. A separate multi-year Capital Improvements Program (CIP) shows
budgeted revenue and expenditures for FY2014 through FY2018.
Basis of Accounting
The modified accrual basis of accounting has been used for preparation of the City‟s
fiscal year 2015 budget for all funds and fund types including proprietary funds. Fiscal
year 2015 will be the City‟s first budget using the modified accrual basis of accounting,
whereas prior year budgets were prepared using the cash basis of accounting. The
modified accrual basis of accounting used in the preparation of the fiscal year 2015
budget is similar to the accounting basis used in the City‟s Comprehensive Annual
Financial Report (CAFR) for the governmental funds, except for the treatment of interfund
loans, loan repayments, and same fund transfers.
65
All of the City‟s governmental funds are accounted for using the modified accrual basis
of accounting. The modified accrual basis of accounting uses a current financial
resources measurement focus, which generally includes only current assets and current
liabilities on the balance sheet. Under the modified accrual basis, revenue is
recognized when susceptible to accrual, which is in the period in which it becomes both
available (collectible within the current period or soon thereafter to be used to pay
liabilities of the current period) and measurable (the amount of the transaction can be
determined). Revenue accrued includes property taxes, intergovernmental revenue, and
interest earned on investments (if they are collected within 60 days after the year-end).
Expenditures are recorded when the related fund liability is incurred. Principal and
interest on long-term debt, as well as expenditures related to compensated absences
and claims and judgments, are recorded only when payment is due. This basis differs
from that used in the CAFR for the government-wide financial statements and the
proprietary fund statements.
The government-wide financial statements and the proprietary fund statements are
accounted for on the flow of economic resources measurement focus and use the
accrual basis of accounting in the City‟s CAFR. Agency funds do not have a
measurement focus and use the accrual basis of accounting. Under the accrual method,
revenues are recorded when earned and expenses are recorded at the time liabilities
are incurred. The City applies all applicable Financial Accounting Standards Board
pronouncements issued on or before November 30, 1989, except those that conflict with
GASB pronouncements, in accounting and reporting for these funds.
Annual Preparation Schedule
The City Manager instructs the Department Heads on whether any changes in level of
service can be factored into the proposed financial plan. This is done before the actual
budget process starts. Changes to the financial plan are done annually during the
budget process. All revenue and expenditure estimates are re-evaluated and revised if
necessary.
In early October, Department and Division Heads are able to access their respective
budget projections. They can make adjustments to their budget during this time. They
review salary projections, history of each Department/Division‟s actual line item
expenditures, and projected revenues and costs covered by the Financial Plan. (The
Finance Department projects revenues individually and uses a combination of inflation
factors and individual costs to project expenditures.)
In late October, budget entry is restricted and only accessible to the Finance
Department.
In November, the Finance Department reviews the budget projections with requests
added and compiles them all into a budget. All budget forms and adjustments are
forwarded to the City Manager.
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By mid-December, the City Manager and Finance Department decide which
modifications to operations will be made. A tax levy is computed. Analysis is done so
all funds have required balances or zero balances. Then the Proposed Financial Plan
document is printed.
City Council reviews the Proposed Financial Plan during the month of January.
In February, The Proposed Financial Plan and a memo of Council‟s changes are
presented to the public. A public hearing is held at least one week prior to the final
adoption.
In March, the final Financial Plan is adopted. The State of Iowa requires a one-year
budget be adopted by March 15 of each year. The applicable year in Iowa City‟s three-
year Financial Plan is adopted as the annual budget to satisfy State requirements.
Amending the Adopted Budget
Budget amendments are typically presented to the City Council twice a year, with a
public hearing held each time to allow for citizen input. The first public hearing is
usually held in early fall, and the second and/or final hearing is in late spring. All
amendments must be formally approved and certified to the State of Iowa by May 31 st,
as required by law.
The fall budget amendment is primarily comprised of appropriations from the prior year
that must be „carried-forward‟ or re-appropriated as part of the new fiscal year. These
carry forwards are in two forms 1) unspent department appropriations, and 2)
incomplete capital improvement projects.
Departments may request to carry appropriations forward into the next fiscal year that
remain unspent at the end of the fiscal year. These requests are submitted to the
Finance Director for review and then approved or denied by the City Manager. In order
for an appropriation to be carried forward into the next fiscal year, it must meet the
following criteria:
1) The appropriation must be for an item or service specifically listed in the
requesting department‟s budget. Appropriations for regular and ordinary
operating expenditures may not be carried forward. Purchases of items and
services not listed in the requesting department‟s budget are not eligible for
carryover.
2) The amount of the appropriation may not be lower than the lesser of 1) one
percent of the activity‟s budget, or 2) $5,000.
3) All appropriations to be carried forward are contingent upon adequate, available
resources and fund balance.
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In addition to these carry forward requests, there are many capital improvement projects
that span across fiscal years. These projects must be re-appropriated in accordance
with State budget law. The Finance Department compiles a summary of capital projects
and their remaining, unspent appropriations, and then these unspent project
appropriations are included as part of the budget amendment for the following fiscal
year. These two types of budget carry forwards are the primary basis for the first
budget amendment of the year.
The second budget amendment is compiled during the annual budget process. While
department budget requests for the next year are being compiled during the budget
process, departments also submit their revised budget requests for the current year.
These requests help formulate the revised budget for the current year. Revisions to the
current year budget must still comply with the City‟s budget amendment policy.
Following the completion of the next year‟s budget process and approval in March, the
second budget amendment is compiled and submitted for City Council approval.
Financial statements which compare the fiscal year‟s actual revenues and expenditures
to budgeted authority are published by the 1 st of December immediately following the
end of the fiscal year (June 30). These statements are also presented for the City as a
whole in the notes to that year‟s Financial Report. Legal compliance is met if actual
expenditures do not exceed the budgeted expenditures by program areas: Public
Safety, Public Works, Health & Social Services, Culture and Recreation, Community
and Economic Development, General Government, Debt Service, Capital Projects and
Business Type/Enterprises.
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Financial Plan Preparation Schedule
FY2015 – 2016
October 1, 2013 FY15 budget projections are available to
Departments/Divisions.
October 25 Department/Division budget entry deadline.
October 28 – November 15th City Manager, Finance Administration, department
directors and managers review financial plan.
November 18 – December 3rd Input approved adjustments from City Manager.
November 18 Preparation of the proposed financial plan and FY15
thru December 13th budget by Finance Administration.
December 19 Distribution of proposed Financial Plan to City
Council. (PDF due to Clerk‟s office December 18th)
January 2014 City Council budget work sessions.
January 31 State forms prepared.
February 18 Set Public Hearing & send hearing notice to
newspaper.
March 4 Hold Public Hearing. City Council approves FY2015
budget , the FY2015-2016 Financial Plan and
FY2014-FY2018 CIP Plan.
March 15 File deadline date for budget with Iowa Department of
Management and Johnson County Auditor
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FINANCIAL AND FISCAL POLICIES
The City of Iowa City's financial policies set forth the basic framework for the overall fiscal
management of the City. These policies assist the decision-making process of the City
Council. These policies provide guidelines for evaluating both current activities and
proposals for future programs.
Most of the policies represent long-standing principles, traditions and practices, and follow
generally accepted accounting principles which have guided the City in the past and have
helped maintain financial stability.
OPERATING BUDGET POLICIES
The City will prepare an annual balanced budget for all operating funds. A
balanced budget is one that has revenues sufficient to equal expenditures.
The City will maintain a budgetary control system to ensure adherence to the
budget and will prepare monthly reports comparing actual revenues and
expenditures to budgeted amounts.
Operating budgets are established on a fund/department/program basis.
A contingency account will be maintained in the annual General Fund operating
budget to provide for unanticipated expenditures or to meet unexpected small
increases in service delivery costs, budgeted annually at approximately ¾ of one
percent of expenditures and transfers out. The City Council will be informed semi-
annually on staff initiated amendments from the contingency account to the
operating programs within the General Fund.
Budget amendments may be made throughout the year with approval of the
Department Director, Director of Finance and the City Manager. The City Council
formally reviews and approves all amendments processed by staff twice a year –
once in the late summer/early fall and once in the spring.
Increases or amendments to operating budgets are made only in the following
situations:
- emergency situations
- transfer from contingency
- expenditures with offsetting revenues or fund balance
- carry-over of prior year budget authority for expenses that had not been paid as of
the end of the fiscal year.
Emergency funds will be transferred to operations for the following purposes:
- to provide natural or other disaster response or mitigation funding/interim loans
- to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill
or other State operating assistance
70
- to mitigate pension, insurance, or health care funding anomalies, emergencies, or
spikes
- to avoid any defaults from the payment of long term or bonded debts
- for any other financial emergencies declared by the City Council
OPERATING BUDGET PREPARATION CRITERIA
General Guidelines:
- Maintain the fiscal integrity of the City’s operating and capital improvement budgets
in order to provide services and to construct and maintain the City’s infrastructure.
- Maintain the City’s responsible fiscal position and AAA bond rating.
- Present budget data to the City Council in a format that will facilitate annual budget
decisions based on a three-year planning perspective. Provide the City Council
with a summary of the three-year forecasts.
- Encourage citizen involvement in the annual budget decision-making process
through public hearings, informal meetings, budget briefs and related informational
efforts.
Service Level Guidelines:
- Deliver service levels which are consistent with the citizens' willingness to pay and
the City's available resources.
- Base decisions to reduce service levels or eliminate programs on City-wide
priorities.
- Recognize that City employees are one of the City government's most valuable
resources and are essential to the delivery of high quality, efficient services.
Revenue Guidelines:
- Property tax levy rates will not exceed the limits as established by the State of Iowa.
- Revise user fee rate structures to charge the costs of service provided to the
benefiting customers, while maintaining sensitivity to the needs of low income
citizens.
Expenditure Guidelines: Support responsible management efforts to increase
productivity by providing resources for office automation, preventive maintenance, risk
management/employee safety, and employee training.
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REVENUE POLICIES
The City will try to maintain a diversified and stable revenue system to minimize
short-run fluctuations in any one revenue source.
The City will attempt to maximize benefits from major revenue sources as a way of
maintaining a stable property tax rate.
The City will follow an aggressive policy of collecting revenues.
The City will establish all user charges and fees at a level related to the full cost
(operating, direct, and indirect) of providing the service, whenever practical.
The City will review licenses, fees, and charges annually to determine if the
revenues support the cost of providing the service.
The finance goal of Recreation programs is for fees to provide 50% of departmental
funding.
Parking, Refuse, Wastewater Treatment, Stormwater, Landfill, Cable Television and
Water funds will be self-supporting through user fees. Self-supporting shall be
defined as maintaining a positive net income after depreciation but before capital
contributions, transfers, and extraordinary items.
- Rate adjustments will be submitted to the City Council by ordinance if state or
locally legislated, or by resolution (if not state or locally legislated).
The City will use up to 5% of the annual Road Use Tax allocation to fund employee
benefits for the Streets and Traffic Engineering personnel.
ECONOMIC DEVELOPMENT POLICIES
It shall be the policy of Iowa City to maintain an economic development plan. The
purpose of the plan is to attract new development including residential, commercial
and industrial uses. Further, the purpose of the plan is to retain the city's existing
business operations and to encourage them to expand and foster spin-off business
operations. The city's plan also supports organizations which help to incubate, grow,
foster, and create new business operations by providing non-traditional collaborative
environments.
The expected results of the economic development plan are: increased economic
activity, more jobs, lower unemployment, higher wages, greater property values,
more tax revenues, more ownership and entrepreneurial opportunities and
revitalization of underutilized or blighted areas.
The city will consider the use of incentive programs including city, state and federal
economic development funds, tax increment financing, public private partnerships
and other tools in order to achieve the expected results.
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Various evaluative tools including financial pro forma's, written evaluation reports,
established benefit metrics, and other performance tools shall be used to monitor the
use of economic incentives from the early stages of project development through the
issuance of an incentive and post incentive to make sure the objectives are met.
Developers who receive incentives will be expected to enter into development
agreements which delineate the terms, conditions, understandings and the expected
results of receiving an incentive.
It will be the policy of the City of Iowa City to endeavor to attract, recruit, retain,
foster and develop business that is new to our region or metropolitan statistical area
(MSA) through the use of incentives. The city will not actively recruit business from
other jurisdictions within our MSA unless a business is seeking to expand or
considering a relocation outside the state. Should businesses from jurisdictions
within our MSA wish to locate in the City of Iowa City we will notify our neighboring
jurisdiction of the interest. It will be the general practice of the City of Iowa City to not
provide economic incentives to business wishing to relocate from another jurisdiction
within our MSA unless a business is seeking to expand or considering a relocation
outside the state.
When incentive programs are utilized they will be used to maximize the benefits to
the City of Iowa City. The dollar amount of the incentive and time duration of the
incentive shall be smallest amount necessary to achieve the maximum amount of
city benefit as determined by the City of Iowa City, City Council.
Despite the need for the program to be flexible and nimble in order to respond to the
ever changing economic conditions of the marketplace it will be the policy of the city
to insure that the process of using incentives is an open and transparent public
process which instills confidence in the public’s understanding of how economic
development incentives are utilized.
CAPITAL IMPROVEMENT PROGRAM BUDGET POLICIES
The City will develop a multi-year Capital Improvement Program (CIP), which will be
reviewed and updated annually, comply with City Council goals and be compatible
with the Comprehensive Plan whenever possible.
The complete multi-year CIP funding plan must be balanced each year by matching
projected expenditures with proposed revenue sources by fund.
Funding for projects should be obtained through borrowing from:
- bond market, general obligation or revenue bonds
- enterprise fund operations and reserves
- internal loans
The City may utilize General Fund cash balances to fund capital projects whenever
available and feasible. For the Airport, it is policy that the General Fund will match
up to $100,000 in grants received per year.
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The City shall utilize available funding sources for capital improvements whenever
practical and feasible such as but not limited to:
- federal and state grant funds
- special assessments
- developer contributions
The City will maintain its physical assets at a level adequate to protect the City's
capital investment and to minimize future maintenance and replacement costs. The
budget will provide for the adequate maintenance and the orderly replacement of the
capital plant and equipment from current revenues when possible.
RESERVE POLICIES
The City will establish a contingency line-item in the annual General Fund operating
budget to provide for unanticipated expenditures or to meet unexpected small
increases in service delivery costs, budgeted at ¾ of one percent of expenditures.
Operating fund balances at fiscal year-end will be maintained at a level to ensure
sufficient cash flow throughout the fiscal year. Unassigned fund balance in the
General Fund reserves will not go below 15% of total expenditures and transfers out,
with a ceiling of 25%. Fund balances in excess of 25% will be transferred to the
City’s Emergency fund, used to retire outstanding debt, and/or be used to provide
property tax relief.
The City will create an Emergency fund and will strive to maintain the balance at an
amount equal to the State reimbursement for commercial/industrial property tax
replacement plus the City’s pension and OPEB liabilities.
Reserves will be maintained in the Water, Wastewater, and Parking funds, and all
business-type funds that have issued revenue bonds, in accordance with the
applicable bond covenant provisions.
Reserves will be maintained in the City’s business-type funds to ensure sufficient
cash flow throughout the year as well as funds for capital repairs and infrastructure
replacement. Unassigned reserves shall be limited to accumulated depreciation plus
25% of expenditures and transfers out. Excess reserve balances will be transferred
to the Emergency fund, used to retire outstanding debt, used to provide utility rate
relief, or be reserved for future capital improvement needs.
Reserves will be maintained for equipment replacement and for unexpected major
repairs in the following areas: Parking, Wastewater, Water, Landfill, Transit, Cable
Television, Equipment Replacement, Information Technology Services, Central
Services, Library Computer Equipment, and Parkland Acquisition and Replacement.
Reserves, based on actuaries, will be maintained for the Risk Management Loss
Reserve, Medical and Dental Insurance Funds. Excess reserve balances may be
transferred to the Emergency fund if the City’s OPEB liabilities are not fully funded.
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All City trucks, cars and necessary accessories will be maintained on a replacement
cost basis each year. A separate reserve fund has been set up to fund these
replacements. Additions to the fleet are made through allocations in the annual
budget. Fire Department vehicles and Transit buses will be purchased through the
issuance of debt.
All general obligation debt will be paid from the Debt Service Fund. General
Obligation debt applicable to Enterprise Fund projects will be paid out of the Debt
Service Fund, but will be abated from revenues from the respective Enterprise
Fund(s).
DEBT POLICIES
The City will confine long-term borrowing to capital improvements and Community
and Economic Development initiatives. Short term borrowing will be applicable for
large dollar rolling stock (buses, fire apparatus) purchases and computer systems.
Total general obligation debt will not exceed 5% of total taxable assessed value of
real property.
The debt service property tax levy shall not exceed 30% of the total property tax
levy.
The City will follow a policy of full disclosure on every financial report and bond
prospectus.
The City will use "pay as you go" financing to fund general capital improvement
projects, whenever feasible and practical.
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES
Quarterly financial reports will be prepared.
A three-year financial plan for all operating funds will be prepared by the City
Manager and presented to the City Council for their review. This will include the
current revised year and two projected years.
A Multi-Year Capital Improvement Program budget will be prepared, reviewed and
revised annually.
An independent audit will be performed annually for all City funds.
The City will produce a Comprehensive Annual Financial Report (CAFR) in
accordance with generally accepted accounting principles as outlined by the
Governmental Accounting Standards Board.
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Estimated Estimated Unassigned
Fund Fund Restricted,Fund
Balance Budgeted Transfers Budgeted Transfers Balance Committed,Balance
7/1/2014 Revenues In Expenditures Out 6/30/2015 Assigned 6/30/2015
Budgetary Funds
10**General Fund 20,676,017$ 48,016,536$ 8,782,808$ 52,313,602$ 3,887,016$ 21,274,743$ 5,666,299$ 15,608,444$
Special Revenue Funds
2100 CDBG & CDBG Rehab 341,170 1,006,351 - 849,708 - 497,813 - 497,813
2110 HOME Program 88,173 641,922 - 594,330 - 135,765 - 135,765
2200 Road Use Tax 3,289,746 6,657,760 390,883 5,624,316 1,020,214 3,693,859 - 3,693,859
2300 Other Shared Revenue (105,214) 3,700,000 - 3,150,000 - 444,786 - 444,786
2310 Energy Efficiency and Conservation 26,884 137,805 - 171,136 - (6,447) - (6,447)
2315 UniverCity Neighborhood Partnrship (2,645) - - - - (2,645) - (2,645)
2350 Metropolitan Planning Organization 125,585 323,545 353,596 696,562 - 106,164 - 106,164
2400 Employee Benefits 1,806,806 9,714,870 - 595,717 8,938,242 1,987,717 - 1,987,717
2510 Peninsula Apartments 80,179 60,559 - 56,225 - 84,513 - 84,513
26**Tax Increment Financing (227,671) 652,624 - 155,525 652,624 (383,196) - (383,196)
2810 General Rehabilitation and Imprv - - - - - - - -
2820 SSMID: Downtown District 1,590 296,141 - 296,141 - 1,590 - 1,590
50**Debt Service Fund 5,279,826 13,497,271 1,125,849 13,780,399 - 6,122,547 - 6,122,547
Permanent Funds
6001 Perpetual Care 115,091 - - - - 115,091 - 115,091
Enterprise Funds
710*Parking 5,822,487 5,167,627 843,550 4,238,247 1,343,550 6,251,867 1,679,996 4,571,871
715*Transit 3,501,775 4,032,763 2,971,842 6,544,321 110,388 3,851,671 1,745,925 2,105,746
720*Wastewater Treatment 23,311,727 13,283,613 4,559,962 10,332,884 8,459,962 22,362,456 9,860,329 12,502,127
730*Water 10,762,018 9,242,556 2,008,715 8,075,239 4,256,340 9,681,710 4,194,487 5,487,223
7400 Refuse Collection 744,514 3,017,982 - 3,006,805 - 755,691 - 755,691
750*Landfill 24,092,806 5,288,063 835,601 4,375,589 1,397,087 24,443,794 20,703,026 3,740,768
7600 Airport 347,331 322,091 68,415 358,380 32,126 347,331 100,000 247,331
7700 Stormwater Management 1,116,762 1,202,321 - 705,953 - 1,613,130 - 1,613,130
780*Cable Television 1,557,904 687,580 25,000 688,566 80,000 1,501,918 270,059 1,231,859
79**Housing Authority 6,162,829 7,393,837 - 7,343,842 44,737 6,168,087 2,775,386 3,392,701
Capital Project Funds 28,588,868 25,197,768 9,046,065 50,578,591 - 12,254,110 - 12,254,110
Sub-total Budgetary Funds 137,504,557$ 159,541,585$ 31,012,286$ 174,532,078$ 30,222,286$ 123,304,065$ 46,995,507$ 76,308,557$
Non-Budgetary Funds
Internal Service Funds
810*Equipment 9,446,577$ 5,919,870$ -$ 6,643,635$ 790,000$ 7,932,812$ 6,550,968$ 1,381,844$
8200 Risk Management Loss Reserve 3,227,033 1,398,223 - 1,495,273 - 3,129,983 - 3,129,983
830*Information Technology 2,083,308 1,901,016 - 2,077,726 - 1,906,598 - 1,906,598
8400 Central Services 752,263 238,071 - 241,938 - 748,396 - 748,396
8500 Health Insurance Reserve 10,368,182 7,678,437 - 7,703,828 - 10,342,791 3,954,092 6,388,699
8600 Dental Insurance Reserve 103,402 365,000 - 379,829 - 88,573 - 88,573
Agency Funds
9102 Project Green 145,479 - - - - 145,479 145,479 -
Sub-total Non-Budgetary Funds 26,126,244$ 17,500,617$ -$ 18,542,229$ 790,000$ 24,294,632$ 10,650,539$ 13,644,093$
Total All Funds 163,630,801$ 177,042,202$ 31,012,286$ 193,074,307$ 31,012,286$ 147,598,697$ 57,646,047$ 89,952,650$
Fiscal Year 2015
All Fund Summary
City of Iowa City
76
2011
Actual
2012
Actual
2013
Actual
2014
Revised
2015
Budget
2016
Projected
Budgetary Fund Revenues
General Fund
10** General Fund 49,937,485$ 53,914,461$ 50,939,996$ 48,472,788$ 48,016,536$ 48,101,569$
Special Revenue Funds
2100 Community Development Block Grant 2,750,882 909,142 1,249,318 1,192,499 1,006,351 1,006,350
2110 HOME 1,073,247 815,658 749,760 700,000 641,922 641,920
2200 Road Use Tax Fund 5,964,592 6,503,513 6,591,930 6,608,316 6,657,760 6,657,765
2300 Other Shared Revenue 13,215,271 5,956,946 3,179,010 785,000 3,700,000 3,150,000
2310 Energy Eff & Cons Block Grant (30,700) 430,786 100,251 50,278 137,805 88,962
2315 UniverCity Neighborhood Partnership 2,852,929 4,538,391 1,284,035 - - -
2350 Metro Planning Org of Johnson Cty 309,075 319,826 317,399 332,977 323,545 328,260
2400 Employee Benefits 9,990,925 10,150,122 9,689,814 9,775,069 9,714,870 9,732,711
2510 Peninsula Apartments 59,728 58,963 60,559 58,883 60,559 60,560
26** Tax Increment Financing 847,377 839,486 408,274 453,937 652,624 1,031,912
2810 General Rehab & Improvement Prgm 101,129 153,672 - - - -
2820 SSMID-Downtown District - - 277,672 275,320 296,141 317,108
Debt Service Fund
5*** Debt Service 23,596,499 13,507,482 14,072,873 12,396,568 13,497,271 13,497,271
Permanent Funds
6001 Perpetual Care 266 239 405 239 - -
Enterprise Funds
710*Parking 5,349,414 4,851,940 4,959,159 4,721,734 5,167,627 5,167,770
715*Mass Transit - - 3,896,478 4,029,104 4,032,763 3,824,780
720*Wastewater 13,126,884 12,995,670 13,283,613 12,995,201 13,283,613 13,107,720
730*Water 8,237,210 13,799,113 8,993,449 8,386,021 9,242,556 9,676,125
7400 Refuse Collection 2,899,485 2,958,686 2,945,036 2,984,915 3,017,982 3,050,819
750*Landfill 5,845,601 5,488,647 5,095,703 5,521,838 5,288,063 5,331,879
7600 Airport 670,924 711,488 652,283 547,819 322,091 324,456
7700 Stormwater 632,880 787,310 972,369 1,201,860 1,202,321 1,227,290
780*Cable Television 808,650 823,849 829,637 841,569 687,580 684,664
79** Housing Authority 7,923,886 7,335,275 7,340,886 8,115,568 7,393,837 7,423,420
Capital Project Funds
Capital Projects 24,455,973 19,216,808 35,772,665 66,296,981 25,197,768 26,832,434
Total Budgetary Revenues 180,619,612$ 167,067,473$ 173,662,574$ 196,744,484$ 159,541,585$ 161,265,745$
Non-Budgetary Fund Revenues
Internal Service Funds
810*Equipment 5,482,982$ 5,652,704$ 5,858,464$ 5,885,820$ 5,919,870$ 6,043,893$
8200 Risk Management 1,829,911 1,530,530 1,273,402 1,087,931 1,398,223 1,396,475
830*Information Technology 1,838,063 2,017,746 1,860,961 1,842,517 1,901,016 1,923,030
8400 Purchasing 240,160 238,989 236,554 238,871 238,071 239,950
8500 Health Insurance Reserves 7,828,599 7,884,269 7,619,744 7,935,184 7,678,437 7,912,110
8600 Dental Insurance Reserves 338,589 344,320 352,828 352,881 365,000 375,574
Total Non-Budgetary Expenditures 17,558,304$ 17,668,558$ 17,201,953$ 17,343,204$ 17,500,617$ 17,891,032$
Total Revenues - All Funds 198,177,916$ 184,736,031$ 190,864,527$ 214,087,688$ 177,042,202$ 179,156,777$
City of Iowa City
All Funds
Revenues by Fund
77
2011
Actual
2012
Actual
2013
Actual
2014
Revised
2015
Budget
2016
Projected
Budgetary Fund Revenues
Property Taxes 47,825,754$ 49,542,640$ 50,416,210$ 50,307,189$ 51,608,730$ 50,589,145$
Current Taxes 47,825,754 49,542,640 50,416,210 50,307,189 51,608,730 50,589,145
Delinquent Property Taxes 7,688 1,219 3,408 - - -
Delinquent Taxes 7,688 1,219 3,408 - - -
TIF Revenues 846,062 838,766 376,192 453,937 652,624 1,031,912
TIF Revenues 846,062 838,766 376,192 453,937 652,624 1,031,912
Other City Taxes 10,865,460 11,314,443 11,216,538 4,743,992 2,594,500 2,648,211
Other City Taxes 10,865,460 11,314,443 11,216,538 4,743,992 2,594,500 2,648,211
Licenses, Permits, & Fees 2,221,561 2,140,219 2,610,554 2,194,336 2,265,527 2,235,994
General Use Permits 61,723 56,953 76,896 56,953 74,492 71,885
Food & Liq Licenses 114,805 99,187 109,068 98,363 103,933 103,933
Professional License 14,982 17,310 18,190 14,705 17,955 18,793
Franchise Fees 804,200 820,285 821,183 838,468 679,174 679,174
Misc Permits & Licenses 8,685 9,346 9,914 9,346 9,964 10,140
Const Per & Ins Fees 1,193,343 1,111,460 1,553,320 1,147,103 1,356,956 1,328,521
Misc Lic & Permits 23,823 25,678 21,983 29,398 23,053 23,548
Use Of Money And Property 7,643,563 7,964,181 7,480,408 7,021,561 2,263,791 2,265,299
Interest Revenues 988,810 1,742,733 1,038,618 991,785 871,485 870,024
Rents 1,098,723 1,104,933 1,095,260 1,150,448 1,315,989 1,320,704
Parking Meter Revenue 798,340 790,574 789,191 1,090,574 - -
Parking Lot Revenue 225,194 191,355 212,500 177,495 - -
Parking Ramp Revenue 3,822,064 3,905,901 4,136,730 3,486,614 - -
Misc Parking Revenue 630,063 162,415 132,547 58,385 - -
Royalties & Commissions 80,369 66,270 75,562 66,260 76,317 74,571
Intergovernmental 39,439,206 35,804,373 55,513,718 63,706,524 40,984,912 36,838,069
Fed Intergovnt Revenue 10,214,771 12,129,597 29,151,485 32,279,775 19,039,798 16,821,000
Property Tax Credits 35,250 49,372 57,528 24,888 1,083,921 2,125,340
Road Use Tax 5,890,842 6,447,020 6,508,053 6,548,683 6,616,545 6,616,545
State 28E Agreements 1,526,712 1,614,125 1,761,212 1,720,187 1,914,181 1,922,887
Operating Grants 81,781 61,033 76,694 61,033 81,500 81,500
Disaster Assistance - 1,418 261,106 361,172 - -
Other State Grants 20,671,216 14,532,429 16,699,487 21,346,430 11,265,256 8,282,365
Local 28E Agreements 1,018,634 969,379 998,153 1,364,356 983,711 988,432
Charges For Fees And Services 32,181,519 32,202,417 33,437,219 33,067,340 39,115,542 39,550,316
Building & Devlpmt 304,404 330,934 476,716 335,900 340,829 340,834
Police Services 101,050 135,035 269,023 136,460 30,705 30,705
Animal Care Services 12,078 9,539 8,873 12,000 11,420 11,420
Fire Services 7,179 9,086 10,529 10,651 10,305 10,305
Transit Fees 1,060,227 1,121,409 1,292,339 1,367,269 1,290,908 1,290,910
Culture & Recreation 783,127 780,074 728,364 795,572 831,155 879,155
Library Charges 114 304 57 304 57 158
Misc Charges For Services 127,351 75,239 57,590 176,753 50,569 69,079
Water Charges 8,038,944 8,232,517 8,679,147 8,232,517 9,087,539 9,520,574
Wastewater Charges 12,682,773 12,548,976 12,889,204 12,548,976 12,889,204 12,712,490
Refuse Charges 3,349,466 3,395,269 3,321,736 3,472,353 3,395,719 3,434,199
Landfill Charges 5,083,840 4,778,585 4,733,705 4,778,585 4,733,705 4,774,661
Stormwater Charges 630,966 785,450 969,936 1,200,000 1,200,000 1,225,000
Parking Charges - - - - 5,243,427 5,250,826
Miscellaneous 5,919,896 5,613,986 5,831,390 6,167,477 6,522,542 9,008,415
Code Enforcement 411,418 455,264 451,306 461,664 455,386 455,836
Parking Fines 777,341 744,285 673,223 944,285 975,000 975,000
Library Fines & Fees 211,610 201,157 182,418 201,157 182,418 182,418
Contrib & Donations 358,585 254,392 941,615 895,816 286,139 2,636,139
Printed Materials 42,491 43,063 44,196 39,041 39,569 39,570
Animal Adoption 12,268 13,020 10,620 13,020 11,264 11,969
Misc Merchandise 94,792 67,091 62,252 66,724 64,174 66,655
Intra-City Charges 2,779,569 2,669,720 2,587,123 2,801,614 2,739,292 2,739,337
Other Misc Revenue 1,228,500 1,164,254 877,624 744,156 1,769,300 1,901,491
Special Assessments 3,322 1,740 1,013 - - -
City of Iowa City
All Funds
Revenues by Type
78
2011
Actual
2012
Actual
2013
Actual
2014
Revised
2015
Budget
2016
Projected
City of Iowa City
All Funds
Revenues by Type
Other Financial Sources 33,668,903 21,645,229 6,776,937 29,082,128 13,533,417 17,098,384
Debt Sales 27,488,246 14,845,362 2,690,020 23,311,613 8,893,180 12,459,696
Sale Of Assets 1,202,557 4,059,276 1,997,537 3,109,950 2,086,450 2,081,450
Insurance Recoveries 619,822 54,640 7,520 - - -
Loans 4,358,278 2,685,951 2,081,860 2,660,565 2,553,787 2,557,238
Total Budgetary Revenues 180,619,612$ 167,067,473$ 173,662,574$ 196,744,484$ 159,541,585$ 161,265,745$
Non-Budgetary Fund Revenues
Internal Service Funds 17,558,304$ 17,668,558$ 17,201,953$ 17,343,204$ 17,500,617$ 17,891,032$
Total Non-Budgetary Revenues 17,558,304$ 17,668,558$ 17,201,953$ 17,343,204$ 17,500,617$ 17,891,032$
Total Revenues - All Funds 198,177,916$ 184,736,031$ 190,864,527$ 214,087,688$ 177,042,202$ 179,156,777$
Property Taxes
32%
TIF Revenues
0%
Other City Taxes
2%
Licenses, Permits, & Fees
1%
Use Of Money And Property
1%
Intergovernmental
26%
Charges For Fees And
Services
25%
Miscellaneous
4%
Other Financial Sources
9%
Budgetary Fund Revenues by Type
79
2011
Actual
2012
Actual
2013
Actual
2014
Revised
2015
Budget
2016
Projected
Budgetary Fund Expenditures
General Fund
10** General Fund 47,158,858$ 49,970,857$ 44,405,272$ 52,794,563$ 52,313,602$ 53,535,416$
Special Revenue Funds
2100 Community Dev Block Grant 867,449 2,405,661 1,453,301 851,329 849,708 869,065
2110 HOME 944,754 827,052 741,437 604,132 594,330 606,639
2200 Road Use Tax Fund 5,549,645 5,216,698 5,091,336 5,669,459 5,624,316 5,720,885
2300 Other Shared Revenue 10,796,855 6,367,512 2,421,381 810,339 3,150,000 3,150,000
2310 Energy Eff & Cons Block Grant 268,179 426,643 90,507 - 171,136 -
2315 UniverCity Neighborhood Partnership 3,135,152 4,819,845 950,383 - - -
2350 Metro Planning Org of Johnson Cty 672,573 661,153 643,917 680,833 696,562 716,160
2400 Employee Benefits 610,206 853,006 616,602 585,695 595,717 613,589
2510 Peninsula Apartments 46,438 45,131 55,036 50,653 56,225 57,349
26** Tax Increment Financing 374,012 569,333 7,098 266,287 155,525 -
2810 General Rehab & Improv Program 98,292 200,436 - - - -
2820 SSMID-Downtown District - - 277,672 275,320 296,141 317,108
Debt Service Fund
5*** Debt Service 14,053,244 28,713,981 19,170,582 13,496,700 13,780,399 14,244,440
Permanent Funds
6001 Perpetual Care - - - - - -
Enterprise Funds
710*Parking 3,816,438 3,933,635 3,770,254 3,970,588 4,238,247 5,142,298
715*Mass Transit - - 6,155,701 6,827,089 6,544,321 6,662,361
720*Wastewater 28,228,162 11,855,425 11,523,353 10,116,509 10,332,884 10,308,073
730*Water 7,560,509 7,755,976 12,624,784 8,019,075 8,075,239 8,201,014
7400 Refuse Collection 2,747,441 2,932,956 2,929,934 2,959,828 3,006,805 3,066,289
750*Landfill 4,461,546 4,310,812 4,142,885 4,792,684 4,375,589 4,474,891
7600 Airport 350,676 330,776 321,256 343,715 358,380 365,449
7700 Stormwater 715,969 605,146 695,405 799,200 705,953 717,843
780*Cable Television 658,491 679,691 662,800 814,020 688,566 706,665
79** Housing Authority 7,304,019 7,818,871 7,644,701 8,024,635 7,343,842 7,499,604
Capital Project Funds
Governmental 16,636,120 14,250,404 21,665,402 48,271,738 39,098,791 34,884,165
Enterprise 15,942,895 10,778,277 39,151,506 43,984,554 11,479,800 5,493,900
Total Budgetary Expenditures 172,997,923$ 166,329,277$ 187,212,505$ 215,008,945$ 174,532,078$ 167,353,203$
Non-Budgetary Funds Expenditures
Internal Service Funds
810*Equipment 5,405,162$ 4,797,854$ 5,149,268$ 4,919,434$ 6,643,635$ 6,187,036$
8200 Risk Management 1,387,377 1,182,799 2,474,803 928,691 1,495,273 1,527,001
830*Information Technology 2,194,141 1,761,564 1,746,003 2,558,255 2,077,726 1,727,338
8400 Purchasing 185,734 201,342 206,049 247,990 241,938 231,383
8500 Health Insurance Reserves 6,537,655 6,476,112 5,931,135 7,926,255 7,703,828 7,934,941
8600 Dental Insurance Reserves 330,556 332,162 322,709 368,000 379,829 391,224
Total Non-Budgetary Expenditures 16,040,625$ 14,751,833$ 15,829,967$ 16,948,625$ 18,542,229$ 17,998,924$
Total Expenditures - All Funds 189,038,548$ 181,081,110$ 203,042,472$ 231,957,570$ 193,074,307$ 185,352,127$
City of Iowa City
All Funds
Expenditures by Fund
80
2011
Actual
2012
Actual
2013
Actual
2014
Revised
2015
Budget
2016
Projected
Budgetary Funds Expenditures
Public Safety 18,907,106$ 20,581,448$ 20,323,145$ 22,262,143$ 22,302,870$ 22,847,188$
Finance 350,988 613,987 307,130 295,638 252,590 260,168
Police 10,564,227 11,388,735 11,443,807 12,692,064 12,819,029 13,163,585
Fire 6,243,478 7,001,473 7,093,507 7,668,941 7,688,638 7,836,846
Housing and Inspection Service 1,748,413 1,577,128 1,478,701 1,605,500 1,542,613 1,586,589
Park and Rec Adminstration - 125 - - - -
Public Works 13,702,513 13,817,013 6,823,672 7,483,926 7,595,415 7,588,996
Parks Maintenance 471,772 452,604 485,736 499,594 501,047 514,083
Public Works 6,941,857 6,844,165 6,337,936 6,984,332 7,094,368 7,074,913
Health and Social Services - - 292,997 285,175 285,031 290,477
Planning & Community Dvlpmnt - - 292,997 285,175 285,031 290,477
Culture and Recreation 11,805,316 12,445,566 12,215,333 13,235,647 13,197,263 13,528,731
Park and Rec Adminstration 282,893 326,542 313,910 341,416 324,202 333,406
Recreation 2,608,160 2,801,548 2,870,350 2,971,479 3,066,959 3,123,753
Parks Maintenance 2,173,164 2,348,849 2,182,062 2,508,500 2,521,186 2,618,459
Cemetery 372,869 381,117 315,647 381,597 348,378 357,995
Library 5,567,592 5,758,770 5,692,845 6,111,961 6,038,379 6,210,821
Senior Center 800,638 828,740 840,519 920,694 898,159 884,297
Community and Economic Dvlpmnt 18,647,104 17,908,789 10,020,900 11,579,097 13,064,481 13,048,414
Parks Maintenance 531,175 544,331 517,093 617,821 648,540 664,659
Planning & Community Dvlpmnt 18,069,491 17,319,327 9,448,771 10,910,623 12,359,716 12,326,406
General Government 7,460,374 7,610,511 7,077,894 7,742,622 8,058,202 8,282,405
City Council 133,840 133,922 103,002 134,870 116,138 119,005
City Clerk 541,679 533,569 489,167 540,549 507,040 586,046
City Attorney 601,424 654,080 654,800 690,133 713,474 724,191
City Manager 1,403,535 1,509,148 1,468,756 1,712,605 1,755,623 1,770,354
Finance 4,300,301 4,289,424 3,878,221 4,165,916 4,307,731 4,408,427
Park and Rec Adminstration 479,595 490,368 483,947 498,549 658,196 674,382
Debt Service 14,053,244 28,713,981 19,170,582 13,496,700 13,780,399 14,244,440
Capital Projects
Governmental Capital Projects 16,636,120 14,250,404 21,665,402 48,271,738 39,098,791 34,884,165
Enterprise 71,786,146 51,001,565 89,622,579 90,651,897 57,149,626 52,638,386
City Manager 658,491 679,691 662,800 814,020 688,566 706,665
Housing Authority 7,304,019 7,818,871 7,644,701 8,024,635 7,343,842 7,499,604
Public Works 43,713,627 27,460,315 31,916,361 26,687,296 26,496,470 26,768,110
Transportation Services 3,816,438 3,933,635 9,925,955 10,797,677 10,782,568 11,804,659
Airport 350,676 330,776 321,256 343,715 358,380 365,449
Enterprise Capital Projects 15,942,895 10,778,277 39,151,506 43,984,554 11,479,800 5,493,900
Total Budgetary Expenditures 172,997,923$ 166,329,277$ 187,212,505$ 215,008,945$ 174,532,078$ 167,353,203$
Non-Budgetary Funds Expenditures
Internal Service 16,040,625$ 14,751,833$ 15,829,967$ 16,948,625$ 18,542,229$ 17,998,924$
Finance 10,635,463 9,953,979 10,680,699 12,029,191 11,898,594 11,811,887
Public Works 5,405,162 4,797,854 5,149,268 4,919,434 6,643,635 6,187,036
Total Non-Budgetary Expenditures 16,040,625$ 14,751,833$ 15,829,967$ 16,948,625$ 18,542,229$ 17,998,924$
Total Expenditures - All Funds 189,038,548$ 181,081,110$ 203,042,472$ 231,957,570$ 193,074,307$ 185,352,127$
City of Iowa City
All Funds
Expenditures by State Program by Department
81
City of Iowa City
All Funds
Expenditures by State Program by Department
Public Safety
12%
Public
Works
4%
Health and Social Services
0%
Culture and Recreation
7%
Community and Economic
Dvlpmnt
7%
General Government
4%
Debt Service
8%
21%
Enterprise
31%
Enterprise
Capital
Projects
6%
Budgetary Fund Expenditures by State Program
82
General
Special
Revenue
TIF Special
Revenue
Capital
Projects
Debt Service
Fund Enterprise
Debt
Reserves Total
General Fund 1,720,980$ 118,128$ 25,847,978$ 140,000$ 2,941,633$ 30,768,719$
Special Revenue Funds:
Empl Benefits Levy 8,768,255 405,477 9,173,732
Road Use Tax 73,078 225,169 597,927 896,174
Transfers from TIF Districts 105,338 236,777 75,335 417,450
Enterprise Funds:
From Parking Operations 1,357,221 840,350 2,197,571
From Transit Operations 374,000 55,324 429,324
From Wastewater Operations 10,704,015 4,570,067 15,274,082
From Water Operations 1,398,872 344,325 2,010,316 3,753,513
From Landfill Operations 1,498,830 796,098 2,294,928
From Airport Operations 36,793 190,819 227,612
From Storm Water Operations 59,000 59,000
From Broadband 55,000 180,000 25,000 260,000
From IC Housing Authority 43,989 43,989
Capital Project Funds:
From FY13 GO Bonds 500,000 500,000
From FY14 GO Bonds 8,917,771 8,917,771
Total Transfers In:11,266,640$ 748,774$ -$ 51,209,184$ 559,660$ 4,008,874$ 7,420,733$ 75,213,865$
General
Special
Revenue
TIF Special
Revenue
Capital
Projects
Debt Service
Fund Enterprise
Debt
Reserves Total
General Fund 1,720,980$ 8,841,333$ 105,338$ 500,000$ 98,989$ 11,266,640$
Road Use Tax Fund 405,477 405,477
Other Special Revenue Funds 118,128 225,169 343,297
Debt Service Fund 140,000 75,335 344,325 559,660
Enterprise Funds 2,941,633 1,067,241 4,008,874
Debt Service Reserves 7,420,733 7,420,733
Capital Project Funding 25,847,978 597,927 236,777 8,917,771 15,608,731 51,209,184
Total Transfers Out:30,768,719$ 10,069,906$ 417,450$ 9,417,771$ -$ 24,540,019$ -$ 75,213,865$
City of Iowa City
Revised Budgeted Transfer Schedule
Fiscal Year 2014
Transfers In
Transfers Out:
83
General
Special
Revenue
TIF Special
Revenue
Capital
Projects
Debt Service
Fund
Equipment
Fund Enterprise
Debt
Reserves Total
General Fund 62,422$ 121,672$ 522,665$ 140,000$ 3,040,257$ 3,887,016$
Special Revenue Funds:
Empl Benefits Levy 8,547,359 390,883 8,938,242
Road Use Tax 73,290 231,924 715,000 1,020,214
Transfers from TIF Districts 652,624 652,624
Enterprise Funds:
From Parking Operations 500,000 843,550 1,343,550
From Transit Operations 54,000 56,388 110,388
From Wastewater Operations 3,900,000 4,559,962 8,459,962
From Water Operations 1,914,400 333,225 2,008,715 4,256,340
From Landfill Operations 650,000 747,087 1,397,087
From Airport Operations 32,126 32,126
From Broadband 55,000 25,000 80,000
From IC Housing Authority 44,737 44,737
Internal Service Funds:
From Equipment Reserve 790,000 790,000
8,782,808$ 744,479$ -$ 9,046,065$ 1,125,849$ -$ 3,900,858$ 7,412,227$ 31,012,286$
General
Special
Revenue
TIF Special
Revenue
Capital
Projects
Debt Service
Fund
Equipment
Fund Enterprise
Debt
Reserves Total
General Fund 62,422$ 8,620,649$ 99,737$ 8,782,808$
Road Use Tax Fund 390,883 390,883
Other Special Revenue Funds 121,672 231,924 353,596
Debt Service Fund 140,000 652,624 333,225 1,125,849
Enterprise Funds 3,040,257 860,601 3,900,858
Debt Service Reserves 7,412,227 7,412,227
Capital Project Funding 522,665 715,000 790,000 7,018,400 9,046,065
3,887,016$ 9,958,456$ 652,624$ -$ -$ 790,000$ 15,724,190$ -$ 31,012,286$
Transfers In
Transfers Out:
City of Iowa City
Revised Budgeted Transfer Schedule
Fiscal Year 2015
84
General
Special
Revenue
TIF Special
Revenue
Capital
Projects
Debt Service
Fund Enterprise
Debt
Reserves Total
General Fund 62,422$ 124,105$ 522,665$ 140,000$ 3,040,257$ 3,889,449$
Special Revenue Funds:
Empl Benefits Levy 8,718,306 398,701 9,117,007
Road Use Tax 74,755 236,563 615,000 926,318
Transfers from TIF Districts 365,000 666,912 1,031,912
Enterprise Funds:
From Parking Operations 670,000 1,724,734 2,394,734
From Transit Operations 200,000 29,651 229,651
From Wastewater Operations 2,500,000 4,488,036 6,988,036
From Water Operations 1,469,000 317,125 2,010,715 3,796,840
From Landfill Operations 754,557 754,557
From Airport Operations 33,349 33,349
From Storm Water Operations 500,000 500,000
From Broadband 55,000 25,000 80,000
From IC Housing Authority 45,632 45,632
Total Transfers In:8,956,115$ 759,369$ -$ 6,841,665$ 1,124,037$ 3,882,814$ 8,223,485$ 29,787,485$
General
Special
Revenue
TIF Special
Revenue
Capital
Projects
Debt Service
Fund Enterprise
Debt
Reserves Total
General Fund 62,422$ 8,793,061$ 100,632$ 8,956,115$
Road Use Tax Fund 398,701 398,701
Other Special Revenue Funds 124,105 236,563 360,668
Debt Service Fund 140,000 666,912 317,125 1,124,037
Enterprise Funds 3,040,257 842,557 3,882,814
Debt Service Reserves 8,223,485 8,223,485
Capital Project Funding 522,665 615,000 365,000 5,339,000 6,841,665
Total Transfers Out:3,889,449$ 10,043,325$ 1,031,912$ -$ -$ 14,822,799$ -$ 29,787,485$
City of Iowa City
Revised Budgeted Transfer Schedule
Fiscal Year 2016
Transfers In
Transfers Out:
85
86
2011
Adopted
2012
Adopted
2013
Adopted
2014
Adopted
2015
Proposed
Change in
FTEs
FY2014-
2015
Budgetary Funds
General Fund
City Council 7.00 7.00 7.00 7.00 7.00 -
City Clerk 4.00 4.00 4.00 4.00 4.00 -
City Attorney 5.60 5.60 5.60 5.60 5.60 -
City Manager:
City Manager 3.00 3.00 3.00 3.00 3.00 -
Communications Office 3.50 4.00 2.00 3.00 3.00 -
Human Resources 4.00 4.00 4.00 3.00 3.00 -
Human Rights 2.50 2.50 2.00 2.00 2.00 -
Finance:
Finance Adminstration 2.86 2.65 2.65 3.65 3.15 (0.50)
Accounting 7.00 8.00 8.00 8.00 7.00 (1.00)
Purchasing 4.00 4.00 3.94 3.44 3.44 -
Revenue 7.88 7.88 7.88 7.88 7.88 -
Tort Liability 1.00 1.00 1.00 1.00 1.00 -
Disaster Assistance 0.40 0.40 0.40 0.38 - (0.38)
Police:
Police Administration 5.00 5.00 5.00 5.00 5.00 -
Police Administrative Services 18.00 18.00 18.00 20.00 20.00 -
Police Field Operations 81.00 80.00 80.00 80.00 80.00 -
Fire:
Fire Administration 4.00 3.00 4.00 4.00 3.00 (1.00)
Fire Emergency Operations 59.00 59.00 59.00 59.00 59.00 -
Fire Prevention 2.00 2.00 1.00 1.00 1.00 -
Fire Training 1.00 1.00 1.00 1.00 1.00 -
Housing & Inspection Services:
Housing and Inspection Admin 2.00 2.00 2.00 2.00 2.00 -
Building Inspection 7.80 7.80 7.80 6.30 6.30 -
Housing Inspections 5.75 5.75 5.75 5.25 5.25 -
Parks and Recreation:
Park and Rec Admin 2.00 2.00 2.00 2.00 2.00 -
Government Buildings 4.96 4.83 4.83 4.83 4.83 -
Recreation 15.42 15.42 15.42 15.42 15.42 -
Park Maintenance Administration 2.00 2.00 2.00 2.00 2.00 -
Park Maintenance Operations 11.00 11.00 11.00 11.00 11.00 -
Forestry 3.00 3.00 3.00 3.00 3.00 -
CBD Maintenance Operations 3.00 3.00 3.00 3.00 3.00 -
Cemetery Operations 3.00 3.00 3.00 3.00 3.00 -
Library:
General Library 42.39 42.89 42.88 42.38 42.38 -
Library Board Controlled Funds 0.75 0.75 0.75 0.75 0.75 -
Library Foundation Office 0.00 0.00 1.00 2.00 2.00 -
Senior Center Administrations 6.31 6.50 6.50 6.50 6.50 -
Planning & Community Development:
Planning & Comm Dvlp Admin 2.55 2.55 2.55 2.55 2.55 -
Community Development 1.05 0.85 1.20 1.75 1.75 -
Economic Development 1.00 1.00 1.00 1.00 1.00 -
Urban Planning 3.50 3.50 2.50 2.50 2.50 -
Neighborhood Services 1.00 1.00 1.00 1.00 1.00 -
Human Services 0.00 0.00 0.15 0.15 0.15 -
City of Iowa City
Personnel Full-Time Equivalents
Last Five Years
87
2011
Adopted
2012
Adopted
2013
Adopted
2014
Adopted
2015
Proposed
Change in
FTEs
FY2014-
2015
City of Iowa City
Personnel Full-Time Equivalents
Last Five Years
Public Works:
Public Works Administration 2.00 2.00 2.00 2.00 2.00 -
Engineering Services 12.10 12.10 12.10 12.10 12.10 -
Transportation Services:
Mass Transit 56.25 56.25 0.00 0.00 0.00 -
Sub-total General Fund 411.57 411.22 352.90 354.43 351.55 (2.88)
Special Revenue Funds
Community Development Block Grant 2.88 2.88 2.63 2.48 2.48 -
HOME Program 0.95 0.95 0.70 0.50 0.50 -
Road Use Tax:
Traffic Engineering 4.15 4.15 4.15 4.15 4.15 -
Streets System Maintenance 25.50 25.50 25.50 25.50 25.50 -
Other Shared Revenues 1.60 1.60 1.60 1.62 - (1.62)
UniverCity Neighbporhood Partnership 0.00 0.20 0.20 - - -
Metro Planning Org of Johnson County 6.60 6.60 5.60 5.60 5.60 -
Employee Benefits 0.26 0.55 0.55 0.55 0.55 -
Sub-total Special Revenue Funds 41.94 42.43 40.93 40.40 38.78 (1.62)
Enterprise Funds
Parking 32.75 32.75 29.25 26.25 26.25 -
Mass Transit 0.00 0.00 51.75 51.25 51.25 -
Wastewater 25.60 25.40 25.40 24.40 24.65 0.25
Water 32.75 32.75 32.75 31.75 32.00 0.25
Refuse Collection 20.35 20.35 20.35 19.35 19.35 -
Landfill 15.50 17.50 17.50 16.50 16.50 -
Airport Operations 1.75 1.75 1.00 1.00 1.00 -
Storm Water 1.90 2.10 2.10 2.10 2.60 0.50
Cable Television 6.69 6.63 6.63 6.63 5.63 (1.00)
Housing Authority 13.25 13.25 13.18 12.19 10.19 (2.00)
Sub-total Enterprise Funds 150.54 152.47 199.90 191.41 189.42 (2.00)
Capital Project Funds
ERP Software-Finances and HR/Payroll 1.00 1.00 1.00 1.00 0.00 (1.00)
Fire Station #4 1.00 1.00 0.00 0.00 0.00 -
Iowa City Gateway Project (Dubuque St)0.00 1.00 1.00 1.00 1.00 -
420th Street Industrial Park 1.00 1.00 0.00 0.00 0.00 -
West Side Levee Project 0.00 0.00 1.00 1.00 1.00 -
S Wastewater Plant Expansion 0.00 1.00 3.00 3.00 3.00 -
Sub-total Capital Project Funds 3.00 5.00 6.00 6.00 5.00 (1.00)
Total Budgetary Funds 607.05 611.13 599.73 592.25 584.75 (7.50)
Non-Budgetary Funds
Internal Service Funds
Equipment 11.26 11.26 10.75 10.75 10.75 -
Risk Management 2.01 1.80 1.80 1.80 1.80 -
Information Technology Services 11.30 11.80 10.86 9.86 9.86 -
Central Services 0.75 0.75 0.76 0.50 0.50 -
Sub-total Internal Service Funds 25.32 25.61 24.17 22.91 22.91 -
88
2011
Adopted
2012
Adopted
2013
Adopted
2014
Adopted
2015
Proposed
Change in
FTEs
FY2014-
2015
City of Iowa City
Personnel Full-Time Equivalents
Last Five Years
Agency Funds
Library Foundation Office 1.00 1.00 0.00 0.00 0.00 -
Sub-total Agency Funds 1.00 1.00 0.00 0.00 0.00 -
Total Non-Budgetary Funds 26.32 26.61 24.17 22.91 22.91 -
Total Full-Time Equivalents 633.37 637.74 623.90 615.16 607.66 (7.50)
-
100
200
300
400
500
600
700
2011
Adopted
2012
Adopted
2013
Adopted
2014
Adopted
2015 Proposed
City of Iowa City
FTE Summary by Fund Type
Last Five Years
General Fund Special Revenue Funds Capital Projects Fund
Enterprise Funds Internal Service Funds Agency funds
GENERAL FUND SUMMARY
Fund Summary
Assigned, Committed & Restricted
Cash Balance
Revenues
Expenditures
Fund Balance
General Government
Public Safety
Culture & Recreation
Community & Economic Development
Public Works
F
Y
2
0
1
5
GENERAL FUND
The General Fund is the City’s main operating fund and includes activities in the following areas:
Public Safety, Public Works, Health and Social Services, Cultural and Recreational Activities,
Community and Economic Development and General Government Administration. We present a
balanced budget for General Fund in FY2015, with revenue and expenditures projected at $56.8
and $56.2 million, respectively. The UniverCity program is expanded in compliance with the
City Council Priority on Neighborhood Stabilization. Additional financing of the UniverCity
program will come from general obligation bonds and should provide for the purchase of ten
homes projected to be a part of the program in FY2015.
A. General Fund Revenue
Revenues & Other Financing Sources 2013
Actual
2014
Revised
2015
Budget
2016
Projected
Property Taxes 27,937,740$ 28,586,774$ 29,486,191$ 28,897,979$
Delinquent Property Taxes 1,897 - - -
Other City Taxes 10,536,839 4,393,378 2,231,144 2,275,767
Licenses And Permits 1,777,267 1,345,822 1,574,249 1,544,710
Use Of Money And Property 619,227 615,842 753,220 751,797
Intergovernmental 2,661,403 2,719,651 3,401,207 3,990,286
Charges For Fees And Services 1,469,628 1,362,974 1,268,550 1,335,473
Miscellaneous 4,484,836 4,714,897 4,666,881 4,675,463
Other Financial Sources 1,451,159 4,733,450 4,635,094 4,630,094
Sub-total Revenues & Other Financing
Sources (excluding Transfers In):50,939,996 48,472,788 48,016,536 48,101,569
Transfers In 9,339,373 11,266,640 8,782,808 8,956,115
Total Revenues, Other Financing
Sources, & Transfers In 60,279,369$ 59,739,428$ 56,799,344$ 57,057,684$
Property Taxes
61%
Other City Taxes
5%
Licenses &
Permits
3%
Use of Money &
Property
1%
Intergov't
7%
Charges For Fees
& Services
3%
Misc
10%
Other
Financinal
Sources
10%
Revenues & Other Financing Sources:
(excluding Transfers In)
91
1. Property Taxes - Property tax revenue of $29.5 million is the primary funding source for
General Fund operations, providing approximately 61.4% of total revenue, excluding
transfers in, in FY2015. The FY2015 revenue is an increase of 3.1% of the FY2014
revised budget of $28.6 million and there is an average increase of 3.0% over the last
four years. This does not include a transfer-in of the Employee Benefits Levy from the
Employee Benefits Special Revenue Fund. There are a number of factors which
determine the City’s tax levy each year: property valuations by class, the state’s annual
Assessment Limitation Order (rollback), TIF district valuations and rebates, statutory
limits on individual tax levies, the City’s own Financial and Fiscal Policies, restrictions
from external entities on other financing sources, and funding requirements for projected
expenditures.
100% Assessment - Property valuations are set by the City and County Assessor. State
law requires that all real property be reassessed every two years, specifically in odd-
numbered years. Since 2003, valuations within the Iowa City corporate limits have
increased an average of 6.5% in revaluation years and 2.3% in non-revaluation years.
Valuations reported by the Johnson County Auditor’s office for January 1, 2013 served as
the basis for determining property tax revenue in FY2015. Their report indicates a 3.4%
increase in total assessed value in the last year, from $4.67 billion to $4.83 billion.
Assessment Limitation Order / Rollback - The State of Iowa has a statutory growth
limitation of three percent (3%) annually on taxable residential property valuations. Each
year, the Department of Revenue’s Assessment Limitation Order sets a ‘rollback’ value by
class which, when applied, determines taxable valuations. The growth restriction is applied
to the residential valuations, limiting the growth percentage in taxable value to agricultural
valuations. In other words, the percentage change in taxable valuations for urban
residential property each year is limited to either three percent (3%) or the growth in
agricultural property, whichever is lower. Growth restrictions and rollbacks for current and
future years were changed with state legislation in 2013 with Iowa Senate File 295; the
resulting reduction in City revenue will be monitored and starts its affect with FY2015
taxable valuation. The growth limitation of three percent (3%) starting in FY2015 was a
decrease from four percent (4%) annually on taxable residential and agricultural property
valuations. In FY2015 the commercial, industrial, and railroad property classes will have a
rollback of ninety-five percent (95%) and the commercial and industrial property rollback
will be backfilled by the State.
The following graph illustrates the impact of the rollback on taxable valuations. In FY2006
the residential rollback exempted $1.17 billion of Iowa City’s residential assessed
valuation. In FY2015 the rollback will exempt $1.69 billion of assessed valuations. The
residential and agricultural rollbacks for FY2015 are 54.4002% and 43.3997%,
respectively, compared to FY2014 rollbacks of 52.8166% and 59.9334%, respectively.
Also, in FY2015 the commercial, industrial, and railroad rollback will exempt additional
amounts of commercial, industrial, and railroad assessed valuations. Those rollbacks for
FY2015 are 95%, compared to 100% for last year.
92
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
100% Assessed $3.3 $3.8 $3.9 $4.3 $4.4 $4.4 $4.5 $4.6 $4.7 $4.8
% Change 3.2%15.6%3.2%8.5%2.6%1.7%1.6%2.1%1.1%3.4%
Taxable $2.1 $2.3 $2.4 $2.5 $2.6 $2.7 $2.8 $2.9 $3.0 $3.1
% Change 2.6%11.5%2.9%5.7%4.4%3.0%3.3%4.0%2.6%3.4%
Taxable % of Total 63.2%60.9%60.7%59.2%60.2%60.9%61.9%63.1%64.0%64.0%
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
in Billions100% Assessed vs. Taxable Valuations
2. Other City Taxes - This category, estimated at $2.2 million in FY2015, includes Hotel
Motel Taxes of $850,000, $452,000 in gas and electric excise taxes, and $895,000 in utility
franchise taxes. The FY2015 revenue is a decrease of 49.2% of the FY2014 revised
budget of $4.4 million and there is an average decrease of 26.1% over the last four
years. The change is from the local option sales tax, which ended June 30, 2013.
a) Hotel Motel Tax: This revenue source is a state-administered tax. Estimated at
$850,000 in FY2015, the seven percent (7%) tax on gross hotel/motel room rental
receipts is distributed as follows:
Convention & Visitor's Bureau 25.00%
Police Patrol 47.50%
Parks & Recreational Facilities 27.50%
Total Hotel Motel 7% Tax 100.00%
b) Utility Replacement Excise Tax: The Gas and Electric Excise tax is collected on the
generation, distribution, and delivery of electricity and natural gas. This tax replaced
the taxation on utility property in 1999. Cities are required to calculate property tax
revenues with and without property valuations. The calculated difference is required to
establish the General Property Tax Equivalents, the basis of the Iowa Department of
Revenue distribution formula.
93
c) Utility Franchise Taxes on utility customers: Senate File 478 was enacted by the Iowa
state legislature during its 2009 session, establishing cities’ right to impose a franchise
tax on gas and electric utilities. On February 16, 2010, the Iowa City Council passed
and approved an ordinance establishing a one percent (1%) tax to be expended for
the following purposes:
1) Inspecting, supervising and otherwise regulating the MidAmerican Energy
Company’s gas and electric franchises.
2) Public safety, including the equipping of fire, police and emergency services.
3) Public infrastructure to support commercial and industrial economic
development.
Of the $895,000 estimate for FY2015, approximately $602,000 will remain in the City’s
General Fund for maintenance of the right-of-way and operational costs associated with
Fire Station #4. The remaining $293,000 is for recurring Capital Improvement Projects
(CIP) in the right of way.
3. Licenses & Permits - This category consists of revenue received for building and rental
housing permits/inspections, plumbing license and taxi license fees; beer, liquor and
cigarette permit/license fees (state regulated), sign permits, burial permits, animal
licensing and some miscellaneous fees. FY2015 revenue for Licenses and Permits is
estimated at $1.6 million. The FY2015 revenue is an increase of 17.0% of the FY2014
revised budget of $1.3 million and there is an average increase of 5.3% over the last
four years. These changes are from the estimates in construction permits and licenses
revenue.
4. Use of Money & Property - This revenue source consists of interest income and rents
are budgeted at $753,000 for FY2015. The FY2015 revenue is an increase of 22.3% of
the FY2014 revised budget of $616,000 and there is an average decrease of 2.9% over
the last four years. The increase from the FY2014 amount is from estimates in rental
income and the average decrease is from the movement of transit operations into an
enterprise fund starting in FY2013.
5. Intergovernmental - revenue is estimated at $3.4 million in FY2015. This revenue
category includes state and federal grants, 28-E agreements, and contracts with local
governmental entities. The FY2015 revenue is an increase of 25.1% of the FY2014
revised budget of $2.7 million and there is an average increase of 8.6% over the last
four years. The increase from the FY2014 amount is from estimates in the property tax
credits from property tax backfill from the state and 28E agreements.
The majority of intergovernmental revenue is the result of 28E agreements with local
entities for services provided to area residents, as shown in the following schedule. The
largest of these agreements is for fire protection services to the University of Iowa,
estimated at $1.8 million in FY2015, with $1.5 million receipted into the General Fund. The
remainder is deposited into the Employee Benefits Fund as reimbursement for a
percentage of Fire employee benefits.
94
FY2013 FY2014 FY2015 FY2016
Intergovernmental Funding Actual Amended Budget Projected
Local Governmental: 28E Agreements
Coralville, Johnson County & Other
Governments - Animal Services 71,382$ 195,583$ 218,286$ 218,286$
IC Comm. Schools - Mercer Pool 99,404 98,163 104,440 104,440
County, Univ Heights, Hills - Library 413,750 424,363 420,750 420,750
Johnson County - Senior Center 70,000 59,215 70,000 70,000
Other Local Governmental 346 707 346 346
Local Governmental Revenue:654,882 778,031 813,822 813,822
State Revenue:
Public Safety Grants 178,284 124,471 131,315 131,315
University of Iowa - Fire Protection 1,469,557 1,479,926 1,524,187 1,524,187
University of Iowa - Library Services 35,000 35,000 - -
Operating Grants 76,694 61,033 81,500 81,500
Property Tax Credits 57,528 24,888 631,581 1,220,660
UniverCity Funding - - 100,000 100,000
State Disaster Assistance 122,522 24,557 - -
Total State Revenue:1,939,585 1,749,875 2,468,583 3,057,662
Federal Revenue:
Public Safety Grants 23,508 - 118,802 118,802
FEMA Assistance / Reimbursements 43,428 191,745 - -
Total Federal Revenue:66,936 191,745 118,802 118,802
Total - Intergovernmental Funding: 2,661,403$ 2,719,651$ 3,401,207$ 3,990,286$
6. Charges for Fees and Services - are estimated at $1.3 million in FY2015. Divisions with fee-
based services include: Parks and Recreation, Police (special events, contracted services),
Fire (inspections), Housing & Inspection Services, Animal Care, and Cemetery services. The
FY2015 revenue is a decrease of 6.9% of the FY2014 revised budget of $1.4 million and
there is an average decrease of 12.0% over the last four years. The decrease from the
FY2014 amount is from estimates in police services revenue and the average decrease is
from the movement of transit operations into an enterprise fund starting in FY2013.
7. Miscellaneous - Miscellaneous revenue is estimated to receive $4.67 million in FY2015. This
category includes a variety of revenue sources, including parking fines ($500,000), magistrate
court fines and surcharges related to code enforcement ($455,000) and library fines
($182,000). Also included within this category is an administrative chargeback of $2.7 million
to the City’s proprietary funds for services rendered by administrative divisions. The FY2015
revenue is a decrease of 1.0% of the FY2014 revised budget of $4.71 million and there is
an average increase of 0.6% over the last four years. These revenues have been fairly
consistent over the years reported ranging between $4.37 million and $4.71 million.
8. Other Financing Sources - includes an approximate $4.5 million that is from homes in the
UniverCity program, which consists of the proceeds from the sale of assets ($2 million), loan
proceeds from financial institutions ($2 million), and bond proceeds for rehabilitation costs
95
($500,000). The category is budgeted at $4.6 million in FY2015. . The FY2015 revenue is a
decrease of 2.1% of the FY2014 revised budget of $4.7 million and there is an average
increase of 90.0% over the last four years. The change is from the movement of the
UniverCity program activity into the general fund starting in FY2013.
9. Transfers In - includes an approximate $8.5 million transfer-in of the Employee Benefits Levy
from the Employee Benefits Special Revenue Fund. This category also includes allocation of
funds to equipment replacement reserves, and operating support from other funds for specific
staff positions. The category is budgeted at $8.8 million in FY2015.
B. GENERAL FUND E;PENDITURES
Expenditures &2013 2014 2015 2016
Transfers Out Actual Revised Budget Projected
Personnel 33,072,265$ 35,471,910$ 36,096,164$ 37,145,266$
Services 7,440,002 8,765,699 8,581,545 8,872,674
Supplies 1,237,818 1,563,406 1,395,290 1,406,778
Capital Outlay 2,317,187 4,416,602 3,853,603 3,715,698
Debt Service 338,000 2,300,000 2,000,000 2,000,000
Contingency - 276,946 387,000 395,000
Sub-total Expenditures:44,405,272 52,794,563 52,313,602 53,535,416
Transfers Out 17,559,619 30,768,719 3,887,016 3,889,449
Total Expenditures &
Transfers Out 61,964,891$ 83,563,282$ 56,200,618$ 57,424,865$
96
1. Personnel - Personnel costs account for approximately 69.0% of budgeted expenditures
(excluding transfers out) within the General Fund in FY2015. Employee benefit costs are
discussed in greater detail in this document’s transmittal letter.
2. Services - Expenditures for services are budgeted at $8.6 million in FY2015. Initial
projections were based on FY2013 actual expenditures and projected at two percent (2%)
annually. This is in line with the Consumer Price Index for All Urban Consumers (CPI-U).
A number of operating costs within the services category have more specific inflationary
guidelines and methods of projection. This includes funding for liability, fire & casualty
insurance premiums; professional and consultant services; internal service fund charges
(Equipment, Information Technology Services, Risk Management, and Central Services);
training & education; building and equipment repair and maintenance services; vehicle and
equipment rentals. These costs are adjusted individually by year, based on specific operating
plans and projects, claims/loss history, trend analysis, and operations-specific needs, by year.
The Services category also includes funding for Community and Economic Development
initiatives such as Aid to Human Service Agencies, Community Event Funding, support to the
Iowa City Coralville Convention & Visitors Bureau, and Community and Economic
Development Assistance, as follows:
$250,000 Aid to Human Service Agencies
$106,200 Community Event / Program Funding
$208,581 ICCVB – Community / Economic Development Assistance
$100,000 Economic Development Assistance
3. Supplies - Supplies consist primarily of commodities that are consumed or depleted, such
as office and cleaning supplies, vehicle fuel and materials for repair and maintenance of
buildings, streets, and equipment. Expenditures for supplies are budgeted at $1.4 million in
FY2015. Individual items under $5,000 which may have been categorized as capital outlay
in prior years are now budgeted within the supplies category for FY2012 and beyond. This
adjustment is in line with the capitalization threshold utilized in the comprehensive annual
financial report.
4. Capital Outlay - General Fund capital outlay is budgeted at $3.9 million in FY2015 and
includes police vehicle replacements, library materials, operating equipment, and building
maintenance and improvements of $5,000 or greater.
5. Debt Service - This category is budgeted at $2 million in FY2015. This consists from loan
repayments to financial institutions that are from the homes sold in the UniverCity program
6. Contingency - A General Fund contingency amount is established each fiscal year for
those unforeseen expenditures that arise following formal adoption of the annual budget.
This amount is available for appropriation by formal amendment, subject to
recommendation from the Finance Director and City Manager, and approval by City Council.
Contingency is budgeted at ¾ of one percent (1%) of General Fund expenditures
(excluding transfers) - approximately $387,000 in FY2015.
97
7. Transfers Out - This category is budgeted at $3.9 million in FY2015. The majority of
transfers out is the result of transit property taxes of $3 million that is transferring into the
Transit Fund.
C. FUND BALANCE
It is part of the City’s Financial Reserves policy that General Fund’s unassigned fund balance
not fall below fifteen percent (15%) of expenditures, with a ceiling of twenty-five percent
(25%). During the FY2010 budget process, City Council further revised this policy, stating that
fund balance in excess of twenty-five percent (25%) of expenditures could be considered for
property tax relief. In FY2013, $1.9 million of the unassigned balance was used to repay the
Landfill Fund for construction of Fire Station #2 ($946,000), Fire Station #4 ($822,000), Terry
Trueblood Rec Area ($111,000), and Senior Center Building Envelope ($15,000). In FY2014,
$1.7 million of the unassigned balance was used to transfer into the City’s Emergency fund.
General Fund’s unassigned fund balance is relied upon to provide cash flow during the first
quarter of the fiscal year as the majority of property taxes are not received until Octo-
ber/November. The following chart demonstrates how expenditures have exceeded receipts
in the first three months over the past ten years.
3 Months @
Sept. 30 Receipts Expenditures Shortfall
FY2014 11,705,632$ 15,145,130$ (3,439,498)$
FY2013 9,727,204 16,725,202 (6,997,998)
FY2012 12,090,490 15,441,933 (3,351,443)
FY2011 8,976,380 13,778,695 (4,802,315)
FY2010 8,934,768 13,186,810 (4,252,042)
FY2009 6,496,526 13,877,093 (7,380,567)
FY2008 7,041,379 12,484,773 (5,443,394)
FY2007 7,881,225 13,014,632 (5,133,407)
FY2006 6,315,525 12,105,987 (5,790,462)
FY2005 6,040,943 10,889,278 (4,848,334)
98
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projected
Fund Balance*, July 1 29,002,340$ 38,069,998 46,294,999$ 44,499,871$ 20,676,017$ 21,274,743$
Revenues:
Property Taxes 26,169,027$ 26,782,560$ 27,937,740$ 28,586,774$ 29,486,191$ 28,897,979$
Delinquent Property Taxes 4,215 661 1,897 - - -
Other City Taxes 10,224,378 10,619,112 10,536,839 4,393,378 2,231,144 2,275,767
Licenses And Permits 1,408,810 1,309,888 1,777,267 1,345,822 1,574,249 1,544,710
Use Of Money And Property 1,174,459 1,456,551 619,227 615,842 753,220 751,797
Intergovernmental 3,484,579 5,549,428 2,661,403 2,719,651 3,401,207 3,990,286
Charges For Fees And Services 2,300,258 2,442,843 1,469,628 1,362,974 1,268,550 1,335,473
Miscellaneous 4,572,602 4,371,667 4,484,836 4,714,897 4,666,881 4,675,463
Other Financial Sources 599,157 1,381,751 1,451,159 4,733,450 4,635,094 4,630,094
Sub-Total Revenues 49,937,485 53,914,461 50,939,996 48,472,788 48,016,536 48,101,569
Transfers In:
Operating Transfers In 9,859,523 12,380,414 9,339,373 11,266,640 8,782,808 8,956,115
Sub-Total Transfers In 9,859,523 12,380,414 9,339,373 11,266,640 8,782,808 8,956,115
Total Revenues & Transfers In 59,797,008$ 66,294,875$ 60,279,369$ 59,739,428$ 56,799,344$ 57,057,684$
Expenditures by Department:
City Council 133,840$ 133,922$ 103,002$ 134,870$ 116,138$ 119,005$
City Clerk 541,679 533,569 489,167 540,549 507,040 586,046
City Attorney 601,424 654,080 654,800 690,133 713,474 724,191
City Manager 1,403,535 1,509,148 1,468,756 1,712,605 1,755,623 1,770,354
Finance 4,041,083 4,050,405 3,568,749 3,875,859 3,964,604 4,055,006
Police 10,564,227 11,388,735 11,443,807 12,692,064 12,819,029 13,163,585
Fire 6,243,478 7,001,473 7,093,507 7,668,941 7,688,638 7,836,846
Housing and Inspection Service 1,748,413 1,577,128 1,478,701 1,605,500 1,542,613 1,586,589
Parks and Recreation 6,919,628 7,345,484 7,168,745 7,818,956 8,068,508 8,286,737
Library 5,567,592 5,758,770 5,692,845 6,111,961 6,038,379 6,210,821
Senior Center 800,638 828,740 840,519 920,694 898,159 884,297
Planning & Community Development 1,180,404 1,468,335 3,246,579 7,707,558 6,902,481 6,957,911
Public Works 1,124,033 1,200,824 1,156,093 1,314,873 1,298,916 1,354,028
Transportation Services 6,288,884 6,520,244 - - - -
Sub-Total Expenditures 47,158,858 49,970,857 44,405,272 52,794,563 52,313,602 53,535,416
Transfers Out:
Capital Project Fund 2,358,554 5,364,893 8,269,562 25,847,978 522,665 522,665
GO Bond Abatement 108,862 117,059 266,650 140,000 140,000 140,000
Improvement Res Fund - 1,618,372 - - - -
General Levy 293,960 270,912 209,729 190,470 190,087 192,520
Emergency Fund 4,997 - - 1,656,058 - -
Transfers Out - Transit Fund - - 4,027,141 2,869,291 2,971,842 2,971,842
Misc Transfers Out 773,371 195,819 2,832,102 64,922 62,422 62,422
IntrFund Loan 108,554 798,767 1,954,435 - - -
Sub-Total Transfers Out 3,648,298 8,365,822 17,559,619 30,768,719 3,887,016 3,889,449
Total Expenditures & Transfers Out 50,807,156$ 58,336,679$ 61,964,891$ 83,563,282$ 56,200,618$ 57,424,865$
Fund Balance*, June 30 37,992,192$ 46,028,193$ 44,609,478$ 20,676,017$ 21,274,743$ 20,907,561$
Adjustments to Cash / Non-Cash Asset/Liab 77,806 266,806 (90,477) - - -
Change in Accounting Method - - (19,130) - - -
Adjusted Fund Balance*, June 30 38,069,998 46,294,999 44,499,871 20,676,017 21,274,743 20,907,561
Restricted / Committed /Assigned 19,561,946 29,190,545 27,380,775 5,677,537 5,666,299 5,750,154
Unassigned Balance 18,508,051$ 17,104,454$ 17,119,096$ 14,998,480$ 15,608,444$ 15,157,407$
% of Expenditures 36%29%28%18%28%26%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
General Fund (1000 - 1023)
Fund Summary
City of Iowa City
99
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projected
Unassigned:18,508,051$ 17,104,454$ 17,119,096$ 14,998,480$ 15,608,444$ 15,157,407$
Assigned:
(Available for current and / or future operations)
Library Special Revenue Funds 301,648$ 276,279$ 264,249$ 219,969$ 229,124$ 229,124$
Library Escrow 278,173 298,942 383,431 383,063 400,563 400,563
Senior Center Gift Funds 33,198 34,014 33,633 32,204 17,226 18,346
New Horizons Band 4,773 5,478 7,636 6,722 6,082 5,106
Emergency Funds - - - 1,656,058 1,656,058 1,656,058
Library Foundation Development - - (1,968) - - -
Fire Dept. Donations 500 25 - - - -
Honor Guard Donation 1,054 1,054 3,529 - - -
Police Department Donations 1,448 1,448 1,106 - - -
Cemetery Flags & Flagpoles Program 1,212 1,212 1,212 - - -
622,008$ 618,453$ 692,828$ 2,298,016$ 2,309,053$ 2,309,197$
Committed:
(Available for current and / or future operations)
Library Equipment Replacement Reserve 103,721 109,936 108,578 184,953 202,375 218,897
Park Land Acquisition Reserve 185,733 185,608 185,608 185,608 185,608 185,608
Library Computer Replacement Reserve 97,564 82,962 76,977 - - -
Park Land Development Reserve 23,437 23,437 23,437 23,437 23,437 23,437
Transit Reserve: Grant & Levy Restrictions 1,920,703 3,510,848 - - - -
Fire Equipment Replacement Reserve 487,207 557,188 626,562 699,342 739,331 852,099
2,818,365$ 4,469,978$ 1,021,162$ 1,093,340$ 1,150,751$ 1,280,041$
Restricted:
(Not available for general operations)
Police Forfeiture Share 440,995 464,039 630,118 584,847 505,161 459,582
Local Option Sales Tax 14,050,814 21,836,156 23,335,333 - - -
Restricted (Develop/Constr Escrows)1,629,765 1,801,920 1,701,334 1,701,334 1,701,334 1,701,334
16,121,574$ 24,102,114$ 25,666,785$ 2,286,181$ 2,206,495$ 2,160,916$
General Fund Ending Fund Balance 38,069,998$ 46,294,999$ 44,499,871$ 20,676,017$ 21,274,743$ 20,907,561$
General Fund
Assigned, Committed & Restricted Fund Balance
City of Iowa City
100
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projected
Property Taxes
Current Taxes 26,169,027$ 26,782,560$ 27,937,740$ 28,586,774$ 29,486,191$ 28,897,979$
Delinquent Property Taxes
Delinquent Taxes 4,215 661 1,897 - - -
Other City Taxes
Other City Taxes 10,224,378 10,619,112 10,536,839 4,393,378 2,231,144 2,275,767
Licenses And Permits
General Use Permits 58,027 52,803 71,396 52,803 68,992 66,385
Food & Liq Licenses 114,805 99,187 109,068 98,363 103,933 103,933
Professional License 14,982 17,310 18,190 14,705 17,955 18,793
Misc Permits & Lic 3,830 3,450 3,310 3,450 3,360 3,530
Const Per & Ins Fees 1,193,343 1,111,460 1,553,320 1,147,103 1,356,956 1,328,521
Misc Lic & Permits 23,823 25,678 21,983 29,398 23,053 23,548
Use Of Money And Property
Interest Revenues 112,675 353,442 240,017 158,954 150,887 151,227
Rents 486,708 472,812 341,012 414,538 580,849 580,849
Parking Ramp Revenue 548,065 609,937 17,035 22,000 - -
Royalties & Commiss 27,011 20,360 21,163 20,350 21,484 19,721
Intergovernmental
Fed Intergovnt Rev 367,651 2,367,581 66,936 191,745 118,802 118,802
Property Tax Credits 35,250 49,372 57,528 24,888 631,581 1,220,660
State 28E Agreements 1,372,970 1,416,759 1,504,557 1,514,926 1,624,187 1,624,187
Operating Grants 81,781 61,033 76,694 61,033 81,500 81,500
Disaster Assistance - 1,101 122,522 24,557 - -
Other State Grants 870,791 851,635 178,284 124,471 131,315 131,315
Local 28E Agreements 756,136 801,947 654,882 778,031 813,822 813,822
Charges For Fees And Services
Building & Devlpmt 275,558 311,445 393,429 305,900 314,484 314,484
Police Services 101,050 135,035 269,023 136,460 30,705 30,705
Animal Care Services 12,078 9,539 8,873 12,000 11,420 11,420
Fire Services 7,179 9,086 10,529 10,651 10,305 10,305
Transit Fees 1,060,227 1,121,409 - 2,140 - -
Culture & Recreation 783,127 780,074 728,364 795,572 831,155 879,155
Library Charges 114 304 57 304 57 158
Misc Charges For Svc 51,655 66,574 53,188 93,088 47,209 65,715
Water Charges 7,240 6,680 5,869 6,680 5,869 5,869
Refuse Charges 2,030 2,697 296 179 296 296
Parking Charges - - - - 17,050 17,366
Miscellaneous
Code Enforcement 411,418 455,264 451,306 461,664 455,386 455,836
Parking Fines 479,911 470,104 420,040 470,104 500,000 500,000
Library Fines & Fees 211,610 201,157 182,418 201,157 182,418 182,418
Contrib & Donations 300,385 236,566 390,624 305,816 286,139 286,139
Printed Materials 40,466 38,607 38,874 39,041 39,329 39,330
Animal Adoption 12,268 13,020 10,620 13,020 11,264 11,969
Misc Merchandise 42,879 36,340 25,462 34,861 27,384 28,105
Intra-City Charges 2,779,569 2,665,720 2,585,123 2,797,614 2,737,292 2,737,337
Other Misc Revenue 290,774 253,149 379,356 391,620 427,669 434,329
Special Assessments 3,322 1,740 1,013 - - -
Other Financial Sources
Sale Of Assets 130,413 1,183,162 549,549 2,381,450 2,086,450 2,081,450
Insurance Recoveries 427,334 - - - - -
Bonds - - - - 500,000 500,000
Loans 41,410 198,589 901,610 2,352,000 2,048,644 2,048,644
Total Revenues 49,937,485$ 53,914,461$ 50,939,996$ 48,472,788$ 48,016,536$ 48,101,569$
General Fund
Revenues by Type
City of Iowa City
101
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projected
City Council
City Council 133,840$ 133,922$ 103,002$ 134,870$ 116,138$ 119,005$
City Clerk
City Clerk 541,679 533,569 489,167 540,549 507,040 586,046
City Attorney
City Attorney 601,424 654,080 654,800 690,133 713,474 724,191
City Manager
City Manager 470,578 577,187 566,010 562,399 593,554 579,466
Communications Office 264,822 286,241 257,001 396,356 339,068 347,544
Human Resources 458,025 416,151 412,215 488,886 492,016 505,027
Human Rights 210,110 229,569 233,530 264,964 330,985 338,317
Finance
Finance Adminstration 2,103,776 2,020,336 1,543,026 1,763,073 1,933,884 1,968,099
Accounting 690,281 752,835 785,592 867,965 768,181 790,110
Purchasing 321,452 323,862 283,274 303,507 302,947 311,924
Revenue 925,574 953,372 956,857 941,314 959,592 984,873
Police
Police Administration 672,428 738,252 737,532 953,615 766,081 788,530
Police Administrative Services 1,645,019 1,729,034 1,712,112 2,112,879 1,939,698 2,033,862
Police Field Operations 8,246,780 8,921,449 8,994,163 9,625,570 10,113,250 10,341,193
Fire
Fire Administration 643,292 796,569 791,222 899,631 805,521 807,966
Fire Emergency Operations 5,114,338 5,851,931 5,957,389 6,283,108 6,420,621 6,609,688
Fire Prevention 317,028 197,402 185,249 254,100 260,845 212,336
Fire Training 168,820 155,571 159,647 232,102 201,651 206,856
Housing and Inspection
Housing and Inspection Admin 277,240 307,600 256,118 270,254 274,651 282,651
Building Inspection 1,002,375 780,924 671,148 830,123 751,488 772,575
Housing Inspections 468,798 488,604 551,435 505,123 516,474 531,363
Parks and Recreation
Park and Rec Admin 762,488 817,035 797,858 839,965 982,398 1,007,788
Recreation 2,608,160 2,801,548 2,870,350 2,971,479 3,066,959 3,123,753
Park Maintenance 3,176,111 3,345,784 3,184,891 3,625,915 3,670,773 3,797,201
Cemetery Operations 372,869 381,117 315,647 381,597 348,378 357,995
Library
Library Operations 5,567,592 5,758,770 5,560,202 5,951,770 5,847,418 6,014,131
Library Foundation Office - - 132,644 160,191 190,961 196,690
Senior Center
Senior Center 800,638 828,740 840,519 920,694 898,159 884,297
Planning & Community Dvlpmnt
Planning & Comm Dvlp Admin 264,652 290,469 288,435 359,458 298,924 307,656
Community Development 55,212 258,360 1,629,993 5,685,738 5,043,143 5,055,771
Economic Development 367,243 445,625 588,884 898,756 791,351 806,968
Urban Planning 356,248 320,870 319,152 327,532 333,640 343,121
Neighborhood Services 136,269 152,011 124,419 149,899 149,392 152,898
Human Services 780 1,000 295,697 286,175 286,031 291,497
Public Works
Public Works Administration 263,045 274,406 279,099 292,514 295,662 304,395
Engineering Services 860,988 926,418 876,994 1,022,359 1,003,254 1,049,633
Transportation Services
Transit Operations 6,288,884 6,520,244 - - - -
Total Expenditures:47,158,858$ 49,970,857$ 44,405,272$ 52,794,563$ 52,313,602$ 53,535,416$
City of Iowa City
General Fund
Expenditures by Department and Division
102
GENERAL FUND
GENERAL GOVERNMENT
City Council
City Clerk
City Attorney
City Manager
Communications Office
Human Resources
Human Rights
Finance Administration
Accounting
Purchasing
Revenue
F
Y
2
0
1
5
CITY COUNCIL
The City has seven (7) Council members, who serve staggered, four-year terms. Four
Council members are "at-large" and are nominated by all voters and elected by all voters.
Although the three "district" Council members (Districts A, B, and C) are nominated solely by
voters within their districts and any primary is held only within the district, they are elected by
voters city-wide. Council elections are held in odd-numbered calendar years.
Council members select the Mayor from among themselves at their first meeting of the calendar
year after each city council election. The Mayor is a voting member of the council and has no
veto power. The Mayor is the official representative of the City, presiding officer of the Council
and its policy spokesperson.
The Council appoints a City Manager, City Attorney and City Clerk. The City Manager serves as
the Chief Administrative Officer of the City.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 7.00 7.00 7.00
Financial Highlights:
Services expenditures are decreasing $19,483 or 25.6%, primarily because $15,000 is in the
FY2014 budget for possible Herky-on-Parade statue purchases, and this is not in the FY2015
budget.
105
City of Iowa City
Activity: City Council (110100)Fund: General (1000)
Division: City Council (110100)Department: City Council
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 133,840$ 133,922$ 102,334$ 134,870$ 116,138$ 119,005$
Miscellaneous:
Other Misc Revenue - - 668 - - -
Total Revenues & Other Financing Sources 133,840$ 133,922$ 103,002$ 134,870$ 116,138$ 119,005$
Expenditures:
Personnel 55,922$ 57,282$ 54,364$ 55,085$ 54,365$ 55,996$
Services 72,523 64,569 46,952 76,231 56,748 57,883
Supplies 2,732 2,368 1,685 3,554 5,025 5,126
Capital Outlay 2,663 9,703 - - -
Total Expenditures 133,840$ 133,922$ 103,002$ 134,870$ 116,138$ 119,005$
Personnel Services - FTE 2012 2013 2014 2015
City Council 7.00 7.00 7.00 7.00
Total Personnel 7.00 7.00 7.00 7.00
Activity Summary
106
CITY CLERK
The City Clerk is the official recordkeeping office of the City, performing recordkeeping duties
as prescribed by State Law, the City Charter, and the Municipal Code.
The City Clerk is appointed by the City Council, reports directly to the Council and attends all
City Council meetings. The City Clerk is charged with custody of deeds, contracts, and
abstracts. The Clerk's office is responsible for the keeping of all ordinances, resolutions,
minutes, and the City Code. The office publishes public notices, ordinances, and minutes as
required by law. The City Clerk's office assists both staff and the general public in researching
information. Taxi company licenses and driver authorization, dancing permits, outdoor service
areas, cigarette licenses, beer/liquor licenses, and cemetery deeds are issued from the Clerk's
office. City subdivision files, project files, the Domestic Partnership Registry, and an index of
Council proceedings are also maintained in the office. The Clerk's office also provides staff
support for the Citizens Police Review Board (CPRB).
The Citizens Police Review Board, based on a citizen initiative, was established in 1997. The
board reviews police policies, procedures, and practices and may recommend modifications to
them. The CPRB also reviews reports prepared after investigation of complaints about alleged
police misconduct and then issues its own written report. The Board is also required to maintain
a central registry of complaints and holds at least one community forum each year for the
purpose of hearing citizens’ views on the policies, practices and procedures of the Iowa City
Police Department.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 4.00 4.00 4.00
Financial Highlights:
Services expenditures decreased by $58,563 or 44.3% in FY2015 due to the decrease in
election expenditures. Scanning services, however, increased by $8,000 to convert microfilm
records into electronic records for permanent storage.
107
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods; A Strong Urban Core; Strategic
Economic Development Activities, A Solid Financial
Foundation, & Enhanced Communication and Marketing
Department Goal/Objective: Provide support to the City Council, City staff, and
individuals to implement strategic plan.
Performance Measures:
Strategic Plan Goal: Healthy Neighborhoods & A Strong Urban Core
Department Goal/Objective: Assist in dissemination of City Code information and in
enforcement; Accept subdivision applications; liquor
licenses; taxicab licenses; entertainment venues; special
exceptions; cigarette permit; solid waste container permits.
Performance Measures:
CY 2010 CY 2011 CY 2012
Ordinances & Resolutions
Received and Finalized
(including attached
documents
e.g. Contracts)
560 439 584
Hours Processing
Initiatives and
Referendum Petitions
New Measure New Measure New Measure
Legal Publications
Published New Measure New Measure New Measure
Council Meeting and
Information Packets
Distributed
New Measure New Measure New Measure
CY 2010 CY 2011 CY 2012
Number of Licenses and
Permits Processed New Measure New Measure New Measure
Board & Commission
Applications Processed New Measure New Measure New Measure
108
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal/Objective: Efficient and timely release of information from Council and
City departments as requested (agenda packets, press
releases, etc.); and ad hoc committees. Archive
documents as required by state code.
Performance Measures:
CY 2010 CY 2011 CY 2012
Number of Committees/
Commissions Meetings
Staffed (Diversity; Charter
Review; Citizens Police
Review Board; Senior
Services)
New Measure New Measure New Measure
Number of Images
Electronically Archived
(JC Recorder and Project
Files)
New Measure New Measure New Measure
Number of Board and
Commission Meeting
Packets Archived
New Measure New Measure New Measure
109
City of Iowa City
Activity: City Clerk (120100)Fund: General (1000)
Division: City Clerk (120100)Department: City Clerk
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 514,950$ 501,994$ 453,793$ 508,367$ 471,649$ 549,353$
Licenses And Permits
Professional License 12,468 14,605 15,335 14,605 15,335 16,102
Miscellaneous
Code Enforcement 1,500 3,300 4,200 3,300 4,200 4,650
Other Misc Revenue 10,089 10,445 11,512 10,413 11,512 11,512
Printed Materials 30 303 94 303 94 94
Total Revenues & Other Financing Sources 539,037$ 530,647$ 484,934$ 536,988$ 502,790$ 581,711$
Expenditures:
Personnel 376,442$ 398,648$ 407,730$ 393,406$ 416,544$ 418,740$
Services 156,174 124,134 69,291 132,134 73,571 150,042
Supplies 6,421 7,865 7,913 11,448 12,675 12,929
Total Expenditures 539,037$ 530,647$ 484,934$ 536,988$ 502,790$ 581,711$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 1.00 1.00 1.00 1.00
City Clerk 1.00 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00
License Specialist 1.00 1.00 1.00 1.00
Total Personnel 4.00 4.00 4.00 4.00
Citizens Police Review Board (120200)Fund: General (1000)
Division: City Clerk Department: City Clerk
Revenues & Other Financing Sources:
General Revenues Subsidy 2,642$ 2,922$ 4,233$ 3,561$ 4,250$ 4,335$
Total Revenues & Other Financing Sources 2,642$ 2,922$ 4,233$ 3,561$ 4,250$ 4,335$
Expenditures:
Services 2,642$ 2,922$ 4,233$ 3,561$ 4,250$ 4,335$
Total Expenditures 2,642$ 2,922$ 4,233$ 3,561$ 4,250$ 4,335$
Activity Summary
Activity Summary
110
CITY ATTORNEY
The City Attorney’s Office represents the City in court litigation and provides legal advice,
opinions, and services to City staff, boards, and commissions.
The City Attorney is appointed by the City Council and works at the direction of the City Council.
The City Attorney supervises the City Attorney's Office, including four Assistant City Attorneys.
In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City Manager, the
various City departments and staff, and most City commissions, committees and boards. The
City Attorney also reviews and approves proposed City ordinances, resolutions, contracts, and
other legal documents; oversees property acquisition needed for public improvements; prepares
legal opinions for Council and City staff; and represents the City in litigation in which the City is
involved, including violations of City ordinances.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 5.60 5.60 5.60
Financial Highlights:
There was no major financial changes or highlights in the City Attorney FY2015 budget.
GOALS, OBJECTIVES, and MEASURES
Strategic Plan Goal: Healthy Neighborhoods; A Strong Urban Core; Strategic
Economic Development Activities, A Solid Financial
Foundation, & Enhanced Communication and Marketing
Department Goal/Objective: Provide professional legal advice and representation to the
City Council, City Manager, Department Directors and Staff
and City Assessor.
111
Measures:
Strategic Plan Goal: Healthy Neighborhoods & A Strong Urban Core
Department Goal/Objective: Provide Professional Representation to City in
enforcement of the City Code and rules of the Housing
Authority
Measures:
Strategic Plan Goal: Healthy Neighborhoods
Department Goal/Objective: Professional handling of acquisition and purchases of
homes in programs endorsed by City Council (e.q.
UniverCity and flood buyout)
Measures:
CY 2010 CY 2011 CY 2012
Ordinances & Resolutions
Approved (including
attached documents
e.g. Contracts)
560 439 584
Public Meetings of City
Council, Boards and
Commissions Staffed by
City Attorney’s Office
New Measure New Measure New Measure
Cases in State and
Federal Courts and
Administrative Agencies
New Measure New Measure New Measure
CY 2010 CY 2011 CY 2012
Prosecution of Simple
Misdemeanors 378 469 462
Municipal Infraction Trials New Measure New Measure New Measure
Housing Authority
Hearings New Measure New Measure New Measure
CY 2010 CY 2011 CY 2012
Number of Closings 47 52 24
112
City of Iowa City
Activity: City Attorney (130100)Fund: General (1000)
Division: City Attorney (130100)Department: City Attorney
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 500,070$ 575,224$ 554,601$ 611,277$ 636,730$ 647,447$
Miscellaneous
Code Enforcement 610 409 612 409 612 612
Intra-City Charges 99,434 75,874 96,430 75,874 72,975 72,975
Other Misc Revenue 1,310 2,573 3,157 2,573 3,157 3,157
Total Revenues & Other Financing Sources 601,424$ 654,080$ 654,800$ 690,133$ 713,474$ 724,191$
Expenditures:
Personnel 562,482$ 615,541$ 618,798$ 646,395$ 674,697$ 684,638$
Services 28,261 30,864 28,634 35,568 30,832 31,449
Supplies 10,681 7,675 7,368 8,170 7,945 8,104
Total Expenditures 601,424$ 654,080$ 654,800$ 690,133$ 713,474$ 724,191$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 1.00 1.00 1.00 1.00
Assistant City Attorney 2.00 2.00 2.00 2.00
City Attorney 0.60 0.60 0.60 0.60
First Asst City Attorney 1.00 1.00 1.00 1.00
Legal Assistant 1.00 1.00 1.00 1.00
Total Personnel 5.60 5.60 5.60 5.60
Activity Summary
113
CITY MANAGER
The City Manager strives to ensure City services are provided in an efficient, responsible
manner. Through effectively managing the City’s operating departments, the City Manager
seeks to implement policy that is consistent with the preferences of Iowa City’s citizens, as
reflected in the direction provided by the City Council. Further, the City Manager provides
Council with information needed to make informed policy decisions.
The City Manager is the chief administrative officer for the City and is appointed by the City
Council, managing the City’s day-to-day operations under broad policy direction from Council.
The City Manager supervises the activities of all City departments and advises the City Council
on matters relating to planning, development, and municipal operations. The City Manager
implements policy decisions of the City Council and enforces City ordinances through the
management of the City’s operating departments and the administration of the City’s personnel
system. The City Manager also oversees administration of City contracts, execution of public
improvements, as well as construction, improvement, and maintenance of all City facilities. The
City Manager prepares a proposed annual budget and submits it to the City Council for
consideration and final approval consistent with State law, along with presenting policy and
program recommendations to the City Council.
The City Manager’s Office also administers the City’s lobbyist contract. The City’s lobbyist
monitors legislative action that will impact the city, and works to affect legislation at the state
level to protect the city’s interests, support its goals, and ensure state funding for local
programs.
The City Manager’s Office oversees the operations of four divisions within the department: the
Communications Office, Human Resources, Human Rights, and Cable Television, which
operates as an enterprise fund.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 3.00 3.00 3.00
Financial Highlights:
Personnel expenditures increased by 7.2%, partly due to the addition of a temporary
Management Intern in FY2015.
114
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Strong Urban Core
Department Goal: Support the cultural and economic vibrancy of the City
while allowing citizens to use City-owned property.
Department Objective: Process public assembly, parade, use of City Plaza, and
ambulatory vendor permits in a manner that supports the
cultural and economic vibrancy of the downtown and near
downtown areas while protecting public safety.
Performance Measures:
Permits Processed
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Keep the City Council informed with the City’s
accomplishments and future plans that further the strategic
plan goals.
Department Objective: Report strategic plan progress to Council, at a minimum,
every four months. These updates should include specific
projects and initiatives that support strategic plan goals.
Performance Measures:
Strategic Plan Report Updates
CY 2010 CY 2011 CY 2012
159 154 151
Goal CY 2010 CY 2011 CY 2012
> 3 New Measure New Measure 3
115
Strategic Plan Goal: Strategic Economic Development Activities & Enhanced
Communication and Marketing
Department Goal: Enhance community relations to encourage cooperative
projects to help improve residents’ lives in the community.
Department Objective: Engage with local community and economic development
organizations to develop collaborative relationships to
coordinate service delivery and foster economic
development.
Performance Measures:
United Way and Iowa City Area Development Group (ICAD) Functions Attended
CY 2010 CY 2011 CY 2012
New Measure 40 69
116
City of Iowa City
Activity: City Manager (210100)Fund: General (1000)
Division: City Manager (210100)Department: City Manager
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 470,574$ 564,714$ 565,510$ 561,649$ 591,554$ 576,966$
Licenses And Permits
Parade/Assembly Permit Fee - - - 750 1,500 2,000
Miscellaneous
Other Misc Revenue 4 5 500 - 500 500
Total Revenues & Other Financing Sources 470,578$ 564,719$ 566,010$ 562,399$ 593,554$ 579,466$
Expenditures:
Personnel 400,218$ 507,942$ 445,186$ 461,044$ 494,183$ 478,108$
Services 67,349 66,600 118,598 96,855 95,371 97,278
Supplies 3,011 2,645 576 4,500 4,000 4,080
Capital Outlay - - 1,650 - - -
Total Expenditures 470,578$ 577,187$ 566,010$ 562,399$ 593,554$ 579,466$
Personnel Services - FTE 2012 2013 2014 2015
Adm Assistant To City Manager 1.00 1.00 1.00 -
Administrative Analyst - - - 1.00
Assistant To The City Manager - - 1.00 -
Asst City Manager 1.00 1.00 - 1.00
City Manager 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00
Activity Summary
117
COMMUNICATIONS OFFICE
The Communications Office serves as the central point of contact for internal and external
communications at the City. The communications team coordinates media efforts and
informational and promotional campaigns for the City, maintains the City’s website and intranet,
utilizes social media to promote City events and programs, and works closely with the Cable
Television division on public programming. They coordinate with staff to educate citizens and
fellow staff on policies and procedures, publicize events, and support customer service
functions throughout the organization. The Communications Office also staffs the front lobby
information desk, which serves as the customer service hub of City Hall.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.00 3.00 3.00
Financial Highlights:
Personnel expenditures decreased by 9.6% due to staff turnover.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Increase opportunities for citizen engagement and
education
Department Objective: Utilize social media, website, video messaging and media
outreach to provide access to a wide audience
Performance Measures:
Social media growth and digital outreach using e-subscription service
FY 2011 FY 2012 FY 2013
Twitter New Measure New Measure 574
Facebook New Measure New Measure 520
Media release activity 706 751 813
118
City of Iowa City
Activity: Communications Office (210200)Fund: General (1000)
Division: Communications Office (210200)Department: City Manager
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 249,561$ 267,205$ 257,001$ 396,356$ 289,068$ 297,544$
Miscellaneous
Intra-City Charges 15,261 19,036 - - - -
Total Revenues & Other Financing Sources 264,822$ 286,241$ 257,001$ 396,356$ 289,068$ 297,544$
Expenditures:
Personnel 241,840$ 266,548$ 239,874$ 297,846$ 269,389$ 277,471$
Services 17,618 16,383 14,942 74,312 67,222 67,567
Supplies 5,364 3,310 2,186 15,098 2,457 2,506
Capital Outlay - - - 9,100 - -
Total Expenditures 264,822$ 286,241$ 257,001$ 396,356$ 339,068$ 347,544$
Personnel Services - FTE 2012 2013 2014 2015
Communications Assistant - - 1.00 1.00
Communications Coordinator - - 1.00 1.00
Document Services Supv 1.00 1.00 - -
Document Specialist 2.00 - - -
Digital Communications Spec - - 1.00 1.00
Sr. Document Specialist 1.00 1.00 - -
Total Personnel 4.00 2.00 3.00 3.00
Capital Outlay 2014 2015
Software 9,100$ -$
Total Capital Outlay 9,100$ -$
Activity Summary
119
HUMAN RESOURCES
The Human Resources Division provides quality, comprehensive Human Resources services to
the City of Iowa City and its employees with integrity, responsiveness, and sensitivity to the
employees of the City and other customer, consistent with appropriate best practices and legal
requirements.
The Human Resources Division strives to provide quality, comprehensive Human Resources
services to the City of Iowa City and its employees in the areas of:
Employee and labor relations for approximately 1,000 City employees, both permanent
and temporary
Collective bargaining and contract administration for three collective bargaining
agreements: AFSCME, Police, and Fire unions
Civil Service compliance per Chapter 400 of the Code of Iowa
Comprehensive benefits administration for approximately 640 permanent employees
Internal and external recruitment for permanent and temporary positions in compliance
with Chapter 400 of the Iowa Code, collective bargaining agreements, and Personnel
Policies
Personnel policy development and administration
Administration of applicable state and federal employment laws
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 4.00 3.00 3.00
Financial Highlights:
Personnel expenditures decreased in FY2015 by 4.6% due to a reduction of temporary staffing.
Services expenditures increased by 15.6% due to the addition of consulting expenses for fire
and police promotional testing. The current certified candidate list expires next year.
120
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Recruitment for permanent and temporary positions in
compliance with Chapter 400 of the Iowa Code, applicable
collective bargaining agreements and City policies.
Department Objective: To employ effective and efficient recruitment practices in a
cost-effective manner.
Performance Measures:
Averages
Note: Recruitment data does not include non-civilian Police and Fire Staff,
Library employees or Recreation program hourly staff.
City Employee Turnover Rate
FY 2011 FY 2012 FY 2013
Number of Internal Hires 21 15 26
Number of External Hires 103 99 105
Positions posted but not
filled 5 6 9
FY 2011 FY 2012 FY 2013
Days to Fill Vacant
Position 45.47 38.23 43.65
Advertising Expense per
External Hire $241.10 $268.21 $240.62
Applicants per Hire 11.61 10.43 9.97
FY 2011 FY 2012 FY 2013
4.26% 5.19% 7.01%
121
City of Iowa City
Activity: Human Resources (210300)Fund: General (1000)
Division: Human Resources (210300)Department: City Manager
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 448,803$ 410,016$ 404,607$ 488,766$ 484,408$ 497,419$
Charges For Fees And Services
Misc Charges For Svc 110 120 70 120 70 70
Intra-City Charges 9,084 5,965 7,538 - 7,538 7,538
Other Misc Revenue 8 50 - - - -
Printed Materials 20 - - - - -
Total Revenues & Other Financing Sources 458,025$ 416,151$ 412,215$ 488,886$ 492,016$ 505,027$
Expenditures:
Personnel 313,268$ 327,267$ 289,562$ 332,269$ 317,073$ 326,585$
Services 132,734 80,297 114,312 122,638 141,735 144,569
Supplies 12,023 7,186 8,341 33,979 33,208 33,873
Capital Outlay - 1,401 - - - -
Total Expenditures 458,025$ 416,151$ 412,215$ 488,886$ 492,016$ 505,027$
Personnel Services - FTE 2012 2013 2014 2015
Human Resources Administrator - - 1.00 1.00
Human Resources Assistant - - 1.00 1.00
Human Resources Generalist - - 1.00 1.00
Personnel Administrator 1.00 1.00 - -
Personnel Assistant 2.00 2.00 - -
Personnel Generalist 1.00 1.00 - -
Total Personnel 4.00 4.00 3.00 3.00
Activity Summary
122
HUMAN RIGHTS
The staff of the Human Rights Commission strives to ensure equal opportunity in education,
employment, credit, housing, and public accommodation with efficiency and competency.
The Human Rights Coordinator enforces the local antidiscrimination laws, receives, investigates
and makes decisions on complaints alleging unlawful discrimination. Conducts trainings,
prepares specialized materials including correspondence, brochures, and advertisements.
Receives daily inquiries, makes public presentations, plans programs for both cable and the
community, provides specialized reports to state agencies and serves as secretary and liaison
to the Human Rights Commission. Other responsibilities include but are not limited to reviewing
contract compliance with the Equal Opportunity Program. The Human Rights Division receives,
processes, and investigates complaints of unlawful discrimination. Responds to requests and
concerns, provides assistance to the public, makes referrals to appropriate agencies as needed,
and participates in training regarding civil rights and discrimination issues.
The mission of the Human Rights Commission is to foster inclusiveness in the community by
disseminating information to educate the public on illegal discrimination and civil rights.
The Commission has the authority to make recommendations to the City Council for such
further policy or legislation concerning discrimination as the Commission may deem necessary
and desirable. In addition, the Commission organizes and plans programs of community need or
concern by itself or in cooperation with other agencies both public and private whose purposes
are not inconsistent with the Human Rights Ordinance.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.00 2.00 2.00
Financial Highlights:
Services expenditures increased by $59,361 or 106% primarily due to additional expenditures
for the City’s contribution to the Fastrac ($15,000) and to the Diversity Focus ($50,000)
programs. In addition, advertising for discrimination notices and diversity programming/events
was increased by $9,000.
123
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: To eradicate discrimination through outreach, education
and enforcement.
Department Objective: Support and promote equal opportunity without regard to
age, color, creed, sex, sexual orientation, disability, gender
identity, race, religion, marital status, national origin,
familial status and public assistance source of income.
Performance Measures:
Complaints Filed
Demographic Information (voluntarily provided)
FY 2011 FY 2012 FY 2013
New Measure New Measure New Measure
FY 2011 FY 2012 FY 2013
New Measure New Measure New Measure New Measure
124
City of Iowa City
Activity: Human Rights (210400)Fund: General (1000)
Division: Human Rights (210400)Department: City Manager
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 204,633$ 226,292$ 223,235$ 263,464$ 327,985$ 335,317$
Licenses And Permits
Misc Lic & Permits 120 30 90 - - -
Special Events - - 8,418 - 2,000 2,000
Contrib & Donations 100 100 100 - - -
Other Misc Revenue 5,257 3,147 1,687 1,500 1,000 1,000
Total Revenues & Other Financing Sources 210,110$ 229,569$ 233,530$ 264,964$ 330,985$ 338,317$
Expenditures:
Personnel 177,478$ 195,402$ 195,609$ 204,170$ 211,091$ 217,424$
Services 28,053 30,122 33,519 55,825 115,186 116,090
Supplies 4,579 4,045 4,402 4,969 4,708 4,803
Total Expenditures 210,110$ 229,569$ 233,530$ 264,964$ 330,985$ 338,317$
Personnel Services - FTE 2012 2013 2014 2015
Human Rights Coordinator 1.00 1.00 1.00 1.00
Human Rights Investigator 1.50 1.00 1.00 1.00
Total Personnel 2.50 2.00 2.00 2.00
Activity Summary
125
FINANCE ADMINISTRATION
Finance Administration provides direction and administrative support to departmental operating
divisions. It supervises the preparation and dissemination of financial data for use by City
Council and staff in making managerial decisions and coordinates the annual budget process.
The division’s budget is organized into five activities: Administration, Disaster Assistance, Tort
Liability, and Non-Operational Administration.
Administration
Administration monitors financial trends and provides analysis of budget to actual data
and three-year financial projections. Staff provide oversight of long and short-term
investment portfolios, cash flows and reserves, and oversees the preparation of general
liability, fire & casualty, and workers compensation insurance specifications.
Administration coordinates annual health and dental insurance renewals.
Administration prepares the annual budget, three year financial plan, and five year
capital improvement program and subsequent amendments thereof.
Disaster Assistance
This activity accounts for Federal Emergency Management Agency (FEMA)
reimbursements for repairs to public facilities damaged in the June 2008 floods.
Revenue includes State of Iowa matching funds. In addition to public facility repairs,
reimbursements are also provided for some flood recovery services. Also, this activity
accounts for expenses incurred from the June 2008 flood for which the City does not
expect reimbursement.
Tort Liability
Chapter 384.12 of the Iowa State Code provides municipalities within the state of Iowa
the legal authority with which to levy “a tax to pay the premium costs on tort liability
insurance, property insurance, and any other insurance that may be necessary in the
operation of the city, the costs of a self-insurance program, the costs of a local
government risk pool and amounts payable under any self-insurance program, or local
government risk pool.”
The Tort Liability cost center accounts for General Fund’s contribution to the Risk
Management Loss Reserve; general liability, fire and casualty and workers
compensation premium costs. The account is administered by the Finance
Department’s Revenue and Risk Manager.
126
Non-Operational Administration
The Non-Operational Administration cost center facilities financial transactions which are
non-operational in nature.
Employee Benefits Levy: State code requires that a separate fund be established to
account for revenue from the Employee Benefits Levy. Monies are then transferred into
Non-Op Admin to cover General Fund’s share of Employee Benefit costs levied.
Local Option Sales Tax: A one percent (1%) sales tax was approved by voter
referendum in May, 2009. These funds are transferred out to the respective capital
projects in FY2012 and 2013. The sunset for this tax was June 30, 2013.
Community Event and Program Funding: The City’s Community Events and
Programming budget has financially supported groups that have requested funding for
various community events.
Aid to Human Service Agencies and Community / Economic Development grant funding
were moved out of this cost center with the FY2013 budget proposal.
HIGHLIGHTS
Maintained the City’s Aaa bond rating from Moody’s Investors Service
Kronos time keeping software is being proposed for FY2015
Recent Accomplishments:
The City’s FY2013 & FY2014 budget
documents earned the GFOA
Distinguished Budget Presentation
Award.
Upcoming Challenges:
Planning for the effects of commercial
property tax reform at the state level.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.65 3.65 3.15
The 0.5 FTE Management Analyst position was eliminated in FY2013, after Adopted FY2014.
127
Financial Highlights:
The FY2015 budget includes capital outlay of $9,350 for timekeeping software implementation.
Personnel expenditures decreased by 3.9% due to the elimination of the .50 FTE Management
Analyst position and also due to staff turnover. Property tax revenue increased by 3.1% or
$757,918, and property tax credit revenue increased by $514,153 due to the State’s
replacement of lost property tax revenue.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Maintain the City’s Overall Sustainable Financial Health
Department Objective: Maintain the City’s Aaa Bond Rating
Performance Measures:
Moody’s Aaa Bond Rating (maintained)
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Accurate and Timely Financial Reporting
Department Objective: Earn the GFOA Distinguished Budget Presentation Award
Performance Measures:
Budget Award
FY 2011 FY 2012 FY 2013
Yes Yes Yes
FY 2011 FY 2012 FY 2013
Did not Apply Did not Apply Yes
128
City of Iowa City
Activity: Finance Adminstration (310100)Fund: General (1000)
Division: Finance Adminstration (310100)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Property Taxes
Current Taxes 21,766,882$ 22,441,703$ 23,492,249$ 24,090,079$ 24,847,997$ 24,352,325$
Delinquent Property Taxes
Delinquent Taxes 3,507 554 1,595 - - -
Other City Taxes
Other City Taxes 405,707 421,220 415,403 411,080 412,633 420,886
Licenses And Permits
Food & Liq Licenses 96,490 98,363 108,788 98,363 103,933 103,933
General Use Permits 38,679 40,765 51,425 40,765 51,425 51,425
Use Of Money And Property
Interest Revenues 106,605 122,495 204,196 122,495 122,495 122,827
Intergovernmental
Property Tax Credits 35,250 49,372 57,528 24,888 539,041 1,035,580
Miscellaneous
Code Enforcement 390,783 442,897 418,463 442,897 418,463 418,463
Contrib & Donations 1,500 - - - - -
Intra-City Charges 2,655,062 2,564,470 2,480,670 2,721,365 2,656,294 2,656,294
Other Misc Revenue 51 22 11 - - -
Parking Fines 479,911 470,104 420,040 470,104 500,000 500,000
Other Financial Sources
Misc Transfers In 4,490 - - - - -
Sale Of Assets 1,000 - - - - -
Trans-Bus Type Funds 18,000 18,000 18,000 18,414 18,727 19,102
Total Revenues & Other Financing Sources 26,003,917$ 26,669,965$ 27,668,367$ 28,440,450$ 29,671,008$ 29,680,835$
Expenditures:
Personnel 264,628$ 316,178$ 366,855$ 374,879$ 360,136$ 370,940$
Services 71,021 91,532 82,680 67,088 50,097 51,099
Supplies 1,617 4,073 3,308 4,041 3,719 3,793
Capital Outlay - 1,850 6,120 - 9,350 -
Total Expenditures 337,266$ 413,633$ 458,963$ 446,008$ 423,302$ 425,832$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 0.25 0.25 0.25 0.25
Budget Management Analyst 1.00 1.00 2.00 2.00
Finance Director 0.90 0.90 0.90 0.90
(1) Management Analyst 0.50 0.50 0.00 0.00
Total Personnel 2.65 2.65 3.15 3.15
(1) Position Eliminated by Resolution May 2013, subsequent to FY14 Budget Adoption.
Capital Outlay 2014 2015
Software -$ 9,350$
Total Capital Outlay -$ 9,350$
Activity Summary
129
City of Iowa City
Activity: Disaster Assistance (310730)Fund: General (1000)
Division: Finance Administration Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy -$ 38,847$ -$ -$ -$ -$
Intergovernmental
FEMA Reimbursements 159,224 72,971 43,428 191,745 - -
State Disaster Assistance - 1,101 122,522 24,557 - -
Use Of Money And Property
Interest Revenues 12 29 7 - - -
Miscellaneous
Other Misc Revenue 288 6,071 794 - - -
Other Financial Sources
Insurance Recoveries 427,333 - - - - -
Transfer-In - - 26,027 - - -
Total Revenues & Other Financing Sources 586,857$ 119,019$ 192,778$ 216,302$ -$ -$
Expenditures:
Personnel 48,723$ 34,507$ 40,200$ 39,415$ -$ -$
Services 76,199 84,512 3,453 2,155 - -
Supplies 160 - - - - -
Capital Outlay 41,928 - - - - -
Total Expenditures 167,010$ 119,019$ 43,653$ 41,570$ -$ -$
Personnel Services - FTE 2012 2013 2014 2015
Associate Planner 0.40 0.40 0.38 -
Total Personnel 0.40 0.40 0.38 -
Activity Summary
130
City of Iowa City
Activity: Tort Liability (310630)Fund: General (1000)
Division: Finance Administration Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Property Taxes 1,119,406$ 961,434$ 907,808$ 869,033$ 896,379$ 878,495$
Delinquent Property Taxes 180 24 62 - - -
Other City Taxes 20,868 18,041 16,051 15,062 15,102 15,404
Intergovernmental
Property Tax Credits - - - - 17,884 35,768
Total Revenues & Other Financing Sources 1,140,454$ 979,499$ 923,921$ 884,095$ 929,365$ 929,667$
Expenditures:
Personnel 104,209$ 113,766$ 114,916$ 123,177$ 121,118$ 124,752$
Services 885,085 736,297 812,567 754,560 889,266 907,052
Supplies 11,200 4,789 4,884 4,981 5,081 5,183
Total Expenditures 1,000,494$ 854,852$ 932,368$ 882,718$ 1,015,465$ 1,036,987$
Personnel Services - FTE 2012 2013 2014 2015
Assistant City Attorney 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00
Activity: Non-Operational Admin (310710)Fund: General (1000)
Division: Finance Administration Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Property Taxes 4,964$ -$ 2,754,939$ 2,824,819$ 2,913,708$ 2,855,574$
Other City Taxes 8,691,481 8,949,784 8,664,389 2,719,472 337,320 344,066
Use Of Money And Property
Interest Revenues - 220,433 - - - -
Rents - 2,000 5,500 6,000 5,500 5,500
Intergovernmental
Property Tax Credits - - - - 58,134 116,268
Miscellaneous
Misc Merchandise 22 12 18 - - -
Other Misc Revenue - - 6,952 - 6,952 6,952
Other Financial Sources
Interfund Loans 678,096 882,222 - - - -
Sale Of Assets - 804,380 101,162 - - -
Transfer-In from Employee Benefits 7,515,304 8,846,298 8,705,258 8,768,255 8,547,359 8,718,306
Total Revenues & Other Financing Sources 16,889,867$ 19,705,129$ 20,238,217$ 14,318,546$ 11,868,973$ 12,046,666$
Expenditures:
Personnel 1,836$ -$ -$ -$ -$ -$
Services 590,895 624,276 107,443 107,775 107,493 109,643
Supplies - 7,746 600 8,056 624 637
Capital Outlay 6,275 810 - - - -
General Fund Contingency - - - 276,946 387,000 395,000
Total Expenditures 599,006$ 632,832$ 108,043$ 392,777$ 495,117$ 505,280$
Activity Summary
Activity Summary
131
City of Iowa City - General Fund
Community Event and Program Funding
Community event and City sponsored event funding totals $106,200 for FY2015.
Funding requests totaled $139,355.
Funding Requests for
Community Events & Programs
Actual
FY2012
Actual
FY2013
Budget
FY2014
Requested
FY2015
Budget
FY2015
319 Music Fest 2,562 3,000 - 3,000 -
3rd Annual Northside Oktoberfest - - 1,000 10,000 1,500
4rh Annual Iowa City Juneteenth Celebration - - 275 1,000 1,000
Backyard Abundance 400 - - - -
Think Bicycles:- - - 8,500 -
Bike to Work Month - - 1,000 - 1,000
1st Annual Hand Built Bicycle Exhibition - - - - 3,700
The Community Meal Project - - - 5,000 -
Harvest Preserve Open House - - - 355 -
ICCR Kappa League Program - - - 5,000 -
Iowa City Book Festival 1,500 1,000 - - -
Iowa City Community String Orchestra 200 200 400 - -
Landlocked Film Festival 3,000 3,000 3,000 3,000 3,000
Mission Creek Festival - 4,000 4,000 - -
Public Space One: 52 Weeks/Works in Progress Festival (WiP5)- - 500 3,500 -
Riverside Theatre - Shakespeare Festival 7,000 5,000 5,000 6,000 5,000
Tree Huggers Program - - - 4,000 -
Summer of the Arts 69,000 67,000 67,000 67,000 67,000
4th of July Fireworks (City of Iowa City) 23,000 23,000 23,000 23,000 23,000
Contingency - - 1,025 - 1,000
Community Event/Program Funding 106,662 106,200 106,200 139,355 106,200
132
ACCOUNTING
The Accounting Division provides processing and reporting of all financial transactions for the
City of Iowa City. The division also provides financial controls for departments to help ensure
proper stewardship of public funds. Accounting provides services that support management
decisions through timely and accurate processing and reporting of payroll, accounts payable,
accounts receivable, and cash transactions.
The division processes payments for goods and services and pays all vendors timely and
accurately, taking advantage of any discounts offered, monitors the City’s debt and ensures
accurate and timely principal and interest payments, and processes and distributes payroll for
all City employees accurately and timely. Accounting files quarterly and annual payroll tax
returns, receives unqualified opinions on the City’s annual audited financial statements and
compliance with requirements described in OMB Circular A-133, and prepares a
Comprehensive Annual Financial Report in conformance with GAAP that meets the
requirements of the GFOA excellence in financial reporting program. The division also requests
funds for City programs funded by Federal and State grants on a monthly basis and monitors
these funds to ensure compliance with applicable laws and guidelines.
Recent Accomplishments:
The City’s Comprehensive Annual Financial Report
(CAFR) for FY2012 earned the Government Finance
Officers Association (GFOA) Certificate of Achievement
for Excellence in Financial Reporting for the 28th
consecutive year. The Certificate is the highest form of
recognition for excellence in state and local financial
reporting.
Upcoming Challenges:
Finalize
implementation of the
City’s new ERP
software
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 8.00 8.00 7.00
The Grant Accountant position added for the 2008 flood is being eliminated in the FY2015
adopted budget.
Financial Highlights:
Personnel expenditures decreased by 4.5% due to the elimination of the 2008 flood Grant
Accountant position and services expenditures decreased by 38.9% due to a reduction in
computer internal service charges.
133
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Strong and Sustainable Financial Foundation
Department Goal: Accurate and timely financial reporting
Department Objective: Earn the GFOA Certificate of Achievement for Excellence
in Financial Reporting and an Unqualified/Unmodified
opinion on Financial Statements from External Auditors
Performance Measures:
CAFR Certificate
Audited Financial Statements
FY 2011 FY 2012 FY 2013
Target
Yes Yes Yes
FY 2011 FY 2012 FY 2013
Auditor’s Opinion on
Financial Statements Unqualified Unqualified Unmodified
134
City of Iowa City
Activity: Accounting (310200)Fund: General (1000)
Division: Accounting (310200)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 681,715$ 746,173$ 780,016$ 863,073$ 763,621$ 785,395$
Use Of Money And Property
Interest Revenues - 26 - - - -
Intergovernmental
Local 28E Agreements 560 - - - - -
Miscellaneous
Intra-City Charges 728 375 485 375 485 530
Other Misc Revenue 3,954 4,519 4,075 4,517 4,075 4,185
Printed Materials 2 2 3 - - -
Special Assessments 3,322 1,740 1,013 - - -
Total Revenues & Other Financing Sources 690,281$ 752,835$ 785,592$ 867,965$ 768,181$ 790,110$
Expenditures:
Personnel 522,849$ 580,294$ 613,019$ 687,320$ 656,602$ 676,300$
Services 163,891 169,453 167,861 176,008 107,532 109,683
Supplies 3,541 3,088 4,711 4,637 4,047 4,127
Total Expenditures 690,281$ 752,835$ 785,592$ 867,965$ 768,181$ 790,110$
Personnel Services - FTE 2012 2013 2014 2015
Account Clerk - Acctng 1.00 1.00 1.00 1.00
Accountant - Payroll 1.00 1.00 1.00 1.00
Assistant Controller 1.00 1.00 1.00 1.00
Controller 1.00 1.00 1.00 1.00
Grant Accountant *1.00 1.00 1.00 0.00
Internal Auditor 1.00 1.00 1.00 0.00
Sr Accountant - Accounting 1.00 1.00 1.00 2.00
Sr Accounts Payable Clerk 1.00 1.00 1.00 1.00
Total Personnel 8.00 8.00 8.00 7.00
* Temporary position created for 2008 flood
Activity Summary
135
PURCHASING
The Purchasing Division provides quality service to City departments, protects the City’s legal
interests, and acts responsibly on behalf of the public by maintaining the integrity of the City’s
procurement system through the encouragement of open competition and the impartial and fair
treatment of vendors.
The Purchasing Division provides services to internal clients/staff and the general public in the
following areas:
Develops and issues solicitations for the City’s procurement requirements for
commodities and services – including Request for Bids, Request for Proposals, and
Request for Quotes.
Administers contracts for commodity and services.
Assists with the procurement of office furniture, equipment, and supplies.
Assists with the transfer and sale of City’s Surplus Equipment, Vehicles, etc. -
Participation in the State of Iowa Surplus Agreement for the sale of surplus equipment.
Administers City Procurement Card Program – Includes issuing cards, training internal
clients, answering procurement card questions, and assisting with problem resolution.
Sorts and distributes incoming mail for the City’s departments and divisions.
HIGHLIGHTS
A new purchasing policy was developed by staff and adopted by Council during FY2012
Recent Accomplishments:
In fiscal year 2013 the Purchasing Division
Developed and Issued 40 new
solicitations including Request for
Bids, Request for Proposals, and
Request for Quotes.
Administered over 100 City contracts.
Procured over $4.2 million in goods
and services.
Sold over $174,000 of surplus
equipment and vehicles.
Upcoming Challenges:
Implementation of the Munis
purchasing card software
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 3.94 3.44 3.44
136
Financial Highlights:
There is a decrease in services expenditures of 44.4% or $8,400 due to a decrease in outside
printing services, travel and training, and internal service fund charges.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: To provide quality service to City departments, protect the
City’s legal interests, and act responsibly on behalf of the
public by maintaining the integrity of the City’s procurement
system through the encouragement of fair and open
competition.
Department Objective: Provide assistance to City employees in the purchase of
commodities and services while ensuring inclusivity in the
procurement process through fair and open competition.
Performance Measures:
Quantity of Solicitations and Dollar Value
*amount does not include all City-Wide Contract Procurements
FY 2011 FY 2012 FY 2013
Request for Proposals 18 19 11
Request for Bids,
Request for Quotes, &
Cooperative Agreements
48 38 36
Other (Purchase
Agreements, Sole Source
Purchases, Contract
Renewals, & Emergency
Purchases)
21 24 46
Dollar Value of
Procurements*
(in millions)
$1.9 $2.5 $4.2
137
Request for Bids, Request for Quotes, and Cooperative Agreements
FY 2011 FY 2012 FY 2013
Estimated Cost Savings
(rounded to the nearest
thousand)
$325,000 $218,000 $200,000
Number of Bids and
Proposals Received
(excluding cooperative
agreements)
New Measure New Measure New Measure
138
City of Iowa City
Activity: Purchasing (310300)Fund: General (1000)
Division: Purchasing (310300)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 317,365$ 318,315$ 277,577$ 297,984$ 297,250$ 305,516$
Miscellaneous
Other Misc Revenue 4,087 5,523 3,739 5,523 3,739 4,450
Other Commissions - - 1,958 - 1,958 1,958
Sale Of Assets - 24 - - - -
Total Revenues & Other Financing Sources 321,452$ 323,862$ 283,274$ 303,507$ 302,947$ 311,924$
Expenditures:
Personnel 304,282$ 304,374$ 270,291$ 283,639$ 291,825$ 300,580$
Services 16,496 18,556 11,736 18,899 10,499 10,709
Supplies 674 932 1,247 969 623 635
Total Expenditures 321,452$ 323,862$ 283,274$ 303,507$ 302,947$ 311,924$
Personnel Services - FTE 2012 2013 2014 2015
Buyer I - Purchasing 1.00 1.00 0.94 0.94
Buyer II 1.00 1.00 1.00 1.00
Purchasing Agent 1.00 1.00 1.00 1.00
Purchasing Clerk 1.00 0.94 0.50 0.50
Total Personnel 4.00 3.94 3.44 3.44
Activity Summary
139
REVENUE
The Revenue Division is responsible for the customer service, billing, and collection procedures
for 25,500 City of Iowa City utility accounts and 200 Landfill accounts. The division also records
and reconciles all City receipts and banking activity.
The division strives to provide excellent customer service and timely and accurate billings to
City and Iowa City utility and landfill customers, minimize revenue written off as uncollectible,
and accurately record all customer receipts.
HIGHLIGHTS
Billed for over $24,000,000 in City utility services
Received over 24,000 customer calls and answered 86% of calls within 20 seconds
Processed 307,770 receipt transactions
Recent Accomplishments:
Changed credit card processors
resulting in an annual savings of
$30,000
Tightened up the utility reading schedule
to more closely coincide with the bill
dates
Worked with the City Attorney’s Office
and Public Works to draft a revised
Landfill Permit application and charge
card agreement
Upcoming Challenges:
Conversion to the Munis CIS software
Complete the remodel of the Cashier
area
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 7.88 7.88 7.88
Financial Highlights:
There are no major financial changes in the Revenue budget for FY2015.
140
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Improve customer service through expanded
payment/service request options
Department Objective: Increase the number of transactions conducted online
Performance Measures:
*percent of calls answered within 20 seconds
Web Start/Stop Service
Payment Method
FY 2011 FY 2012 FY 2013
Active Accounts 25,902 26,268 26,510
Total Calls 24,119 23,907 24,228
Service Level* 86.96% 87.28% 86.40%
FY 2011 FY 2012 FY 2013
Customer Transactions 3,801 4,242 4,372
% Change 11.40% 11.60% 3.06%
FY 2011 FY 2012 FY 2013
Total Receipt
Transactions 303,038 298,262 307,770
Web Transactions 74,889 83,811 90,700
% Web Transactions of
Total Transactions 24.71% 28.10% 29.47%
Change in Web
Transactions (%) 13.60% 11.91% 8.22%
Change in % Web
Transactions of Total (%) 13.20% 13.71% 4.88%
141
City of Iowa City
Activity: Revenue (310400)Fund: General (1000)
Division: Revenue (310400)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 921,599$ 945,503$ 951,130$ 934,270$ 953,107$ 978,388$
Charges For Fees And Services
Water Charges 7,240 6,680 5,869 6,680 5,869 5,869
Miscellaneous
Misc Merchandise 395 340 - - 333 333
Other Misc Revenue (3,660) 493 (141) 364 283 283
Other Financial Sources
Sale Of Assets - 356 - - - -
Total Revenues & Other Financing Sources 925,574$ 953,372$ 956,857$ 941,314$ 959,592$ 984,873$
Expenditures:
Personnel 550,144$ 589,509$ 591,759$ 587,700$ 608,926$ 627,194$
Services 369,140 353,951 359,919 349,010 345,276 352,181
Supplies 6,290 4,616 5,179 4,604 5,390 5,498
Capital Outlay - 5,296 - - - -
Total Expenditures 925,574$ 953,372$ 956,857$ 941,314$ 959,592$ 984,873$
Personnel Services - FTE 2012 2013 2014 2015
Cashier - Revenue 1.38 1.38 1.38 1.38
Customer Service Rep - Revenue 5.00 5.00 5.00 5.00
Revenue & Risk Manager 0.50 0.50 0.50 0.50
Sr Accountant - Revenue 1.00 1.00 1.00 1.00
Total Personnel 7.88 7.88 7.88 7.88
Activity Summary
142
GENERAL FUND
PUBLIC SAFETY
Police
Fire
Housing & Inspection Services
F
Y
2
0
1
5
POLICE ADMINISTRATION
The Police Department’s Administration Division oversees the Department’s two operating
divisions, Administrative Services and Field Operations.
Administrative Services activities:
Records
Property & Evidence
Training & Accreditation
Crime Prevention
Planning & Research
Animal Services
Community Relations
Computer Operations
Field Operations activities:
Patrol
Investigations
Recent Accomplishments:
The Iowa City Police Department is a
Nationally Accredited Police
Department, receiving its initial
accreditation from the Commission on
Accreditation for Law Enforcement
Agencies (CALEA) in March of 2002.
The reaccreditation review occurred in
December of 2013.
Upcoming Challenges:
Keeping up with rapid changes in
technology
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 5.00 5.00 5.00
Financial Highlights:
Personnel expenditures decreased from the FY2014 revised expenditures due to a budget
correction for pension contributions during FY2014.
145
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing & Healthy
Neighborhoods
Department Goal: Commit to excellence in leadership, resource
management, service-delivery, and improving our city and
neighborhoods.
Department Objective: Maintain Commission on Accreditation for Law
Enforcement Agencies, Inc. (CALEA) accredited agency
status compliance each year.
Performance Measures:
Maintain compliance of CALEA accreditation
Universal Crime Reporting (UCR 1) Violent Crimes (includes murder, non-negligent
manslaughter, forcible rape, robbery, and aggravated assault)
Universal Crime Reporting (UCR 1) Property Crimes (includes burglary, larceny-theft,
and motor vehicle theft)
**Average does not include Dubuque because FBI determined that the
agency’s data were over-reported, and consequently were not included in
their tables
*Comparable Cities were Ames, Council Bluffs, Dubuque, Sioux City, and Waterloo
CY 2010 CY 2011 CY 2012
Yes Yes Yes
CY 2010 CY 2011 CY 2012
Iowa City 183 163 185
Average of Comparable
Cities in Iowa* 373 333 339
CY 2010 CY 2011 CY 2012
Iowa City 1,533 1,580 1,842
Average of Comparable
Cities in Iowa* 2,527 2,658 2,932**
146
City of Iowa City
Activity: Police Administration (410100)Fund: General (1000)
Division: Police Administration (410100)Department: Police
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 667,652$ 732,057$ 737,513$ 953,615$ 766,081$ 788,530$
Other Financial Sources
Misc Transfers In 4,776 6,195 - - - -
Sale of Assets - - 20 - - -
Total Revenues & Other Financing Sources 672,428$ 738,252$ 737,532$ 953,615$ 766,081$ 788,530$
Expenditures:
Personnel 612,425$ 676,839$ 671,317$ 904,831$ 712,845$ 734,230$
Services 50,866 50,767 54,205 40,172 43,920 44,798
Supplies 9,137 10,646 12,010 8,612 9,316 9,502
Total Expenditures 672,428$ 738,252$ 737,532$ 953,615$ 766,081$ 788,530$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 1.00 1.00 1.00 1.00
Computer Syst Analyst - Police 1.00 1.00 1.00 1.00
Police Captain 1.00 1.00 1.00 1.00
Police Chief 1.00 1.00 1.00 1.00
Police Sergeant 1.00 1.00 1.00 1.00
Total Personnel 5.00 5.00 5.00 5.00
Activity Summary
147
ADMINISTRATIVE SERVICES
The Administrative Services Division supports or provides services to Field Operations. The
division is commanded by a Captain and is organized into the following activities:
Records is responsible for the recording of information, the housing and maintenance of
departmental records, reproduction and forwarding of records or data, providing copies
of records to the public, and compiles statistics for the National Crime Reporting System.
Property & Evidence maintains all property turned into the department. This includes
found property as well of property held for evidentiary purposes. Additionally, the
property section prepares evidentiary items for transport applicable lab facilities.
Training & Accreditation is responsible for maintaining the mandated level of training for
members of the department as well as ensuring those personnel are trained in those
areas that are necessary for the efficient functioning of the department. Monitor general
orders to ensure they comply with accreditation standards.
Crime Prevention The officer holding the position of Crime Prevention Officer is certified
as a Crime Prevention Specialist by the American Crime Prevention Institute. The Crime
Prevention Office adheres to the philosophy that open communication is key to making
our community a safer place to live. The two new COPS grant officers will operate out of
this position.
Planning & Research is responsible for the analyzing of statistical information compiled
by the Records Section in order to identify trends affecting the public so departmental
resources may best be deployed. This Sergeant is also responsible for dealing with
releasing information to the public and news media.
Animal Services operates as a public safety/enforcement agency for the protection of the
public and animals of the City. The division also operates an animal center for stray and
abandoned animals.
Community Relations is responsible for involving the community in the operations of the
police department. This may be in participating in educational programs in the schools or
participating in educational programs such as the Citizen Police Academy or
neighborhood watch activities.
Computer Operations is responsible for the Police information technology, CAD system
support, records integration and technology. This includes wireless solutions,
communication upgrades and day-to-day support of all police computer hardware and
software, both in the station and mobile applications.
HIGHLIGHTS
Completed fourth CALEA on-site inspection.
The department is in the process of replacing the old squad car computers with a new
laptop which will allow officers to remove the laptop from the car and complete the report
where ever the officer wishes.
148
Recent Accomplishments:
An agreement with the Cedar Rapids Police
Department guarantees usage of the CRPD range.
This was accomplished using funds from two
Department of Justice JAG awards and forfeited funds
from drug seizures. The department will also receive
free basic officer academy tuition under this
agreement.
The department identified a new squad car and
equipment to replace the Ford Crown Victoria, which
is no longer manufactured.
The downtown businesses and several neighborhoods
have teamed up with the COPS grant officers to
address issues in their area.
Upcoming Challenges:
Starting and overseeing the
construction of the new
animal shelter.
Implementing a dual
identification software system
to meet new FBI computer
requirements.
Addressing the space needs
caused by the loss of the
Wilson building for property
and bike storage.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 18.00 20.00 20.00
Financial Highlights:
Personnel expenditures decreased 6.7% due to staff turnover and services expenditures
decreased by 14.1% due to software maintenance expenditures being postponed until FY2016.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing & Healthy
Neighborhoods
Department Goal: Enhance community relations and promote minority
recruitment. By continuing to participate in “Badges for
Baseball, starting a Youth Citizen Police Academy and
Police Cadet program, the department hopes the minority
community will have a better understanding of a police
officer’s job.
149
Department Objective: Develop programs designed to promote interaction
between teens, young adults, and officers outside of the
regular duty hours. In this non-adversarial environment
officers and minority community members will be able to
interact and open up communication lines. A better
understanding of the job will also enhance recruitment of
minority citizens.
Performance Measures:
Community Presentations
Youth Related Programs
Strategic Plan Goal: Enhanced Communication and Marketing & Healthy
Neighborhoods
Department Goal: Increase the efficiency in which lost pets and owners are
reunited.
Department Objective: Increase the number of pets that are licensed and/or
implanted with a microchip. Pets with microchips and/or
licensed are more easily identified and returned to their
owners. This decreased time reduces the stress on both
the pet and owner. This also increases the amount of time
that officers can spend patrolling and addressing nuisance
animals, which can affect the quality of life in a
neighborhood. Outsourcing licensing will be evaluated, as
other jurisdictions have found that privatization has
increased community participation.
CY 2010 CY 2011 CY 2012
117 129 174
CY 2010 CY 2011 CY 2012
New Measure New Measure New Measure
150
Performance Measures:
Pets with microchips
Licensed pets
CY 2010 CY 2011 CY 2012
1,100 1,075 1,150
CY 2010 CY 2011 CY 2012
3,602 3,500 3,834
151
City of Iowa City
Activity: Police Administrative Services (410200)Fund: General (1000)
Division: Police Administrative Services (410200)Department: Police
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 1,404,221$ 1,425,860$ 1,526,537$ 1,776,054$ 1,565,483$ 1,661,156$
Licenses And Permits
Misc Lic & Permits 23,403 25,348 21,383 28,348 21,383 23,378
Intergovernmental
Local 28E Agreements 111,517 173,081 71,382 195,583 218,286 218,286
Charges For Fees And Services
Animal Care Services 12,078 9,539 8,873 12,000 11,420 11,420
Misc Charges For Svc 4,402 3,569 3,879 3,569 3,879 3,950
Miscellaneous
Animal Adoption 12,268 13,020 10,620 13,020 11,264 11,969
Code Enforcement 645 - - 6,400 4,080 4,080
Contrib & Donations 2,020 1,818 - 1,816 22,289 22,289
Misc Merchandise 11,067 10,302 7,887 10,302 9,032 9,752
Other Misc Revenue 45,232 45,531 39,088 45,687 44,670 44,670
Printed Materials 18,166 19,423 22,434 20,100 22,912 22,912
Other Financial Sources
Sale Of Assets - 1,543 29 - 5,000 -
Total Revenues & Other Financing Sources 1,645,019$ 1,729,034$ 1,712,112$ 2,112,879$ 1,939,698$ 2,033,862$
Expenditures:
Personnel 1,329,276$ 1,408,740$ 1,405,753$ 1,603,659$ 1,495,702$ 1,540,573$
Services 229,190 237,026 223,533 413,705 355,556 412,668
Supplies 68,469 68,797 60,532 78,515 79,040 80,621
Capital Outlay 18,084 14,471 22,295 17,000 9,400 -
Total Expenditures 1,645,019$ 1,729,034$ 1,712,112$ 2,112,879$ 1,939,698$ 2,033,862$
Personnel Services - FTE 2012 2013 2014 2015
Animal Care Technician 2.00 2.00 2.00 2.00
Animal Center Assistant 1.00 1.00 1.00 1.00
Animal Control Supervisor 1.00 1.00 1.00 1.00
Animal Services Officer 2.00 2.00 2.00 2.00
CSO/Station Master 5.00 5.00 5.00 5.00
Police Officer 1.00 1.00 3.00 3.00
Police Records Clerk 2.00 2.00 2.00 2.00
Police Sergeant 1.00 1.00 1.00 1.00
Records Supervisor 1.00 1.00 1.00 1.00
Sr Police Records Clerk 2.00 2.00 2.00 2.00
Total Personnel 18.00 18.00 20.00 20.00
Capital Outlay 2014 2015
Animal Control Truck 17,000$ -$
Other Operating Equipment - 9,400
Total Capital Outlay 17,000$ 9,400$
Activity Summary
152
FIELD OPERATIONS
The Police Department’s Field Operations Division is organized into two activities, Patrol and
Investigations. The division is commanded by a Captain.
Patrol: The Patrol section is the largest section in the department and is responsible for
handling calls for service from the public in addition to handling special assignments and
self-initiated activities. Officers are responsible for the protection of life and property, and
help maintain peace, order, and safety for all. The patrol section is divided in to three
watches (shifts) providing 24-hour service. Each watch is under the supervision of a
Lieutenant and two Sergeants. In addition to the traditional patrol units, the patrol section
also has a canine unit, bicycle officers, Community Service Officers, Street Crimes Unit,
Special Response Team (SRT) and provides Crime Scene Technicians (CST) for the
processing of crime scenes.
Investigations: The Investigations section is responsible for the investigation of criminal
activity beyond that which is conducted by the patrol section. The Investigations section
is headed by a Lieutenant and a Sergeant. The Investigations section has investigators
assigned to the Johnson County Drug Task Force, Domestic Abuse, in addition to
general investigators.
Forfeitures: Criminal forfeiture is an action brought as a part of the criminal prosecution
of a defendant. It is an in personam (against the person) action and requires that the
government indict (charge) the property used or derived from the crime along with the
defendant. The money or items that are forfeited can only be used by law enforcement
for law enforcement equipment or law enforcement related activities. The money or
items cannot be used to supplant a budget or budgeted item. Forfeiture is governed by
State of Iowa Code chapter 1133 in addition to federal guidelines.
HIGHLIGHTS
Directed Patrol resources emphasizing neighborhood stabilization.
Completion of the construction of the crime lab.
153
Recent Accomplishments:
The Department implemented the two additional
positions under the Department of Justice COPS grant.
One of the positions focuses on the Downtown area,
and the other position focuses on specific problems in
residential neighborhoods.
Officers worked with the Iowa City Community School
District and provided training for critical incidents to
School District employees.
The Department's cold case investigator recently
completed an extensive investigation of a 1997
homicide which resulted in the arrest of a suspect.
In September the Juvenile Investigator joined
representatives from Juvenile Court, the Iowa City
Community School District, and District Court Judge in
attending Georgetown University’s program for
Reducing Racial and Ethnic Disparities in Juvenile
Justice Certificate Program.
The Department recently completed construction and
implemented use of a new crime scene lab. The lab
includes updated equipment that will assist Officers in
the cultivation of evidence to lead to the successful
resolution and prosecution of criminal cases.
Upcoming Challenges:
Identifying solutions to the
problems associated with the
homeless population in Iowa
City.
Addressing the disparate
arrest/incarceration rate of the
minority population.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 80.00 80.00 80.00
Financial Highlights:
Capital outlay expenditures include $170,000 for squad car replacement, $24,000 to purchase
AEDs as part of a two-year program, and $22,500 for vehicle equipment.
154
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Traffic crash reduction
Address the impact of underage drinking on downtown and
near downtown neighborhoods
Department Objective: Increase OWI and traffic enforcement
Continue alcohol compliance checks, bar checks, and
directed party patrols, reduce response time to loud party
calls
Performance Measures:
Traffic Accidents and Average Damage
* Iowa City Police Officers respond to all calls for traffic accidents. Average
damage is collected only for reportable accidents; reportable accidents
include those causing personal injury or property damage over $1,000.
CY 2010 CY 2011 CY 2012
OWI Arrests 319 452 476
Traffic Stops 11,804 13,728 11,981
CY 2010 CY 2011 CY 2012
Accidents* 1,889 1,886 2,047
Average Damage,
Reportable Accident* $4,488 $4,421 $3,276
155
Response Time: Loud Party Complaints (in minutes)
CY 2010 CY 2011 CY 2012
Bar Checks Performed 976 1,800 1,365
Compliance Checks 25 149 273
CY 2010 CY 2011 CY 2012
Call to Dispatch 18:07 11:30 9:03
Dispatch to On Scene 9:25 4:19 4:01
156
City of Iowa City
Activity: Police Field Operations (410300)Fund: General (1000)
Division: Police Field Operations (410300)Department: Police
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 7,239,909$ 8,085,646$ 8,034,265$ 8,872,484$ 9,355,467$ 9,575,335$
Other City Taxes 528,240 386,601 396,304 447,077 403,750 411,825
Use Of Money And Property
Interest Revenues 214 209 95 209 95 95
Intergovernmental
Fed Intergovnt Rev 27,404 30,458 23,508 - 118,802 118,802
Other State Grants 266,129 223,097 180,233 124,471 131,315 131,315
Charges For Fees And Services
Fire Services 4,345 5,255 5,305 5,255 5,305 5,305
Police Services 101,050 135,035 269,023 136,460 30,705 30,705
Miscellaneous
Code Enforcement 2,989 1,611 1,587 1,611 1,587 1,587
Other Misc Revenue 20,878 15,342 42,252 14,003 42,224 42,224
Other Financial Sources
Sale Of Assets 55,622 38,195 41,590 24,000 24,000 24,000
Total Revenues & Other Financing Sources 8,246,780$ 8,921,449$ 8,994,163$ 9,625,570$ 10,113,250$ 10,341,193$
Expenditures:
Personnel 7,201,970$ 7,906,418$ 7,867,958$ 8,303,215$ 8,970,917$ 9,240,044$
Services 646,113 603,239 635,273 748,971 686,317 700,043
Supplies 179,017 129,691 194,863 225,378 204,516 208,606
Capital Outlay 219,680 282,101 296,068 348,006 251,500 192,500
Total Expenditures 8,246,780$ 8,921,449$ 8,994,163$ 9,625,570$ 10,113,250$ 10,341,193$
Personnel Services - FTE 2012 2013 2014 2015
Comm Serv Officer - Evidence 1.00 1.00 1.00 1.00
Community Service Officer 4.00 4.00 4.00 4.00
Police Captain 1.00 1.00 1.00 1.00
Police Lieutenant 4.00 4.00 4.00 4.00
Police Officer 63.00 63.00 63.00 63.00
Police Officer - Temp Military Overhire 0.00 0.00 0.00 0.00
Police Sergeant 7.00 7.00 7.00 7.00
Total Personnel 80.00 80.00 80.00 80.00
Capital Outlay 2014 2015
1 SCAT Truck 29,206$ -$
AED'S 24,000 24,000
Automobiles 168,000 170,000
PC Hardware 20,000 35,000
Vehicle Equipment 36,000 22,500
Video Recording Devices 10,800 -
Total Capital Outlay 288,006$ 251,500$
Activity Summary
157
FIRE ADMINISTRATION
The Fire Administration division is under the direction of the Fire Chief. The Fire Chief is
responsible for all department activities as set out by Federal or State laws, and City
ordinances. The Deputy Fire Chief is the second in command officer in the department and is
responsible for homeland security initiatives, fire service accreditation, the maintenance and
purchase computer hardware and software, and other special projects. The Battalion Chief
assigned to the Administration and Support Division is responsible for maintenance of buildings
and grounds, calendar administration, the Health & Safety Committee, uniforms, physicals and
immunizations.
The ICFD continues to accomplish many goals and objectives to improve services, as
determined by stakeholders. The department was first accredited by the Commission on Fire
Accreditation International (CFAI) in August 2008. The department recently completed its first
reaccreditation in 2013. Maintaining accredited status demonstrates a commitment to
excellence and continuous quality improvement.
HIGHLIGHTS
Developing in partnership with CFAI a professional development and credentialing
program for current and aspiring company fire officers. The program will elevate the
technical and professional competencies of the ICFD company officer corps.
The ICFD has rolled out a new scheduling and callback software solution to automate
staffing needs and save time.
Two of the ICFD’s Battalion Chiefs completed the National Fire Academy’s four-year
Executive Fire Officer Program, successfully earning the EFO professional designation.
After serving nearly 35 years and 17 years as fire chief, Andy Rocca retired from the
department on May 13, 2013. John Grier was appointed fire chief on August 21, 2013.
Recent Accomplishments:
The Department was reaccredited by
the Commission on Fire Accreditation
International (CFAI). The ICFD is one of
only 178 accredited fire departments in
the world.
Upcoming Challenges:
Succession planning for anticipated
retirements in the command staff.
Reorganize job responsibilities of
command staff to account for the loss of
our administrative secretary position.
Maintenance of aging facilities at
Stations 1 and 3
158
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 4.00 4.00 3.00
The Administrative Secretary position was eliminated in FY2015 budget.
Financial Highlights:
Personnel expenditures are budgeted to decrease by $106,064 or 18.4% due to the elimination
of the Administrative Secretary position and staff turnover. The capital outlay budget includes
$18,000 for one Mobile Data Computer (MDC) for Training Officer vehicle (backup Command
Vehicle) and two mobile radios for Fire Chief and Deputy Chief vehicles.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Increase two-way communication with customers seeking
information or feedback.
Department Objective: Maintain Commission on Fire Accreditation International
(CFAI) accredited agency status by timely submission of
Annual Compliance Report (ACR).
Implement strategic and specific recommendations
accepted from 2013 CFAI reaccreditation report.
Maintain Insurance Services Office (ISO) Public Protection
Classification of 2.
Performance Measures:
Meet ACR requirements to maintain CFAI accredited agency status
CY 2010 CY 2011 CY 2012
ACR Submitted Yes Yes Yes
159
Number of reaccreditation report adopted recommendations implemented
Maintain ISO Class 2 rating.
CY 2010 CY 2011 CY 2012
Strategic
Recommendations (7) New Measure New Measure New Measure
Specific
Recommendations (9) New Measure New Measure New Measure
CY 2010 CY 2011 CY 2012
Rating 3 3 2
160
City of Iowa City
Activity: Fire Administration (450100)Fund: General (1000)
Division: Fire Administration (450100)Department: Fire
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Intergovernmental
State 28E Agreements 1,271,134$ 1,311,778$ 1,400,183$ 1,407,146$ 1,411,418$ 1,411,418$
Miscellaneous
Contrib & Donations 30 25 2,550 - - -
Printed Materials 8 - 4 - - -
Other Misc Revenue - - 121 - - -
Other Financial Sources
Sale Of Assets 1,025 - 595 - - -
Total Revenues & Other Financing Sources 1,272,197$ 1,311,803$ 1,403,453$ 1,407,146$ 1,411,418$ 1,411,418$
Expenditures:
Personnel 381,047$ 528,589$ 537,848$ 575,500$ 469,436$ 483,519$
Services 136,434 196,774 196,106 239,667 253,002 258,062
Supplies 67,588 57,570 57,269 74,464 65,083 66,385
Capital Outlay 58,223 13,636 - 10,000 18,000 -
Total Expenditures 643,292$ 796,569$ 791,222$ 899,631$ 805,521$ 807,966$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 1.00 1.00 1.00 0.00
Battalion Chief 0.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00
Fire Chief 1.00 1.00 1.00 1.00
Total Personnel 3.00 4.00 4.00 3.00
Capital Outlay 2014 2015
Other Operating Equipment 10,000$ 18,000$
Total Capital Outlay 10,000$ 18,000$
Activity Summary
161
EMERGENCY OPERATIONS
The Fire Emergency Operations division works a three-shift system. Each duty shift is
comprised of 24 hours and consists of one Battalion Chief, one Captain, four Lieutenants, and
14 Firefighters. Minimum staffing for the department is 16 emergency response personnel. This
division is directly responsible for all emergency incident response. Calls for service are divided
into four categories: fire suppression, emergency medical services, technical rescue, and
hazardous materials.
Fire Suppression: ICFD personnel spend time mitigating various types of fires, as well as
time responding to false alarms. Firefighting activities typically require more resources
(personnel, equipment, etc.) than any other type of emergency. Fires also have a greater
potential to harm people and property than other emergencies. The department
continually seeks ways to decrease response times to all emergencies.
Emergency Medical Services: All ICFD personnel are certified to at least the Emergency
Medical Technician—Basic (EMT-B) level. The department does not transport patients,
but rather serves as first responders in conjunction with Johnson County Ambulance
Service paramedics as part of Johnson County’s tiered response system.
Technical Rescue: Technical rescue includes those incidents where a successful
operation requires the rescuer(s) to employ special knowledge, skills, tools, and
techniques. The ICFD provides several technical rescue services: water and ice
emergencies, trench and structural collapse rescue, vehicle and heavy machinery
rescue, rope rescue, and confined space rescue. The Special Operations Response
Team (SORT) keeps skill levels high with team training in addition to regular company
and shift training on various rescue disciplines.
Hazardous Materials Response: The department continues to be active and take a
leading role in the Johnson County Hazardous Materials Response Team (JCHMRT),
which includes 14 ICFD personnel. The JCHMRT consists of 27 members who are
trained and certified to the Hazmat Technician level.
HIGHLIGHTS
In 2013, emergency service demand continued to increase. The ICFD responded to
over 5500 incidents, a 6 percent over 2012. Total call volume has increased by 24% in
the last five years.
Fire personnel responded to 204 fire emergencies, resulting in $2.7 million in property
damage. The largest single fire loss was estimated at more than $1.6 million for a fire
that occurred at the Johnson County Secondary Roads facility.
The ICFD continues to experience a troubling number of simultaneous emergency calls
for service. In 2013, 22% of emergency incidents were overlapping.
162
Recent Accomplishments:
Transitioned all responders to new EMT
certification as directed by the Iowa
Department of Public Health.
Established a quantitative fit-testing
process for all firefighters.
Instituted the Blue Card incident
management system for all emergency
incidents.
Augmented EMS diagnostic abilities for
diabetic emergencies by placing
glucometers on every apparatus.
Adjusted response protocols to include an
additional engine company for probable or
confirmed structure fires, to comply with
CFAI recommendations.
Modified fire alarm response assignments
to reflect the risk demonstrated by
historical data.
Increased our tactical capabilities by
instituting wide-area search protocols for
instances involving victims lost in wooded
areas or people who wander from
assisted-living facilities.
Enhanced trench rescue capability by
adding soil vacuum equipment that can
quickly expose victims of trench collapse.
Upcoming Challenges:
Meeting established response time goals.
Growth and development on the east,
southeast and west create response time
challenges.
Develop a training curriculum and
schedule to gain additional proficiencies in
emergency response to hazardous
materials incidents.
Research and determine how to best
provide emergency medical services.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 59.00 59.00 59.00
Financial Highlights:
Services expenditures decreased by 13.4% due to a decrease in vehicle repair and
maintenance internal charges to the Equipment fund from the fiscal year 2014 budget
($95,000). The fiscal year 2015 internal charges ($56,700) is a 4% increase from the fiscal year
2013 actual internal charges ($54,000) for vehicle repair and maintenance.
163
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Reduce emergency response times to reduce property loss
and risk to civilians.
Department Objective: Arrive at incident location within six minutes of dispatch
center notification, 90% of the time.
Confine fires to the room or object of origin for at least 40%
of all commercial and residential fires.
Performance Measures:
Fire response time
EMS response time
Fire control (confined to room or object)
CY 2010 CY 2011 CY 2012
Goal In
Minutes
%
Compliance
In
Minutes
%
Compliance
In
Minutes
%
Compliance
URBAN
90% <6 minutes 7:29 71% 8:44 50% 6:41 79%
SUBURBAN
90% <6 minutes 8:41 50% 7:16 55% 7:56 75%
CY 2010 CY 2011 CY 2012
Goal In
Minutes
%
Compliance
In
Minutes
%
Compliance
In
Minutes
%
Compliance
URBAN
90% <6 minutes 7:52 68% 8:43 54% 8:10 76%
SUBURBAN
90% <6 minutes 9:00 51% 9:08 37% 8:51 61%
CY 2010 CY 2011 CY 2012
Total Fires 70 57 79
Fires Confined 65 47 69
164
City of Iowa City
Activity: Fire Emergency Operations (450200)Fund: General (1000)
Division: Fire Emergency Operations (450200)Department: Fire
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 4,643,352$ 5,341,785$ 5,423,942$ 5,788,070$ 5,885,397$ 6,063,867$
Other City Taxes
Other City Taxes 257,545 489,258 521,476 489,258 529,840 540,437
Charges For Fees And Services
Fire Services 2,834 3,396 3,000 3,396 3,000 3,000
Miscellaneous
Contrib & Donations 500 - - - - -
Other Misc Revenue 754 2,384 2,855 2,384 2,384 2,384
Other Financial Sources
Interfund Loans 209,178 - - - - -
Sale Of Assets 175 15,108 6,116 - - -
Total Revenues & Other Financing Sources 5,114,338$ 5,851,931$ 5,957,389$ 6,283,108$ 6,420,621$ 6,609,688$
Expenditures:
Personnel 4,774,986$ 5,443,757$ 5,579,298$ 5,888,629$ 6,080,937$ 6,263,365$
Services 207,482 261,508 207,082 271,732 235,379 240,087
Supplies 99,139 82,343 84,219 102,647 96,555 98,486
Capital Outlay 32,731 64,323 86,789 20,100 7,750 7,750
Total Expenditures 5,114,338$ 5,851,931$ 5,957,389$ 6,283,108$ 6,420,621$ 6,609,688$
Personnel Services - FTE 2012 2013 2014 2015
Battalion Chief 3.00 2.00 2.00 2.00
Fire Captain 3.00 3.00 3.00 3.00
Fire Lieutenant 12.00 12.00 12.00 12.00
Firefighter 41.00 42.00 42.00 42.00
Total Personnel 59.00 59.00 59.00 59.00
Capital Outlay 2014 2015
Rescue Vac 800 14,100$ -$
Strut Kit 6,000 -
Other Operating Equipment - 7,750
Total Capital Outlay 20,100$ 7,750$
Activity Summary
165
FIRE PREVENTION
The Fire Prevention Bureau (FPB) continues to serve the citizens of Iowa City through fire code
compliance, fire origin and cause determination, and public education programs.
The Fire Prevention Bureau is staffed by a Battalion Chief assigned as Fire Marshal and as
such reports to the Deputy Fire Chief. The Fire Marshal is directly responsible for organizing all
fire prevention activities, including fire/arson investigation, code enforcement inspections, and
public education. A shift fire inspector conducts inspections of liquor license establishments,
schools, day care centers, churches, and City buildings. Emergency operations personnel
conduct fire safety inspections of all commercial and University of Iowa buildings.
The FPB continues to conduct regular inspections for businesses, churches, daycares, schools,
and university buildings. Multiple educational opportunities exist with each inspection: an
opportunity to increase fire safety awareness through explanation of a violation and associated
hazard, firefighters can become familiar with the building, and an opportunity to foster
community relationships.
The wide range of activities provided by fire and life-safety educators include daycare/preschool
and school presentations, Kids Safety House visits, Safety Village, UI Resident Assistant Fire
Academy, senior safety tips for older adults, and crowd manager training for assembly
occupancy employees. Building on a long partnership with SAFE KIDS Johnson County, the
department has also trained additional personnel and designated Station 4 as a child safety
seat “FIT Station.”
Investigation of fires is an integral part of fire prevention. All reported fires are investigated by a
company officer and/or a member of the fire investigation team in an attempt to determine the
origin and cause. Fire investigation team members have received specialized training and are
required to complete continuing education requirements.
HIGHLIGHTS
In 2013, the FPB conducted 1,649 fire and life-safety inspections
In 2013, the FPB investigated 204 fire incidents. As in years past, the kitchen remains the
reported area of origin for the majority of fires; unattended cooking accounted for the largest
number of these fires.
166
Recent Accomplishments:
Instituted a continuing education program
for members of the Fire Investigation
Team.
Fire Marshal Grier promoted to Fire
Chief; Battalion Chief Brian Greer
laterally transferred to Fire Marshal on
September 9, 2013.
Provided 14 sessions of Crowd Control
Manager training to employees of
assembly occupancies.
Conducted 6 child safety seat fit clinics at
fire station #4.
Upcoming Challenges:
Identify efficiencies to coordinate the
needs of fire and life safety activities
against the demands of emergency
services.
Obtain training and education necessary
to gain fire code and origin and cause
certifications for the Fire Marshal
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 1.00 1.00 1.00
Financial Highlights:
Capital outlay expenditures increased due to funding for the replacement of two fire department
vehicles, which are used by the Deputy Fire Chief ($27,000) and the Fire Marshal ($27,000).
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods & A Strong Urban Core
Department Goal: Ensure fire prevention core programs meet projected
jurisdictional and regional service delivery demands &
needs.
Department Objective: Provide fire prevention services by collaborating with and
educating the public, enforcing the codes, reviewing
planned development, and identifying the mitigating
hazards so that life and property are protected and
disasters prevented.
167
Performance Measures:
Public education/fire prevention community contacts and staff hours
Fire & life-safety building inspections conducted
Increase presence and condition of smoke alarms encountered in fire incidents to 100%.
CY 2010 CY 2011 CY 2012
Contacts
(200 - Goal) 108 147 175
Staff Hours 615 746 806
Type CY 2010 CY 2011 CY 2012
Bureau 686 458 507
Commercial 956 855 1,052
University 415 435 399
Smoke Alarm Status CY 2010
(70 incidents)
CY 2011
(57 incidents)
CY 2012
(79 incidents)
Working 48 22 56
Not Working 3 2 5
None Present/
Undetermined 19 10 18
168
City of Iowa City
Activity: Fire Prevention (450300)Fund: General (1000)
Division: Fire Prevention (450300)Department: Fire
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 309,165$ 179,707$ 184,398$ 254,100$ 260,845$ 212,336$
Licenses And Permits
Food & Liquor Licenses 105 82 - - - -
Intergovernmental
Federal Intergovernmental Revenue - 17,613 - - - -
Miscellaneous
Other Misc Revenue 333 - 851 - - -
Other Financial Sources
Sale Of Assets 7,425 - - - - -
Total Revenues & Other Financing Sources 317,028$ 197,402$ 185,249$ 254,100$ 260,845$ 212,336$
Expenditures:
Personnel 215,296$ 141,593$ 140,530$ 157,597$ 145,355$ 149,716$
Services 44,505 35,143 38,568 45,923 40,956 41,775
Supplies 12,179 17,203 6,151 33,585 15,534 15,845
Capital Outlay 45,048 3,463 - 16,995 59,000 5,000
Total Expenditures 317,028$ 197,402$ 185,249$ 254,100$ 260,845$ 212,336$
Personnel Services - FTE 2012 2013 2014 2015
Battalion Chief 1.00 1.00 1.00 1.00
Total Personnel 2.00 1.00 1.00 1.00
Capital Outlay 2014 2015
Inflatable Fire Education House 16,995$ -$
Automobiles - 54,000
Other Operating Equipment - 5,000
Total Capital Outlay 16,995$ 59,000$
Activity Summary
169
FIRE TRAINING
The Fire Training division is under the direction of the assigned Battalion Chief and the Training
Officer. They plan, develop, and coordinate in-house training activities with the assistance of
the Training Committee. This division is directly responsible for training in the areas of
emergency medical services, technical rescue, fire suppression, and hazardous materials. The
division is also responsible for purchasing tools, equipment, radios, protective clothing; and
purchase and repair of fire apparatus.
HIGHLIGHTS
2013 training activities include:
For the year: 3,039 classes; 11,857 attendees; 32,270 hours logged
Company training: 642 classes; 2,364 attendees; 16,276 hours logged
Department level training: 156 classes; 2,381 attendees; 1,935 hours logged
Outside training & education: 720 hours logged
Physical fitness training: 1,715 classes; 5,744 hours logged
Firefighter orientation training: 127 classes; 469 hours logged
Training Center utilized by other agencies/departments: 61.5 hours logged
Recent Accomplishments:
Development of a senior high school
Fire Cadet program to aid diversity
recruitment initiatives.
Conducted three six-week candidate
orientation classes.
Implemented skills based performance
testing for individual, company, and
multi-company operations.
Upcoming Challenges:
Planning for the retirement/replacement of
the ICFD Training Officer and
Equipment/Training Battalion Chief.
Maintaining high-risk, low-frequency
technical proficiencies.
Short term planning for the loss of our
Training Center due to the redevelopment
of the north wastewater treatment site.
Long term planning for a new ICFD training
center at a site to be determined.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 1.00 1.00 1.00
170
Financial Highlights:
Expenditures decreased by 13.1% due to the reduction in capital outlay. Services expenditures
increased by 17.6% due to certifications for officers to meet CFAI/Strategic Planning
recommendations ($3,000), as well as the network and internet internal service charges to the
Information Technology Services fund ($7,800). Also, supplies expenditures decreased by 40%
due to minor equipment and furniture ($7,500), as well as reference materials and books
($4,000).
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Provide a service to the community that is prepared to
respond to emergencies, natural disasters, catastrophic
acts, and other events that threaten the health and safety
of the public.
Department Objective: Train personnel to respond to emergencies, natural
disasters, hazardous materials events, and other such high
risk events that threaten the health and safety of the
public.
Performance Measures:
Training hours completed per individual (% achieved)
CY 2010 CY 2011 CY 2012
Hours % Achieved % Achieved % Achieved
Minimum (96) New Measure New Measure New Measure
Goal (160) New Measure New Measure New Measure
171
Certifications obtained
Certification
(Goal) CY 2010 CY 2011 CY 2012
Safety
Officer
(64)
Certified New Measure New Measure New Measure
In Progress New Measure New Measure New Measure
Fire
Officer
(30)
Certified New Measure New Measure New Measure
In Progress New Measure New Measure New Measure
Haz Mat
Tech
(64)
Certified New Measure 50 62
In Progress New Measure 14 2
172
City of Iowa City
Activity: Fire Training (450400)Fund: General (1000)
Division: Fire Training (450400)Department: Fire
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 167,620$ 137,733$ 156,393$ 230,102$ 199,651$ 204,856$
Intergovernmental
Fed Intergovnt Rev - 17,347 - - - -
Charges For Fees And Services
Fire Services - 435 2,224 2,000 2,000 2,000
Miscellaneous
Contrib & Donations 1,200 - - - -
Other Misc Revenue - 56 530 - - -
Sale of Assets - - 500 - - -
Total Revenues & Other Financing Sources 168,820$ 155,571$ 159,647$ 232,102$ 201,651$ 206,856$
Expenditures:
Personnel 96,585$ 105,042$ 105,094$ 110,152$ 117,128$ 120,642$
Services 57,924 32,793 32,651 55,904 65,744 67,059
Supplies 11,341 17,736 15,902 31,346 18,779 19,155
Capital Outlay 2,970 - 6,000 34,700 - -
Total Expenditures 168,820$ 155,571$ 159,647$ 232,102$ 201,651$ 206,856$
Personnel Services - FTE 2012 2013 2014 2015
Fire Lieutenant/Training 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00
Capital Outlay 2014 2015
Automobile 34,700$ -$
Total Capital Outlay 34,700$ -$
Activity Summary
173
HIS ADMINISTRATION
The Department of Housing & Inspection Services Administration Division is responsible for
oversight and support of the department’s three operating divisions, Building Inspection,
Housing Inspection, and the Iowa City Housing Authority.
Administration personnel include the Housing and Inspection Services Director and a Code
Enforcement Assistant.
HIGHLIGHTS
The City is currently increasing the usage of a new web-based plan and document
workflow system that was implemented which allows citizens, architects, and developers
to initiate and complete plan submission, reviews, and approval.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.00 2.00 2.00
Financial Highlights:
Miscellaneous code enforcement revenues increased by 275% due to an increase in the level of
enforcement of the City’s nuisance codes.
174
City of Iowa City
Activity: Housing and Inspection Admin (470100)Fund: General (1000)
Division: Housing and Inspection Admin (470100)Department: Housing and Inspection Service
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 236,039$ 274,436$ 203,259$ 236,632$ 221,197$ 228,677$
Charges For Fees And Services
Building & Devlpmt 800 1,000 1,400 1,000 1,000 1,000
Miscellaneous
Code Enforcement 14,891 7,047 26,444 7,047 26,444 26,444
Other Misc Revenue 31 10 - - - -
Printed Materials 479 107 16 - - -
Other Financial Sources
Trans-Govt Activities 25,000 25,000 25,000 25,575 26,010 26,530
Total Revenues & Other Financing Sources 277,240$ 307,600$ 256,118$ 270,254$ 274,651$ 282,651$
Expenditures:
Personnel 223,562$ 239,467$ 238,175$ 244,356$ 250,697$ 258,218$
Services 53,548 68,107 17,943 25,871 23,954 24,433
Supplies 130 26 - 27 - -
Total Expenditures 277,240$ 307,600$ 256,118$ 270,254$ 274,651$ 282,651$
Personnel Services - FTE 2012 2013 2014 2015
Code Enforcement Asst. 1.00 1.00 1.00 1.00
H.I.S. Director 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00
Activity Summary
175
BUILDING INSPECTION
The Building Inspection Division is responsible for enforcement of all codes and ordinances
regulating the protection of the public health, safety and general welfare as it relates to the built
environment and maintenance of existing structures.
Issuing all permits for new construction, additions, alterations, repairs and signs is one of the
key functions to the Building Inspection Division. The Building Inspection Division enforces the
following construction codes:
2009 International Building / Residential Code, as amended
2009 International Mechanical Code
2009 Uniform Plumbing Code, as amended
2009 International Fire Code
2009 International Fuel Gas Code
2008 National Electrical Code, as amended
In addition to the above codes, the Building Inspection Division enforces the Zoning, Sign,
Nuisance, Weed, Noise, Graffiti, Site Plan Review, Floodplain Management and Construction
Site Runoff Ordinances. Enforcement of snow and ice removal from public sidewalks is also a
responsibility of the Building Inspection Division.
HIGHLIGHTS
Total value of construction in 2013, through November, was $179 million, up $10 million
from the total calendar year 2012 and is the highest value over the last 10 calendar
years.
Recent Accomplishments:
Reviewed 95% of building permit
applications within 2 days of receipt and
99% were reviewed within 6 days of
receipt.
Issued 81% of building permits within 14
days of receipt, 93% within 30 days of
receipt, and 98% within 60 days of
receipt.
Upcoming Challenges:
Update of technology to increase
efficiency and enhance customer
service.
o Increase electronic submittals of plan
documents
o Scanning of subdivisions files to
make accessible electronically
o Activate process to allow inspection
activities to be emailed to clients
after each inspection
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Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 7.80 6.30 6.30
Financial Highlights:
Services expenditures decreased by $50,033 or 26.6% due to the discontinuance of software
maintenance on the City’s permit software, and the planning of its replacement in the capital
improvement program.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Strategic Economic Development Activities
Department Goal: Efficiently enforce public health and safety regulations
related to building and housing codes.
Department Objective: Review building permit and site plan applications to protect
the health and safety of citizens while facilitating economic
development opportunities.
Performance Measures:
Building Permit Applications
CY 2010 CY 2011 CY 2012
% reviewed within 2 days
of receipt New Measure 91% 89%
% reviewed within 6 days
of receipt New Measure 100% 97%
% issued within 14 days
of receipt New Measure 75% 80%
% issued within 30 days
of receipt New Measure 88% 91%
% issued within 60 days
of receipt New Measure 96% 97%
177
Site Plan Applications
Minor Site Plans Approved
Major Site Plans Approved
Total Value of Construction (in millions)
CY 2010 CY 2011 CY 2012
% reviewed within 1 days
of receipt New Measure 45% 57%
% reviewed within 10
days of receipt New Measure 94% 86%
% reviewed within 14
days of receipt New Measure 100% 91%
CY 2010 CY 2011 CY 2012
% approved within 10
days of receipt New Measure 23% 47%
% approved within 25
days of receipt New Measure 54% 68%
% approved within 58
days of receipt New Measure 92% 95%
CY 2010 CY 2011 CY 2012
% approved within 7 days
of receipt New Measure 25% 17%
% approved within 30
days of receipt New Measure 50% 42%
% approved within 60
days of receipt New Measure 83% 83%
% approved within 90
days of receipt New Measure 100% 100%
CY 2010 CY 2011 CY 2012 10 Year
Average
$96.0 $81.7 $169.2 $120.3
% Change 27.8% (14.9%) 107.1%
178
City of Iowa City
Activity: Building Inspection (470200)Fund: General (1000)
Division: Building Inspection (470200)Department: Housing and Inspection Service
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 97,497$ -$ -$ -$ -$ -$
Licenses And Permits
Const Per & Ins Fees 584,991 615,061 874,203 615,062 644,415 644,415
Food & Liq Licenses 18,210 742 280 - - -
General Use Permits 11,172 7,100 9,504 7,100 7,100 7,100
Misc Lic & Permits 300 300 510 300 170 170
Misc Permits & Lic 2,100 2,250 1,950 2,250 2,000 2,100
Professional License 2,514 2,705 2,855 100 2,620 2,691
Use Of Money And Property
Interest Revenues 386 929 1,095 929 1,095 1,098
Intergovernmental
Local 28E Agreements 715 707 346 707 346 346
Charges For Fees And Services
Building & Devlpmt 248,381 260,073 338,830 260,073 263,405 263,405
Misc Charges For Svc - - 28,448 28,435 28,435
Miscellaneous
Other Misc Revenue 5,106 142 - - - -
Printed Materials 9 6 - - - -
Loans 30,994 12,315 15,250 12,000 8,644 8,644
Sale Of Assets - 200,353 - - - -
Total Revenues & Other Financing Sources 1,002,375$ 1,102,683$ 1,244,824$ 926,969$ 958,230$ 958,404$
Expenditures:
Personnel 636,417$ 680,486$ 568,442$ 593,763$ 605,655$ 623,825$
Services 166,079 91,786 98,092 188,293 138,260 141,025
Supplies 4,879 8,652 4,613 48,067 7,573 7,725
Capital Outlay 195,000 - - - - -
Total Expenditures 1,002,375$ 780,924$ 671,148$ 830,123$ 751,488$ 772,575$
Personnel Services - FTE 2012 2013 2014 2015
Building Inspector 5.00 5.00 4.00 4.00
Development Reg Specialist 1.00 1.00 1.00 1.00
Housing Inspector Asst 0.30 0.30 0.30 0.30
Housing/Devel Reg Inspector 0.50 0.50 - -
Sr Building Inspector 1.00 1.00 1.00 1.00
Total Personnel 7.80 7.80 6.30 6.30
Activity Summary
179
HOUSING INSPECTION
The mission of the Housing Inspection Division is to ensure the housing facilities are of the
quality necessary to protect and promote the health, safety, and welfare of not only those
persons utilizing these facilities, the general public as well. We strive to achieve these goals and
contribute to the overall mission of the City by:
The inspection of all rental properties located in the City on a two year cycle.
The inspection of all housing related to the Housing Authority’s Housing Choice Voucher
Program.
Investigating and resolving housing and nuisance complaints for all properties.
The City of Iowa City began the rental housing inspection division in the mid 1970's. The
division has four full-time inspectors, inspecting more than 18,000 rental units bi-annually. We
work with owners, property managers and tenants to ensure conformance with the Iowa City
Housing Code, which establishes minimum health and safety standards necessary to protect
and promote the welfare of tenants and the general public as well. We achieve this purpose by
inspecting all rental property on a systematic basis. Currently, multi-family structures (e.g. those
buildings with three or more units), single family, and duplex structures are inspected every two
years. Fraternities and sororities are inspected annually. Complaint inspection may be made
upon request. In an effort to promote healthier neighborhoods we have shifted to more pro-
active inspections in our core neighborhoods to address nuisance trash and litter violations.
HIGHLIGHTS
Maintained a two-year inspection cycle for all rental properties
Added 100 properties to the rental permit roles
Recent Accomplishments:
1,600 housing assistance inspections
conducted for the Iowa City Housing
Authority.
98.1% of rental cases brought into
voluntary compliance.
Implemented the use of ICgovXpress, a
cloud based complaint tracking
software.
Upcoming Challenges:
Continue to monitor all available
resources to find over-occupied rentals
and properties rented without permits.
Facilitate the expansion of ICgovXpress
to all City departments.
Expand pro-active neighborhood code
enforcement efforts.
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Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 5.75 5.25 5.25
Financial Highlights:
Construction permit and inspection revenues are budgeted to increase by 29% as the City’s
building construction has continued to rebound.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Effectively resolve complaints to protect the health, safety,
and livability of Iowa City’s neighborhoods.
Department Objective: Expand proactive neighborhood code enforcement efforts.
Performance Measures:
Voluntary compliance rate for complaint cases
Days to complaint response and compliance
FY 2011 FY 2012 FY 2013
Rental Permits 3,768 3,890 4,003
Rental Units 16,780 16,979 17,171
Complaints 1,844 1,354 1,864
FY 2011 FY 2012 FY 2013
97% 98.25% 94.5%
FY 2011 FY 2012 FY 2013
Average Response Time < 2 days 2 days 2 days
Average Time to
Compliance < 14 days < 14 days < 14 days
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City of Iowa City
Activity: Housing Inspections (470300)Fund: General (1000)
Division: Housing Inspections (470300)Department: Housing and Inspection Service
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy -$ 12,948$ -$ -$ -$ -$
Licenses And Permits
Const Per & Ins Fees 594,217 474,358 631,695 510,000 657,806 657,806
Misc Permits & Lic 1,730 1,200 1,360 1,200 1,360 1,430
Charges For Fees And Services
Building & Devlpmt 75 - - - - -
Miscellaneous
Other Misc Revenue 318 95 - - - -
Printed Materials 33 3 60 - 60 60
Total Revenues & Other Financing Sources 596,373$ 488,604$ 633,115$ 511,200$ 659,226$ 659,296$
Expenditures:
Personnel 416,651$ 432,724$ 418,237$ 443,285$ 456,002$ 469,682$
Services 49,815 52,667 57,983 59,422 57,296 58,442
Supplies 2,332 3,213 8,715 2,416 3,176 3,239
Capital Outlay - - 66,500 - - -
Total Expenditures 468,798$ 488,604$ 551,435$ 505,123$ 516,474$ 531,363$
Personnel Services - FTE 2012 2013 2014 2015
Building Inspector 0.00 0.00 3.00 3.00
Housing Assistant 0.75 0.75 0.75 0.75
Housing Inspector 3.00 3.00 0.00 0.00
Housing Inspector Asst 0.50 0.50 0.50 0.50
Housing/Devel Reg Inspector 0.50 0.50 0.00 0.00
Sr Housing Inspector 1.00 1.00 1.00 1.00
Total Personnel 5.75 5.75 5.25 5.25
Activity Summary
182
GENERAL FUND
CULTURE & RECREATION
Parks & Recreation
Library
Senior Center
F
Y
2
0
1
5
PARKS & RECREATION ADMINISTRATION
Parks & Recreation Administration is responsible for the oversight and support of the
department’s operating divisions. The division’s budget is organized into four activities:
Administration, Parkland Acquisition, Farmers Market, and Government Buildings.
Administration
Administration personnel includes the Parks & Recreation Director and an Administrative
Secretary responsible for management of the department.
Parkland Acquisition
This activity accounts for the costs association with acquiring additional parkland.
Farmers’ Market
Farmers’ Market makes homegrown fruits, vegetables, homemade baked goods,
foodstuffs, handcrafts, and flowers available. The market season May through October
is held on Wednesday evenings and Saturday mornings. Also, the market season
November through April is held on Saturday mornings.
Market Music features performances by local musicians on Wednesdays, June through
September, in Chauncey Swan Park before and during the Farmers’ Market.
Government Buildings
Government Buildings staff provide routine custodial services and other periodic
maintenance projects for City Hall, utilizing a combination of in-house and contracted
services. Staff provide daily cleaning and maintenance for this 64,445 sq. ft. building,
including Police and Fire facilities which are in operation 24/7. HVAC zones are also
maintained daily for optimal energy efficiency, productivity, and comfort.
HIGHLIGHTS
The Iowa City started a Winter Farmers’ Market in 2013
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 6.83 6.83 6.83
185
Financial Highlights:
Administration – Services expenditures have decreased by 28.1% due to outside printing
services ($2,600), as well as charges for travel and training expenditures ($1,600). Also, there
was a decrease in the network, internet, and application development internal service charges
to the Information Technology Services fund ($2,100).
Farmers’ Market – The fiscal year 2014 budget and the 2015 budget have increased revenues
and expenditures due to the addition of a winter farmer’s market.
Government Buildings – Services expenditures increased by 112% due to a change in the
method of allocating network and internet internal service charges to the Information
Technology Services fund.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Monitor/utilize endowments, donations, and grant funding
sources to decrease reliance on general fund subsidies.
Department Objective: Continue to work with the Iowa City Parks and Recreation
Foundation and Community Foundation of Johnson
County, which provides unique memorial opportunities and
support of the Iowa City Parks and Recreation Department.
Continue to research and apply for possible grant funding
sources to benefit the Iowa City Parks and Recreation
Department.
Performance Measures:
Endowments
* Community Foundation started in CY 2012
CY 2010 CY 2011 CY 2012
Iowa City Parks and
Recreation Foundation $80,895 $118,125 $165,194
Community Foundation
of Johnson County* NA NA $10,373
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Donations and Grant Funding
** Amounts include both General Fund and Capital Improvement Project Funds
Strategic Plan Goal: Strategic Economic Development Activities
Department Goal: Develop programs and events that support Iowa City
business economically and promotionally.
Department Objective: Enhance and expand program offerings to include targeted
groups that will bring patrons to use local businesses.
Performance Measures:
FY 2011 FY 2012 FY 2013
Donations** $64,157 $56,541 $258,063
Grant Funding** $62,702 $448,780 $1,820,930
Total $126,859 $505,321 $2,078,993
Per capita calculation
(used 2010 US Census) $1.869 $7.446 $30.635
FY 2011 FY 2012 FY 2013
Programs New Measure New Measure New Measure
Participants New Measure New Measure New Measure
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City of Iowa City
Activity: Park and Rec Admin (510100)Fund: General (1000)
Division: Park and Rec Admin (510100)Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 245,520$ 273,000$ 264,037$ 265,135$ 264,015$ 271,766$
Miscellaneous
Misc Merchandise 10 10 - - - -
Other Misc Revenue 82 - - - - -
Total Revenues & Other Financing Sources 245,612$ 273,010$ 264,037$ 265,135$ 264,015$ 271,766$
Expenditures:
Personnel 219,719$ 237,812$ 235,643$ 241,554$ 247,067$ 254,479$
Services 22,161 27,594 26,393 22,679 16,303 16,629
Supplies 2,655 1,104 2,002 902 645 658
Capital Outlay 1,077 6,500 - - - -
Total Expenditures 245,612$ 273,010$ 264,037$ 265,135$ 264,015$ 271,766$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 1.00 1.00 1.00 1.00
Parks & Recreation Director 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00
Activity: Parkland Acquisition (510400)Fund: General (1000)
Division: Park and Rec Admin Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy -$ 125$ -$ -$ -$ -$
Total Revenues & Other Financing Sources -$ 125$ -$ -$ -$ -$
Expenditures:
Services -$ 125$ -$ -$ -$ -$
Total Expenditures -$ 125$ -$ -$ -$ -$
Activity Summary
Activity Summary
188
City of Iowa City
Activity: Farmers Market (510200)Fund: General (1000)
Division: Park and Rec Admin Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Use Of Money And Property
Rents 49,100$ 60,305$ 69,115$ 73,505$ 83,380$ 83,380$
Charges For Fees And Services
Misc Charges For Svc 2,725 3,462 2,919 3,368 3,500 3,500
Miscellaneous
Contrib & Donations 3,601 3,100 3,043 - 3,100 3,100
Misc Merchandise 5,272 5,282 4,012 5,282 5,000 5,000
Total Revenues & Other Financing Sources 60,698$ 72,149$ 79,088$ 82,155$ 94,980$ 94,980$
Expenditures:
Personnel 10,341$ 16,606$ 16,124$ 28,136$ 24,939$ 25,687$
Services 23,384 28,241 28,552 38,899 30,004 30,604
Supplies 3,556 8,685 5,197 9,246 5,244 5,349
Total Expenditures 37,281$ 53,532$ 49,873$ 76,281$ 60,187$ 61,640$
Activity: Government Buildings (510300)Fund: General (1000)
Division: Park and Rec Admin Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 479,595$ 490,358$ 483,947$ 498,549$ 658,196$ 674,382$
Other Financial Sources
Sale Of Assets - 10 - - - -
Total Revenues & Other Financing Sources 479,595$ 490,368$ 483,947$ 498,549$ 658,196$ 674,382$
Expenditures:
Personnel 285,585$ 310,237$ 300,807$ 316,056$ 302,187$ 311,253$
Services 168,158 147,759 161,314 157,580 333,718 340,392
Supplies 24,267 24,153 21,827 24,913 22,291 22,737
Capital Outlay 1,585 8,219 - - - -
Total Expenditures 479,595$ 490,368$ 483,947$ 498,549$ 658,196$ 674,382$
Personnel Services - FTE 2012 2013 2014 2015
Custodian - Govt Bldgs 2.50 2.50 2.50 2.50
M. W. II - Govt Bldgs 1.00 1.00 1.00 1.00
M.W. I - Govt Bldgs 1.00 1.00 1.00 1.00
Rec. Maint. Supr 0.33 0.33 0.33 0.33
Total Personnel 4.83 4.83 4.83 4.83
Activity Summary
Activity Summary
189
RECREATION
The Recreation Division manages the operation of the City’s recreation facilities and programs.
The City offers programs in youth & adult sports, aquatics, culture & art programs, and special
population involvement programs designed for persons of all ages with special needs. The
division’s budget is the sum of eight areas: Administration, Rec Center Operations, Building
Maintenance, Social & Cultural Activities, Aquatics, Special Populations Involvement (SPI),
Youth Sports, and Adult Sports.
Recreation Administration
Administration personnel include the Recreation Superintendent, Office Coordinator, and
a Senior Clerk Clerk/Typist. Administration provides oversight and support for the
division.
Rec Center Operations
The Iowa City Recreation Division provides recreational facilities for everyone. The
Robert A. Lee Community Recreation Center houses a variety of activity spaces
including: a gymnasium, weight room, pool, game room, racquetball court, craft room,
social hall, and potter’s studio. A kitchen and meeting rooms are also available for
public use. Open gym and game room play includes basketball, volleyball, table tennis,
billiards, foosball, and table games. In addition to scheduled programs, day-to-day open
public use is available in the weight room and exercise room.
The Scanlon Gymnasium addition at the Mercer Park Aquatic Center provides
gymnasiums, a game room, and multipurpose rooms.
Grant Wood Gym is located at Grant Wood elementary school.
Building Maintenance
Recreation Division staff are responsible for maintenance, repair, and improvements at
the City’s recreation facilities. This includes recreation equipment within these facilities.
Social & Cultural Activities
Cultural and social programs are provided year-round for all ages. Most art programs
are offered in 4, 5, 8, and 10 week sessions and are available 48 weeks of the year.
The division sponsors a children’s theatre in cooperation with the Young Footliters and
the Iowa City Community Theatre. A potter’s studio, darkroom, watercolor studio,
painting facilities, print shop, and craft room are available year-round.
Special events, workshops, and clinics include coach’s training, trips, teen dances, artist
residencies, music performances, holiday events, and no-school day activities.
190
Summer camp offers eight weeks of swimming, crafts, roller skating, field trips, sports,
and elective camps. This indoor/outdoor camp consists of eight one-week sessions for
children completing grades K-6.
Playgrounds provide supervised activities in several Iowa City park sites. Sports,
games, crafts, and special events are included. This eight-week summer program is
designed for children completing grades K-6.
Aquatics
Aquatics programs offer a variety of levels in swimming instruction. Along with lessons,
the Robert A. Lee Community Recreation Center pool is available at various hours for
public swimming, lap swim, and specialty classes. The Mercer Park Aquatic Center,
completed in 1988, is indoors and offers a variety of programs as well. The division
maintains one outdoor pool at City Park for summer classes and open swim.
City Park Pool is located outdoors on Park Road in Upper City Park on the northwest
side of Iowa City. This is a T-shaped pool featuring a super shallow area on both sides
of the ‘T,’ a 50-meter and 25-yard lap swim area, and two (2) one-meter and one (1)
three-meter diving boards. The pool depth ranges from 1 to 14 feet. The facility also
features a small wading pool for use by young children being directly supervised by a
responsible adult (16 years or older). The City Park Pool is open from Memorial Day to
Labor Day.
Mercer Aquatic Center is divided into three separate sections. The deep section is on
the east end of the pool. This section is 25 yards long; depth ranges from 4'6" to 12' and
contains two (2) one-meter diving boards. The middle section is 25 yards long; depth
ranges from 4'2" to 4'6". The shallow section is on the west end of the pool. It is
approximately 2'6" to 4'. There is an outside wading pool area which requires children to
have adult supervision. The Mercer Aquatic Center is also equipped with a 12 person
spa.
Robert A. Lee Pool is located at 220 S. Gilbert St. in downtown Iowa City. This is an L-
shaped pool featuring a 25-yard main body, with the water ranging from 3 to 5 feet in this
area and a rock climbing wall. There is a wading pool area which requires children to
have adult supervision. This pool is in operation on a year-round basis.
Special Populations Involvement
Special Populations Involvement (SPI) programs provide year-round recreation for
persons with special needs of all ages and ability levels. A principal goal for the
programs is to enhance independent leisure skills and lifestyles of persons with various
disabilities. SPI programs promote skill development and offer educational activities,
while maintaining the recreational values. The SPI programs are offered year-round
through five- and ten-week programming sessions. Each session includes programs
and activities in the following recreation areas: sports and fitness, arts, music and
191
movement, independent living skills, special events, clubs, and social activities. The SPI
program offers year-round Special Olympics sports training and competition.
Youth Sports
Youth sports and wellness programs offered by the Iowa City Recreation Division are
diverse and well-attended by community residents. Year-round programs are
established for all ages. Youth sports include flag football, basketball, volleyball, softball,
baseball, tennis, and a variety of special events such as the Hershey Track and Field
Meet. The youth sports programs follow a basic philosophy that the child and learning
come first and competition second. Programs are designed to allow for instruction, full-
participation, and fun. The Recreation Division also works cooperatively with local
sports associations to provide program opportunities.
Tennis lessons for youth run approximately eight weeks in the summer (two four-week
sessions) at both City Park and Mercer Park. In addition to our regular tennis program,
the Iowa City Recreation Division works closely with the United States Tennis
Association (USTA) to provide classes, tournaments, and special events.
Gymnastics instruction is offered year-round. Parent Tot Tumbling (2-3 year olds) and
Tiny Tumblers (3-5 year olds) meet twice weekly during the school year. Saturday
classes (2-8 year olds) are offered for five-week sessions, meeting one time per week
throughout the year.
Teen programming provides various after-school activities and special events for teens
to participate in. The Scanlon Gymnasium’s main focus is to provide a safe environment
for teens.
Adult Sports
Adult sports programs include men’s, women’s and co-recreational basketball, volleyball,
and softball leagues. Over 100 teams participate in our summer softball leagues and 40
in the fall league. Up to 100 teams are involved in volleyball and 50 teams in basketball.
Competitive and recreational fall, winter, and spring leagues are established to meet
participants’ interests.
Aerobics, fitness, and wellness classes run year-round. Classes are established for
those persons just beginning to those individuals who are advanced. Both low-impact
and high-intensity aerobics are offered. Step aerobics, aquacize, and exercise classes
are popular.
HIGHLIGHTS
Over 1,000 activities are offered annually
Parks and Recreation activity registration increased 7% compared to previous year
192
Recent Accomplishments:
In FY2013 ActiveNet, a web-based
information and customer registration
system, became available to users.
ActiveNet allows for easy online
registration for classes, programs, and
events; check availability and reserve
online park shelters, meeting rooms,
and other facilities; and online renewal
of swimming pool passes.
Upcoming Challenges:
Continue to pursue collaborations with
area schools, neighborhood
associations, the University, and the
Senior Center
Update fee structure to work toward cost
recovery goal
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 15.42 15.42 15.42
Financial Highlights:
Services expenditures increased by 16.5% due to the addition of support for the minority
recreation programming of $30,000 and the additional financial services and charges from the
new ActiveNet system of $12,700. Also, there was an increase in gas utilities charges ($10,800)
and the internal charges to the Information Technology Services fund ($24,100). Supplies
expenditures decreased by 12.4% due to a decrease in other chemicals and supplies for pool
operations of $16,800, recreational program supplies of $4,900, other surfacing materials of
$4,000, and plumbing supplies of $3,800.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Relate program fees to the full cost of providing service.
Department Objective: Set program fees to recover more of direct program costs
in order to rely less on general fund subsidies.
193
Performance Measures:
Recreation program cost recovery
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Partner with ICCSD regarding planned improvements to
older schools and the development of new elementary
schools that collectively contribute to stronger
neighborhoods designed for long-term sustainability.
Department Objective: Enhance partnership with ICCSD in joint facility
development and usage to provide recreational
opportunities at the neighborhood level.
Performance Measures:
Goal FY 2011 FY 2012 FY 2013 FY 2014
Budget
50% 46% 41% 40% 39%
FY 2011 FY 2012 FY 2013
Number of Schools New Measure New Measure New Measure
Operation Expenses New Measure New Measure New Measure
Capital Expenses New Measure New Measure New Measure
Number of Activities New Measure New Measure New Measure
194
City of Iowa City
Activity: Recreation (520100)Fund: General (1000)
Division: Recreation Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 1,539,383$ 1,767,489$ 1,822,827$ 1,869,383$ 1,933,167$ 1,985,286$
Other City Taxes 205,020 223,821 239,719 258,834 233,750 238,425
Use Of Money And Property
Rents 93,511 92,051 96,760 92,035 96,493 96,493
Royalties & Commiss 19,599 13,351 12,319 13,486 12,640 12,640
Intergovernmental
Local 28E Agreements 117,908 98,163 99,404 98,163 104,440 104,440
Charges For Fees And Services
Culture & Recreation 592,638 578,804 569,311 632,234 660,046 660,046
Transit Fees 740 2,140 - 2,140 - -
Misc Charges for Services - - 17 - - -
Miscellaneous
Contrib & Donations 34,931 20,325 22,030 - 20,650 20,650
Misc Merchandise 4,883 4,204 3,512 4,204 4,405 4,405
Other Misc Revenue (593) 768 4,451 1,000 1,368 1,368
Printed Materials - 3 - - - -
Other Financial Sources
Sale Of Assets 140 429 - - - -
Total Revenues & Other Financing Sources 2,608,160$ 2,801,548$ 2,870,350$ 2,971,479$ 3,066,959$ 3,123,753$
Expenditures:
Personnel 1,862,923$ 2,102,962$ 2,082,737$ 2,179,288$ 2,233,945$ 2,300,964$
Services 487,866 434,953 520,080 467,323 544,352 554,639
Supplies 192,849 203,002 231,133 241,868 211,912 216,150
Capital Outlay 64,522 60,632 36,400 83,000 76,750 52,000
Total Expenditures 2,608,160$ 2,801,548$ 2,870,350$ 2,971,479$ 3,066,959$ 3,123,753$
Personnel Services - FTE 2012 2013 2014 2015
Office Coord - Recreation 1.00 1.00 1.00 1.00
Rec Program Supervisor 5.00 5.00 5.00 5.00
Recreation Supt 1.00 1.00 1.00 1.00
Sr Clerk/Typist - Rec 1.00 1.00 1.00 1.00
M.W. I - Pools 1.00 1.00 1.00 1.00
M.W. I - Recreation 2.75 2.75 2.75 2.75
M.W. II - Recreation 1.00 1.00 1.00 1.00
M.W. III - Pools 1.00 1.00 1.00 1.00
Rec. Maint. Supr 0.67 0.67 0.67 0.67
Swimming Pool Asst 1.00 1.00 1.00 1.00
Total Personnel 15.42 15.42 15.42 15.42
Capital Outlay 2014 2015
Flooring 7,500$ -$
Entrance Ramp 7,500 -
Facility Improvements 12,000 11,750
Grating And Tile Repairs 10,000 -
Park & Rec Equipment - 20,000
Treadmill 5,000 -
Cabin Repair 7,000 7,000
Deck Furniture 2,000 -
Dive Board Refurbishment & Handrails - 9,000
Maintenance And Repairs 20,000 20,000
New Diving Board - 9,000
Repair And Maintenance 12,000 -
Total Capital Outlay 83,000$ 76,750$
Activity Summary
195
PARK MAINTENANCE
The Park Maintenance division cares for the City’s 1,500+ acres of parkland and open/green
space. This includes 43 designated parks with 53 outdoor shelters, 33 playground structures,
17 restroom facilities, over 28 miles of trails, and 2 splash pads. The division also maintains
City-owned trees. The division’s budget is organized into four activities: Administration,
Operations, Forestry, and Central Business District (CBD) Maintenance.
Park Maintenance Administration
Administration personnel include the Superintendent of Parks & Forestry, and a
Clerk/Typist. Administration provides oversight and support for the division.
Park Maintenance Operations
Daily staff responsibilities include visiting all designated parks, cleaning and securing
restroom facilities and providing for trash removal. Other regular duties include the
following:
Park Shelters: Staff is responsible for shelter cleaning, preparation, maintenance
and repair. Annual repair and maintenance includes siding, roofs, plumbing, windows
and doors; painting, concrete work, and construction of building additions to any or
all of these facilities. Installing new play equipment, inspecting, repairing and
maintaining existing play structures.
Sports Fields: Staff is responsible for 23 competition level ball fields, 4 practice fields,
20 competitive soccer fields and 5 general purpose/multi use sport fields. Ball fields
are prepped daily for practices and games from May through October. Soccer fields
are re-seeded, re-lined, moved to spread spot ware, daily, weekly and monthly.
Mowing: Scheduled mowing includes 490 acres of residential-style turf, and 220
acres of rough areas along highways and in water retention areas. Efforts are also
made to remove invasive vegetation when possible.
Snow and ice removal: Access roads, parking areas, 28.5 miles of trails and
sidewalks and the City Park ice skating area are maintained during winter months,
weather permitting.
Repair of park fixtures: Fixtures such as picnic tables (375) and garbage racks (260)
are inspected and repaired as needed by staff during winter months.
Forestry
Forestry staff provide arboricultural services for the trees located in the city right-of-way,
city parks, open space, and other public property as needed. Forestry staff respond to
and resolve service requests regarding hazardous trees, low limbs, and diseased trees.
Staff continually perform routine street tree pruning throughout the city. Forestry staff
respond to after-hours storm damage of public and private trees when they impact a
public facility or service. Forestry staff issue and inspect contracts for tree and stump
removal and tree planting. Forestry staff regularly advise Engineering and Housing
Inspection Services staff regarding tree protection during construction and/or demolition
196
projects, species selection for building permits, zoning requests, and hazardous tree
assessment on private property.
Forestry staff will complete or provide action on all service requests within 30 days of
receipt of the request. The division will plant a minimum of 125 trees per year, and will
prune 1800 per year. Hazardous tree or limb requests will be considered to pose an
imminent threat and will be inspected within 72 hours of receipt of the request, and will
be prioritized according to the degree of threat. Staff is also responsible for keeping
streets open for emergency vehicles and emergency work (caused by wind, ice, etc.).
Central Business District (CBD) Maintenance
This activity provides for grounds maintenance in the City Plaza (pedestrian mall) and
adjacent areas, including City Hall and Chauncey Swan Park. This includes, but is not
limited to the following responsibilities:
Ground litter and leaf removal in the City Plaza on a daily basis throughout the year,
and twice per week in outer areas for the spring, summer, and fall seasons
Design, installation and maintenance of planting beds with annuals and perennials in
the aforementioned areas and various city parks
Assist organizations and persons in preparations for special events held in the City
Plaza
Snow and ice removal of natural accumulations in the City Plaza, including clearing
sidewalk areas, the fire lane and a minimum of two crosswalks per half block.
Snow and ice removal to various City-owned park areas, bridges, and right-of-ways
on assigned routes, as needed.
Maintenance of site furnishings: play equipment and surfaces, trash receptacles,
bicycle racks, benches, kiosks, posting pillars, drinking fountains, trellises, the
Weather Dance Fountain, recycling units and tree grates.
HIGHLIGHTS
Acquired the Ned Ashton House in the Parkview Terrace neighborhood. The house is listed
on the National Register of Historic Places and was damaged during the 2008 flood. The
property will be rented as a venue for events such as weddings, receptions, and meetings.
Recent Accomplishments:
Opened the Terry Trueblood Recreation Area
(TTRA) marina lodge, completing phase III of the
TTRA development
Installed new shelters in Reno Street Park and
Mercer Park, as well as new play structure at
Kickers soccer park.
Completed the new splash pad at Fairmeadows
Park and new restroom at South Hickory Hill Park.
Upcoming Challenges:
Continue to prioritize maintenance
projects and facility upgrade
197
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 19.00 19.00 19.00
Financial Highlights:
Park Maintenance Administration – Services expenditures decreased by 19.7% due to no
interest expenditures on an inter-fund loan from the Landfill fund that was paid back in fiscal
year 2013 ($5,500) and the network and internet internal service charges to the Information
Technology Services fund ($4,300). Personnel expenditures decreased by 2.2% due to a
decrease in health insurance expenditures.
Park Maintenance Operations – Includes capital outlay expenditures of $25,000 for the fence
repair and replacement at Mercer and City Park fields.
Forestry – Services expenditures include $78,000 for tree trimming and removal services and
$89,900 for city vehicle rental and replacement internal service charges to the Equipment fund.
Central Business District (CBD) Maintenance – Services expenditures increased by 18.8% due
to an increase in contracted maintenance in the pedestrian mall areas. Supplies expenditures
decreased by 50% due to a decrease in sanitation and industrial supplies of $34,000. The
capital outlay budget includes $15,000 for surface repairs and fixture replacements.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Acquire and develop recreation areas and open space to
meet existing and future needs of the Iowa City parks
system.
Department Objective: Continue to review facilities to ensure safe settings for
patrons. Utilize neighborhood meetings to receive public
input regarding planning of facilities and to educate
residents to all aspects of the parks system. Utilize
techniques to acquire open space. Review the master plan
every five years to reflect current needs of the community.
198
Performance Measures:
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Create effective sustainable methods of operating and
maintaining facilities that accurate distribute the costs and
benefits to the public.
Department Objective: Maintain recreation areas, open space and facilities in the
most cost-effective manner possible, while recognizing the
community’s needs and desires. Promote sustainable
landscapes to increase the ecological functions of natural
areas.
Performance Measures:
Park Maintenance Operating Expenses per Acre (Total Acres of Parkland)
FY 2011 FY 2012 FY 2013
Acres of
Developed Parkland 1,354 1,441 1,506
Acres of
Undeveloped Parkland 327 248 186
Total Acres of Parkland 1,681 1,689 1,692
Total Acres per
1,000 Population
(used 2010 US Census)
24.77 24.89 24.93
FY 2011 FY 2012 FY 2013
Operating Expenses $2,597,523 $2,742,135 $2,582,975
Per Acre Cost $1,545 $1,624 $1,527
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City of Iowa City
Activity: Park Maintenance Administration (530100)Fund: General (1000)
Division: Park Maintenance Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 230,289$ 242,540$ 229,303$ 245,018$ 235,050$ 241,744$
Miscellaneous
Other Misc Revenue 18 25 - - - -
Total Revenues & Other Financing Sources 230,307$ 242,565$ 229,303$ 245,018$ 235,050$ 241,744$
Expenditures:
Personnel 188,115$ 200,104$ 194,545$ 203,776$ 199,307$ 205,287$
Services 35,055 37,710 29,373 36,486 29,292 29,877
Supplies 4,299 4,751 5,385 4,756 6,451 6,580
Capital Outlay 2,838 - - - - -
Total Expenditures 230,307$ 242,565$ 229,303$ 245,018$ 235,050$ 241,744$
Personnel Services - FTE 2012 2013 2014 2015
Clerk/Typist - Parks & Forest 1.00 1.00 1.00 1.00
Superintendent Parks/Forestry 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00
Activity Summary
200
City of Iowa City
Activity: Park Maintenance Operations (530200)Fund: General (1000)
Division: Park Maintenance Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 1,793,205$ 1,931,574$ 1,801,485$ 2,046,420$ 1,887,247$ 1,977,826$
Use Of Money And Property
Rents 58,581 62,629 59,867 117,630 261,560 261,560
Charges For Fees And Services
Culture & Recreation 85,964 96,711 82,412 96,711 137,329 137,329
Miscellaneous
Contrib & Donations 870 8,398 2,500 - - -
Misc Merchandise 1,030 - - - -
Other Misc Revenue 914 1,129 973 2,721 - -
Other Financial Sources
Sale Of Assets 2,293 5,843 5,522 - - -
Total Revenues & Other Financing Sources 1,942,857$ 2,106,284$ 1,952,759$ 2,263,482$ 2,286,136$ 2,376,715$
Expenditures:
Personnel 1,104,681$ 1,222,340$ 1,157,949$ 1,270,865$ 1,335,634$ 1,375,703$
Services 664,460 662,433 621,688 757,610 742,254 757,099
Supplies 129,142 162,194 147,780 192,445 183,248 186,913
Capital Outlay 44,574 59,317 25,342 42,562 25,000 57,000
Total Expenditures 1,942,857$ 2,106,284$ 1,952,759$ 2,263,482$ 2,286,136$ 2,376,715$
Personnel Services - FTE 2012 2013 2014 2015
M.W. II - Parks 5.00 5.00 5.00 5.00
M.W. III - Parks 4.00 4.00 4.00 4.00
Sr MW - Parks 1.00 1.00 1.00 1.00
Sr MW - Turfgrass Specialist 1.00 1.00 1.00 1.00
Total Personnel 11.00 11.00 11.00 11.00
Capital Outlay 2014 2015
Fences at City & Mercer Fields -$ 25,000$
Rougharea 72 Inch Mower 7,950 -
Salt/Sand Spreader 6,900 -
Utility Vehicle 8,200 -
Ztr Mower 15,000 -
Total Capital Outlay 38,050$ 25,000$
Activity Summary
201
City of Iowa City
Activity: Forestry (530300)Fund: General (1000)
Division: Park Maintenance Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 379,484$ 352,348$ 388,908$ 397,066$ 402,087$ 413,658$
Other City Taxes - 4,959 5,285 4,959 5,370 5,370
Miscellaneous
Contrib & Donations 20,000 20,000 20,000 20,000 20,000 20,000
Misc Merchandise 800 - - - - -
Other Misc Revenue 7,028 5,301 366 4,491 300 300
Other Financial Sources
Sale Of Assets 50 - 595 - - -
Trans-Govt Activities 64,410 69,996 70,582 73,078 73,290 74,755
Total Revenues & Other Financing Sources 471,772$ 452,604$ 485,736$ 499,594$ 501,047$ 514,083$
Expenditures:
Personnel 268,024$ 277,950$ 256,775$ 295,168$ 301,524$ 310,570$
Services 163,097 139,167 147,840 189,297 183,765 187,440
Supplies 40,651 35,487 21,640 15,129 15,758 16,073
Capital Outlay - - 59,480 - - -
Total Expenditures 471,772$ 452,604$ 485,736$ 499,594$ 501,047$ 514,083$
Personnel Services - FTE 2012 2013 2014 2015
M. W. II - Forestry 1.00 1.00 1.00 1.00
M. W. III - Forestry 1.00 1.00 1.00 1.00
Sr MW - Forestry 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00
Activity: CBD Maintenance Operations (535100)Fund: General (1000)
Division: Park Maintenance Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 498,825$ 539,393$ 505,968$ 612,883$ 638,073$ 656,799$
Licenses And Permits
General Use Permits 8,176 4,938 10,467 4,938 10,467 7,860
Miscellaneous
Other Misc Revenue 24,174 - 659 - - -
Total Revenues & Other Financing Sources 531,175$ 544,331$ 517,093$ 617,821$ 648,540$ 664,659$
Expenditures:
Personnel 323,691$ 350,634$ 342,345$ 369,639$ 404,878$ 417,024$
Services 124,627 153,430 146,144 162,371 192,913 196,171
Supplies 16,744 28,327 28,604 70,811 35,749 36,464
Capital Outlay 66,113 11,940 - 15,000 15,000 15,000
Total Expenditures 531,175$ 544,331$ 517,093$ 617,821$ 648,540$ 664,659$
Personnel Services - FTE 2012 2013 2014 2015
M. W. II - Cbd 2.00 2.00 2.00 2.00
Sr M.W. - Cbd 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00
Capital Outlay 2014 2015
Fixture Replace & Surface Repair 15,000$ 15,000$
Total Capital Outlay 15,000$ 15,000$
Activity Summary
Activity Summary
202
CEMETERY OPERATIONS
Oakland Cemetery occupies 40+ acres adjacent to the western edge of Hickory Hill Park.
There have been an estimated 15,757 interments in the cemetery based on the complete burial
report contained in the Cemetery Information Management System (CIMS) program. Staff
maintain all cemetery grounds, buildings, equipment, and snow route.
Assistance with family members/funeral homes regarding funeral arrangements;
determine right of interment, interment placement, lot sales/repurchases; complete
billing and maintain records.
Assist the general public/funeral homes/monument dealers with genealogy requests, lot
locations and explanation, enforcement of cemetery rules and regulations.
Future expansion: mausoleum, columbarium addition, purchase surrounding property
and/or expand to the east.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 3.00 3.00 3.00
Financial Highlights:
There are no major financial changes in the Cemetery Operations budget.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Track the number of hits on the Oakland Cemetery website
in order to measure the usefulness and benefits for the
community.
Department Objective: Increase the use/knowledge of the website by offering
informative workshops to the public. Establish awareness
through different media outlets.
203
Performance Measures:
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Track and compare the number of full burials verse
cremation burials for each fiscal year.
Department Objective: Report burial trends to effectively estimate the current
longevity of the Cemetery. Use the results to assist with
the strategic planning for future expansions and needs.
Performance Measures:
FY 2011 FY 2012 FY 2013
Website Hits New Measure New Measure New Measure
FY 2011 FY 2012 FY 2013
Full Burials 30 34 27
Cremation 28 44 39
204
City of Iowa City
Activity: Cemetery Operations (540100)Fund: General (1000)
Division: Cemetery Operations (540100)Department: Parks and Recreation
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 279,059$ 240,909$ 242,814$ 283,262$ 261,168$ 270,785$
Charges For Fees And Services
Misc Charges For Svc 29,760 40,885 31,845 40,885 29,760 29,760
Miscellaneous
Contrib & Donations 600 - - - - -
Misc Merchandise - 28 - - - -
Other Misc Revenue 6,000 - 1,423 - - -
Other Financial Sources
Sale Of Assets 57,450 99,295 39,565 57,450 57,450 57,450
Total Revenues & Other Financing Sources 372,869$ 381,117$ 315,647$ 381,597$ 348,378$ 357,995$
Expenditures:
Personnel 257,500$ 279,840$ 243,511$ 292,366$ 265,087$ 273,039$
Services 57,571 55,961 52,328 65,952 65,955 67,274
Supplies 11,366 20,776 14,637 23,279 17,336 17,682
Capital Outlay 46,432 24,540 5,170 - - -
Total Expenditures 372,869$ 381,117$ 315,647$ 381,597$ 348,378$ 357,995$
Personnel Services - FTE 2012 2013 2014 2015
Cemetery Supervisor 1.00 1.00 1.00 1.00
M.W. II - Cemetery 1.00 1.00 1.00 1.00
M.W. III - Cemetery 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00
Activity Summary
205
LIBRARY OPERATIONS
The Iowa City Public Library is the busiest public library building in the state of Iowa. The City of
Iowa City is proud to have been named the third UNESCO City of Literature in 2009. There are
currently seven cities in the world who share this distinction; Iowa City is the only one in the
western hemisphere. This honor is reflected in and supported by the City’s public library
services. The Library Operations budget is organized into General Library, Library Materials,
Board Controlled Funds, Gifts & Bequests, and Gifts – Materials, and Library Replacement
Reserves.
General Library
This activity accounts for the bulk of the Library’s budget, accounting for Library staffing,
programs, public services, building repair & maintenance, and activities associated with
the Library’s commercial space. This budget also includes transfers to computer and
equipment replacement reserves.
Library Materials
This activity accounts for the acquisition & replacement of Library materials. Materials
budgets are organized into Children’s Materials and Adult Materials. An increasing
number of materials acquisitions in recent years are in electronic or downloadable
formats.
Board Controlled Funds
This activity is funded largely through Library Open Access (reciprocal borrowing) and
Enrich Iowa grants. 0.75 FTE are budgeted within reciprocal borrowing.
Gifts & Bequests
This activity includes contributions & donations, both designated and undesignated, for
Library operations, programs, and building improvements.
Gifts – Materials
These are donated funds used for materials acquisitions.
Library Replacement Reserves
Funded through a transfer from Library General, this activity accounts for funds set aside
for the scheduled replacement of Library equipment and computer hardware.
206
HIGHLIGHTS
Continued cooperation with Iowa City UNESCO City of Literature One Book Two Book, a
children’s literature festival.
By the numbers fiscal year 2013:
o 67,597 cardholders
o 1,512,852 circulation
o 721,058 visits
o 235,545 computer users
o 76,675 questions answered
o 46% increase in use of digital collections
Recent Accomplishments:
The first year of the two-year project
combined two service desks, re-
carpeted areas of first floor, moved
Young Adult Fiction upstairs, and
prepared areas for new digital signage.
The Local Music Project to offer digital
access to works of area musicians,
which allowed access at year end of 126
albums and had been download 1,400
times.
Shared our story on Facebook, with
4,624 people receiving regular updates.
Upcoming Challenges:
Continue to improve customer service
through a variety of initiatives, including
better telephone service and more
customer-focused policies.
Complete Phase two of a two year
project of building improvements.
Increase private support to help fund
this project.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 43.63 43.13 43.13
Service Level Changes for FY2015:
Support anticipated continued growth in the use of electronic downloadable collections.
Open new teen space as a part of Phase two of the building improvement project.
207
Financial Highlights:
General Library – Property tax credit revenue was added for $16,522 due to the State
replacement of lost property tax revenue. Intergovernmental revenue from State 28E
agreements was reduced by $35,000 due to the discontinuance of a usage agreement with the
University of Iowa. Capital outlay expenditures decreased by $41,500.
Library Materials – Capital outlay for library materials increased by one percent.
Library Board Controlled Funds –Personnel expenditures have decreased by 35.7% due to a
decrease in part time employee expenditures.
Library Replacement Reserves – Includes $45,000 for supplies expenditures for miscellaneous
computer hardware supplies.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Develop partnerships that build community and support the
Library’s mission.
Department Objective: Work with the ICCSD, preschools and summer programs
to help children sign up for a library card and get ready for
summer reading programs.
Performance Measures:
Children Registering for Summer Reading Programs
Number of Summer Library Bus Riders
FY 2015 Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate
2,722 1,599 2,280 2,178 2,395
FY 2015 Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate
1,751 1,126 1,103 1,401 1,573
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Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Improve use of Library website.
Department Objective: Increase the availability of information regarding program
and service offerings.
Performance Measures:
Library Website Use (Measured by Page Views)
* Home Page Only
FY 2015 Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate
1,309,309 810,728* 1,122,935 1,187,582 1,246,961
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City of Iowa City
Activity: General Library (550100)Fund: General (1000)
Division: Library Operations Department: Library
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 3,018,256$ 3,159,577$ 3,019,609$ 3,254,127$ 3,175,983$ 3,308,109$
Property Taxes 725,411 747,907 782,931 802,843 828,107 811,585
Delinquent Property Taxes 117 18 53 - - -
Other City Taxes 13,523 14,041 13,847 13,703 13,754 14,029
Use Of Money And Property
Rents 123,829 118,948 107,947 123,829 132,292 132,292
Royalties & Commiss 3,464 3,068 3,027 3,068 3,027 3,186
Intergovernmental
Property Tax Credits - - - - 16,522 33,044
Local 28E Agreements 417,592 424,363 413,750 424,363 420,750 420,750
State 28E Agreements 35,000 35,000 35,000 35,000 - -
Charges For Fees And Services
Library Charges 114 304 57 304 57 158
Miscellaneous
Library Fines & Fees 211,610 201,157 182,418 201,157 182,418 182,418
Other Misc Revenue 59,105 63,433 62,535 63,440 62,852 62,852
Other Financial Sources
Sale Of Assets 655 - - - - -
Trans-Bus Type Funds 55,000 55,000 55,000 55,000 55,000 55,000
Total Revenues & Other Financing Sources 4,663,676$ 4,822,816$ 4,676,173$ 4,976,834$ 4,890,762$ 5,023,423$
Expenditures:
Personnel 3,804,194$ 4,018,230$ 3,886,479$ 4,096,779$ 4,096,538$ 4,219,434$
Services 643,649 630,975 627,682 673,845 643,780 656,656
Supplies 124,560 135,023 149,539 158,710 144,444 147,333
Capital Outlay 91,273 38,588 12,473 47,500 6,000 -
Total Expenditures 4,663,676$ 4,822,816$ 4,676,173$ 4,976,834$ 4,890,762$ 5,023,423$
Personnel Services - FTE 2012 2013 2014 2015
Custodian - Library 2.00 2.00 2.00 2.00
IT Support Specialist 0.00 0.00 1.00 1.00
Librarian II 7.16 7.00 6.00 6.00
Library Admin Coordinator 1.00 1.00 1.00 1.00
Library Assistant I 2.50 2.50 5.50 5.50
Library Assistant II 1.75 1.00 1.00 1.00
Library Assistant III 5.23 5.23 5.23 5.23
Library Building Manager 1.00 1.00 1.00 1.00
Library Clerk 6.25 6.25 2.75 2.75
Library Coordinator 6.00 6.00 5.00 5.00
Library Director 1.00 1.00 1.00 1.00
Library Web Specialist 0.75 1.00 1.00 1.00
M. W. II - Library 1.00 1.00 1.00 1.00
Microcomputer Specialist - Lib 1.00 1.00 0.00 0.00
MW I - Library 0.50 0.50 0.50 0.50
Network Database Spec - Lib 1.00 1.00 1.00 1.00
Pulic Relations Specialist 0.00 0.65 0.65 0.65
Sr Librarian 1.00 1.00 2.00 2.00
Sr Library Assistant 3.75 3.75 3.75 3.75
Supervising Librarian 0.00 0.00 1.00 1.00
Total Personnel 42.89 42.88 42.38 42.38
Capital Outlay 2014 2015
Children's Technology Table 18,000$ -$
Light System 10,000 -
RFID tags 13,000 6,000
Smartboard 6,500 -
Total Capital Outlay 47,500$ 6,000$
Activity Summary
210
City of Iowa City
Activity: Library Materials (550200)Fund: General (1000)
Division: Library Operations Department: Library
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 600,036$ 614,796$ 631,163$ 642,820$ 649,248$ 655,740$
Total Revenues & Other Financing Sources 600,036$ 614,796$ 631,163$ 642,820$ 649,248$ 655,740$
Expenditures:
Services 256$ -$ 319$ -$ -$ -$
Capital Outlay 599,780 614,796 630,845 642,820 649,248 655,740
Total Expenditures 600,036$ 614,796$ 631,163$ 642,820$ 649,248$ 655,740$
Capital Outlay 2014 2015
Adult Library Materials 541,393$ 546,807$
Children's Library Materials 101,427 102,441
Total Capital Outlay 642,820$ 649,248$
Activity: Library Board Controlled Funds (550300)Fund: Library Gifts (1001)
Division: Library Operations Department: Library
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Use Of Money And Property
Interest Revenues 691$ 670$ -$ 670$ 931$ 934$
Intergovernmental
Operating Grants 81,781 61,033 76,694 61,033 81,500 81,500
Charges For Fees And Services
Refuse Charges 410 179 296 179 296 296
Miscellaneous
Misc Merchandise 7,036 2,512 1,965 2,512 879 879
Other Misc Revenue 23,056 25,035 21,745 - 20,000 20,000
Printed Materials 14,778 16,290 15,606 16,290 15,606 15,606
Total Revenues & Other Financing Sources 127,752$ 105,719$ 116,306$ 80,684$ 119,212$ 119,215$
Expenditures:
Personnel 49,410$ 42,628$ 30,529$ 44,243$ 28,443$ 29,296$
Services 30,551 56,452 30,843 14,246 18,781 19,157
Supplies 4,634 8,148 3,602 8,475 6,833 6,970
Capital Outlay - 23,857 42,692 58,000 56,000 81,500
Total Expenditures 84,595$ 131,085$ 107,665$ 124,964$ 110,057$ 136,923$
Personnel Services - FTE 2012 2013 2014 2015
Library Assistant Iii 0.50 0.50 0.50 0.50
Library Clerk 0.25 0.25 0.25 0.25
Total Personnel 0.75 0.75 0.75 0.75
Capital Outlay 2014 2015
Building Improvements 30,000$ 10,000$
Digital Signage Equipment 15,000 -
Self Check Station 13,000 -
IT Hardware - 36,000
Furniture & Office Equipment - 10,000
Total Capital Outlay 58,000$ 56,000$
Activity Summary
Activity Summary
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City of Iowa City
Activity: Library Gifts and Bequests (550400)Fund: Library Gifts (1001)
Division: Library Operations Department: Library
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Use Of Money And Property
Interest Revenues 624$ 686$ 1,150$ 686$ 1,150$ 1,153$
Miscellaneous
Contrib & Donations 78,111 44,814 199,854 50,000 90,000 90,000
Other Misc Revenue 988 3,074 3,700 3,074 3,700 3,700
Total Revenues & Other Financing Sources 79,723$ 48,574$ 204,705$ 53,760$ 94,850$ 94,853$
Expenditures:
Services 47,209$ 12,700$ 13,415$ 2,225$ 11,362$ 11,589$
Supplies 23,390 12,016 17,955 11,903 17,989 18,348
Capital Outlay 6,454 2,989 2,349 40,000 48,000 47,208
Total Expenditures 77,053$ 27,705$ 33,719$ 54,128$ 77,351$ 77,145$
Capital Outlay 2014 2015
Building Improvements 40,000$ 48,000$
Total Capital Outlay 40,000$ 48,000$
Activity: Library Gifts - Materials (550500)Fund: Library Gifts (1001)
Division: Library Operations Department: Library
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Miscellaneous
Contrib & Donations 112,286$ 94,344$ 70,299$ 90,000$ 75,000$ 75,000$
Other Financial Sources
Misc Transfers In 7,575 - - - - -
Total Revenues & Other Financing Sources 119,861$ 94,344$ 70,299$ 90,000$ 75,000$ 75,000$
Expenditures:
Supplies 525$ -$ -$ -$ -$ -$
Capital Outlay 73,965 91,558 41,180 90,000 75,000 75,000
Total Expenditures 74,490$ 91,558$ 41,180$ 90,000$ 75,000$ 75,000$
Capital Outlay 2014 2015
Adult Library Materials 70,000 60,000
Children's Library Materials 20,000 15,000
Total Capital Outlay 90,000 75,000
Activity Summary
Activity Summary
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City of Iowa City
Activity: Library Replacement Reserves (550800)Fund: Library Replacement Reserves (1006)
Division: Library Operations Department: Library
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 5,026$ 8,388$ 7,342$ 602$ -$ -$
Other Financial Sources
Sale Of Assets 294 - 537 - - -
Transfer In From General Fund 62,422 62,422 62,422 62,422 62,422 62,422
Total Revenues & Other Financing Sources 67,742$ 70,810$ 70,301$ 63,024$ 62,422$ 62,422$
Expenditures:
Services 10$ -$ 30$ -$ -$ -$
Supplies 7,620 5,294 21,953 2,274 45,000 45,900
Capital Outlay 60,112 65,516 48,318 60,750 - -
Total Expenditures 67,742$ 70,810$ 70,301$ 63,024$ 45,000$ 45,900$
Capital Outlay 2014 2015
Computer Server 25,750$ -$
Software Upgrade 35,000 -
Total Capital Outlay 60,750$ -$
Activity Summary
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LIBRARY FOUNDATION
The mission of the Iowa City Public Library Friends Foundation is to generate private resources
to support the Iowa City Public Library. The Iowa City Public Library Friends Foundation is an
IRS designated non-profit organization. Board members are our neighbors, business and
community leaders. Each is dedicated to helping our Library provide the very best materials,
programs and services. The Board of Directors and the Development Office of the Iowa City
Public Library work together on Library fundraising efforts.
The Library Foundation budgetary division accounts for personnel costs associated with the
Foundation’s development activities. These activities were budgeted in fund 9105 in previous
years through fiscal year 2013. City expenditures are fully reimbursed by the Foundation. 2.0
FTE’s are budgeted in this division: Library Coordinator – Development, and a Senior Library
Assistant.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 0.00 2.00 2.00
Financial Highlights:
Personnel expenditures have increased by 19.2% due to an increase in full time employee
expenditures, which is offset with the reimbursement of expenditures from the Iowa City Public
Library Friends Foundation.
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City of Iowa City
Activity: Library Foundation Office (550600)Fund: Library Dvlp Off (Foundation) (1005)
Division: Library Foundation Office (550600)Department: Library
* Activity Prior to FY2013 in Agency Fund
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Miscellaneous
Other Misc Revenue -$ -$ 132,644$ 160,191$ 190,961$ 196,690$
Total Revenues & Other Financing Sources -$ -$ 132,644$ 160,191$ 190,961$ 196,690$
Expenditures:
Personnel -$ -$ 132,644$ 160,191$ 190,961$ 196,690$
Total Expenditures -$ -$ 132,644$ 160,191$ 190,961$ 196,690$
Personnel Services - FTE 2012 2013 2014 2015
Library Coord - Development 0.00 1.00 1.00 1.00
Sr Library Assistant 0.00 0.00 1.00 1.00
Total Personnel 0.00 1.00 2.00 2.00
Activity Summary
215
SENIOR CENTER OPERATIONS
The Iowa City/Johnson County Senior Center is a department of the City of Iowa City and has
been serving older adults, age 50 and above, since 1981. Located in a beautifully restored
historic post office on the corner of Linn and Washington Streets in downtown Iowa City, the
Center offers a full array of classes, activities, and volunteer opportunities which support
independence and encourage involvement in the community.
The Senior Center’s budget is organized into three activities: Administration, New Horizons
Band, and Gifts & Memorials.
Senior Center Administration
Administration oversees and supports the operation of Center programs, building
maintenance, volunteer service, and development. Administration also supports the
activities of the Senior Center Commission.
The Senior Center’s program components provide a variety of opportunities for
education, social engagement, physical activity, and community involvement.
Educational classes cover everything from literature and fitness classes to video
production, music, and art education.
Social engagement among participants and within the community is promoted. Classes,
which are often open to non-members or intergenerational, incorporate time for
participants to interact with each other. Volunteer groups are involved with community
activities to teach, share information about The Center, and conduct fundraising
activities. The AARP Tax Aide Program, University of Iowa Counseling Services,
Volunteer Lawyers, Senior Health Insurance Information Program, Visiting Nurses
Association, and Senior Nutrition Program all ensure that the community comes into The
Center.
Senior Center Programs (New Horizons Band)
This activity accounts for the Iowa City New Horizons Band (IC-NHB). The Iowa City
New Horizons Band was founded in January 1995. The IC-NHB’s mission is to provide
the opportunity for all persons age 50 and older to learn and make music. In addition to
the band itself, the IC-NHB will encourage entry-level group-music opportunities for
members and nonmembers alike and facilitate the many current self-formed ensembles
and those that will emerge.
Gifts & Memorials
This activity accounts for contributions and donations made to the Senior Center Gift
Fund.
216
HIGHLIGHTS
There were 104,970 visits to Senior Center sponsored programs in FY13
There were an additional 14,254 and 6,940 visits to The Center for the Senior Nutrition
Program and other services & meetings, respectively
There were 360 classes, 50 special events, 7 performance groups, 24 groups & clubs,
18 different volunteer activities, and 26 professional services offered at The Center
Membership climbed from 1,587 at the end of FY2012 to 1,592 at the close of FY2013
Over 640 volunteers provided services to support Center programming and the
community
Recent Accomplishments:
The Center conducted a survey during the
summer of 2013. The average satisfaction
rating with programs and services was 97%.
Positive outcomes from participation were
identified by 88% of the respondents. The
primary beneficial outcomes included:
learning new things; keeping my mind
active; obtaining needed information;
making new friends; gaining a sense of
belonging; and improving personal health.
Implemented new software to track
memberships, parking permits, sales,
donations, class registration, and other
important services. Worked successfully to
make it ―fit‖ The Center’s specific needs and
improve customer service. As a result, on-
line registration for members will become
available in February 2014.
Promoted outreach programming to all adult
members of the community without regard
to membership e.g. the Senior Health
Insurance Information Program, Honoring
Your Wishes, a community-wide advanced
care planning initiative, and the AARP tax
services.
Encouraged and supported participant
involvement in leadership committees
addressing community outreach,
membership issues, program planning, and
expanding diversity among Center
participants.
Upcoming Challenges:
Work with volunteer members of the
Steering Council and Working
Committees, participants, Senior Center
Commission, staff, and Friends of the
Center to diversify The Center’s funding.
Develop a multi-year plan to upgrade
the interior of sections of the building—
flooring, window coverings, some
furnishings, wall coverings and repairs—
to create a safe, welcoming environment
conducive to learning, relaxation, and
social interaction.
The summer 2013 survey results
showed the participation of low-income
and minority residents in Center
programming is disproportionately low.
Using available resources, develop,
implement, and evaluate a plan to
resolve this situation.
In response to requests and
recommendations identified in the
summer 2013 survey, use available
resources to expand operational hours
on nights and weekends.
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Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 6.50 6.50 6.50
Financial Highlights:
Senior Center Administration – Capital outlay expenditures decreased by $35,464. Services
expenditures decreased by 7.2% due to a decrease in building repair and maintenance services
of $15,900 and outside printing services of $4,200.
Senior Center Programs (New Horizons Band) – There are no major financial changes in the
New Horizons Band budget.
Senior Center Gifts & Memorials – Supplies expenditures increased by $16,098 due to
expenditures to update audiovisual equipment in frequently used classrooms that would provide
improvements to existing equipment that would also be easier to use and increase security for
after-hours use of equipment.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: To be synonymous with the highest quality programs that
promote optimal aging; thereby encouraging individuals to
become their best selves regardless of personal
challenges.
Department Objective: Each quarter throughout the year, offer diverse program
opportunities in seven dimensions of wellness: emotional;
environmental; intellectual/cognitive; physical;
professional/vocational; social; and spiritual.
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Performance Measures:
Each quarter* had a Minimum of 4 Unique Programs Offered in Each of the 7
Dimensions of Wellness
* A quarter, corresponds with the publication of the Senior Center Program
Guide. The Fall Program Guide covers September through November;
Winter, December through February; Spring, March through May; and
Summer, June through August. The Program guide is released two weeks
prior to the beginning of the quarter.
Random Class Evaluations (done throughout the year)
Strategic Plan Goal: A Solid Financial Foundation & Enhanced Communication
and Marketing
Department Goal: To improve stability and diversity of financing.
Department Objective: Move toward electronic communication as a cost saving
measure and for customer convenience.
Performance Measures:
Percent of Members using On-line Class Registration and/or Membership Renewals
Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer New Measure New Measure New Measure
Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Overall Satisfaction
Rating of > 95% New Measure New Measure 91% 95%
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Percent of Members New Measure New Measure New Measure 3.8%
Change in Percent
(Goal of > 5% increase) New Measure New Measure New Measure New
Measure
219
Senior Center Endowment’s Annual Contribution to the Operational Budget
Cost Recovery Percentage
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: To increase cultural diversity among participants and
promote an environment of inclusion.
Department Objective: Use available resources to expand the participant base for
both on-site and off-site programming.
Performance Measures:
Participation of Racial Minorities in the Senior Center Programming
(Based on Annual On-site Demographic Survey)
* At least until levels reflect community demographics of the 50 + population
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Annual Contribution $20,323 $23,632 $23,077 $30,380
Change in Contribution
(Goal of 4 - 8% increase) New Measure 16.3% (2.3%) 31.6%
Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate
25% and to Increase % 15% 25% 25% 25%
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Percent of Participation New Measure New Measure New Measure 5%
Change in Percent
(Goal of 1 - 2% increase)* New Measure New Measure New Measure New
Measure
220
Percent of Respondents with Incomes at or below Department of Health and Human
Services Poverty Guidelines (Based on Annual On-site Demographic Survey)
* Based upon the U.S. Census Bureau’s American Community Survey (2008-2012)
and the U.S. Decennial Census population counts, the percent of people ≥ 55 living
in poverty in Iowa City and Johnson County is 6% and 4% respectively. A 2010
community survey done by the United Way of Johnson and Washington Counties
identified a 6.1% poverty rate among people ≥ 65 in Johnson County.
Completed Programs that Targeted Under-Represented Populations
(including at risk and in need adults over 50)
Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate
4.0% – 6.1%* New Measure New Measure New Measure 10%
Goal FY 2011 FY 2012 FY 2013 FY 2014
Estimate
> 16 per year
(at least 4 each quarter) New Measure New Measure New Measure > 16
221
City of Iowa City
Activity: Senior Center Administrations (570100)Fund: General (1000)
Division: Senior Center Operations Department: Senior Center
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 592,692$ 613,987$ 618,795$ 668,841$ 666,108$ 667,683$
Use Of Money And Property
Parking Ramp Revenue 17,400 17,663 17,035 22,000 - -
Rents 2,125 1,539 1,624 1,539 1,624 1,624
Royalties & Commiss 304 299 322 299 322 322
Intergovernmental
Local 28E Agreements 75,000 70,000 70,000 59,215 70,000 70,000
Charges For Fees And Services
Culture & Recreation 42,167 42,283 54,701 56,427 54,680 54,680
Misc Charges For Svc 13,853 16,698 14,459 16,698 - -
Parking Charges - - - - 17,050 17,366
Miscellaneous
Contrib & Donations 25,927 34,743 37,130 40,000 51,000 51,000
Misc Merchandise 11,614 12,491 7,736 12,491 7,736 7,736
Other Misc Revenue 5,415 5,483 6,719 27,500 - -
Other Financial Sources
Misc Transfers In 280 - - 2,500 - -
Sale Of Assets 284 836 - - - -
Total Revenues & Other Financing Sources 787,061$ 816,022$ 828,520$ 907,510$ 868,520$ 870,411$
Expenditures:
Personnel 464,905$ 519,362$ 508,023$ 541,271$ 553,758$ 570,371$
Services 229,655 234,516 209,364 259,443 240,651 245,464
Supplies 62,844 55,734 44,144 50,727 53,506 54,576
Capital Outlay 29,657 6,410 66,989 56,069 20,605 -
Total Expenditures 787,061$ 816,022$ 828,520$ 907,510$ 868,520$ 870,411$
Personnel Services - FTE 2012 2013 2014 2015
M. W. III - Senior Center 1.00 1.00 1.00 1.00
M.W. I - Senior Center 1.00 1.00 1.00 1.00
Operations Asst - Sr Center 1.00 1.00 1.00 1.00
Program Specialist - Sr Center 1.00 1.00 1.00 1.00
Receptionist - Sr Center 0.50 0.50 0.50 0.50
Senior Center Coordinator 1.00 1.00 1.00 1.00
Volunteer Specialist-Sr Center 1.00 1.00 1.00 1.00
Total Personnel 6.50 6.50 6.50 6.50
Capital Outlay 2014 2015
Addressable Alarm Panel 18,069$ -$
Contracted Improvements 15,000 -
Hot Steam Serving Table 5,000 -
PC Hardware 18,000 -
Other Operating Equipment - 13,000
Building Improvements - 7,605
Total Capital Outlay 56,069$ 20,605$
Activity Summary
222
City of Iowa City
Activity: Senior Center Programs (570200)Fund: General (1000)
Division: Senior Center Operations Department: Senior Center
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Charges For Fees And Services
Culture & Recreation -$ -$ -$ -$ 16,300$ 16,300$
Miscellaneous
Other Misc Revenue - - - - 6,000 6,000
Total Revenues & Other Financing Sources -$ -$ -$ -$ 22,300$ 22,300$
Activity: Senior Center Programs (570200)Fund: Sr Center New Horizons Band (1004)
Division: Senior Center Operations Department: Senior Center
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Charges For Fees And Services
Culture & Recreation 10,584$ 9,665$ 10,736$ 10,200$ 10,800$ 10,800$
Miscellaneous
Contrib & Donations 1,558 3,712 3,157 2,000 2,100 2,100
Misc Merchandise 44 47 - 70 - -
Total Revenues & Other Financing Sources 12,186$ 13,424$ 13,893$ 12,270$ 12,900$ 12,900$
Expenditures:
Personnel 7,825$ 6,756$ 6,244$ 7,577$ 7,573$ 7,800$
Services 1,411 3,700 3,601 3,675 3,677 3,750
Supplies 4,341 2,262 1,625 1,932 2,291 2,336
Total Expenditures 13,577$ 12,718$ 11,469$ 13,184$ 13,541$ 13,886$
Activity: Senior Center Gifts and Memori (570400)Fund: Sr Center Gift Fund (1003)
Division: Senior Center Operations Department: Senior Center
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Use Of Money And Property
Interest Revenues 74$ 71$ 120$ 71$ 120$ 120$
Miscellaneous
Contrib & Donations 3,711 745 - 1,000 1,000 1,000
Total Revenues & Other Financing Sources 3,785$ 816$ 120$ 1,071$ 1,120$ 1,120$
Expenditures:
Supplies -$ -$ 530$ -$ 16,098$ -$
Total Expenditures -$ -$ 530$ -$ 16,098$ -$
Activity Summary
Activity Summary
Activity Summary
223
224
GENERAL FUND
COMMUNITY & ECONOMIC
DEVELOPMENT
Planning & Community Dev. Admin.
Community Development
Economic Development
Urban Planning
Neighborhood Services
Human Services
F
Y
2
0
1
5
PLANNING & COMMUNITY DEVELOPMENT ADMINISTRATION
Planning and Community Development (PCD) Administration provides professional oversight
and support for the department’s operating divisions. The division’s personnel is comprised of
the Planning and Community Development Director, Administrative Secretary, Engineering
Technician, and Planning & Community Devlepment Clerk.
The division acts as a liaison between the department, City Manager’s Office, and the City
Council. The division ensures proper implementation of the elements of the City Council’s
strategic plan pertinent to the department’s activities. Further, administration coordinates the
PCD/MPOJC management team, administering unique capital, research, and/or policy-oriented
projects as directed by the City Council.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.55 2.55 2.55
Financial Highlights:
Services expenditures decreased from $78,545 to $18,060 due to a one-time appropriation in
the fiscal year 2014 revised budget for planning services on the 100 block of E. Washington
Street. Partial reimbursement for that expenditure is included in the revised fiscal year 2014
miscellaneous other revenues.
227
City of Iowa City
Activity: Planning & Comm Dvlp Admin (610100)Fund: General (1000)
Division: Planning & Comm Dvlp Admin (610100)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Fund Subsidy 264,652$ 290,469$ 288,401$ 325,360$ 298,924$ 307,656$
Misc Other Income - - 34 34,098 - -
Total Revenues & Other Financing Sources 264,652$ 290,469$ 288,435$ 359,458$ 298,924$ 307,656$
Expenditures:
Personnel 242,646$ 262,679$ 259,604$ 273,557$ 275,340$ 283,600$
Services 15,531 20,324 21,092 78,545 18,060 18,421
Supplies 5,362 7,466 7,739 7,356 5,524 5,635
Capital Outlay 1,113 - - - - -
Total Expenditures 264,652$ 290,469$ 288,435$ 359,458$ 298,924$ 307,656$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 0.55 0.55 0.55 0.55
Clerk/PCD 0.00 0.50 0.50 0.50
Engineering Technician 0.50 0.50 0.50 0.50
PCD Director 1.00 1.00 1.00 1.00
Planning & Comm Dev Clerk 0.50 0.00 0.00 0.00
Total Personnel 2.55 2.55 2.55 2.55
Activity Summary
228
COMMUNITY DEVELOPMENT
Community Development staff are committed to providing Iowa City residents with access to
safe and affordable housing, jobs and services. This is accomplished by coordinating efforts
with local organizations, businesses and other community partners, and by administering and
coordinating activities relating to city, state, and federal housing and community and economic
development programs.
Economic development activities include:
Neighborhood redevelopment
Entrepreneurial and microenterprise business development
Working with financial institutions
The Housing Rehabilitation program works to help residents maintain and update their homes
by providing financial assistance to income eligible homeowners. The availability of affordable,
low or no-interest loans provides lower income homeowners the opportunity to make repairs
and improve energy efficiency to their homes and ultimately helps to maintain Iowa City's
housing stock. Funding is available through the federally-funded Community Development Block
Grant (CDBG) and HOME Investment Partnership programs, and through the General
Rehabilitation and Improvement Program (GRIP), which is funded by general obligation bonds.
CDBG and HOME descriptions can be found in the Special Revenue Fund section of this
budget.
HIGHLIGHTS
30 former rental properties have been acquired and restored to single family homes to date
through the UniverCity Neighborhood Partnership, a cooperative effort between the City and
the University of Iowa. Seventeen additional houses will be completed in fiscal year 2014
(one funded with CDBG and HOME funds, two funded through the Iowa’s I-JOBS Program
and three funded through the Iowa City Hosing Authority), with an expected ten additional
homes in fiscal year 2015.
229
Recent Accomplishments:
Secured EPA Urban Waters Program,
Iowa Great Places and Iowa DNR
grants to plan and design modifications
to the Burlington Street dam that could
create recreational opportunities such
as whitewater rafting, boating, and
integration with Riverfront Crossings
and Iowa River Water Trail.
Modifications would also reduce safety
hazards associated with the low-head
dam and create fish passage.
Completed flood buyouts in the Park
View Terrace and Taft Speedway
neighborhoods. 93 homes were
purchased through the program,
removing these properties from the flood
plain. These areas will be returned to
green space. The buyouts began in
May 2009 and were funded through
federal and state grant programs.
Partnered with the Iowa City Downtown
District and the City’s Economic
Development Division for the Building
Change Program. Four downtown
building owners were assisted with
CDBG funds to rehabilitate the façade of
their buildings.
Upcoming Challenges:
Continue to promote the availability of
affordable housing and assist local
businesses despite decreasing CDBG
and HOME funding.
Continue the Single Family New Home
Construction Program. The program
was implemented to replace housing
stock that was lost in the 2008 flood.
CDBG funds are awarded by the Iowa
Economic Development Authority.
Currently, 136 homes have been
constructed and sold. Five additional
homes will be constructed in fiscal year
2014 and fiscal year 2015 for a total of
141 homes.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 1.75 1.75 1.75
Financial Highlights:
The fiscal year 2015 budget includes capital appropriations of $4,500,000 for the UniverCity
program. This includes funding from University Iowa contributions of $100,000, loan proceeds
and assets sales totaling $4,040,000, and general obligation bonds of $500,000.
230
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Invest in the City’s private residential building stock.
Department Objective: Stabilize neighborhoods through UniverCity and GRIP
reinvestment programs.
Performance Measures:
Rental Properties Converted to Single Family Homes (UniverCity)
Owner-Occupied Homes Rehabilitated (GRIP)
FY 2011 FY 2012 FY 2013
5 16 9
FY 2011 FY 2012 FY 2013
6 13 13
231
City of Iowa City
Activity: Community Development (610200)Fund: General (1000)
Division: Community Development (610200)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 40,727$ 64,192$ 14,293$ 411,844$ 377,751$ 390,379$
Use Of Money And Property
Interest Revenues 4,069 7,894 32,423 33,894 25,000 25,000
Intergovernmental
State 28E Agreements - - - - 100,000 100,000
Miscellaneous
Contrib & Donations - - 25,578 100,000 - -
Other Misc Revenue - - 397 - 392 392
Other Financial Sources
Loans 10,416 186,274 886,360 2,340,000 2,040,000 2,040,000
Sale Of Assets - - 353,319 2,300,000 2,000,000 2,000,000
Bond Proceeds - - - - 500,000 500,000
Transfers In - GO Bonds - - 317,623 500,000 - -
Total Revenues & Other Financing Sources 55,212$ 258,360$ 1,629,993$ 5,685,738$ 5,043,143$ 5,055,771$
Expenditures:
Personnel 52,207$ 65,538$ 123,182$ 166,899$ 176,370$ 181,661$
Services 2,716 22,692 307,578 413,602 366,069 373,391
Supplies 289 130 706 5,237 704 719
Capital Outlay - 170,000 860,527 2,800,000 2,500,000 2,500,000
Other Financial Uses - - 338,000 2,300,000 2,000,000 2,000,000
Total Expenditures 55,212$ 258,360$ 1,629,993$ 5,685,738$ 5,043,143$ 5,055,771$
Personnel Services - FTE 2012 2013 2014 2015
Associate Planner 0.05 0.35 0.35 0.35
Community Development Coord 0.10 0.30 0.30 0.30
Housing Rehab Specialist 0.60 1.00 1.00 1.00
Program Asst - Comm Devel 0.10 0.10 0.10 0.10
Total Personnel 0.85 1.75 1.75 1.75
Capital Outlay 2014 2015
House Acquisitions for UniverCity 2,300,000$ 2,000,000$
Loan repayment to Banks - UniverCity 2,300,000 2,000,000
Rehab Costs of UniverCity Houses 500,000 500,000
Total Capital Outlay 5,100,000$ 4,500,000$
Activity Summary
232
ECONOMIC DEVELOPMENT
The Economic Development Division is charged with helping to grow the community, increasing
the property tax base, and attracting new jobs. The division serves as a resource for
businesses operating in or considering operating in Iowa City.
The Economic Development Division is the municipal office to contact for business assistance in
City of Iowa City. A division of the Iowa City Department of Planning and Community
Development, they provide access to information and to individuals throughout the City
organization and assist in pursuing new and expanding business endeavors.
In addition to providing access to information throughout the City organization, the Economic
Development Division has access to economic and demographic information for the area.
Working in cooperation with other City departments and the Iowa City Area Development
Group, the Economic Development Division assists developers and site selection consultants
with specific commercial, office, and industrial development projects. This assistance ranges
from helping businesses understand local regulations to determining available local public
financial assistance for a specific firm. The Economic Development Division acts as a municipal
resource for the business community.
Recent Accomplishments:
Developed a new set of economic
development processes and policies
intended to streamline the development
process and codify policies pertaining to
public incentives.
Upcoming Challenges:
Redevelopment of the City-owned
property on the corner of College and
Gilbert Streets.
Continue planning for future
development in the Riverfront Crossings
district south of downtown.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 1.00 1.00 1.00
Financial Highlights:
Services expenditures include appropriations for $75,000 for a new Micro-Enterprise program,
and $70,000 for the Englert Theater – an increase from $50,000 in fiscal year 2014. Fiscal year
2014 revised services expenditures include a carry-forward of unspent economic development
appropriations of $92,643 from fiscal year 2013.
233
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Strategic Economic Development Activities
Department Goal: Build tax base and add employment opportunities.
Department Objective: Work with public and private sectors to build economic
development infrastructure.
Performance Measures:
City-University Urban Renewal Area (Original Blighted Area)
City-University Urban Renewal Area (2001 Economic Development Amended Area)
City-University Urban Renewal Area (Totals from Above Areas)
Jan 2010 Jan 2011 Jan 2012
Current Value
Base Value
$233,727,970
$127,864,760
$111,829,760
$30,239,640
$66,008,360
$20,432,178
Ratio 1.828 3.698 3.231
Current Value (SSMID)
Base Value (SSMID) – $125,552,670
$97,625,120
$68,235,470
$50,047,502
Ratio (SSMID) – 1.286 1.363
Jan 2010 Jan 2011 Jan 2012
Current Value
Base Value – – $47,161,650
$15,361,532
Ratio – – 3.070
Current Value (SSMID)
Base Value (SSMID) – – $56,179,810
$42,023,548
Ratio (SSMID) – – 1.337
Jan 2010 Jan 2011 Jan 2012
Current Value
Base Value
$233,727,970
$127,864,760
$237,382,430
$127,864,760
$237,585,290
$127,864,760
Ratio 1.828 1.857 1.858
234
City-University Urban Renewal Area (Riverfront Crossings – Amendment #10 Area)
Towncrest Urban Renewal Area
Jan 2010 Jan 2011 Jan 2012
Current Value
Base Value – Base Year
$117,071,480
$118,148,120
$117,071,480
Ratio – – 1.009
Jan 2010 Jan 2011 Jan 2012
Current Value
Base Value – Base Year
$32,550,010
$32,847,880
$32,550,010
Ratio – – 1.009
235
City of Iowa City
Activity: Economic Development (610500)Fund: General (1000)
Division: Economic Development (610500)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 301,148$ 388,040$ 320,843$ 663,452$ 578,851$ 590,218$
Other City Taxes
Other City Taxes - - 208,581 235,304 212,500 216,750
Miscellaneous
Other Misc Revenue 15,000 - - - - -
Other Financial Sources
Trans-Bus Type Funds 51,095 57,585 59,460 - - -
Total Revenues & Other Financing Sources 367,243$ 445,625$ 588,884$ 898,756$ 791,351$ 806,968$
Expenditures:
Personnel 105,286$ 120,891$ 122,197$ 131,843$ 128,962$ 132,831$
Services 261,149 324,055 466,572 766,207 662,270 674,015
Supplies 808 679 115 706 119 122
Total Expenditures 367,243$ 445,625$ 588,884$ 898,756$ 791,351$ 806,968$
Personnel Services - FTE 2012 2013 2014 2015
Economic Development Coord 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00
Activity Summary
236
URBAN PLANNING
The Urban Planning Division promotes sustainable growth and development within the city by
applying the vision, goals, and strategies of the Comprehensive Plan (including district plans
and master plans for specific sections of the community) and administering zoning and
subdivision regulations. The guiding principle of these regulations and policies are to preserve
and enhance the best qualities of the city’s existing residential, commercial, and employment
areas while promoting new development opportunities that create long-term value for the
community. The division fulfills state statutory requirements pertaining to zoning, development,
and historic preservation.
The division provides staffing for the following boards and commissions, which are associated
with developmental regulations and zoning:
The Planning and Zoning Commission is charged with drafting and implementation of
the zoning code and subdivision regulations in accordance with the Comprehensive
Plan. Commission members review annexations and requests for rezoning and
subdivision; making a final recommendation to City Council.
The Board of Adjustment reviews requests for special exceptions, variances and other
appeals pertaining to the zoning code.
The Historic Preservation Commission conducts studies and implements regulations
designed to promote the preservation of historic landmarks and districts.
Urban Planning staff work with prospective applicants to review requirements for new
development and construction and to create solutions for properties that confront obstacles to
development, renovation, or reuse. Once an application is filed, staff reviews the proposal,
coordinates feedback from various departments, provides advice to the applicant, and writes
reports, including recommendations to boards and commissions. Staff prepares public notices,
responds to questions from the public, and prepares meeting agendas and minutes. Staff also
administers the design review process for infill apartment buildings and urban renewal projects.
HIGHLIGHTS
In 2013, the City Council adopted the IC2030: Comprehensive Plan Update.
237
Recent Accomplishments:
Plan update with the Riverfront Crossings
Master Plan, which will guide the community
preservation and redevelopment efforts for a
large area in the center of the city generally
bounded by Burlington St. on the north,
Highway 6 on the south, Gilbert St. on the east
and Riverside Dr. on the west. The Plan details
new opportunities for housing, business,
recreation, transportation improvements, arts
and entertainment. Key features include mixed-
use and pedestrian-oriented development, local
and regional rail service, an artists’ district with
live-work space and galleries, and a
landscaped promenade linking downtown to a
riverfront park, which will replace the flood-
damaged North Wastewater Treatment Plant.
Upcoming Challenges:
The Urban Planning and Historic
Preservation Division will work to
implement the Riverfront Crossing
Master Plan through a form based zoning
code, a detailed plan for the riverfront
park and review of infill development
proposals.
The division will continue to use historic
and conservation districts to implement
the strategic plan initiative to create and
sustain healthy neighborhoods. In this
effort the Historic Preservation
Commission will be considering the
Horace Mann Conservation District for
portions of the Northside Neighborhood
surrounding Horace Mann School.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.50 2.50 2.50
Financial Highlights:
Revenues for building and development fees are budgeted to increase by 48.9% due to the
level of development activities.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, & Strategic
Economic Development Activities
Department Goal: Promote sustainable growth and development within the
City by applying the vision, goals, and strategies of the
Comprehensive Plan(s) and administering zoning and
subdivision regulations.
238
Department Objective: Review application proposals, coordinate feedback from
various departments, provide advice to the applicants, and
write reports, including recommendations to boards and
commissions.
Performance Measures:
Planning and Zoning Commission
Board of Adjustment
Historic Preservation Commission
FY 2011 FY 2012 FY 2013
Annexations 3 0 1
Rezonings 15 13 29
Preliminary Plats 6 5 7
Final Plats 4 0 0
Code Amendments 5 13 11
Comprehensive Plan
Amendments 2 0 6
Right-of-way Vacations 0 3 2
County Zoning Items 2 1 2
Total 37 35 58
FY 2011 FY 2012 FY 2013
Special Exceptions 11 15 13
Appeals 1 0 2
Variances 0 1 1
FY 2011 FY 2012 FY 2013
Project Reviews 71 80 93
239
City of Iowa City
Activity: Urban Planning (610600)Fund: General (1000)
Division: Urban Planning (610600)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 322,774$ 289,480$ 278,256$ 301,687$ 295,864$ 305,345$
Intergovernmental
Other State Grants 10,297 - - - - -
Charges For Fees And Services
Building & Devlpmt 22,145 30,770 40,675 25,225 37,555 37,555
Miscellaneous
Printed Materials 1,032 620 221 620 221 221
Total Revenues & Other Financing Sources 356,248$ 320,870$ 319,152$ 327,532$ 333,640$ 343,121$
Expenditures:
Personnel 326,105$ 271,364$ 265,298$ 274,922$ 280,885$ 289,312$
Services 27,563 47,601 50,730 50,517 48,985 49,964
Supplies 2,580 1,905 3,123 2,093 3,770 3,845
Total Expenditures 356,248$ 320,870$ 319,152$ 327,532$ 333,640$ 343,121$
Personnel Services - FTE 2012 2013 2014 2015
Associate Planner 2.50 1.50 1.50 1.50
Senior Planner 1.00 1.00 1.00 1.00
Total Personnel 3.50 2.50 2.50 2.50
Activity Summary
240
NEIGHBORHOOD SERVICES
The Neighborhood Services Division provides a conduit between all City departments and the
network of neighborhood associations within Iowa City, and facilitates the distribution of funds
made available by the City Council for small-scale neighborhood improvements.
Neighborhood Services supports and encourages citizens to help shape the future of their
neighborhood. By assisting in the establishment of neighborhood associations, and coordinating
with 33 neighborhood associations, this division seeks to encourage action by providing ideas
and resources that help associations address their needs and interests within the goals of the
larger community.
The City Council has made funds available to neighborhood associations through the Program
for Improving Neighborhoods (PIN) grant program, with $15,000 available, annually.
Administration of this program involves making applications available to the neighborhoods,
clarifying the administrative rules, assisting with project development, review by the
Neighborhood Council, preparation of a recommendation to the City Council, formal approval by
the City Council, execution of contract documents, and implementation of projects.
HIGHLIGHTS
The Program for Improving Neighborhoods (PIN) funded several neighborhood
initiatives, including tools and improvements to North Market Square Park,
renovation of brick sidewalks, improvements to Reno Street Park, creation of Free
Little Libraries in Creekside, and several projects in the Grant Wood neighborhood
including continuation of the Fas Trac Curb Numbering Project, PTO Family Dinners,
and providing Recreation Pass Equipment at the Grant Wood gym.
The division also oversees the Iowa City Public Art program with funding made
available for the maintenance of the existing public art inventory as well as funding
smaller projects such as murals and the Poetry in Public Program.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.63 2.48 2.48
Financial Highlights:
Capital outlay expenditures include $15,000 for neighborhood PIN grants and $12,000 for the
maintenance of public art.
241
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Facilitate Communication & Cooperation between the City
and the neighborhood associations.
Department Objective: Sustain communications within neighborhoods by
encouraging regular communication within through the use
of neighborhood newsletters and/or neighborhood
meetings.
Performance Measures:
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Facilitate Communication & Cooperation between the City
and the neighborhood associations.
Department Objective: Use Program for Improving Neighborhood (PIN) grants to
promote family-friendly neighborhood events, activities or
projects.
Performance Measures:
PIN Grant Funded Events, Activities, or Projects
* Roller-skating and open gym events previously funded by PIN
grant program will be absorbed by the Parks and Recreation
budget starting in FY 2014.
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
# of Newsletters/Meetings New Measure 25 15 26
# of Neighborhoods
Involved New Measure 6 4 8
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
New Measure 62 82 24*
242
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Facilitate Communication & Cooperation between the City
and the neighborhood associations.
Department Objective: Continue to work with City Departments in coordinating
neighborhood meetings to distribute information, request
feedback on City initiated projects and encourage
cooperation and partnership in addressing issues.
Performance Measures:
Neighborhood Meetings Coordinated to Address Above Objective
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Facilitate Communication & Cooperation between the City
and the neighborhood associations.
Department Objective: Coordinate communication between neighborhood
associations through meetings and activities of the
Neighborhood Council.
Performance Measures:
Neighborhood Council Meetings
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
New Measure 24 26 30
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
New Measure 3 4 8
243
City of Iowa City
Activity: Neighborhood Services (610700)Fund: General (1000)
Division: Neighborhood Services (610700)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 129,091$ 151,108$ 123,028$ 149,899$ 148,251$ 151,757$
Use Of Money And Property
Rents 220 782 - - - -
Miscellaneous
Contrib & Donations 6,250 - 250 - - -
Misc Merchandise 492 - - - - -
Other Misc Revenue - - 1,000 - 1,000 1,000
Printed Materials 216 121 141 - 141 141
Total Revenues & Other Financing Sources 136,269$ 152,011$ 124,419$ 149,899$ 149,392$ 152,898$
Expenditures:
Personnel 94,742$ 101,224$ 99,495$ 103,252$ 105,772$ 108,945$
Services 31,129 23,417 20,155 20,025 14,679 14,973
Supplies 3,193 9,272 4,770 1,622 1,941 1,980
Capital Outlay 7,205 18,098 - 25,000 27,000 27,000
Total Expenditures 136,269$ 152,011$ 124,419$ 149,899$ 149,392$ 152,898$
Personnel Services - FTE 2012 2013 2014 2015
Associate Planner 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00
Capital Outlay 2014 2015
Maint. of the Public Art Pieces 10,000$ 12,000$
Neighborhood PIN Grant 15,000 15,000
Total Capital Outlay 25,000$ 27,000$
Activity Summary
244
HUMAN SERVICES
The Human Services division coordinates with United Way of Johnson County and the Housing
and Community Development Commission in providing funds for human service agencies.
This division was new with the fiscal year 2013 budget proposal and assumes some of the
duties previously provided by the Metropolitan Planning Organization of Johnson County’s
Human Services Division.
Aid to Agencies
The City Council makes annual allocations to the area’s human service agencies as part
of the budget process. This is reflected in the following schedule. These monies were
accounted for in the General Fund’s Non-Operational Administration account in prior
years.
Donation Stations
The City has also placed nine purple parking meters throughout downtown to serve as
donation stations for local residents wishing to donate to local human service agencies
serving the homeless. Contributions are made to such organizations as Shelter House,
Crisis Center, Free Lunch, Free Medical Program, Community Mental Health, and
United Action for Youth.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 0.15 0.15 0.15
Financial Highlights:
The City has received requests of $567,240 for contributions from outside agencies.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Allocate grant and City funds to serve the needs of low-to-
moderate income (LMI) residents in the following areas:
housing, homelessness, and community development
(various services for at-risk and LMI persons).
245
Department Objective: Create/enhance suitable living environments, provide
decent housing and create economic development
opportunities.
Performance Measures:
Aid to Agencies
Donation Stations
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Funds Spent $414,094 $422,950 $391,829 $378,700
Agencies Assisted 15 19 16 19
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Funds Spent $780 $1,000 $2,700 $1,113
Agencies Assisted 3 2 6 6
246
City of Iowa City
Activity: Human Services (610820)Fund: General (1000)
Division: Human Services (610820)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy -$ -$ 292,997$ 265,175$ 265,031$ 270,477$
Total Revenues & Other Financing Sources -$ -$ 292,997$ 265,175$ 265,031$ 270,477$
Expenditures:
Personnel -$ -$ 13,021$ 12,291$ 14,489$ 14,924$
Services - - 279,976 270,764 270,542 275,553
Supplies - - - 2,120 - -
Total Expenditures -$ -$ 292,997$ 285,175$ 285,031$ 290,477$
Personnel Services - FTE 2012 2013 2014 2015
Associate Planner 0.00 0.15 0.15 0.15
Total Personnel 0.00 0.15 0.15 0.15
Activity: Donation Stations (610830)Fund: General (1000)
Division: Human Services Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Miscellaneous
Contrib & Donations 3,035$ 1,224$ 1,078$ 1,000$ 1,000$ 1,000$
Total Revenues & Other Financing Sources 3,035$ 1,224$ 1,078$ 1,000$ 1,000$ 1,000$
Expenditures:
Services 780$ 1,000$ 2,700$ 1,000$ 1,000$ 1,020$
Total Expenditures 780$ 1,000$ 2,700$ 1,000$ 1,000$ 1,020$
Activity Summary
Activity Summary
247
248
GENERAL FUND
PUBLIC WOR.S
Public Works Administration
Engineering
Public Transportation
F
Y
2
0
1
5
PUBLIC WORKS ADMINISTRATION
The Public Works department is comprised of six divisions which operate from various locations
throughout the city. These divisions include: Administration, Engineering, Streets, Equipment,
Wastewater / Landfill, and Water. Engineering provides direction to the Stormwater
Management program and Streets provides oversight to Refuse Collection.
Administration also oversees the Energy Efficiency & Conservation Block Grant reported in the
Special Revenue Funds – Energy Efficiency & Conservation Block Grant Fund.
Administration personnel include the Public Works Director and a Project Coordinator. The
division provides oversight and support for the department’s operating divisions.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 2.00 2.00 2.00
Financial Highlights:
There are no major financial changes in the Public Works Administration budget.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, & Strategic
Economic Development Activities
Department Goal: Effectively facilitate and regulate sidewalk cafes within the
parameters established by the City Council.
Department Objective: Issue permits for and provide site inspections of sidewalk
cafes.
251
Performance Measures:
Permits Issued
* started in 2013
Strategic Plan Goal: Healthy Neighborhoods, & Strategic Economic
Development Activities
Department Goal: Effectively regulate the use of public right-of-way (ROW)
necessary to facilitate construction of building projects.
Department Objective: Issue permits for use of public ROW that facilitate
development while protecting the public interest, health
and safety.
Performance Measures:
Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, & Strategic
Economic Development Activities
Department Goal: Effectively regulate the use of public ROW necessary to
facilitate construction and operation of fiber
optic/telecommunications projects.
Department Objective: Issue license agreements for use of public ROW fiber
optic/telecommunications projects while protecting the
public interest, health and safety.
Performance Measures:
License Agreements Issued
CY 2010 CY 2011 CY 2012
Sidewalk Cafes 23 24 24
Street Cafes* New Measure New Measure New Measure
CY 2010 CY 2011 CY 2012
Use of ROW
Permits Issued 8 3 15
CY 2010 CY 2011 CY 2012
0 3 3
252
City of Iowa City
Activity: Public Works Administration (710100)Fund: General (1000)
Division: Public Works Administration (710100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 262,545$ 273,703$ 278,173$ 291,811$ 295,062$ 303,685$
Miscellaneous
Other Misc Revenue 500 703 926 703 600 710
Total Revenues & Other Financing Sources 263,045$ 274,406$ 279,099$ 292,514$ 295,662$ 304,395$
Expenditures:
Personnel 256,336$ 266,684$ 271,075$ 274,851$ 281,973$ 290,432$
Services 6,454 7,209 7,243 15,217 13,142 13,405
Supplies 255 513 782 2,446 547 558
Total Expenditures 263,045$ 274,406$ 279,099$ 292,514$ 295,662$ 304,395$
Personnel Services - FTE 2012 2013 2014 2015
Program Asst - Pub Works 1.00 1.00 1.00 1.00
Public Works Director 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00
Activity Summary
253
ENGINEERING SERVICES
The Engineering division exists to provide the technical expertise for the design and
construction management of the public infrastructure to enhance the quality of life of our
citizens. The division also manages the public right of way to maintain the health, safety, and
welfare of our community, and operates the stormwater utility.
The Engineering division performs work in connection with all municipal public works
improvements including bridges, roads, sanitary sewers, and stormwater systems. Engineering
staff review subdivision plans, design public works improvement projects, perform survey work,
and inspect the construction of public works projects and subdivision improvements.
Engineering division functions include:
Right of Way Management
Capital Improvement Plan (CIP) Project Design
CIP Project Construction Administration and Inspection
Subdivision and Site Plan Review and Inspection
Special Projects Administration and Inspection
Mapping of Streets and Public Utilities
Recent Accomplishments:
Completion of the Rochester Avenue
Bridge Project
Completion of the Iowa City Fuel Facility
Project
Completion of the Highway 1 Trail Project
Completion of the Sycamore Street and
Highway 6 Intersection Project
Completion of the First Avenue Storm
Sewer Improvements Project
Completion of the National Environmental
Policy Act process for the Iowa City
Gateway Project
Upcoming Challenges:
Design of the Iowa City Gateway Project
Design of the First Ave Grade Separation
Project
Design of the Sycamore Street
Improvements Project
Complete Construction of the Lower
Muscatine Road Projects
Construction of the Moss Ridge Road
Project
Adopt the Statewide Urban Design
Standards and Construction Specifications
Development of a Right of Way
Management Ordinance
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 12.10 12.10 12.10
254
Financial Highlights:
Personnel expenditures decreased by 1.8% due to a reduction in temporary wages.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic
Development Activities
Department Goal: Continue the investment and reinvestment in infrastructure.
Department Objective: Provide plan review and inspection of infrastructure which
will become City assets.
Performance Measures:
Accepted Public Improvements
FY 2011 FY 2012 FY 2013
# of Projects Accepted 35 39 30
# of Subdivision Accepted 8 7 7
Streets (miles) 0.44 3.11 1.08
Water Main (miles) 0.50 2.21 1.55
Sanitary Sewer (miles) 0.90 2.15 1.38
Storm Sewer (miles) 1.98 3.40 1.28
Fire Hydrants 18 55 37
Trails/Sidewalks (miles) 1.43 2.93 0.53
Lift Station 0 0 1
Traffic Signals 2 0 1
Pedestrian Bridge 0 0 1
255
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Provide oversight of private construction on City Right-of-
ways.
Department Objective: Provide plan review and inspection to ensure safety of our
citizens and conformance to City standards when work is
performed in the City Right-of-ways.
Performance Measures:
FY 2011 FY 2012 FY 2013
Excavation Permits
Issued 438 356 339
Sidewalk Hazards
Identified Addresses 210 445 474
Sidewalk Hazards
Identified # of Squares 806 1,631 1,704
256
City of Iowa City
Activity: Engineering Services (710200)Fund: General (1000)
Division: Engineering Services (710200)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
General Revenues Subsidy 780,358$ 813,625$ 721,281$ 909,566$ 877,009$ 922,045$
Other City Taxes 54,411 61,984 66,065 61,984 67,125 68,468
Licenses And Permits
Const Per & Ins Fees 14,135 22,041 47,422 22,041 26,300 26,300
Charges For Fees And Services
Building & Devlpmt 4,157 19,602 12,524 19,602 12,524 12,524
Miscellaneous
Other Misc Revenue 2,234 7,438 29,406 7,438 20,000 20,000
Printed Materials 5,693 1,728 296 1,728 296 296
Total Revenues & Other Financing Sources 860,988$ 926,418$ 876,994$ 1,022,359$ 1,003,254$ 1,049,633$
Expenditures:
Personnel 747,324$ 807,162$ 743,224$ 876,054$ 859,909$ 903,422$
Services 95,572 114,006 127,413 135,912 134,529 137,219
Supplies 9,739 5,250 6,357 10,393 8,816 8,992
Capital Outlay 8,353 - - - - -
Total Expenditures 860,988$ 926,418$ 876,994$ 1,022,359$ 1,003,254$ 1,049,633$
Personnel Services - FTE 2012 2013 2014 2015
Architectural Srv/Energy Coord 1.00 1.00 1.00 1.00
City Engineer 1.00 1.00 1.00 1.00
Civil Engineer 2.00 2.00 2.00 2.00
Construction Inspector Ii 2.00 2.00 2.00 2.00
Engineering Technician 0.10 0.10 0.10 0.10
Sr Construction Inspector 1.00 1.00 1.00 1.00
Sr Engineer 2.00 2.00 2.00 2.00
Sr Engineering Tech 1.00 1.00 1.00 1.00
Survey Party Chief 1.00 1.00 1.00 1.00
Utilities Technician - Eng 1.00 1.00 1.00 1.00
Total Personnel 12.10 12.10 12.10 12.10
Activity Summary
257
TRANSIT OPERATIONS
Transit Operations were reclassified as an enterprise fund at the start of FY2013, with existing
cash balances transferred out of the General Fund. In FY2006, Court Street Transportation
Center was constructed with the assistance of federal grant monies which were designated for
transit-related facilities. Operating revenues were then assigned to Transit Operations within
the General Fund. Since FY2008, Court Street has generated a surplus for Transit Operations,
making it viable as an enterprise fund in that it is primarily supported through user fees. Current
budgets and future projections for Mass Transit Operations can be found in the Enterprise Fund
section of this budget.
This change effectively eliminates approximately $1 million from the Employee Benefits tax levy
asking annually, as the employee benefits levy can only be utilized for General Fund and Road
Use Tax Fund employee benefits per Iowa Code. Transit operations, staffing, and fare prices
have all been reviewed to ensure adequate revenues are available to maintain the operation’s
viability as a self-supporting enterprise fund.
The schedule presented show transit operations in the General Fund through fiscal year 2012.
Fiscal years 2013 through 2016 are presented in the Enterprise Fund section. See the Transit
Operations pages within the Enterprise section for more information on this operation.
258
City of Iowa City
Activity: Transit Operations (810200)Fund: Transit (1000)
Division: Transit Operations (810200)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Other Financing Sources:
Property Taxes 2,552,364$ 2,631,516$ -$ -$ -$ -$
Delinquent Property Taxes 411 65 - - - -
Other City Taxes 47,583 49,403 - - - -
Use Of Money And Property
Parking Ramp Revenue 530,665 592,274 - - - -
Rents 159,342 134,558 - - - -
Intergovernmental
Fed Intergovnt Rev 181,023 2,194,687 - - - -
Local 28E Agreements 32,844 35,633 - - - -
Other State Grants 594,365 628,538 - - - -
Charges For Fees And Services
Misc Charges For Svc 805 1,840 - - - -
Refuse Charges 1,620 2,518 - - - -
Transit Fees 1,059,487 1,119,269 - - - -
Miscellaneous
Misc Merchandise 214 1,112 - - - -
Other Misc Revenue 52,813 44,353 - - - -
Other Financial Sources
Sale Of Assets 4,000 16,790 - - - -
Trans-Govt Activities 1,163,897 739,324 - - - -
Trans-Govt Activities - 1,618,372 - - - -
Total Revenues & Other Financing Sources 6,381,433$ 9,810,252$ -$ -$ -$ -$
Expenditures:
Personnel 3,665,957$ 3,869,012$ -$ -$ -$ -$
Services 1,500,376 1,525,856 - - - -
Supplies 874,718 897,039 - - - -
Capital Outlay 247,833 228,337 - - - -
Total Expenditures 6,288,884$ 6,520,244$ -$ -$ -$ -$
Personnel Services - FTE 2012 2013
Assoc Dir -Trans Service 0.50
Body Repair Mechanic 1.00
Customer Service Rep - Transit 1.00
M.W. I - Parking Systems 1.00
M.W. I - Transit 3.00
M.W. II - Transit 1.00
Mass Transit Operator 37.75
Mechanic II - Transit 2.00
Mechanic III - Transit 2.00
MW II - Transportation Serv. 1.00
Operations Supv - Trans Serv 3.50
Parts/Data Entry Clk - Transit 1.00
Sr MW - Parking & Transit 0.50
Transportation Svc Director 0.50
Total Personnel 55.75
Activity Summary
See Fund 7150
259
260
SPECIAL REVENUE FUNDS
Community Development Block Grant
H.O.M.E. Program
Road Use Tax
Other Shared Revenue
Energy Efficiency & Conservation
Block Block Grant
UniverCity Neighborhood Partnerships
Metropolitan Planning Organi]ation of
Johnson County (MPO)
Employee Benefits
Peninsula Apartments
Tax Increment Financing (TIF) Districts
General Rehabilitation & Improvement
Program (GRIP)
Downtown Self Supporting Municipal
Improvement District (SSMID)
F
Y
2
0
1
5
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND
Community Development Block Grant (CDBG) funds are provided to the City of Iowa
City on an annual basis from the U.S. Department of Housing and Urban Development.
CDBG funds are used throughout the community to address the needs of lower income
citizens. CDBG funds may be used for a variety of activities (e.g. public services, public
facilities, housing, economic development, fair housing, and job training).
The CDBG fund has a budgeted ending cash balance of $497,813 in fiscal year 2015
versus an estimated ending cash balance of $341,170 in fiscal year 2014. The increase
is related to the timing of grant revenues and loan activity.
Revenue:
82% of revenue comes from Federal
grants, with most of the remainder from
loan repayments.
Expenditures:
FY15 adopted expenditures represent a
0.2% decline. Most of the reduction
represents a decrease in services.
1%
88%
0%
11%
FY15 Adopted - $1,006,351
Interest Revenue
Federal Grants
Misc
Loan Repayment
27%
73%
0%
FY15 Adopted - $849,708
Personnel
Services
Supplies
263
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 (220)$ 1,883,213$ 386,694$ -$ 341,170$ 497,813$
Revenues:
Use Of Money And Property
Interest Revenues 835$ 8,733$ 6,339$ 8,733$ 6,339$ 6,340$
Intergovernmental
Federal Intergovernmental Revenue 652,809 98,638 1,070,399 1,045,000 825,000 825,000
Miscellaneous
Other Misc Revenue 2,338 2,773 5,012 2,766 5,012 5,010
Other Financial Sources
Loans 2,094,900 798,998 167,568 136,000 170,000 170,000
Total Revenues 2,750,882$ 909,142$ 1,249,318$ 1,192,499$ 1,006,351$ 1,006,350$
Expenditures:
CDBG & CDBG Rehab 867,449$ 2,405,661$ 1,453,301$ 851,329$ 849,708$ 869,065$
Transfers Out:
Misc Transfers Out - - 330,000 - - -
Sub-Total Transfers Out - - 330,000 - - -
Total Expenditures & Transfers Out 867,449$ 2,405,661$ 1,783,301$ 851,329$ 849,708$ 869,065$
Fund Balance*, June 30 1,883,213$ 386,694$ (147,289)$ 341,170$ 497,813$ 635,098$
Change in Accounting Method - - 147,289 - - -
Adjusted Fund Balance*, June 30 1,883,213 386,694 - 341,170 497,813 635,098
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 1,883,213$ 386,694$ -$ 341,170$ 497,813$ 635,098$
% of Expenditures 217%16%0%40%59%73%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
CDBG & CDBG Rehab (2100)
Fund Summary
City of Iowa City
264
CDBG OPERATIONS
The mission of Community Development Block Grant operations is to develop viable urban
communities by providing decent housing, a suitable living environment, and economic
opportunities, principally for persons of low and moderate incomes.
As part of the Department of Planning and Community Development, the Community
Development office is responsible for administering and coordinating activities relating to
federal, state, and local community development programs. This includes Community
Development Block Grant (CDBG) programs. CDBG funds are used to acquire property,
construct new buildings, rehabilitate existing buildings and owner-occupied homes, operate
service agencies, and encourage micro-enterprise development. Community Development staff
coordinate with local service agencies, small businesses, and lenders in the administration of
these programs.
The City created a citizen advisory group, the Housing and Community Development
Commission (HCDC), in 1995, to assess Iowa City’s community development needs for
housing, jobs and services for low and moderate income residents, and to promote public and
private efforts to meet such needs. HCDC leads the CDBG/HOME allocation process to
determine what projects will be awarded funds based on priorities established in CITY STEPS,
Iowa City’s Consolidated Plan for Housing, Jobs and Services for Low‐Income Residents.
HIGHLIGHTS
Over $32 million in CDBG funds have been invested in Iowa City since 1974
In FY13, programs leveraged $2,847,719 in private and public funds
In FY13, programs assisted 1,143 persons who are homeless with support services and
shelter upgrades
Provided operational funding to non-profits that assisted 13,230 persons during fiscal
year 2013
Assisted in the creation of 20.5 FTEs for primarily low-moderate income persons.
Assisted in the construction or rehabilitation of 86 affordable owner-occupied or rental
homes.
FY14 projects are identified in the FY14 Annual Action Plan at www.icgov.org/actionplan.
The CDBG and HOME allocation process, including the public input process can be found in the
City’s Citizen Participation Plan.
265
Textures Salon (left) is a past recipient of CDBG micro-
enterprise funding. FY13 CDBG Economic
Development low-interest loans were utili]ed to open the
following businesses:
Trumpet Blossom Cafp, Molly¶s Cupcakes, and IBlit]
Boxing & Fitness Club. Combined, these businesses
created 20.5 full-time equivalent positions.
Recent Accomplishments
Rehabilitated 56 affordable rental
homes
Completed improvements to six non-
profits facilities. The missions of these
agencies include assisting those with
chronic mental health problems,
employment training, the youth,
substance abuse problems, and those in
crisis. The Fair Meadows splash pad
was completed this summer.
Upcoming Challenges:
Continue to provide housing, jobs
and services to low-moderate
income residents despite decreasing
CDBG and HOME funding.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE¶s 2.63 2.48 2.48
Financial Highlights:
Federal intergovernmental revenue is budgeted to decrease by $220,000 or 21.1%.
266
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Strategic Economic Development Activities
Department Goal: Allocate grant and City funds to serve the needs of low-to-
moderate income residents in the following areas: housing,
homelessness, and community and economic
development
Department Objective: Create/enhance suitable living environments, provide
decent housing, and create economic development
opportunities
Performance Measures:
CDBG Funds Only
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Funds Spent $865,109 $2,402,893 $1,778,290 $680,694
Local, State & Other
Funds Leveraged $3,688,070 $896,263 $2,847,719 $478,957
Housing Units Assisted 28 26 86 21
Public Facilities Assisted 5 10 6 4
Persons Receiving
Services 2,882 11,478 1,457 2,350
Businesses Assisted in
Creating Low-Moderate
Income Jobs
2 2 3 2
267
City of Iowa City
Activity: Community Development Block Grant (610300)Fund: CDBG & CDBG Rehab (2100)
Division: Community Development Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 835$ 8,733$ 6,339$ 8,733$ 6,339$ 6,340$
Intergovernmental
Federal Intergovernmental Revenue 652,809 98,638 1,070,399 1,045,000 825,000 825,000
Miscellaneous
Other Misc Revenue 2,338 2,773 5,012 2,766 5,012 5,010
Other Financial Sources
Loans 2,094,900 798,998 167,568 136,000 170,000 170,000
Total Revenues 2,750,882$ 909,142$ 1,249,318$ 1,192,499$ 1,006,351$ 1,006,350$
Expenditures:
Personnel 183,237$ 193,086$ 197,819$ 227,592$ 236,272$ 243,360$
Services 681,375 2,210,203 1,250,546 619,186 610,480 622,690
Supplies 1,287 722 4,936 4,551 2,956 3,015
Capital Outlay 1,550 1,650 - - - -
Total Expenditures 867,449$ 2,405,661$ 1,453,301$ 851,329$ 849,708$ 869,065$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 0.25 0.25 0.25 0.25
Associate Planner 0.45 0.25 0.20 0.20
Community Development Coord 0.45 0.40 0.50 0.50
Housing Rehab Specialist 1.20 1.20 1.00 1.00
Program Asst - Comm Development 0.53 0.53 0.53 0.53
Total Personnel 2.88 2.63 2.48 2.48
Activity Summary
268
HOME PROGRAM FUND
The HOME Program Fund accounts for HOME Investment Partnerships program
(HOME) funds that are provided to the City on an annual basis from the U.S.
Department of Housing and Urban Development.
Budgeted fund balance at the end of fiscal year 2015 is $135,765 which is a 54%
increase from the fiscal year 2014 revised estimate. This is primarily due to a reduction
in loan repayment activity. An adjustment due to a change in accounting method is
being presented for FY13 to reduce fund balance by $6,873. The City’s budgetary basis
was changed from a cash basis to a modified accrual basis. The reduction primarily
represents wages and accounts payable at year-end.
Revenue:
82% of HOME revenue is from Federal
grants with most of the remainder from
loan repayments and loan interest. The
amount of Federal HOME funding has
decreased the past four years from the
FY11 receipts of $862,299 to a FY15
budgeted amount of $490,000, a
decrease of 43% in four years.
Expenditures:
FY15 adopted expenditures represent a
1.6% decrease from FY14 estimated
expenditures. This decrease is primarily
due to a decrease in services and a
reduction in staffing FTE from .70 to .50.
82%
4% 14%
FY15 Adopted - $641,922
Federal Grants
Interest
Loan Repayment
9%
91%
0%
FY15 Adopted - $594,330
Personnel
Services
Supplies
269
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Projection Projection
Fund Balance*, July 1 (3,396)$ 44,783$ (4,358)$ (7,695)$ 88,173$ 135,765$
Revenues:
Use Of Money And Property
Interest Revenues 19$ 22,721$ 21,922$ 25,000$ 21,922$ 21,920$
Intergovernmental
Fed Intergovnt Rev 862,299 688,241 603,846 575,000 490,000 490,000
Other Financial Sources
Loans 210,929 104,696 123,992 100,000 130,000 130,000
Total Revenues 1,073,247$ 815,658$ 749,760$ 700,000$ 641,922$ 641,920$
Expenditures:
HOME Program 944,754$ 827,052$ 741,437$ 604,132$ 594,330$ 606,639$
Sub-Total Expenditures 944,754 827,052 741,437 604,132 594,330 606,639
Transfers Out:
Misc Transfers Out 80,314 37,747 4,787 - - -
Sub-Total Transfers Out 80,314 37,747 4,787 - - -
Total Expenditures & Transfers Out 1,025,068$ 864,799$ 746,224$ 604,132$ 594,330$ 606,639$
Fund Balance*, June 30 44,783$ (4,358)$ (822)$ 88,173$ 135,765$ 171,046$
Change in Accounting Method - - (6,873) - - -
Adjusted Fund Balance*, June 30 44,783 (4,358) (7,695) 88,173 135,765 171,046
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 44,783$ (4,358)$ (7,695)$ 88,173$ 135,765$ 171,046$
% of Expenditures 4%-1%-1%15%23%28%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
HOME Program (2110)
Fund Summary
City of Iowa City
270
HOME PROGRAM OPERATIONS
The mission of the HOME Investment Partnership program is to provide safe, decent, affordable
housing.
HOME Investment Partnerships program (HOME) funds are provided to the City of Iowa City on
an annual basis from the U.S. Department of Housing and Urban Development. HOME funds
are used throughout the community to address the housing needs of lower income citizens. This
is accomplished through:
Acquisition of land and buildings
Rehabilitation of existing housing
Tenant-based rental assistance
New construction of owner-occupied and rental housing
HIGHLIGHTS
Over $10 million in HOME funds invested in Iowa City since 1994
In FY13, the program leveraged $2,486,405 in private and public funds
The program provided 12 newly constructed rental units, acquired and rehabilitated 20
affordable rental homes, constructed two new affordable homes for eligible homebuyers,
rehabilitated six owner-occupied homes, and provided operational funds to a nonprofit
organization to support affordable housing activities in fiscal year 2013
FY14 projects are identified in the FY14 Annual Action Plan at www.icgov.org/actionplan.
The CDBG and HOME allocation process, including the public input process can be found in the
City’s Citizen Participation Plan.
Recent Accomplishments:
Acquired and rehabilitated 20
affordable rental homes
Constructed 12 new units for
affordable rental housing
Upcoming Challenges:
Securing funds to provide affordable,
decent housing in a high land cost
community despite decreasing
CDBG and HOME funding
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 0.70 0.50 0.50
271
Financial Highlights:
Federal intergovernmental revenue is budgeted to decrease by $85,000 or 14.8%.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Allocate grant and City funds to provide safe, decent,
affordable housing for low-moderate income residents.
Department Objective: Create/enhance suitable living environments and provide
decent, affordable housing opportunities.
Performance Measures:
HOME Funds Only
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
Funds Spent $1,025,067 $864,797 $746,224 $445,340
Local, State & Other
Funds Leveraged $6,597,045 $3,184,232 $2,486,405 $424,213
Housing Units Assisted 47 47 40 18
BEFORE AFTER
Owner-occupied Housing
Rehabilitation
272
City of Iowa City
Activity: HOME (610400)Fund: HOME Program (2110)
Division: Community Development Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 19$ 22,721$ 21,922$ 25,000$ 21,922$ 21,920$
Intergovernmental
Fed Intergovnt Rev 862,299 688,241 603,846 575,000 490,000 490,000
Other Financial Sources
Loans 210,929 104,696 123,992 100,000 130,000 130,000
Total Revenues 1,073,247$ 815,658$ 749,760$ 700,000$ 641,922$ 641,920$
Expenditures:
Personnel 65,385$ 89,092$ 66,139$ 52,452$ 42,228$ 43,495$
Services 879,369 737,960 673,503 549,780 550,235 561,240
Supplies - - 1,795 1,900 1,867 1,904
Total Expenditures 944,754$ 827,052$ 741,437$ 604,132$ 594,330$ 606,639$
Personnel Services - FTE 2012 2013 2014 2015
Associate Planner 0.50 0.25 0.30 0.30
Community Development Coord 0.45 0.45 0.20 0.20
Total Personnel 0.95 0.70 0.50 0.50
Activity Summary
273
ROAD USE TAX FUND
The Road Use Tax fund accounts for revenue sharing from state taxes related to transportation
(road use taxes). Road use taxes include gasoline taxes, weight taxes, and license fees
collected through a state and deposited into the Iowa Road Use Tax Fund (RUTF). After some
off-the-top diversions, receipts into the RUTF are distributed according to a formula of 47.5
percent for the state primary road system, 24.5 percent for secondary county roads, 8 percent
for farm-to-market county roads, and 20 percent for city streets.
In 2008, an additional source of state revenue was established through legislation creating a
separate “TIME-21” funding stream. This revenue is dedicated primarily to maintenance and
construction of certain primary highways in the state (60 percent), but also of secondary roads
(20 percent) and municipal streets (20 percent). The new revenue stream was created by
changing certain vehicle registration fees and schedules and by increasing trailer and title fees.
The road use tax funds are allocated to cities on a per capita basis. The population counts used
for distribution are based on the U.S. Census Bureau figures, which are updated every ten
years. The 2010 census was finalized in the summer of 2011 and resulted in an increase in the
City’s population from 62,220 in 2000 to 67,862 in 2010. This result caused the City’s road use
revenues to take a step-up during fiscal year 2012.
The city use of these funds is restricted for street and storm sewer maintenance, repair, and
construction. This includes engineering, street lighting, streets signs and signals, snow
removal, street cleaning, right-of-way maintenance, and related activities.
Road Use Tax Fund fund balance on June 30, 2013 was $2.84 million, an increase of 74.1%
over the FY2012 year-end balance. FY14 projected cash balance is a 15.8% increase
compared to FY13; FY15 projected cash balance represents a 12.3% increase over FY14.
(1) FY14 and FY15 figures are estimates; FY11 and FY12 are cash basis.
FY11 FY12 FY13 FY14 FY15
Unassigned $459,894 $1,632,521 $2,841,586 $3,289,746 $3,693,859
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
Fund Balance (1)
274
FY12-14 fund balance growth reflects the growth in the City’s share of the road use revenues as
well as a change in how some capital projects are funded. Several projects funded through
RUT that were moved to bonded projects are being returned to RUT funding in FY15 such as
the ADA curb ramp program.
In addition, FY13 ending fund balance was adjusted upward by $361,578 due to the change in
accounting method from cash basis to modified accrual basis. The adjustment primarily reflects
the road use tax payment due at year-end from the State less outstanding wages and accounts
payable.
Revenue:
The Road Use Tax fund revenue consists of
state shared road use tax revenues, and of
other miscellaneous revenues.
In FY15, Iowa City road use tax revenue is
projected to be over $6.6 million, a 1.04%
increase over the FY14 estimated revenue.
Road Use Tax revenues represent over
99% of the revenue in the Road Use Tax
fund.
Expenditures:
FY15 budgeted expenditures excluding
transfers out are a 0.8% decrease from the
FY14 estimated expenditures. This is
primarily due to reduced supply costs due to
the change in the paint striping program.
Street maintenance is largest program
funded by Road Use taxes followed by
Traffic Engineering.
99%
1%
FY15 Adopted - $6,657,760
Road Use Tax
Misc
48%
33%
15%
4%
FY15 Adopted - $5,624,316
Personnel
Services
Supplies
Capital Outlay
275
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 1,202,790$ 459,894$ 1,632,521$ 2,841,586$ 3,289,746$ 3,693,859$
Revenues:
Intergovernmental
Other State Grants 12,595$ -$ 17,790$ -$ -$ -$
Road Use Tax 5,890,842 6,447,020 6,508,053 6,548,683 6,616,545 6,616,545
Charges For Fees And Services
Building & Devlpmt 28,846 19,489 26,345 30,000 26,345 26,350
Miscellaneous
Misc Merchandise 1,432 2,188 3,179 2,188 3,179 3,170
Other Misc Revenue 27,073 34,816 36,563 27,445 11,691 11,700
Other Financial Sources
Sale Of Assets 3,804 - - - - -
Sub-Total Revenues 5,964,592 6,503,513 6,591,930 6,608,316 6,657,760 6,657,765
Transfers In:
Transfers In-Govt Activities 398,954 416,369 425,659 405,477 390,883 398,701
Sub-Total Transfers In 398,954 416,369 425,659 405,477 390,883 398,701
Total Revenues & Transfers In 6,363,546$ 6,919,882$ 7,017,589$ 7,013,793$ 7,048,643$ 7,056,466$
Expenditures:
Road Use Tax Administration 2,214$ 2,489$ 2,406$ 77,489$ 77,406$ 78,954$
Sidewalk Inspection 61,217 35,474 45,412 82,712 77,001 77,604
Traffic Engineering 1,603,738 1,570,987 1,485,931 1,532,486 1,441,637 1,452,337
Streets System Maintenance 3,882,476 3,607,748 3,557,587 3,976,772 4,028,272 4,111,991
Sub-Total Expenditures 5,549,645 5,216,698 5,091,336 5,669,459 5,624,316 5,720,885
Transfers Out:
Capital Project Fund 1,318,824 222,785 790,627 597,927 715,000 615,000
Misc Transfers Out 237,973 307,772 288,139 298,247 305,214 311,318
Sub-Total Transfers Out 1,556,797 530,557 1,078,766 896,174 1,020,214 926,318
Total Expenditures & Transfers Out 7,106,442$ 5,747,255$ 6,170,102$ 6,565,633$ 6,644,530$ 6,647,204$
Fund Balance*, June 30 459,894$ 1,632,521$ 2,480,008$ 3,289,746$ 3,693,859$ 4,103,121$
Change in Accounting Method - - 361,578 - - -
Adjusted Fund Balance*, June 30 459,894 1,632,521 2,841,586 3,289,746 3,693,859 4,103,121
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 459,894$ 1,632,521$ 2,841,586$ 3,289,746$ 3,693,859$ 4,103,121$
% of Expenditures 6%28%46%50%56%62%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Road Use Tax (2200)
Fund Summary
City of Iowa City
276
STREETS OPERATIONS
The mission of the Streets division is to provide a high quality driving surface on city streets and
bridges during all seasons of the year, and to maintain and optimize traffic control to
accommodate efficient and safe traffic movement.
The division’s budget is organized into four activities: Road Use Tax Administration, Traffic
Engineering, Streets System Maintenance, and Sidewalk Inspection. The Road Use Tax Fund
accounts for the activity of the Streets division.
Road Use Tax Administration
Road Use Tax Administration accounts for Road Use Tax receipts, receipt of the Streets
division’s portion of the Employee Benefits Levy, and costs associated with an annual
audit and loss reserve payment.
Sidewalk Inspection
Iowa City is divided into ten geographical areas for sidewalk inspection. Each year, the
sidewalks in one of those ten areas are thoroughly inspected in accordance with the
criteria established by the City Engineer to determine if sidewalk repairs are necessary.
Traffic Engineering
Traffic Engineering staff coordinate and maintain traffic signals and signage, traffic and
pedestrian signs, traffic, bicycle, and pedestrian street painting, street lighting and poles.
Streets System Maintenance
Street crews provide maintenance and repair of the City’s concrete, asphalt, and brick
streets, provide maintenance and repair to culverts, catch basins, and other City right of
way property, street sweeping, leaf vacuuming, and snow plowing.
HIGHLIGHTS
The Leaf Vacuum Program serves all Iowa City residences and businesses that are
adjacent to public streets.
Streets in the downtown area are swept every Thursday evening into Friday morning during
spring, summer, and fall seasons.
City alleys in the downtown area are swept every Monday morning during spring, summer,
and fall seasons.
Response time to the majority of potholes reported during regular business hours is no more
than two hours.
The Streets division was able to assist with clearing debris and tree growth from bridges and
box culverts throughout the City.
277
Recent Accomplishments:
Patched approximately 2,700 potholes and
replaced 200 street panels in FY13
Traffic Engineering staff have successfully
completed additional signal interconnect
locations at McCollister Blvd., Mormon
Trek Blvd., at the intersection with Hwy 921
The Streets Division completed new 80’ x
80’ warm storage building
Leaf program picked up 663 loads totaling
1,823 tons in FY13
Replaced 5,250 street signs in FY13 to
comply with Federal retro-reflectivity
requirements.
Upcoming Challenges:
Limited road use tax revenues
inhibit our ability to perform
adequate preventive maintenance
This deferred maintenance will
result in poorer pavement quality
and increased demand for patching
and temporary repairs
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 29.65 29.65 29.65
Financial Highlights:
Road Use Tax revenues are budgeted to increase in FY2015 by 1% to $6,616,545. The Streets
division has budgeted $120,000 in Traffic Engineering for traffic signal equipment and $12,500
in Streets System Maintenance for one-half of the purchase of a forklift to be split with the
Refuse Collection division.
Road Use Tax funds are budgeted to be transferred to the Capital Projects fund totaling
$715,000. This includes $100,000 for ADA curb ramps, $50,000 for LED streetlight
replacements, and $425,000 for the annual street overlay program.
278
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Complete Retro-reflectivity Standards
Department Objective: Continue sign replacements
Performance Measures:
Signs Replaced
Strategic Plan Goal: Healthy Neighborhoods & Enhanced Communication and
Marketing
Department Goal: Provide Street Sweeping/Cleaning of Public Streets and
Leaf Removal to Residents & Businesses
Department Objective: Efficiently Sweep & Clean Public Streets and Continue
Leaf Vacuum Program
Performance Measures:
Dump Truck Loads of Sweeping Debris
Packer Truck Loads of Sweeping Debris
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
3,191 5,257 5,250 5,240
FY 2011 FY 2012 FY 2013
Number of Loads 274 277 189
Tons 2,192 2,216 1,512
FY 2011 FY 2012 FY 2013
Number of Loads 33 133 28
Tons 264 1,072 224
279
Leaf Vacuum Pickup Season
Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic
Development Activities
Department Goal: Provide Street Maintenance & Repairs
Department Objective: Efficiently Maintain & Repair Public Streets
Performance Measures:
Input Measures: Materials Used
Workload Measures
FY 2011 FY 2012 FY 2013
Number of Loads 445 672 663
Tons 1,335 2,016 1,989
FY 2011 FY 2012 FY 2013 5 Year
Average
Concrete (yards) 1,336.25 1,781.50 1,599.75 1,227.25
Asphalt (tons) 450.68 402.37 570.61 531.53
Rock (tons) 301.94 143.23 432.30 430.52
FY 2011 FY 2012 FY 2013
Potholes Patched 3,000 3,500 3,300
Street Panels –
Removal/Replacement 120 160 200
280
City of Iowa City
Activity: Road Use Tax Administration (710310)Fund: Road Use Tax (2200)
Division: Streets (RUTF)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Intergovernmental
Road Use Tax 5,890,842$ 6,447,020$ 6,508,053$ 6,548,683$ 6,616,545$ 6,616,545$
Other Financial Sources
Transfers In-Govt Activities 398,954 416,369 425,659 405,477 390,883 398,701
Total Revenues 6,289,796$ 6,863,389$ 6,933,712$ 6,954,160$ 7,007,428$ 7,015,246$
Expenditures:
Services 2,214$ 2,489$ 2,406$ 77,489$ 77,406$ 78,954$
Total Expenditures 2,214$ 2,489$ 2,406$ 77,489$ 77,406$ 78,954$
Activity Summary
281
City of Iowa City
Activity: Sidewalk Inspection (710220)Fund: Road Use Tax (2200)
Division: Streets (RUTF)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Building & Devlpmt 28,846$ 19,489$ 26,345$ 30,000$ 26,345$ 26,350$
Total Revenues 28,846$ 19,489$ 26,345$ 30,000$ 26,345$ 26,350$
Expenditures:
Personnel 6,246$ 12,328$ 9,939$ 16,263$ 16,263$ 16,751$
Services 4,985 4,878 2,125 6,234 5,588 5,700
Supplies 32 207 88 215 150 153
Capital Outlay 49,954 18,061 33,260 60,000 55,000 55,000
Total Expenditures 61,217$ 35,474$ 45,412$ 82,712$ 77,001$ 77,604$
Capital Outlay 2014 2015
Sidewalk And R.O.W. Repairs 60,000$ 55,000$
Total Capital Outlay 60,000$ 55,000$
Activity Summary
282
City of Iowa City
Activity: Traffic Engineering (710320)Fund: Road Use Tax (2200)
Division: Streets (RUTF)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Intergovernmental
Other State Grants 12,595$ -$ -$ -$ -$ -$
Miscellaneous
Misc Merchandise 289 1,591 1,535 1,591 1,535 1,530
Other Misc Revenue 24,712 6,732 24,321 1,561 275 280
Total Revenues 37,596$ 8,323$ 25,856$ 3,152$ 1,810$ 1,810$
Expenditures:
Personnel 520,830$ 587,673$ 572,879$ 423,361$ 426,741$ 439,543$
Services 552,513 566,814 586,036 597,899 608,385 620,553
Supplies 371,326 282,248 200,891 311,226 286,511 292,241
Capital Outlay 159,069 134,252 126,125 200,000 120,000 100,000
Total Expenditures 1,603,738$ 1,570,987$ 1,485,931$ 1,532,486$ 1,441,637$ 1,452,337$
Personnel Services - FTE 2012 2013 2014 2015
Asst Supt Streets/Solid Waste 0.50 0.50 0.50 0.50
Electrician - Traffic Eng 2.00 2.00 2.00 2.00
Electronics Tech/Traffic Eng 1.00 1.00 1.00 1.00
Sr Clerk/Typist - Streets 0.50 0.50 0.50 0.50
Supt Streets/Solid Waste 0.15 0.15 0.15 0.15
Total Personnel 4.15 4.15 4.15 4.15
Capital Outlay 2014 2015
Painting Equipment 100,000$ -$
Traffic Signal Equipment 100,000 120,000
Total Capital Outlay 200,000$ 120,000$
Activity Summary
283
City of Iowa City
Activity: Streets System Maintenance (710330)Fund: Road Use Tax (2200)
Division: Streets (RUTF)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Intergovernmental
Other State Grants -$ -$ 17,790$ -$ -$ -$
Miscellaneous
Misc Merchandise 1,143 597 1,644 597 1,644 1,640
Other Misc Revenue 2,361 28,084 12,242 25,884 11,416 11,420
Other Financial Sources
Sale Of Assets 3,804 - - - - -
Total Revenues 7,308$ 28,681$ 31,676$ 26,481$ 13,060$ 13,060$
Expenditures:
Personnel 2,090,950$ 2,081,054$ 1,990,876$ 2,291,651$ 2,282,308$ 2,350,777$
Services 1,126,130 1,032,481 1,033,871 1,131,113 1,154,400 1,177,488
Supplies 600,411 489,075 530,155 508,558 533,064 543,725
Capital Outlay 64,985 5,138 2,685 45,450 58,500 40,000
Total Expenditures 3,882,476$ 3,607,748$ 3,557,587$ 3,976,772$ 4,028,272$ 4,111,991$
Personnel Services - FTE 2012 2013 2014 2015
Asst Supt Streets/Solid Waste 0.50 0.50 0.50 0.50
M. W. II - Signs 1.00 1.00 1.00 1.00
M.W. I - Streets 6.00 6.00 6.00 6.00
M.W. II - Streets 7.00 7.00 7.00 7.00
M.W. III - Streets 7.00 7.00 7.00 7.00
Mw III - Lead Sweeper Operator 1.00 1.00 1.00 1.00
Sr Clerk/Typist - Streets 0.50 0.50 0.50 0.50
Sr M.W. - Streets 2.00 2.00 2.00 2.00
Supt Streets/Solid Waste 0.50 0.50 0.50 0.50
Total Personnel 25.50 25.50 25.50 25.50
Capital Outlay 2014 2015
Forklift (split 50% with Solid Waste division)-$ 12,500$
Vibra plate tamper replacement (3)- 6,000
Arrow Board 5,450 -
Crack Seal Program 40,000 40,000
Total Capital Outlay 45,450$ 58,500$
Activity Summary
284
OTHER SHARED REVENUE FUND
This fund accounts for federal and state disaster and stimulus grants, including Jumpstart Iowa,
Hazard Mitigation Grant Project (HMGP) Buyout, and Supplemental Community Development
Block Grants (CDBG). Individual programs provide public assistance for business and
residential flood recovery efforts, the acquisition and removal of properties within the flood plain,
down payment assistance for owner-occupied affordable housing to replace the tax base lost
from the buyout. Infrastructure projects related to flood protection include levees, water well
head protection, and bridge and roadway elevation. The City of Iowa City’s role in the majority
of grant programs is to manage pass-through grants and distribute them to Iowa City
businesses and residents affected by the flood.
Assistance Summary:
Buyout: 93 residential properties were acquired in the Park View Terrace and Taft
Speedway neighborhoods with disaster recovery buyout grants. The HMGP Buyout has
been closed out, and the CDBG Buyout will be closed out in 2013. Approximately $22
million in grant funds have been expended for property acquisition, demolition and
relocation.
Residential Rehabilitation: 106 households received assistance from state Jumpstart
and federal Jumpstart grants. Approximately $3.3 million in residential rehabilitation
assistance was distributed.
Business Assistance: 79 businesses were assisted with either Jumpstart Business funds
or Business Rental Assistance Program funds. Approximately $2.3 in business
assistance has been distributed.
Single Family New Construction: 103 owner-occupied affordable housing units have
been constructed and sold. The City expects to assist 38 additional properties through
this program. Approximately $4.4 million has been expended for down payment
assistance and an additional $1.6 million will be expended by the end of FY14.
Infrastructure: CDBG Public Infrastructure funding, management, and monitoring is
being provided for the Wastewater Treatment Facility relocation, Rocky Shore Lift
Station project, construction of the East Side Levee and West Side Levee projects, and
flood proofing protection of the water well heads at the Water Treatment Facility site.
Two temporary Associate Planners that were added after the 2008 flood to manage these flood
recovery programs. These two positions are being eliminated in the fiscal year 2015 budget.
285
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 (3,363,474)$ (874,354)$ (1,283,445)$ (79,875)$ (105,214)$ 444,786$
Revenues:
Use Of Money And Property
Interest Revenues 214$ -$ -$ -$ -$ -$
Intergovernmental
Other State Grants 13,215,057 5,956,946 3,179,010 785,000 3,700,000 3,150,000
Sub-Total Revenues 13,215,271 5,956,946 3,179,010 785,000 3,700,000 3,150,000
Transfers In:
Other Financial Sources
Misc Transfers In 83,324 1,475 4,101 - - -
Sub-Total Transfers In 83,324 1,475 4,101 - - -
Total Revenues & Transfers In 13,298,595$ 5,958,421$ 3,183,111$ 785,000$ 3,700,000$ 3,150,000$
Expenditures:
Community Development Grants:
Hazard Mitigation Flood Buyout 447,720$ 661,283$ 5,513$ -$ -$ -$
Jumpstart Business Rental Assistance 55,142 167,080 20,857 60,000 - -
Non-Hazard Mitigation Grant Buyout 6,483,056 4,539,931 1,436,473 25,339 - -
Supplemental CDBG - Res. Proj. Delivery 7,360 5,020 951,984 600,000 3,000,000 3,000,000
Supplemental CDBG - Residential 3,803,577 994,198 6,554 125,000 150,000 150,000
Sub-Total Expenditures 10,796,855 6,367,512 2,421,381 810,339 3,150,000 3,150,000
Transfers Out:
Misc Transfers Out 12,620 - - - - -
Sub-Total Transfers Out 12,620 - - - - -
Total Expenditures & Transfers Out 10,809,475$ 6,367,512$ 2,421,381$ 810,339$ 3,150,000$ 3,150,000$
Fund Balance*, June 30 (874,354)$ (1,283,445)$ (521,715)$ (105,214)$ 444,786$ 444,786$
Change in Accounting Method - - 441,840 - - -
Adjusted Fund Balance*, June 30 (874,354) (1,283,445) (79,875) (105,214) 444,786 444,786
Restricted / Committed /Assigned - - - - - -
Unassigned Balance (874,354)$ (1,283,445)$ (79,875)$ (105,214)$ 444,786$ 444,786$
% of Expenditures -8%-20%-3%-13%14%14%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Other Shared Revenue (2300)
Fund Summary
City of Iowa City
286
City of Iowa City
Activity: Community Development (610200)Fund: Other Shared Revenue (2300)
Division: Community Development (610200)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Use Of Money And Property
Interest Revenues 214$ -$ -$ -$ -$ -$
Intergovernmental
Other State Grants 13,215,057 5,956,946 3,179,010 785,000 3,700,000 3,150,000
Other Financial Sources
Misc Transfers In 83,324 1,475 4,101 - - -
Total Revenues & Transfers In 13,298,595$ 5,958,421$ 3,183,111$ 785,000$ 3,700,000$ 3,150,000$
Expenditures:
Personnel 201,410$ 206,721$ 154,879$ 152,101$ -$ -$
Services 4,268,829 1,317,096 951,412 658,238 3,150,000 3,150,000
Supplies 606 76 - - - -
Capital Outlay 6,326,010 4,843,619 1,315,090 - - -
Total Expenditures 10,796,855$ 6,367,512$ 2,421,381$ 810,339$ 3,150,000$ 3,150,000$
Personnel Services - FTE 2012 2013 2014 2015
Associate Planner 1.60 1.60 1.62 0.00
Total Personnel 1.60 1.60 1.62 0.00
Activity Summary
287
ENERGY EFFICIENCY & CONSERVATION BLOCK GRANT FUND
The Energy Efficiency and Conservation Block Grant (EECBG) Program is a
federally-funded initiative intended to spur deployment of the cleanest, most
economical and reliable energy efficiency and conservation technologies across
the country by providing funds to state and local governments for the
development, promotion, implementation, and management of energy efficiency
and conservation projects and/or programs.
The City of Iowa City was awarded $692,300 in November, 2009, and the City
use the funding to retrofit eight municipal buildings, advertise free residential
energy audits, and employ one intern to track municipal utility usage.
The fund is now being used as an inter-fund energy efficiency reimbursement
program. The facilities and funds that received improvements through the grant
(Phase I) will be repaying the fund annually based on the expected savings from
the improvements. The first year of repayment is fiscal year 2014. Another
round of improvements (Phase II) is budgeted for fiscal year 2015. A schedule of
the cost of improvements (net of rebates), the annual savings, and payback
period is presented is as follows:
Facility/Project Net Cost
Annual
Savings
Predicted
Estimated
Payback
Period
Phase I:
Wastewater blower $253,266 $20,000 12.66
Wastewater lighting $60,511 $2,060 29.37
Water Detailed Studies $44,960 $10,000 4.50
Water Plant Lighting $168,941 $9,596 17.61
Mercer/Scanlon $91,789 $5,130 17.89
Rec Center $66,934 $3,492 19.17
Phase I Totals $686,401 $50,278 Phase II: City Hall lighting/controls $8,143 $13,732 0.59
Library lighting/controls $32,693 $8,288 3.94
Senior Center
lighting/controls $31,427 $13,298 2.36
Transit lighting/motors $11,346 $3,366 3.37
Phase II Totals $83,609 $38,684
288
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 261,598$ (37,281)$ (33,138)$ (23,394)$ 26,884$ (6,447)$
Revenues:
Use Of Money And Property
Interest Revenues (756)$ -$ -$ -$ -$ -$
Intergovernmental
Federal Intergovernmental Revenue (29,944) 406,169 36,075 - - -
Miscellaneous
Other Misc Revenue - 24,617 64,176 50,278 137,805 88,962
Total Revenues (30,700)$ 430,786$ 100,251$ 50,278$ 137,805$ 88,962$
Expenditures:
Energy Eff Revolving Loan Fund 186$ -$ -$ -$ 171,136$ -$
Environmental Coordinator 24,827 17,913 22,634 - - -
Municipal Energy Conservation 227,803 408,580 67,873 - - -
Public Aware Midam Audit Prog 15,363 150 - - - -
Total Expenditures 268,179$ 426,643$ 90,507$ -$ 171,136$ -$
Fund Balance*, June 30 (37,281)$ (33,138)$ (23,394)$ 26,884$ (6,447)$ 82,515$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance (37,281)$ (33,138)$ (23,394)$ 26,884$ (6,447)$ 82,515$
% of Expenditures -14%-8%-26%-4%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Energy Efficiency & Conservation Block Grant (2310)
Fund Summary
City of Iowa City
289
City of Iowa City
Activity: Energy Efficiency & Conserv. Block Grant (710450)Fund: Energy Eff & Cons Block Grant (2310)
Division: Public Works Administration Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues (756)$ -$ -$ -$ -$ -$
Intergovernmental
Fed Intergovnt Rev (29,944) 406,169 36,075 - - -
Miscellaneous
Other Misc Revenue - 24,617 64,176 50,278 137,805 88,962
Total Revenues (30,700)$ 430,786$ 100,251$ 50,278$ 137,805$ 88,962$
Expenditures:
Personnel 18,577$ 26,758$ 20,463$ -$ -$ -$
Services 137,010 26,711 6,010 - - -
Supplies 2,800 61,488 112 - - -
Capital Outlay 109,792 311,686 63,922 - 171,136 -
Total Expenditures 268,179$ 426,643$ 90,507$ -$ 171,136$ -$
Activity Summary
290
UNIVERCITY NEIGHBORHOOD PARTNERSHIPS FUND
The UniverCity Neighborhood Partnership program is a collaboration between the City
and the University of Iowa. The program purchases rental homes in designated
neighborhoods, restores them to single-family homes, and then sells them to income-
qualifying families.
The property renovations are to be between $40,000 and $50,000, and the University
provides down payment assistance to University employees. Local lenders provide low-
interest loans for the purchase of properties. Homebuyers who are selected to purchase
one of the homes will pay the original acquisition price plus loan and carrying costs,
which may include interest for the time that the property is held in City ownership,
recording fee for construction loan mortgage, mowing and snow removal, utilities, real
estate taxes, and insurance. The cost of renovations will NOT be passed on to the
homebuyers so long as the homebuyers retain ownership of the property as their
primary residence for seven years. In addition, all homes must be maintained as owner-
occupied housing and affordable housing for twenty years.
The program began in fiscal year 2010 when the City initially received $1.25 million
through the State of Iowa I-JOBS program. The first ‘round’ of the UniverCity program
(using I-JOBS funds) renovated 26 homes. The program was moved to the General
Fund in fiscal year 2013 which included funds for four homes. The program was
expanded in fiscal year 2014 with funds for 12 homes (including 2 funded through the
Housing Authority) and was continued at that level again in fiscal year 2015. The 2015
budget information for this program can be found in the Community and Economic
Development section of the General Fund.
291
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 48,948$ (138,789)$ (342,856)$ (2,645)$ (2,645)$ (2,645)$
Revenues:
Intergovernmental
Other State Grants 296,774$ 875,856$ -$ -$ -$ -$
Miscellaneous
Contrib & Donations 57,500 6,076 (41,750) - - -
Other Misc Revenue 20,985 5,535 844 - - -
Other Financial Sources
Loans 1,795,500 1,395,405 270,538 - - -
Sale Of Assets 682,170 2,255,519 1,054,403 - - -
Sub-Total Revenues 2,852,929 4,538,391 1,284,035 - - -
Transfers In:
Misc Transfers In 94,486 77,387 8,657 - - -
Sub-Total Transfers In 94,486 77,387 8,657 - - -
Total Revenues & Transfers In 2,947,415$ 4,615,778$ 1,292,692$ -$ -$ -$
Expenditures:
Univercity Neighborhood Partnership 3,135,152$ 4,819,845$ 950,383$ -$ -$ -$
Total Expenditures 3,135,152$ 4,819,845$ 950,383$ -$ -$ -$
Fund Balance*, June 30 (138,789)$ (342,856)$ (547)$ (2,645)$ (2,645)$ (2,645)$
Change in Accounting Method - - (2,098) - - -
Adjusted Fund Balance*, June 30 (138,789) (342,856) (2,645) (2,645) (2,645) (2,645)
Restricted / Committed /Assigned - - - - - -
Unassigned Balance (138,789)$ (342,856)$ (2,645)$ (2,645)$ (2,645)$ (2,645)$
% of Expenditures -4%-7%0%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
UniverCity Neighborhood Partnership (2315)
Fund Summary
City of Iowa City
292
City of Iowa City
Activity: Community Development (610200)Fund: UniverCity Neighborhood Partnership (2315)
Division: Community Development (610200)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Intergovernmental
Other State Grants 296,774$ 875,856$ -$ -$ -$ -$
Miscellaneous
Contrib & Donations 57,500 6,076 (41,750) - - -
Other Misc Revenue 20,985 5,535 844 - - -
Other Financial Sources
Loans 1,795,500 1,395,405 270,538 - - -
Sale Of Assets 682,170 2,255,519 1,054,403 - - -
Misc Transfers In 94,486 77,387 8,657 - - -
Trans-Govt Activities - - - - - -
Total Revenues & Transfers In 2,947,415$ 4,615,778$ 1,292,692$ -$ -$ -$
Expenditures:
Personnel 72,325$ 74,974$ 8,854$ -$ -$ -$
Services 99,371 152,758 35,967 - - -
Supplies 1,237 4,796 24 - - -
Capital Outlay 2,284,719 2,211,412 - - - -
Other Financial Uses 677,500 2,375,905 905,538 - - -
Total Expenditures 3,135,152$ 4,819,845$ 950,383$ -$ -$ -$
Personnel Services - FTE 2012 2013 2014 2015
Housing Rehab Specialist 0.20 0.20 0.00 0.00
Activity Summary
293
METROPOLITAN PLANNING ORGANIZATION (MPO)
OF JOHNSON COUNTY
The Metropolitan Planning Organization (MPO) of Johnson County Fund is a special
revenue fund that accounts for the operations of the MPO.
Funding for the MPO is derived from multiple sources including the City’s General Fund
and the Road Use Tax Fund. Contributions are also received from the MPO’s other
government members in Johnson County and from State of Iowa grants. Estimated
revenues and transfers-in in fiscal year 2014 are 4.9% higher than the actual fiscal year
2013 due to increased member contributions and state grant funds. Budgeted revenues
and transfers-in for fiscal year 2015 is expected to increase only very slightly over fiscal
year 2014.
Fund balance in the MPO fund is trending slightly downward from fiscal year 2012
through fiscal year 2015 dropping from $140,937 to $106,164. The fund balance as a
percentage of expenditures ranges from 21% in fiscal year 2012 to 15% in fiscal year
2015, however, is still higher than the 2011 fund balance coverage of 11% of
expenditures.
An adjustment to fund balance is presented in fiscal year 2013 for the City’s change from
cash basis accounting to modified accrual basis of accounting. The downward
adjustment of $11,561 primarily represents wages and accounts payable at year-end.
294
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 69,551$ 73,576$ 140,937$ 130,144$ 125,585$ 106,164$
Revenues:
Intergovernmental
Local 28E Agreements 127,107$ 140,761$ 121,772$ 146,477$ 137,045$ 141,760$
Other State Grants 175,445 177,449 175,000 185,000 185,000 185,000
Miscellaneous
Other Misc Revenue 6,523 1,616 20,627 1,500 1,500 1,500
Sub-Total Revenues 309,075 319,826 317,399 332,977 323,545 328,260
Transfers In:
Transfer-In from General Fund and RUT 367,523 408,688 327,286 343,297 353,596 360,668
Sub-Total Transfers In 367,523 408,688 327,286 343,297 353,596 360,668
Total Revenues & Transfers In 676,598$ 728,514$ 644,685$ 676,274$ 677,141$ 688,928$
Expenditures:
Metro Planning Org of Johnson County 672,573$ 661,153$ 643,917$ 680,833$ 696,562$ 716,160$
Total Expenditures 672,573$ 661,153$ 643,917$ 680,833$ 696,562$ 716,160$
Fund Balance*, June 30 73,576$ 140,937$ 141,705$ 125,585$ 106,164$ 78,932$
Change in Accounting Method - - (11,561) - - -
Adjusted Fund Balance*, June 30 73,576 140,937 130,144 125,585 106,164 78,932
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 73,576$ 140,937$ 130,144$ 125,585$ 106,164$ 78,932$
% of Expenditures 11%21%20%18%15%11%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Metro Planning Organization of Johnson County (2350)
Fund Summary
City of Iowa City
295
METROPOLITAN PLANNING ORGANIZATION (MPO)
OF JOHNSON COUNTY OPERATIONS
It is the mission of the Metropolitan Planning Organization (MPO) of Johnson County to fulfill
state and federal requirements necessary and beneficial to receive state and federal
transportation capital and operating funds; to conduct transportation and traffic studies related to
public and private development projects; to provide traffic data collection and analysis services,
prepare and administer transportation-related grants; and serve as a body for regional policy
and project-related discussions.
Metropolitan Planning Organization (MPO) designations are made by the Governor of the State
of Iowa. The MPO of Johnson County services the Iowa City Urbanized Area, which includes
Iowa City, Coralville, North Liberty, Tiffin, University Heights, and the University of Iowa. The
MPO coordinates planning efforts for all of Johnson County in: transportation planning, data
collection and analysis, and assistance to small communities. Member agencies outside of the
Iowa City Urbanized Area include Johnson County, Lone Tree, Oxford, Shueyville, Solon, and
Swisher.
The Transportation Planning Division fulfills federal requirements involving the transportation
planning process in order to maintain eligibility for grant programs through the Federal Transit
Administration (FTA) and Federal Highway Administration (FHA). The "3-C" transportation
planning process consists of a comprehensive, coordinated and continuing planning effort for all
modes of transportation. Projects include short- and long-range transportation development
plans, corridor studies, intersection analyses, survey reports, and review of development
projects. The Transportation Planning Division also prepares state and federal grant
applications and fulfills the associated administration and regulation compliance.
In past years, the MPO has also facilitated discussion on regional issues including a fire
protection mutual aid agreement, joint animal control facilities, and a Joint Emergency
Communications Center.
Although funding is received from all MPO members, the MPO is organized under the City of
Iowa City. Through a 28(E) agreement, staff provides assistance to the other members of
MPOJC. This provides for cost-effective sharing of clerical, accounting, office space and vehicle
pool expenditures.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 6.60 5.60 5.60
296
Financial Highlights:
There are no major budget changes or highlights in FY2015 for the MPOJC.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, Strategic
Economic Development Activities, A Solid Financial
Foundation, & Enhanced Communication and Marketing
Department Goal: Provide transportation (traffic, transit, bicycle and
pedestrian) planning services including data collection,
analysis, grant application and administration,
development review, long range planning, traffic studies,
traffic modeling, coordination with other local governments
and the University of Iowa and other services.
Department Objective: Provide these necessary services that are beneficial for the
area to continue to receive federal transportation funding,
including transit capital and operations funds, streets and
trails infrastructure funds and discretionary grant funds, to
help improve residents’ lives in the community.
Performance Measures:
Grant Awards Received for Iowa City: Grant awards are pursued to help fund and
achieve Iowa City’s Capital Improvements Program priorities.
*Includes all planning & legal documents, grant preparation & administration, & IDOT/FTA reporting
FY 2011 FY 2012 FY 2013
$1,200,000 RECAT grant for
Trueblood Park
$200,000 REAP grant for
Iowa River Trail
$1,900,000 RISE Grant for
Moss Ridge Road
$200,000 REAP grant for
Trueblood Park
$60,000 for Urban
Waters Grant
$200,000 Traffic Safety Grant
for Burlington St/Clinton St
$1,218,202 Federal Transit
Grant for Iowa City Transit*
$441,000 State Trails Grant –
Dubuque Street Ped. Bridge
$500,000 Traffic Safety Grant
for Burlington St Median
$50,000 DNR Low
Head Dam grant
$6,000,000 MPO/STP funds
for Gateway Project
(multiple years)
$152,000 Iowa Great
Places Grant
$1,211,970 Federal Transit
Grant for Iowa City Transit*
$2,400,000 MPO/STP funds
for First Ave Grade Separation
$1,262,652 Federal Transit
Grant for Iowa City Transit*
297
Work Orders for signage and traffic control: The majority of work orders are for signage
and changes to traffic control in response to citizen and neighborhood requests, and are
based on an evaluation and/or data collection to ensure consistency with traffic sign
rules and regulations. Work orders are typically consistent with neighborhood
stabilization efforts.
Traffic Counts: The MPO/Transportation Planning Division conducts a traffic count
program to evaluate and inform design decisions; re-time traffic signals; assist with the
evaluation of development proposals; address neighborhood concerns; update data into
the traffic model; and to provide information to realtors and developers seeking to invest
in Iowa City.
Formal Studies: Formal studies include reports and evaluations for which significant
documentation is required due to policy and/or funding decisions being made based on
the information. Formal studies include significant staff time due to data collection,
analysis, report preparation, and (depending on the study) public involvement. Formal
studies differ from ‘work orders’ in that a formal report is published.
FY 2011 FY 2012 FY 2013
49 53 53
FY 2011 FY 2012 FY 2013
Traffic volume,
intersection &
speed counts
24 22 17
Peak-hour intersection
counts 88 71 90
In Iowa City FY 2011 FY 2012 FY 2013
Neighborhood Study 2 1 0
Corridor Study 4 2 4
Bike and Ped. Study 2 2 2
All-Way Stop Study 2 1 7
Signal Warrant Study 1 3 4
Traffic Calming Study 1 4 1
Speed Study 2 1 1
Trip Generation Study 1 0 0
298
City of Iowa City
Activity: Metro Planning Org of Jo Co (610810)Fund: Metro Planning Org Of Johnson Cnty (2350)
Division: Metro Planning Org of Jo Co (610810)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Intergovernmental
Local 28E Agreements 127,107$ 140,761$ 121,772$ 146,477$ 137,045$ 141,760$
Other State Grants 175,445 177,449 175,000 185,000 185,000 185,000
Miscellaneous
Other Misc Revenue 6,523 1,616 20,627 1,500 1,500 1,500
Other Financial Sources
Transfer-In from General Fund and RUT 367,523 408,688 327,286 343,297 353,596 360,668
Total Revenues & Transfers In 676,598$ 728,514$ 644,685$ 676,274$ 677,141$ 688,928$
Expenditures:
Personnel 569,055$ 554,654$ 533,160$ 552,272$ 566,707$ 583,708$
Services 91,364 95,824 98,997 112,796 112,379 114,627
Supplies 4,816 10,675 11,760 15,765 17,476 17,826
Capital Outlay 7,338 - - - - -
Total Expenditures 672,573$ 661,153$ 643,917$ 680,833$ 696,562$ 716,160$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 0.20 0.20 0.20 0.20
Associate Planner 4.00 4.00 4.00 4.00
Engineering Technician 0.40 0.40 0.40 0.40
Human Services Coordinator 1.00 0.00 0.00 0.00
JCCOG Director 1.00 0.00 0.00 0.00
MPO Director 0.00 1.00 1.00 1.00
Total Personnel 6.60 5.60 5.60 5.60
Activity Summary
299
EMPLOYEE BENEFITS FUND
This fund accounts for annual employee benefit costs for the General Fund and a share
of Road Use Tax employees. Costs include health, dental, life and disability insurance;
employer-share FICA and IPERS retirement contributions; Chapter 411 Police and Fire
retirement contributions, accidental disability and on-the-job injury medical claims; and
workers compensation insurance.
Legal authority for the fund is established by two sections code. Iowa State Code
chapter 386.6.1 provides authority for municipalities to establish a fund for the purpose
of “accounting for pension and related employee benefit funds as provided by the City
Finance Committee”, while also providing the authority to levy a tax in the amount
necessary to meet these obligations. Chapter 545.4 of the Administrative Code of Iowa
provides the City Finance Committee’s definition of eligible benefits and how they are
must be accounted for.
During the 2009 legislative session, a bill was passed amending section 411.l6(5)(c)(2)
of the Iowa State Code. This amendment added a presumption for police and fire
personnel, that any infectious disease and/or cancer is presumed to have been
contracted during the performance of the duties, placing fiduciary responsibility for all
related medical claims upon the employer. As with other accidental disability and on-
the-job medical claims, cash reserves will be utilized to prevent a spike in the tax levy in
any given year from such claims. For this reason, cash balance is recommended to be
twenty-five percent (25%) of total fund expenditures and transfers out. The fund’s cash
balances versus expenditures including transfers out since fiscal year 2011 are as
follows:
FY2011 FY2012 FY2013 FY2014 FY2015
Actual Actual Actual Revised Budget
Expenditures plus
transfers out 9,444,976$ 10,854,997$ 9,747,519$ 9,759,427$ 9,533,959$
Fund Balance * 2,477,999$ 1,773,124$ 1,791,164$ 1,806,806$ 1,987,717$
Percentage 26.24% 16.33% 18.38% 18.51% 20.85%
* FY2011 and FY2012 ending fund balance is cash balance.
The City converted its budget basis in fiscal year 2014 to modified accrual from cash
basis. An adjustment to the fiscal year 2013 ending fund balance was made which
increased the Employee Benefits fund balance by $75,745. This increase primarily
reflects taxes receivable at year-end.
The Employee Benefits property tax levy for fiscal year 2014 was $3.16331 per $1,000
of valuation. For fiscal year 2015, this levy is being reduced to $2.96331 per $1,000 of
valuation.
300
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 1,932,050$ 2,477,999$ 1,773,124$ 1,791,164$ 1,806,806$ 1,987,717$
Revenues:
Property Taxes 9,623,376$ 9,767,404$ 9,262,912$ 9,406,082$ 9,088,654$ 8,907,317$
Delinquent Property Taxes 1,551 242 633 - - -
Other City Taxes 179,392 183,360 163,781 161,976 153,182 162,270
Intergovernmental
Property Tax Credits - - - - 181,337 362,674
State 28E Agreements 153,742 197,366 256,655 205,261 289,994 298,700
Miscellaneous
Other Misc Revenue 32,864 1,750 5,833 1,750 1,703 1,750
Total Revenues 9,990,925$ 10,150,122$ 9,689,814$ 9,775,069$ 9,714,870$ 9,732,711$
Expenditures:
General Government Employee Benefits 426,228$ 358,038$ 353,125$ 331,627$ 343,127$ 353,421$
Public Safety Employee Benefits 183,978 494,968 263,477 254,068 252,590 260,168
Sub-Total Expenditures 610,206 853,006 616,602 585,695 595,717 613,589
Transfers Out:
Empl Benefits Levy to Gen Fund & RUT 8,834,770 10,001,991 9,130,917 9,173,732 8,938,242 9,117,007
Sub-Total Transfers Out 8,834,770 10,001,991 9,130,917 9,173,732 8,938,242 9,117,007
Total Expenditures & Transfers Out 9,444,976$ 10,854,997$ 9,747,519$ 9,759,427$ 9,533,959$ 9,730,595$
Fund Balance*, June 30 2,477,999$ 1,773,124$ 1,715,419$ 1,806,806$ 1,987,717$ 1,989,833$
Change in Accounting Method - - 75,745 - - -
Adjusted Fund Balance*, June 30 2,477,999 1,773,124 1,791,164 1,806,806 1,987,717 1,989,833
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 2,477,999$ 1,773,124$ 1,791,164$ 1,806,806$ 1,987,717$ 1,989,833$
% of Expenditures 26%16%18%19%21%20%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Employee Benefits (2400)
Fund Summary
City of Iowa City
301
City of Iowa City
Activity: General Government Employee Benefits (310640)Fund: Employee Benefits (2400)
Division: Finance Administration Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Property Taxes 9,623,376$ 9,767,404$ 9,262,912$ 9,406,082$ 9,088,654$ 8,907,317$
Delinquent Property Taxes 1,551 242 633 - - -
Other City Taxes 179,392 183,360 163,781 161,976 162,569 162,270
Intergovernmental
Property Tax Credits - - - - 181,337 362,674
Total Revenues 9,804,319$ 9,951,006$ 9,427,326$ 9,568,058$ 9,432,560$ 9,432,261$
Expenditures:
Personnel 50,566$ 64,526$ 50,905$ 51,771$ 51,115$ 52,648$
Services 375,662 293,512 302,220 279,856 292,012 300,772
Total Expenditures 426,228$ 358,038$ 353,125$ 331,627$ 343,127$ 353,421$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 0.50 0.50 0.50 0.50
Finance Director 0.05 0.05 0.05 0.05
Total Personnel 0.55 0.55 0.55 0.55
Activity: Public Safety Employee Benefits (310650 - 310660)Fund: Employee Benefits (2400)
Division: Finance Administration Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Intergovernmental
State 28E Agreements 153,742$ 197,366$ 256,655$ 205,261$ 289,994$ 298,700$
Miscellaneous
Other Misc Revenue 32,864 1,750 5,833 1,750 1,703 1,750
Total Revenues 186,606$ 199,116$ 262,488$ 207,011$ 291,697$ 300,450$
Expenditures:
Services 183,978$ 494,968$ 263,477$ 254,068$ 252,590$ 260,168$
Total Expenditures 183,978$ 494,968$ 263,477$ 254,068$ 252,590$ 260,168$
Activity Summary
Activity Summary
302
PENINSULA APARTMENTS FUND
In 2003, City Council voted to support the development of affordable housing by
committing to the construction of 17 housing units in conjunction with The Housing
Fellowship. The City, under the management of the Iowa City Housing Authority, a
division of the Department of Housing and Inspection Services (HIS), owns and operates
seven (7) of the rental units. The remaining ten (10) units are owned and operated by
The Housing Fellowship. This fund accounts for the operation of the seven units owned
by the Housing Authority.
Funding for the project included an Economic Development Grant, CDBG funds, and
HOME funds. In addition, general obligation bonds were issued to finance a $410,000
loan to The Housing Fellowship and a $256,000 internal loan to the Housing Authority.
The internal loan payments are accounted for in this fund. Both of these loans are
payable to the City’s Debt Service Fund. The outstanding balance owed to the Debt
Service fund from the Peninsula Apartments fund at June 30, 2014 will be $163,894.
Also as part of the financing structure, The Housing Fellowship issued an interest-only
loan to the Housing Authority for $210,784 for the Peninsula Apartments. The
repayment of the full principal balance will be due in a balloon payment in fiscal year
2025. These interest-only payments are accounted for in this fund.
Revenue: Rental income is projected at $60,559 in FY2015, an increase of 2.8% from
the estimated FY2014 total.
Fund Balance: The FY2015 ending fund balance is projected at $84,513. Cash
balance will be allowed to increase until reaching $210,784. This is the amount of a
lump sum payment which is due in FY2025 as part of the original financing for this
project.
303
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 44,393$ 57,683$ 71,515$ 71,949$ 80,179$ 84,513$
Revenues:
Use Of Money And Property
Rents 59,728$ 58,883$ 60,559$ 58,883$ 60,559$ 60,560$
Miscellaneous
Other Misc Revenue - 80 - - - -
Total Revenues 59,728$ 58,963$ 60,559$ 58,883$ 60,559$ 60,560$
Expenditures:
Housing Authority Property Management 46,438$ 45,131$ 55,036$ 50,653$ 56,225$ 57,349$
Total Expenditures 46,438$ 45,131$ 55,036$ 50,653$ 56,225$ 57,349$
Fund Balance*, June 30 57,683$ 71,515$ 77,038$ 80,179$ 84,513$ 87,724$
Change in Accounting Method - - (5,089) - - -
Adjusted Fund Balance*, June 30 57,683 71,515 71,949 80,179 84,513 87,724
Restricted / Committed /Assigned 4,294 4,474 - - - -
Unassigned Balance 53,389$ 67,041$ 71,949$ 80,179$ 84,513$ 87,724$
% of Expenditures 115%149%131%158%150%153%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Peninsula Apartments (2510)
Fund Summary
City of Iowa City
304
City of Iowa City
Activity: Housing Authority Administration (490100)Fund: Peninsula Apartments (2510)
Division: Housing Authority Administration (490100)Department: Housing Authority
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Rents 59,728$ 58,883$ 60,559$ 58,883$ 60,559$ 60,560$
Miscellaneous
Other Misc Revenue - 80 - - - -
Total Revenues 59,728$ 58,963$ 60,559$ 58,883$ 60,559$ 60,560$
Expenditures:
Services 35,762$ 32,697$ 43,571$ 32,696$ 43,913$ 44,791$
Supplies - 28 - 29 - -
Capital Outlay - 1,343 - - - -
Other Financial Uses 10,676 11,063 11,465 17,928 12,312 12,558
Total Expenditures 46,438$ 45,131$ 55,036$ 50,653$ 56,225$ 57,349$
Activity Summary
305
TAX INCREMENT FINANCING FUNDS
Tax Increment Financing (TIF) Districts have been established in various locations in
Iowa City to encourage economic development. TIF revenues are used to repay debt
incurred for specific projects and to pay property tax rebates on increased valuation per
development-specific agreements within the districts. As TIF agreements expire and/or
their legal requirements are satisfied, tax revenue generated by the incremental
valuation (increase in property values for the district since it was established) is
distributed to all taxing authorities. The objective of Iowa City’s TIF capacity is to provide
gap financing for development projects which meet the adopted goals and criteria of the
respective TIF district.
The City has established twelve TIF districts. The table below presents debt that has
been certified against the City’s TIF districts and their respective collections to repay
those debts. Not presented in the budget are the Industrial Park Road and the Camp
Cardinal urban renewal areas; these areas have no activity to present.
Urban Renewal Area
Total Certified
TIF Debt
TIF Receipts
FY13 & Prior
Estimated
TIF Receipts
FY14
Estimated
TIF Receipts
FY15
Estimated
TIF Debt
6/30/2015
2601 - Highway 6 700,221$ 700,221$ -$ -$ -$
2603 - City-University I 11,578,228 7,721,963 302,939 511,289 3,042,037
2604 - Sycamore & 1st Ave 3,473,840 2,462,698 - 79,302 931,840
2606 - Northgate Corp Park - - - - -
2607 - Scott 6 Industrial 1,884,941 206,667 - - 1,678,274
2608 - Heinz Road 1,547,014 1,411,653 141,539 - (6,178)
2611 - Lower Muscatine Rd - - - - -
2613 - Moss Green Village - - - - -
2614 - Towncrest Area 2,341,833 - 9,459 40,892 2,291,482
2615 - Riverside Drive 21,141 - - 21,141 -
Total 21,547,218$ 12,503,202$ 453,937$ 652,624$ 7,937,455$
306
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 142,843$ 657,482$ (75,855)$ 2,129$ (227,671)$ (383,196)$
Revenues:
TIF Revenues 846,062$ 838,766$ 376,192$ 453,937$ 652,624$ 1,031,912$
Use Of Money And Property
Interest Revenues 1,315 720 287 - - -
Other Financing Sources
Sale of Assets - - 31,795 - - -
Sub-Total Revenues 847,377 839,486 408,274 453,937 652,624 1,031,912
Transfers In:
Transfers In - - 36,150 - - -
Sub-Total Transfers In - - 36,150 - - -
Total Revenues & Transfers In 847,377$ 839,486$ 444,424$ 453,937$ 652,624$ 1,031,912$
Expenditures By Urban Renewal Area:
Highway 6 TIF 130,853$ 129,725$ -$ 124,748$ -$ -$
Riverside Dr URA - 108 - - - -
City-University I 8,246 267,073 6,050 - - -
Sycamore & 1st Ave 34,654 34,355 - - - -
Northgate Corp Park 27,499 - - - - -
Scott 6 Industrial 2,486 3,104 1,048 - - -
Heinz Road 161,035 126,834 - 141,539 155,525 -
Lower Muscatine Road - - - - - -
Moss Ridge Campus 9,175 8,134 - - - -
Towncrest TIF 64 - - - - -
Sub-Total Expenditures 374,012 569,333 7,098 266,287 155,525 -
Transfers Out:
TIF Capital Transfers Out (41,274) 1,003,490 94,612 417,450 652,624 1,031,912
Sub-Total Transfers Out (41,274) 1,003,490 94,612 417,450 652,624 1,031,912
Total Expenditures & Transfers Out 332,738$ 1,572,823$ 101,710$ 683,737$ 808,149$ 1,031,912$
Fund Balance*, June 30 657,482$ (75,855)$ 266,859$ (227,671)$ (383,196)$ (383,196)$
Change in Accounting Method - - (264,730) - - -
Adjusted Fund Balance*, June 30 657,482 (75,855) 2,129 (227,671) (383,196) (383,196)
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 657,482$ (75,855)$ 2,129$ (227,671)$ (383,196)$ (383,196)$
% of Expenditures 198%-5%2%-33%-47%-37%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Tax Increment Financing (2601 - 2615)
Fund Summary
307
City of Iowa City
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 18,156$ 18,317$ 18,442$ 1,604$ (123,144)$ (123,144)$
Revenues:
TIF Revenues 130,853$ 129,725$ 106,165$ -$ -$ -$
Use Of Money And Property
Interest Revenues 161 125 141 - - -
Total Revenues 131,014$ 129,850$ 106,306$ -$ -$ -$
Expenditures:
TIF Administration 130,853$ 129,725$ -$ 124,748$ -$ -$
Total Expenditures 130,853$ 129,725$ -$ 124,748$ -$ -$
Fund Balance*, June 30 18,317$ 18,442$ 124,748$ (123,144)$ (123,144)$ (123,144)$
Change in Accounting Method - - (123,144) - - -
Adjusted Fund Balance*, June 30 18,317 18,442 1,604 (123,144) (123,144) (123,144)
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 18,317$ 18,442$ 1,604$ (123,144)$ (123,144)$ (123,144)$
% of Expenditures 14%14%-99%
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 2,515$ 86,963$ (180,237)$ (26,214)$ (26,214)$ (26,214)$
Revenues:
TIF Revenues -$ -$ 128,072$ 302,939$ 511,289$ 344,336$
Use Of Money And Property
Interest Revenues 35 (127) (284) - - -
Other Financing Sources
Sale of Fixed Assets - - 31,795 - - -
Total Revenues 35$ (127)$ 159,583$ 302,939$ 511,289$ 344,336$
Expenditures:
TIF Administration 8,246$ 267,073$ 6,050$ -$ -$ -$
Transfers Out:
TIF Capital Transfers Out (92,659) - - 302,939 511,289 344,336
Total Expenditures & Transfers Out (84,413)$ 267,073$ 6,050$ 302,939$ 511,289$ 344,336$
Fund Balance*, June 30 86,963$ (180,237)$ (26,704)$ (26,214)$ (26,214)$ (26,214)$
Change in Accounting Method - - 490 - - -
Adjusted Fund Balance*, June 30 86,963 (180,237) (26,214) (26,214) (26,214) (26,214)
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 86,963$ (180,237)$ (26,214)$ (26,214)$ (26,214)$ (26,214)$
% of Expenditures -103%-67%-433%-9%-5%-8%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Highway 6 URA (2601)
Fund Summary
City-University Project I URA (2603)
Fund Summary
308
City of Iowa City
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 47,461$ 549,470$ 94,382$ -$ -$ -$
Revenues:
TIF Revenues 587,272$ 582,207$ 22$ -$ 79,302$ 85,110$
Use Of Money And Property
Interest Revenues 776 550 208 - - -
Total Revenues 588,048$ 582,757$ 230$ -$ 79,302$ 85,110$
Expenditures:
TIF Administration 34,654$ 34,355$ -$ -$ -$ -$
Transfers Out:
TIF Capital Transfers Out 51,385 1,003,490 94,612 - 79,302 85,110
Total Expenditures & Transfers Out 86,039$ 1,037,845$ 94,612$ -$ 79,302$ 85,110$
Fund Balance*, June 30 549,470$ 94,382$ -$ -$ -$ -$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 549,470$ 94,382$ -$ -$ -$ -$
% of Expenditures 639%9%0%0%0%
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 35,876$ 8,455$ 8,473$ 8,496$ 8,496$ 8,496$
Revenues:
Use Of Money And Property
Interest Revenues 78$ 18$ 23$ -$ -$ -$
Total Revenues 78$ 18$ 23$ -$ -$ -$
Expenditures:
TIF Administration 27,499$ -$ -$ -$ -$ -$
Total Expenditures 27,499$ -$ -$ -$ -$ -$
Fund Balance*, June 30 8,455$ 8,473$ 8,496$ 8,496$ 8,496$ 8,496$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 8,455$ 8,473$ 8,496$ 8,496$ 8,496$ 8,496$
% of Expenditures 31%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Fund Summary
Northgate Corporate Park URA (2606)
Fund Summary
Sycamore & 1st Avenue URA (2604)
309
City of Iowa City
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 11,660$ 9,201$ 6,111$ 5,079$ 5,079$ 5,079$
Revenues:
Use Of Money And Property
Interest Revenues 27$ 14$ 16$ -$ -$ -$
Total Revenues 27$ 14$ 16$ -$ -$ -$
Expenditures:
TIF Administration 2,486$ 3,104$ 1,048$ -$ -$ -$
Total Expenditures 2,486$ 3,104$ 1,048$ -$ -$ -$
Fund Balance*, June 30 9,201$ 6,111$ 5,079$ 5,079$ 5,079$ 5,079$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 9,201$ 6,111$ 5,079$ 5,079$ 5,079$ 5,079$
% of Expenditures 370%197%485%
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 46,129$ 13,269$ 13,409$ 13,591$ 13,591$ (141,934)$
Revenues:
TIF Revenues 127,937$ 126,834$ 141,933$ 141,539$ -$ -$
Use Of Money And Property
Interest Revenues 238 140 183 - - -
Total Revenues 128,175$ 126,974$ 142,116$ 141,539$ -$ -$
Expenditures:
TIF Administration 161,035$ 126,834$ -$ 141,539$ 155,525$ -$
Total Expenditures 161,035$ 126,834$ -$ 141,539$ 155,525$ -$
Fund Balance*, June 30 13,269$ 13,409$ 155,525$ 13,591$ (141,934)$ (141,934)$
Change in Accounting Method - - (141,934) - - -
Adjusted Fund Balance*, June 30 13,269 13,409 13,591 13,591 (141,934) (141,934)
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 13,269$ 13,409$ 13,591$ 13,591$ (141,934)$ (141,934)$
% of Expenditures 8%11%10%-91%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Heinz Road URA (2608)
Fund Summary
Scott 6 Industrial Park URA (2607)
Fund Summary
310
City of Iowa City
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 (113)$ (113)$ (113)$ (113)$ (113)$ (113)$
Revenues -$ -$ -$ -$ -$ -$
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures -$ -$ -$ -$ -$ -$
Total Expenditures -$ -$ -$ -$ -$ -$
Fund Balance*, June 30 (113)$ (113)$ (113)$ (113)$ (113)$ (113)$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance (113)$ (113)$ (113)$ (113)$ (113)$ (113)$
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 (18,841)$ (28,016)$ (36,150)$ (142)$ (142)$ (142)$
Revenues
TIF Revenues -$ -$ -$ -$ -$ 162,630$
Transfers In:
Transfers In - - 36,150 - - -
Total Revenues & Transfers In -$ -$ 36,150$ -$ -$ -$
Expenditures:
TIF Administration 9,175$ 8,134$ -$ -$ -$ -$
Transfers Out:
TIF Capital Transfers Out - - - - - 162,630
Total Expenditures & Transfers Out 9,175$ 8,134$ -$ -$ -$ 162,630$
Fund Balance*, June 30 (28,016)$ (36,150)$ -$ (142)$ (142)$ (162,772)$
Change in Accounting Method - - (142) - - -
Adjusted Fund Balance*, June 30 (28,016) (36,150) (142) (142) (142) (162,772)
Restricted / Committed /Assigned - - - - - -
Unassigned Balance (28,016)$ (36,150)$ (142)$ (142)$ (142)$ (162,772)$
% of Expenditures -305%-444%-100%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Lower Muscatine Rd URA (2611)
Fund Summary
Moss Green Urban Village URA (2613)
Fund Summary
311
City of Iowa City
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 -$ (64)$ (64)$ (64)$ (83,975)$ (83,975)$
Revenues:
TIF Revenues -$ -$ -$ 9,459$ 40,892$ 74,836$
Total Revenues -$ -$ -$ 9,459$ 40,892$ 74,836$
Expenditures:
Economic Development 64$ -$ -$ -$ -$ -$
Transfers Out:
TIF Capital Transfers Out - - - 93,370 40,892 74,836
Total Expenditures & Transfers Out 64$ -$ -$ 93,370$ 40,892$ 74,836$
Fund Balance*, June 30 (64)$ (64)$ (64)$ (83,975)$ (83,975)$ (83,975)$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance (64)$ (64)$ (64)$ (83,975)$ (83,975)$ (83,975)$
% of Expenditures -100%-90%-205%-112%
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 -$ -$ (108)$ (108)$ (21,249)$ (21,249)$
Revenues:
TIF Revenues -$ -$ -$ -$ 21,141$ 365,000$
Total Revenues -$ -$ -$ -$ 21,141$ 365,000$
Expenditures:
TIF Administration -$ 108$ -$ -$ -$ -$
Transfers Out:
TIF Capital Transfers Out - - - 21,141 21,141 365,000
Total Expenditures & Transfers Out -$ 108$ -$ 21,141$ 21,141$ 365,000$
Fund Balance*, June 30 -$ (108)$ (108)$ (21,249)$ (21,249)$ (21,249)$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance -$ (108)$ (108)$ (21,249)$ (21,249)$ (21,249)$
% of Expenditures -100%-101%-101%-6%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Towncrest URA (2614)
Fund Summary
Riverside Drive URA (2615)
Fund Summary
312
GENERAL REHABILITATION AND IMPROVEMENT PROGRAM
(GRIP) FUND
The General Rehabilitation and Improvement (GRIP) program offers low-interest loans
to income-qualifying individuals (20 year term) for home improvement projects. Homes
must be owner-occupied with enough equity to secure a loan. A similar program was
considered successful in 2001 (TARP – Targeted Area Rehabilitation Program). The
current program was recommended by the Housing and Community Development
Commission and authorized by Council resolution April 29, 2008.
GRIP was initially financed annually with $200,000 of General Obligation bonds. The
program was transferred to the General Fund in fiscal year 2013 and is now being
funded with general property tax revenue. The 2015 budget information for this program
can be found in the Community and Economic Development section of the General
Fund.
313
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 45,967$ 118,058$ -$ -$ -$ -$
Revenues:
Use Of Money And Property
Interest Revenues -$ 24,867$ -$ -$ -$ -$
Other Financial Sources
Loans 101,129 128,805 - - - -
Sub-Total Revenues 101,129 153,672 - - - -
Transfers In
Transfers-In from GO Bonds 170,383 82,378 - - - -
Sub-Total Transfers In 170,383 82,378 - - - -
Total Revenues & Transfers In 271,512$ 236,050$ -$ -$ -$ -$
Expenditures:
GRIP Program 98,292$ 200,436$ -$ -$ -$ -$
Sub-Total Expenditures 98,292 200,436 - - - -
Transfers Out:
To GO Bonds for Abatement 101,129 153,672 - - - -
Sub-Total Transfers Out 101,129 153,672 - - - -
Total Expenditures & Transfers Out 199,421$ 354,108$ -$ -$ -$ -$
Fund Balance*, June 30 118,058$ -$ -$ -$ -$ -$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 118,058$ -$ -$ -$ -$ -$
% of Expenditures 59%0%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
General Rehab & Improvement Program (GRIP) (2810)
Fund Summary
City of Iowa City
314
City of Iowa City
Activity: Community Development (610200)Fund: GRIP-Gen Rehab & Improve Prog (2810)
Division: Community Development (610200)Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Use Of Money And Property
Interest Revenues -$ 24,867$ -$ -$ -$ -$
Other Financial Sources
Loans 101,129 128,805 - - - -
Transfers-In From GO Bonds - 82,378 - - - -
Total Revenues & Transfers In 101,129$ 236,050$ -$ -$ -$ -$
Expenditures:
Services 98,292$ 200,436$ -$ -$ -$ -$
Total Expenditures & Transfers Out 98,292$ 200,436$ -$ -$ -$ -$
Activity Summary
315
DOWNTOWN SELF-SUPPORTED MUNICIPAL IMPROVEMENT
DISTRICT (SSMID)
In fiscal year 2013, the City in conjunction with Iowa City downtown businesses created
a Self-Supporting Municipal Improvement District as allowed under Iowa property tax
code in downtown Iowa City.
The City levies a property tax of $2.00 per $1,000 of taxable valuable on property that is
within the boundaries of the downtown district. The taxes that are collected are then
remitted to the Iowa City Downtown District (ICDD) which uses the funds to promote and
enhance the downtown district. In addition to the property tax funds, the ICDD receives
annual assistance of $100,000 from the University of Iowa. Below is a map of the
improvement district:
All of the funds received by the City through the SSMID property tax levy are remitted to
the ICDD, therefore the fund does not maintain a fund balance. The actual taxes collected
in fiscal year 2013 were $277,672. The estimated collections in fiscal year 2014 total
$275,320, and the budgeted collections in fiscal year 2015 are $296,141 including the
State backfill for commercial property taxes.
316
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Projection Projection
Fund Balance*, July 1 -$ -$ -$ 1,590$ 1,590$ 1,590$
Revenues:
Property Taxes -$ -$ 277,672$ 275,320$ 280,790$ 286,406$
Intergovernmental
Property Tax Credits - - - - 15,351 30,702
Total Revenues -$ -$ 277,672$ 275,320$ 296,141$ 317,108$
Expenditures:
SSMID -$ -$ 277,672$ 275,320$ 296,141$ 317,108$
Total Expenditures -$ -$ 277,672$ 275,320$ 296,141$ 317,108$
Fund Balance*, June 30 -$ -$ -$ 1,590$ 1,590$ 1,590$
Change in Accounting Method - - 1,590 - - -
Adjusted Fund Balance*, June 30 - - 1,590 1,590 1,590 1,590
Restricted / Committed /Assigned - - - - - -
Unassigned Balance -$ -$ 1,590$ 1,590$ 1,590$ 1,590$
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
SSMID-Downtown District (2820)
Fund Summary
City of Iowa City
317
City of Iowa City
Activity: Community Development Fund: SSMID-Downtown District (2820)
Division: Community Development Department: Planning & Community Dvlpmnt
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Projection Projection
Revenues:
Property Taxes -$ -$ 277,672$ 275,320$ 280,790$ 286,406$
Intergovernmental
Property Tax Credits - - - - 15,351 30,702
Total Revenues -$ -$ 277,672$ 275,320$ 296,141$ 317,108$
Expenditures:
Services -$ -$ 277,672$ 275,320$ 296,141$ 317,108$
Total Expenditures -$ -$ 277,672$ 275,320$ 296,141$ 317,108$
Activity Summary
318
DEBT SERVICE
Debt Service Fund
F
Y
2
0
1
5
DEBT SERVICE FUND
This fund accounts for annual principal and interest payments due on general obligation
and taxable urban renewal revenue debt of the City. Funding is provided by the debt
service property tax levy, tax increment financing, transfers from Water Operations, and
loan repayments.
Chapter 384.4 of the Iowa State Code provides legal authority for a city to establish a
debt service fund and certify taxes to be levied in the amount necessary to pay for the
principal and interest on general obligation bonds issued by the city.
The debt service levy for FY2015 is $4.13 per $1,000 in valuation. Future general
obligation bond issues are estimated at $9.35 million in FY2015, $12.3 million in FY2016
and $10.8 million in FY2017.
Annual principal and interest payments as of June 30, 2014 are as follows:
Fiscal
Year
Principal Interest Total
2015 11,055,000 1,637,298 12,692,298 57,755,000
2016 10,755,000 1,307,390 12,062,390 46,700,000
2017 9,175,000 991,248 10,166,248 35,945,000
2018 8,045,000 734,464 8,779,464 26,770,000
2019 5,575,000 498,729 6,073,729 18,725,000
2020 4,950,000 347,141 5,297,141 13,150,000
2021 3,625,000 213,099 3,838,099 8,200,000
2022 2,005,000 116,300 2,121,300 4,575,000
2023 1,020,000 75,245 1,095,245 2,570,000
2024 150,000 53,945 203,945 1,550,000
2025 155,000 49,745 204,745 1,400,000
2026 160,000 45,095 205,095 1,245,000
2027 165,000 39,975 204,975 1,085,000
2028 170,000 34,365 204,365 920,000
2029 175,000 28,245 203,245 750,000
2030 185,000 21,770 206,770 575,000
2031 190,000 14,925 204,925 390,000
2032 200,000 7,800 207,800 200,000 - - - -
Totals at
June 30, 2014 57,755,000 6,216,779 63,971,779
Annual Payments Principal
Outstanding
Beginning of
Fiscal Year
321
City¶s Debt Policies
There are currently two benchmarks used by the City of Iowa City to evaluate its
financial position concerning its debt: the 5% statutory debt limit and the internal
restriction on the debt service levy of 30% of the City¶s total levy.
Statutory limitations which govern the issuance of debt in Iowa include Article ;I Section
3 of the state constitution, entitled ³Indebtedness of Political or Municipal Corporations.´
Language in this section restricts the level of indebtedness for Iowa municipalities to five
percent (5%) of ³the value of «taxable property within such county or corporation.´ This
is commonly referred to as the ³debt ceiling or debt limit.´
The graph below compares Iowa City¶s outstanding general obligation (G.O.) debt with
the statutory debt limit. Total valuations for Iowa City for FY2015 are approximately
$4.83 billion. The debt limit, or five percent (5%) of this amount, is about $241.3 million.
Outstanding G.O. debt at June 30, 2015, totals $64.42 million, which is 26.7% of the
debt limit and 1.3% of total valuations. When compared with the increase in taxable
property valuations and the debt limit, Iowa City¶s general obligation outstanding debt
has been on a gradual declining trend since FY2011.
322
This City¶s internal fiscal policy, which limits its ability to levy taxes for repayment of debt,
specifically states that ³debt service levy shall not exceed 30% of the city levy in any one
fiscal year.´
Iowa City
s internal fiscal policy was revised in April 2010, upon recommendation of the
Finance Director to specify that the "debt service levy shall not exceed 30% of the City
levy in any one fiscal year." The following chart shows the debt service levy as a
percentage of the city levy rate for FY2008 through FY2017. Fiscal years 2016 & 2017
are based on estimated financing requirements for the City¶s five-year capital improvement
program. The City¶s debt service property tax levy rate for FY15 is proposed at $4.13 per
$1,000 of value while the City¶s total property tax levy rate is proposed at $16.705 per
$1,000 of value.
The City obtains its General Obligation bond rating from Moody’s Investors Service each time
a new bond is issued. The City¶s current bond rating is Aaa. Maintaining the City¶s Aaa bond
is a strategic priority for the City.
323
Fund Balance
The estimated ending fund balance in the Debt Service fund for fiscal year 2014 is
$5,279,826. This is a decline of $540,472 or 9.3% from the fiscal year 2013 ending cash
balance. The decrease in fund balance is primarily related to routine extinguishment of debt.
Ending cash balance for fiscal year 2015 is estimated to be $6,122,547 which is an increase
of 16.0% from fiscal year 2014. In fiscal year 2013, an adjustment is presented for the change
in budget basis from cash basis to modified accrual basis of accounting. This change resulted
in an upward adjustment of $124,841 in fund balance. This adjustment primarily relates to
taxes and accounts receivable at year-end.
324
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 12,812,998$ 23,311,924$ 10,146,622$ 5,820,298$ 5,279,826$ 6,122,547$
Revenues:
Property Taxes 12,033,351$ 12,992,676$ 12,937,886$ 12,039,013$ 12,753,095$ 12,497,443$
Delinquent Property Taxes 1,922 316 878 - - -
Other City Taxes 222,283 241,722 227,873 188,638 210,174 210,174
Use Of Money And Property
Interest Revenues 158,516 233,326 125,012 142,438 94,615 91,166
Intergovernmental
Property Tax Credits - - - - 255,652 511,304
Miscellaneous
Contrib & Donations - - 170,143 - - -
Other Financial Sources
Loan Repayments 37,881 39,442 535,150 26,479 183,735 187,184
Debt Sales 11,142,546 - 75,931 - - -
Sub-Total Revenues 23,596,499 13,507,482 14,072,873 12,396,568 13,497,271 13,497,271
Transfers In
Transfers-In from Other Funds 1,020,701 14,149,631 1,101,066 559,660 1,125,849 1,124,037
Sub-Total Transfers In 1,020,701 14,149,631 1,101,066 559,660 1,125,849 1,124,037
Total Revenues & Transfers In 24,617,200$ 27,657,113$ 15,173,939$ 12,956,228$ 14,623,120$ 14,621,308$
Expenditures:
Financial Services & Charges 4,265$ -$ 6,372$ -$ -$ -$
Issuance Costs 28,896 - - - - -
GO Bonds Principal 10,990,000 25,525,000 16,770,000 11,644,000 11,864,100 12,247,550
GO Bonds Interest 3,030,083 3,188,981 2,394,210 1,777,365 1,840,964 1,791,555
Revenue Bonds Principal - - - - - 130,000
Revenue Bonds Interest - - - 75,335 75,335 75,335
Sub-Total Expenditures 14,053,244 28,713,981 19,170,582 13,496,700 13,780,399 14,244,440
Transfers Out:
Debt Service Funding - 12,108,434 - - - -
Misc Transfers Out 65,030 - 454,522 - - -
Sub-Total Transfers Out 65,030 12,108,434 454,522 - - -
Total Expenditures & Transfers Out 14,118,274$ 40,822,415$ 19,625,104$ 13,496,700$ 13,780,399$ 14,244,440$
Fund Balance*, June 30 23,311,924$ 10,146,622$ 5,695,457$ 5,279,826$ 6,122,547$ 6,499,415$
Change in Accounting Method - - 124,841 - - -
Adjusted Fund Balance*, June 30 23,311,924$ 10,146,622$ 5,820,298$ 5,279,826$ 6,122,547$ 6,499,415$
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Debt Service Fund (5000 - 5999)
Fund Summary
City of Iowa City
325
FY2015 FY2016
2005 G.O. - Multi-purpose 7,020,000$ 2015 820,000$ 852,800$ -$
2006A G.O. - Multi-purpose 6,265,000$ 2016 1,495,000 789,800 795,600
2006B G.O. - Taxable 1,000,000$ 2016 250,000 134,000 137,280
2006C G.O. - .Refunding 1997A
Capital Loan Notes
3,350,000$ 2017 890,000 333,225 317,125
2007 G.O. - Multi-purpose 8,870,000$ 2017 3,020,000 1,083,250 1,081,875
2008A G.O. - Multi-purpose 9,150,000$ 2018 4,040,000 1,100,356 1,101,931
2008B G.O. - Refunding 1998, 1999 &
2000 Capital Loan Notes
17,005,000$ 2018 5,975,000 1,656,263 1,639,300
2009C G.O. - Multi-purpose 6,685,000$ 2019 3,570,000 790,425 792,000
2009E G.O. - Refunding 2001 G.O.5,840,000$ 2016 1,795,000 951,800 951,600
2010B G.O. - Multi-purpose 7,470,000$ 2020 4,550,000 812,975 813,775
2011A G.O. - Multi-purpose 7,925,000$ 2021 5,610,000 983,544 987,044
2011C G.O. - Refunding 2002 G.O.10,930,000$ 2021 8,520,000 1,382,538 1,374,838
2012A GO - Multi-purpose 9,070,000$ 2022 7,440,000 1,026,313 1,018,813
2012D TIF Revenue Bonds 2,655,000$ 2032 2,655,000 75,335 205,335
2013A GO - Multi-purpose 7,230,000$ 2023 6,865,000 454,475 845,875
2013B GO - Taxable 520,000$ 2015 260,000 265,200 -
2014 GO - Proposed 9,300,000$ 2024 9,300,000 1,088,100 1,088,100
2015 GO - Proposed 9,350,000$ 2025 - - 1,093,950
2016 GO - Proposed 12,300,000$ 2026 - - -
67,055,000$ 13,780,399$ 14,244,441$
Issue / Use of Funds
Amount of
Issue
Fiscal Year
Debt Paid
in Full
Principal
Outstanding
June 30, 2014
Debt Service Payments
General Obligation/TIF Revenue Bonds
Outstanding Debt Obligation
Summary by Individual Issue
326
Fiscal
Year Principal Interest Total
2015 820,000 32,800 852,800 852,800 820,000 4.00%
Totals @
6/30/14 820,000 32,800 852,800 852,800
This bond has a yearly abatement of $28,082, due to an external loan repayment from
GICHF (Greater Iowa City Housing Fellowship, Peninsula Duplexes & Townhouses)
Bonds due after June 1, 2013 will be subject to call on said date or on any date thereafter
upon terms of par plus accrued interest to date of call
Payments
Coupon
Rate
Principal
Outstanding
Beginning of
Fiscal Year
Paid from
Property Tax
Revenue
2005 General Obligation Bond Issue
Principal payable 6-1 beginning June 1, 2006; Interest payable 12-1 and 6-1 beginning
December 1, 2005.
This bond provides funding of $7.020 million for the City's 2005 Capital Improvement
Program, including land acquisition costs for Fire Station #4; Iowa City's portion of the
Grant Wood gymnasium's construction costs; targeted area housing rehabilitation
improvements; art acquisition for public buildings and areas; acquisition of low income
housing facilities; construction of a transit intermodal facility; construction, repair and
maintenance of streets, bridges and the municipal airport; rehabilitation, improvement and
equipping of city parks; and equipping of the fire and police departments.
327
Principal Interest Total Coupon
Rate
2015 730,000 59,800 789,800 789,800 1,495,000 4.00%
2016 765,000 30,600 795,600 795,600 765,000 4.00%
Totals @
6/30/14 1,495,000 90,400 1,585,400 1,585,400
Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter upon
terms of par plus accrued interest to date of call
Fiscal
Year
Payments Paid from
Property Tax
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
2006A General Obligation Bond Issue
Principal payable 6-1 beginning June 1, 2007; Interest payable 12-1 and 6-1 beginning
December 1, 2006.
This bond provides funding of $6.265 million for the City's Capital Improvement Program,
including the construction, reconstruction and repairing of improvements to public ways and
streets; the acquisition, installation and repair of traffic control devices and signals;
equipping of the fire and police departments; the improvement and equipping of recreation
grounds, including the Soccer Park; improvements to the Waterworks Prairie Park, including
canoe/kayak launch area and nature trails, construction of one or more park shelters and a
fishing pier;; acquisition of land for development of the Sand Lake Recreational Area;
improvements to Mercer baseball fields; and targeted area housing rehabilitation
improvements; the acquisition of art for public buildings and areas and window replacement
to a Recreation Center.
328
Fiscal
Year Principal Interest Total
2015 120,000 14,000 134,000 134,000 250,000 5.600%
2016 130,000 7,280 137,280 137,280 130,000 5.600%
Totals @
6/30/14 250,000 21,280 271,280 271,280
The annual principal and interest due, starting FY14, is 100% abated by external loan
repayments from Southgate Development Company, Inc.
Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter
upon terms of par plus accrued interest to date of call
Coupon
Rate
Payments Principal
Outstanding
Beginning of
Fiscal Year
Paid from
Property Tax
Revenue
2006B General Obligation Taxable Bond Issue
Principal payable 6-1 beginning June 1, 2007; Interest payable 12-1 and 6-1 beginning
December 1, 2006.
This series was issued to provide funds for the purpose of paying costs of the
construction, reconstruction and repairing of improvement to public ways and streets.
329
Fiscal
Year Principal Interest Total
2015 300,000 33,225 333,225 333,225 890,000 3.700%
2016 295,000 22,125 317,125 317,125 590,000 3.750%
2017 295,000 11,063 306,063 306,063 295,000 3.750%
Totals @
6/30/14 890,000 66,413 956,413 956,413
Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter
upon terms of par plus accrued interest to date of call
Coupon
Rate
Paid from
Water
Revenue
Payments Principal
Outstanding
Beginning of
Fiscal Year
2006C General Obligation Refunding Bond Issue
Principal payable 6-1 beginning June 1, 2007; Interest payable 12-1 and 6-1 beginning
June 1, 2007.
This series was issued for the purpose of paying costs of refunding the remaining
outstanding indebtedness of $3.3 million on Iowa City's General Obligation Bond Series
1997A, dated November 1, 1997.
330
Fiscal
Year Principal Interest Total
2015 970,000 113,250 1,083,250 1,083,250 3,020,000 3.750%
2016 1,005,000 76,875 1,081,875 1,081,875 2,050,000 3.750%
2017 1,045,000 39,188 1,084,188 1,084,188 1,045,000 3.750%
Totals @
6/30/14 3,020,000 229,313 3,249,313 3,249,313
Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter
upon terms of par plus accrued interest to date of call
Coupon
Rate
Paid from
Property Tax
Revenue
Payments Principal
Outstanding
Beginning of
Fiscal Year
2007 General Obligation Taxable Bond Issue
Principal payable 6-1 beginning June 1, 2008; Interest payable 12-1 and 6-1 beginning
December 1, 2007.
This series was issued for the purpose of paying costs of the construction, reconstruction,
and repairing of improvements to public ways and streets; the reconstruction, extension
and improvement of the existing Municipal Airport; the reclamation of properties from
flood and construction of flood control improvements; the construction, reconstruction
and repair of water mains; the rehabilitation, improvement and equipping of existing city
parks; equipping of the fire and police departments; the construction, reconstruction and
improvement of Fire Station #2; improvements to the Mercer baseball fields and the Sand
Lake Recreational Area; improving low income housing facilities for the Greater Iowa City
Housing Fellowship to provide affordable housing within the City and contributions to
targeted area housing rehabilitation improvements; the acquisition of art for public
buildings and areas, window replacement to a Recreation Center and miscellaneous city
hall remodeling and improvements.
331
Fiscal
Year Principal Interest Total
2015 955,000 145,356 1,100,356 1,100,356 4,040,000 3.500%
2016 990,000 111,931 1,101,931 1,101,931 3,085,000 3.500%
2017 1,025,000 77,281 1,102,281 1,102,281 2,095,000 3.625%
2018 1,070,000 40,125 1,110,125 1,110,125 1,070,000 3.750%
Totals @
6/30/14 4,040,000 374,694 4,414,694 4,414,694
Bonds due after June 1, 2015 will be subject to call on said date or on any date thereafter
upon terms of par plus accrued interest to date of call
Coupon
Rate
Paid from
Property Tax
Revenue
Payments Principal
Outstanding
Beginning of
Fiscal Year
2008A General Obligation Bond Issue
Principal payable 6-1 beginning June 1, 2009; Interest payable 12-1 and 6-1 beginning
December 1, 2008.
This series was issued for the purpose of paying costs of the construction, reconstruction,
and repairing of improvements to public ways and streets; the rehabilitation, improvement
and equipping of existing city parks, including facilities, equipment and improvements
commonly found in city parks; equipping of the fire, police and public works departments;
improvements to the Senior Center, including tuck pointing, roof, boiler and chiller repairs;
remodeling of the lower level of City Hall and other miscellaneous improvements to City Hall
including purchase of an emergency generator; equipment for city offices and the acquisition
of art for public buildings and areas; improvements to the Mercer baseball field and General
Rehabilitation and Improvement Program housing improvements.
332
Fiscal
Year Principal Interest Total
2015 1,445,000 211,263 1,656,263 1,656,263 5,975,000 3.250%
2016 1,475,000 164,300 1,639,300 1,639,300 4,530,000 3.500%
2017 1,510,000 112,675 1,622,675 1,622,675 3,055,000 3.625%
2018 1,545,000 57,938 1,602,938 1,602,938 1,545,000 3.750%
Totals @
6/30/14 5,975,000 546,175 6,521,175 6,521,175
Notes due after June 1, 2016 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Paid from
Property Tax
Revenue
2008B General Obligation Refunding Bond Issue
Principal payable 6-1, beginning June 1, 2009;
Interest payable 6-1 and 12-1, beginning June 1, 2009.
These notes were issued to provide funds to current refund outstanding General Obligation
Bonds Series 1998, 1999 and 2000 in the amounts of $2.75, $4.75 and $9.58 million,
respectively.
333
Fiscal
Year Principal Interest Total
2015 670,000 120,425 790,425 790,425 3,570,000 2.750%
2016 690,000 102,000 792,000 792,000 2,900,000 3.000%
2017 710,000 81,300 791,300 791,300 2,210,000 3.000%
2018 735,000 60,000 795,000 795,000 1,500,000 4.000%
2019 765,000 30,600 795,600 795,600 765,000 4.000%
Totals @
6/30/14 3,570,000 394,325 3,964,325 3,964,325
This bond has a yearly abatement of $20,052, due to an external loan repayment
from GICHF (Greater Iowa City Housing Fellowship, Berry Court)
Bonds due after June 1, 2017 will be subject to call on said date or on any date thereafter
upon terms of par plus accrued interest to date of call
Coupon
Rate
Paid from
Property Tax
Revenue
Payments Principal
Outstanding
Beginning of
Fiscal Year
2009C General Obligation Bond Issue
Principal payable 6-1 beginning June 1, 2010; Interest payable 12-1 and 6-1 beginning
December 1, 2009.
This series was issued for the purpose of paying costs of the construction, reconstruction,
and repairing of improvements to public ways, sidewalks, overpasses and streets; the
opening, widening, extending, grading and draining of the right-of-way of public grounds and
the removal and replacement of dead or diseased trees thereon; the reconstruction, extension
and improvement of the existing Municipal Airport; the acquisition, installation and repair of
traffic control devices; the rehabilitation, improvement and equipping of existing city parks,
including facilities, equipment and improvements commonly found in city parks; equipping of
the fire department; improvements to the Salt Storage Building; the renovation, improvement
and equipping of recreation grounds, including the Soccer Field and the napoleon Softball
Field; the acquisition of art for public buildings and areas; roof repair and elevator
improvements to a Recreation Center; City hall remodeling; miscellaneous improvements to
city Hall; improvements to Mercer Swimming pool, including filter system replacement and
roof repair to the Senior Center.
334
Fiscal
Year Principal Interest Total
2015 880,000 71,800 951,800 951,800 1,795,000 4.000%
2016 915,000 36,600 951,600 951,600 915,000 4.000%
Totals @
6/30/14 1,795,000 108,400 1,903,400 1,903,400
The bonds are NOT subject to early redemption.
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Property
Tax
Revenue
2009E General Obligation Refunding Bond Issue
Principal payable 6-1, beginning June 1, 2010;
Interest payable 6-1 and 12-1, beginning June 1, 2009.
These notes were issued to provide funds to current refund, on June 8, 2009, $6.06 million
of the outstanding General Obligation Bonds, Series 2001.
335
Fiscal
Year Principal Interest Total
2015 710,000 102,975 812,975 812,975 4,550,000 2.000%
2016 725,000 88,775 813,775 813,775 3,840,000 2.000%
2017 745,000 74,275 819,275 819,275 3,115,000 2.000%
2018 765,000 59,375 824,375 824,375 2,370,000 2.250%
2019 790,000 42,163 832,163 832,163 1,605,000 2.500%
2020 815,000 22,413 837,413 837,413 815,000 2.750%
Totals @
06/30/14 4,550,000 389,975 4,939,975 4,939,975
Notes due after June 1, 2018 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Property
Tax
Revenue
2010B General Obligation Bond Issue
Principal payable 6-1, beginning June 1, 2011;
Interest payable 6-1 and 12-1, beginning December 1, 2010.
This series was issued for the purpose of paying costs of the construction, reconstruction,
and repairing of improvements to public ways, sidewalks, overpasses and streets; the
opening, widening, extending, grading and draining of the right-of-way of public grounds
and the removal and replacement of dead or diseased trees thereon; the reconstruction,
extension and improvement of the existing Municipal Airport; the acquisition, installation
and repair of traffic control devices; the rehabilitation, improvement and equipping of
existing city parks, including facilities, equipment and improvements commonly found in
city parks and equipping of the fire, police and civil defense department and the
acquisition and improvement of real estate for cemeteries, and the construction,
reconstruction and repair of receiving vaults, mausoleums and other cemetery facilities;
construction, reconstruction and improvement of Fire Station #4; construction of a new
public works fuel facility; and renovation, improvement and equipping of recreation
grounds, including soccer field renovation; elevator improvements to a recreation center;
construction of a city owned evidence storage facility and miscellaneous improvements to
City Hall and other departments.
336
Fiscal
Year Principal Interest Total
2015 825,000 158,544 983,544 983,544 5,610,000 2.000%
2016 845,000 142,044 987,044 987,044 4,785,000 2.250%
2017 860,000 123,031 983,031 983,031 3,940,000 2.500%
2018 885,000 101,531 986,531 986,531 3,080,000 3.000%
2019 910,000 74,981 984,981 984,981 2,195,000 3.250%
2020 940,000 45,406 985,406 985,406 1,285,000 3.500%
2021 345,000 12,506 357,506 357,506 345,000 3.625%
Totals @
06/30/14 5,610,000 658,044 6,268,044 6,268,044
Notes due after June 1, 2017 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Property
Tax
Revenue
Coupon
Rate
2011A General Obligation Bond Issue
Principal payable 6-1, beginning June 1, 2012;
Interest payable 6-1 and 12-1, beginning December 1, 2011.
This series was issued for the purpose of paying costs of the construction, reconstruction,
and repairing of improvements to public ways, sidewalks, overpasses, pedestrian
underpasses and overpasses, bridges and streets; the opening, widening, extending,
grading and draining of the right-of-way of streets, highways, avenues and public grounds
and the removal and replacement of dead or diseased trees thereon; the construction,
reconstruction, improvement and equipping of recreation grounds and buildings, including
the construction of a marina and shelter area and elevator and entrance improvements to a
recreation center, and of City Hall, including miscellaneous improvements to City Hall and
other departments; the reconstruction, extension and improvement of the existing Municipal
Airport; the acquisition, installation and repair of traffic control devices; the rehabilitation,
improvement and equipping of existing city parks, including facilities, equipment and
improvements commonly found in city parks; and the equipping of the fire department.
337
Fiscal
Year Principal Interest Total
2015 1,135,000 247,538 1,382,538 1,382,538 8,520,000 2.000%
2016 1,150,000 224,838 1,374,838 1,374,838 7,385,000 2.250%
2017 1,180,000 198,963 1,378,963 1,378,963 6,235,000 2.500%
2018 1,205,000 169,463 1,374,463 1,374,463 5,055,000 3.000%
2019 1,240,000 133,313 1,373,313 1,373,313 3,850,000 3.250%
2020 1,280,000 93,013 1,373,013 1,373,013 2,610,000 3.500%
2021 1,330,000 48,213 1,378,213 1,378,213 1,330,000 3.625%
Totals @
6/30/14 8,520,000 1,115,338 9,635,338 9,635,338
This bond has an estimated annual abatement of $100,000 from Library rental income
Notes due after June 1, 2017 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Property
Tax
Revenue
Coupon
Rate
2011C General Obligation Refunding Bond Issue
Principal payable 6-1, beginning June 1, 2012;
Interest payable 6-1 and 12-1, beginning December 1, 2011.
These notes were issued in advance of a refunding to take place on June 1, 2012, $10.58
million of the outstanding General Obligation Bonds, Series 2002 dated May 1, 2002.
338
Fiscal
Year Principal Interest Total
2015 875,000 151,313 1,026,313 1,026,313 7,440,000 2.00%
2016 885,000 133,813 1,018,813 1,018,813 6,565,000 2.00%
2017 900,000 116,113 1,016,113 1,016,113 5,680,000 2.00%
2018 915,000 98,113 1,013,113 1,013,113 4,780,000 2.00%
2019 930,000 79,813 1,009,813 1,009,813 3,865,000 2.00%
2020 955,000 61,213 1,016,213 1,016,213 2,935,000 2.00%
2021 975,000 42,113 1,017,113 1,017,113 1,980,000 2.00%
2022 1,005,000 22,613 1,027,613 1,027,613 1,005,000 2.225%
Totals @
06/30/14 7,440,000 705,100 8,145,100 8,145,100
Notes due after June 1, 2018 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Property
Tax
Revenue
2012A General Obligation Bond Issue
Principal payable 6-1, beginning June 1, 2013;
Interest payable 6-1 and 12-1, beginning December 1, 2012
This series was issued to pay the cost of construction, reconstruction, and repair of public
ways, sidewalks, bridges, culverts, retaining walls, overpasses, and pedestrian
underpasses and overpasses; the opening, widening, extending, grading and draining of
the right-of-way of public grounds and the removal and replacement of dead or diseased
trees thereon; the reconstruction, extension and improvement of the existing Municipal
Airport; the acquisition, construction, improvement and installation of street lighting
fixtures, connections, and facilities; the acquisition, installation and repair of traffic control
devices; the acquisition, construction, reconstruction, extension, improvement, and
equipping of works and facilities useful for the collection and disposal of surface waters
and streams; the improvement, reconstruction and repair of cemetery facilities; the
rehabilitation, improvement and equipping of existing city parks; the acquisition,
construction, reconstruction, and improvement of all waterways useful for the protection or
reclamation of property situated within the corporate limits of the city from floods or high
waters, and for the protection of property in the city from the effects of flood waters,
including the construction of levees, embankments, structures, impounding reservoirs, or
conduits, as well as the development and beautification of the banks and other area
adjacent to flood control improvements; the construction, reconstruction, enlargement,
improvement and equipping of City Hall, police stations, and fire stations; the construction,
reconstruction, improvement and equipping of city facilities, including the construction of
339
Fiscal
Year Principal Interest Total
2015 75,335 75,335 75,335 2,655,000
2016 130,000 205,335 335,335 335,335 2,655,000 1.000%
2017 130,000 204,035 334,035 334,035 2,525,000 1.300%
2018 135,000 207,345 342,345 342,345 2,395,000 1.600%
2019 135,000 205,185 340,185 340,185 2,260,000 2.000%
2020 140,000 207,485 347,485 347,485 2,125,000 2.100%
2021 140,000 204,545 344,545 344,545 1,985,000 2.300%
2022 145,000 206,325 351,325 351,325 1,845,000 2.400%
2023 150,000 207,845 357,845 357,845 1,700,000 2.600%
2024 150,000 203,945 353,945 353,945 1,550,000 2.800%
2025 155,000 204,745 359,745 359,745 1,400,000 3.000%
2026 160,000 205,095 365,095 365,095 1,245,000 3.200%
2027 165,000 204,975 369,975 369,975 1,085,000 3.400%
2028 170,000 204,365 374,365 374,365 920,000 3.600%
2029 175,000 203,245 378,245 378,245 750,000 3.700%
2030 185,000 206,770 391,770 391,770 575,000 3.700%
2031 190,000 204,925 394,925 394,925 390,000 3.750%
2032 200,000 207,800 407,800 407,800 200,000 3.900%
Totals @
06/30/14 2,655,000 3,569,300 6,224,300 6,224,300
Bonds maturing after June 1, 2021 are subject to call on said date or any date thereafter
Upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Property
Tax Revenue
Coupon
Rate
2012D Taxable Urban Renewal Revenue Bonds
Principal payable 6-1, beginning June 1, 2016;
Interest payable 6-1 and 12-1, beginning June 1, 2013. This bond were issued to provide funds to pay costs of aiding in the planning, undertaking and carrying out of an urban renewal project, including one or more grants to Central Park, L.L.C. (the "Developer") totaling $2.5 million.
340
Fiscal
Year Principal Interest Total
2015 360,000 94,475 454,475 454,475 6,865,000 1.00%
2016 755,000 90,875 845,875 845,875 6,505,000 1.00%
2017 775,000 83,325 858,325 858,325 5,750,000 1.00%
2018 790,000 75,575 865,575 865,575 4,975,000 1.00%
2019 805,000 67,675 872,675 872,675 4,185,000 1.25%
2020 820,000 57,613 877,613 877,613 3,380,000 1.45%
2021 835,000 45,723 880,723 880,723 2,560,000 1.60%
2022 855,000 32,363 887,363 887,363 1,725,000 1.75%
2023 870,000 17,400 887,400 887,400 870,000 2.00%
Totals @
06/30/14 6,865,000 565,023 7,430,023 7,430,023
Notes due after June 1, 2019 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Property
Tax
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
2013A General Obligation Bond Issue
Principal payable 6-1, beginning June 1, 2014;
Interest payable 6-1 and 12-1, beginning December 1, 2013
This bond proceeds will be used to pay costs of the opening, widening, extending, grading,
and draining of the right-of-way of streets, highways, avenues, public grounds, and market
places; the construction, reconstruction, and repairing of street improvements; the
acquisition, installation, and repair of traffic control devices; and the acquisition of any real
estate needed for the foregoing purposes; the acquisition, construction, improvement, and
installation of street lighting fixtures, connections, and facilities; the construction,
reconstruction, and repair of sidewalks and pedestrian underpasses and overpasses, and
the acquisition of real estate needed for such purposes; the acquisition, construction,
reconstruction, and improvement of real and personal property, useful for the protection or
reclamation of property situated within the corporate limits of cities from floods or high
waters, and for the protection of property in cities from the effects of flood waters, as well
as the development and beautification of the banks, streets, and other areas adjacent to
flood control improvements; the rehabilitation and improvement of parks already owned,
including facilities, equipment, and improvements commonly found in city parks; the
acquisition, construction, reconstruction, enlargement, improvement, and equipping of
recreation grounds, recreation buildings, juvenile playgrounds, recreation centers, parks
and the acquisition of real estate therefor; the acquisition, construction, reconstruction,
enlargement, improvement, and equipping of public buildings, including but not limited to
city hall, fire station #3, and the library, and the acquisition of any real estate necessary
therefor; and any other purpose which is necessary for the operation of the city or the
health and welfare of its citizens, including engineering and planning for flood prevention.
341
Fiscal
Year Principal Interest Total
2015 260,000 5,200 265,200 265,200 260,000 2.00%
Totals @
06/30/14 260,000 5,200 265,200 265,200
The bonds are NOT subject to early redemption
Payments Property
Tax
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
2013B General Obligation Taxable Bond Issue
Principal payable 6-1 beginning June 1, 2014; Interest payable 12-1 and 6-1 beginning December 1, 2013.
This bond proceeds will be used to pay costs of the purchase of downtown rental properties and improvement of said properties for return to single family residence.
342
ENTERPRISE FUND ACTIVITIES
Parking
Transit
Wastewater
Water
Refuse Collection
Landfill
Airport
Stormwater Management
Cable Television
Housing Authority
F
Y
2
0
1
5
PARKING FUND
The Parking fund accounts for the activities of the City’s parking operations. The parking
enterprise fund is a fully self-sustaining business-like activity. Revenues are primarily derived
from parking meter revenue, parking ramp revenue, and parking fines.
In fiscal year 2014, the Parking operations implemented a new parking revenue structure. The
new structure includes an increase in on-street parking rates and parking fines, but institutes a
new “first-hour-free” program in the parking garages. The structure of this program is intended
to raise the usage rate of the City’s parking garages and has been endorsed by the Iowa City
Downtown District (ICDD). The effect will be to lower parking ramp revenue, but raise parking
meter and parking fine revenue.
The Parking fund’s unassigned fund balance on June 30, 2013 was $4.76 million, a 8.8%
decrease from the FY12. In FY13, an accounting adjustment was also recorded for the change
in accounting basis from cash to modified accrual. This resulted in a decrease to fund balance
of $172,945. The decrease was primarily due to accounts and contracts payable. FY14 year-
end unassigned fund balance is estimated to drop 12.8%. These decreases are due to an
increase in capital project funding. In FY15, the unassigned fund balance is estimated to
increase 10.1% to $4.6 million.
(1) FY14 and FY15 figures are estimates; FY11 and FY12 are cash basis
The Parking Facility and Enforcement Automation capital project began during fiscal year 2012.
The project involves the automation of operations in the parking decks and the upgrade of
parking meters on street to a smart meter system. Additional pay on foot and pay in lane
equipment will be placed in Capitol St., Dubuque St., and Tower Place facilities. The on-street
parking meters will be upgraded to allow credit card payment and pay by cell options. This will
create the ability to push real-time parking data to our customers related to parking availability
on street. This will allow for better access and more convenient payment options for our
customers while enhancing operational efficiencies. The total project cost is approximately $2.3
million and is being funded entirely from parking revenues. The Parking fund transferred $1.4
million towards this project in fiscal years 2012 and 2013. $1,057,221 is budgeted to be
FY11 FY12 FY13 FY14 FY15
Unassigned $5,896,299 $5,220,210 $4,761,916 $4,153,791 $4,571,871
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Fund Balance (1)
345
transferred towards this project in FY2014. This project will be fully completed by fiscal year
2015, and the impact on the operating budget will be more determinable at that time.
Estimated restricted fund balance at June 30, 2015 is $1.68 million. Restricted fund balance
represents $1.55 million in funds held in accordance with parking revenue bond provisions, and
$134,371 in parking impact fees.
A parking facility impact fee, which deals with off-street parking requirements, is required for
residential development in most of the Near Southside Neighborhood. The Near Southside is
bound by Burlington Street to the north, Madison Street to the west, Gilbert Street to the east,
and the Iowa Interstate Railway main-line to the south. The revenues from the impact fee are
used by the City to provide parking facilities in the Near Southside. A formula is used to
determine the amount of required off-street parking and the amount of required parking impact
fee. The Department of Housing and Inspection Services collects the fee, which may be paid in
three installments, with the first installment due before the certificate of occupancy is issued.
Revenue:
FY15 revenue is estimated to increase 8.1% when compared to FY14 estimated revenue. This
increase is anticipated due to the change in the parking rate structure. Parking service charges
are approximately 89% of fund revenues and parking fines are about 9%.
Expenditures:
FY15 budgeted expenditures represent a 6.7% increase from FY14 estimated expenditures,
due to increases in capital outlay expenditures, software maintenance and internal service fees.
89%
9%
1% 1%
FY15 Adopted - $5,167,627
Service Charges
Fines
Lot Revenue
Interest Income
43%
35%
1%
1% 20%
FY15 Adopted - $4,238,247
Personnel
Services
Supplies
Capital Outlay
Debt Service
346
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 7,161,953$ 7,415,899$ 6,747,310$ 6,428,562$ 5,822,487$ 6,251,867$
Revenues:
Use Of Money And Property
Interest Revenues 41,798$ 39,247$ 47,422$ 39,247$ 47,422$ 47,550$
Rents 23,689 26,555 21,790 - - -
Parking Meter Revenue 798,340 790,574 789,191 1,090,574 - -
Parking Lot Revenue 225,194 191,355 212,500 177,495 - -
Parking Ramp Revenue 3,273,999 3,295,964 3,466,776 2,832,340 - -
Misc Parking Revenue 630,063 162,415 132,547 58,385 - -
Charges For Fees And Services
Refuse Charges 290 1,698 43 1,677 - -
Parking Charges - - - - 4,608,236 4,608,250
Miscellaneous
Parking Fines 297,430 274,181 253,183 474,181 475,000 475,000
Other Misc Revenue 58,611 69,951 35,707 47,835 36,969 36,970
Sub-Total Revenues 5,349,414 4,851,940 4,959,159 4,721,734 5,167,627 5,167,770
Transfers In:
1) Bond Ordinance Transfer 846,700 846,700 844,150 840,350 843,550 1,724,734
Sub-Total Transfers In 846,700 846,700 844,150 840,350 843,550 1,724,734
Total Revenues & Transfers In 6,196,114$ 5,698,640$ 5,803,309$ 5,562,084$ 6,011,177$ 6,892,504$
Expenditures:
Parking Administration 1,000,620$ 1,001,218$ 946,746$ 1,050,817$ 1,175,094$ 1,203,046$
On Street Operations 807,831 739,645 786,887 778,290 912,967 871,403
Parking Lot Operations 2,633 3,750 2,738 - - -
Parking Ramp Operations 1,194,488 1,349,822 1,194,908 1,303,181 1,317,936 1,351,915
Parking Debt Service 810,866 839,200 838,975 838,300 832,250 1,715,934
Sub-Total Expenditures 3,816,438 3,933,635 3,770,254 3,970,588 4,238,247 5,142,298
Transfers Out:
Capital Improvement Projects 551,772 1,298,938 827,266 1,357,221 500,000 670,000
1) Debt Service Transfers 846,700 846,700 844,150 840,350 843,550 1,724,734
Interfund Loan Repayment to Landfill 727,258 287,956 507,442 - - -
Sub-Total Transfers Out 2,125,730 2,433,594 2,178,858 2,197,571 1,343,550 2,394,734
Total Expenditures & Transfers Out 5,942,168$ 6,367,229$ 5,949,112$ 6,168,159$ 5,581,797$ 7,537,032$
Fund Balance*, June 30 7,415,899$ 6,747,310$ 6,601,507$ 5,822,487$ 6,251,867$ 5,607,339$
Change in Accounting Method - - (172,945) - - -
Adjusted Fund Balance*, June 30 7,415,899 6,747,310 6,428,562 5,822,487 6,251,867 5,607,339
Restricted / Committed /Assigned 1,519,600 1,527,100 1,666,646 1,668,696 1,679,996 1,688,796
Unassigned Balance 5,896,299$ 5,220,210$ 4,761,916$ 4,153,791$ 4,571,871$ 3,918,543$
% of Expenditures 99%82%80%67%82%52%
1) Same Fund Transfers required by bond covenants
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Parking (7100 - 7102)
Fund Summary
City of Iowa City
347
PARKING OPERATIONS
The Parking Division of the Transportation Services Department is a self-supporting enterprise
fund responsible for providing safe and convenient parking options in downtown Iowa City.
The division oversees the operation of four ramps, five surface lots, and on-street (metered)
parking. Parking Services enforces parking regulation in the central business district, while the
Police Department enforces parking regulations in residential areas. The division’s budget is
organized into five activities:
Parking Administration
Parking Administration personnel consists of 3 Operations Supervisors and half of the
Transportation Services Director and Associate Director positions. Administration
oversees the operation of:
On-Street Operations
Short-term meters (1-2 hours) are concentrated in the core of the downtown. These
meters are intended for shopper's use.
Parking Lot Operations
North Area
Schumann Lot (near
Market & Dubuque)
Market Street Lot
(near Gilpin's Paint)
Central Area
Recreation Center Lot
Burlington Street Lot
(near Mill Restaurant)
South Area
Maiden Lane Parking
Lot (west of Gilbert
Street)
Parking Ramp Operations
Cashiered Garages:
Dubuque Street Garage (220 S. Dubuque Street) One block south of the Public
Library
Capitol Street Garage (Burlington & Capitol Street) Adjoins Old Capitol Town Center
Tower Place & Parking (Iowa Avenue & Gilbert Street) mixed-use
commercial/parking facility
Unattended Garages:
Chauncey Swan Garage (Washington Street across from City Hall)
Court Street Transportation Center (Dubuque and Court Street) mixed-use
commercial/parking facility. Managed by the Transit Division.
Parking Debt Service
Parking debt service consists of principal and interest payments on parking revenue
bonds, which are repaid with parking revenue.
348
HIGHLIGHTS
Increased on-street parking rates as a part of the First Hour Free program
Continued trend of automating parking operational processes
Changed parking fine structure for expired meter violations
Entered into agreement for license plate recognition system
Implemented on-line parking permit renewals
Recent Accomplishments:
Installed 1134 smart parking meters
allowing for credit card payments
Implemented First Hour Free program in
four parking facilities; Capitol Street,
Dubuque Street, Tower Place and Court
Street Transportation Center
Continue to implement
recommendations of the Ad-hoc
Diversity Committee through the
Diversity Implementation Form
Worked with Parks and Recreation,
ICPD and ICDD to phase in
implementation of Ambassador Program
Extended parking enforcement hours
until 6:00pm in the core of downtown
Finalizing mobile application that
provides real-time parking occupancy
data for gated facilities
Upcoming Challenges:
Several downtown development projects
are pending that could impact our
operations.
Major parking facility restoration project
spread over the next several years
Operational impact of increase in moped
and scooter traffic
Addressing needs of bicycle users that
travel to and through downtown Iowa
City
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 29.25 26.25 26.25
Service Level Changes for FY2015:
Downtown Ambassador Program: a partnership with the Iowa City Downtown District to
welcome and ensure guests and community members feel invited and safe Downtown.
Ambassadors interact with business owners, help maintain and keep Downtown clean by
providing litter removal, and work with the Downtown beat police officer on safety concerns.
349
Financial Highlights:
Services expenditures increased in Parking Administration by $117,594 or 19.2% primarily due
to an increase in credit card charges from the new parking meter system. Parking charge
revenue in the On-Street Operations is budgeted to increase by $225,782 or 17% due to the
change in the parking structure and from taking credit card payments at the meter. Services
expenditures are budgeted to increase by 19.6% for the On-Street Operations and by 12.3% in
the Parking Ramp Operations primarily due to the software fees associated with the new
parking meter system. Capital outlay for On-Street Parking was added for $64,500 including
$44,000 for electrical vehicle stations and $10,500 for a bike sharing program with the
University of Iowa.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Strong Urban Core
Department Goal: Provide convenient parking options
Department Objective: Increase transient hours parked in downtown on-street and
off- street spaces 3%
Performance Measures:
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Increase convenience and access for parking customers
Department Objective: Increase credit card usage as a payment mechanism to
75% by the end of FY2015
Performance Measures:
Credit Card Usage – Access Controlled Facilities
FY 2011 FY 2012 FY 2013 FY 2014
Target
Transient Hours Parked 4,215,164 4,337,326 4,453,418 4,587,021
% Change 0.3% 2.9% 2.7% 3.0%
FY 2011 FY 2012 FY 2013
42% 43% 53%
350
City of Iowa City
Activity: Parking Administration (810110)Fund: Parking (7100)
Division: Parking (810100)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 41,798$ 39,247$ 47,422$ 39,247$ 47,422$ 47,550$
Miscellaneous
Parking Fines 297,430 274,181 253,183 474,181 475,000 475,000
Other Misc Revenue (79) 2 (849) - 1,500 1,500
Total Revenues 339,149$ 313,430$ 299,756$ 513,428$ 523,922$ 524,050$
Expenditures:
Personnel 313,904$ 358,184$ 371,104$ 436,119$ 445,017$ 458,368$
Services 682,649 639,203 573,436 612,483 730,077 744,679
Supplies 4,067 2,130 2,206 2,215 - -
Capital Outlay - 1,701 - - - -
Total Expenditures 1,000,620$ 1,001,218$ 946,746$ 1,050,817$ 1,175,094$ 1,203,046$
Personnel Services - FTE 2012 2013 2014 2015
Assoc Dir -Trans Service 0.50 0.50 0.50 0.50
Operations Supv - Trans Serv 2.50 3.00 3.00 3.00
Parking Clerk 1.00 - - -
Transportation Svc Director 0.50 0.50 0.50 0.50
Total Personnel 4.50 4.00 4.00 4.00
Activity Summary
351
City of Iowa City
Activity: On Street Operations (810120)Fund: Parking (7100)
Division: Parking (810100)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Parking Meter Rev 798,340$ 790,574$ 789,191$ 1,090,574$ -$ -$
Parking Lot Revenue 208,814 177,495 197,380 177,495 - -
Misc Parking Revenue 39,291 38,385 48,075 58,385 - -
Miscellaneous
Other Misc Revenue 134 (166) 594 - - -
Charges For Fees And Services
Parking Charges - - - - 1,552,236 1,552,250
Total Revenues 1,046,579$ 1,006,288$ 1,035,240$ 1,326,454$ 1,552,236$ 1,552,250$
Expenditures:
Personnel 553,602$ 577,631$ 612,512$ 571,458$ 596,667$ 614,567$
Services 226,804 149,310 152,103 193,619 231,592 236,224
Supplies 13,145 12,704 20,932 13,213 20,208 20,612
Capital Outlay 14,280 - 1,340 - 64,500 -
Total Expenditures 807,831$ 739,645$ 786,887$ 778,290$ 912,967$ 871,403$
Personnel Services - FTE 2012 2013 2014 2015
Cashier - Parking 0.75 - - -
Customer Service Rep - Pkg 1.00 1.00 1.50 1.50
MW II - Transportation Serv. 3.00 3.00 3.00 3.00
Parking Enforcement Attendant 6.50 5.00 5.00 5.00
Total Personnel 11.25 9.00 9.50 9.50
Capital Outlay 2014 2015
Bike racks - replacement/expansion -$ 10,000$
Bike sharing program with U of I - 10,500
Electric Vehicle Charging Stations - 44,000
Total Capital Outlay -$ 64,500$
Activity Summary
352
City of Iowa City
Activity: Parking Lot Operations (810130)Fund: Parking (7100)
Division: Parking (810100)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Parking Lot Revenue 16,380$ 13,860$ 15,120$ -$ -$ -$
Total Revenues 16,380$ 13,860$ 15,120$ -$ -$ -$
Expenditures:
Services 2,633$ 3,750$ 2,738$ -$ -$ -$
Total Expenditures 2,633$ 3,750$ 2,738$ -$ -$ -$
Activity Summary
353
City of Iowa City
Activity: Parking Ramp Operations (810140)Fund: Parking (7100)
Division: Parking (810100)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Rents 23,689$ 26,555$ 21,790$ -$ -$ -$
Parking Ramp Revenue 3,273,999 3,295,964 3,466,776 2,832,340 - -
Charges For Fees And Services
Refuse Charges 290 1,698 43 1,677 - -
Parking Charges - - - - 3,056,000 3,056,000
Miscellaneous
Other Misc Revenue 58,556 70,115 35,962 47,835 35,469 35,470
Total Revenues 3,356,534$ 3,394,332$ 3,524,571$ 2,881,852$ 3,091,469$ 3,091,470$
Expenditures:
Personnel 780,143$ 841,733$ 713,089$ 747,843$ 762,049$ 784,910$
Services 339,409 419,744 434,189 463,214 520,093 530,495
Supplies 36,387 65,810 38,455 92,124 35,794 36,510
Capital Outlay 38,549 22,535 9,175 - - -
Total Expenditures 1,194,488$ 1,349,822$ 1,194,908$ 1,303,181$ 1,317,936$ 1,351,915$
Personnel Services - FTE 2012 2013 2014 2015
Cashier - Parking 11.50 11.25 9.75 9.75
M.W. I - Parking Systems 4.00 4.00 2.50 2.50
M.W. II - Parking Syst (Night) 1.00 - - -
Sr M.W. - Parking & Transit 0.50 0.50 0.50 0.50
Total Personnel 17.00 16.25 12.75 12.75
Activity Summary
354
City of Iowa City
Activity: Parking Debt Service (810180)Fund: Parking (7100 - 7101)
Division: Parking (810100)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Other Financial Sources
Misc Parking Revenue
Parking Impact Fees 590,772$ 124,030$ 84,472$ -$ -$ -$
Transfers In:
Bond Ordinance Transfer
(From Parking Unrestricted to
Restricted for Debt Service)846,700 846,700 844,150 840,350 843,550 1,724,734
Total Revenues & Transfers In 1,437,472$ 970,730$ 928,622$ 840,350$ 843,550$ 1,724,734$
Expenditures:
Services (60)$ -$ -$ -$ -$ -$
Lease-purchase Payments - - - - - 882,984
Revenue Bonds Principal & Interest
Payments 810,926 839,200 838,975 838,300 832,250 832,950
Sub-Total Expenditures 810,866 839,200 838,975 838,300 832,250 1,715,934
Transfers Out:
To Landfill - Repay for S Side Parking
Land Acquisition.590,772 124,030 - - - -
Sub-Total Transfers Out 590,772 124,030 - - - -
Total Expenditures & Transfers Out 1,401,638$ 963,230$ 838,975$ 838,300$ 832,250$ 1,715,934$
Activity Summary
355
Issue / Use of Funds Amount of
Issue Principal Interest Total
Obligation
2009F Revenue Refunding
of Series 1999 Revenue Bonds 9,110,000 2025 838,300 7,145,000 1,848,613 8,993,613
2015 Parking Lease-Purchase Agreement -
Proposed 12,000,000 2036 0 0 0 0
Total - Parking Revenue Bonds 838,300 7,145,000 1,848,613 8,993,613
Fiscal Year
Debt Paid
in Full
Parking Revenue Bonds
Outstanding Debt Obligation at June 30, 2014
Summary by Individual Issue
Principal &
Interest
Payments
FY2014
Outstanding June 30, 2014
356
Fiscal
Year Principal Interest Total
2015 540,000 292,250 832,250 832,250 7,145,000 3.00%
2016 560,000 272,950 832,950 832,950 6,605,000 4.00%
2017 580,000 250,150 830,150 830,150 6,045,000 4.00%
2018 605,000 226,450 831,450 831,450 5,465,000 4.00%
2019 625,000 201,850 826,850 826,850 4,860,000 4.00%
2020 650,000 176,350 826,350 826,350 4,235,000 4.00%
2021 680,000 148,900 828,900 828,900 3,585,000 4.25%
2022 705,000 119,469 824,469 824,469 2,905,000 4.25%
2023 735,000 88,869 823,869 823,869 2,200,000 4.25%
2024 770,000 54,000 824,000 824,000 1,465,000 5.00%
2025 695,000 17,375 712,375 712,375 695,000 5.00%
Totals @
06/30/14 7,145,000 1,848,613 8,993,613 8,993,613
Bonds due after July 1, 2017 will be subject to call for prior redemption
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Paid by
Parking
Revenues
2009 Parking Revenue Bond Issue
Principal payable 7-1, beginning July 1, 2010;
Interest payable 7-1 and 1-1, beginning January 1, 2011
This $9,110,000 bond issue was used to refund the 1999 Parking Revenue Bonds.
357
TRANSIT FUND
The Transit fund accounts for the operations of the City’s public transportation operations. The
Transit enterprise fund utilizes user fees, property taxes, and State and Federal funding to
provide transportation services throughout the City including para-transit services. These
activities were transferred from the General fund to the enterprise fund in fiscal year 2013.
With the FY13 budget, Transit operations were transitioned to an enterprise fund. Fund balance
and other trends will continue develop. In fiscal years 2011 and 2012, the transit operations
were within the General Fund. An adjustment to fund balance was also made in FY13 for the
change in accounting method from cash basis to accrual basis. This resulted in a downward
adjustment of $456,213 in fund balance. This decrease was a result of accounts and contracts
payable at year-end. The FY14 projected fund balance is estimated as 16.9% lower than FY13.
For FY15, the unassigned fund balance is estimated to increase from the FY14 revised budget
by 19.9%. Assigned fund balance is for bus replacement reserves.
(1) FY14 and FY15 figures are estimates
An inter-fund loan was made in fiscal year 2006 from the Landfill fund to the Transit operations
for the construction of a day care center at the Court Street Transportation Facility. The loan
was a 10 year loan for 513,181. A loan payment transfer is budgeted in FY15 for $56,388 to the
Landfill fund. The loan will be fully repaid in fiscal year 2016.
Revenue:
The Transit fund is funded through several revenue sources:
Federal Operating Assistance: Based on an MPOJC formula, these funds
are distributed annually between Cambus, Coralville Transit, and Iowa City
Transit. State Operating Assistance: Job Access and Reverse Commute
Program (JARC), is a Federally-funded, application-based grant program,
with annual allocations. This is 34.7% of FY15 budgeted revenue.
Transit Property Tax Levy: Iowa State Code chapter 384.12.10 provides the
legal authority for municipalities to levy additional taxes, including “a tax for
the operation and maintenance of a municipal transit system…” Iowa City
FY11 FY12 FY13 FY14 FY15
Unassigned $-$-$2,113,868 $1,755,850 $2,105,746
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Fund Balance (1)
358
transit property tax levy is $.95 per thousand of valuation. These property tax
funds are collected in the General fund and transferred to the Transit fund.
Fares: Fares amount to 32% of the Transit fund revenue. Fare increases
were last implemented during fiscal year 2013.
Court Street Transportation Parking and Rent Revenues: These revenues
include all hourly ($1.00 per hour after the first hour) and permit ($80 per
month) parking as well as rent from the commercial properties.
Other Revenue: In addition to fare increases, the Transit fund receives
revenue from advertising and other miscellaneous sources.
FY15 revenue is projected to remain flat from the FY14 revised revenue estimates. The
budget estimates a greater percentage of the Transit revenue to come from the Federal
operating subsidy (9% increase) in FY15 and a slightly lower percentage (2% decrease)
from transit fees compared to FY14.
The Transit Property Tax Levy estimated at $2.97 million will be transferred into the Transit
fund from the General fund in FY15. Combined with the funding from other governments,
approximately $4.95 million of the $7 million in revenues and transfers in or 70.7% is from
sources of revenue that are not generated by the transit operations.
Expenditures:
FY15 budgeted expenditures represent a 4.1% decrease from the FY14 revised estimate,
with the primary difference coming from a decrease in capital outlay expenditures.
The FY15 budget includes a $54,000 capital project transfer for the replacement and
upgrade of security camera recorders on the buses.
32%
49%
19%
0%
FY15 Adopted - $4,032,763
Charges for Services
Intergovernmental
Use of Money &
Property
Miscellaneous
58% 24%
17%
1%
FY15 Adopted - $6,544,321
Personnel
Services
Supplies
Capital Outlay
359
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 -$ -$ -$ 3,859,793$ 3,501,775$ 3,851,671$
Revenues:
Use Of Money And Property
Interest Revenues -$ -$ 11,353$ -$ 11,353$ 11,380$
Rents - - 124,530 134,558 124,530 129,540
Parking Ramp Revenue - - 652,919 632,274 - -
Intergovernmental
Fed Intergovnt Rev - - 1,043,854 1,025,000 1,400,144 1,212,570
Other State Grants - - 644,416 754,675 548,941 516,050
Local 28E Agreements - - 120,413 32,844 32,844 32,850
Charges For Fees And Services
Transit Fees - - 1,292,339 1,365,129 1,290,908 1,290,910
Misc Charges For Svc - - 3,016 75,000 3,000 3,000
Refuse Charges - - 1,541 2,518 1,541 2,030
Parking Charges - - - - 618,141 625,210
Miscellaneous
Misc Merchandise - - 1,361 1,112 1,361 1,240
Other Misc Revenue - - 736 5,994 - -
Sub-Total Revenues - - 3,896,478 4,029,104 4,032,763 3,824,780
Transfers In:
Transfers In - General Fund - - 4,027,141 - - -
Transfer In - Transit Property Tax Levy - - 2,754,939 2,869,291 2,971,842 2,971,842
Transfer In - Operations to Imprv Resrv - - 1,892,475 - - -
Sub-Total Transfers In - - 8,674,555 2,869,291 2,971,842 2,971,842
Total Revenues & Transfers In -$ -$ 12,571,033$ 6,898,395$ 7,004,605$ 6,796,622$
Expenditures:
Mass Transit Admin -$ -$ 345,618$ 484,357$ 446,316$ 458,027$
Mass Transit Operations - - 4,112,979 4,710,787 4,298,021 4,362,734
Fleet Maintenance - - 1,539,029 1,482,792 1,651,527 1,689,883
Court St Transportation Center - - 158,075 149,153 148,457 151,716
Sub-Total Expenditures - - 6,155,701 6,827,089 6,544,321 6,662,361
Transfers Out:
Capital Project Fund - - 152,622 374,000 54,000 200,000
InterFund Loan Repay Landfill - - 54,229 55,324 56,388 29,651
Reserve Transfers Out - - 1,892,475 - - -
Sub-Total Transfers Out - - 2,099,326 429,324 110,388 229,651
Total Expenditures & Transfers Out -$ -$ 8,255,027$ 7,256,413$ 6,654,709$ 6,892,012$
Fund Balance*, June 30 -$ -$ 4,316,006$ 3,501,775$ 3,851,671$ 3,756,281$
Change in Accounting Method - - (456,213) - - -
Adjusted Fund Balance*, June 30 - - 3,859,793 3,501,775 3,851,671 3,756,281
Restricted / Committed /Assigned - - 1,745,925 1,745,925 1,745,925 1,745,925
Unassigned Balance -$ -$ 2,113,868$ 1,755,850$ 2,105,746$ 2,010,356$
% of Expenditures 26%24%32%29%
* Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
** See General Fund for Transit Activity Prior to 2013, Beginning Cash Reclassified from General Fund in 2013
Transit (7150 - 7151)
Fund Summary
City of Iowa City
360
TRANSIT OPERATIONS
The Transit Division is a self-supporting enterprise fund that provides fixed-route and paratransit
bus services as well as operating the Court Street Transportation Center. The division is
committed to providing safe, courteous, and quality transportation to the citizens and visitors of
Iowa City as well as the City of University Heights. The division’s budget is organized into four
activities:
Transit Administration
Transit Administration personnel consists of two Operations Supervisors, a 0.5 FTE
Customer Service Representative, and half of the Transportation Services Director and
Associate Director positions. Administration oversees the operation of:
Mass Transit Operations (fixed-route and paratransit services)
Iowa City Transit fixed route operations include 19 routes during weekday peak service
within the corporate limits of Iowa City and University Heights. Fixed route bus service is
operated with a 27 bus fleet, Monday - Friday from 5:45 am - 11:20 pm, Saturday from
5:45 am - 7:40 pm. During peak hours, most routes operate on 30 minute headways
while providing hourly service during off-peak and Saturdays. Complimentary paratransit
service is provided mirroring the hours of operation of the fixed route service. These
services are contracted through an agreement with Johnson County SEATS with
vehicles provided by the City of Iowa City.
Fleet Maintenance
Iowa City Transit maintains a fleet of 27 40 ft. heavy duty buses and 10 paratransit
buses, all of which are ADA accessible.
Court Street Transportation Center
In addition to operating the public transit services, Iowa City Transit also operates the
Court Street Transportation Center. This multi-use facility houses a 600 space parking
facility and four commercial properties. This facility was FTA funded resulting in all
revenues being directed to the transit fund.
HIGHLIGHTS
Provided 1,879,594 passenger trips in FY13
Provided service covering 712,000 miles and 54,500 hours
Contracted paratransit service provided 101,700 passenger trips in FY13
Joint project with Coralville Transit to implement new fare collection system utilizing
50% grant funds
361
Recent Accomplishments:
Purchased 1 new 20 passenger Light
Duty bus utilizing 80% FTA funding.
Received grant funding for replacement
of 4 Light Duty buses to replace aging
para-transit vehicles.
Continuing partnership with University of
Iowa-Cambus and Coralville Transit,
began design of automated trip planner
system.
Expanded and restructured Eastside
Loop route to make more efficient.
Completed negotiations of a five year
28E Agreement with Johnson County to
provide para-transit services.
Installed access and revenue control
equipment at the Court Street
Transportation Center, which allowed us
to offer “first hour free”.
Upcoming Challenges:
Property tax reform will impact our
transit levy funds which currently are
$2.9 million annually.
The current transit maintenance and
storage facility is located on a former
uncontrolled dump site which is also a
highly desirable location for
development. Relocation of this facility
continues to be a priority for the
department but funding this facility may
be a challenge due to the decrease in
transit capital funding. Working with
MPOJC to develop planning documents.
Increase in cost of para-transit services.
Some of this has been offset by rate
increases and service cuts.
Staffing:
FY 2013 Actual FY 2014 Actual FY 2015 Adopted
Total FTE’s 51.75 51.25 51.25
Service Level Changes for FY 2015:
The SEATS para-transit service will have service cuts as a result of reduced funding from
Johnson County. This will be coupled with an increase in fees for this same service and an
increase in maintenance costs as the City takes over the para-transit fleet maintenance from
the County.
Financial Highlights:
Services expenditures in Mass Transit Administration increased by 36.3% or $44,686 primarily
due to an increase in insurance costs. Personnel expenditures decreased by $82,513 or 22.9%
primarily due to staff turnover.
Supplies expenditures in the Fleet Maintenance activity increased by $161,279 or 17.4% due to
an increase in the price of diesel fuel and due to a budget estimate of $60,000 for the cost of
repair and maintenance supplies for the para-transit bus fleet.
362
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Provide safe, courteous, and quality transportation
services
Department Objective: Increase Rides per Revenue Hour to 37 by FY 2015
Performance Measures:
Riders per Revenue Vehicle Hour
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Increase fare-box/expense ratio
Department Objective: Fare-box revenues to cover 33% of operating costs by the
end of FY2015
Performance Measures:
Fare-box/Expense Ratio
FY 2011 FY 2012 FY 2013
33.39 35.70 34.50
FY 2011 FY 2012 FY 2013
22% 21% 27%
363
City of Iowa City
Activity: Mass Transit Admin (810210)Fund: Transit (7150)
Division: Mass Transit (810200)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues -$ -$ 11,353$ -$ 11,353$ 11,380$
Miscellaneous
Other Misc Revenue - - 345 - - -
Other Financial Sources
Transfer In - Transit Property Tax Levy - - 2,754,939 2,869,291 2,971,842 2,971,842
Transfer In - Imprv Resrv to Operations - - 1,618,372 - - -
Total Revenues -$ -$ 4,385,009$ 2,869,291$ 2,983,195$ 2,983,222$
Expenditures:
Personnel -$ -$ 195,840$ 361,005$ 278,492$ 286,847$
Services - - 150,707 122,999 167,685 171,039
Supplies - - (929) 353 139 142
Total Expenditures -$ -$ 345,618$ 484,357$ 446,316$ 458,027$
Personnel Services - FTE 2012 2013 2014 2015
Assoc Dir -Trans Service 0.50 0.50 0.50 0.50
Customer Service Rep - Pkg - - 0.50 0.50
Operations Supv - Trans Serv 2.50 2.00 2.00 2.00
Transportation Svc Director 0.50 0.50 0.50 0.50
Total Personnel 3.50 3.00 3.50 3.50
* See General Fund for Transit activity prior to 2013
Activity Summary
364
City of Iowa City
Activity: Mass Transit Operations (810220)Fund: Transit (7150)
Division: Mass Transit (810200)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Intergovernmental
Fed Intergovnt Rev -$ -$ 1,043,854$ 1,025,000$ 1,400,144$ 1,212,570$
Other State Grants - - 644,416 754,675 548,941 516,050
Local 28E Agreements - - 120,413 32,844 32,844 32,850
Charges For Fees And Services
Transit Fees - - 1,292,339 1,365,129 1,290,908 1,290,910
Misc Charges For Svc - - 3,016 75,000 3,000 3,000
Miscellaneous
Other Misc Revenue - - 142 1,107 - -
Total Revenues -$ -$ 3,104,180$ 3,253,755$ 3,275,837$ 3,055,380$
Expenditures:
Personnel -$ -$ 2,886,328$ 2,789,388$ 2,975,261$ 3,064,519$
Services - - 1,193,827 1,349,601 1,245,926 1,270,845
Supplies - - 28,592 21,442 26,834 27,371
Capital Outlay - - 4,232 550,356 50,000 -
Total Expenditures -$ -$ 4,112,979$ 4,710,787$ 4,298,021$ 4,362,734$
Personnel Services - FTE 2012 2013 2014 2015
Customer Service Rep - Transit 1.00 1.00 - -
M.W. I - Transit 3.00 2.00 2.00 2.00
M.W. II - Transit 1.00 - - -
Mass Transit Operator 37.75 37.75 37.75 37.75
M.W. II - Transit - 1.00 1.00 1.00
M.W. II - Transportation Serv. 1.00 - - -
Sr. M.W. - Parking & Transit 0.50 0.50 0.50 0.50
Total Personnel 44.25 42.25 41.25 41.25
Capital Outlay 2014 2015
Fare boxes 543,000$ -$
Mobile hoist system - 40,000
Air conditioning treatment equipment - 10,000
Video camera for court street ramp 7,356 -
Total Capital Outlay 550,356$ 50,000$
Activity Summary
365
City of Iowa City
Activity: Fleet Maintenance (810230)Fund: Transit (7150)
Division: Mass Transit (810200)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Refuse Charges -$ -$ 1,541$ 2,518$ 1,541$ 2,030$
Miscellaneous
Misc Merchandise - - 1,361 1,112 1,361 1,240
Other Misc Revenue - - 249 4,887 - -
Total Revenues -$ -$ 3,151$ 8,517$ 2,902$ 3,270$
Expenditures:
Personnel -$ -$ 485,485$ 521,266$ 532,584$ 548,562$
Services - - 32,409 34,071 30,209 30,813
Supplies - - 896,863 927,455 1,088,734 1,110,509
Capital Outlay - - 124,272 - - -
Total Expenditures -$ -$ 1,539,029$ 1,482,792$ 1,651,527$ 1,689,883$
Personnel Services - FTE 2012 2013 2014 2015
Mechanic II - Transit 2.00 2.00 2.00 2.00
Mechanic III - Transit 2.00 2.00 2.00 2.00
Operations Supv - Trans Serv 1.00 1.00 1.00 1.00
Parts/Data Entry Clk - Transit 1.00 1.00 1.00 1.00
Body Repair Mechanic 1.00 - - -
Total Personnel 7.00 6.00 6.00 6.00
* See General Fund for Transit activity prior to 2013
Activity Summary
366
City of Iowa City
Activity: Court St Transportation Center (810240)Fund: Transit (7150)
Division: Mass Transit (810200)Department: Transportation Services
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Rents -$ -$ 124,530$ 134,558$ 124,530$ 129,540$
Parking Ramp Revenue - - 652,919 632,274 - -
Charges For Fees And Services
Parking Charges - - - - 618,141 625,210
Total Revenues -$ -$ 777,449$ 766,832$ 742,671$ 754,750$
Expenditures:
Personnel -$ -$ 62,629$ 32,604$ 29,005$ 29,875$
Services - - 93,716 102,554 115,930 118,249
Supplies - - 1,730 13,995 3,522 3,592
Total Expenditures -$ -$ 158,075$ 149,153$ 148,457$ 151,716$
Personnel Services - FTE 2012 2013 2014 2015
M.W. I - Parking Systems 1.00 0.50 0.50 0.50
Total Personnel 1.00 0.50 0.50 0.50
* See General Fund for Transit activity prior to 2013
Activity Summary
367
WASTEWATER TREATMENT FUND
The Wastewater Treatment fund accounts for the business-like operations of the City’s
wastewater/sewer utility. The wastewater utility operates the City’s two waste treatment plants,
the sanitary sewer collection system, and the wastewater monitoring operations. The
Wastewater fund is primarily supported through user fees.
The wastewater operations are currently undergoing a major transformation. The City is
currently completing expansion of the South Wastewater Plant and relocating the North
Wastewater Treatment Plant operations into the South Plant. The project estimate is $55
million, with funding of $41.4 million from state and federal grants, $8.6 million from Local
Option Sales Tax revenue, and $5 million from Wastewater user fees. This project has spanned
several years and is scheduled for completion in FY15. Closure and removal of the North
Treatment Plant is planned following the completion of the south plant expansion.
Reconstruction of the North River Corridor Trunk Sewer is scheduled for FY2015-2016 and is to
be constructed in conjunction with the Gateway project. It will replace two existing sewers with
a single sewer the will be sized to the existing drainage area plus 5,700 acres of the Rapid
Creek watershed north of I-80. The existing sewers were constructed in 1983 and 1936. Total
project estimate is for $5.1 million and is to be funded from Wastewater user fees. The fiscal
year 2015 and 2016 budgets each include a transfer of $2 million for this project.
(1) FY14 and FY15 figures are estimated; FY11 and FY12 are cash basis
The Wastewater fund’s unassigned fund balance at FY13 year-end increased to approximately
$14.1 million. The increase is primarily due to an upward adjustment for the change in
accounting method from cash basis to modified accrual basis. The adjustment primarily
represents sewer fees receivable at year end. Restricted cash balance was approximately $10
million at the end of fiscal year 2013. These funds are restricted in accordance with revenue
bond covenants.
FY11 FY12 FY13 FY14 FY15
Unassigned $12,861,879 $13,546,595 $14,063,169 $13,336,460 $12,502,127
$11,500,000
$12,000,000
$12,500,000
$13,000,000
$13,500,000
$14,000,000
$14,500,000
Fund Balance (1)
368
FY14 year-end unassigned fund balance is estimated to drop 5.2% from FY13, and FY15 year-
end balance is estimated to fall another 6.3%. These decreases are primarily due to the
continuation of major capital project expenditures.
Bond covenant requirements are monitored on an accrual basis and reported in the City’s
Consolidated Annual Financial Report. Restricted cash balance is expected to decrease to
$9.86 million in fiscal year 2015.
Revenues:
Approximately 97% of Wastewater operations are funded through charges for services.
Wastewater Operations are funded by sewer user fees, per the following schedule:
Minimum Monthly Charge (includes the first 100 cu. ft. used) $8.15
Each Additional 100 cu. ft. $3.99
BOD (per pound) 300 mg/L or less included in charge for 100 cu.
ft. of water used
BOD (per pound) from 301 mg/L to 2000 mg/L $0.28 per pound
BOD (per pound) greater than 2000 mg/L $0.425 per pound
Suspended Solids (SS) per pound $0.227 per pound
Monthly Minimum, Unmetered User $33.36 per month
Manufactured Housing Park, Monthly Minimum per lot $33.36 per month
Holding Tank Waste - plus landfill fees $0.032 per gallon
Holding Tank Waste Hauler - Annual Permit $907.00 per year
Overall, the FY15 budgeted revenue is estimated at 2.2% higher than the FY14 estimate. The
increase stems primarily from the increase in revenue in FY13 actual revenue due to drought
conditions. No changes are proposed in the FY15 budget to the City’s sewer rate structure.
Use of Money & Property primarily consists of interest on investments.
97%
1% 2%
FY15 Adopted - $13,283,613
Charges for
Services
Misc Revenue
Use of Money &
Property
369
Expenditures:
The FY15 budgeted expenditures are 2.1% higher than the estimated FY2014 expenditures.
The FY15 Wastewater budget also splits the Lift Station expenditures out of the Collection
Systems cost center into its own cost center for accounting purposes. The impact of the plant
renovations and closure will not be fully known until after the completion of the FY15 budget.
The Wastewater fund added a .25 FTE for a Project Support Assistant in FY15. This position
is being split between the Water, Wastewater, and Storm Sewer funds. Debt service
expenditures account for 45% of the Wastewater fund’s total expenditures.
20%
26%
6%
3%
45%
FY15 Adopted - $10,332,884
Personnel
Services
Supplies
Capital Outlay
Debt Service
370
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 41,380,120$ 24,863,582$ 25,451,053$ 24,137,050$ 23,311,727$ 22,362,456$
Revenues:
Licenses And Permits
Misc Permits & Lic 4,855$ 5,896$ 6,604$ 5,896$ 6,604$ 6,610$
Use Of Money And Property
Interest Revenues 300,965 276,163 291,054 276,163 291,054 291,850
Royalties & Commiss 248 271 274 271 274 280
Charges For Fees And Services
Misc Charges For Svc 75,696 8,665 1,386 8,665 360 364
Wastewater Charges 12,682,773 12,548,976 12,889,204 12,548,976 12,889,204 12,712,490
Refuse Charges - 3,421 - 3,421 1,026 1,026
Miscellaneous
Misc Merchandise 222 323 524 323 524 530
Other Misc Revenue 53,537 151,486 94,567 151,486 94,567 94,570
Other Financial Sources
Sale Of Assets 8,588 469 - - - -
Sub-Total Revenues:13,126,884 12,995,670 13,283,613 12,995,201 13,283,613 13,107,720
Transfers In:
Debt Sales - - - 7,000,000 - -
1) Bond Ordinance Trans 6,485,896 6,488,050 4,581,311 4,570,067 4,559,962 4,488,036
Sub-Total Transfers In 6,485,896 6,488,050 4,581,311 11,570,067 4,559,962 4,488,036
Total Revenues & Transfers In 19,612,780$ 19,483,720$ 17,864,924$ 24,565,268$ 17,843,575$ 17,595,756$
Expenditures:
Wastewater Administration 1,753,074$ 1,759,669$ 1,447,946$ 1,682,245$ 1,634,979$ 1,649,567$
Wastewater Treatment Plant Ops 2,707,145 2,918,215 2,824,314 2,914,034 3,041,683 3,113,956
Lift Stations - - - - 361,934 213,623
Wastewater Collection Systems 753,939 869,541 839,205 851,549 619,388 635,808
Wastewater Debt Service 23,014,004 6,308,000 6,411,888 4,668,681 4,674,900 4,695,119
Sub-Total Expenditures 28,228,162 11,855,425 11,523,353 10,116,509 10,332,884 10,308,073
Transfers Out:
Capital Project Fund 1,394,822 529,740 4,584,177 10,704,015 3,900,000 2,500,000
1) Debt Service Funding 6,485,896 6,488,050 4,581,311 4,570,067 4,559,962 4,488,036
Operating Subsidy 20,438 23,034 23,784 - - -
Sub-Total Transfers Out 7,901,156 7,040,824 9,189,272 15,274,082 8,459,962 6,988,036
Total Expenditures & Transfers Out 36,129,318$ 18,896,249$ 20,712,625$ 25,390,591$ 18,792,846$ 17,296,109$
Fund Balance*, June 30 24,863,582$ 25,451,053$ 22,603,352$ 23,311,727$ 22,362,456$ 22,662,103$
Change in Accounting Method - - 1,533,698 - - -
Adjusted Fund Balance*, June 30 24,863,582 25,451,053 24,137,050 23,311,727 22,362,456 22,662,103
Restricted / Committed /Assigned 12,001,703 11,904,458 10,073,881 9,975,267 9,860,329 9,653,246
Unassigned Balance 12,861,879$ 13,546,595$ 14,063,169$ 13,336,460$ 12,502,127$ 13,008,857$
% of Expenditures 36%72%68%53%67%75%
1) Same Fund Transfers required by bond covenants
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Wastewater Treatment (7200 - 7201)
Fund Summary
City of Iowa City
371
WASTEWATER TREATMENT OPERATIONS
The Iowa City Wastewater division exists in order to economically ensure the public health and
safety of the citizens of Iowa City and locally protect the Iowa River as a water resource for the
people of Iowa. The division will achieve the mission by providing proper care, operation, and
maintenance of City wastewater and storm water collection systems, treatment plants, and the
local environment.
Wastewater Treatment processes an average of 9.7 million gallons of wastewater per day. Staff
members measure and report 120 different tests per month to the Iowa Department of Natural
Resources (DNR) for both influent waste and treated effluent.
Other major work elements for this division include sewer main repairs, preventative
maintenance, and 24/7 response to emergency sewer calls. Staffing is seven days a week for
operations staff. Administrative, lab, and maintenance staff are on-site five days a week. The
division’s budget is organized into five activities:
Wastewater Administration
Wastewater Administration personnel consists of 0.5 FTE Wastewater Superintendent,
1.0 FTE Assistant Superintendent, and 0.5 FTE Senior Clerk. Administration oversees
the operation of:
Wastewater Treatment Plant Operations
The Wastewater division operates and maintains only one treatment plant now. The
South Plant, located at 4366 Napoleon St. SE, was expanded in 2013 to accommodate
more stringent water quality standards and future growth in residential and industrial
customers. The North Plant, in service for 79 years, has been decommissioned.
Wastewater Collection Systems
The Wastewater division maintains 300 miles of sanitary sewer. The division also
operates and maintains 18 lift stations throughout the City. Wastewater lift stations are
facilities designed to move wastewater from lower to higher elevation, particularly where
the elevation of the source is not sufficient for gravity flow and/or when the use of gravity
conveyance will result in excessive excavation depths and high sewer construction
costs.
Wastewater Debt Service
Wastewater debt service consists of principal and interest payments on wastewater
revenue bonds, which are repaid with wastewater revenue.
372
HIGHLIGHTS
The total treatment capacity for both City plants is 24 million gallons/day under
average conditions.
Treatment Plant operations accomplish 95.5% removal of CBOD, suspended solids,
and ammonia nitrogen – the key pollutants required to be monitored.
Preventive maintenance jetting of the sewer collection system covers 15% per year
and video inspection covers 5% per year of the 300 miles of public sewer.
Sewer emergency call response takes place within 30 minutes, 24 hours per day.
Recent Accomplishments:
The decommissioning of the North
Wastewater Treatment plant has
consolidated operations at the South
Plant, with a potential for improved
efficiency and economic development
potential at the former plant location.
The Wastewater division analyzes 6,376
required samples for compliance with
NPDES requirement, with 1 sample at
the South Plant exceeding limits in
CY13, a compliance rate of 99.9%.
18 out 26 division Staff are certified
Treatment Plant Operators by the state
of Iowa. The staff collectively carries15
additional technical certifications.
Upcoming Challenges:
Completion and start-up of the
expanded facilities at the South Plant
will require compliance with new and
more stringent effluent limits.
The North River Trunk Sewer
reconstruction will provide future
development capacity, improve the
sewer system reliability, and decrease
infiltration.
Flooding in 2013 revealed a
compromised interceptor line along the
east bank of the Iowa River. Lining of
this section will decrease infiltration,
which will reduce pumping costs.
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 25.40 24.40 24.65
Added 25% of a Project Support Assistant position in Water Administration in FY2015 budget.
Service Level Changes for FY2015:
North Treatment Plant will be decommissioned and flows will be directed to the expanded
South Treatment Plant.
373
Financial Highlights:
Services expenditures increased by $235,063 or 26.2% in the Wastewater Treatment Plant
operations due to the increase in electricity stemming from transferring the North Plant
operations to the South Plant. Supplies expenditures decreased by $108,353 or 18.8% in
FY2015 also due to the closure of the North Plant operations.
The Lift Stations activity was split from the Wastewater Collection Systems budget into its own
budget. The FY2015 budget for Lift Stations is $361,934 which includes capital outlay for
process instruments for $152,500. The Wastewater Collection Systems budget decreased by
$232,161 in FY2015.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods, Strategic Economic Development
Activities, & Enhanced Communication and Marketing
Department Goal: Protect the City’s natural resources and waterways for
public health, recreation opportunities and development.
Department Objective: Meet or exceed DNR permit requirements for sanitary
sewer systems.
Performance Measures:
Carbonaceous Biochemical Oxygen Demand (CBOD) – Percent Removal*
Total Suspended Solids (TSS) – Percent Removal*
Ammonia (NH3) – Percent Removal*
* Higher Number is Better
Goal FY 2011 FY 2012 FY 2013
98.0% 97.7% 97.8% 97.0%
Goal FY 2011 FY 2012 FY 2013
98.0% 97.1% 97.3% 97.6%
Goal FY 2011 FY 2012 FY 2013
97.0% 91.9% 91.3% 96.7%
374
Strategic Plan Goal: Healthy Neighborhoods, Strategic Economic Development
Activities, & Enhanced Communication and Marketing
Department Goal: Protect public and private property from water damage and
health hazards
Department Objective: Control Sanitary Sewer Overflows (SSO – sewer backups)
Performance Measures:
Number of SSOs per Year**
Sewer Jetting, Miles per Year*
Video Inspection, Miles per Year*
* Higher Number is Better
** Lower Number is Better
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
5 4 9 6
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
40 39.1 45.5 45
FY 2011 FY 2012 FY 2013 FY 2014
Estimate
4.5 15.7 19.2 18
375
City of Iowa City
Activity: Wastewater Administration (720110)Fund: Wastewater Treatment (7200)
Division: Wastewater (720100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 295,450$ 276,163$ 291,054$ 276,163$ 291,054$ 291,850$
Charges For Fees And Services
Wastewater Charges 12,681,817 12,548,566 12,880,269 12,548,566 12,880,269 12,703,550
Miscellaneous
Other Misc Revenue 1,068 - 941 - 941 940
Other Financial Sources
Sale of Assets 8,588 429 - - - -
Total Revenues 12,986,923$ 12,825,158$ 13,172,264$ 12,824,729$ 13,172,264$ 12,996,340$
Expenditures:
Personnel 198,011$ 205,669$ 192,845$ 206,456$ 228,826$ 235,691$
Services 1,494,905 1,507,861 1,207,636 1,400,812 1,350,119 1,377,121
Supplies 60,158 46,139 47,465 47,477 36,034 36,755
Capital Outlay - - - 27,500 20,000 -
Total Expenditures 1,753,074$ 1,759,669$ 1,447,946$ 1,682,245$ 1,634,979$ 1,649,567$
Personnel Services - FTE 2012 2013 2014 2015
Asst Supt - Wastewater 1.00 1.00 1.00 1.00
Sr Clerk/Typist - Wastewater 0.50 0.50 0.50 0.50
Wastewater Superintendent 0.50 0.50 0.50 0.50
Project Support Assistant - - - 0.25
Total Personnel 2.00 2.00 2.00 2.25
Capital Outlay 2014 2015
Laboratry Equipment 27,500$ 20,000$
Total Capital Outlay 27,500$ 20,000$
Activity Summary
376
City of Iowa City
Activity: Wastewater Treatment Plant Ops (720120)Fund: Wastewater Treatment (7200)
Division: Wastewater (720100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Licenses And Permits
Misc Permits & Licenses 907$ -$ -$ -$ -$ -$
Use Of Money And Property
Royalties & Commissions 248 271 274 271 274 280
Charges For Fees And Services
Misc Charges For Services 75,696 8,665 1,386 8,665 360 364
Refuse Charges - 3,421 - 3,421 1,026 1,026
Miscellaneous
Misc Merchandise 192 - - - - -
Other Misc Revenue - 148,496 92,911 148,496 92,911 92,910
Total Revenues 76,136$ 160,853$ 94,571$ 160,853$ 94,571$ 94,580$
Expenditures:
Personnel 1,283,389$ 1,357,737$ 1,283,238$ 1,283,019$ 1,343,958$ 1,384,277$
Services 937,915 951,714 933,266 895,618 1,130,681 1,153,295
Supplies 477,509 605,464 489,887 575,397 467,044 476,385
Capital Outlay 8,332 3,300 117,923 160,000 100,000 100,000
Total Expenditures 2,707,145$ 2,918,215$ 2,824,314$ 2,914,034$ 3,041,683$ 3,113,956$
Personnel Services - FTE 2012 2013 2014 2015
Chemist 1.00 1.00 1.00 1.00
Electrician - Wastewater 1.00 1.00 1.00 1.00
Electronics Tech - Wastewater 1.00 1.00 1.00 1.00
Laboratory Technician - WW 2.00 2.00 1.00 1.00
M. W. I - Wastewater Trtmt 1.00 1.00 1.00 1.00
Maint Operator - Wastewater 3.00 3.00 3.00 3.00
M.W. II - Wastewater Trtmnt Plnt 3.00 3.00 2.00 2.00
Sr M.W. - Wastewater Plant 1.00 1.00 1.00 1.00
Sr TPO - Wastewater 1.00 1.00 1.00 1.00
TPO - Wastewater Treatment 4.00 4.00 4.00 4.00
Total Personnel 18.00 18.00 16.00 16.00
Capital Outlay 2014 2015
Building improvements 20,000$ -$
Contracted Improvements 15,000 -
Facility Repairs 50,000 -
Facility Repairs & Process Equipment 15,000 -
Landscaping 5,000 -
North Plant Maintenance 5,000 -
NP Instruments Upgrade/Repairs - 100,000
Process instruments 50,000 -
Total Capital Outlay 160,000$ 100,000$
Activity Summary
377
City of Iowa City
Activity: Lift Stations (720130)Fund: Wastewater Treatment (7200)
Division: Wastewater (720100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Expenditures:
Services -$ -$ -$ -$ 197,934$ 201,893$
Supplies - - - - 11,500 11,730
Capital Outlay - - - - 152,500 -
Total Expenditures -$ -$ -$ -$ 361,934$ 213,623$
Capital Outlay 2014 2015
Lift Station Process Instruments -$ 152,500$
Total Capital Outlay -$ 152,500$
Activity Summary
378
City of Iowa City
Activity: Wastewater Collection Systems (720140)Fund: Wastewater Treatment (7200)
Division: Wastewater (720100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Licenses And Permits
Misc Permits & Licenses 3,948$ 5,896$ 6,604$ 5,896$ 6,604$ 6,610$
Charges For Fees And Services
Wastewater Charges 956 410 8,935 410 8,935 8,940
Miscellaneous
Misc Merchandise 30 323 524 323 524 530
Other Misc Revenue 52,469 2,990 715 2,990 715 720
Other Financial Sources
Sale Of Assets - 40 - - - -
Total Revenues 57,403$ 9,659$ 16,778$ 9,619$ 16,778$ 16,800$
Expenditures:
Personnel 427,163$ 444,148$ 412,998$ 493,529$ 503,203$ 518,299$
Services 198,928 187,941 205,339 192,543 24,078 24,560
Supplies 54,535 55,748 38,251 57,977 42,107 42,949
Capital Outlay 73,313 181,704 182,617 107,500 50,000 50,000
Total Expenditures 753,939$ 869,541$ 839,205$ 851,549$ 619,388$ 635,808$
Personnel Services - FTE 2012 2013 2014 2015
M.W. III - Wastewater Collect. 1.80 1.80 1.80 1.80
M.W. II - Wastewater Trtmnt Plnt 2.70 2.70 3.70 3.70
Sr M.W. - Wastewater Collection 0.90 0.90 0.90 0.90
Total Personnel 5.40 5.40 6.40 6.40
Capital Outlay 2014 2015
Inflow & Infiltration Repair 50,000$ 50,000$
Lift Station Process Equip 15,000 -
Lift Station Structure Repair 15,000 -
Mr. Manhole Repair System 20,000 -
Sampling Equipment 7,500 -
Total Capital Outlay 107,500$ 50,000$
Activity Summary
379
City of Iowa City
Activity: Wastewater Debt Service (720800)Fund: Wastewater Treatment (7200)
Division: Wastewater (720100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Use Of Money And Property
Interest Revenues 5,515$ -$ -$ -$ -$ -$
Other Financial Sources
Bond Ordinance Trans 6,485,896 6,488,050 4,581,311 4,570,067 4,559,962 4,488,036
Total Revenues & Transfers In 6,491,411$ 6,488,050$ 4,581,311$ 4,570,067$ 4,559,962$ 4,488,036$
Expenditures:
Other Financial Uses
Revenue Bonds Principal & Interest
Payments 23,014,004$ 6,308,000$ 6,411,888$ 4,668,681$ 4,674,900$ 4,695,119$
Total Expenditures 23,014,004$ 6,308,000$ 6,411,888$ 4,668,681$ 4,674,900$ 4,695,119$
Activity Summary
380
Issue / Use of Funds Amount of
Issue Principal Interest Total
Obligation
2008C Sewer Revenue Refunding
of Series 1996, 1997 and 1999 Revenue Bonds 24,280,000 2023 2,459,131 16,145,000 3,106,906 19,251,906
2009A Sewer Refunding
of Series 2000 Revenue Bonds 8,660,000 2026 785,175 7,225,000 2,255,450 9,480,450
2010A Sewer Revenue Refunding
of Series 2001 and 2002 Revenue Bonds 15,080,000 2021 1,424,375 8,585,000 1,249,100 9,834,100
Total Sewer Revenue Bonds:4,668,681 31,955,000 6,611,456 38,566,456
Outstanding June 30, 2014Principal &
Interest
Payments
FY2014
Fiscal Year
Debt Paid
in Full
Sewer Revenue Bonds
Outstanding Debt Obligation at June 30, 2014
Summary by Individual Issue
381
Fiscal
Year Principal Interest Total
2015 1,800,000 664,438 2,464,438 2,464,438 16,145,000 3.50%
2016 1,885,000 597,594 2,482,594 2,482,594 14,345,000 3.75%
2017 1,945,000 523,350 2,468,350 2,468,350 12,460,000 4.00%
2018 2,035,000 443,750 2,478,750 2,478,750 10,515,000 4.00%
2019 2,095,000 361,150 2,456,150 2,456,150 8,480,000 4.00%
2020 2,205,000 264,125 2,469,125 2,469,125 6,385,000 5.00%
2021 1,775,000 164,625 1,939,625 1,939,625 4,180,000 5.00%
2022 1,850,000 74,000 1,924,000 1,924,000 2,405,000 5.00%
2023 555,000 13,875 568,875 568,875 555,000 5.00%
Totals @
06/30/14 16,145,000 3,106,906 19,251,906 19,251,906
Notes due after July 1, 2016 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Paid by
Sewer
Revenues
Coupon
Rate
2008 Sewer Revenue Refunding Capital Loan Notes
Principal payable 7-1, beginning July 1, 2009;
Interest payable 7-1 and 1-1, beginning January 1, 2009.
These notes were issued to provide funds for refunding the outstanding Sewer Revenue
Bonds Series 1996, 1997, and 1999.
382
Fiscal
Year Principal Interest Total
2015 465,000 319,163 784,163 784,163 7,225,000 3.50%
2016 485,000 301,325 786,325 786,325 6,760,000 4.00%
2017 505,000 281,525 786,525 786,525 6,275,000 4.00%
2018 525,000 260,925 785,925 785,925 5,770,000 4.00%
2019 550,000 238,050 788,050 788,050 5,245,000 4.50%
2020 575,000 212,738 787,738 787,738 4,695,000 4.50%
2021 605,000 186,188 791,188 791,188 4,120,000 4.50%
2022 635,000 158,288 793,288 793,288 3,515,000 4.50%
2023 665,000 127,375 792,375 792,375 2,880,000 5.00%
2024 700,000 93,250 793,250 793,250 2,215,000 5.00%
2025 740,000 57,250 797,250 797,250 1,515,000 5.00%
2026 775,000 19,375 794,375 794,375 775,000 5.00%
Totals @
06/30/14 7,225,000 2,255,450 9,480,450 9,480,450
Notes due after July 1, 2017 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Paid by
Sewer
Revenues
2009 Sewer Revenue Refunding Capital Loan Notes
Principal payable 7-1, beginning July 1, 2010;
Interest payable 7-1 and 1-1, beginning January 1, 2010.
These notes were issued to provide funds for refunding the outstanding Sewer Revenue
Bonds Series 2000.
383
Fiscal
Year Principal Interest Total
2015 1,105,000 321,300 1,426,300 1,426,300 8,585,000 4.00%
2016 1,150,000 276,200 1,426,200 1,426,200 7,480,000 4.00%
2017 1,175,000 229,700 1,404,700 1,404,700 6,330,000 4.00%
2018 1,215,000 181,900 1,396,900 1,396,900 5,155,000 4.00%
2019 1,270,000 132,200 1,402,200 1,402,200 3,940,000 4.00%
2020 1,310,000 80,600 1,390,600 1,390,600 2,670,000 4.00%
2021 1,360,000 27,200 1,387,200 1,387,200 1,360,000 4.00%
Totals @
06/30/14 8,585,000 1,249,100 9,834,100 9,834,100
Notes due after July 1, 2018 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Paid by
Sewer
Revenues
Coupon
Rate
2010 Sewer Revenue Refunding Capital Loan Notes
Principal payable 7-1, beginning July 1, 2011;
Interest payable 7-1 and 1-1, beginning January 1, 2011.
These notes were issued to provide funds for refunding the outstanding Sewer Revenue
Bonds Series 2001 and 2002 Refunding.
384
Fiscal
Year Principal Interest Total
2015 3,370,000 1,304,900 4,674,900 4,674,900 31,955,000
2016 3,520,000 1,175,119 4,695,119 4,695,119 28,585,000
2017 3,625,000 1,034,575 4,659,575 4,659,575 25,065,000
2018 3,775,000 886,575 4,661,575 4,661,575 21,440,000
2019 3,915,000 731,400 4,646,400 4,646,400 17,665,000
2020 4,090,000 557,463 4,647,463 4,647,463 13,750,000
2021 3,740,000 378,013 4,118,013 4,118,013 9,660,000
2022 2,485,000 232,288 2,717,288 2,717,288 5,920,000
2023 1,220,000 141,250 1,361,250 1,361,250 3,435,000
2024 700,000 93,250 793,250 793,250 2,215,000
2025 740,000 57,250 797,250 797,250 1,515,000
2026 775,000 19,375 794,375 794,375 775,000
- - - - -
Totals @
06/30/14 31,955,000 6,611,456 38,566,456 38,566,456
Payments Principal
Outstanding
Beginning of
Fiscal Year
Paid by Sewer
Revenue
Sewer Revenue Bonds - Summary
Debt Repayment Schedule
385
WATER FUND
The Water enterprise fund accounts the City’s water utility operations including the
operation of a water production plant, water storage facilities, water distribution system,
water meter reading, and water quality monitoring. The business-like fund is primarily
supported through user fees.
The Water fund’s unassigned fund balance at the close of FY13 was approximately $8.0
million. Though user fees are currently sufficient to cover annual operating costs, they
are insufficient to cover capital project expenditures. The budget presented includes a
5% rate increase for FY15 and another 5% rate increase for FY16. FY13 fund balance
includes an upward adjustment of $265,032 due to the change in accounting method
from cash basis to modified accrual basis. This increase primarily represents accrued
water fee revenues at year-end.
(1) FY14 and FY15 figures are estimates; FY11 and FY12 are cash basis
FY14 year-end unassigned fund balance is estimated to fall 17.5% compared to FY13.
Despite the estimated rate increase, FY15 fund balance is expected to decrease another
16.7%. The fund’s fund balance has declined steadily since fiscal year 2010.
The Water fund will have an estimated $4.2 million in restricted fund balance at the end
of FY15 for revenue bond covenants.
Revenue: The Water Division is funded by water user fees, per the current schedule:
Minimum Monthly Charge (MMC) Minimum Usage Rates
Meter Size (inches) Rate
5/8 (residential) $6.41
3/4 $7.00
1 $8.26
1½ $16.47
2 $22.14
3 $40.91
4 $71.37
6 $143.61
Cubic Feet Rate
First 100/mo. MMC (by meter size)
101-3,000/mo. $2.99/100 cu. ft.
3,001 and over $2.15/100 cu. ft.
Single Purpose Meter Charges
First 100/mo. MMC
Over 101/mo. $2.99/100 cu. ft.
FY11 FY12 FY13 FY14 FY15
Unassigned $10,065,355 $8,733,754 $7,988,259 $6,586,731 $5,487,223
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
Fund Balance
386
A flat 5% rate increase is being proposed for both fiscal year 2015 and 2016 for all
usage levels and meter sizes. The residential meter rate would increase from $6.41 per
month to $6.73 per month in FY15 and then to $7.07 in FY16.Approximately 98% of
Water operations are funded through charges for services. The estimated change in
revenues from FY14 to FY15 is a 10.2% increase, which is based on quantities used
during the previous drought year and the new, proposed rates. FY14 budgeted
revenues was based on revenues from FY12 which was a more normal year for
precipitation.
Use of Money & Property primarily consists of interest on investments.
Expenditures:
The adopted FY15 expenditures are .7% higher than the FY14 revised expenditures. The
FY15 budget includes a .25 FTE for a Project Support Assistant which is being split between
the Water, Sewer, and Storm Water funds. Personnel costs account for 35% of the Water
funds expenditures while debt service accounts for 25% of the fund’s expenditures.
Other financing uses include transfers out of $1,914,400 for capital improvements.
98%
2% 0%
FY15 Adopted - $9,242,556
Charges for Fees &
Services
Use of Money &
Property
Misc Revenue
35%
27%
7%
6%
25%
FY15 Adopted - $8,075,239
Personnel
Services
Supplies
Capital Outlay
Debt Service
387
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 16,147,654$ 14,268,644$ 17,950,722$ 12,138,269$ 10,762,018$ 9,681,710$
Revenues:
Use Of Money And Property
Interest Revenues 141,174$ 567,240$ 144,268$ 147,967$ 144,253$ 144,650$
Rents 650 - 1,000 - 1,000 1,000
Royalties & Commiss 790 846 913 846 913 970
Intergovernmental
Fed Intergovnt Rev 26,319 2,849 - - - -
Disaster Assistance - 317 - - - -
Charges For Fees And Services
Water Charges 8,031,704 8,225,837 8,673,278 8,225,837 9,081,670 9,514,705
Miscellaneous
Printed Materials 30 16 12 - - -
Misc Merchandise 29,043 5,135 12,350 5,135 12,350 12,370
Intra-City Charges - 4,000 2,000 4,000 2,000 2,000
Other Misc Revenue 7,500 2,236 143,303 2,236 370 430
Other Financial Sources
Debt Sales - 4,989,908 - - - -
Sale Of Assets - 729 16,325 - - -
Sub-Total Revenues 8,237,210 13,799,113 8,993,449 8,386,021 9,242,556 9,676,125
Transfers In:
1) Bond Ordinance Trans 2,082,551 2,085,268 1,996,115 2,010,316 2,008,715 2,010,715
Misc Transfers In - - 16,878 - - -
Sub-Total Transfers In 2,082,551 2,085,268 2,012,993 2,010,316 2,008,715 2,010,715
Total Revenues & Transfers In 10,319,761$ 15,884,381$ 11,006,442$ 10,396,337$ 11,251,271$ 11,686,840$
Expenditures:
Water Administration 1,234,179$ 1,319,931$ 1,209,463$ 1,169,368$ 1,249,557$ 1,277,157$
Water Treatment Plant Ops 2,003,682 1,846,513 1,935,659 2,213,695 2,175,052 2,212,556
Water Distribution System 1,118,935 1,248,509 1,248,942 1,374,400 1,356,585 1,390,948
Water Customer Service 1,124,819 1,207,553 1,099,863 1,203,857 1,234,130 1,260,904
Water Public Relations 66,922 71,973 67,769 72,716 70,400 72,234
Water Debt Service 2,011,972 2,061,497 7,063,088 1,985,039 1,989,515 1,987,215
Sub-Total Expenditures 7,560,509 7,755,976 12,624,784 8,019,075 8,075,239 8,201,014
Transfers Out:
Capital Project Fund 1,790,265 567,560 2,078,787 1,398,872 1,914,400 1,469,000
1) Debt Service Funding 2,082,550 2,085,268 1,996,115 2,010,316 2,008,715 2,010,715
GO Bond Abatement 745,009 1,770,465 360,457 344,325 333,225 317,125
Operating Subsidy 20,438 23,034 23,784 - - -
Sub-Total Transfers Out 4,638,262 4,446,327 4,459,143 3,753,513 4,256,340 3,796,840
Total Expenditures & Transfers Out 12,198,771$ 12,202,303$ 17,083,927$ 11,772,588$ 12,331,579$ 11,997,854$
Fund Balance*, June 30 14,268,644$ 17,950,722$ 11,873,237$ 10,762,018$ 9,681,710$ 9,370,696$
Change in Accounting Method - - 265,032 - - -
Adjusted Fund Balance*, June 30 14,268,644 17,950,722 12,138,269 10,762,018 9,681,710 9,370,696
Restricted / Committed /Assigned 4,203,289 9,216,968 4,150,010 4,175,287 4,194,487 4,217,987
Unassigned Balance 10,065,355$ 8,733,754$ 7,988,259$ 6,586,731$ 5,487,223$ 5,152,709$
% of Expenditures 83%72%47%56%44%43%
1) Same Fund Transfers required by bond covenants
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Water (7300 - 7301)
Fund Summary
City of Iowa City
388
WATER OPERATIONS
The mission of the Water division is to efficiently produce and distribute high quality and
abundant quantity of potable water necessary for the residential, commercial, industrial, and
firefighting needs of the City while maintaining compliance with EPA drinking water regulations.
The Water division, as part of the Public Works Department, operates and maintains the potable
water system for the City of Iowa City and University Heights. 24/7 system operation is
maintained to provide regulatory approved quality, at satisfactory pressures, and in quantities
and rates of flow to satisfy all customer demands.
Iowa City’s award-winning water exceeds all required standards set by the Environmental
Protection Agency, with over 200 water quality tests performed each day by professional staff to
ensure that quality standards are attained. Water quality data is available through the
Consumer Confidence Report that is released to the public annually. The division’s budget is
organized into five activities:
Water Administration
Water Administration personnel consists of the Water Superintendent and Assistant
Superintendent. Administration oversees the operation of:
Water Treatment Plant Operations
Iowa City’s state-of-the-art water treatment facility, located at 80 Stephen Atkins Drive,
has a 16.7 million gallon per day capacity.
Water Distribution System
The division operates and maintains 263 miles of water main and appurtenances that
date back to 1882. In FY12, in-house staff replaced 3,000 ft. of water main in the
distribution system.
Customer Service
Nearly 26,000 service accounts are billed monthly. The division recently created a
‘critical customer’ list for emergency communication during main breaks or planned shut
downs.
Public Information/Education
The Water division creates and delivers the Consumer Confidence Report to all
customers and updates the industrial water quality report for review on the City’s
website. The division also generates informative inserts for the customers’ water bills.
Water Debt Service
Water debt service consists of principal and interest payments on water revenue bonds,
which are repaid with water revenue.
389
HIGHLIGHTS
Completion of an Aquifer Storage and Recovery study that will allow treated water to be
stored in the Jordan aquifer during low demand periods and be used during high
demand periods. The benefit of retrofitting and using an existing facility will preclude the
water system from needing to construct additional source and treatment capacity for
future demands.
A Student Operator Program, that was created in 2012 as a cooperative endeavor with
the University Of Iowa College Of Engineering, provides training and experience that is
beneficial for the Water Division and the students. The will be expanded in FY ’15 by
adding two (2) additional students to perform weekend operations and summer
distribution work.
Continuation of inspection, repair and replacement of distribution system assets, i.e.
hydrants, valves, and water main, by distribution staff has been supported by the
introduction of asset management software and hardware.
Water main breaks increased due to drought conditions in FY ’14 will continue in FY ’15
as drought conditions continue.
Recent Accomplishments
Competed water distribution pressure
zone study
Drinking water compliance rate is 100%.
Repaired 94 water main breaks in FY13
up from 57 in FY12
City added 8,565 feet of water main in
FY13
Automated Water Meter Reading (AMR)
system to be completed in FY16.
Upcoming Challenges
Transition to distribution infrastructure
appurtenance predictive and
preventative repair and/or replacement.
Hydrants, valves, and system needs will
be evaluated to address the aging
infrastructure components.
Replace and repair aging infrastructure
in a timely manner
Planning and implementation of
pressure zones as the City water
system continues to grow.
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 32.75 31.75 32.00
Added 25% of a Project Support Assistant position in Water Administration in FY2015 budget.
Service Level Changes for FY2015:
Water rate increases proposed for capital improvement program funding.
Complete expansion of the student operator program.
390
Financial Highlights:
Water service charges in Water Administration are higher by 11.1% due to a proposed rate
increase of 5% in FY2015 and an increase in user activity stemming from the droubt during
FY2013. Services expenditures also increased in the Water Administration activity due to an
increase in insurance reserve payments and administrative charges. There is $206,500
budgeted in FY2015 under the Water Distribution System for water main repairs that is in
addition-to the capital improvement project transfers.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Strategic Economic Development Activities
Department Goal: Ensure the water distribution system delivers high quality
water in sufficient quantities to meet development
opportunities.
Department Objective: Use Comprehensive Distribution Plan to ensure distribution
system will meet current and future water demand. This
includes: pressure zoning; asset management;
rehabilitation and replacement model and plan; and the
GIS migration plan.
Performance Measures:
Water Pumped (millions of gallons)
New Water Main (feet)
FY 2011 FY 2012 FY 2013 10 Year
Average
1,989.3 2,008.2 2,031.6 2,028.6
FY 2011 FY 2012 FY 2013
Subdivisions 2,627 5,745 4,444
Projects 0 4,823 251
391
Water Main Replaced (feet)
Miles of Main
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Ensure high quality water is supplied in abundant
quantities to the residents of Iowa City.
Department Objective: Surpass EPA water quality standards and minimize service
disruptions.
Performance Measures:
Bacterial Samples
Main Breaks
Service Work Orders
FY 2011 FY 2012 FY 2013
3,393 3,807 8,435
FY 2011 FY 2012 FY 2013
261 262 263
Goal FY 2011 FY 2012 FY 2013
840 890 920 948
FY 2011 FY 2012 FY 2013 10 Year
Average
56 57 95 64
FY 2011 FY 2012 FY 2013 10 Year
Average
3,691 5,441 3,596 3,600
392
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Efficiently distribute high quality water to a growing city.
Department Objective: Identify energy and leak efficiency opportunities.
Performance Measures:
Non-Account Water Percentage
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Maintain Insurance Services Office (ISO) rating to maintain
high level of service and safety for property owners and
residents in Iowa City.
Department Objective: Ensure reliable water supplies for public safety purposes.
Performance Measures:
Number of Hydrants
Number of Hydrants Flushed
FY 2011 FY 2012 FY 2013 10 Year
Average
11.0% 8.3% 7.1% 8.1%
FY 2011 FY 2012 FY 2013
3,240 3,316 3,372
FY 2011 FY 2012 FY 2013
3,899 4,000 3,970
393
City of Iowa City
Activity: Water Administration (730110)Fund: Water (7300)
Division: Water (730100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 138,013$ 567,240$ 144,253$ 147,967$ 144,253$ 144,650$
Royalties & Commiss 790 846 913 846 913 970
Charges For Fees And Services
Water Charges 7,695,498 7,805,858 8,261,741 7,805,858 8,670,133 9,098,945
Miscellaneous
Printed Materials 30 16 12 - - -
Intra-City Charges - 4,000 2,000 4,000 2,000 2,000
Other Misc Revenue 1,500 494 2,377 494 370 430
Other Financial Sources
Sale Of Assets - 729 98 - - -
Misc Transfers In - - 16,878 - - -
Total Revenues 7,835,831$ 8,379,183$ 8,428,272$ 7,959,165$ 8,817,669$ 9,246,995$
Expenditures:
Personnel 213,678$ 238,090$ 236,466$ 241,000$ 260,848$ 268,673$
Services 1,011,456 1,074,857 968,897 924,138 981,017 1,000,637
Supplies 9,045 4,717 4,100 4,230 7,692 7,846
Capital Outlay - 2,267 - - - -
Total Expenditures 1,234,179$ 1,319,931$ 1,209,463$ 1,169,368$ 1,249,557$ 1,277,157$
Personnel Services - FTE 2012 2013 2014 2015
Asst Supt - Water 1.00 1.00 1.00 1.00
Water Superintendent 1.00 1.00 1.00 1.00
Project Support Assistant - - - 0.25
Total Personnel 2.00 2.00 2.00 2.25
Activity Summary
394
City of Iowa City
Activity: Water Treatment Plant Ops (730120)Fund: Water (7300)
Division: Water (730100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Miscellaneous
Other Misc Revenue 6,000$ 1,742$ 140,926$ 1,742$ -$ -$
Other Financial Sources
Sale Of Assets - - 362 - - -
Total Revenues 6,000$ 1,742$ 141,288$ 1,742$ -$ -$
Expenditures:
Personnel 786,240$ 847,317$ 873,952$ 900,551$ 930,281$ 958,189$
Services 723,904 671,238 698,569 753,063 808,276 824,442
Supplies 379,403 325,315 357,683 384,445 421,495 429,925
Capital Outlay 114,135 2,643 5,455 175,636 15,000 -
Total Expenditures 2,003,682$ 1,846,513$ 1,935,659$ 2,213,695$ 2,175,052$ 2,212,556$
Personnel Services - FTE 2012 2013 2014 2015
Laboratory Technician - Water 0.50 0.50 0.50 0.50
Maintenance Operator - Water 4.00 4.00 3.00 3.00
M.W. I - Water Plant 1.00 1.00 1.00 1.00
Sr. M.W. Water Plant 1.00 1.00 1.00 1.00
Sr. T.P.O. - Water 1.00 1.00 1.00 1.00
T.P.O. - Water 4.00 4.00 4.00 4.00
Total Personnel 11.50 11.50 10.50 10.50
Capital Outlay 2014 2015
Drought Mitigation Projects 20,000$ -$
Exhaust Catalyst for Generator 53,000 -
Liquivision-Reservoir inspection/clean 8,490 -
Replace 2 Turbidimeters and Controllers 5,146 -
Replace 2 Variable Frequency Drives 40,000 -
Silurian Well #1 7,000 -
Var. Frequency Drive Replacements 42,000 -
Replace Power Mixer - 15,000
Total Capital Outlay 175,636$ 15,000$
Activity Summary
395
City of Iowa City
Activity: Water Distribution System (730130)Fund: Water (7300)
Division: Water (730100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Rents 650$ -$ 1,000$ -$ 1,000$ 1,000$
Intergovernmental
Fed Intergovnt Rev 26,319 2,849 - - - -
Disaster Assistance - 317 - - - -
Charges For Fees And Services
Water Charges 24,873 80,239 72,437 80,239 72,437 76,340
Miscellaneous
Misc Merchandise 10,902 4,384 10,785 4,384 10,785 10,800
Total Revenues 62,744$ 87,789$ 84,222$ 84,623$ 84,222$ 88,140$
Expenditures:
Personnel 599,355$ 676,380$ 669,959$ 728,590$ 786,149$ 809,733$
Services 183,691 183,895 193,581 215,534 211,089 215,311
Supplies 178,914 179,872 128,887 212,776 152,847 155,904
Capital Outlay 156,975 208,362 256,515 217,500 206,500 210,000
Total Expenditures 1,118,935$ 1,248,509$ 1,248,942$ 1,374,400$ 1,356,585$ 1,390,948$
Personnel Services - FTE 2012 2013 2014 2015
M. W. II - Water Distribution 4.00 4.00 4.00 4.00
M. W. III - Water Distribution 2.00 2.00 2.00 2.00
Sr. M.W. - Water Distribution 1.00 1.00 1.00 1.00
Utilities Technician - Water 1.00 1.00 1.00 1.00
Total Personnel 8.00 8.00 8.00 8.00
Capital Outlay 2014 2015
Water main repairs-contracted improvemnt 217,500$ 206,500$
Total Capital Outlay 217,500$ 206,500$
Activity Summary
396
City of Iowa City
Activity: Water Customer Service (730140)Fund: Water (7300)
Division: Water (730100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Water Charges 311,333$ 339,740$ 339,100$ 339,740$ 339,100$ 339,420$
Miscellaneous
Misc Merchandise 18,141 751 1,565 751 1,565 1,570
Other Financial Sources
Sale Of Assets - - 15,865 - - -
Total Revenues 329,474$ 340,491$ 356,530$ 340,491$ 340,665$ 340,990$
Expenditures:
Personnel 695,669$ 757,364$ 758,713$ 778,044$ 795,758$ 819,631$
Services 144,023 128,038 130,806 118,953 121,229 123,654
Supplies 16,620 12,380 12,661 13,590 23,823 24,299
Capital Outlay 268,507 309,771 197,683 293,270 293,320 293,320
Total Expenditures 1,124,819$ 1,207,553$ 1,099,863$ 1,203,857$ 1,234,130$ 1,260,904$
Personnel Services - FTE 2012 2013 2014 2015
Building Inspector 1.00 1.00 1.00 1.00
Customer Service Coord 1.00 1.00 1.00 1.00
M. W. II - Water Service 2.00 2.00 2.00 2.00
M. W. III - Water Service 1.00 1.00 1.00 1.00
M.W. I - Meter Reader 1.00 1.00 1.00 1.00
M.W. I-Water Customer Service 3.00 3.00 3.00 3.00
Water Services Clerk 1.75 1.75 1.75 1.75
Total Personnel 10.75 10.75 10.75 10.75
Capital Outlay 2014 2015
Radio read devices 105,500$ 110,150$
Water Meters 187,770 183,170
Total Capital Outlay 293,270$ 293,320$
Activity Summary
397
City of Iowa City
Activity: Water Public Relations (730150)Fund: Water (7300)
Division: Water (730100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Expenditures:
Personnel 45,079$ 40,582$ 40,605$ 40,810$ 42,608$ 43,886$
Services 21,457 30,522 26,370 30,800 27,038 27,579
Supplies 386 869 794 1,106 754 769
Total Expenditures 66,922$ 71,973$ 67,769$ 72,716$ 70,400$ 72,234$
Personnel Services - FTE 2012 2013 2014 2015
Public Info/Ed Coord - Pub Wks 0.50 0.50 0.50 0.50
Total Personnel 0.50 0.50 0.50 0.50
Activity: Water Debt Service (730800)Fund: Water (7300)
Division: Water (730100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 3,161$ -$ 15$ -$ -$ -$
Other Financial Sources
Debt Sales - 4,989,908 - - - -
Bond Ordinance Transfers In 2,082,551 2,085,268 1,996,115 2,010,316 2,008,715 2,010,715
Total Revenues 2,085,712$ 7,075,176$ 1,996,130$ 2,010,316$ 2,008,715$ 2,010,715$
Expenditures:
Services -$ 88$ 12,810$ 92$ -$ -$
Other Financial Uses
Revenue Bonds Principal & Interest
Payments 2,011,972 2,061,409 7,050,278 1,984,947 1,989,515 1,987,215
Total Expenditures 2,011,972$ 2,061,497$ 7,063,088$ 1,985,039$ 1,989,515$ 1,987,215$
Activity Summary
398
Issue / Use of Funds Amount of
Issue Principal Interest Total
Obligation
2008 / Refunding 1999B Capital Loan Notes 7,115,000 2025 605,094 5,315,000 1,306,844 6,621,844
2009 Water Revenue Refunding
of Series 2000 Revenue Bonds 9,750,000 2026 847,938 7,930,000 2,260,794 10,190,794
2012C Water Revenue Refunding of Series
2002 Revenue Bonds 4,950,000 2023 531,915 4,500,000 390,790 4,890,790
Total - Water Revenue Bonds 1,984,946 17,745,000 3,958,428 21,703,428
Water Revenue Bonds
Outstanding Debt Obligation at June 30, 2014
Summary by Individual Issue
Fiscal Year
Debt Paid
in Full
Principal &
Interest
Payments
FY2014
Outstanding June 30, 2014
399
Fiscal
Year Principal Interest Total
2015 395,000 206,925 601,925 601,925 5,315,000 3.500%
2016 410,000 192,838 602,838 602,838 4,920,000 3.500%
2017 425,000 177,694 602,694 602,694 4,510,000 3.750%
2018 445,000 160,825 605,825 605,825 4,085,000 4.000%
2019 460,000 142,725 602,725 602,725 3,640,000 4.000%
2020 475,000 124,025 599,025 599,025 3,180,000 4.000%
2021 495,000 104,625 599,625 599,625 2,705,000 4.000%
2022 515,000 84,103 599,103 599,103 2,210,000 4.125%
2023 540,000 62,006 602,006 602,006 1,695,000 4.250%
2024 565,000 38,172 603,172 603,172 1,155,000 4.375%
2025 590,000 12,906 602,906 602,906 590,000 4.375%
Totals @
06/30/14 5,315,000 1,306,844 6,621,844 6,621,844
Notes due after July 1, 2016 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Paid from
Water
Revenues
Coupon
Rate
2008 Water Revenue Refunding Capital Loan Notes
Principal payable 7-1, beginning July 1, 2009;
Interest payable 7-1 and 1-1, beginning January 1, 2009.
These notes were issued to provide funds to current refund outstanding Water Revenue
Bonds Series 1999B.
400
Fiscal
Year Principal Interest Total
2015 520,000 327,538 847,538 847,538 7,930,000 4.00%
2016 540,000 306,338 846,338 846,338 7,410,000 4.00%
2017 560,000 284,338 844,338 844,338 6,870,000 4.00%
2018 585,000 261,438 846,438 846,438 6,310,000 4.00%
2019 610,000 237,538 847,538 847,538 5,725,000 4.00%
2020 635,000 212,638 847,638 847,638 5,115,000 4.00%
2021 665,000 185,806 850,806 850,806 4,480,000 4.25%
2022 695,000 156,038 851,038 851,038 3,815,000 4.50%
2023 725,000 124,088 849,088 849,088 3,120,000 4.50%
2024 760,000 90,675 850,675 850,675 2,395,000 4.50%
2025 800,000 55,575 855,575 855,575 1,635,000 4.50%
2026 835,000 18,788 853,788 853,788 835,000 4.50%
Totals @
06/30/14 7,930,000 2,260,794 10,190,794 10,190,794
Notes due after July 1, 2017 are subject to call on said date or any date thereafter
upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Paid by
Water
Revenues
2009 Water Revenue Refunding Capital Loan Notes
Principal payable 7-1, beginning July 1, 2010;
Interest payable 7-1 and 1-1, beginning January 1, 2010.
These notes were issued to provide funds to current refund outstanding Water Revenue
Bonds Series 2000.
401
Fiscal
Year Principal Interest Total
2015 465,000 75,053 540,053 540,053 4,500,000 1.50%
2016 470,000 68,040 538,040 538,040 4,035,000 1.50%
2017 480,000 60,915 540,915 540,915 3,565,000 1.50%
2018 490,000 53,640 543,640 543,640 3,085,000 1.50%
2019 495,000 46,253 541,253 541,253 2,595,000 1.50%
2020 510,000 37,440 547,440 547,440 2,100,000 2.00%
2021 520,000 27,140 547,140 547,140 1,590,000 2.00%
2022 530,000 16,640 546,640 546,640 1,070,000 2.00%
2023 540,000 5,670 545,670 545,670 540,000 2.10%
Totals @
06/30/14 4,500,000 390,790 4,890,790 4,890,790
Notes due after July 1, 2020 are subject to call on said date or any date thereafter
Upon terms of par plus accrued interest to date of call
Payments Principal
Outstanding
Beginning of
Fiscal Year
Paid by
Water
Revenues
Coupon
Rate
2012 Water Revenue Refunding Bond
Principal payable 7-1, beginning July 1, 2013;
Interest payable 7-1 and 1-1, beginning January 1, 2013.
This bond was issued for the purpose of the current refunding of $5,015,000 of the 2002 Water
Revenue Bonds.
402
Fiscal
Year Principal Interest Total
Paid by Water
Revenue
2015 1,380,000 609,515 1,989,515 1,989,515 17,745,000
2016 1,420,000 567,215 1,987,215 1,987,215 16,365,000
2017 1,465,000 522,946 1,987,946 1,987,946 14,945,000
2018 1,520,000 475,903 1,995,903 1,995,903 13,480,000
2019 1,565,000 426,515 1,991,515 1,991,515 11,960,000
2020 1,620,000 374,103 1,994,103 1,994,103 10,395,000
2021 1,680,000 317,571 1,997,571 1,997,571 8,775,000
2022 1,740,000 256,781 1,996,781 1,996,781 7,095,000
2023 1,805,000 191,764 1,996,764 1,996,764 5,355,000
2024 1,325,000 128,847 1,453,847 1,453,847 3,550,000
2025 1,390,000 68,481 1,458,481 1,458,481 2,225,000
2026 835,000 18,788 853,788 853,788 835,000
- - - - -
Totals @
06/30/14 17,745,000 3,958,428 21,703,428 21,703,428
Payments Principal
Outstanding
Beginning of
Fiscal Year
Water Revenue Bonds - Summary
Debt Repayment Schedule
by Fiscal Year
403
REFUSE COLLECTION FUND
The Refuse Collection enterprise fund accounts for the activities of the City’s curbside pickup
program for household waste, yard waste, bulky items, and appliances. The Refuse Collection
fund is operated as a business and is primarily supported by user fees.
The Refuse Collection unassigned fund balance on June 30, 2013 was $719,427, a 47.6%
increase from fiscal year 2012. The increase primarily stems from an adjustment upward of
$272,859 due to the change in accounting methodology from cash basis to modified accrual
basis. The increase primarily represents refuse collection fees receivable at year end.
(1) FY14 and FY15 figures are estimates; FY11 and FY12 are cash basis
FY14 fund balance is estimated to increase by 3.5% compared to FY13 primarily due to a
decrease in capital outlay expenditures. FY15 fund balance is projected to increase 1.5% which
includes a proposed refuse fee increase of $.40 per month. The proposed fee increase allows
the Refuse Collection fund to project a positive cash flow in FY15.
The Refuse Collection fund has no restricted or assigned fund balances.
Revenue: The Refuse Collection operations are funded by user fees. The following schedule
presents current user fees and the proposed FY15 fees. There are additional fees not listed,
including the pickup of tires, TVs, and computer monitors. The FY15 schedule includes a
proposed fee increase for garbage collection fees of $.40 per month.
FY11 FY12 FY13 FY14 FY15
Unassigned $461,736 $487,466 $719,427 $744,514 $755,691
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Fund Balance (1)
Current
FY15
Proposed
Garbage Collection $11.40 $11.80
Curbside Recycling per Unit $4.10 $4.10
Appliance Collection $20.00 $20.00
404
Revenue:
Refuse charges for services fund nearly 100% of refuse collection operations. General use
permits and interest on investments comprise less than 0.3% of Refuse Collection estimated
revenue. Fiscal year 2015 revenue is estimated at 1.1% higher than fiscal year 2014 revenue
including the proposed garbage collection fee increase.
Expenditures:
The FY15 adopted budget represents a 1.6% increase from FY14 estimated expenditures. The
increase is predominantly from increases in equipment operating costs and capital outlay costs.
Capital outlay costs include the purchase of refuse carts and lids and the half of a forklift that the
cost is being shared with the Streets division.
100%
0% 0%
FY15 Adopted - $3,017,982
Charges for
Services
General Use
Permits
Interest on
Investments
49%
47%
2% 2%
FY15 Adopted - $3,006,805
Personnel
Services
Supplies
Capital Outlay
Bulky Item Pickup:
First item $12.50 $12.50
Additional items $6.00 $6.00
Yard Waste:
Per bag $1.25 $1.25
Annual sticker $25.00 $25.00
405
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 309,692$ 461,736$ 487,466$ 719,427$ 744,514$ 755,691$
Revenues:
Licenses And Permits
General Use Permits 3,696$ 4,150$ 5,500$ 4,150$ 5,500$ 5,500$
Use Of Money And Property
Interest Revenues 615 661 1,131 661 1,131 1,140
Charges For Fees And Services
Refuse Charges 2,895,030 2,953,846 2,936,096 2,980,104 3,009,096 3,043,249
Miscellaneous
Other Misc Revenue 144 29 2,309 - 2,255 930
Total Revenues 2,899,485$ 2,958,686$ 2,945,036$ 2,984,915$ 3,017,982$ 3,050,819$
Expenditures:
Refuse Administration 484,281$ 509,411$ 530,439$ 518,582$ 514,763$ 525,286$
Refuse Operations 1,153,522 1,266,536 1,268,670 1,321,132 1,286,089 1,303,484
Yard Waste Collection 321,686 338,974 276,988 220,638 303,344 310,981
Curbside Recycling Collection 625,208 633,688 658,437 705,323 728,641 747,904
White Goods/Bulky Collection 162,744 184,347 195,400 194,153 173,968 178,633
Sub-Total Expenditures 2,747,441 2,932,956 2,929,934 2,959,828 3,006,805 3,066,289
Transfers Out:
Capital Project Fund - - 56,000 - - -
Sub-Total Transfers Out - - 56,000 - - -
Total Expenditures & Transfers Out 2,747,441$ 2,932,956$ 2,985,934$ 2,959,828$ 3,006,805$ 3,066,289$
Fund Balance*, June 30 461,736$ 487,466$ 446,568$ 744,514$ 755,691$ 740,221$
Change in Accounting Method - - 272,859 - - -
Adjusted Fund Balance*, June 30 461,736 487,466 719,427 744,514 755,691 740,221
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 461,736$ 487,466$ 719,427$ 744,514$ 755,691$ 740,221$
% of Expenditures 17%17%24%25%25%24%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Refuse Collection (7400)
Fund Summary
City of Iowa City
406
REFUSE COLLECTION OPERATIONS
Iowa City’s refuse collection programs are designed to protect the health safety and welfare of
our community by providing prompt and safe curbside collection of waste materials. Our
programs are designed around sustainable principles that promote recycling and ensure that
each specific category of waste is disposed of properly.
Refuse, Recycling, and Yard Waste Collection is administered by the Solid Waste staff within
the Streets Division. Crews provide curbside pickup of household waste, recycling, yard waste,
bulky items, and appliances to 15,177 households on a weekly basis in Iowa City. Services are
provided to residential properties ranging from one to four units. In addition, Solid Waste crews
provide elderly and handicap carryout service to residents whom document need. The Refuse
Collection budget is organized into five activities:
Refuse Collection Administration
Refuse Collection Administration personnel consists of 0.35 FTE Streets/Solid Waste
Superintendent, an Assistant Superintendent, and a Solid Waste Clerk. Administration
oversees the operation of:
Refuse Collection Operations
The city is divided into 5 sectors for garbage pickup. Visit www.icgov.org or call (319)-
356-5180 for pickup schedules. Tipper carts have now been delivered to 14,634 Iowa
City residents, making the collection process safer and more efficient. The conversion to
tipper carts has been a 10 year process.
Yard Waste Collection
Yard waste such as grass, leaves and garden residue can be bagged in special Iowa
City yard waste bags imprinted with the City logo. The bags are available for purchase at
participating Iowa City grocery, hardware and general merchandise stores, and at the
Iowa City City Hall Cashier (410 E. Washington St.). Residents may also purchase
annual yard waste stickers. This sticker is to be placed on a container no larger than 35
gallons that you supply. These stickers are effective beginning April 1 and are valid for
one year.
Curbside Recycling Collection
A recycling container is provided for each single-family residence, and each unit of
multiple dwelling of 4 units or fewer.
407
White Goods/Bulky Items
Customers may call the Solid Waste Division (319) 356-5180 to schedule special item
collection; additional fees apply. Items available for pickup include furniture, electronics,
appliances, and tires. Usable furniture in good condition may also be donated to Habitat
for Humanity’s Furniture Project, which provides good, used furniture to households in
need while diverting material from the landfill.
HIGHLIGHTS
In fiscal year 2013 Refuse Collection handled:
8,956 tons of refuse
1,433 tons of yard waste
1,542 tons of recycling
2,323 bulk items from the curbside
193 appliances from the curbside
292 electronics from the curbside
15,177 households serviced weekly
Recent Accomplishments:
In 2012, the City’s third fully automated
truck was purchased and put into
service, allowing the reduction of one
FTE, accomplished through attrition.
Customers have fewer sorting
requirements for recyclables than in the
past; bags are no longer required.
Upcoming Challenges:
Implement recycling pilot program for
multifamily complexes/condos.
Acquire 500 additional refuse carts
Continue planning for transferring refuse
operations from current location to new
public works facility location
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 20.35 19.35 19.35
There a no staffing increases or decreases adopted in the FY2015 budget. One FTE is being
adjusted from Refuse Operations to Yard Waste Collections for cost purposes.
Service Level Changes for FY2015:
No service levels changes are planned.
408
Financial Highlights:
Capital outlay in the Refuse Operations was increased by $12,500 to pay for one-half of a forklift
that the other half is being funded by the Streets division. Services expenditures in the Yard
Waste Collection operations increased by $31,545 or 40.2% due to an increase in Equipment
Fund operating and replacement charges. Refuse charge budgeted revenue increased by 4.6%
due to the proposed service charge rate increase in Refuse Operations activity.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing & Healthy
Neighborhoods
Department Goal: Provide sustainable and cost-effective services for
residents that divert material from the landfill.
Department Objective: Continue to provide exceptional curbside recycling, yard
waste, appliance, and electronic waste collection services
to Iowa City residents.
Performance Measures:
White Goods – Scheduled Pickups
FY 2011 FY 2012 FY 2013
Residential Refuse
Collection Accounts 14,960 15,030 15,177
Refuse Tonnages 8,969 8,935 8,956.29
Recycling Tonnages 1,471 1,528 1,541.65
Yard Waste Tonnages 1,730 1,638 1,433.38
FY 2011 FY 2012 FY 2013
Bulk Items 2,414 2,382 2,323
Appliances 245 243 193
Electronics 191 203 292
Tires 20 10 11
White Goods Route
Total Tonnages 258.76 280.91 253.65
409
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Continue the collection of illegally dumped material on City
property and rights of way.
Department Objective: Maintain clean and safe neighborhoods.
Performance Measures:
Strategic Plan Goal: A Strong Urban Core
Department Goal: Continue the collection of illegally dumped material in the
Central Business District alleys.
Department Objective: Maintain a clean and safe environment for a vibrant
downtown.
Performance Measures:
FY 2011 FY 2012 FY 2013
Bulk items 34 53 43
Appliances 10 9 4
Electronics 10 9 13
Tires 38 14 6
Deer 10 20 27
FY 2011 FY 2012 FY 2013
Bulk items 53 63 76
Appliances 9 12 10
Electronics 12 6 6
Tires 9 0 0
410
City of Iowa City
Activity: Refuse Administration (740110)Fund: Refuse Collection (7400)
Division: Refuse Collection (740100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 615$ 661$ 1,131$ 661$ 1,131$ 1,140$
Charges For Fees And Services
Refuse Charges 175 175 200 175 200 200
Miscellaneous
Other Misc Revenue 34 - - - - -
Other Financial Sources
Total Revenues 824$ 836$ 1,331$ 836$ 1,331$ 1,340$
Expenditures:
Personnel 198,403$ 213,718$ 213,723$ 222,336$ 226,812$ 233,616$
Services 285,391 294,933 315,872 295,455 285,341 291,048
Supplies 487 760 844 791 2,610 622
Total Expenditures 484,281$ 509,411$ 530,439$ 518,582$ 514,763$ 525,286$
Personnel Services - FTE 2012 2013 2014 2015
Asst Supt Streets/Solid Waste 1.00 1.00 1.00 1.00
Clerk/Typist - Solid Waste 1.00 1.00 1.00 1.00
Supt Streets/Solid Waste 0.35 0.35 0.35 0.35
Total Personnel 2.35 2.35 2.35 2.35
Activity Summary
411
City of Iowa City
Activity: Refuse Operations (740120)Fund: Refuse Collection (7400)
Division: Refuse Collection (740100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Licenses And Permits
General Use Permits 3,696$ 4,150$ 5,500$ 4,150$ 5,500$ 5,500$
Charges For Fees And Services
Refuse Charges 2,029,857 2,023,519 2,047,890 2,027,420 2,120,890 2,129,900
Miscellaneous
Other Misc Revenue 110 29 2,266 - 2,255 930
Total Revenues 2,033,663$ 2,027,698$ 2,055,656$ 2,031,570$ 2,128,645$ 2,136,330$
Expenditures:
Personnel 441,607$ 487,832$ 473,964$ 556,240$ 507,345$ 522,565$
Services 704,676 710,962 698,053 724,635 725,900 740,418
Supplies 7,239 6,497 5,838 7,757 7,844 8,001
Capital Outlay - 61,245 90,815 32,500 45,000 32,500
Total Expenditures 1,153,522$ 1,266,536$ 1,268,670$ 1,321,132$ 1,286,089$ 1,303,484$
Personnel Services - FTE 2012 2013 2014 2015
M.W. I - Refuse 4.00 4.00 3.00 2.00
M.W. II - Refuse 4.00 4.00 4.00 4.00
M. W. III - Refuse - - 1.00 1.00
Total Personnel 8.00 8.00 8.00 7.00
Capital Outlay 2014 2015
Refuse carts and lids -$ 32,500$
Forklift (1/2 split with Streets Division)- 12,500
Total Capital Outlay -$ 45,000$
Activity Summary
412
City of Iowa City
Activity: Yard Waste Collection (740130)Fund: Refuse Collection (7400)
Division: Refuse Collection (740100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Refuse Charges 131,389$ 130,124$ 115,036$ 145,264$ 115,036$ 130,150$
Total Revenues 131,389$ 130,124$ 115,036$ 145,264$ 115,036$ 130,150$
Expenditures:
Personnel 216,274$ 233,672$ 153,907$ 108,073$ 157,025$ 161,736$
Services 67,966 75,065 105,623 78,545 110,090 112,292
Supplies 37,446 30,237 17,458 34,020 36,229 36,954
Total Expenditures 321,686$ 338,974$ 276,988$ 220,638$ 303,344$ 310,981$
Personnel Services - FTE 2012 2013 2014 2015
M.W. I - Refuse 2.00 2.00 1.00 2.00
M.W. II - Refuse 1.00 1.00 - -
M. W. III - Refuse 1.00 1.00 - -
Total Personnel 4.00 4.00 1.00 2.00
Activity Summary
413
City of Iowa City
Activity: Curbside Recycling Collection (740140)Fund: Refuse Collection (7400)
Division: Refuse Collection (740100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Refuse Charges 705,261$ 771,445$ 751,391$ 771,445$ 751,391$ 761,420$
Miscellaneous
Other Misc Revenue - - 43 - - -
Total Revenues 705,261$ 771,445$ 751,434$ 771,445$ 751,391$ 761,420$
Expenditures:
Personnel 374,249$ 401,583$ 421,717$ 450,729$ 469,045$ 483,116$
Services 213,790 232,105 236,620 238,544 243,442 248,311
Supplies 37,169 - 100 16,050 16,154 16,477
Total Expenditures 625,208$ 633,688$ 658,437$ 705,323$ 728,641$ 747,904$
Personnel Services - FTE 2012 2013 2014 2015
M.W. II - Refuse 5.00 5.00 6.00 6.00
Total Personnel 5.00 5.00 6.00 6.00
Activity: White Goods/Bulky Collection (740150)Fund: Refuse Collection (7400)
Division: Refuse Collection (740100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Refuse Charges 28,348$ 28,583$ 21,579$ 35,800$ 21,579$ 21,579$
Total Revenues 28,348$ 28,583$ 21,579$ 35,800$ 21,579$ 21,579$
Expenditures:
Personnel 110,374$ 129,978$ 142,120$ 138,307$ 118,586$ 122,144$
Services 52,270 54,369 53,280 55,846 55,382 56,490
Supplies 100 - - - - -
Total Expenditures 162,744$ 184,347$ 195,400$ 194,153$ 173,968$ 178,633$
Personnel Services - FTE 2012 2013 2014 2015
M.W. I - Refuse 1.00 1.00 2.00 2.00
Total Personnel 1.00 1.00 2.00 2.00
Activity Summary
414
LANDFILL FUND
The Landfill enterprise fund accounts for the business-like operations of the City¶s municipal
landfill and recycling operations. The Landfill fund is primarily supported user fees.
The Landfill fund¶s total fund balance on June 30, 2013 was $24.6 million, a 10.2% increase
from the FY12 year-end fund balance. Of the $24.6 million, $18.5 million was restricted in use
per Iowa State code for site closure, post closure, and environmental protection costs and
reserved for landfill cell replacement. The fund balance increase was primarily due to the early
repayment of inter-fund loan balances by other City funds. Also in FY13, an adjustment was
made for the conversion from the cash basis method of accounting to the modified accrual
basis. This resulted in an adjustment of fund balance upward by $652,943. The increase was
primarily due to the insurance recovery receivable pertaining to the landfill fire in 2012.
(1) FY14 and FY15 figures are estimates FY11 and FY12 are cash basis
FY14 unassigned fund balance of $4,330,078 is a 29.2% decrease over the FY13 unassigned
fund balance. In FY15, the unassigned fund balance is estimated to decrease another
$589,310 or 13.61%. These reductions in unassigned fund balance are primarily attributed to
the transfer of resources into the replacement and closure/post-closure reserves.
State law requires landfill fund balance restrictions as follows:
Financial Assurance for Closure and Post-Closure: The State of Iowa requires that the
owner/operator of a landfill set aside funds to provide for the costs associated with closing
the landfill and ongoing maintenance of the closed landfill site. The City is mandated to
provide for the future costs associated with closing the landfill in a manner that satisfies
State environmental and safety requirements, including minimi]ing infiltration and erosion
and sufficient to provide for the costs related to post-closure requirements.
2011 2012 2013 2014 2015
Unassigned $9,509,169 $6,782,765 $6,117,030 $4,330,078 $3,740,768
Restricted $14,660,572 $15,560,790 $18,499,309 $19,762,728 $20,703,026
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
Fund Balance (1)
415
Solid Waste Surcharge Reserve: Landfill operators are also required to retain a portion of
user fees for environmental protection, waste reduction, and recycling programs. The Solid
Waste Surcharge Reserve in the Landfill fund balance is reserved for these uses and is not
accessible for other City projects.
The Landfill has estimated restricted fund balances of $19.76 million at the end of FY14.
The Landfill fund has several outstanding inter-fund loans. Over the past two years, the Landfill
has called most of its inter-fund loans due to the fire event in the FY09 cell. The following loans
remain outstanding at the end of fiscal year 2014:
Revenue: The Landfill is supported by user fees. Thee major fees charged are summari]ed as
follows
Iowa City residents: $38.50 per ton
Non-Iowa City residents: $43.50 per ton
($3 for load less than 140 lbs. approx. $0.50 for each 20 lb. increment over 140)
FY14
Rates
Iowa City Community Compost (per ton) $20
Iowa City Community Compost
(minimum)
$2
Wood chip mulch (per ton) $10
Wood chip mulch (minimum)
$2
TV or monitor ( 18´, includes
peripherals)
$10
TV or monitor ( 18´, includes
peripherals)
$15
Bulk electronic waste (with no TV or
monitor)
$2 per item
Loan AcTuis.
Date Loan
Amount Final
Payment
Principal
Outstanding
As of 6/30/14 Total
Payment Principal Interest
Transit Fund:
Transit - Court St. Daycare 6/30/2005 400,000.00 400,000.00 2016 86,038.79 57,595.55 57,595.55 56,388.03 56,388.03 1,207.52 1,207.52
Total Transit 86,038.79 57,595.55 57,595.55 56,388.03 56,388.03 1,207.52 1,207.52
Airport:
UI Hangar #3436-560300 2030 338,798.84 338,798.84 28,698.26 28,698.26 15,424.83 13,273.43 13,273.43
F: Corp. Hangar #37330 6/30/2000 723,439.83 723,439.83 2034 489,989.95 489,989.95 36,000.00 36,000.00 17,330.60 19,298.38 19,298.38
Total Airport 828,788.79 828,788.79 64,698.26 64,698.26 32,126.45 32,126.45 32,571.81 32,571.81
Total inter-fund loans 914,827.58 122,293.81 88,514.48 88,514.48 33,779.33 33,779.33
416
There are no proposed fee increases in fiscal year 2015.
Revenue:
Landfill charges of $4,733,705 and Refuse
charges of $383,760 comprise
approximately 97% of the landfill¶s revenue.
Total revenues are estimated to decrease
by 2.8% from FY14 to FY15 partly due to
the City¶s own recycling efforts.
Expenditures:
FY15 budgeted expenditures represent a
8.7% decrease from the FY14 amended
budget. This decrease is primarily due to a
decrease in engineering services.
The Landfill fund FY15 budget includes a
$650,000 transfer to the Capital Projects
fund for capital improvements.
97%
2% 1%
FY15 Adopted - $5,288,063
Landfill & Refuse
Charges for
Services
Use of Money &
Property
Misc Revenue
33%
60%
4% 3%
FY15 Adopted - $4,375,589
Personnel
Services
Supplies
Capital Outlay
417
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Projection Projection
Fund Balance*, July 1 28,845,573$ 24,169,947$ 22,343,555$ 24,616,339$ 24,092,806$ 24,443,794$
Revenues:
Use Of Money And Property
Interest Revenues 207,297$ 170,245$ 114,833$ 170,245$ 70,894$ 71,090$
Rents 26,531 40,711 25,311 40,711 50,118 50,120
Intergovernmental
Other State Grants 5,221 10,425 (210,815) - - -
Charges For Fees And Services
Refuse Charges 452,116 433,607 383,760 484,454 383,760 387,598
Landfill Charges 5,083,840 4,778,585 4,733,705 4,778,585 4,733,705 4,774,661
Miscellaneous
Contrib & Donations 700 250 400 - - -
Misc Merchandise 21,216 23,105 19,376 23,105 19,376 21,240
Other Misc Revenue 48,680 25,059 29,133 24,738 30,210 27,170
Other Financial Sources
Sale Of Assets - 6,660 - - - -
Sub-Total Revenues 5,845,601 5,488,647 5,095,703 5,521,838 5,288,063 5,331,879
Transfer In:
Interfund Loans 878,129 1,410,603 2,795,347 246,143 88,514 63,000
Misc Transfers In - - - 796,098 747,087 754,557
Sub-Total Transfers In 878,129 1,410,603 2,795,347 1,042,241 835,601 817,557
Total Revenues & Transfers In 6,723,730$ 6,899,250$ 7,891,050$ 6,564,079$ 6,123,664$ 6,149,436$
Expenditures:
Landfill Administration 918,778$ 739,412$ 647,597$ 894,623$ 667,905$ 683,273$
Landfill Operations 3,455,789 3,483,600 3,402,742 3,799,291 3,608,305 3,689,622
Solid Waste Surcharge Reserve 86,979 87,800 92,546 98,770 99,379 101,996
Sub-Total Expenditures 4,461,546 4,310,812 4,142,885 4,792,684 4,375,589 4,474,891
Transfers Out:
Capital Project Funding 6,728,838 3,532,608 2,128,324 1,498,830 650,000 -
Misc Transfers Out - - 796,098 747,087 754,557
Interfund Loan 209,178 882,222 - - - -
Sub-Total Transfers Out 6,938,016 4,414,830 2,128,324 2,294,928 1,397,087 754,557
Total Expenditures & Transfers Out 11,399,562$ 8,725,642$ 6,271,209$ 7,087,612$ 5,772,676$ 5,229,448$
Fund Balance*, June 30 24,169,741$ 22,343,555$ 23,963,396$ 24,092,806$ 24,443,794$ 25,363,782$
Change in Accounting Method - - 652,943 - - -
Adjusted Fund Balance*, June 30 24,169,741 22,343,555 24,616,339 24,092,806 24,443,794 25,363,782
Restricted / Committed /Assigned 14,660,572 15,560,790 18,499,309 19,762,728 20,703,026 21,649,972
Unassigned Balance 9,509,169$ 6,782,765$ 6,117,030$ 4,330,078$ 3,740,768$ 3,713,809$
% of Expenditures 83%78%98%61%65%71%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Landfill (7500 - 7504)
Fund Summary
City of Iowa City
418
LANDFILL OPERATIONS
The Iowa City Landfill and Recycling Center is committed to providing environmentally and
fiscally responsible solid waste, composting, and recycling facilities while working towards
significantly reducing reliance on the Landfill. The Landfill will operate in accordance with all
rules and regulations of the U.S. Environmental Protection Agency and the Iowa Department of
Natural Resources.
The Iowa City Landfill and Recycling Center is managed by the Wastewater Division. The
Landfill serves Johnson County, Kalona and Riverside. Trash is landfilled according to stringent
federal and state regulations to ensure that environmental protection is in place.
The Iowa Waste Reduction and Recycling Act was legislated in 1989 and banned several items
from Iowa landfills, including yard waste, tires, lead acid batteries, appliances, and oil. This
initiated recycling programs for these items that are still in place today. The Landfill’s budget is
organized into five activities:
Landfill Administration
Landfill Administration personnel consists of 0.50 FTE Wastewater/Landfill
Superintendent, 1.0 FTE Assistant Superintendent, and 0.50 FTE Senior Clerk.
Administration oversees the operation of:
Landfill Operations
The landfill takes in about 125,000 tons of trash and collects hundreds of groundwater
and stormwater samples to evaluate environmental compliance annually. The landfill
has been at its current location at 3900 Hebl Avenue since 1971. In total, the landfill is
about 400 acres in size; about half which contains buried trash. Remaining land is used
as a buffer for surrounding properties and wetlands.
The Eastside Recycling Center was completed in FY2012 and is located at 2401 Scott
Boulevard. Facilities include an environmental education building, bulk water and
concrete washout stations, and drop-off areas for waste oil and electronic items. The
complex also provides space for the Furniture Project and Salvage Barn.
In an effort to meet the State of Iowa's waste reduction goals, Iowa City has
implemented garbage and recycling programs to encourage waste reduction. These
programs are designed to promote recycling and re-use of materials rather than disposal
of these materials into the City's landfill.
Landfill Assurance Reserves for Closure and Post-Closure
Assurance Reserves account for state-mandated set-asides for costs associated with
closing the landfill and ongoing maintenance of the closed landfill site in accordance with
Iowa Department of Natural Resources environmental requirements.
419
Solid Waste Surcharge Reserve
This activity accounts for the portion of user fees required by state law to be set aside for
environmental protection, waste reduction, and recycling programs.
HIGHLIGHTS
Iowa City Community Compost is produced from local yard waste and food waste. The
annual production of nearly 4000 tons is often “sold out”.
The household hazardous waste facility accepts material from 3,000 households and small
businesses annually, diverting around 60,000 pounds of hazardous waste from the landfill.
Landfill recycling programs continue to expand:
o Five drop-off sites collect about 500 tons of materials annually.
o Rummage in the Ramp diverts about 25 tons of waste each year, supporting around 30
local non-profit groups with the proceeds.
o The electronic waste recycling program has been expanded to the East Side Recycling
Center.
Recent Accomplishments:
The landfill was accepted as a DNR
Environmental Management System,
setting goals for continuous progress in
designated environmental program
areas.
The East Side Recycling Center opened
in April 2012. City staff hosts events to
educate and promote environmental
goals to the community.
Construction was completed on the
reconstruction of the cell that was
destroyed by fire in 2012 and insurance
settlement was finalized.
Upcoming Challenges:
State’s definition of recycling facilities
could possibly jeopardize control of
waste flow to the landfill.
To develop a recycling program for
multi-family residences.
Drawing public and private
organizations toward the adoption and
implementation of sustainability as a
guiding principle for community wide
activities.
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 17.50 16.50 16.50
Service Level Changes for FY2015:
No service levels changes are planned.
420
Financial Highlights:
Services expenditures in the Landfill Administration are budgeted to decrease by $232,197 or
33.3% and services expenditures in the Landfill Operations are budgeted to decrease by
$171,092 or 7.4%, primarily due to a decrease in engineering services of $300,000, a decrease
in administrative charges, and a decrease in contracted temporary labor.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Provide innovative and cost-effective services for residents
that divert material from the landfill
Department Objective: Provide residents with convenient and efficient recycling
opportunities
Performance Measures:
Tons of Solid Waste Landfilled
Organics (Food Waste) Tons Diverted to Composting
Recycling Drop Site Tons Collected
Amount (%) of All Solid Waste Recycled
FY 2011 FY 2012 FY 2013
116,954 111,790 112,104
FY 2011 FY 2012 FY 2013
59 192 246
FY 2011 FY 2012 FY 2013
569 661 762
FY 2011 FY 2012 FY 2013
8.2% 13.6% 12.2%
421
City of Iowa City
Activity: Landfill Administration (750110)Fund: Landfill (7500)
Division: Landfill (750100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 33,278$ 16,640$ 35,949$ 16,640$ 35,949$ 36,050$
Miscellaneous
Other Misc Revenue - 665 509 665 509 470
Other Financial Sources
Sale Of Assets - 6,660 - - - -
Total Revenues 33,278$ 23,965$ 36,458$ 17,305$ 36,458$ 36,520$
Expenditures:
Personnel 179,649$ 177,081$ 184,193$ 195,471$ 201,007$ 207,037$
Services 737,040 560,520 462,615 698,153 465,956 475,275
Supplies 2,089 1,811 789 999 942 961
Total Expenditures 918,778$ 739,412$ 647,597$ 894,623$ 667,905$ 683,273$
Personnel Services - FTE 2012 2013 2014 2015
Assist Supt - Landfill 1.00 1.00 1.00 1.00
Sr Clerk/Typist - Wastewater 0.50 0.50 0.50 0.50
Wastewater Superintendent 0.50 0.50 0.50 0.50
Total Personnel 2.00 2.00 2.00 2.00
Activity Summary
422
City of Iowa City
Activity: Landfill Operations (750120)Fund: Landfill (7500)
Division: Landfill (750100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 6,142$ 9,870$ 25,973$ 9,870$ 1,166$ 1,170$
Rents 26,531 40,711 25,311 40,711 50,118 50,120
Intergovernmental
Other State Grants 5,221 10,425 (210,815) - - -
Charges For Fees And Services
Refuse Charges 452,116 433,607 383,760 484,454 383,760 387,598
Landfill Charges 4,099,344 3,793,814 3,753,129 4,602,372 4,563,407 4,602,660
Miscellaneous
Contrib & Donations 700 250 400 - - -
Misc Merchandise 21,216 23,105 19,376 23,105 19,376 21,240
Other Misc Revenue 48,680 24,394 28,624 24,073 29,701 26,700
Total Revenues 4,659,950$ 4,336,176$ 4,025,758$ 5,184,585$ 5,047,528$ 5,089,488$
Expenditures:
Personnel 944,475$ 983,076$ 1,001,389$ 1,157,070$ 1,175,057$ 1,210,309$
Services 2,356,720 2,300,910 2,224,688 2,317,848 2,146,756 2,189,691
Supplies 123,873 160,735 96,481 159,373 156,492 159,622
Capital Outlay 30,721 38,879 80,184 165,000 130,000 130,000
Total Expenditures 3,455,789$ 3,483,600$ 3,402,742$ 3,799,291$ 3,608,305$ 3,689,622$
Personnel Services - FTE 2012 2013 2014 2015
Environmental Coord/Landfill 1.00 1.00 1.00 1.00
Landfill Operator 6.00 6.00 5.00 5.00
M.W. I - Landfill 1.00 1.00 - -
M.W. II - Eastside Recycling - - 1.00 1.00
M.W. III - Landfill 2.00 2.00 2.00 2.00
Recycle Clerk - Landfill 1.00 1.00 1.00 1.00
Recycling Coordinator 0.25 0.25 0.25 0.25
Scalehouse Operator 1.50 1.50 1.50 1.50
Sr. Engineer 1.00 1.00 1.00 1.00
Sr. M.W. - Landfill 1.00 1.00 1.00 1.00
Total Personnel 14.75 14.75 13.75 13.75
Capital Outlay 2014 2015
Contracted Improvements 115,000$ 100,000$
Facility Improvements 10,000 -
Landscaping 5,000 5,000
Monitoring Instruments 10,000 10,000
Non-Contracted Improvements 5,000 -
Other Operating Equipment 5,000 -
Roll off containers 15,000 15,000
Total Capital Outlay 165,000$ 130,000$
Activity Summary
423
City of Iowa City
Activity: Solid Waste Surcharge Reserve (750220)Fund: Landfill (7500)
Division: Landfill (750100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Landfill Charges 185,147$ 176,213$ 170,298$ 176,213$ 170,298$ 172,001$
Total Revenues 185,147$ 176,213$ 170,298$ 176,213$ 170,298$ 172,001$
Expenditures:
Personnel 47,762$ 53,036$ 54,328$ 60,823$ 62,981$ 64,870$
Services 39,217 34,482 38,218 37,654 36,398 37,126
Supplies - 282 - 293 - -
Total Expenditures 86,979$ 87,800$ 92,546$ 98,770$ 99,379$ 101,996$
Personnel Services - FTE 2012 2013 2014 2015
Recycling Coordinator 0.75 0.75 0.75 0.75
Total Personnel 0.75 0.75 0.75 0.75
Activity Summary
424
AIRPORT FUND
The Airport fund accounts for the operations of the municipal airport operations. The Airport is
management like a business-like operation, however, is subsidized by the City’s General fund.
The Airport fund’s fund balance on June 30, 2013 was $298,497, a 55.9% decrease over the
FY2012 year-end fund balance. The decrease in fund balance was primarily the result of
transfers to the capital projects fund. An adjustment was made in FY13 for the change from
cash basis accounting to modified accrual basis of accounting. This resulted in a decrease in
fund balance of $14,399 primarily due to contracts and accounts payable.
In FY14, fund balance is estimated to increase to $347,331 or 16.36% and is then projected to
remain flat in FY15. The FY14 increase in fund balance is anticipated from the continued sale
of airport land for development.
.
(1) FY14 and FY15 figures are estimates; FY11 and FY12 are cash basis
The Airport retains $100,000 of fund balance that is assigned for capital projects at the airport.
At June 30, 2014, the Airport fund is expected to have outstanding inter-fund loans with the
Landfill fund. A summary of the outstanding loans is as follows:
Loan RATE
Final
Payment
Principal
Outstanding
As of
6/30/13
Total
Payment Principal Interest
Principal
Outstanding
As of
6/30/14
UI Hangar #3436-560300 4.00% 2030
$353,619.82
$28,698.26
$14,820.99
$13,877.27
$338,798.84
F: Corp. Hangar #37330 4.00% 2034
$506,037.76
$36,000.00
$16,047.81
$19,952.19
$489,989.95
Total due Landfill
$859,657.58
$64,698.26
$30,868.80
$33,829.46
$828,788.79
FY11 FY12 FY13 FY14 FY15
Fund Balance $580,651 $676,370 $298,497 $347,331 $347,331
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Fund Balance (1)
425
The Airport currently has additional lots for sale in its commercial business park. The sale of
one lot was revised into the fiscal year 2014 revised budget. Seventy percent of each lot sale
goes towards repaying the Airport’s inter-fund loans. The loan balances and payment amounts
listed above for the inter-fund loans have not been adjusted to reflect the potential principal
payments that may be made due to the sale of commercial lots anticipated in the revised fiscal
year 2014 budget.
Revenue:
For FY15, 92% of Airport fund revenue is provided through rentals of airport property. In
addition to the revenue presented in the chart below, the general fund will provide a subsidy to
the Airport in FY15. General fund property tax support for the Airport is budgeted to drop 5.4%
in FY15 from $72,342 to $68,415.
Expenditures:
In the FY15 adopted budget, operating expenditures increase from the FY14 budget by 4.3% to
$358,380. This increase reflects an increase in personnel costs and service expenditures.
$40,000 is budgeted for unspecified capital improvements at the airport facilities.
92%
0%
8%
FY15 Adopted - $322,091
Rents
Interest Revenue
Royalties &
Commissions
20%
68%
1%
11%
FY15 Adopted - $358,380
Personnel
Services
Supplies
Capital Outlay
426
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 286,364$ 580,651$ 676,370$ 298,497$ 347,331$ 347,331$
Revenues:
Use Of Money And Property
Interest Revenues 1,170$ 1,314$ 1,236$ 1,314$ 1,314$ 1,321$
Rents 276,226 282,023 289,305 293,757 295,647 297,635
Royalties & Commiss 17,028 24,248 24,696 24,248 25,130 25,500
Miscellaneous
Other Misc Revenue - 3,156 110 - - -
Other Financial Sources
Sale Of Assets 376,500 400,747 336,936 228,500 - -
Sub-Total Revenues 670,924 711,488 652,283 547,819 322,091 324,456
Transfers In:
Transfer In from General Fund - Subsidy 100,000 100,000 100,000 72,342 68,415 68,415
Sub-Total Transfers In 100,000 100,000 100,000 72,342 68,415 68,415
Total Revenues & Other Financing Sources 770,924$ 811,488$ 752,283$ 620,161$ 390,506$ 392,871$
Expenditures:
Airport Operations 350,676$ 330,776$ 321,256$ 343,715$ 358,380$ 365,449$
Sub-Total Expenditures 350,676 330,776 321,256 343,715 358,380 365,449
Transfers Out:
Capital Project Fund 73,425 49,594 503,369 36,793 - -
Operating Subsidy - General Fund 10,219 11,517 11,892 - - -
InterFund Loan Repay Principal - Landfill 42,317 323,882 279,240 190,819 32,126 33,349
Sub-Total Transfers Out 125,961 384,993 794,501 227,612 32,126 33,349
Total Expenditures & Transfers Out 476,637$ 715,769$ 1,115,757$ 571,327$ 390,506$ 398,798$
Fund Balance*, June 30 580,651$ 676,370$ 312,896$ 347,331$ 347,331$ 341,404$
Change in Accounting Method - - (14,399) - - -
Adjusted Fund Balance*, June 30 580,651 676,370 298,497 347,331 347,331 341,404
Restricted / Committed /Assigned 9,342 8,687 100,000 100,000 100,000 100,000
Unassigned Balance 571,309$ 667,683$ 198,497$ 247,331$ 247,331$ 241,404$
% of Expenditures 120%93%18%43%63%61%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Airport (7600)
Fund Summary
City of Iowa City
427
AIRPORT OPERATIONS
The Iowa City Municipal Airport, through the direction of the Airport Commission, will provide a
safe, cost-effective general aviation airport that creates and enriches economic, educational,
health care, cultural, and recreational opportunities for the greater Iowa City area.
The Iowa City Airport Commission is a five member commission of Iowa City residents.
The Airport Commission duties are as follows: To exercise all the powers granted to cities and
towns under Chapter 330 of the Code of Iowa, except the power to sell said airport. To annually
certify the amount of taxes within the limitations of the Statutes of the State of Iowa to be levied
for airport purposes. All funds derived from taxation or otherwise for airport purposes shall be
under the full and absolute control of the Airport Commission, deposited with the City Treasurer,
and disbursed only on the written warrants or order of the Airport Commission.
HIGHLIGHTS
The Iowa City Municipal Airport has secured over $17.9 million in outside grant funding for
improvement projects since 2007
The University of Iowa Center for Computer Aided Design continued to conduct research at
their Operator Performance Laboratory at the Airport
The Airport will be hosting Fly Iowa 2014, a statewide event.
The Iowa Department of Transportation estimates that the Airport has an economic impact
of over $11 million on the Iowa City area annually
Recent Accomplishments:
Completed acquisition of Ruppert
property with FAA assistance.
Construction of parallel taxiway
(phase 2) paving and lighting in
progress.
In process of rehabilitating Airport
Terminal and Building D roofs.
Upcoming Challenges:
Maintenance of the Airports aging
buildings.
Improve public outreach by hosting
more events and activities at the
Airport.
To continue to market and sell lots at
Airport Commercial Business Park.
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 1.0 1.0 1.0
428
Financial Highlights:
The Airport operations budget includes $40,000 for building and facility rehabilitation projects.
In FY2014, $228,500 of revenue is estimated for the sale of commercial park property. There is
no revenue budgeted for the sale of the business park lots in FY2015.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Develop and maintain adequate funding mechanisms for
airport operations and improvements; increase revenue
generated by airport operations.
Department Objective: Accelerate loan repayments through the sale of airport
land for development
Annual review of hangar rates to maximize revenue
Performance Measures:
Revenue Generated through Airport Land Sales
Outstanding Loan Balance
Inter-Fund Loan Repayments
Note: 70% of land sale revenue is directed to inter-fund loan repayments
FY 2011 FY 2012 FY 2013
$376,500 $400,000 $336,936
FY 2011 FY 2012 FY 2013
$1,462,780 $1,138,898 $859,658
FY 2011 FY 2012 FY 2013
Principal $42,317 $323,882 $279,240
Interest $59,442 $57,877 $39,464
429
Hangar Rental Revenue
Strategic Plan Goal: Strategic Economic Development Activities
Department Goal: Increase the usefulness of the Airport for economic
development.
Department Objective: On an annual basis, track the number of flights by type
Allow for privately funded hangar construction
Performance Measures:
Fuel Flowage, as a Proxy for Airport Activity
Based Aircraft (Number of Aircraft Based at IOW)
FY 2011 FY 2012 FY 2013
$235,283 $238,266 $243,658
FY 2011 FY 2012 FY 2013
Jet Fuel Sold 111,426 153,525 165,644
Av Gas Sold 67,799 70,989 63,339
Total Gallons Sold 179,225 224,514 228,983
FY 2011 FY 2012 FY 2013
84 84 85
430
City of Iowa City
Activity: Airport Operations (850110)Fund: Airport (7600)
Division: Airport Operations (850100)Department: Airport
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Use Of Money And Property
Interest Revenues 1,170$ 1,314$ 1,236$ 1,314$ 1,314$ 1,321$
Rents 276,226 282,023 289,305 293,757 295,647 297,635
Royalties & Commiss 17,028 24,248 24,696 24,248 25,130 25,500
Miscellaneous
Other Misc Revenue - 3,156 110 - - -
Other Financial Sources
Sale Of Assets 376,500 400,747 336,936 228,500 - -
Transfer In from General Fund - Subsidy 100,000 100,000 100,000 72,342 68,415 68,415
Total Revenues & Transfers In 770,924$ 811,488$ 752,283$ 620,161$ 390,506$ 392,871$
Expenditures:
Personnel 42,320$ 47,181$ 64,264$ 67,483$ 70,179$ 72,284$
Services 269,113 242,040 232,752 230,447 243,607 248,479
Supplies 5,748 7,718 5,342 5,785 4,594 4,686
Capital Outlay 33,495 33,837 18,898 40,000 40,000 40,000
Total Expenditures 350,676$ 330,776$ 321,256$ 343,715$ 358,380$ 365,449$
Personnel Services - FTE 2012 2013 2014 2015
Airport Operations Specialist 0.75 1.00 1.00 1.00
M.W. I - Airport 1.00 - - -
Total Personnel 1.75 1.00 1.00 1.00
Capital Outlay 2014 2015
Life Cycle Rehabilitation 40,000$ 40,000$
Total Capital Outlay 40,000$ 40,000$
Activity Summary
431
STORM WATER MANAGEMENT FUND
The Storm Water Management enterprise fund accounts for the activities of the City¶s storm
water utility. The Storm Water Management fund¶s fund balance on June 30, 2013 was
$773,102 a 4.1% increase from the previous year. In FY13, the ending fund balance was
adjusted upward by $77,172 for the change in accounting method from cash basis to modified
accrual basis. This increase primarily represents storm water fees receivable at year end.
FY14 fund balance is estimated to increase 44.5% over the previous year to $1,116,762. FY15
projected fund balance represents a 44.4% increase over the FY14 estimated year-end balance
at $1,613,130. This is due to increases in the storm water utility fees and a decrease in the
capital improvement fund transfer.
(1) FY14 and FY15 figures are estimates FY11 and FY12 are cash basis
Revenue:
Nearly 100% of the Storm Water fund¶s operations are funded through storm water utility
charges. Interest on investments and miscellaneous revenue comprise less than 0.2% of
Stormwater revenue.
Annual utility rate increases were recommended for FY12-FY14. In FY14, the Equivalent
Residential Unit (ERU) increased from $3.00/month to $3.50/month. No rate increases are
proposed for FY15.
FY11 FY12 FY13 FY14 FY15
Series1 $664,830 $742,906 $773,102 $1,116,762 $1,613,130
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
Fund Balance (1)
100%
0%0%
FY15 Adopted - $1,202,321
Charges for Services
Interest
Misc Revenue
432
Expenditures:
FY15 adopted expenditures represent an 11.7% decrease from FY14 estimated expenditures.
The decrease is primarily attributed to decreases in intra-city chargebacks, and other service
expenditures. FY15 capital outlay includes $200,000 for storm sewer maintenance projects and
$40,000 for the drain tile program. 50% of a new Project Support Assistant was added to the
Storm Water budget in fiscal year 2015. This position is split between the Storm Water, Water,
and Wastewater funds.
37%
29% 0%
34%
FY15 Adopted - $705,953
Personnel
Services
Supplies
Capital Outlay
433
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 1,303,356$ 664,830$ 742,906$ 773,102$ 1,116,762$ 1,613,130$
Revenues:
Use Of Money And Property
Interest Revenues 1,914$ 1,231$ 1,919$ 1,231$ 1,919$ 1,930$
Charges For Fees And Services
Storm Water Charges 630,966 785,450 969,936 1,200,000 1,200,000 1,225,000
Miscellaneous
Printed Materials - - - - 240 240
Other Misc Revenue - 629 514 629 162 120
Total Revenues 632,880$ 787,310$ 972,369$ 1,201,860$ 1,202,321$ 1,227,290$
Expenditures:
Storm Water Operations 715,969$ 605,146$ 695,405$ 799,200$ 705,953$ 717,843$
Sub-Total Expenditures 715,969 605,146 695,405 799,200 705,953 717,843
Transfers Out:
Capital Project Fund 555,437 104,088 323,940 59,000 - 500,000
Sub-Total Transfers Out 555,437 104,088 323,940 59,000 - 500,000
Total Expenditures & Transfers Out 1,271,406$ 709,234$ 1,019,345$ 858,200$ 705,953$ 1,217,843$
Fund Balance*, June 30 664,830$ 742,906$ 695,930$ 1,116,762$ 1,613,130$ 1,622,577$
Change in Accounting Method - - 77,172 - - -
Adjusted Fund Balance*, June 30 664,830 742,906 773,102 1,116,762 1,613,130 1,622,577
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 664,830$ 742,906$ 773,102$ 1,116,762$ 1,613,130$ 1,622,577$
% of Expenditures 52%105%76%130%229%133%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Storm Water Management (7700)
Fund Summary
City of Iowa City
434
STORMWATER MANAGEMENT OPERATIONS
The Iowa City Stormwater utility exists to provide safe, clean, and healthy waterways for our
community. We do this by using education, outreach, community involvement, volunteers,
capital projects, and enforcing our City’s Ordinances that provide for and protect our
watersheds.
When it rains in Iowa City, water passes over roofs, streets, parking lots and other land surfaces
picking up pollutants such as oil, chemicals, pesticides and eroded soil along the way. Any
pollutant that is directed into the stormwater drainage system bypasses any treatment and flows
directly into our waterways and to those downstream from us. This creates hazards for people,
wildlife, and the environment. Protecting stormwater quality keeps our waterways healthy and
preserves wildlife habitat.
The National Pollutant Discharge Elimination System (NPDES) is a federal program that
regulates stormwater discharge into waterways. To comply with the federal requirements, the
City of Iowa City received a permit to discharge stormwater and develop programs to reduce the
discharge of pollutants carried by stormwater into our local waterways.
The local Stormwater Management Program is administered by the Engineering division of the
Public Works Department. Revenue to support its mission is derived from monthly stormwater
utility fees collected from local residents and businesses.
HIGHLIGHTS
Volunteers logged 3,300 hours of service to clean up the City’s watersheds, waterways,
wetlands, prairies, and other natural spaces in 2012
The Iowa River Clean-Up drew 56 volunteers. Their efforts removed 8.6 tons of garbage
from the river, including 188 tires and 1,850 pounds of metal, all of which were recycled.
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 2.10 2.10 2.60
Added 50% of a Project Support Assistant position in Stormwater operations in FY2015.
435
Financial Highlights:
Services expenditures are lower by $85,904 or 29.4% due to a decrease in internal service fund
charges and administrative charges.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic
Development Activities
Department Goal: Continue the investment and reinvestment in Best
Management Practices.
Department Objective: Provide plan review and inspection of Best Management
Practices for stormwater quality improvements.
Performance Measures:
Stormwater Quality BMP – Grant Applications
Creek Maintenance – Grant Applications
FY 2011 FY 2012 FY 2013
Number Funded 11 10 13
Amount $25,000 $48,000 $36,000
FY 2011 FY 2012 FY 2013
Number Funded 7 7 4
Amount $53,000 $50,000 $20,000
436
Strategic Plan Goal: Healthy Neighborhoods & Enhanced Communication and
Marketing
Department Goal: Integrate volunteers to perform labor intensive water
quality related projects.
Department Objective: Cost effectively satisfy the regulatory requirements of our
stormwater permit while engaging the public in activities
and education.
Performance Measures:
Stormwater Volunteer Program
* amount is calculated using FEMA’s Volunteer Rate of $16.25/hour
CY 2010 CY 2011 CY 2012
Events 15 15 31
Volunteers 410 435 1,171
Volunteer Hours 1,422 1,868 3,300
Value* $23,108 $30,355 $53,625
437
City of Iowa City
Activity: Storm Water Operations (770110)Fund: Storm Water Management (7700)
Division: Storm Water (770100)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 1,914$ 1,231$ 1,919$ 1,231$ 1,919$ 1,930$
Charges For Fees And Services
Storm Water Charges 630,966 785,450 969,936 1,200,000 1,200,000 1,225,000
Miscellaneous
Printed Materials - - - - 240 240
Other Misc Revenue - 629 514 629 162 120
Total Revenues 632,880$ 787,310$ 972,369$ 1,201,860$ 1,202,321$ 1,227,290$
Expenditures:
Personnel 181,112$ 208,503$ 198,736$ 263,871$ 257,102$ 264,815$
Services 147,153 256,999 198,578 292,492 206,588 210,720
Supplies 8,158 2,118 2,559 2,837 2,263 2,308
Capital Outlay 379,546 137,526 295,532 240,000 240,000 240,000
Total Expenditures 715,969$ 605,146$ 695,405$ 799,200$ 705,953$ 717,843$
Personnel Services - FTE 2012 2013 2014 2015
M.W. III - Wastewater Collection 0.20 0.20 0.20 0.20
Mw II - Wastewater Treatment Plant 0.30 0.30 0.30 0.30
Public Info/Ed Coord - Public Works 0.50 0.50 0.50 0.50
Sr. Engineer 1.00 1.00 1.00 1.00
Sr. M.W. - Wastewater Collection 0.10 0.10 0.10 0.10
Project Support Assistant - - - 0.50
Total Personnel 2.10 2.10 2.10 2.60
Capital Outlay 2014 2015
Storm Sewer Maintenance 200,000$ 200,000$
Sump Pump Discharge Tiles 40,000 40,000
Total Capital Outlay 240,000$ 240,000$
Activity Summary
438
CABLE TELEVISION FUND
The Cable Television enterprise fund accounts for the City’s cable television administration
and the City’s media production unit. The fund’s activities are primarily supported by City
franchise fees collected by the City’s primary cable television operator, Mediacom. The
fund also accounts for the equipment replacement activities of the media production unit.
The Cable Television fund’s total fund balance on June 30, 2013 was just over $1.76
million, a 10.5% increase over the previous year.
FY14 year-end total fund balance is estimated to be an 11.8% or $207,451 decrease
over FY13. In FY13, an adjustment was made to convert from the cash basis
accounting method to the modified accrual basis method. This change resulted in an
upward adjustment in fund balance of $56,487 primarily due to franchise fees that were
receivable at year end. The FY14 revised budget includes a transfer to the capital
projects fund for the City Council chambers video camera and remodel project of
$180,000. FY15 projected balance is expected to decrease 3.6%.
(1) FY14 and FY15 figures are estimates; FY11 and FY12 are cash basis.
The Cable Television fund estimates $270,059 in restricted fund balances at the end of
FY15 for Public Access Television and for equipment replacement. This is an increase
of 10.2% from the estimated restricted fund balance in FY14.
FY11 FY12 FY13 FY14 FY15
Fund Balance $1,507,873 $1,597,031 $1,765,355 $1,557,904 $1,501,918
$1,350,000
$1,400,000
$1,450,000
$1,500,000
$1,550,000
$1,600,000
$1,650,000
$1,700,000
$1,750,000
$1,800,000
Fund Balance (1)
439
Revenues:
FY15 projected revenue represents an 18.3% decrease over FY14 estimated revenue.
With Mediacom’s cancellation of their franchise agreement with the City, it is estimated
that the decrease from franchise fees that the City would have received will be about
20%.
Expenditures:
FY15 adopted expenditures are 15.4% lower from FY14 estimated expenditures. The
primary decrease is the elimination of the Cable TV Administrator position in response to
the franchise agreement cancellation.
100%
0%
FY15 Adopted - $687,580
Franchise Fees
Interest Revenue
63%
35%
2% 0%
FY15 Adopted - $688,566
Personnel
Services
Supplies
Capital Outlay
440
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 1,412,714$ 1,507,873$ 1,597,031$ 1,765,355$ 1,557,904$ 1,501,918$
Revenues:
Licenses And Permits
Franchise Fees 804,200$ 820,285$ 821,183$ 838,468$ 679,174$ 679,174$
Use Of Money And Property
Interest Revenues 3,251 3,101 5,357 3,101 5,357 5,370
Miscellaneous
Other Misc Revenue 117 131 3,048 - 3,049 120
Other Financial Sources
Sale Of Assets 1,082 332 49 - - -
Sub-Total Revenues 808,650 823,849 829,637 841,569 687,580 684,664
Transfers In:
Transfer Into Equip Reserve from Oper.25,000 25,000 11,500 25,000 25,000 25,000
Sub-Total Transfers In 25,000 25,000 11,500 25,000 25,000 25,000
Total Revenues & Transfers In 833,650$ 848,849$ 841,137$ 866,569$ 712,580$ 709,664$
Expenditures:
Cable Administration 658,491$ 679,691$ 662,800$ 803,020$ 688,566$ 706,665$
Cable Reserves - - - 11,000 - -
Sub-Total Expenditures 658,491 679,691 662,800 814,020 688,566 706,665
Transfers Out:
Capital Projects Fund - - - 180,000 - -
Operating Subsidy - General Fund 55,000 55,000 55,000 55,000 55,000 55,000
Misc Transfers Out - to Equip Reserve 25,000 25,000 11,500 25,000 25,000 25,000
Sub-Total Transfers Out 80,000 80,000 66,500 260,000 80,000 80,000
Total Expenditures & Transfers Out 738,491$ 759,691$ 729,300$ 1,074,020$ 768,566$ 786,665$
Fund Balance*, June 30 1,507,873$ 1,597,031$ 1,708,868$ 1,557,904$ 1,501,918$ 1,424,917$
Change in Accounting Method - - 56,487 - - -
Adjusted Fund Balance*, June 30 1,507,873 1,597,031 1,765,355 1,557,904 1,501,918 1,424,917
Restricted / Committed /Assigned 200,524 229,759 243,524 245,059 270,059 295,059
Unassigned Balance 1,307,349$ 1,367,272$ 1,521,831$ 1,312,845$ 1,231,859$ 1,129,858$
% of Expenditures 177%180%209%122%160%144%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Cable Television (7800 - 7801)
Fund Summary
City of Iowa City
441
CABLE TELEVISION OPERATIONS
The mission of the Iowa City Cable Television Division is to inform and educate the Iowa City
community about the civic and public activities, issues and political events of local governments
and community organizations; to recommend to the City Council through its Commission
policies related to the regulation development and operation of cable television, broadband, and
interactive systems in Iowa City, to support cable television subscribers in resolution of
problems with service providers; to provide general audio/visual support to City departments
and to facilitate and support other local cable channels in their efforts to provide news,
information and entertainment to the Iowa City community.
The division’s budget is organized into two activities, Administration and Reserves.
Cable TV Administration
Administration oversees the Cable Division's operations, monitors cable franchise
agreement compliance, provides a complaint resolution service for citizens with the local
cable company, regulates basic cable service rates, monitors the public access service
contract compliance and supports other local cable television programming channels.
Administration also serves as staff for the Iowa City Telecommunications Commission
(ICTC), manages their official triennial review of cable provider's performance and
conducts special projects such as research or community surveys. Administration
monitors changes in Federal and State laws and regulations and relevant legal decisions
related to cable television.
The division produces local government and community video programming including
local public meetings such as the Iowa City City Council and Foreign Relations Council
meetings; balanced political programming such as League of Women Voters and other
NGO forums; informational programming such as City departmental and community
organizational profiles, services, projects, or activities and a wide variety of local musical
public performances.
The division also schedules programming on City Channel 4, operates cable Channel 5,
an interactive service providing local video programming on demand, and manages
Channel 4's web presence including streaming video.
Cable TV Reserves
Cable TV’s annual budget includes transfers to an equipment replacement reserve that
is used to purchase equipment and supplies, including computer hardware and software.
442
Staffing:
FY2013 Actual FY2014 Actual FY2015 Adopted
Total FTE’s 6.63 6.63 5.63
In FY2015 budget, the Cable TV Administrator will be eliminated due to the termination of the
cable franchise agreement with Mediacom and a subsequent expected 20% decline in revenue.
Financial Highlights:
Cable TV Administration personnel expenditures are budgeted to decrease by $104,506 or
19.5% due to the elimination of the Cable TV Administrator position. This stems from an
expected decrease of revenue which was budgeted lower by $159,294 or 19%.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Increase opportunities for citizen engagement and
education
Department Objective: Utilize social media, website, video messaging and media
outreach to provide access to a wide audience
Performance Measures:
Video Programming
Note: Includes full-length and short programs, public service
announcements, and program segments
FY 2011 FY 2012 FY 2013
Programming promoting
downtown activities and
organizations
25 34 42
Programming promoting
general City initiatives,
projects, and public input
125 142 160
443
City of Iowa City
Activity: Cable Administration (210510)Fund: Cable Television (7800)
Division: Cable Television (210500)Department: City Manager
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Licenses And Permits
Franchise Fees 804,200$ 820,285$ 821,183$ 838,468$ 679,174$ 679,174$
Use Of Money And Property
Interest Revenues 3,251 3,101 5,357 3,101 5,357 5,370
Miscellaneous
Other Misc Revenue 117 131 3,048 - 3,049 120
Other Financial Sources
Sale Of Assets 1,082 332 49 - - -
Total Revenues 808,650$ 823,849$ 829,637$ 841,569$ 687,580$ 684,664$
Expenditures:
Personnel 448,394$ 511,644$ 517,279$ 537,236$ 432,730$ 445,712$
Services 148,050 157,368 136,382 257,204 243,013 247,873
Supplies 11,719 10,679 9,139 8,580 12,823 13,079
Capital Outlay 50,328 - - - -
Total Expenditures 658,491$ 679,691$ 662,800$ 803,020$ 688,566$ 706,665$
Personnel Services - FTE 2012 2013 2014 2015
Cable Production Coordinator 1.00 - - -
Cable T.V. Administrator 1.00 1.00 1.00 -
Clerical Assistant - Cable T.V. 0.75 0.75 0.75 0.75
Communications Tech - Cable 1.00 1.00 1.00 1.00
Community Programmer 1.00 1.00 - -
Custodian - Govt Bldgs 0.13 0.13 0.13 0.13
Government Programmer - Cable - 1.00 1.00 1.00
Media Production Service Coordinator - - 1.00 1.00
Production Asst - Cable T.V. 1.00 1.00 1.00 1.00
Special Projects Asst - Cable 0.75 0.75 0.75 0.75
Total Personnel 6.63 6.63 6.63 5.63
Activity Summary
444
City of Iowa City
Activity: Cable Reserves (210520)Fund: Cable Television (7800)
Division: Cable Television (210500)Department: City Manager
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Other Financial Sources
Transfer-In from Cable Operations 25,000$ 25,000$ 11,500$ 25,000$ 25,000$ 25,000$
Total Revenues & Transfers In 25,000$ 25,000$ 11,500$ 25,000$ 25,000$ 25,000$
Expenditures:
Supplies -$ -$ -$ 6,000$ -$ -$
Capital Outlay - - - 5,000 - -
Total Expenditures -$ -$ -$ 11,000$ -$ -$
Capital Outlay 2014 2015
Video Production Equipment 5,000$ -$
Total Capital Outlay 5,000$ -$
Activity Summary
445
HOUSING AUTHORITY FUND
The Housing Authority enterprise fund accounts for the public housing programs operated by
the Iowa City Housing Authority (ICHA) including the rental assistance programs and the City-
owned public housing units. These programs are primarily funded through Federal funds from
the U.S. Department of Housing and Urban Development (HUD).
The Housing Authority fund’s total fund balance on June 30, 2013 was approximately $6.1
million, a 10.0% decrease from FY12 year-end fund balance. This decrease was also larger
due to an adjustment presented converting the accounting method from cash basis to modified
accrual basis. This adjustment was a decrease in fund balance of $331,983 in FY13 primarily
due to accounts and contracts payable. At the end of FY13, an estimated $2.81 million in fund
balance will be restricted for Housing Authority operations; subsidy payments to landlords;
maintenance and development of Public Housing units; and, development of affordable
homeownership opportunities. Restricted fund balance does not reflect further limitations and
restrictions on the use of housing funds placed by HUD that exists on the unassigned fund
balance. Fund balance history is as follows:
(1) FY14 and FY15 are estimates; FY11 & FY12 are cash basis.
Two voucher program positions were laid off during fiscal year 2014 due to sequestration cuts to
the Housing Voucher program administration revenues. Consideration regarding the future of
these positions will be determined based on the restoration of funding from the federal
government. FY14 estimated year-end fund balance is expected to remain steady with a 0.7%
increase over the FY13 estimated balance. FY15 projected fund balance also remains flat with
virtually no change from the FY14 fund balance.
FY11 FY12 FY13 FY14 FY15
Unassigned $3,834,490 $3,638,417 $3,303,981 $3,411,354 $3,392,701
Restricted $3,447,991 $3,155,215 $2,811,904 $2,751,475 $2,775,386
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Fund Balance (1)
446
Revenues:
HUD allocations account for approximately 97% of ICHA revenue. ICHA is projected to receive
$7.1 million in federal funding through HUD in FY15. This is an 8.8% decrease from FY14
projections.
Expenditures:
FY15 adopted budget expenditures represent an 8.5% decrease over FY14 estimated
expenditures. This decrease is primarily due to a decrease in estimated Housing Voucher
program expenditures.
86% of the Housing fund budget is to provide services to citizens.
97%
3%
FY15 Adopted - $7,393,837
Federal
Rents
Interest Revenue
Royalties &
Commissions
Local Agreements
12%
88%
0% 0%
FY15 Adopted - $7,343,842
Personnel
Services
Supplies
Capital Outlay
447
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 6,655,300$ 7,282,481$ 6,793,632$ 6,115,885$ 6,162,829$ 6,168,087$
Revenues:
Use Of Money And Property
Interest Revenues 16,536$ 16,492$ 23,025$ 16,492$ 23,025$ 23,090$
Rents 210,973 208,255 203,286 208,001 203,286 201,000
Royalties & Commissions 35,292 20,545 28,516 20,545 28,516 28,100
Intergovernmental
Fed Intergovnt Rev 7,479,382 6,765,226 6,985,739 7,787,215 7,101,264 7,132,890
Local 28E Agreements - 1,350 - 1,350 - -
Miscellaneous
Other Misc Revenue 105,174 91,733 16,338 35,879 16,338 16,930
Other Financial Sources
Loan Repayments 76,529 20,016 83,002 46,086 21,408 21,410
Sale Of Assets - 211,658 980 - - -
Sub-Total Revenues 7,923,886 7,335,275 7,340,886 8,115,568 7,393,837 7,423,420
Misc Transfers In 80,314 37,747 4,787 - - -
Sub-Total Transfers In 80,314 37,747 4,787 - - -
Total Revenues & Transfers In 8,004,200$ 7,373,022$ 7,345,673$ 8,115,568$ 7,393,837$ 7,423,420$
Expenditures:
Voucher Program 6,902,414$ 7,287,896$ 7,055,349$ 7,514,936$ 6,676,165$ 6,816,619$
Public Housing Program 401,605 530,975 589,352 509,699 667,677 682,985
Sub-Total Expenditures 7,304,019 7,818,871 7,644,701 8,024,635 7,343,842 7,499,604
Transfers Out:
Capital Project Fund - - 3,736 - - -
Operating Subsidy - PILOT Gen Fund 18,000 18,000 18,000 18,414 18,727 19,102
Misc Transfers Out - Director Reimb 55,000 25,000 25,000 25,575 26,010 26,530
Sub-Total Transfers Out 73,000 43,000 46,736 43,989 44,737 45,632
Total Expenditures & Transfers Out 7,377,019$ 7,861,871$ 7,691,437$ 8,068,624$ 7,388,579$ 7,545,235$
Fund Balance*, June 30 7,282,481$ 6,793,632$ 6,447,868$ 6,162,829$ 6,168,087$ 6,046,272$
Change in Accounting Method - - (331,983) - - -
Adjusted Fund Balance*, June 30 7,282,481 6,793,632 6,115,885 6,162,829 6,168,087 6,046,272
Restricted / Committed /Assigned 3,447,991 3,155,215 2,811,904 2,751,475 2,775,386 2,799,297
Unassigned Balance 3,834,490$ 3,638,417$ 3,303,981$ 3,411,354$ 3,392,701$ 3,246,974$
% of Expenditures 52%46%43%42%46%43%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Housing Authority (7900 - 7922)
Fund Summary
City of Iowa City
448
HOUSING AUTHORITY OPERATIONS
To improve quality of life, the Iowa City Housing Authority acts as a community leader for
affordable housing, family self-sufficiency, and homeownership opportunities. We provide
information and education, housing assistance, and public and private partnership opportunities.
The Housing Authority is a division of the Department of Housing & Inspection Services
established in 1969 to administer housing assistance programs throughout its jurisdiction,
including all of Johnson County and portions of Iowa and Washington Counties.
Annually, the Housing Authority assists approximately 1,300 low-income families to acquire and
maintain affordable housing through rental and ownership programs. Rental assistance includes
the Housing Choice Voucher/Section 8 (HCV), Public Housing, and Veterans’ Supportive
Housing (VASH) Programs. Homeownership opportunities exist under the Tenant-to-Owner
Program, Affordable Dream Homeownership Program, and the HCV Homeownership Program.
Participation in all programs requires the families meet federally established income guidelines.
The Housing Authority’s budget is organized into three activities: Administration, Voucher
Programs, and Public Housing. The division also manages Peninsula Apartments units; a
description of this activity may be found in the Special Revenue Fund section of this document.
Housing Authority Administration
Housing Authority Administration personnel manage all of the housing programs. These
expenditures are fully allocated to the Voucher and Public Housing programs.
Voucher Programs
The Housing Authority works with over 400 owners/ landlords and administers 1250
HCV and VASH vouchers. These Owners/landlords receive approximately $6
million/year in rental subsidy paid on behalf of Housing Authority participants.
Public Housing
The City of Iowa City owns 81 public housing units; the Housing Authority serves as the
landlord and rents these units to eligible tenants. They are low-density units scattered
throughout Iowa City and were constructed to conform and blend into the existing
neighborhood architecture.
449
HIGHLIGHTS
The Housing Choice Voucher Program paid approximately $5.8 million in Housing
Assistance Payments to landlords/owners of rental properties in Johnson County in FY2013
(98% vouchers utilized)
The Housing Authority paid over $298,098 to private sector Iowa City contractors for the
capital improvement, general maintenance, and repair of Public Housing properties in
FY2013
Since 1998, 159 families have moved to homeownership with assistance from the Housing
Authority.
Recent Accomplishments:
1,600 housing assistance inspections
conducted for the Iowa City Housing
Authority
In FY2013, maintained a 98% lease-up
rate for the HCV and VASH programs;
98% for Public Housing.
Maintained a 100% lease-up rate for the
Peninsula Apartments.
Upcoming Challenges:
Dispelling damaging myths regarding
Housing Authority programs and
participants
Maintain lease-up rates of at least 98%
for the HCV, VASH, and Public Housing
programs in spite of sequestration
budget cuts.
Continue efforts to ensure program
integrity by monitoring landlord/tenant
compliance with program
responsibilities.
Continue to support homeownership
opportunities.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 13.13 12.19 10.19
In FY2015 budget, Housing Program Assistant reduced from 5.0 FTE to 4.0 and Housing
Assistant reduced from 1.25 FTE to 0.25.
Financial Highlights:
Public Housing expenditures are up by $157,978 or 31% and Housing Voucher program
expenditures are down by 11.2%. Part of this reflects a change in Administration cost sharing
by shifting the split from 95% voucher/5% public housing to 78% voucher/22% public housing.
The most significant part of the decrease in Housing Voucher program expenditures, however,
is due to a budgeted decrease in landlord rent expenditures by $621,582 or 9.7%. This is also
reflected in the budgeted decrease of Federal intergovernmental revenue.
450
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Assist low income families in bridging the economic gap
through building assets, improving employment
opportunities, and transitioning from renters of units to
owners of homes.
Department Objective: The Family Self-Sufficiency (FSS) Program: Promote
self-sufficiency and asset development by providing
supportive services to participants to increase their
employability, to increase the number of employed
participants, and to encourage increased savings through
an escrow savings program.
Performance Measures:
Strategic Plan Goal: Healthy Neighborhoods
Department Goal: Maintain a scattered sites Public Housing program.
Department Objective: Affordable Rental Housing: Provide affordable, decent
and safe rental housing for eligible low-income families,
elderly persons, and persons with disabilities.
CY 2010 CY 2011 CY 2012
Total Participants 134 135 139
% of Participants with
Escrow Accounts 73% 69% 64%
% of Participants with
Reduced or Eliminated
Family Investment
Program Cash Assistance
15% 16% 27%
% of Participants with
Increased Income versus
Prior Year
43% 27% 41%
FSS Graduates 11 16 23
451
Performance Measures:
Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic
Development Activities
Department Goal: Increase affordable housing choices for low-income
families, the elderly, and persons with disabilities in private
market rental units.
Provide homeownership opportunities through the HCV
homeownership program.
Department Objective: Affordable Rental Housing: Pay rental subsidies directly
to private market landlords on behalf of eligible families.
Provide mortgage assistance payments to lenders on
behalf of eligible families.
Performance Measures:
FY 2011 FY 2012 FY 2013
Actual Occupancy Rate
for Fiscal Year
(Goal – 95%)
95% 95% 98%
CY 2010 CY 2011 CY 2012
% of All Emergency Work
Orders Completed within
24 hours (Goal – 100%)
100% 100% 100%
Average Number of
Calendar Days of All Non-
Emergency Work Orders
(Goal – < 25 days)
2.7 days 2.3 days 1.9 days
CY 2010 CY 2011 CY 2012
HCVP Homeownership
Vouchers $122,713 $124,288 $108,029
HCVP Non-Elderly
Disabled Vouchers
Not Reported
Separately
Not Reported
Separately $340,446
HCVP Portable Vouchers $356,874 $193,943 $198,815
VASH Vouchers $93,562 $115,605 $141,878
All Other HCVP Vouchers $5,199,386 $5,327,627 $5,381,083
HCVP Voucher Utilization 97% 96% 102%
452
City of Iowa City
Activity: Housing Authority Voucher (490200)Fund: Housing Authority (7910)
Division: Housing Authority Voucher (490200)Department: Housing Authority
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues & Transfers In:
Use Of Money And Property
Interest Revenues 3,235$ 3,959$ 1,870$ 3,959$ 1,870$ 1,880$
Royalties & Commiss 34,968 20,273 28,251 20,273 28,251 27,830
Intergovernmental
Fed Intergovnt Rev 7,016,560 6,479,324 6,676,733 7,377,333 6,760,451 6,760,500
Local 28E Agreements - 1,350 - 1,350 - -
Miscellaneous
Other Misc Revenue 104,650 78,431 11,865 28,705 11,865 11,870
Other Financial Sources
Misc Transfers In 80,314 37,747 4,787 - - -
Total Revenues & Transfers In 7,239,727$ 6,621,084$ 6,723,506$ 7,431,620$ 6,802,437$ 6,802,080$
Expenditures:
Personnel 840,831$ 878,048$ 868,160$ 905,313$ 693,047$ 713,838$
Services 6,053,605 6,401,600 6,181,562 6,601,045 5,978,386 6,097,954
Supplies 7,978 8,248 5,627 8,578 4,732 4,827
Total Expenditures 6,902,414$ 7,287,896$ 7,055,349$ 7,514,936$ 6,676,165$ 6,816,619$
Personnel Services - FTE 2012 2013 2014 2015
Building Inspector - - 0.71 0.50
F.S.S. Program Coordinator 0.95 0.95 0.95 0.50
Housing Administrator 0.95 0.95 0.95 0.78
Housing Assistant 1.19 1.19 1.19 0.24
Housing Office Manager 0.95 0.95 0.95 0.96
Housing Program Assistant 5.75 5.75 4.75 3.84
Public Hsg. Coord 0.50 0.50 0.50 0.50
Section 8 Coord 0.95 0.88 0.89 0.90
Total Personnel 11.95 11.88 10.89 8.22
Activity Summary
453
City of Iowa City
Activity: Housing Authority Public Housing (490300)Fund: Housing Authority (792*)
Division: Housing Authority Public Housing (490300)Department: Housing Authority
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 13,301$ 12,533$ 21,155$ 12,533$ 21,155$ 21,210$
Rents 210,973 208,255 203,286 208,001 203,286 201,000
Royalties & Commissions 324 272 265 272 265 270
Intergovernmental
Fed Intergovnt Rev 462,822 285,902 309,006 409,882 340,813 372,390
Miscellaneous
Other Misc Revenue 524 13,302 4,473 7,174 4,473 5,060
Other Financial Sources
Sale Of Assets - 211,658 980 - - -
Loans 76,529 20,016 83,002 46,086 21,408 21,410
Total Revenues 764,473$ 751,938$ 622,167$ 683,948$ 591,400$ 621,340$
Expenditures:
Personnel 93,692$ 100,960$ 109,240$ 113,487$ 195,439$ 201,302$
Services 276,004 409,231 441,729 295,761 462,841 472,098
Supplies 9,857 5,372 8,092 451 9,397 9,585
Capital Outlay 22,052 15,412 30,291 100,000 - -
Total Expenditures 401,605$ 530,975$ 589,352$ 509,699$ 667,677$ 682,985$
Personnel Services - FTE 2012 2013 2014 2015
Building Inspector 0.29 0.29 0.29 0.50
F.S.S. Program Coordinator 0.05 0.05 0.05 0.50
Housing Administrator 0.05 0.05 0.05 0.22
Housing Assistant 0.06 0.06 0.06 0.01
Housing Office Manager 0.05 0.05 0.05 0.04
Housing Program Assistant 0.25 0.25 0.25 0.16
Public Hsg. Coord 0.50 0.50 0.50 0.50
Section 8 Coord 0.05 0.05 0.05 0.04
Total Personnel 1.30 1.30 1.30 1.97
Capital Outlay 2014 2015
2 House Renovations 100,000$ -$
Total Capital Outlay 100,000$ -$
Activity Summary
454
CAPITAL PROJECT FUNDS
Fund Summary
Summary by Division
Summary by Funding Source Project Summary by Name
Unfunded Projects
F
Y
2
0
1
5
CAPITAL IMPROVEMENT PROJECTS FUND
The Capital Improvement Projects fund accounts for the collection and disbursement of
funds related to capital improvements or significant capital equipment.
Capital projects involve construction, purchase, or renovation of city facilities or property.
They are generally non-recurring major improvements to the City's physical plant which
necessitate long-term financing and are permanent in nature. The funding sources for
these projects are generally not from operating funds but are instead from bond
proceeds, grants, donations, or other one-time sources of income.
The City annually updates and issues a five-year capital improvement program (CIP).
This program is the planning guide for the City’s issuance of general obligation bonded
debt and for the construction and replacement of the City’s buildings and infrastructure.
The City’s total five-year for the 2014-2018 capital improvement program is
$223,887,986. The current portion of the CIP is then adopted as part of the annual
operating budget.
Changes to the 2014 capital improvement program are amended into the fiscal year
2014 operating budget, and the 2015 projected capital improvement program is certified
as part of the 2015 operating budget. The 2014 capital projects fund budget also
includes totals for the carry forward of prior year projects that must be re-appropriated
with the State. These amounts being carried forward are not included in the current five-
year CIP. The revised capital improvement program expenditures for fiscal year 2014
are $85,455,521 while the appropriated budget including project carry forwards is
$92,256,292. The capital improvement fund expenditures for fiscal year 2015 are
$50,578,591.
Fund balance in the Capital Improvement Projects fund primarily represents unspent
bond proceeds. This fluctuates based on the timing of the issuance of the bonds and
the timing of the project expenditures. With the conversion from cash basis accounting
to modified accrual basis of accounting in fiscal year 2013, a conversion adjustment is
presented for a decrease in fund balance of $7,028,078. This adjustment primarily
represents unpaid contract progress payments and retainages. The estimated ending
fund balance for fiscal year 2015 is $12,254,110.
457
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 11,517,577$ 18,274,393$ 25,102,181$ 12,756,766$ 28,588,868$ 12,254,110$
Revenues:
Other City Taxes 239,407$ 270,249$ 288,045$ -$ -$ -$
Use Of Money And Property
Interest Revenues 1,006 22,991 3,038 - - -
Rents 14,218 15,694 28,467 - - -
Intergovernmental
Fed Intergovnt Rev 856,255 1,800,893 19,344,636 21,655,815 9,104,588 7,041,738
Disaster Assistance - - 138,584 336,615 - -
Other State Grants 6,095,333 6,660,118 12,715,802 19,497,284 6,700,000 4,300,000
Local 28E Agreements 135,391 25,321 101,086 405,654 - -
Charges of Fees & Services
Development Fees - - 56,942 - - -
Miscellaneous
Contrib & Donations - 11,500 422,198 590,000 - 2,350,000
Printed Materials 1,995 4,440 5,310 - - -
Other Misc Revenue 574,180 495,508 39,448 - 1,000,000 1,181,000
Other Financial Sources
Sale Of Assets - - 7,500 500,000 - -
Insurance Recoveries 192,488 54,640 7,520 - - -
Debt Sales 16,345,700 9,855,454 2,614,089 23,311,613 8,393,180 11,959,696
Sub-Total Revenues 24,455,973 19,216,808 35,772,665 66,296,981 25,197,768 26,832,434
Transfers In:
Transfers-In from Governmental Funds 3,999,960 6,645,703 9,142,201 26,682,682 1,237,665 1,502,665
Transfers-In from Enterprise Funds 11,094,559 6,082,529 10,670,820 8,608,731 7,808,400 5,339,000
Transfers-In from G.O. Bonds 8,884,622 5,722,976 19,638,960 8,917,771 - -
Transfers-In from Revenue Bonds - - - 7,000,000 - -
Misc Transfers-In - - 330,000 - - -
Sub-Total Transfers In 23,979,141 18,451,208 39,781,981 51,209,184 9,046,065 6,841,665
Total Revenues & Transfers In 48,435,114$ 37,668,016$ 75,554,646$ 117,506,165$ 34,243,833$ 33,674,099$
Expenditures:
Governmental:
General Government 210,232$ 406,363$ 840,951$ 1,969,556$ 264,040$ 150,000$
Culture & Recreation 1,729,596 2,504,596 5,769,746 5,007,432 3,999,511 430,000
Planning & Community Development 120,125 1,537,540 3,139,390 2,222,058 400,000 6,530,000
Public Safety 4,844,886 839,266 1,857,913 4,676,995 - 60,000
Public Works 9,731,281 8,962,639 10,057,402 34,395,697 34,435,240 27,714,165
Enterprise:
Parking Operations 547,814 1,695,730 684,502 1,529,221 500,000 670,000
Public Transportation 2,236,427 28,227 854,571 802,949 54,000 200,000
Wastewater Treatment 3,814,453 3,176,289 31,529,955 28,057,707 7,900,000 500,000
Water Operations 1,557,794 530,697 2,202,669 1,996,144 1,814,400 1,469,000
Landfill 6,733,981 3,495,411 705,470 2,870,240 650,000 -
Storm Water 527,898 428,512 372,789 1,101,239 - 1,000,000
Airport 524,528 1,423,411 2,801,550 7,627,054 561,400 1,654,900
Sub-Total Expenditures 32,579,015 25,028,681 60,816,908 92,256,292 50,578,591 40,378,065
Transfers Out:
Capital Project Fund 8,884,623 5,805,352 19,956,583 8,917,771 - -
Debt Service Funding - - 133 - - -
Misc Transfers Out 214,660 6,195 98,359 500,000 - -
Sub-Total Transfers Out 9,099,283 5,811,547 20,055,075 9,417,771 - -
Total Expenditures & Transfers Out 41,678,298$ 30,840,228$ 80,871,983$ 101,674,063$ 50,578,591$ 40,378,065$
Fund Balance*, June 30 18,274,393$ 25,102,181$ 19,784,844$ 28,588,868$ 12,254,110$ 5,550,144$
Change in Accounting Method - - (7,028,078) - - -
Adjusted Fund Balance*, June 30 18,274,393$ 25,102,181$ 12,756,766$ 28,588,868$ 12,254,110$ 5,550,144$
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Capital Project Funds
Fund Summary
City of Iowa City
458
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
Airport 7,604,506$ 561,400$ 1,654,900$ 337,500$ 267,700$ 10,426,006$
Finance Administration 1,689,528 264,040 150,000 150,000 547,279 2,800,847
Fire 614,425 - 60,000 810,000 - 1,484,425
Housing 115,000 - - 300,000 - 415,000
Landfill 2,869,814 650,000 - - - 3,519,814
Library 200,000 - - - - 200,000
Planning & Community Development 4,634,007 2,758,000 6,830,000 700,000 700,000 15,622,007
Park Maintenance 1,744,856 841,511 80,000 1,650,000 303,000 4,619,367
Parking System 1,282,500 500,000 670,000 650,000 300,000 3,402,500
Police 3,865,363 - - - - 3,865,363
Public Transportation 811,003 54,000 200,000 20,000,000 - 21,065,003
Public Works Administration 13,182,159 1,800,000 1,000,000 3,134,000 1,000,000 20,116,159
Refuse Operations - - - 700,000 - 700,000
Recreation 2,011,063 800,000 50,000 300,000 375,000 3,536,063
Storm Water 1,101,239 - 1,000,000 - - 2,101,239
Streets 22,691,431 32,635,240 26,714,165 2,477,665 10,467,665 94,986,166
Wastewater Treatment 19,177,347 7,900,000 500,000 500,000 500,000 28,577,347
Water 1,861,280 1,814,400 1,469,000 706,000 600,000 6,450,680
Total Projects 85,455,521$ 50,578,591$ 40,378,065$ 32,415,165$ 15,060,644$ 223,887,986$
City of Iowa City
Capital Improvement Program
Summary by Division
Airport,
$10,426,006 Finance Administration,
$2,800,847
Fire, $1,484,425
Housing, $415,000
Landfill, $3,519,814
Library, $200,000
Planning & Community
Development,
$15,622,007
Park Maintenance, $4,619,367
Parking System, $3,402,500
Police, $3,865,363
Public Transportation,
$21,065,003
Public Works
Administration,
$20,116,159
Refuse Operations, $700,000
Recreation, $3,536,063
Storm Water, $2,101,239
Streets, $94,986,166
Wastewater Treatment,
$28,577,347
Water, $6,450,680
Capital Improvement Program
by Division
FY2014-2018
$223,887,986
459
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
Airport
A3425 - FAA Runway 7 Grading/Obstr Mitigation 101,730$ 101,730$
A3427 - Runway 7 Parallel Taxiway Grading 353,318 353,318
A3428 - Runway 7-25 Parallel Taxiway Paving & Lighting 1,551,950 1,551,950
A3430 - Apron Reconstruction & Connecting Taxiway 1,654,900 1,654,900
A3437 - Hangar L 6 Units 9I110IOW300 185,384 185,384
A3442 - Runway 12-30 Obstruction Mitigation & Part77 Removals 561,400 561,400
A3443 - Airport Equipment Shelter 337,500 337,500
A3448 - Airport Perimeter Rd 267,700 267,700
A3450 - FY12 Airport Electrical Rehab & Security Improve 110,689 110,689
A3452 - Install Taxiway & Utility Lines 39,435 39,435
A3453 - Rehabilitate Terminal Building D & Roof 102,000 102,000
A3454 - Airport Master Plan 160,000 160,000
A3458 - Ruppert Property Land Acquisition 5,000,000 5,000,000
Total 7,604,506$ 561,400$ 1,654,900$ 337,500$ 267,700$ 10,426,006$
Finance Administration
G4704 - City Hall-Other Projects 686,452$ 164,040$ 50,000$ 50,000$ 50,000$ 1,000,492$
G4712 - ERP Software-Finances and HR/Payroll 200,097 200,097
G4714 - Remodel City Hall Lobby and Revenue Areas 326,400 326,400
G4718 - City-wide Video Camera Upgrade 238,924 238,924
I4721 - Fiber Optic Cable Infill Program 100,000 100,000 100,000 100,000 400,000
I4722 - Wastewater South Fiber Repair/Redundant Path Project 237,655 397,279 634,934
Total 1,689,528$ 264,040$ 150,000$ 150,000$ 547,279$ 2,800,847$
Fire
Y4406 - Fire Apparatus 60,000$ 810,000$ 870,000$
Y4411 - Fire SCBA/Air System Replacement 550,000 550,000
Y4432 - Fire Station #3 Kitchen Remodel 35,000 35,000
Y4427 - Fire Station #1 Kitchen Remodel &Admin Office Upgrade 29,425 29,425
Total 614,425$ -$ 60,000$ 810,000$ -$ 1,484,425$
Housing Administration
G4719 - Projectdox Quickstart 115,000$ 115,000$
G4720 - Permitting Software Upgrade 300,000 300,000
Total 115,000$ -$ -$ 300,000$ -$ 415,000$
Landfill
L3321 - Reconstruct FY09 Landfill Cell Due to Fire 1,395,240$ 1,395,240$
L3322 - Hebl Road Improvements 764,574 50,000 814,574
L3324 - Landfill Gas Collection System Flare Replacement 300,000 300,000
L3325 - Landfill Household Hazardous Water Storage Unit Replacement 300,000 300,000
W3220 - Water Main Extension - Melrose to Landfill 710,000 710,000
Total 2,869,814$ 650,000$ -$ -$ -$ 3,519,814$
Library
R4328 - Library Public Space Remodeling 200,000$ 200,000$
Total 200,000$ -$ -$ -$ -$ 200,000$
Planning and Community Development
R4160 - Iowa River Corridor Trail-Peninsula Park to Waterworks Prairie 200,000$ 200,000$
R4206 - Intra-City Bike Trails 100,000 50,000 50,000 50,000 50,000 300,000
R4219 - Scott Park Development & Trail (incl Court Hill Trail Ph. 3) -
R4222 - Highway 1 Sidewalk/Trail-Riverside Drive to Sunset 697,599 697,599
R4224 - Hickory Hill Trail Redesign and Development 250,000 250,000 250,000 750,000
R4204 - Iowa River Trail, Benton Street to Sturgis Park 150,000 2,108,000 2,258,000
4918 - Central Park LLC 1,761,943 1,761,943
E4513 - Riverfront Crossings Redevelopment 556,213 200,000 200,000 200,000 200,000 1,356,213
E4514 - Towncrest Redevelopment 1,107,704 200,000 200,000 200,000 200,000 1,907,704
E4609 - Burlington St Dam 260,548 6,130,000 6,390,548
Total 4,634,007$ 2,758,000$ 6,830,000$ 700,000$ 700,000$ 15,622,007$
Park Maintenance
R4130 - Parks Annual Improvements/Maint.367,759$ 80,000$ 80,000$ 80,000$ 80,000$ 687,759$
R4136 - Hickory Hill Park Safe/Restroom 272,027 272,027
City of Iowa City
Capital Improvement Program
Project Summary by Division
460
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Division
R4137 - Frauenholtz-Miller Park Development 223,000 223,000
R4177 - Lower City Park Emergency Access Road 261,511 261,511
R4178 - Normandy Drive Restoration Project 630,070 630,070
R4180 - Fairmeadows Park Restroom and Splash Pad 425,000 425,000
R4181 - Neighborhood Park Improvements 100,000 100,000
R4322 - Willow Creek/Kiwanis Park Master Plan and Splash Pad 50,000 350,000 400,000
R4185 - Creation of a park at site of N. Wastewater Treatment Plant 1,470,000 1,470,000
R4186 - Mercer Park Playground 150,000 150,000
Total 1,744,856$ 841,511$ 80,000$ 1,650,000$ 303,000$ 4,619,367$
Parking System
T3004 - Parking Facility Restoration Repair 300,000$ 500,000$ 400,000$ 400,000$ 300,000$ 1,900,000$
T3009 - Parking Facility and Enforcement Automation 982,500 270,000 1,252,500
T3012 - Iowa City Multi-Use Parking Facility 250,000 250,000
Total 1,282,500$ 500,000$ 670,000$ 650,000$ 300,000$ 3,402,500$
Police
Y4404 - Radio System Upgrade and Migration 658,433$ 658,433$
Y4405 - Police Records & CA Dispatch 186,566 186,566
Y4422 - Animal Shelter Repl PW 3039 2,840,851 2,840,851
Y4423 - PD 09 JAG Firearms Range & Tactical Equipment 61,633 61,633
Y4428 - Police Crime Lab 15,353 15,353
Y4429 - Police Station Master Remodeling 42,740 42,740
Y4430 - Police Break room/Restroom Remodel 27,542 27,542
Y4433 PD FY12 JAG Range Equipment Part II 32,245 32,245
Total 3,865,363$ -$ -$ -$ -$ 3,865,363$
Public Transportation
T3051 - Bus Acquisition 437,003$ 437,003$
T3055 - Transit Facility Relocation 20,000,000 20,000,000
T3058 - Court Street Facility Automation 270,000 270,000
T3059 - Transit Bus Shelter Replacement and Expansion 50,000 50,000 100,000
T3060 - Transit Bus Camera Replacement 54,000 54,000 108,000
T3017 - Capitol Street and Dubuque Street Façade Improvements 150,000 150,000
Total 811,003$ 54,000$ 200,000$ 20,000,000$ -$ 21,065,003$
Public Works Administration
P3956 - Public Works Facility Site Work 155,257$ 155,257$
P3957 - Vehicle Wash System at Public Works Facility-S. Gilbert 16,056 800,000 816,056
P3958 - Public Works Fuel Facility 254,550 254,550
P3961 - West Side Levee Project 5,274,960 5,274,960
P3964 - Rocky Shore Lift Station/Flood Gates Project 5,871,000 5,871,000
P3970 - Warm Storage Building, Napoleon Park Public Works 25,336 25,336
P3971 - CBD Streetscape Project 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,350,000
P3973 - Traffic Engineering Building 700,000 700,000
P3974 - Riverside Drive Pedestrian Tunnel 35,000 1,434,000 1,469,000
P3977 - Riverside Drive Streetscape Improvements 200,000 200,000
Total 13,182,159$ 1,800,000$ 1,000,000$ 3,134,000$ 1,000,000$ 20,116,159$
Refuse Operations
K3972 - Refuse Building 700,000$ 700,000$
Total -$ -$ -$ 700,000$ -$ 700,000$
Recreation
R4152 - Terry Trueblood Recreation Area 1,341,631$ 1,341,631$
R4153 - Soccer Park Improvements 250,000 250,000
R4316 - Recreation Center Improvements 19,432 19,432
R4321 - City Park Master Plan & Pool Upgrade 650,000 650,000
R4329 - Recreation Center Phase 2 Improvements 325,000 325,000
R4331 - Elementary School Recreation Facility Partnership 750,000 750,000
R4330 - Annual Recreation Center Improvement Fund 50,000 50,000 50,000 50,000 200,000
Total 2,011,063$ 800,000$ 50,000$ 300,000$ 375,000$ 3,536,063$
Storm Water
M3624 - Riverside Dr & Arts Campus Storm Sewer Modification 1,000,000$ 1,000,000$
M3626 - First Avenue Storm Sewer Improvements 1,080,239 1,080,239
461
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Division
P3976 - Idyllwild Storm Water Drainage Diversion Project 21,000 21,000
Total 1,101,239$ -$ 1,000,000$ -$ -$ 2,101,239$
Street Operations
S3802 - Moss Ridge Road 4,559,606$ 4,559,606$
S3803 - Lower Muscatine-Kirkwood to First Avenue 6,453,696 6,453,696
S3806 - Harrison Street Reconstruction 500,000 500,000
S3809 - Iowa City Gateway Project (Dubuque Street)1,478,387 23,905,362 22,870,500 48,254,249
S3811 - Sycamore St-Highway 6 to City Limits 206,871 206,871
S3814 - Traffic Signal Projects 618,323 120,000 120,000 120,000 120,000 1,098,323
S3816 - Traffic Calming 74,423 25,000 25,000 25,000 25,000 174,423
S3821 - Overwidth Paving/Sidewalks 55,000 25,000 25,000 25,000 25,000 155,000
S3822 - Curb Ramps-ADA 9,300 100,000 100,000 209,300
S3823 - Brick Street Repairs 20,000 20,000 20,000 20,000 20,000 100,000
S3824 - Pavement Rehabilitation 968,821 642,665 642,665 642,665 642,665 3,539,481
S3826 - Underground Electrical Facilities 273,330 175,000 175,000 175,000 175,000 973,330
S3828 - Sidewalk Infill 183,215 100,000 100,000 383,215
S3830 - Alley Assessment 181,000 181,000 362,000
S3834 - Burlington/Madison Intersection and Median 329,200 1,100,000 1,429,200
S3840 - Burlington/Clinton Intersection Improvements 1,138,332 1,138,332
S3843 - RR Crossings-City Wide 45,000 20,000 20,000 20,000 20,000 125,000
S3849 - Brick Street Reconstruction 74,700 800,000 874,700
S3854 - American Legion Road Scott Blvd to Taft Ave 350,000 6,300,000 6,650,000
S3868 - Mormon Trek Blvd - Right Turn at Benton & 3 Lane Conv 500,000 500,000
S3871 - 1st Ave/IAIS RR Crossing Improvements 3,291,865 2,519,222 1,935,000 7,746,087
S3910 - Bridge Maintenance/Repair 84,253 50,000 50,000 50,000 50,000 284,253
S3919 - Rochester Avenue Bridge 687,581 687,581
S3921 - Interstate 80 Aesthetic Improvements 30,000 100,000 100,000 230,000
S3930 - Dubuque St/I-80 Pedestrian Bridge 2,044,659 2,044,659
S3975 - William St Reconstruction 566,860 566,860
S3931 - Sycamore Street - City Limits to South Gilbert Street 2,500,000 3,040,000 5,540,000
S3932 - LED Streetlight Replacement 50,000 50,000 50,000 50,000 200,000
Total 22,691,431$ 32,635,240$ 26,714,165$ 2,477,665$ 10,467,665$ 94,986,166$
Wastewater Treatment
V3101 - Annual Sewer Main Projects 973,502$ 500,000$ 500,000$ 500,000$ 500,000$ 2,973,502$
V3135 - South Wastewater Plant Expansion 18,203,845 18,203,845
V3141 - Sludge Biosolid Dewatering Equipment Replacement 1,400,000 1,400,000
V3142 - North Wastewater Plant Demolition 6,000,000 6,000,000
Total 19,177,347$ 7,900,000$ 500,000$ 500,000$ 500,000$ 28,577,347$
Water Operations
W3202 - Muscatine (2700-3400) (Arthur to Scott)172,371$ 172,371$
W3204 - Annual Water Main Projects 600,000 600,000 600,000 600,000 600,000 3,000,000
W3279 - Water Mains Crossings Flood Repairs 137,316 137,316
W3295 - ERP - Utility Billing Software 326,896 326,896
W3297 - Utility Asset Management Software 56,197 56,197
W3212 - First Ave. (400 - 500 block) Water Main Replacement 554,000 554,000
W3213 - Ground Storage Reservoir VFD Replacement/Upgrade 91,000 98,500 106,000 295,500
W3214 - Reseal Water Treatment Plant Building 27,500 27,500
W3215 - Slothower Road - Melrose Water Main 568,500 568,500
W3216 - Spruce St (1300 - 1400 block) Water Main Replacement 189,000 189,000
W3217 - Wade St. Water Main Replacement (1000 - 1100 Block)238,000 238,000
W3218 - Washington St (100-200 block) & Linn (1/2 100 block) Water Main Replacemen 821,000 821,000
W3219 - SCADA File Server Replacement 64,400 64,400
Total 1,861,280$ 1,814,400$ 1,469,000$ 706,000$ 600,000$ 6,450,680$
Expense Total 85,455,521$ 50,578,591$ 40,378,065$ 32,415,165$ 15,060,644$ 223,887,986$
462
City of Iowa City
Capital Improvement Program
Project Summary by Division
$ -
$ 1 0 , 0 0 0 , 0 0 0
$ 2 0 , 0 0 0 , 0 0 0
$ 3 0 , 0 0 0 , 0 0 0
$ 4 0 , 0 0 0 , 0 0 0
$ 5 0 , 0 0 0 , 0 0 0
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C a p i t a l I m p r o v e m e n t P r o g r a m E x p e n d i t u r e s b y Y e a r
463
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
Utility Franchise Tax 292,665$ 292,665$ 292,665$ 292,665$ 292,665$ 1,463,325$
Federal Grants 14,236,679 9,104,588 7,041,738 16,303,750 240,930 46,927,684
FEMA Reimbursements 1,599,240 - - - - 1,599,240
University of Iowa - - 500,000 60,000 - 560,000
State Disaster Assistance 178,875 - - - - 178,875
Other State Grants 22,378,220 700,000 3,800,000 - - 26,878,220
I-JOBS 850,000 - - - - 850,000
Other Local Governments 405,654 - - - - 405,654
Contrib & Donations 477,492 - 2,350,000 50,000 65,000 2,942,492
Reimb of Expenses 505,100 - - - - 505,100
Sale of Land 500,000 - - - - 500,000
Sale of Buildings 300,000 - - - - 300,000
General Fund CIP Funding 201,000 230,000 230,000 230,000 230,000 1,121,000
Road Use Tax 597,927 715,000 615,000 1,415,000 615,000 3,957,927
Local Option Taxes 25,156,614 - - - - 25,156,614
Transfers from TIF Districts 236,777 - 365,000 - - 601,777
Water Operations 1,398,872 1,914,400 1,469,000 706,000 600,000 6,088,272
Wastewater Operations 3,704,015 3,900,000 2,500,000 500,000 897,279 11,501,294
Parking Operations 1,357,221 500,000 670,000 650,000 300,000 3,477,221
Mass Transit Operations 374,000 54,000 200,000 - - 628,000
Airport Operations 36,793 - - - - 36,793
Refuse Operations - - - 700,000 - 700,000
Landfill Operations 1,498,830 650,000 - - - 2,148,830
Storm water 59,000 - 500,000 - - 559,000
Equipment Operations - 790,000 - - - 790,000
Cable Television Operations 180,000 - - - - 180,000
General Obligation Bonds 15,127,660 8,393,180 11,959,696 10,507,750 10,819,770 56,808,056
Sales Tax Go Bonds - 6,000,000 - - - 6,000,000
Misc Transfers In 181,000 1,000,000 1,181,000 1,000,000 1,000,000 4,362,000
Revenue Total 91,833,634$ 34,243,833$ 33,674,099$ 32,415,165$ 15,060,644$ 207,227,374$
City of Iowa City
Capital Improvement Program
Summary by Funding Source
Utility Franchise Tax,
$1,463,325
Federal Grants, $46,927,684
FEMA Reimbursements,
$1,599,240
University of Iowa, $560,000
State Disaster
Assistance, $178,875
Other State Grants,
$26,878,220
I-JOBS , $850,000
Other Local
Governments, $405,654
Contrib & Donations,
$2,942,492
Reimb of Expenses,
$505,100
Sale of Land, $500,000
Sale of Buildings,
$300,000
General Fund CIP
Funding, $1,121,000
Road Use Tax,
$3,957,927
Local Option Taxes ,
$25,156,614
Transfers from
TIF Districts,
$8,701,777
Water Operations, $6,088,272
Wastewater Operations,
$11,501,294
Parking Operations, $3,477,221
Mass Transit
Operations, $628,000
Airport Operations, $36,793
Refuse Operations, $700,000
Landfill Operations,
$2,148,830 Storm water, $559,000
Equipment Operations,
$790,000
Cable Television Operations,
$180,000
General Obligation Bonds,
$56,808,056
Sales Tax Go Bonds, $6,000,000
Misc Transfers In,
$4,362,000
Capital Improvement Program
by Funding Source
FY2014-2018
$207,227,374
464
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
313500 Utility Franchise Tax
S3824 - Pavement Rehabilitation 117,665$ 117,665$ 117,665$ 117,665$ 117,665$ 588,325$
S3826 - Underground Electrical Facilities 175,000 175,000 175,000 175,000 175,000 875,000
Total 292,665$ 292,665$ 292,665$ 292,665$ 292,665$ 1,463,325$
331100 Federal Grants
T3055 - Transit Facility Relocation 16,000,000$ 16,000,000$
V3135 - South Wastewater Plant Expansion 5,947,346 5,947,346
A3425 - FAA Runway 7 Grading/Obstr Mitigation 107,242 107,242
A3427 - Runway 7 Parallel Taxiway Grading 297,863 297,863
A3428 - Runway 7-25 Parallel Taxiway Paving & Lighting 1,432,703 1,432,703
A3430 - Apron Reconstruction & Connecting Taxiway 1,489,410 1,489,410
A3442 - Runway 12-30 Obstruction Mitigation & Part77 Removals 505,260 505,260
A3443 - Airport Equipment Shelter 303,750 303,750
A3448 - Airport Perimeter Rd 240,930 240,930
A3454 - Airport Master Plan 144,000 144,000
A3458 - Ruppert Property Land Acquisition 4,500,000 4,500,000
S3803 - Lower Muscatine-Kirkwood to First Avenue 1,720,000 1,720,000
S3809 - Iowa City Gateway Project (Dubuque Street)4,541,328 4,541,328 9,082,655
S3834 - Burlington/Madison Intersection and Median 500,000 1,011,000 1,511,000
S3840 - Burlington/Clinton Intersection Improvements 200,000 200,000
S3871 - 1st Ave/IAIS RR Crossing Improvements 2,423,000 2,423,000
S3930 - Dubuque St/I-80 Pedestrian Bridge 935,000 935,000
Y4428 - Police Crime Lab 27,525 27,525
E4609 - Burlington St Dam 60,000 60,000
Total 14,236,679$ 9,104,588$ 7,041,738$ 16,303,750$ 240,930$ 46,927,684$
331200 FEMA Reimbursements
W3279 - Water Mains Crossings Flood Repairs 324,703$ 324,703$
Y4422 - Animal Shelter Repl PW 3039 1,274,537 1,274,537
Total 1,599,240$ -$ -$ -$ -$ 1,599,240$
334610 University of Iowa
M3624 - Riverside Dr & Arts Campus Storm Sewer Modification 500,000$ 500,000$
Y4406 - Fire Apparatus 60,000 60,000
Total -$ -$ 500,000$ 60,000$ -$ 560,000$
334810 State Disaster Assistance
V3134 - Inverted Siphon Sewer Pipes 37,260$ 37,260$
Y4422 - Animal Shelter Repl PW 3039 141,615 141,615
Total 178,875$ -$ -$ -$ -$ 178,875$
334900 Other State Grants
T3051 - Bus Acquisition 411,310$ 411,310$
V3135 - South Wastewater Plant Expansion 6,231,238 6,231,238
A3450 - FY12 Airport Electrical Rehab & Security Improve 55,194 55,194
A3452 - Install Taxiway & Utility Lines 35,289 35,289
A3453 - Rehabilitate Terminal Building D 75,000 75,000
S3802 - Moss Ridge Road 1,906,250 1,906,250
S3811 - Sycamore St-Highway 6 to City Limits 402,389 402,389
S3814 - Traffic Signal Projects 61,000 61,000
S3849 - Brick Street Reconstruction 56,325 56,325
S3919 - Rochester Avenue Bridge 574,515 574,515
S3921 - Interstate 80 Aesthetic Improvements 100,000 100,000 200,000
P3961 - West Side Levee Project 4,885,908 4,885,908
P3964 - Rocky Shore Lift Station/Flood Gates Project 5,872,702 5,872,702
R4136 - Hickory Hill Park Safe/Restroom 168,742 168,742
R4152 - Terry Trueblood Recreation Area 933,166 933,166
R4160 - Iowa River Corridor Trail-Peninsula Park to Waterworks Prairie 200,000 200,000
R4204 - Iowa River Trail, Benton Street to Sturgis Park 400,000 400,000
E4512 - 420th Street Industrial Park 524,192 524,192
E4609 - Burlington St Dam 185,000 3,700,000 3,885,000
Total 22,378,220$ 700,000$ 3,800,000$ -$ -$ 26,878,220$
334910 I-JOBS
V3135 - South Wastewater Plant Expansion 850,000$ 850,000$
S3824 - Pavement Rehabilitation -
Total 850,000$ -$ -$ -$ -$ 850,000$
City of Iowa City
Capital Improvement Program
Project Summary by Funding Source
465
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Funding Source
336190 Other Local Governments
S3803 - Lower Muscatine-Kirkwood to First Avenue 405,654$ 405,654$
Y4404 - Radio System Upgrade and Migration -
Total 405,654$ -$ -$ -$ -$ 405,654$
362100 Contrib & Donations
R4152 - Terry Trueblood Recreation Area 100,000$ 100,000$
R4224 - Hickory Hill Trail Redesign and Development 50,000 50,000 50,000 150,000
R4328 - Library Public Space Remodeling 100,000 100,000
R4329 - Recreation Center Phase 2 Improvements 15,000 15,000
Y4422 - Animal Shelter Repl PW 3039 277,492 277,492
E4609 - Burlington St Dam 2,300,000 2,300,000
Total 477,492$ -$ 2,350,000$ 50,000$ 65,000$ 2,942,492$
369100 Reimb of Expenses
L3321 - Reconstruct FY09 Landfill Cell Due to Fire 505,100$ 505,100$
Total 505,100$ -$ -$ -$ -$ 505,100$
392100 Sale of Land
A3458 - Ruppert Property Land Acquisition 500,000$ 500,000$
Total 500,000$ -$ -$ -$ -$ 500,000$
392200 Sale of Buildings
S3803 - Lower Muscatine-Kirkwood to First Avenue 300,000$ 300,000$
Total 300,000$ -$ -$ -$ -$ 300,000$
393140 General Fund CIP Funding
S3824 - Pavement Rehabilitation 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$
R4130 - Parks Annual Improvements/Maint.80,000 80,000 80,000 80,000 80,000 400,000
R4330 - Annual Recreation Center Improvement Fund 50,000 50,000 50,000 50,000 200,000
E4609 - Burlington St Dam 21,000 21,000
Total 201,000$ 230,000$ 230,000$ 230,000$ 230,000$ 1,121,000$
393150 Road Use Tax
S3816 - Traffic Calming 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 125,000$
S3821 - Overwidth Paving/Sidewalks 25,000 25,000 25,000 25,000 25,000 125,000
S3822 - Curb Ramps-ADA 100,000 100,000 200,000
S3823 - Brick Street Repairs 20,000 20,000 20,000 20,000 20,000 100,000
S3824 - Pavement Rehabilitation 425,000 425,000 425,000 425,000 425,000 2,125,000
S3843 - RR Crossings-City Wide 20,000 20,000 20,000 20,000 20,000 100,000
S3849 - Brick Street Reconstruction 32,927 32,927
S3910 - Bridge Maintenance/Repair 50,000 50,000 50,000 50,000 50,000 250,000
S3932 - LED Streetlight Replacement 50,000 50,000 50,000 50,000 200,000
P3973 - Traffic Engineering Building 700,000 700,000
Total 597,927$ 715,000$ 615,000$ 1,415,000$ 615,000$ 3,957,927$
393160 Local Option Taxes
S3809 - Iowa City Gateway Project (Dubuque Street)25,156,614$ 25,156,614$
Total 25,156,614$ -$ -$ -$ -$ 25,156,614$
393170 Transfers from TIF Districts
P3974 - Riverside Drive Pedestrian Tunnel 35,000$ 35,000$
P3977 - Riverside Drive Streetscape Improvements 200,000 200,000
E4513 - Riverfront Crossings Redevelopment 143,407 143,407
E4514 - Towncrest Redevelopment 93,370 93,370
E4609 - Burlington St Dam 130,000 130,000
Total 236,777$ -$ 365,000$ -$ -$ 601,777$
393210 From Water Operations
W3202 - Muscatine (2700-3400) (Arthur to Scott)132,407$ 132,407$
W3204 - Annual Water Main Projects 600,000 600,000 600,000 600,000 600,000 3,000,000
W3212 - First Ave. (400 - 500 block) Water Main Replacement Project 554,000 554,000
W3213 - Ground Storage Reservoir VFD Replacement/Upgrade 91,000 98,500 106,000 295,500
466
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Funding Source
W3214 - Reseal Water Treatment Plant Building 27,500 27,500
W3215 - Slothower Road - Melrose Water Main 568,500 568,500
W3216 - Spruce St (1300 - 1400 block) Water Main Replacement Project 189,000 189,000
W3217 - Wade St. Water Main Replacement (1000 - 1100 Block)238,000 238,000
W3218 - Washington St (100 - 200 block) & Linn (1/2 100 block) Water Main Replacem 821,000 821,000
W3219 - SCADA File Server Replacement and Integration of Backup Server 64,400 64,400
S3811 - Sycamore St-Highway 6 to City Limits 100,000 100,000
S3834 - Burlington/Madison Intersection and Median (81,405) (81,405)
S3840 - Burlington/Clinton Intersection Improvements 100,000 100,000
S3975 - William St Reconstruction 30,000 30,000
G4718 - City-wide Video Camera Upgrade 49,370 49,370
Total 1,398,872$ 1,914,400$ 1,469,000$ 706,000$ 600,000$ 6,088,272$
393220 From Wastewater Operations
V3101 - Annual Sewer Main Projects 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 2,500,000$
V3135 - South Wastewater Plant Expansion 2,550,000 2,550,000
V3141 - Sludge Biosolid Dewatering Equipment Replacement Project 1,400,000 1,400,000
S3809 - Iowa City Gateway Project (Dubuque Street)400,000 2,000,000 2,000,000 4,400,000
G4718 - City-wide Video Camera Upgrade 16,360 16,360
I4722 - Wastewater South Fiber Repair/Redundant Path Project 237,655 397,279 634,934
Total 3,704,015$ 3,900,000$ 2,500,000$ 500,000$ 897,279$ 11,501,294$
393230 From Parking Operations
T3004 - Parking Facility Restoration Repair 300,000$ 500,000$ 400,000$ 400,000$ 300,000$ 1,900,000$
T3009 - Parking Facility and Enforcement Automation 1,057,221 270,000 1,327,221
T3012 - Iowa City Multi-Use Parking Facility 250,000 250,000
Total 1,357,221$ 500,000$ 670,000$ 650,000$ 300,000$ 3,477,221$
393235 From Mass Transit Operations
T3058 - Court Street Facility Automation 270,000$ 270,000$
T3059 - Transit Bus Shelter Replacement and Expansion 50,000 50,000 100,000
T3060 - Transit Bus Camera Replacement 54,000 54,000 108,000
T3017 - Capitol Street and Dubuque Street Façade Improvements 150,000 150,000
Total 374,000$ 54,000$ 200,000$ -$ -$ 628,000$
393240 From Airport Operations
A3437 - Hangar L 6 Units 9I110IOW300 36,793$ 36,793$
Total 36,793$ -$ -$ -$ -$ 36,793$
393250 From Refuse Operations
K3972 - Refuse Building 700,000$ 700,000$
Total -$ -$ -$ 700,000$ -$ 700,000$
393260 From Landfill Operations
L3322 - Hebl Road Improvements 765,000$ 50,000$ 815,000$
L3324 - Landfill Gas Collection System Flare Replacement 300,000 300,000
L3325 - Landfill Household Hazardous Water Storage Unit Replacement 300,000 300,000
W3220 - Water Main Extension - Melrose to Landfill 710,000 710,000
G4718 - City-wide Video Camera Upgrade 23,830 23,830
Total 1,498,830$ 650,000$ -$ -$ -$ 2,148,830$
393290 From Storm water
M3624 - Riverside Dr & Arts Campus Storm Sewer Modification 500,000$ 500,000$
P3976 - Idyllwild Storm Water Drainage Diversion Project 21,000 21,000
S3975 - William St Reconstruction 38,000 38,000
Total 59,000$ -$ 500,000$ -$ -$ 559,000$
393295 Equipment Operations
P3957 - Vehicle Wash System at Public Works Facility-S. Gilbert Street 790,000$ 790,000$
Total -$ 790,000$ -$ -$ -$ 790,000$
393310 From Cable Television Operations
G4704 - City Hall-Other Projects 180,000$ 180,000$
Total 180,000$ -$ -$ -$ -$ 180,000$
467
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Funding Source
393417 From 08 GO Bonds
G4718 - City-wide Video Camera Upgrade 118,645$ 118,645$
Total 118,645$ -$ -$ -$ -$ 118,645$
393419 From 10 GO Bonds
S3834 - Burlington/Madison Intersection and Median (290,000)$ (290,000)$
G4718 - City-wide Video Camera Upgrade 30,719 30,719
Total (259,281)$ -$ -$ -$ -$ (259,281)$
393420 From 11 GO Bonds
S3811 - Sycamore St-Highway 6 to City Limits (281,369)$ (281,369)$
Total (281,369)$ -$ -$ -$ -$ (281,369)$
393411 From FY13 GO Bonds
S3802 - Moss Ridge Road 1,610,000$ 1,610,000$
S3803 - Lower Muscatine-Kirkwood to First Avenue 375,000 375,000
S3814 - Traffic Signal Projects 250,000 250,000
S3828 - Sidewalk Infill 100,000 100,000
P3970 - Warm Storage Building, Napoleon Park Public Works 300,000 300,000
P3971 - CBD Streetscape Project 350,000 350,000
S3975 - William St Reconstruction 540,000 540,000
R4130 - Parks Annual Improvements/Maint.200,000 200,000
R4136 - Hickory Hill Park Safe/Restroom 34,000 34,000
R4152 - Terry Trueblood Recreation Area 2,000,000 2,000,000
R4178 - Normandy Drive Restoration Project 409,050 409,050
R4180 - Fairmeadows Park Restroom and Splash Pad 95,000 95,000
R4206 - Intra-City Bike Trails 50,000 50,000
R4219 - Scott Park Development & Trail (incl Court Hill Trail Ph. 3) 140,000 140,000
R4328 - Library Public Space Remodeling 100,000 100,000
Y4432 - Fire Station #3 Kitchen Remodel 35,000 35,000
G4714 - Remodel City Hall Lobby and Revenue Areas 116,400 116,400
G4719 - Projectdox Quickstart 306,000 306,000
Total 7,010,450$ -$ -$ -$ -$ 7,010,450$
393413 From FY14 GO Bonds
A3454 - Airport Master Plan 16,000$ 16,000$
S3802 - Moss Ridge Road 1,390,000 1,390,000
S3871 - 1st Ave/IAIS RR Crossing Improvements 1,000,000 1,000,000
S3921 - Interstate 80 Aesthetic Improvements 30,000 30,000
S3931 - Sycamore Street - City Limits to South Gilbert Street 2,500,000 2,500,000
P3971 - CBD Streetscape Project 1,000,000 1,000,000
R4178 - Normandy Drive Restoration Project 409,050 409,050
R4206 - Intra-City Bike Trails 50,000 50,000
R4204 - Iowa River Trail, Benton Street to Sturgis Park 150,000 150,000
R4321 - City Park Master Plan & Pool Upgrade 650,000 650,000
R4322 - Willow Creek/Kiwanis Park Master Plan and Splash Pad 50,000 50,000
R4328 - Library Public Space Remodeling 100,000 100,000
Y4411 - Fire SCBA/Air System Replacement 550,000 550,000
E4513 - Riverfront Crossings Redevelopment 200,000 200,000
E4514 - Towncrest Redevelopment 200,000 200,000
G4704 - City Hall-Other Projects 244,165 244,165
Total 8,539,215$ -$ -$ -$ -$ 8,539,215$
393412 From 2015 GO Bonds
A3442 - Runway 12-30 Obstruction Mitigation & Part77 Removals 56,140$ 56,140$
S3806 - Harrison Street Reconstruction 500,000 500,000
S3814 - Traffic Signal Projects 120,000 120,000
S3828 - Sidewalk Infill 100,000 100,000
S3840 - Burlington/Clinton Intersection Improvements 840,000 840,000
S3871 - 1st Ave/IAIS RR Crossing Improvements 2,050,000 2,050,000
S3930 - Dubuque St/I-80 Pedestrian Bridge 785,000 785,000
R4177 - Lower City Park Emergency Access Road 270,000 270,000
R4206 - Intra-City Bike Trails 50,000 50,000
R4204 - Iowa River Trail, Benton Street to Sturgis Park 1,708,000 1,708,000
R4322 - Willow Creek/Kiwanis Park Master Plan and Splash Pad 350,000 350,000
R4186 - Mercer Park Playground 150,000 150,000
E4513 - Riverfront Crossings Redevelopment 200,000 200,000
468
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Funding Source
E4514 - Towncrest Redevelopment 200,000 200,000
G4704 - City Hall-Other Projects 164,040 164,040
I4721 - Fiber Optic Cable Infill Program 100,000 100,000
R4331 - Elementary School Recreation Facility Partnership 750,000 750,000
Total -$ 8,393,180$ -$ -$ -$ 8,393,180$
393426 From FY16 GO bonds
A3430 - Apron Reconstruction & Connecting Taxiway 165,490$ 165,490$
S3809 - Iowa City Gateway Project (Dubuque Street)10,314,206 10,314,206
S3814 - Traffic Signal Projects 120,000 120,000
S3868 - Mormon Trek Blvd - Right Turn at Benton & 3 Lane Conversion 500,000 500,000
R4206 - Intra-City Bike Trails 50,000 50,000
R4224 - Hickory Hill Trail Redesign and Development 200,000 200,000
Y4406 - Fire Apparatus 60,000 60,000
E4513 - Riverfront Crossings Redevelopment 200,000 200,000
E4514 - Towncrest Redevelopment 200,000 200,000
G4704 - City Hall-Other Projects 50,000 50,000
I4721 - Fiber Optic Cable Infill Program 100,000 100,000
Total -$ -$ 11,959,696$ -$ -$ 11,959,696$
393427 From 2017 G O Bond
T3055 - Transit Facility Relocation 4,000,000$ 4,000,000$
A3443 - Airport Equipment Shelter 33,750 33,750
S3814 - Traffic Signal Projects 120,000 120,000
S3828 - Sidewalk Infill 100,000 100,000
S3849 - Brick Street Reconstruction 800,000 800,000
S3849 - Brick Street Reconstruction 350,000 350,000
P3974 - Riverside Drive Pedestrian Tunnel 1,434,000 1,434,000
R4153 - Soccer Park Improvements 250,000 250,000
R4181 - Neighborhood Park Improvements 100,000 100,000
R4206 - Intra-City Bike Trails 50,000 50,000
R4224 - Hickory Hill Trail Redesign and Development 200,000 200,000
R4185 - Creation of a park at site of North Wastewater Treatment Plant 1,470,000 1,470,000
Y4406 - Fire Apparatus 750,000 750,000
E4513 - Riverfront Crossings Redevelopment 200,000 200,000
E4514 - Towncrest Redevelopment 200,000 200,000
G4704 - City Hall-Other Projects 50,000 50,000
I4721 - Fiber Optic Cable Infill Program 100,000 100,000
G4720 - Permitting Software Upgrade 300,000 300,000
Total -$ -$ -$ 10,507,750$ -$ 10,507,750$
393428 From 2018 GO Bonds
A3448 - Airport Perimeter Rd 26,770$ 26,770$
S3814 - Traffic Signal Projects 120,000 120,000
S3854 - American Legion Road Scott Blvd to Taft Ave 6,300,000 6,300,000
S3931 - Sycamore Street - City Limits to South Gilbert Street 3,040,000 3,040,000
R4137 - Frauenholtz-Miller Park Development 223,000 223,000
R4206 - Intra-City Bike Trails 50,000 50,000
R4224 - Hickory Hill Trail Redesign and Development 200,000 200,000
R4329 - Recreation Center Phase 2 Improvements 310,000 310,000
E4513 - Riverfront Crossings Redevelopment 200,000 200,000
E4514 - Towncrest Redevelopment 200,000 200,000
G4704 - City Hall-Other Projects 50,000 50,000
I4721 - Fiber Optic Cable Infill Program 100,000 100,000
Total -$ -$ -$ -$ 10,819,770$ 10,819,770$
393429 Sales Tax Go Bonds
V3142 - North Wastewater Plant Demolition 6,000,000$ 6,000,000$
Total -$ 6,000,000$ -$ -$ -$ 6,000,000$
393900 Misc Transfers In
S3830 - Alley Assessment 181,000$ 181,000$ 362,000$
P3971 - CBD Streetscape Project 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
Total 181,000$ 1,000,000$ 1,181,000$ 1,000,000$ 1,000,000$ 4,362,000$
Revenue Total 91,833,634$ 34,243,833$ 33,674,099$ 32,415,165$ 15,060,644$ 207,227,374$
469
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
T3004 - Parking Facility Restoration Repair
This project includes routine concrete restoration, application of sealant and repair of stairwells.
393230 From Parking Operations 220,000 300,000 500,000 400,000 400,000 300,000 2,120,000
Receipts Total 220,000 300,000 500,000 400,000 400,000 300,000 2,120,000
510800 Parking Capital Acquisition/CIP 48,000 300,000 500,000 400,000 400,000 300,000 1,948,000
Expense Total 48,000 300,000 500,000 400,000 400,000 300,000 1,948,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
T3009 - Parking Facility and Enforcement Automation
This project involves the automation operations in the parking decks and the upgrade of parking meters on street to a smart meter system. Additional pay on
foot and pay in lane equipment will be placed in Capitol Street, Dubuque Street and Tower Place facilities. The on street parking meters will be upgraded to
allow credit card payment and pay by cell options. This will create the ability to push real-time parking data to our customers related to parking availability
on street. This will allow for better access and more convenient payment option for our customers while enhancing operational efficiencies.
393230 From Parking Operations 1,434,597 1,057,221 270,000 2,761,818
Receipts Total 1,434,597 1,057,221 270,000 2,761,818
510400 Capitol Street Garage Operations 586,311 586,311
510500 Dubuque Street Garage Operations 455,759 455,759
510700 Tower Place Garage Operations 445,188 445,188
510800 Parking Capital Acquisition/CIP 22,060 982,500 270,000 1,274,560
Expense Total 1,509,318 982,500 270,000 2,761,818
Operating Impact: This project reduces the need for staff to monitor parking and to staff parking decks.
Staff is being shifted from these duties to assist in the cleaning of the facilities and to provide public relations.
T3012 - Iowa City Multi-Use Parking Facility
This project involves the construction of a parking facility in a location south of Burlington Street to support continued economic development.
393230 From Parking Operations 542,026 250,000 792,026
Receipts Total 542,026 250,000 792,026
458000 Community & Econ Dvlp CIP 1,269 1,269
510800 Parking Capital Acquisition/CIP 540,757 250,000 790,757
Expense Total 542,026 250,000 792,026
Operating Impact: This project will produce net income to the City when it is complete and established.
The net income to the City will vary, however, should increase as the facility establishes a regular customer base.
Whether or not the facility would have a net income or a net loss in the first year and what that would be,
is difficult to determine and is currently not estimated.
T3017 - Capitol Street and Dubuque Street Façade Improvements
This project involves design of façade improvements for the Capitol Street and Dubuque Street parking facilities.
393235 From Mass Transit Operations 150,000 150,000
Receipts Total 150,000 150,000
517600 Transit Capital Acquisitions/CIP 150,000 150,000
Expense Total 150,000 150,000
Operating Impact: This project will have a negligible impact on the City's operations.
T3051 - Bus Acquisition
This project involves the financing and replacement of City buses.
334900 Other State Grants 691,200 411,310 1,102,510
393235 From Mass Transit Operations 183,820 183,820
Receipts Total 875,020 411,310 1,286,330
517600 Transit Capital Acquisitions/CIP 854,571 437,003 1,291,574
Expense Total 854,571 437,003 1,291,574
City of Iowa City
Capital Improvement Program
Project Summary by Name
470
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Operating impact: The replacement of City buses will decrease operating expenses due to the replacement of older
equipment with new equipment. The estimated savings is less than $10,000 per year.
T3055 - Transit Facility Relocation
This project involves the construction of anew transit facility for maintenance operations and storage. As part of this project, the storage area will be
expanded allowing for an increase in fleet size and the maintenance facility will be upgraded. The relocation will address the environmental issues that
exist at the current facility site and allow for the redevelopment of a major commercial site at the corner of Highway 6 and Riverside Drive.
331100 Federal Grants 16,000,000 16,000,000
393427 From 2017 G O Bond 4,000,000 4,000,000
Receipts Total 20,000,000 20,000,000
517600 Transit Capital Acquisitions/CIP 20,000,000 20,000,000
Expense Total 20,000,000 20,000,000
Operating impact: The replacement of transit facility should be to a newer and more energy efficient facility,
however, the new facility will be larger and contain more operational functionality. The additional size and capability
of the facility will most likely offset the potential savings from the newer facility. Additional savings/cost from this
facility has not been determined.
T3058 - Court Street Facility Automation
This project involves the automation of operations in the Court Street Transportation Center with the installation of gates, payon foot, and pay in
lane equipment. This will create the ability to push real-time parking data to our customers related to parking availability on street. This will allow for
better access and more convenient payment options for our customers while enhancing operational efficiencies.
393235 From Mass Transit Operations 270,000 270,000
Receipts Total 270,000 270,000
517900 Court St Transportation Center 270,000 270,000
Expense Total 270,000 270,000
Operating Impact: This project reduces the need for staff to monitor parking and to staff parking decks.
Staff will be shifted from these duties to assist in the cleaning of the facilities and to provide public relations.
T3059 - Transit Bus Shelter Replacement and Expansion
This project will allow for the purchase of bus shelters to replace shelters in need of extensive repair as well as allow for new bus shelter installations.
393235 From Mass Transit Operations 50,000 50,000 100,000
Receipts Total 50,000 50,000 100,000
517600 Transit Capital Acquisitions/CIP 50,000 50,000 100,000
Expense Total 50,000 50,000 100,000
Operating impact: The replacement of City buses will decrease operating expenses due to the replacement of older
equipment. The estimated savings is less than $10,000 per year.
T3060 - Transit Bus Camera Replacement
This project involves the replacement, over a two year period, of the DVRs that record the transit bus camera data. Each bus contains six cameras
and a DVR to record the data on the vehicle. There is also a backend software system that allows for viewing and recording of the data for retention
of records.
393235 From Mass Transit Operations 54,000 54,000 108,000
Receipts Total 54,000 54,000 108,000
517600 Transit Capital Acquisitions/CIP 54,000 54,000 108,000
Expense Total 54,000 54,000 108,000
Operating impact: The replacement of City buses will decrease operating expenses due to the replacement of older
equipment. The estimated savings is less than $10,000 per year.
V3101 - Annual Sewer Main Projects
Annual costs to rehabilitate or replace sewer mains.
363150 Copies/Computer Queries 540 540
369100 Reimb of Expenses 11,970 11,970
393220 From Wastewater Operations 905,758 500,000 500,000 500,000 500,000 500,000 3,405,758
471
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Receipts Total 918,268 500,000 500,000 500,000 500,000 500,000 3,418,268
520300 Sewer Systems 444,766 973,502 500,000 500,000 500,000 500,000 3,418,268
Expense Total 444,766 973,502 500,000 500,000 500,000 500,000 3,418,268
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
V3134 - Inverted Siphon Sewer Pipes
Repair three sewer mains that cross the Iowa River that were damaged during the Flood of 2008.
331200 FEMA Reimbursements 879,439 879,439
334810 State Disaster Assistance 37,260 37,260
393220 From Wastewater Operations 331,814 331,814
Receipts Total 1,211,253 37,260 1,248,513
520300 Sewer Systems 1,248,513 1,248,513
Expense Total 1,248,513 1,248,513
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
V3135 - South Wastewater Plant Expansion
This project will relocate the North Wastewater Treatment Plant and consolidate operations into the South Wastewater Treatment Plant by
expansion of the SWTP facilities.
331100 Federal Grants 16,055,217 5,947,346 22,002,563
334900 Other State Grants 6,780,562 6,231,238 13,011,800
334910 I-JOBS 5,495,293 850,000 6,345,293
393160 Local Option Taxes 8,610,000 8,610,000
393220 From Wastewater Operations 2,490,000 2,550,000 5,040,000
Receipts Total 39,431,072 15,578,584 55,009,656
520400 South Plant Operations 36,741,155 18,203,845 54,945,000
Expense Total 36,741,155 18,203,845 54,945,000
Operating impact: The expansion of the south treatment plant and the closure of the north treatment plant will most likely
achieve savings for the City as it decreases from two facilities to one. The potential savings has not been estimated, and the
project is primarily related to the mitigation of future flood damage, however, potential savings could be in excess of $100,000.
V3141 - Sludge Biosolid Dewatering Equipment Replacement Project
This project includes removal and replacement of the sludge dewatering equipment at the South Wastewater Plant - Engineering design services,
construction drawings, purchase and installation of new equipment.
393220 From Wastewater Operations 1,400,000 1,400,000
Receipts Total 1,400,000 1,400,000
520400 South Plant Operations 1,400,000 1,400,000
Expense Total 1,400,000 1,400,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
V3142 - North Wastewater Plant Demolition
This project will demolish the North Wastewater Treatment Plant and create wetlands along the Iowa River for flood protection. Funding for
this project will be from the sales tax increment funding from the State of Iowa.
393429 Sales Tax Go Bonds 6,000,000 6,000,000
Receipts Total 6,000,000 6,000,000
5204200 North Treatment Plant 6,000,000 6,000,000
Expense Total 6,000,000 6,000,000
Operating impact: The expansion of the south treatment plant and the closure of the north treatment plant will most likely
achieve savings for the City as it decreases from two facilities to one. The potential savings has not been estimated, and the
project is primarily related to the mitigation of future flood damage, however, potential savings could be in excess of $100,000.
472
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
W3202 - Muscatine (2700-3400) (Arthur to Scott)
Repair and replace aging water mains.
363150 Copies/Computer Queries 245 245
393210 From Water Operations 809,229 132,407 941,636
Receipts Total 809,474 132,407 941,881
530300 Water Distribution System 769,510 172,371 941,881
Expense Total 769,510 172,371 941,881
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3204 - Annual Water Main Projects
Annual replacement of water mains.
363150 Copies/Computer Queries 540 540
393210 From Water Operations 158,119 600,000 600,000 600,000 600,000 600,000 3,158,119
Receipts Total 158,659 600,000 600,000 600,000 600,000 600,000 3,158,659
530300 Water Distribution System 158,659 600,000 600,000 600,000 600,000 600,000 3,158,659
Expense Total 158,659 600,000 600,000 600,000 600,000 600,000 3,158,659
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3212 - First Ave. (400 - 500 block) Water Main Replacement Project
This project is a water main replacement project with respective street and sidewalk replacement. Approximately 1,100 feet of 6" cast iron (vintage 1955) will
be replaced with 8" PVC and ductile iron water main. 60 ft of 16" cast iron (vintage 1962) will also be replaced. A significant amount of street repair will be
included in this project.
393210 From Water Operations 554,000 554,000
Receipts Total 554,000 554,000
530300 Water Distribution System 554,000 554,000
Expense Total 554,000 554,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3213 - Ground Storage Reservoir VFD Replacement/Upgrade
Replacement of two Variable Frequency Drives at Sycamore GSR in FY 2015.
Replacement of two Variable Frequency Drives at Rochester GSR in FY 2016.
Replacement of two Variable Frequency Drives at Bloomington St. GSR in FY 2017.
393210 From Water Operations 91,000 98,500 106,000 295,500
Receipts Total 91,000 98,500 106,000 295,500
530300 Water Distribution System 91,000 98,500 106,000 295,500
Expense Total 91,000 98,500 106,000 295,500
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3214 - Reseal Water Treatment Plant Building
Remove and reseal horizontal and vertical precast and masonry joints and repair cracks in south elevation above and below grade and reseal south curtain wall.
reseal south curtain wall.
393210 From Water Operations 27,500 27,500
Receipts Total 27,500 27,500
530300 Water Distribution System 27,500 27,500
Expense Total 27,500 27,500
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
473
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
W3215 - Slothower Road - Melrose Water Main
This project will complete a critical loop between Melrose and Rohret along Slothower Road. It includes approximately 3,700 feet of 12" ductile iron water main.
393210 From Water Operations 568,500 568,500
Receipts Total 568,500 568,500
530300 Water Distribution System 568,500 568,500
Expense Total 568,500 568,500
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3216 - Spruce St (1300 - 1400 block) Water Main Replacement Project
This project is a water main replacement project with respective street and sidewalk replacement. Approximately 875 feet of 6" cast iron (vintage 1955)
will be replaced with 8" PVC and ductile iron pipe.
393210 From Water Operations 189,000 189,000
Receipts Total 189,000 189,000
530300 Water Distribution System 189,000 189,000
Expense Total 189,000 189,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3217 - Wade St. Water Main Replacement (1000 - 1100 Block)
This project is a water main replacement project with respective street and sidewalk replacement. Approximately 800 feet of 6" cast iron (vintage 1956)
will be replaced with 8" ductile iron.
393210 From Water Operations 238,000 238,000
Receipts Total 238,000 238,000
530300 Water Distribution System 238,000 238,000
Expense Total 238,000 238,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3218 - Washington St (100 - 200 block) & Linn (1/2 100 block) Water Main Replacement Project
This project is a water main replacement project. Approximately 1,300 feet of 12" cast iron (vintage 1974), 10" cast iron (vintage 1926) and 16"
cast iron (vintage 1975) will be replaced. Significant street and sidewalk reconstruction will be required with this project.
393210 From Water Operations 821,000 821,000
Receipts Total 821,000 821,000
530300 Water Distribution System 821,000 821,000
Expense Total 821,000 821,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3219 - SCADA File Server Replacement and Integration of Backup Server
The project is to replace the current (obsolete) File Server and accommodate addition of Backup File Server for the Water Plant. The project also includes
upgrading existing software, purchasing additional software and replacement of (1) obsolete Industrial Computer.
393210 From Water Operations 64,400 64,400
Receipts Total 64,400 64,400
530300 Water Distribution System 64,400 64,400
Expense Total 64,400 64,400
Operating Impact: This project reduces expenditures through the replacement of aged equipment
with new equipment. The anticipated change in operating costs are negligible.
W3220 - Water Main Extension - Melrose to Landfill
This project is a water main extension project needed to serve the recycling - energy project at the Iowa City Landfill. Approximately 8,500 feet of water
main (400 ft 12" ductile iron and 8,000 feet of 8" PVC).
474
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
393260 From Landfill Operations 710,000 710,000
Receipts Total 710,000 710,000
530300 Water Distribution System 710,000 710,000
Expense Total 710,000 710,000
Operating Impact: This project increases expenditures through the addition of new infrastructure
The increase in expenses are less than $10,000 per year.
W3279 - Water Mains Crossings Flood Repairs
Repairs water main crossings under the Iowa River that were damaged from the Flood of 2008.
331200 FEMA Reimbursements 324,703 324,703
393210 From Water Operations 238,237 238,237
Receipts Total 238,237 324,703 562,940
530300 Water Distribution System 425,624 137,316 562,940
Expense Total 425,624 137,316 562,940
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
W3295 - ERP - Utility Billing Software
Upgrade aging billing and customer service software.
369100 Reimb of Expenses 20,000 20,000
393210 From Water Operations 224,000 224,000
393220 From Wastewater Operations 224,000 224,000
393250 From Refuse Operations 56,000 56,000
393290 From Storm water 56,000 56,000
Receipts Total 580,000 580,000
530100 Water System Administration & Supp 253,104 326,896 580,000
Expense Total 253,104 326,896 580,000
Operating impact: The City should experience less programming cost and hardware maintenance through the
replacement of this computer software, however, these savings will be offset by additional software maintenance
charges. The change in operating costs should be minimal.
W3297 - Utility Asset Management Software
This project will implement asset management software for the Water Division. The software will facilitate evaluating and prioritizing distribution
infrastructure(water mains, hydrants, valves, and appurtenances) for repair or replacement.
393210 From Water Operations 83,592 83,592
Receipts Total 83,592 83,592
530300 Water Distribution System 27,395 56,197 83,592
Expense Total 27,395 56,197 83,592
Operating impact: The software should create efficiencies through better identification and timing of infrastructure
replacement. However, these savings will be offset by additional software maintenance charges. The change in
operating costs should be minimal.
L3321 - Reconstruct FY09 Landfill Cell Due to Fire
This project consists of rebuilding the landfill FY09 Cell that was destroyed by the fire in 2012. The fire destroyed almost 2/3 of the recently opened FY09
cell before being extinguished. This project is necessary to rebuild the cell for proper solid waste disposal and the continued operation of the landfill.
This project is limited to reconstruction only and does not include firefighting, pyrolitic oil disposal, or site cleanup.
393260 From Landfill Operations 1,318,826 1,318,826
369100 Insurance Recovery 505,100 505,100
Receipts Total 1,318,826 505,100 1,823,926
550900 Landfill Capital Acquisition/CIP 428,685 1,395,240 1,823,925
Expense Total 428,685 1,395,240 1,823,925
Operating impact: This project replaces the landfill cell that was previously damaged and should not
increase or decrease the cost of financial operations.
475
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
L3322 - Hebl Road Improvements
This project includes upgrading and asphalt overlay of Hebl Road from Melrose Avenue to the landfill entrance. This roadway is currently unimproved rural
chip sealed roadway. In the future there will be more heavy truck traffic because the fill for the Gateway project on Dubuque Street will be hauled from
the landfill stockpiles by trucks. Potentially, a material recycling facility may be located at the Landfill adding to traffic on Hebl Road.
393260 From Landfill Operations 765,000 50,000 815,000
Receipts Total 765,000 50,000 815,000
550900 Landfill Capital Acquisition/CIP 426 764,574 50,000 815,000
Expense Total 426 764,574 50,000 815,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
L3324 - Landfill Gas Collection System Flare Replacement
This project consists of replacing the existing landfill gas collection system flare unit.
393260 From Landfill Operations 300,000 300,000
Receipts Total 300,000 300,000
550900 Landfill Capital Acquisition/CIP 300,000 300,000
Expense Total 300,000 300,000
Operating Impact: This project reduces expenditures through the replacement of aged infrastructure
with new infrastructure. The anticipated savings are less than $10,000 per year.
L3325 - Landfill Household Hazardous Water Storage Unit Replacement
This project consists of replacing the existing landfill household hazardous waste storage unit.
393260 From Landfill Operations 300,000 300,000
Receipts Total 300,000 300,000
550900 Landfill Capital Acquisition/CIP 300,000 300,000
Expense Total 300,000 300,000
Operating Impact: This project reduces expenditures through the replacement of aged facilities
with new facilities. The anticipated savings are less than $10,000 per year.
A3425 - FAA Runway 7 Grading/Obstr Mitigation #3190047-13-2006
Runway 7 Obstruction Mitigation and Grading contracts.
331100 Federal Grants 476,818 107,242 584,060
Receipts Total 476,818 107,242 584,060
560300 Airport Capital Acquisition/CIP 482,330 101,730 584,060
Expense Total 482,330 101,730 584,060
Operating impact: The operating impact of this project will be negligible.
A3427 - Runway 7 Parallel Taxiway GradingFAA #3-19-00440744
A parallel taxiway for the main runway is needed to allow for safe taxi of aircraft from Runway 7-25 to and from terminal area and to allow for lower
instrument approach minimums for Runway 7-25. This is the grading project.
331100 Federal Grants 1,426,387 297,863 1,724,250
393420 From 11 GO Bonds 90,750 90,750
Receipts Total 1,517,137 297,863 1,815,000
560300 Airport Capital Acquisition/CIP 1,501,680 353,318 1,854,998
Expense Total 1,501,680 353,318 1,854,998
Operating impact: The addition of more taxiway will require additional maintenance and utilities by the City.
The estimated additional cost is less than $10,000 per year.
A3428 - Runway 7-25 Parallel Taxiway Paving&Lighting #319004721 2012
A parallel taxiway for the main runway is needed to allow for safe taxi of aircraft from Runway 7-25 to and from terminal area and to allow for lower
paving and lighting construction.
476
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
331100 Federal Grants 1,447,297 1,432,703 2,880,000
393410 From FY12 GO Bonds 320,000 320,000
Receipts Total 1,767,297 1,432,703 3,200,000
560300 Airport Capital Acquisition/CIP 1,648,050 1,551,950 3,200,000
Expense Total 1,648,050 1,551,950 3,200,000
Operating impact: The addition of more taxiway will require additional maintenance and utilities by the City.
The estimated additional cost is less than $10,000 per year.
A3430 - Apron Reconstruction & Connecting Taxiway
Existing terminal apron is showing signs of pavement failure and needs replacement. In addition, the ever-growing amount of general aviation traffic
using the facility requires the expansion of the apron and the necessity to provide additional connect or taxiways to the runway system.
331100 Federal Grants 1,489,410 1,489,410
393426 From FY16 GO bonds 165,490 165,490
Receipts Total 1,654,900 1,654,900
560300 Airport Capital Acquisition/CIP 1,654,900 1,654,900
Expense Total 1,654,900 1,654,900
Operating impact: The expansion of the apron will require additional maintenance and utilities by the City,
however, the replacement of the existing apron should lower maintenance costs. The estimated
change in operating costs is less than $10,000 per year.
A3437 - Hangar L 6 Units 9I110IOW300
Construct large bay hangar for storage of business jet and large aircraft traffic.
334900 Other State Grants 200,000 200,000
393240 From Airport Operations 363,207 36,793 400,000
393420 From 11 GO Bonds 300,000 300,000
Receipts Total 863,207 36,793 900,000
560300 Airport Capital Acquisition/CIP 725,058 185,384 910,442
Expense Total 725,058 185,384 910,442
Operating impact: The addition of new hangar units will add both revenue and expense to the
airport's operating budget. The net effect should be a net income of less than $10,000 per year.
A3442 - Runway 12-30 Obstruction Mitigation & Part77 Removals
Removal of obstructions per FAA Airport Layout Plan.
331100 Federal Grants 505,260 505,260
393412 From 2015 GO Bonds 56,140 56,140
Receipts Total 561,400 561,400
560300 Airport Capital Acquisition/CIP 561,400 561,400
Expense Total 561,400 561,400
Operating impact: The operating impact of the removals should be negligible to the operating budget.
A3443 - Airport Equipment Shelter
Snow removal equipment was previously stored in United Hangar. Equipment shelter would provide room for snow removal equipment.
331100 Federal Grants 303,750 303,750
393427 From 2017 G O Bond 33,750 33,750
Receipts Total 337,500 337,500
560300 Airport Capital Acquisition/CIP 337,500 337,500
Expense Total 337,500 337,500
Operating impact: The operating impact of the equipment shelter includes insurance and utilities. The impact
is estimated to be less than $10,000 per year.
A3448 - Airport Perimeter Rd
Construct perimeter road for aircraft vehicles to travel to south development area.
331100 Federal Grants 240,930 240,930
477
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
393428 From 2018 GO Bonds 26,770 26,770
Receipts Total 267,700 267,700
560300 Airport Capital Acquisition/CIP 267,700 267,700
Expense Total 267,700 267,700
Operating impact: The addition of a new road will add maintenance expense to the City's operations. The
estimated expenses are less than $10,000 per year.
A3450 - FY12 Airport Electrical Rehab & Security Improve 9I120IOW100
Anticipated hangar maintenance with IDOT grant. Hangar building reskinning and resealing.
334900 Other State Grants 89,306 55,194 144,500
393240 From Airport Operations 25,500 25,500
393420 From 11 GO Bonds 36,000 36,000
Receipts Total 150,806 55,194 206,000
560300 Airport Capital Acquisition/CIP 105,588 110,689 216,277
Expense Total 105,588 110,689 216,277
Operating impact: Repairing aged facilities will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
A3452 - Install Taxiway & Utility Lines 9I130IOW300
334900 Other State Grants 55,236 35,289 90,525
393240 From Airport Operations 15,975 15,975
Receipts Total 71,211 35,289 106,500
560300 Airport Capital Acquisition/CIP 67,065 39,435 106,500
Expense Total 67,065 39,435 106,500
Operating impact: The installation of a new utility lines will add maintenance expense to the City's operations. The
estimated expenses are less than $10,000 per year.
A3453 - Rehabilitate Terminal Building D &Roof 9I130IOW300
334900 Other State Grants 75,000 75,000
393240 From Airport Operations 27,000 27,000
Receipts Total 27,000 75,000 102,000
560300 Airport Capital Acquisition/CIP 102,000 102,000
Expense Total 102,000 102,000
Operating impact: Repairing aged facilities will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
A3454 - Airport Master Plan
This project is to update the Airport's master plan.
331100 Federal Grants 144,000 144,000
393413 From FY14 GO Bonds 16,000 16,000
Receipts Total 160,000 160,000
560300 Airport Capital Acquisition/CIP 160,000 160,000
Expense Total 160,000 160,000
Operating impact: This will have a negligible impact on the City's operating budget.
A3458 - Ruppert Property Land Acquisition
331100 Federal Grants 4,500,000 4,500,000
392100 Sale of Land 500,000 500,000
Receipts Total 5,000,000 5,000,000
560300 Airport Capital Acquisition/CIP 5,000,000 5,000,000
Expense Total 5,000,000 5,000,000
Operating impact: This will have a negligible impact on the City's operating budget.
478
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
M3624 - Riverside Dr & Arts Campus Storm Sewer Modification
This will be a joint project with the University of Iowa to upgrade the Riverside Drive / Arts Campus storm sewer and lift station to perform better
during future floods.
334610 University of Iowa 500,000 500,000
393290 From Storm water 19 500,000 500,019
Receipts Total 19 1,000,000 1,000,019
580200 Storm Water Mgmt Capital Acquisition 19 1,000,000 1,000,019
Expense Total 19 1,000,000 1,000,019
Operating impact: The storm sewer upgrade will have a negligible effect on the operating budget, however, the
potential benefit could be significant in another flood event.
M3626 - First Avenue Storm Sewer Improvements
This project will replace and upgrade the storm sewer system between Mall Drive and First Avenue, north of Lower Muscatine Road.
363150 Copies/Computer Queries 630 630
393410 From FY12 GO Bonds 346,035 346,035
393415 From 06 GO Bonds 363,336 363,336
393417 From 08 GO Bonds 1,125,000 1,125,000
Receipts Total 1,835,001 1,835,001
580200 Storm Water Mgmt Capital Acquisition 754,762 1,080,239 1,835,001
Expense Total 754,762 1,080,239 1,835,001
Operating impact: Repairing aged facilities will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3802 - Moss Ridge Road
This project will provide a transportation link from Hwy 1 to properties west of the Pearson property. The project will include paving, sidewalk, sanitary
sewer, water main, traffic signals, and a storm sewer improvements. An grant from Revitalize Iowa's Sound Economy (RISE) from the Iowa Department
of Transportation has been approved.
334900 Other State Grants 1,906,250 1,906,250
393411 From FY13 GO Bonds 1,610,000 1,610,000
393413 From FY14 GO Bonds 1,390,000 1,390,000
Receipts Total 4,906,250 4,906,250
434710 Roads 344,494 4,559,606 4,904,100
Expense Total 344,494 4,559,606 4,904,100
Operating impact: The addition of a new road will add maintenance expense to the City's operations.
The estimated expenses are less than $10,000 per year.
S3803 - Lower Muscatine-Kirkwood to First Avenue
Reconstruct Lower Muscatine from Kirkwood to First Avenue. Construction includes storm sewer, water mains, sanitary sewer, undergrounding of aerial
utilities and sidewalks on both sides of street. This project is utilizing Federal STP funds.
313500 Utility Franchise Tax 375,102 375,102
331100 Federal Grants 1,720,000 1,720,000
336190 Other Local Governments 405,654 405,654
382500 Housing Rents 31,080 31,080
392200 Sale of Buildings 300,000 300,000
393170 Transfers from TIF Districts 1,386,541 1,386,541
393210 From Water Operations 1,095,819 1,095,819
393220 From Wastewater Operations 470,000 470,000
393290 From Storm water 250,000 250,000
393410 From FY12 GO Bonds 540,000 540,000
393411 From FY13 GO Bonds 375,000 375,000
393412 From 2015 GO Bonds 397 397
393417 From 08 GO Bonds 600,000 600,000
393418 From 09 GO Bonds 125,000 125,000
393419 From 10 GO Bonds 543,909 543,909
393420 From 11 GO Bonds 1,091,261 1,091,261
Receipts Total 6,509,109 2,800,654 9,309,763
434710 Roads 2,784,430 4,359,515 7,143,945
479
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
520300 Sewer Systems 340,000 340,000
530300 Water Distribution System 1,254,181 1,254,181
580200 Storm Water Mgmt Capital Acquisition 500,000 500,000
Expense Total 2,784,430 6,453,696 9,238,126
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3806 - Harrison Street Reconstruction
This project reconstruct Harrison Street from Dubuque St.to Clinton Street subject to the private development of the adjacent parcel.
393150 Road Use Tax 7,630 7,630
393412 From 2015 GO Bonds 500,000 500,000
Receipts Total 7,630 500,000 507,630
434710 Roads 7,630 500,000 507,630
Expense Total 7,630 500,000 507,630
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3809 - Iowa City Gateway Project (Dubuque Street)
This project will reconstruct and elevate approx. 4,200 feet of Dubuque Street and replace the Park Road Bridge with a structure that is higher and
longer than the existing bridge. The project will incorporate multi-modal features and be designed to provide flood protection for the Dubuque
Street corridor and reduce flood peaks upstream from the Park Road Bridge. Federal funding of this project is identified as a $6 million grant from the
Surface Transportation Program; $3 million grant from Economic Development Administration; and $1.5 million from Transportation, Housing &
Urban Development. This project includes the North River Corridor Trunk Sewer and construction of Park Road to Riverside Drive.
331100 Federal Grants 1,417,345 4,541,328 4,541,328 10,500,000
393160 Local Option Taxes 937,614 25,156,614 26,094,228
393426 From FY16 GO bonds 10,314,206 10,314,206
393220 From Wastewater Operations 400,000 2,000,000 2,000,000 4,400,000
Receipts Total 2,354,959 25,556,614 6,541,328 16,855,534 51,308,434
434710 Roads 2,301,898 1,078,387 16,180,522 18,735,000 38,295,807
434720 Bridge Construction 18,000 5,724,840 2,135,500 7,878,340
434730 Other PW Capital Acquisition/CIP 2,014 2,014
520300 Sewer Systems 732,273 400,000 2,000,000 2,000,000 5,132,273
Expense Total 3,054,185 1,478,387 23,905,362 22,870,500 51,308,434
Operating impact: The project will not only add new infrastructure and replace old infrastructure, but it will also
lower operating costs due to the decrease in the number of times that the road will have to be closed during
rain and flood events. Estimated savings is between $10,000 and $20,000 per year.
S3811 - Sycamore St-Highway 6 to City Limits
This project will reconstruct Sycamore St from Burns Ave to the City limits as three lane portland cement concrete street with curb and gutter.
The project also includes sidewalks and storm sewer. Sycamore St from US 6 to Burns Ave will be converted from a four lane roadway
to a three lane section. The project may include improvements at the US 6 intersection. This project may include IDOT U-STEP funds
for the US 6 intersection.
334900 Other State Grants 57,611 402,389 460,000
341500 Dev Fee-Sdwlk/Paving 14,268 14,268
363150 Copies/Computer Queries 3,750 3,750
393210 From Water Operations 100,000 100,000
393412 From 2015 GO Bonds 116,448 116,448
393416 From 07 GO Bonds 700,000 700,000
393418 From 09 GO Bonds 55,829 55,829
393419 From 10 GO Bonds 1,930,000 1,930,000
393420 From 11 GO Bonds 1,376,370 (281,369) 1,095,001
Receipts Total 4,254,276 221,020 4,475,296
434710 Roads 4,327,735 106,871 4,434,606
530300 Water Distribution System 100 100,000 100,100
Expense Total 4,327,835 206,871 4,534,706
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
480
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
S3814 - Traffic Signal Projects
Annual appropriation for the signalization of intersections.
334900 Other State Grants 61,000 61,000
393150 Road Use Tax 113,084 113,084
393410 From FY12 GO Bonds 120,000 120,000
393411 From FY13 GO Bonds 250,000 250,000
393412 From 2015 GO Bonds 120,000 120,000
393419 From 10 GO Bonds 120,000 120,000
393420 From 11 GO Bonds 70,000 70,000
393426 From FY16 GO bonds 120,000 120,000
393427 From 2017 G O Bond 120,000 120,000
393428 From 2018 G O Bond 120,000 120,000
Receipts Total 423,084 311,000 120,000 120,000 120,000 120,000 1,214,084
433500 Traffic Eng Lights 235,761 618,323 120,000 120,000 120,000 120,000 1,334,084
Expense Total 235,761 618,323 120,000 120,000 120,000 120,000 1,334,084
Operating impact: The addition of new traffic signals will add maintenance expense to the City's operating budget.
The estimated increase in operating expenses is less than $10,000 per year.
S3816 - Traffic Calming
Annual appropriation for providing traffic calming.
393150 Road Use Tax 82,358 25,000 25,000 25,000 25,000 25,000 207,358
Receipts Total 82,358 25,000 25,000 25,000 25,000 25,000 207,358
433500 Traffic Eng Lights 32,935 74,423 25,000 25,000 25,000 25,000 207,358
Expense Total 32,935 74,423 25,000 25,000 25,000 25,000 207,358
Operating impact: The addition of infrastructure of this nature adds maintenance expense to the City's operating budget.
The estimated increase in operating expenses is less than $10,000 per year.
S3821 - Overwidth Paving/Sidewalks
Annual appropriation for providing extra width pavement on roadways.
393150 Road Use Tax 66,959 25,000 25,000 25,000 25,000 25,000 191,959
Receipts Total 66,959 25,000 25,000 25,000 25,000 25,000 191,959
434710 Roads 20,848 20,848
434740 Sidewalks 16,111 55,000 25,000 25,000 25,000 25,000 171,111
Expense Total 36,959 55,000 25,000 25,000 25,000 25,000 191,959
Operating impact: This project creates additional infrastructure to maintain. The estimated increase in
operating costs is negligible.
S3822 - Curb Ramps-ADA
Biennial appropriation for the construction of ADA accessible curb ramps.
393150 Road Use Tax 5,188 100,000 100,000 205,188
393420 From 11 GO Bonds 99,003 99,003
Receipts Total 104,191 100,000 100,000 304,191
434740 Sidewalks 94,891 9,300 100,000 100,000 304,191
Expense Total 94,891 9,300 100,000 100,000 304,191
Operating impact: This project creates additional infrastructure to maintain. The estimated increase in
operating costs is negligible.
S3823 - Brick Street Repairs
Annual appropriation for the repair of brick streets.
363150 Copies/Computer Queries 180 180
369200 Reimbursement of Damages 24,505 24,505
393150 Road Use Tax 58,047 20,000 20,000 20,000 20,000 20,000 158,047
Receipts Total 82,732 20,000 20,000 20,000 20,000 20,000 182,732
434710 Roads 82,732 20,000 20,000 20,000 20,000 20,000 182,732
481
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Expense Total 82,732 20,000 20,000 20,000 20,000 20,000 182,732
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3824 - Pavement Rehabilitation
Annual appropriation for resurfacing roadways.
313500 Utility Franchise Tax 324,269 117,665 117,665 117,665 117,665 117,665 912,594
334900 Other State Grants 545,633 545,633
334910 I-JOBS 537,142 537,142
363150 Copies/Computer Queries 1,215 1,215
369100 Reimb of Expenses 30,355 30,355
393140 General Fund CIP Funding 100,000 100,000 100,000 100,000 100,000 100,000 600,000
393150 Road Use Tax 2,741,914 425,000 425,000 425,000 425,000 425,000 4,866,914
393220 From Wastewater Operations 23,970 23,970
393240 From Airport Operations 41,228 41,228
393260 From Landfill Operations 20,020 20,020
393290 From Storm water 17,940 17,940
Receipts Total 4,383,686 642,665 642,665 642,665 642,665 642,665 7,597,011
434710 Roads 4,057,530 968,821 642,665 642,665 642,665 642,665 7,597,011
Expense Total 4,057,530 968,821 642,665 642,665 642,665 642,665 7,597,011
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3826 - Underground Electrical Facilities
Annual average expense to convert overhead electrical systems to underground.
Dubuque Street, Riverside Drive, and Gilbert Street are currently the priority
corridors for undergrounding electrical facilities.
313500 Utility Franchise Tax 98,330 175,000 175,000 175,000 175,000 175,000 973,330
Receipts Total 98,330 175,000 175,000 175,000 175,000 175,000 973,330
434710 Roads 273,330 175,000 175,000 175,000 175,000 973,330
Expense Total 273,330 175,000 175,000 175,000 175,000 973,330
Operating impact: Maintenance of the electrical lines is the responsibility of the utility companies. This project has a
negligible impact on the City's operating budget.
S3828 - Sidewalk Infill
Annual program to construct sidewalks where gaps exist.
363150 Copies/Computer Queries 340 340
393150 Road Use Tax 1,420 1,420
393410 From FY12 GO Bonds 100,000 100,000
393411 From FY13 GO Bonds 100,000 100,000
393412 From 2015 GO Bonds 100,000 100,000
393418 From 09 GO Bonds 99,660 99,660
393419 From 10 GO Bonds 100,000 100,000
393420 From 11 GO Bonds 100,000 100,000
393427 From 2017 G O Bond 100,000 100,000
Receipts Total 401,420 100,000 100,000 100,000 701,420
434710 Roads 63 63
434740 Sidewalks 318,142 183,215 100,000 100,000 701,357
Expense Total 318,205 183,215 100,000 100,000 701,420
Operating impact: This project creates additional infrastructure to maintain. The estimated increase in
operating costs is negligible.
S3830 - Alley Assessment
This project will include new concrete paving and storm sewer for one block of alley. The cost of this project will be assessed to the
adjacent property owners.
393910 Misc Transfers In 181,000 181,000 362,000
Receipts Total 181,000 181,000 362,000
482
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
434710 Roads 181,000 181,000 362,000
Expense Total 181,000 181,000 362,000
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3834 - Burlington/Madison Intersection and Median
This project will reconstruct the intersection of Burlington and Madison to add turn lanes on Madison, signal improvements, and the replacement of
water and sewer mains. The project also includes a landscaped median from the Iowa River to Madison Street. The project is designed to address
pedestrian and traffic flows related to the U of I Recreation Center and future growth.
331100 Federal Grants 500,000 1,011,000 1,511,000
393150 Road Use Tax 53,774 53,774
393210 From Water Operations 84,355 (81,405) 2,950
393419 From 10 GO Bonds 290,000 (290,000) -
Receipts Total 428,129 (371,405) 500,000 1,011,000 1,567,724
434710 Roads 138,524 289,605 1,100,000 1,528,129
530300 Water Distribution System 39,595 39,595
Expense Total 138,524 329,200 1,100,000 1,567,724
Operating impact: This project will replace old infrastructure which should reduce operating costs, but also adds
additional turning lanes and traffic signals which will require additional maintenance. The net impact of the changes
on the City's operating budget will be negligible.
S3840 - Burlington/Clinton Intersection Improvements
This project will reconstruct the intersection of Burlington and Clinton to add turn lanes on Clinton, signal improvements, and replace water mains. This
project will be designed to reduce the accident rate at this location. This project is proposed for completion during construction of the Voxman Music
Building and Clapp Recital Hall.
331100 Federal Grants 200,000 200,000
393210 From Water Operations 100,000 100,000
393412 From 2015 GO Bonds 840,000 840,000
Receipts Total 1,140,000 1,140,000
434710 Roads 1,668 1,038,332 1,040,000
530300 Water Distribution System 100,000 100,000
Expense Total 1,668 1,138,332 1,140,000
Operating impact: This project will replace old infrastructure which should reduce operating costs, but also adds
additional turning lanes and traffic signals which will require additional maintenance. The net impact of the changes
on the City's operating budget will be negligible.
S3843 - RR Crossings-City Wide
Annual appropriation for the repair of railroad crossings.
369100 Reimb of Expenses 2,625 2,625
393150 Road Use Tax 60,049 20,000 20,000 20,000 20,000 20,000 160,049
Receipts Total 62,674 20,000 20,000 20,000 20,000 20,000 162,674
434710 Roads 37,674 45,000 20,000 20,000 20,000 20,000 162,674
Expense Total 37,674 45,000 20,000 20,000 20,000 20,000 162,674
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3849 - Brick Street Reconstruction
This project will reconstruct one block of brick street and will include complete removal of the existing pavement, salvage of existing bricks,
construction of new 7 inch concrete pavement base with asphalt setting bed and brick surface.
334900 Other State Grants 56,325 56,325
393150 Road Use Tax 32,927 32,927
393410 From FY12 GO Bonds 290,000 290,000
393417 From 08 GO Bonds 70,216 70,216
393427 From 2017 G O Bond 800,000 800,000
Receipts Total 360,216 89,252 800,000 1,249,468
434710 Roads 374,768 74,700 800,000 1,249,468
Expense Total 374,768 74,700 800,000 1,249,468
483
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
S3854 - American Legion Road Scott Blvd to Taft Ave
This project will include the study of the intersection of Scott Boulevard and Muscatine Avenue/American Legion Road to determine the preferred traffic
control measures to reduce delay/congestion. The study will evaluate existing conditions, traffic signal control with additional turn lanes, and a roundabout.
Based on the results of the study, a preferred alternative for the intersection improvements will be chosen, designed and constructed. This project
will also reconstruct American Legion Road to urban standards from Taft Avenue to Scott Boulevard and include an 8' sidewalk.
341500 Dev Fee-Sdwlk/Paving 41,537 41,537
393427 From 2017 GO Bond 350,000 350,000
393428 From 2018 GO Bond 6,300,000 6,300,000
Receipts Total 41,537 350,000 6,300,000 6,691,537
434710 Roads 350,000 6,300,000 6,650,000
Expense Total 350,000 6,300,000 6,650,000
Operating impact: This project will replace old infrastructure which should reduce operating costs, but also adds
additional pavement and trails which will require additional maintenance. The net impact of the changes
on the City's operating budget will be an increase of less than $10,000 per year.
S3868 - Mormon Trek Blvd - Right Turn at Benton & 3 Lane Conversion
This project will install a right turn lane from northbound Mormon Trek to eastbound Benton Street. The existing four lane section from Rohret Road
to Cameron Way will be converted to a three lane section and necessary signal modifications will be made.
393426 From FY16 GO Bonds 500,000 500,000
Receipts Total 500,000 500,000
434710 Roads 500,000 500,000
Expense Total 500,000 500,000
Operating impact: This project will replace old infrastructure which should reduce operating costs.
The net impact of the changes on the City's operating budget will be negligible.
S3871 - 1st Ave/IAIS RR Crossing Improvements
This project will construct an overpass to replace the at grade crossing of the IAIS Railroad and First Avenue.
331100 Federal Grants 2,423,000 2,423,000
363150 Copies/Computer Queries 160 160
393150 Road Use Tax 13,618 13,618
393410 From FY12 GO Bonds 2,190,000 2,190,000
393412 From 2015 GO Bonds 2,050,000 2,050,000
393413 From FY14 GO Bonds 1,000,000 1,000,000
393417 From 08 GO Bonds 192,000 192,000
393418 From 09 GO Bonds 500,000 500,000
Receipts Total 2,895,778 1,000,000 4,473,000 8,368,778
434710 Roads 443,149 3,291,865 2,519,222 1,935,000 8,189,236
434720 Bridge Construction 160,764 160,764
Expense Total 603,913 3,291,865 2,519,222 1,935,000 8,350,000
Operating impact: This project will increase operating costs due to the increased cost of maintenance on the
overpass. The estimated increase in operating costs is less than $10,000 per year.
S3910 - Bridge Maintenance/Repair
Annual appropriation for the repair and minor maintenance of bridges.
393150 Road Use Tax 225,280 50,000 50,000 50,000 50,000 50,000 475,280
Receipts Total 225,280 50,000 50,000 50,000 50,000 50,000 475,280
434300 Streets Cleaning Programs 4,767 4,767
434720 Bridge Construction 186,260 84,253 50,000 50,000 50,000 50,000 470,513
Expense Total 191,027 84,253 50,000 50,000 50,000 50,000 475,280
Operating impact: This project should reduce operating costs due to the upkeep and maintenance of older
infrastructure. The decrease in operating costs is negligible.
484
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
S3919 - Rochester Avenue Bridge
This project will replace the Rochester Avenue Bridge over Ralston Creek. The project will include sidewalks on both sides of Rochester Avenue.
This project will be funded with 80/20 federal bridge funds.
334900 Other State Grants 65,485 574,515 640,000
393210 From Water Operations 315,000 315,000
393420 From 11 GO Bonds 215,000 215,000
Receipts Total 595,485 574,515 1,170,000
434720 Bridge Construction 482,419 687,581 1,170,000
Expense Total 482,419 687,581 1,170,000
Operating impact: This project will reduce operating costs due to the replacement of older infrastructure.
The estimated decrease in operating expenses is less than $10,000 per year.
S3921 - Interstate 80 Aesthetic Improvements
Landscaping and aesthetic treatments in the Interstate 80 corridor. The objective of this project is to mitigate the visual impact of the addition of a
third lane to I-80 and to provide cohesive and pleasing feel to the Iowa City corridor. Local funds are proposed for design; outside funding
is proposed for implementation.
334900 Other State Grants 100,000 100,000 200,000
336130 Coralville 19,838 19,838
393150 Road Use Tax 20,102 20,102
393413 From FY14 GO Bonds 30,000 30,000
Receipts Total 39,940 30,000 100,000 100,000 269,940
434720 Bridge Construction 39,940 30,000 100,000 100,000 269,940
Expense Total 39,940 30,000 100,000 100,000 269,940
Operating impact: This project will increase operating costs due to the maintenance that will be necessary for
the landscaping improvements. The estimated increase in operating costs is less than $10,000 per year.
S3930 - Dubuque St/I-80 Pedestrian Bridge
This project will construct a pedestrian bridge along Dubuque Street over I-80, and extend the trail north along Dubuque Street to the Butler Bridge.
Portions of this project will be constructed with the IDOT's project to reconfigure this interchange.
331100 Federal Grants 935,000 935,000
393410 From FY12 GO Bonds 380,000 380,000
393412 From 2015 GO Bonds 785,000 785,000
Receipts Total 380,000 1,720,000 2,100,000
434720 Bridge Construction 55,341 2,044,659 2,100,000
Expense Total 55,341 2,044,659 2,100,000
Operating impact: This project will increase operating costs due to the maintenance that will be necessary for
the pedestrian bridge improvements. The estimated increase in operating costs is less than $10,000 per year.
S3931 - Sycamore Street - City Limits to South Gilbert Street
This project will reconstruct Sycamore Street to arterial standards using the Complete Streets Policy. This project will be built in two phases. Phase 1
will be north-south leg of Sycamore Street and Phase 2 will be the east-west leg of Sycamore Street.
393413 From FY14 GO Bonds 2,500,000 2,500,000
393428 From 2018 G O Bond 3,040,000 3,040,000
Receipts Total 2,500,000 3,040,000 5,540,000
434710 Roads 2,500,000 3,040,000 5,540,000
Expense Total 2,500,000 3,040,000 5,540,000
Operating impact: This project will increase operating costs due to the maintenance that will be necessary for
the roadway improvements. The estimated increase in operating costs is less than $10,000 per year.
S3932 - LED Streetlight Replacement
This project will retrofit existing streetlights with LED technology. Estimated payback period for LED streetlights is 3.5 years.
393150 Road Use Tax 50,000 50,000 50,000 50,000 200,000
Receipts Total 50,000 50,000 50,000 50,000 200,000
433500 Traffic Eng Lights 50,000 50,000 50,000 50,000 200,000
485
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Expense Total 50,000 50,000 50,000 50,000 200,000
Operating impact: This project will decrease street lighting costs by 30% when the project is complete.
The accumulated savings will be in excess of $100,000 per year.
P3956 - Public Works Facility Site Work
This project will consist of grading, undergrounding utilities, partial paving, and landscaping/screening of the South Gilbert Street
Public Works Facility site.
393418 From 09 GO Bonds 280,000 280,000
Receipts Total 280,000 280,000
434730 Other PW Capital Acquisition/CIP 94,743 155,257 250,000
Expense Total 94,743 155,257 250,000
Operating impact: This project will increase operating expenses due to the maintenance necessary for the
improvements. The estimated increase in operating costs is negligible.
P3957 - Vehicle Wash System at Public Works Facility-S. Gilbert Street
Construct an automated vehicle wash system for large vehicles and provide wash racks for the manual cleaning of large vehicles at the
South Gilbert Street Public Works Facility.
393295 Equipment Operations 790,000 790,000
393420 From 11 GO Bonds 40,000 40,000
Receipts Total 40,000 790,000 830,000
434730 Other PW Capital Acquisition/CIP 13,944 16,056 800,000 830,000
Expense Total 13,944 16,056 800,000 830,000
Operating impact: This system replaces the current system at the old public works facility. The system should be
more energy efficient and water efficient which should lower the City's operating costs. The estimated decrease
in operating costs is less than $10,000 per year.
P3958 - Public Works Fuel Facility
Construct new fuel tanks and fueling island at the South Gilbert Street Public Works Facility, replacing the existing fuel facilities at Riverside Dr.
363150 Copies/Computer Queries 1,000 1,000
393418 From 09 GO Bonds 1,243 1,243
393419 From 10 GO Bonds 700,000 700,000
Receipts Total 702,243 702,243
434730 Other PW Capital Acquisition/CIP 447,693 254,550 702,243
Expense Total 447,693 254,550 702,243
Operating impact: This system replaces the current system at the old public works facility. The system should be
more efficient which should lower the City's operating costs. The estimated decrease in operating costs is negligible.
P3961 - West Side Levee Project
The West Side Levee Project includes the construction of an earthen levee, riverbank stabilization, and interior drainage improvements. The Levee will
extend approximately 3000 linear feet along the western bank of the Iowa River from the CRANDIC Railroad Bridge to McCollister Boulevard. Interior storm
water drainage improvements include the construction of new storm sewer and two new storm water pumping stations.
334900 Other State Grants 441,378 4,885,908 5,327,286
363150 Copies/Computer Queries 1,560 1,560
393410 From FY12 GO Bonds 400,000 400,000
Receipts Total 842,938 4,885,908 5,728,846
434710 Roads 72 72
434730 Other PW Capital Acquisition/CIP 453,814 5,274,960 5,728,774
Expense Total 453,886 5,274,960 5,728,846
Operating impact: There will be maintenance costs associated with the new levee. The estimated increase in
operating costs is less than $10,000 per year.
P3964 - Rocky Shore Lift Station/Flood Gates Project
This project will construct a pump station near Rocky Shore Drive and construct flood gates on the CRANDIC railroad bridge at Rocky Shore Drive to
minimize future flooding of the Hwy 6 corridor. This project is part of a larger flood control strategy developed by the City of Coralville.
486
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
334900 Other State Grants 634,255 5,872,702 6,506,957
Receipts Total 634,255 5,872,702 6,506,957
434730 Other PW Capital Acquisition/CIP 635,957 5,871,000 6,506,957
Expense Total 635,957 5,871,000 6,506,957
Operating impact: There will be maintenance costs associated with the new lift station. The estimated increase in
operating costs is between $10,000 and $20,000 per year.
P3970 - Warm Storage Building, Napoleon Park Public Works
Site preparation for and construction of a 80'x 80' building to be used for warm equipment storage in the winter. This building will replace space lost by
development of the Terry Trueblood Recreation Area.
363150 Copies/Computer Queries 480 480
393150 Road Use Tax 7,200 7,200
393411 From FY13 GO Bonds 300,000 300,000
Receipts Total 7,680 300,000 307,680
434730 Other PW Capital Acquisition/CIP 282,344 25,336 307,680
Expense Total 282,344 25,336 307,680
Operating impact: The addition of the storage building will increase the City's operating costs for utilities and insurance.
The estimated increase in operating costs is $10,000 to $20,000 per year.
P3971 - CBD Streetscape Project
This project includes the development and implementation of a streetscape plan for the downtown area, including the Pedestrian Plaza.
It is expected that a study will commence in FY13 and that a phased implementation will begin in FY14.
393410 From FY12 GO Bonds 67,318 67,318
393411 From FY13 GO Bonds 350,000 350,000
393413 From FY14 GO Bonds 1,000,000 1,000,000
393910 Misc Transfers In 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
Receipts Total 67,318 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,417,318
434730 Other PW Capital Acquisition/CIP 67,320 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,417,320
Expense Total 67,320 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,417,320
Operating impact: This project will decrease operating costs due to the repair and replacement of infrastructure.
The estimated decrease in operating costs is less than $10,000 per year.
K3972 - Refuse Building
This project will construct a new Solid Waste building with offices, lockers & meeting rooms, and storage areas. This project is necessary to replace
outdated facilities and allow for the relocation of the Public Works Operations from the Riverside Drive site to the South Gilbert Street Facility, which is a
prerequisite for redevelopment of the Riverside Drive site.
393250 From Refuse Operations 700,000 700,000
Receipts Total 700,000 700,000
434730 Other PW Capital Acquisition/CIP 700,000 700,000
Expense Total 700,000 700,000
Operating impact: The replacement of the building will increase the City's operating costs for utilities and insurance.
The estimated increase in operating costs is $10,000 to $20,000 per year.
P3973 - Traffic Engineering Building
This project will construct a new Traffic Engineering building with a tech room work bench, sign shop, materials & equipment storage, and vehicle parking.
This project is necessary to replace outdated facilities and facilitate the relocation of the Public Works Operations form the Riverside Drive site to the
South Gilbert Street Facility and is a prerequisite to redevelopment of the Riverside Drive site.
393150 Road Use Tax 700,000 700,000
Receipts Total 700,000 700,000
434730 Other PW Capital Acquisition/CIP 700,000 700,000
Expense Total 700,000 700,000
Operating impact: The replacement of the building will increase the City's operating costs for utilities and insurance.
The estimated increase in operating costs is $10,000 to $20,000 per year.
487
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
P3974 - Riverside Drive Pedestrian Tunnel
Construct a pedestrian tunnel through the railroad overpass on the west side of Riverside Drive.
393170 Transfers from TIF Districts 35,000 35,000
393427 From 2017 GO Bond 1,434,000 1,434,000
Receipts Total 35,000 1,434,000 1,469,000
434730 Other PW Capital Acquisition/CIP 35,000 1,434,000 1,469,000
Expense Total 35,000 1,434,000 1,469,000
Operating impact: Operating costs will increase due to the required maintenance of the tunnel. The estimated
increase in operating costs is less than $10,000 per year.
S3975 - William St Reconstruction
Reconstruct Williams Street and include streetscape improvements beginning at the intersection of Muscatine Avenue. This project is dependent on the
redevelopment of property on the east side of Williams Street.
393210 From Water Operations 30,000 30,000
393290 From Storm water 38,000 38,000
393411 From FY13 GO Bonds 540,000 540,000
Receipts Total 608,000 608,000
434710 Roads 41,140 566,860 608,000
Expense Total 41,140 566,860 608,000
Operating impact: This project will increase operating costs due to the maintenance that will be necessary for
the streetscape improvements. The estimated increase in operating costs is less than $10,000 per year.
P3976 - Idyllwild Storm Water Drainage Diversion Project
The Idyllwild Storm water Drainage Diversion Project study will evaluate re-routing of off-site drainage from the northwest corner of the Idyllwild Condominiums site.
393290 From Storm water 21,000 21,000
Receipts Total 21,000 21,000
580200 Storm Water Mgmt Capital Acquisition 21,000 21,000
Expense Total 21,000 21,000
Operating impact: The storm water drainage study will have a negligible effect on the operating budget, however, the
potential benefit could be significant in another major rain event.
P3977 - Riverside Drive Streetscape Improvements
Riverside Drive streetscape improvements between Myrtle Avenue and U. S. Highway 6. Project includes consolidation of driveways, undergrounding
utilities, installing sidewalks and landscaping.
393170 Transfers from TIF Districts 200,000 200,000
Receipts Total 200,000 200,000
434730 Other PW Capital Acquisition/CIP 200,000 200,000
Expense Total 200,000 200,000
Operating impact: This project will increase operating costs due to the addition of a new park that requires maintenance.
The estimated increase in operating expenses is less than $10,000 per year.
R4130 - Parks Annual Improvements/Maint.
Annual appropriation for maintenance and improvements in parks.
334900 Other State Grants 13,936 13,936
362100 Contrib & Donations 1,500 1,500
369100 Reimb of Expenses 4,635 4,635
393140 General Fund CIP Funding 80,000 80,000 80,000 80,000 80,000 400,000
393410 From FY12 GO Bonds 200,000 200,000
393411 From FY13 GO Bonds 200,000 200,000
393416 From 07 GO Bonds 80,722 80,722
393417 From 08 GO Bonds 200,000 200,000
393418 From 09 GO Bonds 61,954 61,954
393419 From 10 GO Bonds 73,701 73,701
393420 From 11 GO Bonds 103,978 103,978
488
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Receipts Total 740,426 280,000 80,000 80,000 80,000 80,000 1,340,426
441820 Parks Operations & Maintenance 34,425 34,425
441870 Parks Capital Acquisition/CIP 618,242 367,759 80,000 80,000 80,000 80,000 1,306,001
Expense Total 652,667 367,759 80,000 80,000 80,000 80,000 1,340,426
Operating impact: This project will reduce operating costs due to the replacement of older infrastructure.
The estimated decrease in operating expenses is less than $10,000 per year.
R4136 - Hickory Hill Park Safe/Restroom
Construct a safe room/restroom and replace oldest pedestrian bridge in Hickory Hill Park, approximately 50'. A federal hazard mitigation grant
of $172,000, state grant of $23,000 and our share of this project will be $34,000.
334810 State Disaster Assistance 256 256
334900 Other State Grants 26,812 168,742 195,554
393411 From FY13 GO Bonds 34,000 34,000
393414 From 05 GO Bonds 10,810 10,810
393420 From 11 GO Bonds 149,190 149,190
Receipts Total 187,068 202,742 389,810
441870 Parks Capital Acquisition/CIP 117,783 272,027 389,810
Expense Total 117,783 272,027 389,810
Operating impact: This additional facility will require maintenance, insurance and utilities. The estimated increase
in operating expenses is less than $10,000 per year.
R4137 - Frauenholtz-Miller Park Development
Develop newly acquired park land on Lower West Branch Rd adjacent to St. Patrick's church site.
369100 Reimb of Expenses 16,650 16,650
393428 From 2018 G O Bond 223,000 223,000
Receipts Total 16,650 223,000 239,650
441870 Parks Capital Acquisition/CIP 16,650 223,000 239,650
Expense Total 16,650 223,000 239,650
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
features and amenities. Estimated additional operating costs are less than $10,000 per year.
R4145 - Cemetery Resurfacing
Resurface specified roadways within Oakland Cemetery as part of the city-wide biennial asphalt resurfacing program.
393410 From FY12 GO Bonds 50,000 50,000
393419 From 10 GO Bonds 50,000 50,000
Receipts Total 100,000 100,000
441870 Parks Capital Acquisition/CIP 46,398 46,398
Expense Total 46,398 46,398
Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance
costs. The estimated decrease in operating expenses is less than $10,000 per year.
R4152 - Terry Trueblood Recreation Area
This project provides for the phased development, in accordance with the concept plan, of the newly acquired Sand Lake Recreation Area (former
S & G Materials site). The area will include both recreation and conservation components. An Iowa Community Attraction and Tourism grant
application will be submitted.
334900 Other State Grants 1,266,834 933,166 2,200,000
362100 Contrib & Donations 209,690 100,000 309,690
393410 From FY12 GO Bonds 500,000 500,000
393411 From FY13 GO Bonds 2,000,000 2,000,000
393416 From 07 GO Bonds 208,409 208,409
393417 From 08 GO Bonds 499,999 499,999
393418 From 09 GO Bonds 242,274 242,274
393419 From 10 GO Bonds 606,388 606,388
393420 From 11 GO Bonds 250,000 250,000
Receipts Total 3,783,594 3,033,166 6,816,760
441100 Parks & Rec Admin 1,051 1,051
489
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
441870 Parks Capital Acquisition/CIP 5,472,115 1,341,631 6,813,746
Expense Total 5,473,166 1,341,631 6,814,797
Operating impact: This project will increase operating costs through the addition of facilities, shelters, a lodge,
trails, and other amenities. The estimated increase in operating costs is $50,000 per year.
R4153 - Soccer Park Improvements
This project provides for the continued development and improvement to the Iowa City Kickers Soccer Park. Planned improvements include a
system of trails to enhance accessibility, and to create a more park-like atmosphere in the open space areas of the facility.
393427 From 2017 G O Bond 250,000 250,000
Receipts Total 250,000 250,000
441870 Parks Capital Acquisition/CIP 250,000 250,000
Expense Total 250,000 250,000
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
trail and amenities. Estimated additional operating costs are less than $10,000 per year.
R4160 - Iowa River Corridor Trail-Peninsula Park to Waterworks Prairie
This project is a meandering trail along riparian corridor of the Iowa River extending from Peninsula Park(and Thornberry Dog Park) towards
Waterworks Prairie Park. The trail will access to trail users, including persons with disabilities. This project also includes interpretive signage and
benches. The 2,950 linear foot trail project will be part one of a two part project in linking these two park systems. A Resource Enhancement and
Protection (REAP) grant was applied for and granted for $200,00.
334900 Other State Grants 200,000 200,000
Receipts Total 200,000 200,000
441870 Parks Capital Acquisition/CIP 200,000 200,000
Expense Total 200,000 200,000
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
trail and amenities. Estimated additional operating costs are less than $10,000 per year.
R4177 - Lower City Park Emergency Access Road
Extend the Lower City Park Access Road along ball diamonds and into Normandy Drive to create a secondary access road for
emergency vehicle access.
393412 From 2015 GO Bonds 270,000 270,000
393420 From 11 GO Bonds 128 128
Receipts Total 128 270,000 270,128
441870 Parks Capital Acquisition/CIP 8,617 261,511 270,128
Expense Total 8,617 261,511 270,128
Operating impact: Operating costs will increase due to the additional maintenance for the road. The estimated
increase in operating costs is less than $10,000 per year.
R4178 - Normandy Drive Restoration Project
Design and development of parkland in the Normandy Drive areas where housing has been removed due to flooding. This project is a two year
phased project and will also include the repurposing of the Ned Ashton House.
393411 From FY13 GO Bonds 409,050 409,050
393413 From FY14 GO Bonds 409,050 409,050
393420 From 11 GO Bonds 12,454 12,454
Receipts Total 12,454 818,100 830,554
441870 Parks Capital Acquisition/CIP 200,484 630,070 830,554
Expense Total 200,484 630,070 830,554
Operating impact: This project will increase operating costs due to the City adding a community facility and additional
park land. Increased costs include maintenance and utilities. Estimated increase in operating costs is $25,000to $35,000
per year, but revenue generated by rentals should offset these costs.
R4180 - Fairmeadows Park Restroom and Splash Pad
This project consists of a restroom that will be build adjacent to the new splash pad. The splash pad will be funded by a $330,0000
Community Development Block Grant.
490
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
331100 Federal Grants 330,000 330,000
393411 From FY13 GO Bonds 95,000 95,000
Receipts Total 330,000 95,000 425,000
441870 Parks Capital Acquisition/CIP 362,691 425,000 787,691
Expense Total 362,691 425,000 787,691
Operating impact: This project will increase operating costs due to the addition of a new splash pad. The increase in
operating costs is estimated to be approximately $10,000 per year.
R4181 - Neighborhood Park Improvements
Develop a master plan for parks and construct facilities at an older park.
393427 From 2017 G O Bond 100,000 100,000
Receipts Total 100,000 100,000
441870 Parks Capital Acquisition/CIP 100,000 100,000
Expense Total 100,000 100,000
Operating impact: The impact on operating costs is negligible.
R4185 - Creation of a park at site of North Wastewater Treatment Plant
Creation of a new park at the site of the North Wastewater Treatment Plant as part of the Riverfront Crossings Plan.
393427 From 2017 G O Bond 1,470,000 1,470,000
Receipts Total 1,470,000 1,470,000
445100 Culture & Recreation Capital Acquis.1,470,000 1,470,000
Expense Total 1,470,000 1,470,000
Operating impact: Estimated impact on operating costs includes the potential for additional insurance, utilities, and personnel.
The estimated increase in operating costs would be between $50,000 and $100,000.
R4186 - Mercer Park Playground
This project will upgrade the playground facilities at Mercer Park to a regional park.
393412 From 2015 GO Bonds 150,000 150,000
Receipts Total 150,000 150,000
441870 Parks Capital Acquisition/CIP 150,000 150,000
Expense Total 150,000 150,000
Operating impact: Estimated impact on operating costs is less than $10,000 per year.
R4204 - Iowa River Trail, Benton Street to Sturgis Park
This project will extend the IA River Trail from Benton St to Sturgis Park, on the west side of the Iowa River. Future phases of the trail could extend
on top of the west side levee to McCollister Blvd. Staff has applied for a $400,000 Recreational Trails Grant - Grant funding is anticipated, but not assured.
334900 Other State Grants 400,000 400,000
393413 From FY14 GO Bonds 150,000 150,000
393412 From 2015 GO Bonds 1,708,000 1,708,000
Receipts Total 150,000 2,108,000 2,258,000
441880 Trail Construction 150,000 2,108,000 2,258,000
Expense Total 150,000 2,108,000 2,258,000
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
trail. Estimated additional operating costs are less than $10,000 per year.
R4206 - Intra-City Bike Trails
Annual appropriation for the construction or repair of bike trails.
393150 Road Use Tax 7,510 7,510
393411 From FY13 GO Bonds 50,000 50,000
393412 From 2015 GO Bonds 50,000 50,000
393413 From FY14 GO Bonds 50,000 50,000
393426 From FY16 GO bonds 50,000 50,000
491
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
393427 From 2017 G O Bond 50,000 50,000
393428 From 2018 G O Bond 50,000 50,000
Receipts Total 7,510 100,000 50,000 50,000 50,000 50,000 307,510
441870 Parks Capital Acquisition/CIP 1,000 1,000
441880 Trail Construction 6,510 100,000 50,000 50,000 50,000 50,000 306,510
Expense Total 7,510 100,000 50,000 50,000 50,000 50,000 307,510
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
trail. Estimated additional operating costs are less than $10,000 per year.
R4219 - Scott Park Development & Trail (incl Court Hill Trail Ph. 3)
Development of Scott Park into a neighborhood/regional park, some excavation to the detention basin, and the construction of a new trail to
connect with other trails in east Iowa City.
334900 Other State Grants 351,871 351,871
393290 From Storm water 108,779 108,779
393411 From FY13 GO Bonds 140,000 140,000
Receipts Total 460,650 140,000 600,650
441880 Trail Construction 659,110 659,110
Expense Total 659,110 659,110
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
trail. Estimated additional operating costs are less than $10,000 per year.
R4222 - Highway 1 Sidewalk/Trail-Riverside Drive to Sunset
This project involves the construction of a 10-foot wide trail along the north side of Highway 1 from Sunset Street to Orchard Street and an 8-foot wide trail
along the west side of Orchard Street. This project will also include 4-foot wide sidewalks along the east side of Miller Avenue and the west side of
Hudson Avenue, and Highway 1 crossings at the Wal-Mart entrance, Miller Street and Orchard.
363150 Copies/Computer Queries 550 550
393410 From FY12 GO Bonds 1,000,000 1,000,000
393416 From 07 GO Bonds 120,000 120,000
Receipts Total 1,120,550 1,120,550
441880 Trail Construction 650,651 697,599 1,348,250
Expense Total 650,651 697,599 1,348,250
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
trail. Estimated additional operating costs are less than $10,000 per year.
R4224 - Hickory Hill Trail Redesign and Development
This project will include the use of existing plans and new consultant plans for the re-development of the trail system in conjunction with
Friends of Hickory Hill park. the project will also include wayfinding, amenity placement and ADA opportunities within the park.
362100 Contrib & Donations 50,000 50,000 50,000 150,000
393426 From FY16 GO bonds 200,000 200,000
393427 From 2017 G O Bond 200,000 200,000
393428 From 2018 G O Bond 200,000 200,000
Receipts Total 250,000 250,000 250,000 750,000
441880 Trail Construction 250,000 250,000 250,000 750,000
Expense Total 250,000 250,000 250,000 750,000
Operating impact: This project will increase operating expenses due to the additional maintenance required for the new
trail. Estimated additional operating costs are less than $10,000 per year.
R4316 - Recreation Center Improvements
Rebuild east entrance to Robert A. Lee Center including accessible ramp, railing, fencing, steps, and lighting. Also, enclose the pool balcony so it can
be used and enjoyed by center patrons.
393420 From 11 GO Bonds 206,195 206,195
Receipts Total 206,195 206,195
445100 Culture & Recreation Capital Acquis.186,763 19,432 206,195
Expense Total 186,763 19,432 206,195
Operating impact: The impact on operating costs from this project is negligible.
492
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
R4321 - City Park Master Plan & Pool Upgrade
This project will bring City Park Pool into compliance with the Americans with Disabilities Act by the removal of the wading pool and construction
of a splash pad. The project also includes an expansion of the lawn area surrounding the pool to allow for more seating and picnic areas. In addition,
we will conduct Park Master Plan to ensure the long term stability of this park area and amenities. The pool improvements are estimated at $575,000
and the park master plan is estimated to cost $75,000.
393413 From FY14 GO Bonds 650,000 650,000
Receipts Total 650,000 650,000
445100 Culture & Recreation Capital Acquis.650,000 650,000
Expense Total 650,000 650,000
Operating impact: The replacement of the wading pool with a splash pad is expected to reduce the City's operating costs.
The estimated decrease in operating costs is less than $10,000 per year.
R4322 - Willow Creek/Kiwanis Park Master Plan and Splash Pad
This project will have the Parks & Recreation Department develop a master plan for these two parks and include the construction of a Splash Pad for the
residents on the west side of Iowa City.
393413 From FY14 GO Bonds 50,000 50,000
393412 From 2015 GO Bonds 350,000 350,000
Receipts Total 50,000 350,000 400,000
441870 Parks Capital Acquisition/CIP 50,000 350,000 400,000
Expense Total 50,000 350,000 400,000
Operating impact: This project will increase operating costs due to the addition of a new splash pad. The increase in
operating costs is estimated to be approximately $10,000 per year.
R4328 - Library Public Space Remodeling
Implementation of consultants' recommendations to improve public use areas of the library, including improved efficiency of public service desks,
additional self-service options, and a new teen space.
362100 Contrib & Donations 100,000 100,000
393140 General Fund CIP Funding 143,144 143,144
393411 From FY13 GO Bonds 100,000 100,000
393413 From FY14 GO Bonds 100,000 100,000
Receipts Total 143,144 300,000 443,144
442700 Library Capital Acquisition/CIP 222,892 200,000 422,892
Expense Total 222,892 200,000 422,892
Operating Impact: This project reduces expenditures through the replacement of aged facilities
with new facilities. The anticipated savings are less than $10,000 per year.
R4329 - Recreation Center Phase 2 Improvements
This project continues the phase one renovation and improvement project for the Robert A. Lee Community Recreation Center. Phase 2 includes
renovations to the ground floor including the game room, fitness room, locker rooms, and gymnasium. Projects include tile replacement, locker room
maintenance and upgrades, replacement of gym acoustic panels, scoreboards, and basketball standards. Fitness room equipment upgrades and
general facility layout enhancements.
362100 Contrib & Donations 15,000 15,000
393428 From 2018 G O Bond 310,000 310,000
Receipts Total 325,000 325,000
445100 Culture & Recreation Capital Acquisition 325,000 325,000
Expense Total 325,000 325,000
Operating Impact: This project reduces expenditures through the replacement of aged facilities
with new facilities. The anticipated savings are less than $10,000 per year.
R4330 - Annual Recreation Center Improvement Fund
Funds various facility upgrade, replacement, and maintenance projects for components that have exceeded their life expectancy for the
Robert A. Lee Recreation Center and Mercer/Scanlon Recreation Center.
393140 General Fund CIP Funding 50,000 50,000 50,000 50,000 200,000
Receipts Total 50,000 50,000 50,000 50,000 200,000
493
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
445100 Culture & Recreation Capital Acquisition 50,000 50,000 50,000 50,000 200,000
Expense Total 50,000 50,000 50,000 50,000 200,000
Operating Impact: This project reduces expenditures through the replacement of aged facilities
with new facilities. The anticipated savings are less than $10,000 per year.
R4331 - Elementary School Recreation Facility Partnership
Partnership with the Iowa City Community School District to construct an expanded gymnasium recreation facillity at a neighborhood
elementary school.
393412 From 2015 GO Bonds 750,000 750,000
Receipts Total 750,000 750,000
445100 Culture & Recreation Capital Acquisition 750,000 750,000
Expense Total 750,000 750,000
Operating impact: Due to the arrangement with the school district. The anticipated increase in operating costs is negligible.
Y4404 - Radio System Upgrade and Migration
Replacement of the Radio Communications System that was originally purchased in 1991.
336110 Johnson County 107,305 107,305
336130 Coralville 40,087 40,087
336190 Other Local Governments 13,362 13,362
369900 Misc Other Income 30,000 30,000
392300 Sale of Equipment 7,500 7,500
393414 From 05 GO Bonds 12,225 12,225
393415 From 06 GO Bonds 100,000 100,000
393416 From 07 GO Bonds 100,757 100,757
393417 From 08 GO Bonds 600,000 600,000
393418 From 09 GO Bonds 100,000 100,000
393419 From 10 GO Bonds 300,000 300,000
Receipts Total 1,411,236 1,411,236
421700 Police Capital Acquisition/CIP 752,803 658,433 1,411,236
Expense Total 752,803 658,433 1,411,236
Operating impact: This project will reduce maintenance costs due to the replacement of old and outdated equipment.
The estimated decrease in operating costs is less than $10,000 per year.
Y4405 - Police Records & CA Dispatch
Replace current disparate software systems with a unified software package.
393417 From 08 GO Bonds 500,113 500,113
393418 From 09 GO Bonds 250,000 250,000
Receipts Total 750,113 750,113
421700 Police Capital Acquisition/CIP 566,547 186,566 753,113
Expense Total 566,547 186,566 753,113
Operating impact: The software will have maintenance costs associated with it that will increase the City operating costs.
These costs have been funded for several year, but should amount to approximately $50,000 per year.
Y4406 - Fire Apparatus
Vehicles scheduled for replacement within this plan are:
FY12 Spartan Engine - $634,000; FY13 Pumper - $634,00; FY16 Scotty House - $ 60,000; FY16 Pumper(#355) - $810,000
369100 Reimb of Expenses 290 290
392300 Sale of Equipment 360,000 360,000
334610 University of Iowa 60,000 60,000
393410 From FY12 GO Bonds 604,900 604,900
393415 From 06 GO Bonds 124,000 124,000
393416 From 07 GO Bonds 102,000 102,000
393417 From 08 GO Bonds 848,102 848,102
393418 From 09 GO Bonds 509,000 509,000
393420 From 11 GO Bonds 293,905 293,905
393426 From FY16 GO bonds 60,000 60,000
393427 From 2017 G O Bond 750,000 750,000
494
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Receipts Total 2,842,197 60,000 810,000 3,712,197
422800 Fire Capital Acquisition/CIP 2,842,197 60,000 810,000 3,712,197
Expense Total 2,842,197 60,000 810,000 3,712,197
Operating impact: The operating expenses for the City should decrease due to the replacement of older equipment
with newer equipment. The estimated decrease in operating expenses is less than $10,000.
Y4411 - Fire SCBA/Air System Replacement
Replacing aging Self Contained Breathing Apparatus (SCBA)and air cylinders in FY14.
393413 From FY14 GO Bonds 550,000 550,000
Receipts Total 550,000 550,000
422800 Fire Capital Acquisition/CIP 550,000 550,000
Expense Total 550,000 550,000
Operating impact: The operating expenses for the City should decrease due to the replacement of older equipment
with newer equipment. The estimated decrease in operating expenses is less than $10,000.
Y4422 - Animal Shelter Repl PW 3039
This project will relocate the Animal Shelter to a site outside the flood plain. Federal Emergency Management Agency (FEMA) will fund a building of
equivalent size to the existing building. Additional space and features will be funded locally.
331200 FEMA Reimbursements 1,274,537 1,274,537
334810 State Disaster Assistance 141,615 141,615
362100 Contrib & Donations 332,410 277,492 609,902
392600 Insurance Recoveries 65,741 65,741
393410 From FY12 GO Bonds 700,000 700,000
393910 Misc Transfers In 295,026 295,026
Receipts Total 1,393,177 1,693,644 3,086,821
423400 Animal Control Capital Acquisition 245,970 2,840,851 3,086,821
Expense Total 245,970 2,840,851 3,086,821
Operating impact: The cost to operate a new, larger facility should increase, however that may be minimized
depending on the energy efficiency of the new facility. The City currently has significant operating expenditures
due to the use of a temporary facility. The overall impact on the operating budget is difficult to estimate, but
is expected to be an increase of less than $10,000 per year.
Y4423 - PD 09 JAG Firearms Range & Tactical Equipment
331100 Federal Grants 60,597 60,597
381100 Interest on Investments 1,087 1,087
Receipts Total 61,684 61,684
421700 Police Capital Acquisition/CIP 61,633 61,633
Expense Total 61,633 61,633
Operating impact: The estimated impact on the City's operating budget is negligible.
Y4427 - Fire Station #1 Kitchen Remodel &Admin Office Upgrade
393410 From FY12 GO Bonds 129,905 129,905
Receipts Total 129,905 129,905
422800 Fire Capital Acquisition/CIP 100,480 29,425 129,905
Expense Total 100,480 29,425 129,905
Operating impact: The estimated impact on the City's operating budget is negligible.
Y4428 - Police Crime Lab
331100 Federal Grants 27,525 27,525
393410 From FY12 GO Bonds 82,600 82,600
Receipts Total 82,600 27,525 110,125
421700 Police Capital Acquisition/CIP 94,772 15,353 110,125
Expense Total 94,772 15,353 110,125
Operating impact: The estimated impact on the City's operating budget is negligible.
495
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Y4429 - Police Station Master Remodeling
393410 From FY12 GO Bonds 198,450 198,450
Receipts Total 198,450 198,450
421700 Police Capital Acquisition/CIP 155,710 42,740 198,450
Expense Total 155,710 42,740 198,450
Operating impact: The estimated impact on the City's operating budget is negligible.
Y4430 - Police Break room/Restroom Remodel
393410 From FY12 GO Bonds 59,250 59,250
Receipts Total 59,250 59,250
421700 Police Capital Acquisition/CIP 31,708 27,542 59,250
Expense Total 31,708 27,542 59,250
Operating impact: The estimated impact on the City's operating budget is negligible.
Y4432 - Fire Station #3 Kitchen Remodel
Replace existing aging kitchen and appliances.
393411 From FY13 GO Bonds 35,000 35,000
Receipts Total 35,000 35,000
422800 Fire Capital Acquisition/CIP 35,000 35,000
Expense Total 35,000 35,000
Operating impact: The estimated impact on the City's operating budget is negligible.
Y4433 PD FY12 JAG Range Equipment Part II
331100 Federal Grants 32,164 32,164
381100 Interest on Investments 81 81
Receipts Total 32,245 32,245
421700 Police Capital Acquisition/CIP 32,245 32,245
Expense Total 32,245 32,245
Operating impact: The estimated impact on the City's operating budget is negligible.
E4512 - 420th Street Industrial Park
This project will construct the infrastructure and site grading for the industrial park on 420th Street.
334900 Other State Grants 532,008 524,192 1,056,200
363150 Copies/Computer Queries 2,775 2,775
382100 Land Rental 27,298 27,298
393140 General Fund CIP Funding 3,632,375 3,632,375
393220 From Wastewater Operations 921,228 921,228
Receipts Total 5,115,684 524,192 5,639,876
434710 Roads 5,447,412 5,447,412
458000 Community & Econ Dvlp CIP 117,433 117,433
Expense Total 5,564,845 5,564,845
Operating impact: This project adds maintenance costs to the City due to the addition of infrastructure and property.
The area has potential to generate additional property tax revenue. The estimated increase in operating costs is less
than $10,000 per year.
E4513 - Riverfront Crossings Redevelopment
The priority for FY14 is to begin the master plan of the riverfront park and trail, including bank stabilization. The planning will be done concurrently with
the Burlington Street Dam study.
334900 Other State Grants 50,000 50,000
393170 Transfers from TIF Districts 143,407 143,407
393410 From FY12 GO Bonds 200,000 200,000
393412 From 2015 GO Bonds 200,000 200,000
393413 From FY14 GO Bonds 200,000 200,000
496
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
393420 From 11 GO Bonds 200,000 200,000
393426 From FY16 GO bonds 200,000 200,000
393427 From 2017 G O Bond 200,000 200,000
393428 From 2018 G O Bond 200,000 200,000
Receipts Total 450,000 343,407 200,000 200,000 200,000 200,000 1,593,407
458000 Community & Econ Dvlp CIP 237,194 556,213 200,000 200,000 200,000 200,000 1,593,407
Expense Total 237,194 556,213 200,000 200,000 200,000 200,000 1,593,407
Operating impact: This project is to re-develop an aging part of the City which could lower infrastructure costs and
raise property tax revenues. The estimated increase in revenues and decrease in expenditures is less than $10,000
per year combined at this time.
E4514 - Towncrest Redevelopment
Begin public elements of the Towncrest Redevelopment Plan. Previous years includes the MDK project$950k=($625k-GeneralFund;$325k-FY12 GO Bonds).
393140 General Fund CIP Funding 625,000 625,000
393170 Transfers from TIF Districts 93,370 93,370
393410 From FY12 GO Bonds 400,000 400,000
393412 From 2015 GO Bonds 200,000 200,000
393413 From FY14 GO Bonds 200,000 200,000
393420 From 11 GO Bonds 399,999 399,999
393426 From FY16 GO bonds 200,000 200,000
393427 From 2017 G O Bond 200,000 200,000
393428 From 2018 G O Bond 200,000 200,000
Receipts Total 1,424,999 293,370 200,000 200,000 200,000 200,000 2,518,369
458000 Community & Econ Dvlp CIP 610,665 1,107,704 200,000 200,000 200,000 200,000 2,518,369
Expense Total 610,665 1,107,704 200,000 200,000 200,000 200,000 2,518,369
Operating impact: This project is to re-develop an aging part of the City which could lower infrastructure costs and
raise property tax revenues. The estimated increase in revenues and decrease in expenditures is less than $10,000
per year combined at this time.
E4609 - Burlington St Dam
This study will examine the modification of the Burlington Street Dam to address public safety concerns, improve riverbank stability, improve fish habitat,
and create recreation opportunities. Once the study has been completed, the dam safing and recreational opportunities will be created.
331100 Federal Grants 60,000 60,000
334900 Other State Grants 185,000 3,700,000 3,885,000
362100 Contrib & Donations 2,300,000 2,300,000
393170 Transfers from TIF Districts 130,000 130,000
393140 General Fund CIP Funding 39,000 21,000 60,000
Receipts Total 39,000 266,000 6,130,000 6,435,000
458000 Community & Econ Dvlp CIP 44,452 260,548 6,130,000 6,435,000
Expense Total 44,452 260,548 6,130,000 6,435,000
Operating impact: This project could increase operating expenditures due to increased maintenance costs.
The anticipated increase in operating expenditures is less than $10,000.
G4704 - City Hall-Other Projects
Annual appropriation for improvements to City Hall.
393310 From Cable Television Operations 180,000 180,000
393410 From FY12 GO Bonds 141,300 141,300
393412 From 2015 GO Bonds 164,040 164,040
393413 From FY14 GO Bonds 244,165 244,165
393416 From 07 GO Bonds 40,105 40,105
393417 From 08 GO Bonds 50,000 50,000
393418 From 09 GO Bonds 50,000 50,000
393419 From 10 GO Bonds 50,000 50,000
393420 From 11 GO Bonds 50,000 50,000
393426 From FY16 GO bonds 50,000 50,000
393427 From 2017 G O Bond 50,000 50,000
393428 From 2018 G O Bond 50,000 50,000
Receipts Total 381,405 424,165 164,040 50,000 50,000 50,000 1,119,610
419200 General Government Capital Acquis.119,090 686,452 164,040 50,000 50,000 50,000 1,119,582
Expense Total 119,090 686,452 164,040 50,000 50,000 50,000 1,119,582
497
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
Operating impact: These improvements to City Hall could potentially save the City utility expenses, maintenance, and personnel
costs. The estimated decrease in operating costs is expected to be between $10,000 and $20,000 oer year.
G4712 - ERP Software-Finances and HR/Payroll
Implement new payroll and human resources software.
369100 Reimb of Expenses 20,000 20,000
393416 From 07 GO Bonds 391,986 391,986
393417 From 08 GO Bonds 516,713 516,713
Receipts Total 928,699 928,699
419200 General Government Capital Acquis.825,028 200,097 1,025,125
Expense Total 825,028 200,097 1,025,125
Operating impact: The software could add numerous efficiencies to the City's operations, but will also add software
maintenance expenditures. The estimated increase to the City's operating budget is $50,000 per year.
G4714 - Remodel City Hall Lobby and Revenue Areas
Remodel City Hall lobby for cashiering function and remodel Revenue.
393411 From FY13 GO Bonds 116,400 116,400
393418 From 09 GO Bonds 210,000 210,000
Receipts Total 210,000 116,400 326,400
419200 General Government Capital Acquis. 326,400 326,400
Expense Total 326,400 326,400
Operating impact: This project is not expected to have a major operating impact, however could potentially achieve
savings from staff consolidation or energy efficiencies. The estimated savings is expected to be negligible.
G4718 - City-wide Video Camera Upgrade
Phase I would upgrade the surveillance cameras in and around City Hall and parking lot. Cameras would be Internet Protocol (IP) based to allow for
viewing via web portal. Phase II adds and upgrades cameras at the Senior Center, the fire stations and training center, the water plant, the south wastewater
treatment plant, the landfill, Mercer pool, and the recreation center.
393190 Misc Other Operating Transfers 6,072 6,072
393210 From Water Operations 49,370 49,370
393220 From Wastewater Operations 16,360 16,360
393230 From Parking Operations 45,484 45,484
393240 From Airport Operations 4,620 4,620
393260 From Landfill Operations 8,836 23,830 32,666
393280 From IC Housing Authority 3,736 3,736
393410 From FY12 GO Bonds 75,378 75,378
393417 From 08 GO Bonds 118,645 118,645
393419 From 10 GO Bonds 30,719 30,719
393416 From 07 GO Bonds 41,162 41,162
Receipts Total 185,288 238,924 424,212
419200 General Government Capital Acquis.185,288 238,924 424,212
Expense Total 185,288 238,924 424,212
Operating impact: The project will increase operating costs due to the additional equipment and data to maintain.
The estimated increase in operating costs is less than $10,000 per year.
G4719 - Projectdox Quickstart
Phase I web-based plan/document workflow system that allows citizens/architects/developers to initiate and complete plan (building, site, legal docs,etc)
submission, reviews, and approval. Phase II includes Public Works, Planning, City Clerk, and Fire Departments.
393411 From FY13 GO Bonds 306,000 306,000
Receipts Total 306,000 306,000
419200 General Government Capital Acquis.158,697 115,000 273,697
Expense Total 158,697 115,000 273,697
Operating impact: The project will keep operating costs neutral. Even though there is in increase software maintenance
costs, it will be offset from the reduction of staff due to operating efficiencies created.
498
Prior Years
2014
Revised
2015
Budget
2016
Projection
2017
Projection
2018
Projection Total
City of Iowa City
Capital Improvement Program
Project Summary by Name
G4720 - Permitting Software Upgrade
Create a CIP account to accrue funds for future update to permitting software. Accruals are generated from funds currently being budgeted
for annual maintenance of existing permitting software.
393427 From 2017 GO Bonds 300,000 300,000
Receipts Total 300,000 300,000
419200 General Government Capital Acquis.300,000 300,000
Expense Total 300,000 300,000
There will be no operating budget impact when the new software is in place. It's estimated the maintenance fee for the new software will be equivalent to the
existing maintenance fee. There might be an overall savings if the new software is cloud based and requires less server space.
I4721 - Fiber Optic Cable Infill Program
Expansion of the City's fiber optic network. Creation of redundant fiber optic rings, placement of cable underground when opportunities arise,
expansion to unserved facilities. ITS always includes our original partners (Johnson County, ICCSD, University of Iowa) when planning expansion
and redundant routes.
393412 From 2015 GO Bonds 100,000 100,000
393426 From FY16 GO bonds 100,000 100,000
393427 From 2017 G O Bond 100,000 100,000
393428 From 2018 G O Bond 100,000 100,000
Receipts Total 100,000 100,000 100,000 100,000 400,000
419200 General Government Capital Acquis.100,000 100,000 100,000 100,000 400,000
Expense Total 100,000 100,000 100,000 100,000 400,000
Operating impact: The project will increase operating costs due to the additional equipment to maintain.
The estimated increase in operating costs is less than $10,000 per year.
I4722 - Wastewater South Fiber Repair/Redundant Path Project
Phase 1 - Repair damaged fiber path from South Wastewater Treatment plant to Napoleon Lift Station. Directional drill 2 - 2 inch HDPE ducts paralleling
existing path, associated handholes and hardware, and install a new, 96-strand fiber optic cable. Phase 2 - directional drill 2 - 2 inch HDPE ducts via an
alternate route around property extents. Follow other side of the street on Soccer Park Road, and proceed up Sycamore to Langenberg. Install handholes,
associated hardware, and 96 strand fiber optic cable.
393220 From Wastewater Operations 237,655 397,279 634,934
Receipts Total 237,655 397,279 634,934
419200 General Government Capital Acquis.237,655 397,279 634,934
Expense Total 237,655 397,279 634,934
Operating impact: The project will increase operating costs due to the additional equipment to maintain.
The estimated increase in operating costs is less than $10,000 per year.
4918 - Central Park LLC
This a TIF financed project assisting the construction of a mixed use property at the former Wells Fargo Bank building within the
pedestrian mall.
391100 TIF Revenue Bond Sales 2,536,589 2,536,589
Receipts Total 2,536,589 2,536,589
457221 Moen WF Central Park LLC 774,646 1,761,943 2,536,589
Expense Total 774,646 1,761,943 2,536,589
Operating impact: This bond issue will increase the administrative expenses for the City. The estimated increase
in operating costs is negligible.
Revenues 106,242,617 91,833,634 34,243,833 33,674,099 32,415,165 15,060,644 313,469,991
Expenditures 89,991,667 85,455,521 50,578,591 40,378,065 32,415,165 15,060,644 313,879,653
499
Project Name Description Unfunded Amt
1 - Bridges
1 BURLINGTON ST BRIDGE-
SOUTH
The south bridge is having a problem with delaminating
concrete on the bottom side of the arches.
$1,236,000
2 F STREET BRIDGE This project involves the removal and replacement of the
existing corrugated metal arch bridge with a larger bridge.
$773,000
3 FOURTH AVENUE BRIDGE This project will replace the bridge over the South Branch of
Ralston Creek at Fourth Avenue and will include sidewalks.
Possibility of approximately $75,000 state funding.
$773,000
4 PRENTISS ST. BRIDGE This project involves the removal and replacement of the
existing triple corrugated metal pipe culvert with a bridge.
$927,000
5 SECOND AVENUE BRIDGE This project will replace the bridge over Ralston Creek at
Second Avenue and will include sidewalks.
$773,000
6 SIXTH AVENUE BRIDGE This project involves the removal and replacement of the
existing twin box culvert with a larger bridge.
$773,000
7 THIRD AVENUE BRIDGE This project will replace the bridge over the South Branch of
Ralston Creek at Third Avenue.
$773,000
2 - Streets
8 BENTON STREET - ORCHARD
TO OAKNOLL
This is a capacity related improvement identified by the Arterial
Street Plan.
$5,150,000
9 DODGE ST - GOVERNOR TO
BOWERY
Street reconstruction and storm sewer improvements.$10,712,000
10 DUBUQUE RD PAVING -
BRISTOL TO DODGE
Reconstruct and upgrade to urban cross sections.$1,339,000
11 EMERALD STREET DIAMOND
GRINDING
This project will diamond grind all of Emerald Street to remove
the slab warping that interferes with the use of this street by fire
trucks.
$212,000
12 FOSTER RD- DUBUQUE TO
PRAIRIE DU CHIEN
This project will pave this portion of Foster Road and extend the
sanitary sewer.
$2,472,000
13 GILBERT / US 6
INTERSECTION LEFT TURN
LANES
Reconstruct the intersection of Gilbert & US 6 to include dual
left turn lanes on Gilbert St.
$4,840,000
14 GILBERT ST IAIS UNDERPASS This project relocates the sidewalks of the Gilbert St. underpass
at the IAIS Railroad. The sidewalks are moved further from the
street and existing erosion problems are addressed.
$327,000
15 OLD HWY 218 STREETSCAPE Streetscape improvements on Old Hwy 218 entrance - Sturgis
Ferry Park to US Hwy 6. This project includes landscaping,
lighting and sidewalk improvements. The project should be
coordinated with Sturgis Ferry Park upgrade and /or Riverside
Drive Redevelopment project.
$812,000
16 HIGHWAY 965 EXTENSION This project will be initial phase of constructing Hwy 965
extended from the south side of Hwy 218 to Melrose Avenue to
arterial standards.
$9,167,000
17 LAURA DRIVE
RECONSTRUCTION
This project would reconstruct Laura Drive between Foster Rd.
and Forest View Trailer Court.
$1,236,000
City of Iowa City
Capital Improvement Program
Unfunded Projects
500
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
18 MCCOLLISTER - GILBERT ST
TO SCOTT BLVD
Extend proposed McCollister Boulevard from Gilbert Street to
Scott Boulevard.
$12,463,000
19 MELROSE-WEST-218/CITY
LIMITS
Reconstruct and improve street to urban design standards.$3,914,000
20 MORMON TREK - ROHRET RD
INTERSECTION
This project will install left turn lanes on Mormon Trek Blve at
the Rohret Road intersection. The necessary modification to
the traffic signals will be made.
$500,000
21 MORMON TREK -BENTON
STREET TO CAMERON WAY
This project will install continuous two way left turn lane from
Benton Street to Cameron Way. This project will include
reconstruction of the pavement, box culvert, and traffic signal
modifications.
$2,700,000
22 MYRTLE/ RIVERSIDE
INTERSECTION
Signalization of intersection based on warrants. The project will
also include paving improvements. (Part of Riverfront
Crossings - West(Riverside Drive) URA).
$900,000
23 NORMANDY/MANOR
INTERSECTION ELEVATION
Raising this intersection should provide reliable access to the
residents during floods. This project is contingent on outside
funding
$1,100,000
24 NORTH GILBERT ST PAVING This project will reconstruct the 900 block of North Gilbert Street
to improve the pavement form a chip seal to concrete pavement
with curbs, gutters, and sidewalks.
$743,000
25 OAKDALE BLVD This project would construct an extension north across I-80 to a
new intersection with Iowa Hwy 1.
$15,000,000
26 OAKDALE BLVD-HWY 1 TO
PRAIRIE DU CHIEN RD
This project would construct Oakdale Blvd from Hwy 1, west to
Prairie Du Chien Road.
$8,240,000
27 PENINSULA SECONDARY
ACCESS ROAD
This project will establish a more reliable access to the
Peninsula neighborhood by either elevating Foster Rd from
Laura Dr to No Name road by creating a secondary access to
the area. This project will not be necessary if the Taft
Speedway Levee Project is constructed.
$3,183,000
28 RIVERSIDE DRIVE
STREETSCAPE
Streetscape improvements on Riverside Drive between Myrtle
Avenue and US Hwy 6. Project includes consolidation of
driveways, undergrounding of utilities, installing sidewalks and
landscaping. (Part of Riverfront Crossings - West(Riverside
Drive) URA).
$2,320,000
29 ROHRET RD IMPROVEMENTS-
LAKESHORE TO LIMITS
Project will reconstruct Rohret Rd to urban standards.$1,813,000
30 S GILBERT ST
IMPROVEMENTS
Reconstruction from Benton Street to Stevens Drive. This
project does not include improvements to the Gilbert St. /
Highway 6 intersection. (Part of the Riverfront Crossings
amendment to City-University URA).
$4,326,000
31 SOUTH ARTERIAL AND
BRIDGE, US218 TO GILBERT
STREET
Construction of a south arterial street and bridge over the Iowa
River, connecting from Old Hwy 218/US 218 interchange on the
west side of the Iowa River to Gilbert Street/Sycamore 'L'
intersection .
$15,987,000
32 SYCAMORE-HWY 6 TO
DEFOREST
This project involves additional lanes to improve capacity.$1,236,000
33 TAFT AVENUE Herbert Hoover Hwy to 420th Street.$17,399,000
501
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
34 LAURA DRIVE
RECONSTRUCTION
Reconstruction of entire length of Laura Drive to standard 2 lane width
with curb, storm sewer and sidewalk.
$2,000,000
3 - Transportation Services
35 ROCK ISLAND RAILROAD
DEPOT RESTORATION
Preparation of Old Rock Island Railroad Depot for Amtrak
service, including platform construction, lighting, utilities,
passenger informations display, ticketing kiosks, canopy,
warming shelter, signage, parking, and accessibility
improvements. (Part of the Riverfront Crossings amendment to
City-University URA).
$5,381,000
4 - Ped & Bike Trails
36 CITY PARK TRAIL
IMPROVEMENTS
This project calls for the replacement of the old section of trail in
the southeast portion of the park and relocating it closer to the
river. Another part of the project is to expand the trail system by
constructing a new section of trail near the bottom of the
wooded hill south of the Boys' Baseball fields.
$319,000
37 CITY PARK TRAIL LIGHTING Install pedestrian lighting on the trail system in City Park.$254,000
38 HWY 1 SIDEWALK / TRAIL Construct a 10 foot wide sidewalk along IA Hwy 1 between
Sunset Street and Mormon Trek Boulevard.
$678,000
39 HWY 6 TRAIL -
BROADWAY/SYCAMORE
Extend existing trail along Hwy 6 between Broadway to
Sycamore Streets.
$2,588,000
40 HWY 6 TRAIL - SYCAMORE TO
LAKESIDE
Extend existing trail along Hwy 6 between Sycamore Street and
Lakeside Drive.
$1,855,000
41 IA RIVER TRAIL - BENTON
ST/HWY 6
Relocate a portion of Iowa River Corridor Trail between Benton
Street and Clinton Street , approximately 1,500 feet. Project
would relocate this portion of the trail from a high truck traffic
location in front of City Carton , to along the river in back of City
Carton. (Part of the Riverfront Crossings amendment to City-
University URA).
$129,000
42 IRC-ELKS PROPERTY Construction of a trail along the Iowa River Corridor (IRC) on
the south side of the Elks property.
$927,000
43 LINN ST PED IMPROVEMENTS Installation of pedestrian and streetscape improvements in
walkway next to Van Allen Hall between Iowa Avenue and
Jefferson Street.
$392,000
44 N DISTRICT NATURE TRAIL Construct a trail along Williams pipeline easement from Bristol
Drive to Dubuque Street.
$348,000
45 SAND LAKE TRAIL (Behind Hills
Bank)
Develop a walking/biking trail around Sand Lake (behind Hills
Bank) to tie in with existing Iowa River Trail and the Highway 6
Trail.
$464,000
46 SHIMEK SCHOOL / FOSTR RD
EXT TRAIL
Construct a trail north of Shimek School to future Foster Road.$80,000
47 WILLOW CREEK TRAIL -
PHASE III
Construct a trail from Willow Creek Drive, under Highway One,
around perimeter of airport, to connect with Iowa River Corridor
(IRC) Trail.
$870,000
502
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
48 WILLOW CREEK TRAIL-WEST Connect Willow Creek Trail from its current west terminus via a
tunnel under Highway 218, to connect with the trail in Hunters
Run Park and further west.
$2,814,000
5 - Wastewater
49 NORTH BRANCH DAM TRUNK
SEWER
This project extends easterly along Ralston Creek from the
North Branch Dam to Scott Boulevard.
$3,860,000
50 NORTHEAST TRUNK SEWER Reconstruction of an under-sized sewer through the northeast
neighborhoods.
$5,221,000
51 ROHRET SOUTH SEWER This project would extend the 30" sanitary sewer along Abbey
Lane from Burry Drive to the west side of Highway 218. This
project will allow development within the watershed of Highway
218.
$1,160,000
52 SCOTT BLVD TRUNK SEWER -
IAIS/WINDSOR RIDGE
This project will extend the Scott Boulevard Trunk Sewer from
the north side of the Iowa Interstate Railroad at the Scott Six
Industrial Park to the lift station currently serving the Windsor
Ridge Subdivision.
$1,391,000
6 - Water
53 TAFT/COURT GROUND
STORAGE RESERVOIR
Construction of a one million gallon buried potable water
storage reservoir including pumping facilities. Land acquisition
is complete.
$1,545,000
7 - Stormwater
54 CARSON LAKE REGIONAL
STORMWATR
Construction of a regional storm water management facility on
the middle branch of Willow Creek immediately west of Highway
218. This facility will serve development west of Highway 218
and south of Rohret Road. Rohret South Sewer project is a
prerequisite.
$1,160,000
55 IOWA AVENUE CULVERT
REPAIRS
This project will repair a box culvert that carries Ralston Creek
under Iowa Avenue.
$348,000
56 N BRANCH BASIN
EXCAVATION
Aerial mapping done for the update to the flood plain maps
revealed that sedimentation has consumed a portion of the
capacity of the facility. This basin is located in Hickory Hill
Park.
$135,000
57 NO NAME ROAD STORM
SEWER
This project will construct a storm sewer to intercept runoff that
enters the northwest corner of the Idyllwild development and
route it along the west edge of the subdivision to the Iowa River.
Low flows will continue along the existing storm sewer route to
keep a fresh water supply to the ponds within Idyllwild.
$450,000
58 OLYMPIC COURT
STORMWATER
Storm sewer retrofit to relieve localized flooding from storm
water runoff.
$464,000
59 SUNSET ST STORM SEWER The area just north and south of Kineton Green, east of Sunset,
has experienced back yard flooding and drainage problems.
$440,000
8 - Parks & Recreation
503
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
60 OUTDOOR ICE RINK / SKATE
PARK
Construct outdoor ice rink suitable for figure skating or hockey.
During warm weather rink could be used as skate park. (Part of
the Riverfront Crossings amendment to City-University URA).
$1,591,000
61 PARK SHELTER
IMPROVEMENTS
Replace Creekside and Happy Hollow Shelter/Restroom
buildings.
$185,000
62 REC CENTER EXPANSION Expand the Robert A. Lee Community Recreation Center; likely
expansion would be to the east over the existing parking lot
which would allow for an expanded gymnasium as well as
additional space for racquetball, arts and crafts, community
meetings and other activities.
$5,797,000
63 RECREATION / AQUATIC
CENTER
As recommended in the Parks and Recreation Master Plan,
construct a major new Recreation & Aquatic Center, probably in
the western part of Iowa City.
$16,000,000
64 REDEVELOP CREEKSIDE
PARK
Renovate Creekside Park as recommended in the Parks &
Receation Master Plan.
$328,000
65 SCANLON ELEVATED
RUNNING/WALKING TRACK
Construct an elevated running/walking track in the Scanlon
Gym facility.
$933,000
66 SOCCER PARK POND Construct a pond at Kickers Soccer Park to accommodate a
field irrigation system.
$358,000
67 WATERWORKS PARK
HOSPICE MEMORIAL
Develop a parklike Hospice Memorial area in Waterworks
Prairie Park for passive enjoyment/contemplation.
$115,000
68 WEST SIDE PARK Acquire and develop land for a major new park in the west part
of the city, as recommended in the Parks & Recreation Master
Plan.
$1,804,000
69 SAND PRARIE ENHANCEMENT Take steps to clear, re-seed and perform low impact
development on the 38 acre sand prairie and adjacent
McCollister property acquired in 2004/05.
$273,000
70 PEDESTRIAN BRIDGE ROCKY
SHORE TO PENINSULA
Construct pedestrian bridge over the Iowa River to connect the
Iowa River Trail to the Peninsula park land trails, and to provide
better access to
$1,500,000
71 CITY PARK BALL DIAMOND
IRRIGATION PROJECT
Install field irrigation system to fields 1-8 at lower City Park.$60,000
9 - Other Projects
72 BURLINGTON STREET
MEDIAN
Construct the Burlington Street median from Gilbert Street to
Madison Street. Project includes relocation of water and sewer
utilities. This project will require a traffic signal preemption
system. (Part of the Riverfront Crossings amendment to City-
University URA).
$1,973,000
73 CEMETERY MAUSOLEUM Construction of a mausoleum.$405,000
74 CHAUNCEY SWAN FOUNTAIN This project involves the reuse of components of the old City
plaza fountain.
$129,000
75 POLICE EVIDENCE STORAGE
FACILITY
Construction of a permanent evidence storage facility.$929,000
76 FIRE STATION #1
RELOCATION
Relocate and expand / modernize Central Fire Station #1.$11,593,000
77 FIRE STATION #5 Construction of Fire Station #5 in the South Planning District.$2,898,000
504
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
78 FIRE STATION #6 Construction of Fire Station #6 in the Southwest Planning
District.
$2,898,000
79 FIRE TRAINING FACILITY This project will construct a state of the art fire training facility to
address all aspects of emergency service delivery including fire
suppression, emergency medical services, hazardous material
releases and rescue. The facility will be used for new recruits,
continuing education for firefighters, and shared with the
Johnson County Mutual Aid Association. (Part of the Riverfront
Crossings amendment to City-University URA).
$5,382,000
80 FLOOD BUYOUTS This project will provide funds for the purchase of houses in
designated flood hazard buyout areas after FEMA and CDBG
buyout programs have ended.
$530,000
81 IOWA RIVER BANK
STABILIZATION PROJECT
This project will stabilze the Iowa River banks at a number of
locations throughout the city that have experienced significant
erosion after the 2008 Flood. (Part of the Riverfront Crossings
amendment to City-University URA.)
$2,122,000
82 EQUIPMENT MAINTENANCE
FACILITY
Construction of new Equipment Maintenance Facility at the So.
Gilbert St. Public Works site, replacing the existing facility at
Riverside Dr. (Part of the Riverfront Crossings amendment to
City-University URA).
$9,454,000
83 STREETS AND WATER
DISTRIBUTION FACILITY
Construct new building at the So. Gilbert St. Public Works site
to accommodate the Streets, Traffic Engineering, Refuse, and
Water Distribution Divisions.
$6,869,000
84 RIVERSIDE DRIVE
REDEVELOPMENT
This project includes methane abatement, excavation, and fill at
the 7 acre site owned by the City at Riverside Dr. and Hwy 6.
This site preparation would allow for marketing of this property
for commercial development. (Part of Riverfront Crossings -
West(Riverside Drive) URA).
$2,527,000
85 SUMMIT ST. HISTORIC PLAN Streetscape and intersection elements through Summit Street
Historic District.
$302,000
86 TRAFFIC SIGNAL PRE-
EMPTION SYSTEM
This project will install a city-wide Geographic Information
System based traffic signal pre-emption system for emergency
vehicles. This system is necessary when the Burlington St
Median Project is constructed between Madison St and Gilbert
St.
$1,221,000
87 SOUTH AIRPORT SITE
DEVELOPMENT
The airport continues to have a growing need for additional hangar area
for based aircraft. This project will provide the initial site development
$2,125,100
GRAND TOTAL - ALL PROJECTS:249,693,100$
505
506
INTERNAL SERVICE FUNDS
Equipment Replacement
Risk Management Loss Reserves
Information Technology Services (ITS)
Central Services
Health Insurance Reserve
Dental Insurance Reserve
F
Y
2
0
1
5
EQUIPMENT FUND
The Equipment Fund is an internal service fund created to account for the City’s fuel facility,
maintenance of the City’s vehicle and equipment fleet, and the accumulation of funds for the
replacement of vehicles and equipment.
Internal customers and departments and other local governments are charged labor and parts
for the cost to repair vehicles and equipment by the City’s fleet maintenance division. Those
charges are designed to cover the division’s actual cost of service. Fuel has been charged at
actual cost, however, it will be adjusted in the future to recover the cost of replacing the fuel
facility.
The Equipment Fund also charges departments for the replacement cost of their vehicles and
equipment. These charges are calculated at the estimated replacement cost less the estimated
resale value of the piece of equipment. Purchases of new vehicles and equipment are
budgeted in the departmental budgets. When new equipment is added, the departments are
then charged by the reserve for their future replacement.
The graph below represents the Equipment Fund’s actual and projected cash balances. While
the equipment fund’s cash balance has been trending upward, nearly $2.5 million in
replacement expenditures are anticipated for FY15 and $1.9 million in FY16 which is projected
to change that trend. In addition, $790,000 of unassigned cash is expected to be transferred to
the capital projects fund in fiscal year 2015 for the relocation of the old vehicle wash bay to the
new public works facility location. The projected, unassigned fund balance at the end of fiscal
year 2015 is $1,381,844 which is a decrease of 39.2%. An adjustment to fund balance is
presented in fiscal year 2013 for the conversion from cash basis accounting to modified accrual
basis. The adjustment was a reduction of $358,344 primarily representing outstanding accounts
payable at year end.
FY10 FY11 FY12 FY13 FY14 FY15 FY16
Designated for Equip $5,401,144 $5,227,781 $5,814,854 $6,268,060 $7,172,197 $6,550,968 $6,522,144
Unassigned $1,795,531 $2,046,708 $2,314,485 $2,212,131 $2,274,380 $1,381,844 $1,267,525
Total $7,196,675 $7,274,489 $8,129,339 $8,480,191 $9,446,577 $7,932,812 $7,789,669
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
Equipment Replacement
Cash Balance
509
The table below presents the actual and projected number and cost of vehicles and equipment
replaced:
FY12
Actual
FY13
Estimate
FY14
Budget
FY15
Projection
FY16
Projection
Number of
Vehicles/Equipment 24 38 24 23 33
Total Projected Cost $819,293 $1,701,411 $643,400 $2,352,800 $1,800,900
In the City’s five-year capital improvement program for fiscal year 2013, there was a project to
replace the existing fuel facility that has reached the end of its life cycle. The new fuel facility is
located at the South Gilbert public works site. The fuel facility replacement was funded from
General Obligation bonds; however, fuel charges were adjusted to accumulate funds for the
future replacement of the facility. The new facility will not have a noticeable operating impact on
the Equipment Replacement Reserve, but it will reduce the City’s financial risk associated with
leaking underground fuel tanks.
The timing of the relocation of the remaining equipment maintenance and storage facilities to
the new public works facility location has not been determined at this time, but will be discussed
as part of future five-year capital improvement programs.
510
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Projection Projection
Fund Balance*, July 1 7,196,669$ 7,274,489$ 8,129,339$ 8,480,191$ 9,446,577$ 7,932,812$
Revenues:
Use Of Money And Property
Interest Revenues 16,276$ 15,402$ 29,221$ 15,402$ 29,221$ 28,290$
Rents 50,000 - - - - -
Intergovernmental
Local 28E Agreements 715,775 849,174 899,008 891,628 899,008 916,988
Charges For Fees And Services
Refuse Charges 3,080 2,948 6,024 2,948 6,024 4,020
Miscellaneous
Intra-City Charges 4,569,833 4,555,636 4,663,122 4,773,817 4,895,279 4,993,185
Other Misc Revenue 3,652 2,025 370 2,025 338 1,410
Other Financial Sources
Sale Of Assets 124,366 227,519 260,719 200,000 90,000 100,000
Total Revenues 5,482,982$ 5,652,704$ 5,858,464$ 5,885,820$ 5,919,870$ 6,043,893$
Expenditures:
General Fleet Maintenance 3,441,097$ 3,493,875$ 3,577,941$ 3,909,126$ 4,156,917$ 4,248,370$
Equipment Replacement Reserves 1,964,065 1,303,979 1,571,327 1,010,308 2,486,718 1,938,667
Sub-Total Expenditures 5,405,162 4,797,854 5,149,268 4,919,434 6,643,635 6,187,036
Transfers Out:
Capital Project Fund - - - - 790,000 -
Sub-Total Transfers Out - - - - 790,000 -
Total Expenditures & Transfers Out 5,405,162$ 4,797,854$ 5,149,268$ 4,919,434$ 7,433,635$ 6,187,036$
Fund Balance*, June 30 7,274,489$ 8,129,339$ 8,838,535$ 9,446,577$ 7,932,812$ 7,789,669$
Change in Accounting Method - - (358,344) - - -
Adjusted Fund Balance*, June 30 7,274,489 8,129,339 8,480,191 9,446,577 7,932,812 7,789,669
Restricted / Committed /Assigned 5,227,781 5,814,854 6,268,060 7,172,197 6,550,968 6,522,144
Unassigned Balance 2,046,708$ 2,314,485$ 2,212,131$ 2,274,380$ 1,381,844$ 1,267,525$
% of Expenditures 38%48%43%46%19%20%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Equipment (8100 - 8101)
Fund Summary
City of Iowa City
511
EQUIPMENT OPERATIONS
The Equipment division exists to ensure that City vehicles and major equipment operate safely,
reliably, and meet the needs of our staff while minimizing lifecycle cost.
The Equipment division provides repair, preventive maintenance and equipment management
services for all major City-owned vehicular equipment with the exception of Transit buses.
Fueling services are also the responsibility of the Equipment division, along with acquisition of
new vehicles/equipment and disposition of replaced vehicles/equipment. The Equipment
Division operates as an internal service fund.
HIGHLIGHTS
The Equipment division managed four fuel sites that dispensed a combined total of 585,182
gallons of fuel for City vehicles and outside entities (Not including Transit Buses)
The division maintains 525 vehicles and major equipment with 2,876 repair orders this past
fiscal year.
Recent Accomplishments:
Opened new fuel facility at new public
works facility location.
New City-wide non-emergency radio
system has been fully implemented.
Upcoming Challenges:
Vehicle wash bay replacement in 2015
CIP budget
Planning for future replacement of
equipment maintenance facility
Transition to new Police squad car
model; address outfitting new model
with police duty accessory equipment
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 10.75 10.75 10.75
Service Level Changes for FY2015:
Fuel rates to external entities were increased by $.05 to help create a replacement reserve
for the fuel facility
512
Financial Highlights:
Fleet maintenance supplies are up by 8.5% primarily due to the increase in gasoline and diesel
fuel prices. Equipment replacement expenditures are up 146% as a street sweeper, a
bulldozer, dump trucks, and other large equipment are scheduled for replacement in FY2015. In
addition, $790,000 is proposed to be transferred to the Capital Projects fund for replacement of
the old vehicle wash bay with a facility at the new public works location on Gilbert Street.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Maximize Revenue from Surplus Vehicles/Equipment
Department Objective: Dispose of all Replaced Units
Performance Measures:
Sale of Autos & Equipment
Strategic Plan Goal: Enhanced Communication and Marketing
Department Goal: Serve Internal Customers Efficiently and Effectively
Department Objective: Maintain City vehicles and equipment cost effectively and
respond to internal service requests in a timely manner.
Performance Measures:
FY 2011 FY 2012 FY 2013
$124,366 $227,519 $260,719
FY 2011 FY 2012 FY 2013
Total Vehicles &
Equipment Maintained 516 524 522
% of Repairs Completed
in less than 1 Day New Measure 88.5% 87.9%
513
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Provide Fleet Maintenance Services Cost-Effectively
Department Objective: Recover costs when applicable and contract with outside
vendors when efficient
Performance Measures:
FY 2011 FY 2012 FY 2013
Hours Billed as a % of
Hours Available 69% 74% 73%
% of Expenditures
Contracted with Outside
Vendors
14% 14% 18%
514
City of Iowa City
Activity: General Fleet Maintenance (710510)Fund: Equipment (8100)
Division: Equipment (710500)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Projection Projection
Revenues:
Use Of Money And Property
Interest Revenues 11,940$ 11,077$ 20,734$ 11,077$ 20,734$ 20,790$
Intergovernmental
Local 28E Agreements 715,775 849,174 899,008 891,628 899,008 916,988
Charges For Fees And Services
Refuse Charges 3,080 2,948 6,024 2,948 6,024 4,020
Miscellaneous
Intra-City Charges 2,957,728 2,896,428 2,907,827 3,063,697 3,128,277 3,190,843
Other Misc Revenue 3,652 2,025 338 2,025 338 1,410
Total Revenues 3,692,175$ 3,761,652$ 3,833,931$ 3,971,375$ 4,054,381$ 4,134,051$
Expenditures:
Personnel 804,675$ 799,692$ 766,241$ 830,254$ 831,462$ 856,406$
Services 326,957 299,474 324,934 336,232 350,016 357,016
Supplies 2,309,465 2,394,709 2,486,766 2,742,640 2,975,439 3,034,948
Total Expenditures 3,441,097$ 3,493,875$ 3,577,941$ 3,909,126$ 4,156,917$ 4,248,370$
Personnel Services - FTE 2012 2013 2014 2015
Equipment Clerk 0.38 - - -
Equipment Shop Supervisor 1.00 1.00 1.00 1.00
Equipment Superintendent 0.50 0.50 0.50 0.50
Mechanic I - Equipment 2.00 2.00 2.00 2.00
Mechanic II - Equipment 3.00 3.00 3.00 3.00
Mechanic III - Equipment (Day) 1.00 1.00 1.00 1.00
Mechanic III - Equipment (Eve) 1.00 1.00 1.00 1.00
Parts/Inventory Clerk - Equip 1.00 1.00 1.00 1.00
Total Personnel 9.88 9.50 9.50 9.50
Activity Summary
515
City of Iowa City
Activity: Equipment Replacement Reserves (710520)Fund: Equipment (8100)
Division: Equipment (710500)Department: Public Works
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Projection Projection
Revenues:
Use Of Money And Property
Interest Revenues 4,336$ 4,325$ 8,487$ 4,325$ 8,487$ 7,500$
Miscellaneous
Intra-City Charges 1,612,105 1,659,208 1,755,295 1,710,120 1,767,002 1,802,342
Other Misc Revenue - - 32 - - -
Other Financial Sources
Sale of Assets 124,366 227,519 260,719 200,000 90,000 100,000
Total Revenues 1,740,807$ 1,891,052$ 2,024,533$ 1,914,445$ 1,865,489$ 1,909,842$
Expenditures:
Personnel 101,137$ 106,530$ 112,002$ 114,568$ 117,055$ 120,567$
Services 52,043 23,939 23,100 26,439 16,619 16,951
Supplies 2,357 866 234 901 244 249
Capital Outlay 1,808,528 1,172,644 1,435,991 868,400 2,352,800 1,800,900
Total Expenditures 1,964,065$ 1,303,979$ 1,571,327$ 1,010,308$ 2,486,718$ 1,938,667$
Personnel Services - FTE 2012 2013 2014 2015
Buyer I - Equipment 0.50 0.75 0.75 0.75
Equipment Clerk 0.38 - - -
Equipment Superintendent 0.50 0.50 0.50 0.50
Total Personnel 1.38 1.25 1.25 1.25
Capital Outlay 2014 2015
Dump Trucks & Equipment -$ 460,100$
Bucket truck - 221,600
Light duty refuse truck 225,000 -
Other operating equipment 140,700 224,400
Sign truck - 94,900
Street Sweeper - 165,200
Bulldozer - 671,200
Snow Removal Equipment 5,000 -
Tractors - 142,400
Other Vans & Trucks 497,700 373,000
Total Capital Outlay 868,400$ 2,352,800$
Activity Summary
516
RISK MANAGEMENT FUND
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction
of assets; workplace accidents, errors and omissions; and natural disasters. During fiscal year
1988, the City established the Loss Reserve Fund, an internal service fund, to account for and
finance its uninsured risks of loss. Funds pay annual premiums to the Loss Reserve Fund
based on actuarial estimates of the amounts needed to pay prior and current-year claims and to
establish a reserve for catastrophic losses. Accumulated monies in the Loss Reserve Fund are
available to cover the self-insured retention amounts and any uninsured losses.
During the year ended June 30, 2014 the City purchased property, liability, and workers’
compensation insurance under the program that provides for a $100,000 self-insured retention
per occurrence on property losses, a $500,000 self-insured retention per occurrence on liability,
and a $500,000 self-insured retention on workers’ compensation losses. Liability insurance
provides coverage for claims in excess of the aforementioned self-insured retention up to a
maximum of $21.0 million annual aggregate of losses paid. Settled claims have not exceeded
this commercial coverage in any of the past twenty four fiscal years.
The Housing Authority Fund is insured under a separate policy with the Assisted Housing Risk
Management Association. The remaining funds participate in the Loss Reserve Fund.
The fiscal year 2014 revised fund balance is $3.23 million which is 5.19% higher than the fiscal
year 2013 ending fund balance. This fund balance increase is projected due to an anticipated
reduction in damages in 2014 compared to the landfill fire damages that took place at the end of
fiscal year 2012 and the beginning of fiscal year 2013. The budgeted ending fund balance for
fiscal year 2015 is $3.13 million, which is lower than the 2014 revised fund balance by 3.01%. In
fiscal year 2013, an adjustment is presented for the change from cash basis accounting to
modified accrual basis of accounting that increases the fund balance by $1,151,874. This
increase primarily reflects the insurance proceeds receivable from the landfill fire event.
517
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 2,327,055$ 2,769,589$ 3,117,320$ 3,067,793$ 3,227,033$ 3,129,983$
Revenues:
Use Of Money And Property
Interest Revenues 6,715$ 6,840$ 8,389$ 6,840$ 5,000$ 5,000$
Miscellaneous
Intra-City Charges 1,784,168 1,451,916 986,959 1,080,341 1,359,289 1,386,475
Other Misc Revenue 39,028 71,774 278,054 750 33,934 5,000
Total Revenues 1,829,911$ 1,530,530$ 1,273,402$ 1,087,931$ 1,398,223$ 1,396,475$
Expenditures:
Risk Management Loss Reserve 1,387,377$ 1,182,799$ 2,474,803$ 928,691$ 1,495,273$ 1,527,001$
Total Expenditures 1,387,377$ 1,182,799$ 2,474,803$ 928,691$ 1,495,273$ 1,527,001$
Fund Balance*, June 30 2,769,589$ 3,117,320$ 1,915,919$ 3,227,033$ 3,129,983$ 2,999,457$
Change in Accounting Method - - 1,151,874 - - -
Adjusted Fund Balance*, June 30 2,769,589 3,117,320 3,067,793 3,227,033 3,129,983 2,999,457
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 2,769,589$ 3,117,320$ 3,067,793$ 3,227,033$ 3,129,983$ 2,999,457$
% of Expenditures 200%264%124%347%209%196%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Risk Management Loss Reserve (8200)
Fund Summary
City of Iowa City
518
RISK MANAGEMENT OPERATIONS
The Risk Management division is responsible for managing the City’s property and casualty
risks and selecting prudent and cost effective solutions to minimize the financial impact of
losses to the City. Risk Management also coordinates the City’s safety and OSHA programs.
The Risk Management Division strives to:
Promote a safe and healthy work environment
Reduce costs related to accidents and injuries
Protect the resources and assets of the City of Iowa City
Manage in an efficient manner the City’s self-insured workers’ compensation, liability,
and property claims
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 1.80 1.80 1.80
Financial Highlights:
Risk Management fund expenditures are up 61% and therefore, intra-city charges were
increased as both insurance premiums increased as well as workers compensation charges.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Protect the resources and assets of the City of Iowa City
Department Objective: Work with City divisions to protect employees from injury
and promote accident prevention
Performance Measures:
Hours of safety training provided to employees
FY 2011 FY 2012 FY 2013
170 400 377
519
Injury Rate (percentage of workers injured in a given year)
Lost Day Rate (percentage of workers who missed work days due to work related injury)
CY 2010 CY 2011 CY 2012
9.01% 7.16% 7.53%
CY 2010 CY 2011 CY 2012
4.04% 3.33% 3.77%
520
City of Iowa City
Activity: Risk Management (310600)Fund: Risk Management Loss Reserve (8200)
Division: Risk Management (310600)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 6,715$ 6,840$ 8,389$ 6,840$ 5,000$ 8,420$
Miscellaneous
Intra-City Charges 1,784,168 1,451,916 986,959 1,080,341 1,359,289 1,180,000
Other Misc Revenue 39,028 71,774 278,054 750 33,934 5,000
Total Revenues 1,829,911$ 1,530,530$ 1,273,402$ 1,087,931$ 1,398,223$ 1,193,420$
Expenditures:
Personnel 163,927$ 271,654$ 255,347$ 177,668$ 182,199$ 187,665$
Services 1,210,244 717,651 1,646,079 729,714 1,297,822 1,323,778
Supplies 12,090 6,722 73,762 20,109 15,252 15,557
Capital Outlay 1,116 186,772 499,615 1,200 - -
Total Expenditures 1,387,377$ 1,182,799$ 2,474,803$ 928,691$ 1,495,273$ 1,527,001$
Personnel Services - FTE 2012 2013 2014 2015
Administrative Secretary 0.25 0.25 0.25 0.25
Finance Director 0.05 0.05 0.05 0.05
Occ Safety & Trng Spec 1.00 1.00 1.00 1.00
Revenue & Risk Manager 0.50 0.50 0.50 0.50
Total Personnel 1.80 1.80 1.80 1.80
Capital Outlay 2014 2015
Other Operating Equipment 1,200$ -$
Total Capital Outlay 1,200$ -$
Activity Summary
521
INFORMATION TECHNOLOGY SERVICES FUND
The Information Technology Services (ITS) fund is an internal service fund that accounts for the
cost of providing computer and computer related services to the City’s departments. Those
services include personal computer support and replacement, network and internet support,
fiber optic networking, file server management, telephone administration and support, and
computer programming and application support.
Internal customers are charged annual service fees depending on the number of devices they
use, how many users they have, how many phone sets they have, the number of hours spent
on special applications, and other factors. Internal customers are also responsible for budgeting
funds for new computer equipment, however, replacement costs are then recovered by the ITS
fund for the future replacement of that equipment.
The ITS fund has an estimated ending fund balance of $2.08 million at June 30, 2014. This is a
decrease of $715,738 or 25.6% from fiscal year 2013. Fund balance is expected to decline even
further during fiscal year 2015 by $176,710 or 8.5% to $1.91 million. The reduction in fund
balance is directly related to capital outlay in 2014 and 2015. In fiscal year 2013, an adjustment is
being presented for the conversion from cash basis accounting to modified accrual basis of
accounting as a reduction of fund balance of $42,782. This reduction primarily represents
outstanding accounts payable and contracts payable at year end.
522
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 2,826,766$ 2,470,688$ 2,726,870$ 2,799,046$ 2,083,308$ 1,906,598$
Revenues:
Use Of Money And Property
Interest Revenues 5,740$ 6,294$ 11,336$ 6,294$ 5,000$ 5,010$
Charges For Fees And Services
Misc Charges For Svc 3,600 1,800 1,800 1,800 1,800 1,800
Miscellaneous
Intra-City Charges 1,797,839 1,890,070 1,843,841 1,834,423 1,894,216 1,916,220
Other Misc Revenue 21,170 114,672 1 - - -
Other Financial Sources
Sale Of Assets 9,714 4,910 3,983 - - -
Total Revenues 1,838,063$ 2,017,746$ 1,860,961$ 1,842,517$ 1,901,016$ 1,923,030$
Expenditures:
Information Technology 1,672,554$ 1,575,937$ 1,565,835$ 1,923,466$ 1,796,070$ 1,713,939$
Info Technology Equipment Replacement 477,518 173,860 167,610 384,295 260,875 8,522
Police Computer Equipment Replacement 44,069 11,767 12,558 250,494 20,781 4,877
Total Expenditures 2,194,141$ 1,761,564$ 1,746,003$ 2,558,255$ 2,077,726$ 1,727,338$
Fund Balance*, June 30 2,470,688$ 2,726,870$ 2,841,828$ 2,083,308$ 1,906,598$ 2,102,290$
Change in Accounting Method - - (42,782) - - -
Adjusted Fund Balance*, June 30 2,470,688 2,726,870 2,799,046 2,083,308 1,906,598 2,102,290
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 2,470,688$ 2,726,870$ 2,799,046$ 2,083,308$ 1,906,598$ 2,102,290$
% of Expenditures 113%155%160%81%92%122%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Information Technology (8300 - 8302)
Fund Summary
City of Iowa City
523
INFORMATION TECHNOLOGY SERVICES OPERATIONS
In partnership with our clients, we will increase efficiency and productivity through the effective
use of Information Technology.
The services provided by the Information Technology Services (ITS) division include server
management, legacy system management, software development, system integration, desktop
computer management and support, data network design and management, website application
development and management, City phone systems support, and fiber optic network design and
management.
The ITS division:
Provides standardization, integration, and security for City data systems
Monitors critical services for early alerting to problems
Provides 24x7 support for our clients
Maintains Disaster Recovery site for all City data
Maintains Virtual Environment to reduce hardware costs, increase efficiency of hardware
in-use, and augment Disaster Recovery plan for City data
Effectively administers the Replacement Schedule to ensure technology is meeting client
requirements
Supports and enhances e-government services wherever possible
Protects, manages, and creates redundant connections in the fiber optic network
Monitors technology changes for potential cost savings
HIGHLIGHTS
In fiscal year 2013, ITS managed:
71 network switches
52 virtual servers
44 Terabytes of disk space
8 physical servers
5 construction projects with fiber optic cable or duct
4 core data infrastructure facilities
1 telephone system with voice mail and Automated Call Distribution systems with
approximately 750 ports.
524
Recent Accomplishments:
Implemented Tyler MUNIS ERP
software and databases on Servers.
Financials go-live of 7/1/13 completed
Oversaw implementation of 96 new
Internet Protocol cameras to a new
Video Management system.
Planned and completed a successful
pilot of a Virtual Desktop environment.
In 2014, some physical machines will be
replaced with virtual desktops.
Implemented 10 gigabit per second
connectivity between core network sites
Upcoming Challenges:
Implement Tyler Munis Payroll and
Human Resources software 1/1/2014
Implement Tyler Munis Billing and Cash
Management software
Implement Geographic Information
System server and software
Continue planning for exit from North
Wastewater Treatment Plant core hub
facility
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 10.86 9.86 9.86
Financial Highlights:
ITS expenditures decreased in FY2015 by 18.8% primarily due to a decrease in capital outlay
expenditures in ITS operations (down $87,300) and in both the equipment replacement (down
$123,420) and police equipment replacement (down $229,713) expenditures.
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: Reduce datacenter electric consumption to be sustainable
via Virtualization
Department Objective: Reduce Datacenter Electricity Consumption % year over
year and be energy conscious in decisions.
525
Performance Measures:
Total number of Kilowatt hours of electricity consumed
Strategic Plan Goal: Healthy Neighborhoods& Strong Urban Core & Enhanced
Communications and Marketing
Department Goal: Facilitate Fiber Connectivity to School Facilities
Department Objective: As the fiber optic network changes, include schools in
planning for access where they deem appropriate
Performance Measures:
Number of Iowa City school facilities connected to City backbone fiber cable
Strategic Plan Goal: Healthy Neighborhoods, Strategic Economic Development
Activities, & A Solid Financial Foundation
Department Goal: Strive for 99.99% (Four-9’s standard) uptime for internet
services
Department Objective: Internet service is critical for public safety access, email
communication, and citizen access to City information on
iowa-city.org website at 99.99% (maximum 4.32 minutes
downtime per month)
Performance Measures:
FY 2011 FY 2012 FY 2013
Kilowatt Hours 125,526 124,050 114,942
Change (year/year) (1.9%) (1.2%) (7.3%)
FY 2011 FY 2012 FY 2013
Facilities Connected 10 15 16
FY 2011 FY 2012 FY 2013
Uptime Percentage New Measure New Measure 99.4%
526
City of Iowa City
Activity: Information Technology (310500)Fund: Information Technology (8300)
Division: Information Technology (310500)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 5,740$ 6,294$ 11,336$ 6,294$ 5,000$ 5,010$
Charges For Fees And Services
Misc Charges For Svc 3,600 1,800 1,800 1,800 1,800 1,800
Miscellaneous
Intra-City Charges 1,403,176 1,445,821 1,353,752 1,162,327 1,165,405 1,165,450
Other Misc Revenue 21,170 114,672 1 - - -
Total Revenues 1,433,686$ 1,568,587$ 1,366,889$ 1,170,421$ 1,172,205$ 1,172,260$
Expenditures:
Personnel 1,001,178$ 1,073,348$ 961,125$ 1,017,623$ 1,046,768$ 1,078,171$
Services 480,829 480,745 500,968 656,486 606,362 618,489
Supplies 18,329 15,020 33,785 36,057 16,940 17,279
Capital Outlay 172,218 6,824 69,957 213,300 126,000 -
Total Expenditures 1,672,554$ 1,575,937$ 1,565,835$ 1,923,466$ 1,796,070$ 1,713,939$
Personnel Services - FTE 2012 2013 2014 2015
Buyer I - Purchasing - - 0.06 0.06
Data Base Administrator 2.00 2.00 2.00 2.00
I.T.S. Coordinator 1.00 1.00 1.00 1.00
Operations Clerk - I.T.S. 0.80 0.80 0.80 0.80
P.C. Technician 1.00 1.00 1.00 1.00
Purchasing Clerk 0.00 0.06 - -
Sr Programmer/Analyst 3.00 2.00 2.00 2.00
Sr Systems Engineer 1.00 1.00 1.00 1.00
Systems Engineer 1.00 1.00 1.00 1.00
Voice/Data Network Analyst 1.00 1.00 1.00 1.00
Web Developer 1.00 1.00 - -
Total Personnel 11.80 10.86 9.86 9.86
Capital Outlay 2014 2015
Central Ups Installation 63,550$ -$
Fiber Optic Cable 92,750 -
Network core routers - 26,000
Software licenses/upgrades 7,000 35,000
Storage Area Network Upgrade 50,000 65,000
Total Capital Outlay 213,300$ 126,000$
Activity Summary
527
City of Iowa City
Activity: Information Technology Equipment Replacement (310581)Fund: Information Technology (8301)
Division: Information Technology (310500)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Miscellaneous
Intra-City Charges 293,116$ 370,415$ 434,293$ 555,048$ 611,482$ 673,180$
Other Financial Sources
Sale Of Assets 9,714 4,910 3,983 - - -
Total Revenues 302,830$ 375,325$ 438,276$ 555,048$ 611,482$ 673,180$
Expenditures:
Services 4,253$ 6,414$ 5,154$ 4,888$ -$ -$
Supplies 38,351 20,771 36,347 22,586 8,355 8,522
Capital Outlay 434,914 146,675 126,109 356,821 252,520 -
Total Expenditures 477,518$ 173,860$ 167,610$ 384,295$ 260,875$ 8,522$
Capital Outlay 2014 2015
Central Ups Installation 8,120$ -$
File Servers 128,000 10,000
Laptops/Mobile PC's 76,245 -
Network Switches/Firewalls 44,960 154,714
P.C. Hardware 53,751 72,486
Peripherals 2,000 7,420
Printers 23,745 7,900
Scanners/Video 20,000 -
Total Capital Outlay 356,821$ 252,520$
Activity Summary
528
City of Iowa City
Activity: Police Computer Equipment Replacement (310585)Fund: Information Technology (8302)
Division: Information Technology (310500)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Miscellaneous
Intra-City Charges 101,547$ 73,834$ 55,796$ 117,048$ 117,329$ 77,590$
Total Revenues 101,547$ 73,834$ 55,796$ 117,048$ 117,329$ 77,590$
Expenditures:
Services 155$ 79$ -$ 82$ -$ -$
Supplies 8,305 773 4,595 - 4,781 4,877
Capital Outlay 35,609 10,915 7,963 250,412 16,000 -
Total Expenditures 44,069$ 11,767$ 12,558$ 250,494$ 20,781$ 4,877$
Capital Outlay 2014 2015
Central Ups Installation 4,660$ -$
File Servers 48,000 16,000
Laptops/Mobile PC's 114,932 -
P.C. Hardware 54,000 -
Printers 8,120 -
Pocket Jet Printers 7,200 -
Scanner 2,500 -
Storage Systems 11,000 -
Total Capital Outlay 250,412$ 16,000$
Activity Summary
529
CENTRAL SERVICES
The Central Services internal service fund provides services to internal clients/staff and
other local governments in the following areas:
Mailroom processing of outgoing City Mail, UPS, and Fed-Ex
Assists with the procurement of City copiers and maintenance contracts.
Assists with the City’s Radio System maintenance contracts
The cost of these services is recovered through service charges to the internal clients and
to other local governments for the services that they consume.
The Central Services fund has an estimated ending fiscal year 2014 fund balance of
$752,263. This was a decrease of 1.2% from fiscal year 2013. The fiscal year 2013 fund
balance was adjusted downward by $868 due to the conversion from a cash basis
accounting method to a modified accrual basis. The adjustment primarily represents
accounts payable outstanding. The fiscal year 2015 estimated ending fund balance is
$748,396 which is a reduction of less than one percent from fiscal year 2014.
530
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 639,672$ 694,098$ 731,745$ 761,382$ 752,263$ 748,396$
Revenues:
Use Of Money And Property
Interest Revenues 1,552$ 1,457$ 2,668$ 1,457$ 2,668$ 2,680$
Intergovernmental
Local 28E Agreements 15,825 11,550 10,200 11,550 12,000 12,000
Charges For Fees And Services
Library Charges 55 11 - - - -
Miscellaneous
Intra-City Charges 222,502 225,641 223,328 225,641 223,126 225,000
Printed Materials 196 223 358 223 277 270
Other Financial Sources
Sale Of Assets 30 107 - - - -
Total Revenues 240,160$ 238,989$ 236,554$ 238,871$ 238,071$ 239,950$
Expenditures:
Central Services 185,734$ 201,342$ 206,049$ 247,990$ 241,938$ 231,383$
Total Expenditures 185,734$ 201,342$ 206,049$ 247,990$ 241,938$ 231,383$
Fund Balance*, June 30 694,098$ 731,745$ 762,250$ 752,263$ 748,396$ 756,963$
Change in Accounting Method - - (868) - - -
Adjusted Fund Balance*, June 30 694,098 731,745 761,382 752,263 748,396 756,963
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 694,098$ 731,745$ 761,382$ 752,263$ 748,396$ 756,963$
% of Expenditures 374%363%370%303%309%327%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Central Services (8400)
Fund Summary
City of Iowa City
531
CENTRAL SERVICES OPERATIONS
The mission of the Central Services Division is to provide quality service to City departments,
protect the City’s legal interests, and act responsibly on behalf of the public by maintaining the
integrity of the City’s procurement system through the encouragement of open competition and
the impartial and fair treatment of vendors.
The Central Services activity is within the Finance Department and is operated as part of the
Purchasing division. The central services activity primarily involves the management and
replacement of copy machines and the processing of incoming and outgoing mail. Departments
are charged for the use of these services, and those funds are accounted for separately for the
replacement of copier equipment and mail room equipment.
HIGHLIGHTS
In fiscal year 2013, the Central Services division:
Processed 200,483 pieces of outgoing City Mail.
Sorted and Distributed over 100,000 pieces of incoming City mail.
Distributed 1600 incoming UPS packages.
Processed 110 outgoing UPS packages.
Staffing:
FY2013 FY2014 FY2015 Adopted
Total FTE’s 0.76 0.50 0.50
Financial Highlights:
Central services fund has budgeted $58,000 for the implementation of a city-wide Geographic
Information System in FY2014 and $33,000 for copier replacements in FY2015. Service
expenditures increased by $29,668 or 19.6%, primarily due to an increase in postage and
shipping charges.
532
GOALS, OBJECTIVES, and PERFORMANCE MEASURES
Strategic Plan Goal: A Solid Financial Foundation
Department Goal: To provide quality service to City departments, protect the
City’s legal interests, and act responsibly on behalf of the
public by maintaining the integrity of the City’s procurement
system through the encouragement of fair and open
competition.
Department Objective: Minimizing the environmental impact by providing a means
to reuse our current equipment and furniture. Providing
assistance to City employees with the transfer and
disposal of surplus equipment through the transfer to other
City Departments, on-line bidding, the sale or transfer to
other government agencies, or through donation or sale to
non-profit organizations.
Minimizing the environmental impact through the migration
of paper documents to scanned documents.
Performance Measures:
Surplus Equipment Sold
Migration of Paper Copies to Scanned Copies
FY 2011 FY 2012 FY 2013
Number of Bids Received 1,543 2,120 1,316
Dollar Value of Surplus
Sold $113,197 $165,776 $174,705
FY 2011 FY 2012 FY 2013
Paper Copies New Measure New Measure New Measure
Scanned Copies New Measure New Measure New Measure
533
Cost Savings for Standard Letters Processed
FY 2011 FY 2012 FY 2013
Quantity of Standard
Letters New Measure New Measure New Measure
Cost Savings Using City
Mail Machine vs.
Standard Mail
New Measure New Measure New Measure
534
City of Iowa City
Activity: Purchasing (310300)Fund: Central Services (8400)
Division: Purchasing (310300)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 1,552$ 1,457$ 2,668$ 1,457$ 2,668$ 2,680$
Intergovernmental
Local 28E Agreements 15,825 11,550 10,200 11,550 12,000 12,000
Charges For Fees And Services
Library Charges 55 11 - - - -
Miscellaneous
Intra-City Charges 222,502 225,641 223,328 225,641 223,126 225,000
Printed Materials 196 223 358 223 277 270
Other Financial Sources
Sale Of Assets 30 107 - - - -
Total Revenues 240,160$ 238,989$ 236,554$ 238,871$ 238,071$ 239,950$
Expenditures:
Personnel 43,887$ 38,808$ 28,732$ 25,458$ 26,658$ 27,458$
Services 135,163 142,107 170,176 151,739 181,407 185,035
Supplies 2,642 3,647 83 3,793 873 890
Capital Outlay 4,042 16,780 7,058 67,000 33,000 18,000
Total Expenditures 185,734$ 201,342$ 206,049$ 247,990$ 241,938$ 231,383$
Personnel Services - FTE 2012 2013 2014 2015
Purchasing Clerk 0.75 0.76 0.50 0.50
Total Personnel 0.75 0.76 0.50 0.50
Capital Outlay 2014 2015
Copiers 9,000$ 33,000$
GIS software system 58,000 -
Total Capital Outlay 67,000$ 33,000$
Activity Summary
535
HEALTH INSURANCE RESERVE
The City maintains insurance reserves for permanent employees¶ health care coverage.
The health insurance plan is partially self-insured, with a stop-loss policy which provides
coverage for claims in excess of $125,000 per employee. Operating funds and
participating employees are charged premiums which are deposited into the Health
Insurance Reserve Fund. The City reimburses a health insurance provider for actual
medical costs incurred plus a claims processing/ administrative fee.
The State of Iowa requires all public entities which maintain a self-funded health
insurance plan file an annual certificate of compliance with the Iowa Insurance
Commissioner, along with an independent actuarial opinion and financial statement
which demonstrate that the plan continues to meet the requirements of Iowa Code
509A.14-.15 as well as applicable provisions of the Iowa administrative code.
The City also provides dental coverage for permanent employees and maintains
insurance reserves for this purpose. The City¶s dental insurance plan is self-insured.
Operating funds and participating employees are charged premiums which are
deposited into the Health Insurance Reserve Fund. The City reimburses a dental
insurance provider for actual costs incurred plus a claims processing/ administrative fee.
Covered benefits are limited to $1,000 per eligible member.
FY2015 Budget Highlights: Health insurance premiums and administrative costs are
projected to remain flat in FY2015 due to a lower-than-average claims experience in
recent years and increased employee contributions in fiscal years 2014 ± 2016. An
increase in employee contributions was negotiated as shown in the following table:
The fiscal year 2015 ending fund balance is estimated at $10.34 million. This is virtually
no change from the revised fiscal year 2014 ending fund balance or the actual fiscal year
2013 ending fund balance. An adjustment is presented for the change from cash basis
accounting to modified accrual basis of accounting in fiscal year 2013. This adjustment
is a reduction of fund balance of $106,426 that primarily represents unpaid health
insurance claims. Restricted/assigned fund balance represents the City¶s Net OPEB
Obligation. The City¶s Net OPEB obligation at June 30, 2013 was $3,305,626.
Health Insurance Plan: FY2011 FY2012 FY2013 FY2014 FY2015
Single Deductible 200 $ 200 350 $ 350 350 $ 350 350 $ 350 500 $ 500
Family Deductible 200 200 350 350 425 425 450 450 700 700
Single Out-of-Pocket Max 600 / 650 800 800 825 825 840 840 900 900
Family Out-of-Pocket Max 600 / 650 800 800 950 950 1,100 1,100 1,450 1,450
Single Contribution/Month 20 20 40 40 40 40 40 40 40 40
Family Contribution/Month 60 60 60 60 70 70 75 75 80 80
Note: The Unions bargained for different amounts in FY2011.
536
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 6,077,972$ 7,368,916$ 8,777,073$ 10,359,253$ 10,368,182$ 10,342,791$
Revenues:
Use Of Money And Property
Interest Revenues 16,059$ 16,949$ 33,457$ 16,949$ 18,000$ 19,000$
Royalties & Commissions 2,192 3,235 2,628 3,235 3,000 2,650
Charges For Fees And Services
Misc Charges For Services 386,760 367,695 389,991 375,000 390,000 405,000
Miscellaneous
Intra-City Charges 7,421,909 7,495,976 7,193,345 7,540,000 7,267,437 7,485,460
Other Financial Sources
Sale Of Assets 1,679 414 323 - - -
Total Revenues 7,828,599$ 7,884,269$ 7,619,744$ 7,935,184$ 7,678,437$ 7,912,110$
Expenditures:
Health Insurance Reserve 6,537,655$ 6,476,112$ 5,931,135$ 7,926,255$ 7,703,828$ 7,934,941$
Total Expenditures 6,537,655$ 6,476,112$ 5,931,135$ 7,926,255$ 7,703,828$ 7,934,941$
Fund Balance*, June 30 7,368,916$ 8,777,073$ 10,465,682$ 10,368,182$ 10,342,791$ 10,319,960$
Change in Accounting Method - - (106,429) - - -
Adjusted Fund Balance*, June 30 7,368,916 8,777,073 10,359,253 10,368,182 10,342,791 10,319,960
Restricted / Committed /Assigned 2,257,342 2,686,798 3,305,626 3,305,626 3,954,092 4,602,558
Unassigned Balance 5,111,574$ 6,090,275$ 7,053,627$ 7,062,556$ 6,388,699$ 5,717,402$
% of Expenditures 78%94%119%89%83%72%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Health Insurance Reserve (8500)
Fund Summary
City of Iowa City
537
City of Iowa City
Activity: Health Insurance Reserves (310750)Fund: Health Insurance Reserve (8500)
Division: Health Insurance Reserves (310750)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 16,059$ 16,949$ 33,457$ 16,949$ 18,000$ 19,000$
Royalties & Commiss 2,192 3,235 2,628 3,235 3,000 2,650
Charges For Fees And Services
Misc Charges For Svc 386,760 367,695 389,991 375,000 390,000 405,000
Miscellaneous
Intra-City Charges 7,421,909 7,495,976 7,193,345 7,540,000 7,267,437 7,485,460
Other Financial Sources
Sale Of Assets 1,679 414 323 - - -
Total Revenues 7,828,599$ 7,884,269$ 7,619,744$ 7,935,184$ 7,678,437$ 7,912,110$
Expenditures:
Services 6,519,898$ 6,464,964$ 5,925,254$ 7,925,916$ 7,703,665$ 7,934,775$
Supplies 1,179 326 157 339 163 166
Capital Outlay 16,578 10,822 5,724 - - -
Total Expenditures 6,537,655$ 6,476,112$ 5,931,135$ 7,926,255$ 7,703,828$ 7,934,941$
Activity Summary
538
DENTAL INSURANCE RESERVE
The City provides dental coverage for permanent employees and maintains insurance
reserves for this purpose. The City’s dental insurance plan is self-insured. Operating
funds and participating employees are charged premiums which are deposited into the
Dental Insurance Reserve Fund. The City reimburses a dental insurance provider for
actual costs incurred plus a claims processing/ administrative fee. Covered benefits are
limited to $1,000 per eligible member.
The Dental Insurance Reserve’s fund balance at the end of fiscal year 2014 is expected
to be $103,402 or $15,119 lower than the fiscal year 2013 ending fund balance. This is
a decrease of 12.76% percent. A decrease in fund balance is also expected for fiscal
year 2015 to $88,573 which is a reduction of $14,829 or 14.34%. In fiscal years 2011
through 2013, the reserve’s fund balance had grown from $71,213 to 118,521 due to
expenditure levels finishing below projections. In the fiscal year 2013 conversion from
cash basis accounting to modified accrual basis of accounting, an adjustment is
presented for a reduction in fund balance of $3,002. This adjustment primarily
represents unpaid dental claims.
539
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Fund Balance*, July 1 71,213$ 79,246$ 91,404$ 118,521$ 103,402$ 88,573$
Revenues:
Use Of Money And Property
Interest Revenues 183$ 181$ 369$ 181$ 200$ 370$
Charges For Fees And Services
Misc Charges For Svc 17,364 15,664 17,518 16,000 18,000 18,000
Miscellaneous
Intra-City Charges 321,042 328,475 334,941 336,700 346,800 357,204
Total Revenues 338,589$ 344,320$ 352,828$ 352,881$ 365,000$ 375,574$
Expenditures:
Dental Insurance Reserves 330,556$ 332,162$ 322,709$ 368,000$ 379,829$ 391,224$
Total Expenditures 330,556$ 332,162$ 322,709$ 368,000$ 379,829$ 391,224$
Fund Balance*, June 30 79,246$ 91,404$ 121,523$ 103,402$ 88,573$ 72,923$
Change in Accounting Method - - (3,002) - - -
Adjusted Fund Balance*, June 30 79,246 91,404 118,521 103,402 88,573 72,923
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 79,246$ 91,404$ 118,521$ 103,402$ 88,573$ 72,923$
% of Expenditures 24%28%37%28%23%19%
*Fund Balance is Cash Balance for 2011, 2012, and July 1 of 2013
Dental Insurance Reserve (8600)
Fund Summary
City of Iowa City
540
City of Iowa City
Activity: Dental Insurance Reserves (310760)Fund: Dental Insurance Reserve (8600)
Division: Dental Insurance Reserves (310760)Department: Finance
2011 2012 2013 2014 2015 2016
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 183$ 181$ 369$ 181$ 200$ 370$
Charges For Fees And Services
Misc Charges For Svc 17,364 15,664 17,518 16,000 18,000 18,000
Miscellaneous
Intra-City Charges 321,042 328,475 334,941 336,700 346,800 357,204
Total Revenues 338,589$ 344,320$ 352,828$ 352,881$ 365,000$ 375,574$
Expenditures:
Services 330,556$ 332,162$ 322,709$ 368,000$ 379,829$ 391,224$
Total Expenditures 330,556$ 332,162$ 322,709$ 368,000$ 379,829$ 391,224$
Activity Summary
541
542
STATISTICS
General Information
Form of Government
Community Profile
Demographics and Economics
US Census Information
Assessed Property Valuations
Property Tax Levies
Principal
Taxpayers
Employers
Wastewater Customers
Water Customers
Operating Indicators
Department Statistics
Police Department
Fire Department
Library
Senior Center
Transportation Services
Economic Overview
Revenue Comparisons
F
Y
2
0
1
5
GENERAL INFORMATION
Form of Government
The City has seven (7) Council members, who serve staggered, four-year terms. Four
(4) Council members are "at-large" and are nominated by all voters and elected by all
voters. Although the three (3) "district" Council members (Districts A, B, and C) are
nominated solely by voters within their districts and any primary is held only within the
district, they are elected by voters city-wide. Council elections are held in odd-numbered
calendar years. Council members select the Mayor from among themselves at their first
meeting of the calendar year after each city council election. The Mayor is a voting
member of the council and has no veto power. The Mayor is the official representative of
the City, presiding officer of the Council and its policy spokesperson. The Council
appoints a City Manager, City Attorney and City Clerk. The City Council passes
legislation and establishes policies for the City.
The City Manager is the chief administrative officer for the City and is appointed by the
City Council. The City Manager implements policy decisions of the City Council and
enforces City ordinances. In addition, the City Manager appoints and directly supervises
the directors of the City's operating departments and supervises the administration of the
City's personnel system and further supervises the official conduct of City employees
including their employment, training, compensation, reclassification, discipline and
discharge. The City Manager also oversees administration of City contracts, execution of
public improvements, as well as construction, improvement, and maintenance of all City
facilities. The City Manager prepares a proposed annual budget and submits it to the
City Council for consideration and final approval consistent with State law, along with
presenting recommendations and programs to the City Council.
The City Attorney is appointed by the City Council and works at the direction of the City
Council. The City Attorney supervises the City Attorney's Office, including four Assistant
City Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City
Council, City Manager, the various City departments and staff, and most City
commissions, committees and boards. The City Attorney also reviews and approves
proposed City ordinances, resolutions, contracts, and other legal documents; oversees
property acquisition needed for public improvements; prepares legal opinions for Council
and City staff; and represents the City in litigation in which the City is involved, including
violations of City ordinances.
The City Clerk is appointed by the City Council, reports directly to the Council and
attends all City Council meetings. The City Clerk is charged with custody of deeds,
contracts and abstracts. The Clerk's office is responsible for the keeping of all
ordinances, resolutions, minutes and the Iowa City City Code. The office publishes
public notices, ordinances and minutes as required by law. The City Clerk's office assists
both staff and the general public in researching information. Taxi company licenses and
driver authorization, dancing permits, outdoor service areas, cigarette licenses,
545
beer/liquor licenses, and cemetery deeds are issued from the Clerk's office. City
subdivision files, project files, the Domestic Partnership Registry, and an index of
Council proceedings are also maintained in the office. The Clerk's office also provides
staff and support for the Citizens Police Review Board and the Youth Advisory
Commission.
Community Profile
Location & Transportation: The City serves as the County seat for Johnson County. The
City lies at the intersection of Highways 80 and 380. The City is approximately 115 miles
east of the City of Des Moines, 20 miles south of the City of Cedar Rapids and 55 miles
west of the City of Davenport. The Iowa City Municipal Airport is a general aviation
airport on the south side of the City. The Cedar Rapids Airport, located 20 miles from
downtown Iowa City is served by a number of national and regional air carriers. Rail
service is provided by the mainline of the Chicago, Rock Island and Pacific Railroad. The
Iowa City Transit, Coralville Transit, and the University of Iowa’s Cambus system
provides public transportation to the metropolitan area.
546
Iowa City by the Numbers:
Population 67,862
Median Age 25.6 years
Average Persons Per Household 2.22
Bachelor's Degree or Higher 58.5%
Average Temperature 50.0°F
Average High Temperature 59.6°F
Average Low Temperature 40.4°F
Average Precipitation 36.3"
Source: US Census Bureau (2010 Census & 2008-2012 American Community Survey)
and Weatherbase (May 2014)
Iowa City: Best Of...
2nd Best Small Metro Area for Business/Careers, Forbes, 2008
#5 on the Top Ten Cities for Book Lovers list from Livability.com, 2011
#8 Up and Coming Tech Cities, Forbes, 2008
#8 on Best Performing Small Cities Index, Milken Institute, 2011
#10 on Best Cities for College Grads list, Richard Florida, 2010
10th Smartest City in the Nation, Forbes, 2008
#13 on the Best Cities for Business and Careers (small cities) list, Forbes, 2011
Healthiest Town in the United States, Men’s Journal, 2010
One of the Top Towns for Jobs, MSN CareerBuilder, 2010
Johnson County is among the top 25 counties in CNN/ Money Magazine’s Where
the Jobs Are list, with over 22% growth in the past decade, 2010
City High and West High School named to Best High Schools, Newsweek, 2012
Education: Public education to the City is provided by the Iowa City Community School
District, with certified enrollment of 12,774.3 for fiscal year 2013-14. There are
approximately 1,900 full and part time employees of the district. The district owns and
operates several pre-school sites, eighteen elementary schools, three junior high
schools, two senior high schools, and one alternative school for ninth through twelfth
graders. Education is also provided through the Clear Creek – Amana Community
School District, with certified enrollment of 1,671.3 for fiscal year 2013-14. Iowa City is
also home to Regina Catholic Education Center, a private Catholic institution, Willowind
School, a private K-8 school, and Preucil School of Music, specializing in the Suzuki
method of instruction. Four year college programs and vocational training are available
throughout the area including University of Iowa and Kirkwood Community College.
547
Health Care: The City has top-notch health care with the University of Iowa Hospital and
Clinics, Iowa City VA Medical Center, and Mercy Iowa City. University of Iowa Hospitals
and Clinics (UIHC) is a 700+ bed comprehensive academic medical center and regional
referral center. In addition to providing primary care, UIHC offers services in more than
200 specialties. The Iowa City VA Medical Center (ICVAMC) services are available to
more than 184,000 veterans in Eastern Iowa, Western Illinois, and Northern Missouri.
ICVAMC provides a broad range of inpatient and outpatient health care services. Mercy
Iowa City is a regional referral center and community hospital serving southeast Iowa.
Mercy services include heart and vascular care, orthopedic care, maternity care, cancer
care, digestive services, general surgery, emergency care, and more.
Culture: The City hosts a jazz festival each year that attracts music enthusiasts from
both near and far. The annual Iowa Arts Festival features the state's best visual art,
music, and food. Iowa City is also home to several community theaters, including
Riverside Theatre's Shakespearean stage. Located in City Park, this open-air theater
presents shows under the stars. Iowa City is also home to the recently restored historic
Englert Theatre downtown and also has a vibrant Iowa City Community Theatre. In Iowa
City the University of Iowa’s Hancher Auditorium showcases Broadway productions and
other entertainment events.
548
People QuickFacts Iowa City
Johnson
County Iowa
Population, 2012 estimate 70,133 136,428 3,075,039
Population, 2010 (April 1) estimates base 67,894 130,882 3,046,857
Population, percent change, 4/1/10 to 7/1/12 3.3%4.2%0.9%
Population, 2010 67,862 130,882 3,046,355
Living in same house 1 year & over,
percent, 2008-12 63.5%73.4%84.7%
Foreign born persons, percent, 2008-12 11.4%9.2%4.3%
Language other than English spoken at home,
percent age 5+, 2008-12 15.0%13.1%7.1%
High school graduate or higher,
percent of persons age 25+, 2008-12 95.6%95.1%90.7%
Bachelor's degree or higher,
percent of persons age 25+, 2008-12 58.5%51.2%25.3%
Veterans, 2008-12 2,842 6,921 233,698
Mean travel time to work (minutes),
workers age 16+, 2008-12 15.9 17.9 18.7
Homeownership rate, 2008-12 48.6%60.4%72.6%
Housing units in multi-unit structures,
percent, 2008-12 45.5%34.6%18.4%
Median value of owner-occupied housing
units, 2008-12 $181,000 $183,100 $123,000
Households, 2008-12 27,289 52,826 1,223,509
Persons per household, 2008-12 2.24 2.34 2.41
Per capita money income in past 12 months
(2012 dollars), 2008-12 $25,154 $29,294 $26,545
Median household income, 2008-12 $42,220 $53,993 $51,129
Persons below poverty level, percent, 2008-12 27.9%17.6%12.2%
Business QuickFacts Iowa City
Johnson
County Iowa
Total number of firms, 2007 4,186 9,323 259,931
Retail sales, 2007 ($1000) 889,475 1,653,057 39,234,649
Retail sales per capita, 2007 $13,320 $13,168 $13,172
Accommodation and food services sales, 2007 ($1000) 125,076 258,762 4,737,719
Geography QuickFacts Iowa City
Johnson
County Iowa
Land area in square miles, 2010 25.01 614.04 55,857.13
Persons per square mile, 2010 2,713.3 213.1 54.5
Source: US Census Bureau State & County QuickFacts
US Census Data
549
City of Iowa City, Iowa
Actual Valuation and Taxable Valuation of Property
Last Ten Fiscal Years
Actual Valuation
Tax Collection Year:
FY2015 FY2014 FY2013 FY2012
Residential 3,488,112,611$ 3,367,051,717$ 3,284,249,136$ 3,182,636,485$
Agricultural (taxed at Ag rate)3,680,920 2,655,640 2,516,440 2,263,884
Commercial 1,144,437,631 1,113,600,025 1,149,535,927 1,146,182,052
Industrial 80,153,614 72,834,630 73,400,730 73,044,725
Railroads 3,827,506 3,205,451 2,619,932 1,799,383
Utilities w'out Gas & Electric 9,599,528 10,816,940 11,051,685 10,729,898
Gross valuation 4,729,811,810 4,570,164,403 4,523,373,850 4,416,656,427
Less: Military exemption 2,939,122 3,059,502 3,096,542 3,163,216
Net valuation 4,726,872,688 4,567,104,901 4,520,277,308 4,413,493,211
Incremental value (Debt Service Levy only)21,131,574 14,113,908 11,712,327 25,408,838
Gas and Electric 78,642,915 87,100,183 83,538,109 81,240,051
Total Actual valuation 4,826,647,177$ 4,668,318,992$ 4,615,527,744$ 4,520,142,100$
Percent change 3.392%1.144%2.110%1.579%
Taxable Valuation
FY2015 FY2014 FY2013 FY2012
Assessment Limitation:
Residential rollback 54.4002%52.8166%50.7518%48.5299%
Agricultural rollback 43.3997%59.9334%57.5411%69.0152%
Industrial rollback 95.0%NA NA NA
Commercial and Railroad rollback 95.0%NA NA NA
Residential 1,894,079,854$ 1,776,096,066$ 1,666,036,081$ 1,544,260,536$
Agricultural (taxed at Ag rate)1,597,501 1,591,636 1,447,988 1,562,422
Commercial 1,086,556,293 1,113,600,025 1,149,535,927 1,146,182,052
Industrial 76,128,877 72,834,630 73,400,730 73,044,725
Railroads 3,636,130 3,205,451 2,619,932 1,799,383
Utilities w'out Gas & Electric 9,599,528 10,816,940 11,051,685 10,729,898
Gross valuation 3,071,598,183 2,978,144,748 2,904,092,343 2,777,579,016
Less: Military exemption 2,939,122 3,059,502 3,096,542 3,163,216
Net valuation, All Levies 3,068,659,061 2,975,085,246 2,900,995,801 2,774,415,800
Incremental value (Debt Service Levy only)21,131,574 14,113,908 11,712,327 25,408,838
Total Taxable valuation 3,089,790,635 2,989,199,154 2,912,708,128 2,799,824,638
Gas and Electric Utilities (excise tax)47,004,994 46,813,214 47,404,050 48,337,968
Total w/Gas and Electric Utilities 3,136,795,629$ 3,036,012,368$ 2,960,112,178$ 2,848,162,606$
Percent change 3.365%2.626%4.032%3.252%
Total Direct Tax Rate
City of Iowa City 16.705 16.805 17.269 17.842
550
FY2011 FY2010 FY2009 FY2008 FY2007 FY2006
3,122,874,615$ 3,065,278,624$ 2,991,702,239$ 2,722,753,839$ 2,636,227,621$ 2,236,069,559$
2,314,823 1,499,347 1,564,892 1,533,849 1,581,682 1,801,804
1,139,935,432 1,055,126,085 1,030,546,806 989,384,646 974,751,194 913,679,349
72,283,702 67,288,971 65,905,651 58,212,982 57,498,282 55,287,549
1,593,188 2,098,465 2,532,561 1,764,970 1,151,648 819,399
9,491,730 9,304,801 9,136,525 9,216,530 11,337,515 10,380,965
4,348,493,490 4,200,596,293 4,101,388,674 3,782,866,816 3,682,547,942 3,218,038,625
3,239,146 3,324,338 3,395,642 3,424,348 3,462,684 3,484,353
4,345,254,344 4,197,271,955 4,097,993,032 3,779,442,468 3,679,085,258 3,214,554,272
25,408,841 117,812,738 111,540,045 94,863,574 77,784,899 31,028,292
79,196,417 61,065,832 54,080,557 54,053,135 50,311,216 46,918,636
4,449,859,602$ 4,376,150,525$ 4,263,613,634$ 3,928,359,177$ 3,807,181,373$ 3,292,501,200$
1.684%2.639%8.534%3.183%15.632%3.163%
FY2011 FY2010 FY2009 FY2008 FY2007 FY2006
46.9094%45.5893%44.0803%45.5596%45.9960%47.9642%
66.2715%93.8568%90.1023%NA NA NA
NA NA NA NA NA NA
NA NA 99.7312%NA 99.1509%NA
1,464,643,790$ 1,384,088,145$ 1,307,510,775$ 1,234,872,337$ 1,208,404,751$ 1,072,233,178$
1,534,056 1,407,234 1,410,002 1,533,849 1,581,682 1,801,804
1,139,935,432 1,055,126,085 1,027,539,961 989,384,646 965,950,624 913,679,349
72,283,702 67,288,971 65,905,651 58,212,982 57,498,282 55,287,549
1,593,188 2,098,465 2,525,753 1,764,970 1,141,869 819,399
9,491,730 9,304,801 9,136,525 9,216,530 11,337,515 10,380,965
2,689,481,898 2,519,313,701 2,414,028,667 2,294,985,314 2,245,914,723 2,054,202,244
3,239,146 3,324,338 3,395,642 3,424,348 3,462,684 3,484,353
2,686,242,752 2,515,989,363 2,410,633,025 2,291,560,966 2,242,452,039 2,050,717,891
25,408,841 117,812,738 111,540,045 94,863,574 77,784,899 31,028,292
2,711,651,593 2,633,802,101 2,522,173,070 2,386,424,540 2,320,236,938 2,081,746,183
46,333,208 45,156,750 44,597,261 41,542,405 42,641,354 42,834,191
2,757,984,801$ 2,678,958,851$ 2,566,770,331$ 2,427,966,945$ 2,362,878,292$ 2,124,580,374$
2.956%4.426%5.688%2.853%11.456%2.586%
17.757 17.853 17.717 17.297 17.302 17.729
551
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
100% Assessed $3,293 $3,807 $3,928 $4,264 $4,376 $4,450 $4,520 $4,616 $4,668 $4,827
% Change, Assessed 3.2%15.6%3.2%8.5%2.6%1.7%1.6%2.1%1.1%3.4%
Taxable $2,125 $2,363 $2,428 $2,567 $2,679 $2,758 $2,848 $2,960 $3,036 $3,137
% Change, Taxable 4.7%11.2%2.8%5.7%4.4%2.9%3.3%3.9%2.6%3.3%
Taxable % of Total 64.5%62.1%61.8%60.2%61.2%62.0%63.0%64.1%65.0%65.0%
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
$5,000
in Millions 100% Assessed vs. Taxable Valuations
552
Residential
74%
Agricultural
0%
Commercial
24%
Industrial
2%
Railroads
0%
Utilities w/o
Gas/Electric
0%
FY2015 Full Property Valuation
Percent by Property Type
$4,729,811,810
Residential
62%
Agricultural
0%
Commercial
35%
Industrial
3%
Railroads
0% Utilities w/o
Gas/Electric
0%
FY2015 Taxable Property Valuation
Percent by Property Type
$3,071,598,183
553
Property Tax Levies
Property Tax History – All Direct and Overlapping Governments
(per $1,000 assessed valuation)
Collection
Year
Iowa City
Community
School
District
Johnson
County*
Kirkwood
Community
College
State
of
Iowa
City of
Iowa
City
Total
Iowa City
Percentage
of Total
Residential
Rollback %
2004-05 12.875 6.166 0.668 0.004 17.314 37.027 46.8 48.4558
2005-06 13.582 6.391 0.649 0.004 17.729 38.355 46.2 47.9642
2006-07 13.632 6.415 0.872 0.004 17.302 38.226 45.3 45.9960
2007-08 13.852 6.823 0.855 0.004 17.297 38.830 44.5 45.5596
2008-09 14.192 7.803 0.852 0.004 17.717 40.567 43.7 44.0803
2009-10 14.191 7.708 0.840 0.003 17.853 40.596 44.0 45.5893
2010-11 14.690 7.540 0.926 0.003 17.757 40.915 43.4 46.9094
2011-12 14.591 7.320 0.999 0.003 17.842 40.754 43.8 48.5299
2012-13 14.073 7.075 1.079 0.003 17.269 39.499 43.7 50.7518
2013-14 13.688 7.077 1.065 0.003 16.805 38.639 43.5 52.8166
*Includes Johnson County, the City of Iowa City Assessor, and Agricultural Extension levies.
Source: Johnson County Auditor
554
% of Total % of Total
Taxable Taxable Taxable Taxable
Ten largest taxpayers1 Valuation Rank Valuation Valuation Rank Valuation
ACT Inc. (formerly American
College Testing Program)22,409$ 3 1.12 %47,441$ 1 1.60 %
Mid-American Energy Company2 45,505 1 2.28 44,033 2 1.49
Ann Gerdin Truse
(formerly Russell Gerdin)- -0.00 22,006 3 0.74
Dealer Properties IC LLC
(Billion Auto)- -0.00 17,339 4 0.59
Alpha Inc - -0.00 16,090 5 0.54
Proctor & Gamble LLC 16,546 6 0.83 15,441 6 0.52
National Computer Systems
(Pearson)16,652 5 0.84 14,410 7 0.49
United Natural Foods - -0.00 12,903 8 0.44
Southgate Development Company 18,753 4 0.94 12,734 9 0.43
Wal-Mart Real Estate - -0.00 12,640 10 0.43
Jame A and Lorretta Clark 26,937 2 1.35 - -0.00
Hy-Vee 14,186 7 0.71 - -0.00
Edwin & Ethel Barker &
Barker Partnership 12,481 8 0.63 - -0.00
M G D LC (Sycamore Mall)10,991 9 0.55 - -0.00
Moen Group 10,295 10 0.52 - -0.00
Total 194,755$ 9.77 %215,037$ 7.26 %
Sources:
1City of Iowa City Assessor's Office - 2012 Annual Report
PRINCIPAL TAXPAYERS
2013 and Nine Years Prior (2004)
(amounts expressed in thousands)
20132004
555
Employers Employees Rank Employees Rank Percentage
University of Iowa and University
of Iowa Hospital and Clinics 23,608 1 30,804 1 33.2 %
Iowa City Community
School District 1,728 2 1,700 2 1.8
Veterans Administration
Medical Center 1,200 5 1,562 3 1.7
City of Iowa City 600 9 1,283 4 1.3
NCS Pearson 1,300 4 1,200 5 1.4
Mercy Hospital 1,150 6 1,187 6 1.3
ACT Inc. (formerly American
College Testing Program)1,334 3 1,181 7 1.3
Hy-Vee 927 7 1,166 8 1.3
System Unlimited --890 9 1.0
International Automotive
Components (formerly Lear Corp)850 8 785 10 0.8
Gillette Canada (Oral B Laboratories)500 10 --N/A
33,197 41,758 45.0 %
Total Employees 92,700
Sources:
Iowa City Area Development Group
Note:
Total number of employees is not available for 2004;
percentage of total city employment by employer is not presented.
PRINCIPAL EMPLOYERS
2004 2013
2013 and Nine Years Prior (2004)
556
Customer Name Charges Rank Percentage Charges Rank Percentage
University of Iowa 2,134,524$ 1 17.10 %2,193,252$ 1 17.02 %
Proctor & Gamble 1,831,497 2 14.67 991,579 2 7.70
Iowa City Landfill
Division --N/A 156,749 3 1.22
Dolphin Lake Point
(Lakeside Apts)126,820 5 1.02 147,379 4 1.14
Veterans Administration
Medical Center 190,435 3 N/A 145,484 5 1.13
Mercy Hospital 101,244 6 0.81 118,458 6 0.92
Campus Apartments 83,819 8 N/A 84,639 7 0.66
Mark IV Apartments --N/A 81,566 8 0.63
University of Iowa/
Mayflower Apartments 77,957 9 0.62 73,516 9 0.57
RBD Iowa City LLC
(Sheraton Hotel)70,101 10 0.56 59,569 10 0.46
Roberts Dairy 136,163 4 1.09 --N/A
Lear Corp 88,288 7 0.71 --N/A
4,840,848$ 36.58 %4,052,191$ 31.45 %
Total Sewer
System Charges 12,482,393$ 12,883,641$
Sources:
City of Iowa City Revenue Department
PRINCIPAL SEWER SYSTEM CUSTOMERS
2013 and Nine Years Prior (2004)
20132004
557
Customer Name Charges Rank Percentage Charges Rank Percentage
Proctor & Gamble 589,822$ 1 6.66 %599,964$ 1 7.32 %
Veterans Administration
Medical Center 139,463 2 1.58 108,129 2 1.32
Dolphin Lake Point
(Lakeside Manor)91,322 3 1.03 85,186 3 1.04
Mercy Hospital 89,974 4 1.02 69,880 4 0.85
Campus Apartments 76,678 5 0.87 62,253 5 0.76
Mark IV Apts 53,259 10 0.60 57,582 6 0.70
ACT --N/A 53,064 7 0.65
University of Iowa/
Mayflower Apartments 54,845 9 N/A 41,806 8 0.51
RBD Iowa City LLC
(Sheraton Hotel) --N/A 34,120 9 0.42
Seville Apartments --N/A 31,504 10 0.38
Roberts Dairy 61,234 7 0.69 --N/A
Lear Corp 76,652 6 0.87 --N/A
University of Iowa 59,762 8 0.68 --N/A
1,293,011$ 13.99 %1,143,488$ 13.95 %
Total Water
System Charges 8,850,608$ 8,194,467$
Sources:
City of Iowa City Revenue Division
PRINCIPAL WATER SYSTEM CUSTOMERS
2013 and Nine Years Prior (2004)
20132004
558
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Public Safety
Police1
Physical arrests 7,288 7,528 6,895 6,505 6,434 6,486 5,983 6,590 5,911 4,468
Traffic Violations 8,515 7,428 8,198 6,684 5,827 4,460 4,446 3,403 3,761 2,499
Fire2
Number of calls answered 3,518 3,596 3,679 4,136 4,257 4,152 4,472 4,635 5,173 4,713
Inspections conducted 975 1,083 1,232 1,495 1,712 1,959 2,145 1,806 1,970 1,431
Parking
Parking Violations 155,338 145,033 139,338 166,187 147,673 126,050 118,717 109,553 96,117 88,909
Wastewater Treatment
Daily average treatment
in million gallons3 4.96 4.87 4.58 9.43 12.81 12.34 12.86 10.37 8.28 9.84
Maximum daily capacity
of plant in million gallons 40.0 40.0 40.0 40.0 41.0 41.0 41.1 41.1 41.1 41.1
Number of sewer system
customers 21,165 21,552 22,046 22,481 22,909 23,161 23,344 23,527 23,529 24,059
Water
Daily average consumption
in million gallons 5.74 5.45 5.68 5.52 5.48 5.51 5.48 5.51 5.49 5.54
Maximum daily capacity of
plant in million gallons 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7
Customers Classification
Residential 21,527 21,972 22,529 22,973 23,097 23,391 23,657 23,875 24,086 24,442
Commercial 1,377 1,400 1,408 1,448 1,465 1,494 1,481 1,498 1,489 1,491
Industrial 13 13 13 13 14 15 15 15 15 15
Other 125 129 134 137 138 144 153 156 200 204
Total Customers 23,042 23,514 24,084 24,571 24,714 25,044 25,306 25,544 25,790 26,152
Sanitation
Number of Customers 13,983 14,158 14,371 14,556 14,574 14,700 14,831 14,926 15,030 15,177
Tonnage 8,716 8,667 8,463 8,722 8834 8,747 8,869 8,969 8,935 8,956
Landfill
Tonnage 108,155 113,356 111,124 135,315 132,760 140,810 150,369 147,265 148,953 111,445
Sources: Various city divisions.
Notes:
1 Numbers are based on a calendar year and 2013 figures are compiled through 09/23/13.
2 Numbers are based on a calendar year and 2013 figures are compiled through 11/07/13.
3 Numbers for FY07 and after are based on both the North and South Wastewater Plants.
OPERATING INDICATORS BY FUNCTION
Last Ten Fiscal Years (FY 2004 through FY 2013)
559
2015 Iowa City Police Department Statistics
General Police Data Discrepancies
Performing a comparative analysis between local jurisdictions is an imperfect process. Data are
influenced by differences in definitions, reporting, and collection measures. It must be noted
that it is important to focus on the trends in the data rather than any one specific data point
between communities. While measures have been taken to universalize and standardize the
data, the trend in the data is the most valuable information provided.
Data & Comparison
The data presented below represent the raw data collected by the Iowa City Police Department
and information gathered from the Federal Bureau of Investigation. Data synthesis was based
on the 2010 US Census population. Metro Coalition comparison uses 2012 data. The
comparison uses the UCR system, which is described below.
UNIVERSAL CRIME REPORTING (UCR 1)
Crimes can be reported in various ways. The UCR system has been a standard used by police
departments across the United States and is utilized by the State of Iowa as a means of
reporting data. UCR1 data specifically refers to two groups of crimes: UCR 1 Property Crimes
and UCR 1 Violent Crimes. The following crimes are represented in these two groups:
UCR 1 Property Crimes UCR 1 Violent Crimes
Arson Murder/Non-Negligent Manslaughter
Burglary Forcible Rape
Larceny Robbery
Shoplifting Aggravated Assault
All forms of theft
While more crimes exist, these crimes are utilized to provide an overview of workload and
highlight serious crimes in a community. Even with universal reporting, actual reporting of
crimes may vary between communities.
Why We Exist: The mission of the Iowa City Police Department is to protect the rights of all
persons within its jurisdiction to be free from crime, to be secure in their possessions, and to
live in peace. By pursuing the goals of education, prevention and enforcement, it is the
primary objective of the Iowa City Police Department to pursue the ideal of a community free
from crime and disorder in a fair, responsive, collaborative and professional manner.
560
Iowa City Raw Data
Calendar Year 2008 2009 2010 2011 2012
Number of Officers 73 75 75 79 78
Total Violent Crimes 259 247 183 163 185
Total Property Crimes 1,688 1,575 1,533 1,580 1,842
Total Violent Crime
Arrests 104 109 96 105 88
Total Property Crime
Arrests 483 483 469 428 456
Total Juvenile Violent
Crime Arrests 16 15 19 12 14
Total Juvenile Property
Crime Arrests 118 96 113 102 126
Total DUI Arrests 424 419 319 452 440
Total PAULA Arrests 879 852 529 495 300
561
Iowa City Synthesized Data
Per capita calculations use the 2010 US Census
Calendar Year 2008 2009 2010 2011 2012
Sworn Officers per 1000
Population 1.08 1.11 1.11 1.16 1.15
Total Violent Crimes per
1000 Population 3.82 3.64 2.70 2.40 2.73
Total Violent Crime
Arrests per 1000
Population
1.53 1.61 1.41 1.55 1.30
Total Property Crimes
per 1000 Population 24.87 23.21 22.59 23.28 27.14
Total Property Crime
Arrests per 1000
Population
7.12 7.12 6.91 6.31 6.72
Total UCR 1 Arrests per
Sworn Officer 8.04 7.89 7.51 6.75 6.97
Juvenile Violent Crime
Arrests as % of Total 6.18% 6.07% 10.38% 7.36% 8.24%
Juvenile Property Crime
Arrests as % of Total 6.99% 6.10% 7.33% 5.84% 6.55%
Total DUI Arrests per
1000 Population 6.25 6.17 4.70 6.66 6.48
Total DUI Arrests per
Sworn Officer 5.81 5.59 4.25 5.72 5.64
Total PAULA* Arrests
per 1000 Population 12.97 12.57 7.80 7.29 4.42
Total PAULA* Arrests
per Sworn Officer 12.04 11.36 7.05 6.27 3.85
*Possession of Alcohol Under the Legal Age
562
Iowa Metro Coalition Comparison
The Metropolitan Coalition is an organization comprised of Iowa’s largest communities. The
tables below present total offenses and rates by UCR 1 type.
Metro Coalition UCR 1 Data, 2012:
Ames
Cedar
Rapids
Council
Bluffs Davenport
Des
Moines Dubuque1
Sioux
City Waterloo
West
Des
Moines
Ave.
w/o
Iowa
City
Iowa
City
Population 59,271 128,401 62,708 101,193 207,400 58,460 83,289 68,919 58,134 91,975 69,214
Violent Crime 78 356 744 604 1,094 128 274 470 95 427 185
Violent Crime Rate 131.6 277.3 1,186.5 596.9 527.5 219.0 329.0 682.0 163.4 457.0 267.3
Murder/Non-negligent
Manslaughter 0 3 1 4 7 2 2 4 0 3 1
Murder/Non-negligent
Manslaughter Rate 0.0 2.3 1.6 4.0 3.4 3.4 2.4 5.8 0.0 2.5 1.4
Forcible Rape 32 43 67 40 100 20 30 64 16 46 29
Forcible Rape Rate 54.0 33.5 106.8 39.5 48.2 34.2 36.0 92.9 27.5 52.5 41.9
Robbery 7 97 81 151 250 22 46 69 8 81 31
Robbery Rate 11.8 75.5 129.2 149.2 120.5 37.6 55.2 100.1 13.8 77.0 44.8
Aggravated Assault 39 213 595 409 737 84 196 333 71 297 124
Aggravated Assault
Rate 65.8 165.9 948.8 404.2 355.4 143.7 235.3 483.2 122.1 324.9 179.2
Property Crime 1,454 4,723 4,290 4,088 10,210 * 3,470 2,514 1,825 4,072 1,842
Property Crime Rate 2,453.1 3,678.3 6,841.2 4,039.8 4,922.9 * 4,166.2 3,647.8 3,139.3 4,111.1 2,661.3
Burglary 291 966 970 890 2,514 * 621 828 213 912 387
Burglary Rate 491.0 752.3 1,546.9 879.5 1,212.2 * 745.6 1,201.4 366.4 899.4 559.1
Larceny-Theft 1,132 3,503 2,847 2,912 6,914 1,160 2,645 1,590 1,562 2,696 1,394
Larceny-Theft Rate 1,909.9 2,728.2 4,540.1 2,877.7 3,333.7 1,984.3 3,175.7 2,307.1 2,686.9 2,838.2 2,014.0
Motor Vehicle Theft 31 254 473 286 782 46 204 96 50 247 61
Motor Vehicle Theft
Rate 52.3 197.8 754.3 282.6 377.0 78.7 244.9 139.3 86.0 245.9 88.1
Arson 5 30 43 17 51 32 17 26 6 25 3
Arson Rate 8.4 23.4 68.6 16.8 24.6 54.7 20.4 37.7 10.3 29.4 4.3
1 The FBI determined that the agency's data were over-reported. Consequently, those data are not included in this table.
Variations in population coverage and reporting practices may cause differences in reporting from
year to year.
Rates are the number of reported offenses per 100,000 population.
Sources: FBI, Uniform Crime Reports.
563
2015 Iowa City Fire Department Statistics
General Fire Data
Performing a comparative analysis between local jurisdictions is an imperfect process. Data is
influenced by differences in definitions, reporting, and collection measures. It must be noted that
it is important to focus on the trends in the data rather than any one specific data point, the trend
in the data is the most valuable information provided.
Broadly speaking, the physical, political, and demographic characteristics of each reporting
jurisdiction influence performance. Examples include unusually good or bad weather, major
budget cuts, and median household income. Citizen preferences, council or board priorities,
local tax resources, and state‐imposed spending limits cause additional variation in the
resources available for providing fire and EMS services.
More specifically, some of the factors that influence the comparability of fire and EMS data are:
Building stock—Industrial structures are more likely to be involved in fire or hazardous
materials events. Older structures are less likely to meet current fire codes or to be equipped
with fire detection and suppression systems. High‐rise structures may pose additional
challenges.
Geography—Street layout, terrain, the fire/EMS station locations, and traffic flow can
significantly impact the ability for one jurisdiction to achieve the same level of service as
another.
Staffing—Jurisdictions can vary in the numbers assigned per fire apparatus, the minimum
scheduled to work each day, the percentage of sworn vs. civilian staff, and the percentage of
volunteers.
Scope—Jurisdictions have varying levels of EMT-medical services offered by fire departments.
The three levels are first responder, paramedic provisional and full paramedic EMS. Cost of
service may vary depending on the degree to which different departments perform EMS
services.
Data & Comparison
The data presented below represents the raw data collected by the Iowa City Fire Department.
Data synthesis was based on 2010 US Census population. The comparison of cities uses 2012
data.
Why We Exist: The mission of the Iowa City Fire Department is to protect our community by
providing progressive, high quality emergency and preventive services.
564
Iowa City Raw Data
Collected by the Iowa City Fire Department
Calendar Year 2008 2009 2010 2011 2012
Number of Firefighters 56 56 56 64 64
Total Non-Fire Incidents 4,080 3,982 4,295 4,470 4,937
Total Structure Fires 77 59 85 72 89
Total Non-Structure Fires 100 114 93 100 152
Residential Building Fires 61 45 60 51 68
Non-Residential
Building Fires 16 14 25 21 21
Average Response Time -
Fire Incident (Min) 5:34 5:43 5:30 4:48 5:22
Average Response Time -
Non-Fire Incident (Min) 5:53 5:23 6:10 4:53 4:39
False Alarms 944 797 900 783 796
Iowa City Synthesized Data
Per capita calculations use the 2010 US Census
Calendar Year 2008 2009 2010 2011 2012
Sworn Firefighters
Per 1000 Population 0.83 0.83 0.83 0.94 0.94
Total Non-Fire Incidents
Per 1000 Population 60.12 58.68 63.29 65.87 72.75
Total Structure Fires
Per 1000 Population 1.13 0.87 1.25 1.06 1.31
Total Non-Structure Fires
Per 1000 Population 1.47 1.68 1.37 1.47 2.24
Residential Building Fires
Per 1000 Population 0.90 0.66 0.88 0.75 1.00
Non-Residential
Building Fires
Per 1000 Population
0.24 0.21 0.37 0.31 0.31
False Alarms
Per 1000 Population 13.91 11.74 13.26 11.54 11.73
565
2015 Iowa City Public Library Statistics
General Library Data Discrepancies
Performing a comparative analysis between local jurisdictions is an imperfect process. Data are
influenced by differences in definitions, reporting, and collection measures. It must be noted that
it is important to focus on the trends in the data between communities rather than any one
specific data point. While measures have been taken to universalize and standardize the data,
the trend in the data is the most valuable information provided.
More specifically, some of the factors that influence the comparability of Library data are:
Nonresident borrower ratio: The ratio of resident to nonresident borrowers can influence
funding for materials acquisition and program planning. Generally, jurisdictions are more
inclined to fund materials and programming for their own residents.
Some variation in the number of borrowers may be attributed to the frequency with which
jurisdictions purge their borrower records. All other conditions being equal, jurisdictions
that purge records frequently tend to report fewer registered borrowers than jurisdictions
that purge infrequently.
Because some jurisdictions provide library services to neighboring jurisdictions by
means of contract or other official agreement, the size of the service area may be larger
than the population of the jurisdiction.
Variations in library expenditures may be attributed to differences in the number of
library facilities, the hours of operation, and the size and scope of holdings and
programs.
Also possibly influencing expenditure levels is citizen demand for library services;
traditional library services such as book loans and reference assistance as well as less
traditional library‐based services such as Internet access, adult literacy programs, and
more.
Some differences in the number of items circulated during the reporting period may be
attributed to the size of a jurisdiction’s library collection and the proportion of the
collection that circulates outside the library. For example, an increasing number of
jurisdictions offer access (both in‐library and remote) to substantial electronic holdings
that do not circulate outside the library per se and, therefore, may not be reflected in
circulation statistics.
Why We Exist: The Iowa City Public Library is an innovative and responsive community
center that supports lifelong learning, literacy, and access to the world of ideas.
The Library values and is committed to: intellectual freedom, excellence in customer service,
community building, working collaboratively, minimizing barriers to use, providing a
welcoming environment, and a well-trained staff.
566
Iowa City Raw Data
Fiscal Year FY08 FY09 FY10 FY11 FY12 FY13
Circulation 1,464,643 1,523,810 1,513,052 1,570,822 1,579,842 1,512,852
Visits 716,412 745,077 746,556 768,033 764,911 741,058
Registered Borrowers 65,786 66,539 67,892 68,751 69,306 67,556
Total Collection 240,622 229,313 225,622 236,495 239,895 232,280
Reference Transactions 85,079 85,131 81,298 83,973 76,111 76,675
Public Internet Terminals 48 46 46 47 52 52
Internet Terminal Users 132,080 131,300 123,636 122,012 113,171 110,634
Serial Subscriptions 514 522 527 440 372 347
Children's Program Attendance 29,468 26,461 25,802 36,116 40,360 40,379
Iowa City Synthesized Data
Per capita calculations use ICPL’s entire service area population, as reported by the Institute of Museum & Library
Sciences (2011).
Fiscal Year FY08 FY09 FY10 FY11 FY12 FY13
Circulation per Capita 17.83 18.55 18.42 19.12 19.23 18.42
Circulation per Registered
Borrower 22.26 22.90 22.29 22.85 22.80 22.39
Visits per Capita 8.72 9.07 9.09 9.35 9.31 9.02
Visits per Registered
Borrower 10.89 11.20 11.00 11.17 11.04 10.97
Registered Borrowers as %
of Service Area Population 80% 81% 83% 84% 84% 82%
567
Iowa Metro Coalition Comparison
The Metropolitan Coalition is an organization comprised of Iowa’s largest communities. FY2013
data, as reported to the State Library of Iowa, are used. Per capita metrics are based on the
population of each city’s jurisdiction, not the service area of the library. While not all Metro
Coalition cities’ data are presented, all five cities’ data are included in the ‘average without Iowa
City’ calculations.
Revenue:
City Iowa City Ames Cedar
Rapids
Council
Bluffs
Des
Moines Waterloo
Population 67,862 58,965 126,326 62,230 203,433 68,406
City Income $4,824,768 $3,088,067 $4,741,416 $2,138,332 $7,217,954 $2,322,373
City Income per Capita $71.1 $52.4 $37.5 $34.4 $35.5 $33.9
County Income $375,100 $126,558 $80,987 $217,488 $40,176 $60,878
State Income $76,694 $62,789 $149,262 $24,144 $89,257 $32,131
Other Income $893,686 $158,042 $358,441 $239,703 $685,500 $197,868
Total Income $5,972,638 $3,435,456 $5,337,904 $2,627,390 $8,096,863 $2,613,250
Total Income per Capita $88.0 $58.3 $42.3 $42.2 $39.8 $38.2
Expenditures:
City Iowa City Ames Cedar
Rapids
Council
Bluffs
Des
Moines Waterloo
Staff Expenditures $3,854,648 $2,468,604 $3,143,567 $1,503,297 $5,333,084 $1,978,479
Collection Expenditures $674,371 $380,865 $426,456 $273,700 $987,313 $254,083
Other Expenditures $1,172,101 $601,255 $844,658 $361,336 $1,776,466 $362,002
Total Expenditures $5,701,120 $3,450,724 $4,414,681 $2,138,333 $8,096,863 $2,594,564
Per Capita Expenditures $84.0 $58.5 $34.9 $34.4 $44.7 $37.9
568
Collections:
City Iowa City Ames Cedar
Rapids
Council
Bluffs
Des
Moines Waterloo
Printed Books 193,556 163,151 70,020 143,283 459,120 126,136
Audio Items 19,856 20,642 8,875 11,617 61,364 10,123
Video Items 20,823 22,066 10,118 14,861 28,274 12,120
Other Materials 1,684 732 1,679 4,816 14,480 676
Total Physical Items 235,919 206,591 90,692 174,577 589,709 149,055
Subscriptions 249 312 145 277 793 187
Ebooks 6,695 11,550 70,020 6,588 15,867 8,394
Downloadable Audio 4,090 6,971 3,907 7,879 11,137 4,013
Downloadable Video 296 0 0 0 0 0
Total Downloadable 11,081 18,521 8,576 14,467 27,004 12,407
Total Downloadable &
Physical 247,000 225,112 99,268 189,044 590,242 161,462
Licensed Databases 47 31 43 39 45 30
569
Circulation:
City Iowa City Ames Cedar
Rapids
Council
Bluffs
Des
Moines Waterloo
Adult Book Circ 447,319 311,659 235,178 182,301 531,514 136,078
Young Adult Book Circ 26,966 57,336 30,382 39,076 78,114 17,763
Kids' Book Circ 351,236 335,632 179,844 122,565 327,232 83,725
Video Circ 428,108 347,988 244,562 167,680 120,569 17,763
Audio Circ 158,884 112,917 74,157 62,490 201,256 33,280
Periodical Circ 15,121 18,121 8,057 3,779 18,901 5,924
Downloadable Circ 23,041 10,659 25,449 5,640 28,011 3,343
Other Circ 30,024 8,524 13,432 28,681 1 1,986
Total Circ 1,520,030 1,222,547 861,587 619,619 1,332,838 405,341
Per Capita Circ 22.40 20.73 6.82 9.96 6.55 5.93
ILL Rec'd 2,570 1,642 36,724 1,502 270 2,026
ILL Sent 2,134 3,114 20,448 3,431 1,851 2,281
Registered Borrowers 68,117 40,996 55,569 48,036 178,276 42,013
Visits 721,058 323,859 552,000 327,655 1,050,963 263,261
Other:
City Iowa City Ames Cedar
Rapids
Council
Bluffs
Des
Moines Waterloo
Reference Transactions 76,675 39,694 25,376 37,950 190,455 61,977
Average Hours
Open/Week
67.0 68.1 69.0 62.5 53.5 65.3
Kids' Program
Attendance
40,379 34,633 26,555 23,335 49,596 14,466
YA Program Attendance 1,638 1,109 2,788 8,023 2,895 127
Adult Program
Attendance
5,319 181 6,390 2,077 10,225 4308
Internet PCs 52 20 54 95 120 78
Internet Use per Year 110,634 34,019 88,400 78,612 159,608 112,260
FTE Librarian 15.00 12.00 9.50 15.00 37.25 5.45
FTE Other Staff 63.38 32.25 35.28 8.38 48.18 35.00
FTE Total Staff 78.38 44.25 44.78 23.38 85.43 40.45
570
Selected National Library Comparison
The charts below present data from selected public libraries. Data were compiled by the
Institute of Museum and Library Services. Fiscal year 2011 reported data are used, the most
recent available for comparison libraries. Libraries were selected based on their similarities to
ICPL services and their cities’ similarities to Iowa City.
*Population includes residents for each library’s entire service area, including contracting cities and
proportional representations of rural county populations. For instance, the population used for Iowa City
includes a portion of rural county residents, Hills, and University Heights. This is important to help
standardize data.
Library
Iowa City
Public Library,
IA
Westerville
Public Library,
OH
Evanston
Public
Library, IL
Boulder
Public
Library, CO
Ann Arbor
District Library,
MI
Bloomington
Public Library,
IL
Number of
Bookmobiles 0 0 0 0 0 1
Number of Branch
Libraries 0 0 2 3 4 0
Population Legal
Service Area 82,140 69,932 74,486 97,948 163,590 76,610
Number of Outlets 1 1 3 4 5 2
ALA-MLS Librarians 15 17 16.05 15.5 22 11.4
Total Staff 66.45 63.5 51.88 75.1 164.5 57.11
Local Revenue $4,940,195 $1,825,958 $3,774,353 $7,052,561 $11,392,543 $4,513,080
Local Revenue per
Capita $60.14 $26.11 $50.67 $72.00 $69.64 $58.91
State Revenue $116,780 $2,621,867 $128,525 $0 $37,090 $130,400
State Revenue per
Capita $1.42 $37.49 $1.73 $0.00 $0.23 $1.70
Total Revenue $5,839,527 $4,910,896 $3,907,428 $7,215,061 $12,204,020 $5,131,953
Total Revenue per
Capita $71.09 $70.22 $52.46 $73.66 $74.60 $66.99
Total Collection
Expenditures $677,728 $680,264 $524,592 $785,258 $1,807,303 $713,539
Total Collection
Expenditures per
Capita $8.25 $9.73 $7.04 $8.02 $11.05 $9.31
Total Operating
Expenditures $5,767,608 $4,717,302 $4,396,989 $6,925,782 $11,813,880 $4,990,964
Total Operating
Expenditures per
Capita $70.22 $67.46 $59.03 $70.71 $72.22 $65.15
Total Circulation 1,570,822 1,965,438 942,858 1,384,900 8,789,482 1,339,740
Total Circulation
per Capita 19.12 28.1 12.66 14.14 53.73 17.49
Reference
Transactions 83,973 309,036 143,292 102,392 57,041 79,443
Users of Public
Internet Computers 122,012 1,242,748 80,478 176,986 270,039 69,644
Library Visits 768,033 1,009,424 629,526 988,491 1,736,693 408,304
Library Visits per
Capita 9.35 14.43 8.45 10.09 10.62 5.33
Children's Program
Attendance 36,116 24,921 18,586 30,102 47,160 9,166
Number of Public
Internet Computers 47 212 60 63 242 64
571
2015 Senior Center Statistics
Membership & Associated Revenue Sources
FY2013 total membership decreased 2.6% over FY2012.
70.6% of Center members are between the ages of 60 and 79.
Membership Distribution by Age Group
FY2009 FY2010 FY2011 FY2012 FY2013
Total Members 1,217 1,287 1,391 1,587 1,545
Percent, Age 59 12.3% 11.5% 11.5% 12.0% 8.6%
Percent, Age 60-69 34.2% 36.0% 37.0% 38.5% 35.6%
Percent, Age 70-79 30.4% 29.9% 29.8% 29.7% 35%
Percent, Age 80 20.3% 20.0% 19.3% 17.1% 20.8%
Membership fees were introduced in 2003 and increased in FY2013. Membership fees are
differentiated based on the location of the member¶s residence.
Membership Fee Revenue
FY08 FY09 FY10 FY11 FY12 FY13
Membership Fee
Revenue $26,440 $28,623 $31,393 $35,503 $37,427 $46,751
% Change 8.26% 9.68% 13.09% 5.42% 24.9%
Why We Exist: The mission of the Senior Center is to promote optimal aging among older
adults by offering programs and services that promote wellness, social interaction,
community engagement, and intellectual growth. The Center serves the public through
intergenerational programming and community outreach.
572
78% of the Center’s membership resides within the corporate limits of Iowa City; approximately
20% of the Center’s members are Johnson County residents outside of Iowa City.
Membership Distribution by Place of Residence
FY2009 FY2010 FY2011 FY2012 FY2013
Percent of
Members, Iowa City
Residents
81.0% 82.0% 79.0% 78.8% 78.7%
Percent Johnson
County Residents
(Outside Iowa City)
17.0% 17.0% 19.0% 20.0% 19.7%
Percent non-
Johnson County 2.0% 1.0% 2.0% 1.2% 1.4%
During FY2013, 75% of the Center’s expenditures were supported by Iowa City property taxes;
Iowa City residents were 79% of the Center’s membership. Johnson County residents comprise
20% of the Center’s members; the Johnson County grant of $70,000 was just over 8% of the
Center’s expenditures.
Iowa City/Johnson County Revenue & % of Expenditures
FY08 FY09 FY10 FY11 FY12 FY13
Iowa City Contribution $1,077,632 $677,610 $570,274 $599,234 $657,457 $633,464
Johnson County Contribution $75,000 $75,000 $75,000 $75,000 $70,000 $70,000
IC % of Expenditures 86.10% 77.97% 74.44% 75.51% 76.49% 75.13%
Johnson County % of
Expenditures 5.99% 8.63% 9.79% 9.45% 8.14% 8.30%
From the inception of the Center in 1981 until 2003, the City and the County maintained a 28E
agreement that split operational costs 80% to 20%. County funding of the Center peaked at
$141,410 in FY 2002. In 2003 the County withdrew from this agreement; by FY 2004 County
funding of the Center dropped to $75,000 annually. In FY 2012, the City was asked to submit
an Economic Development/Quality of Life Block Grant application to Johnson County in order to
receive funding. For FY 2012 and FY 2013 this amount was $70,000. It is important to note
that approximately half of County property tax receipts which support the Center grant also
come from Iowa City taxpayers. The FY 2014 grant amount will fall again to $59,224.
City and County Revenue per Visit and per Member
FY08 FY09 FY10 FY11 FY12 FY13
IC Contribution per Visit $14.68 $7.23 $6.10 $6.09 $6.25 $6.03
Johnson County Contribution per
Visit $1.02 $0.81 $0.80 $0.76 $0.67 $0.67
IC Contribution per IC Member $1,241.51 $677.25 $540.37 $545.31 525.73 $520.98
Johnson County Contribution per
Non-IC County Member $412.09 $362.51 $342.79 $283.78 $220.54 $229.99
573
The Center’s goal is for revenue from sources other than Iowa City property taxes to support
25% of the Center’s budget. This goal of 25% includes but is not limited to: intergovernmental
grants, membership & program fees, contributions & donations, parking permit sales, and rental
fees. This calculation is based on the general revenues subsidy divided by the total
expenditures and transfer in General Fund (1000 only).
Cost Recovery Percentage
FY08 FY09 FY10 FY11 FY12 FY13
Cost Recovery 13.90% 22.03% 25.56% 24.49% 23.51% 24.87%
Programs, Attendance, and Volunteerism
The Center attendance had a slight decrease in FY 2013 of about 1.6% from FY 2012, with
lower attendance numbers for visits, meals served and other services offered at the Center.
Meal service is administered by ElderServices. Other services include programming provided
through outside agencies, including AARP income tax filing assistance.
Volunteer involvement in the Center remains strong.
Total volunteers increased by 115 between FY 2012 and FY 20113, which is about a 22%
increase. The FY2013 volunteers of 645 is the highest amount over the last 6 years.
Programs, Services, and Groups Offered
FY08 FY09 FY10 FY11 FY12 FY13
Fall 126 180 147 149 147 154
Winter 106 161 128 111 127 117
Spring 136 170 139 139 137 139
Summer 125 146 104 110 109 113
Total 493 657 518 509 520 523
Center Attendance
FY08 FY09 FY10 FY11 FY12 FY13
Center Visits 73,431 92,324 93,419 98,401 105,157 104,970
Meals Served 19,593 17,934 17,197 15,787 15,931 14,254
Other Services 11,124 11,672 9,357 9,808 7,139 6,940
Total Attendance 104,148 121,930 119,973 123,996 128,227 126,164
Volunteer Involvement
FY08 FY09 FY10 FY11 FY12 FY13
Volunteers 453 498 500 584 530 645
574
2015 Iowa City Transportation Services Statistics
General Parking Information
The Parking Division of the Transportation Services Department is a self-supporting enterprise
fund responsible for providing safe and convenient parking options in downtown Iowa City. The
division oversees the operation of four ramps, five surface lots, and on-street (metered) parking.
Parking Services enforces parking regulation in the central business district, while the Police
Department enforces parking regulations in residential areas.
Iowa City Parking Data
Collected by the Iowa City Transportation Services Department
FY 2011 FY 2012 FY 2013
Web Citation Payments 59.50% 61.00% 63.40%
Citations Issued 109,555 96,131 88,909
$0 Epired Meter Citations 44,614 40,512 38,023
Citation Appeals 1,428 690 633
Faulty Meters 561 472 448
Available Spaces
On Street 1,131 1,131 1,131
Off Street 3,086 3,086 3,086
Transient Hours Parked 4,215,164 4,307,686 4,453,418
Average Hourly Duration
Access Controlled facilities 3.8 3.79 3.83
Credit Card Usage
Access Controlled facilities 42% 39% 53%
Pay by Space facilities 61% 66% 69%
Permits Issued
Automobile 1,996 1,901 1,978
Moped/Scooter/Motorcycle 0 620 752
Why We Exist: The Iowa City Transportation Services Department is committed to
providing convenient, safe parking options, safe and courteous transit services, and quality
customer service to the citizens and visitors of Iowa City.
575
General Transit Information
The Transit Division is a self-supporting enterprise fund that provides fixed-route and paratransit
bus services as well as operating the Court Street Transportation Center. The division is
committed to providing safe, courteous, and quality transportation to the citizens and visitors of
Iowa City as well as the City of University Heights.
Iowa City Transit Data
Collected by the Iowa City Transportation Services Department
FY 2011 FY 2012 FY 2013
Ridership 1,854,732 1,970,456 1,879,795
Total Operating Expense $4,848,000 $5,350,599 $5,063,118
Fare Revenue $1,060,293 $1,119,269 $1,292,338
Revenue Vehicle Miles 709,630 718,564 714,778
Revenue Vehicle Hours 55,543 55,135 54,528
Cost per Ride $2.61 $2.71 $2.69
Cost per Revenue Vehicle Mile $6.83 $7.44 $7.08
Cost per Revenue Vehicle Hour $87.28 $97.05 $92.85
Farebox/Expense Ratio 0.22 0.21 0.27
Average Fare $0.57 $0.57 $0.69
Operating Deficit per trip $2.04 $2.14 $2.00
Riders per Revenue Vehicle Mile 2.61 2.70 2.60
Riders per Revenue Vehicle Hour 33.39 35.70 34.50
Passenger Miles 4,016,065 4,054,372 3,861,794
Fleet Vehicles 27 27 27
Base Fare $0.75 $0.75 $1.00
Fleet Average Age 9.4 10.4 11.9
Fuel Consumption 188,163 187,088 191,256
Days Operated 307 308 306
576
Economic Overview
The national economy
continues to move toward
recovery after one of the
deepest recession
officially spanned from
December 2007 to June
2009 (National Bureau of
Economic Research).
Real GDP has grown in
eighteen of the last
nineteen quarters after
declining in five of the six
preceding quarters.
(Source: Bureau of
Economic Analysis)
Iowa City’s economy has
fared better than the
state as a whole during
the economic downturn.
While Iowa City’s
unemployment rate has
increased, it remains
well below state and
national levels. As of
March 2014, the Iowa
City Metropolitan
Statistical Area (MSA)
was the eighth lowest
unemployment rate of all
MSAs nationally.
(Source: Bureau of
Labor Statistics)
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
US 2.2%3.3%2.8%2.7%1.8%-0.7%-3.3%2.4%1.6%2.5%
Iowa 3.8%7.0%1.8%1.0%4.7%-2.5%-1.6%1.9%2.2%2.4%
-4.0%
-2.0%
0.0%
2.0%
4.0%
6.0%
8.0%
US & Iowa GDP Trends
Annual Percent Change
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
National 5.5%5.1%4.6%4.6%5.8%9.3%9.6%8.9%8.1%7.4%
Iowa 4.6%4.3%3.7%3.8%4.0%6.3%6.3%5.8%5.2%4.6%
Iowa City 3.6%3.2%2.7%2.9%3.0%4.5%4.5%4.3%3.8%3.3%
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
Unemployment Rates
577
The growth in
assessed property
value has slowed in
recent years. The
effect of this slow
growth on taxable
value has been
offset by increases
in the state-
mandated “rollback”;
a higher percentage
of residential
properties’ value is
taxable.
*100% assessed valuations before rollback; military exemptions deducted; includes TIF; excludes gas & electric utilities
Taxable valuations exclude TIF and gas & electric utilities
Tax collection year displayed
(Source: Iowa Department of Management)
The State of Iowa limits the
portion of a property’s value
that is taxable, known as the
assessment limitation order or
“rollback”. This system is
intended to limit the amount
taxable value can increase in
any one year. Taxable value
can differ by property class (e.g.
residential, commercial,
agricultural, and industrial); for
City revenue streams, this most
notably affects the taxable
value of residential properties.
The portion of residential properties’ assessed value that is taxable hit a low point in FY09,
when forty-four percent of residential property values were taxable. This percentage has
increased steadily for six consecutive years. However, this has coincided with slower assessed
value growth and an Iowa Supreme Court decision allowing some apartment complexes
previously taxed as commercial properties to reorganize as residential cooperatives. Currently,
ninety-five percent of a commercial property’s assessed value is taxable, meaning that as
apartment complexes are reclassified as residential, the revenue the City realizes in property
taxes from these complexes drops by approximately half. As Iowa City has more multi-unit
apartment buildings per capita than elsewhere in the state, this decision disproportionately
affects Iowa City’s tax base.
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
Assessed $3,246 $3,757 $3,874 $4,210 $4,315 $4,371 $4,439 $4,532 $4,581 $4,748
% Change, Assessed 3.14%15.75%3.13%8.65%2.51%1.29%1.56%2.10%1.09%3.64%
Taxable $2,051 $2,242 $2,292 $2,411 $2,516 $2,686 $2,774 $2,901 $2,975 $3,069
% Change, Taxable 2.24%9.35%2.19%5.20%4.37%6.77%3.28%4.56%2.55%3.15%
$0
$1,000
$2,000
$3,000
$4,000
$5,000
Assessed & Taxable Property Valuations*
in millioins
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
Rollback 48%46%46%44%46%47%49%51%53%54%
38%
40%
42%
44%
46%
48%
50%
52%
54%
56%
Taxable Percentage of Home Value
578
Though the value of
building permits issued
has declined in recent
years, these numbers
rebounded significantly in
2012 and 2013. Total
value in 2013 was the
highest of any year in the
past ten years.
One measure of local
economic health is hotel/motel
tax receipts. The City uses
hotel/motel tax receipts to
augment funds for public
safety, parks & recreation
services, and the Convention
& Visitors Bureau. Generating
revenue from non-Iowa City
residents reduces the tax
burden on residents. After a
dip in revenue during FY2010,
hotel/motel tax receipts are
above pre-recession levels
and have increased over each
of the last four fiscal years.
In 2009, the State of Iowa enacted legislation
establishing cities’ right to impose a franchise
tax on gas and electric utilities. On February 16,
2010, the Iowa City City Council passed and
approved an ordinance establishing a one
percent (1%) tax. Of the $880,871 for FY2013,
$592,826 funded a portion of the operational
costs associated with Fire Station #4 and
maintenance of the right-of-ways. The remaining
$288,045 funded Capital Improvement Projects
(CIP) in the right-of-ways.
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Permits 915 882 872 701 807 688 784 738 716 715
Value $119 $112 $115 $119 $145 $75 $96 $82 $169 $185
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
Building Permits
Value in millions
FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Hotel/Motel $563 $602 $636 $692 $724 $752 $667 $746 $814 $834
% Change 6.92%5.60%8.81%4.67%3.92%-11.39%11.84%9.17%2.51%
$0
$100
$200
$300
$400
$500
$600
$700
$800
$900
Hotel/Motel Tax Revenue
in thousands
FY11 FY12 FY13
Fee Revenue $725,478 $826,450 $880,871
% Change 13.92%6.58%
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
Utility Franchise Fee Revenue
579
The Iowa City property tax levy
comprised approximately forty-three
and a half percent of City residents’
total property tax bill. The Iowa City
Community School District and Johnson
County make up another thirty-five and
four-tenths percent and eighteen and
three-tenths percent of the total levy,
respectively.
*Includes Johnson County, the City of Iowa City
Assessor, and Agricultural Extension levies.
(Source: Johnson County Auditor)
Iowa City’s levy rate
dropped approximately
two and seven-tenths
percent (2.7%) in
FY2014, largely from a
decrease in the debt
service levy. Iowa
City’s FY2015 levy
rate totals $16.705;
this represents a
decline of six-tenths of
a percent (-0.6%). The
rates of overlapping
jurisdictions are not
certified as of this
publication.
City policy states that year-
end General Fund
unassigned fund balance
will fall between fifteen
(15%) and twenty-five
percent (25%) of total
expenditures. The FY2013
excess balance was used
to establish an emergency
fund.
*Amounts before FY2013 are cash
balance instead of fund balance.
Iowa City
43.5%
ICCSD
35.4%
Johnson
County*
18.3%Kirkwood
CC
2.8%
Overlapping Taxing Jurisdictions
Percent of FY2014 Total Levy Rate
FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14
Total Overlapping 37.027 38.355 38.226 38.830 40.567 40.596 40.915 40.754 39.499 38.639
IC % of Total 46.8%46.2%45.3%44.5%43.7%44.0%43.4%43.8%43.7%43.5%
IC Levy Rate 17.314 17.729 17.302 17.297 17.717 17.853 17.757 17.842 17.269 16.805
16.300
16.500
16.700
16.900
17.100
17.300
17.500
17.700
17.900
18.100
City of Iowa City Levy Rate and Percentage of
Overlapping Jurisdictions
FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Fund Balance $14,429 $15,792 $17,468 $18,840 $15,489 $13,605 $16,327 $18,508 $17,104 $17,119
% of Exp.36.5%38.3%40.1%39.6%31.3%27.2%34.4%36.4%29.3%27.6%
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
General Fund Unassigned Fund Balance*
in thousands
580
City pension
contributions
continue to grow
at a rapid pace.
Expenditures for
FY2012 were
approximately a
thirty percent
increase over
FY2011, partially
attributable to an
extra pay period
in FY2012.
FY2013 expenditures are approximately a five percent increase over FY2012. Pension
contributions are expected to increase again in FY2014, with public safety pension contributions
increasing to thirty and twelve-hundredths percent (30.12%) of salary (a increase of more than
fifteen percent) and IPERS contributions increasing to eight and ninety-three-hundredths
percent (8.93%) (an increase of three percent). Also, the public safety pension contributions are
expected to increase in FY2015 to thirty and forty-one-hundredths percent (30.41%) of salary (a
additional increase of one percent).
MFPRSI employee
contributions are set by
statute, currently nine
and four-tenths percent
(9.4%). City
contributions are
determined by the
system’s actuary.
IPERS City and
employee contributions
are currently a
sixty/forty split (60/40),
with the City paying
sixty percent of total
contributions.
FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Total $2,572 $3,024 $3,297 $3,398 $3,474 $3,122 $3,166 $3,582 $4,667 $4,892
% Change 17.59%9.04%3.07%2.21%-10.11%1.39%13.16%30.29%4.91%
Supplemental $23 $23 $38 $61 $33 $35 $37 $51 $58 $69
MFPRSI $1,316 $1,704 $1,925 $1,952 $1,918 $1,425 $1,347 $1,654 $2,277 $2,383
IPERS $1,230 $1,294 $1,331 $1,382 $1,519 $1,659 $1,778 $1,874 $2,328 $2,440
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
$5,000
City Pension Contributions
in thousands
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
IPERS 5.75%5.75%6.05%6.35%6.65%6.95%8.07%8.67%8.93%8.93%
MFPRSI 28.21%27.75%25.48%18.75%17.00%19.90%24.76%26.12%30.12%30.41%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
City Pension Contribution Rates
581
Property taxes comprise over
half of General Fund revenue.
This reliance on property tax
revenue could become
problematic if the state ceases
the “backfill” from commercial
property tax reform that started
to effect the FY2015 taxable
valuations. City staff will
continue to monitor service and
staffing levels, appropriate user
fees, and attempt to identify
additional ways to diversify
revenue sources in order to
plan for possible significant
drops in property tax revenue.
Personnel costs comprise the largest
portion of General Fund expenditures.
Other financial uses are primarily
transfers out to capital projects.
Taxes
64%
Licenses &
Permits
3%
Intergovernmental
4%
Charges for
Services
2%Misc Revenue
8%
Use of Money &
Property
1%
Other Financing
Sources
18%
FY2013 Actual General Fund Revenue
Personnel
53%Services
12%Supplies
2%
Capital
Outlay
4%Other
Financing
Sources
29%
FY2013 Actual General Fund Expenditures
582
Total outstanding
General Obligation debt
is estimated to dropped
over thirteen and a half
(13.5) million between
FY2011 and FY2014.
Due to unusually low
interest rates and the
City’s strong bond
rating, the municipal
bond market continues
to be in the City’s favor.
Debt as a percent of the
allowable debt limit has also
continued to fall in recent years.
The State of Iowa mandates
that outstanding General
Obligation debt not exceed five
percent of the total assessed
value of taxable properties in
the municipality. Iowa City
outstanding General Obligation
debt is approximately one and
a half percent (1.5%) of
assessed value, or
approximately one-third of the
allowable debt margin.
Iowa City has an
additional internal policy
which states that the
debt service property tax
levy shall not exceed
thirty percent (30%) of
the total property tax
levy. For FY2015, the
debt service levy is
approximately twenty-
five percent of the total
property tax levy rate.
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
Outstanding Debt $85,060 $85,840 $87,090 $84,995 $75,050 $80,575 $75,320 $61,205 $67,055 $64,420
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
Total Outstanding General Obligation Debt on June 30
in thousands
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
%52%45%44%40%34%36%33%27%29%27%
0%
10%
20%
30%
40%
50%
60%
GO Debt as a Percent of Debt Limit
FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15
Total Levy Rate 17.729 17.302 17.297 17.717 17.853 17.757 17.842 17.269 16.805 16.705
Debt Service Levy 4.149 3.879 3.786 4.303 4.219 4.438 4.649 4.443 4.030 4.130
DS % of Total 23.40%22.42%21.89%24.29%23.63%25.00%26.06%25.73%23.98%24.72%
15.00%
17.00%
19.00%
21.00%
23.00%
25.00%
27.00%
29.00%
Debt Service Percent of Total Levy Rate
583
Revenue Comparisons
Revenue Comparisons are done on the ten (10) largest cities in Iowa and our neighboring cities
of Coralville and North Liberty.
Property Tax Rate Comparison
(Levy Rate per $1,000 Valuation)
City
FY14
Tax Rate Rank
FY14/FY13
% Change
Council Bluffs $17.75 1 -0.56%
Waterloo $17.49 2 -3.95%
Des Moines $16.92 3 0.00%
Iowa City $16.81 4 -2.66%
Davenport $16.78 5 0.00%
Sioux City $16.25 6 1.63%
Cedar Rapids $15.22 7 0.00%
Coralville $13.53 8 0.00%
West Des Moines $12.05 9 0.00%
North Liberty $11.03 10 0.00%
Dubuque $11.02 11 2.23%
Ames $10.86 12 1.31%
FY2014 Estimated General Fund Revenue
FY2014 Adopted Budget
City Revenues
Transfers
In
Debt
Proceeds/
Asset
Sales
Total
Revenues
Per
Capita
Revenue*
Per
Cap.
Rank
Council Bluffs $60,359,635 $11,000,000 $0 $71,359,635 $1,146.71 1
Dubuque $51,524,631 $12,216,658 $52,750 $63,794,039 $1,106.82 2
West Des Moines $45,059,223 $11,976,112 $6,000 $57,041,335 $1,007.64 3
Coralville $14,724,609 $3,431,171 $7,500 $18,163,280 $960.66 4
Cedar Rapids $83,322,843 $31,851,323 $120,000 $115,294,166 $912.67 5
Iowa City $43,733,068 $9,610,582 $4,081,450 $57,425,100 $846.20 6
Sioux City $41,092,112 $19,835,312 $59,232 $60,986,656 $737.59 7
Des Moines $116,770,284 $32,666,194 $19,000 $149,455,478 $734.67 8
Waterloo $42,746,668 $7,388,704 $88,000 $50,223,372 $734.20 9
Davenport $50,348,501 $20,424,567 $10,000 $70,783,068 $710.07 10
North Liberty $7,247,029 $2,053,495 $50,000 $9,350,524 $699.16 11
Ames $23,324,640 $8,487,818 $0 $31,812,458 $539.51 12
*Per Capita calculations used 2010 US Census data
584
Hotel/Motel Tax Revenues
FY2013 Receipts
City*
Effective
Date Receipts
Des Moines 4/1/1979 $4,758,396
West Des Moines 4/1/1979 $3,287,208
Cedar Rapids 4/1/1979 $2,862,393
Council Bluffs 4/1/1979 $2,539,232
Coralville 7/1/1983 $2,424,856
Davenport 4/1/1981 $2,170,593
Dubuque 4/1/1979 $1,953,763
Ames 4/1/1988 $1,784,274
Sioux City 4/1/1979 $1,424,670
Waterloo 4/1/1981 $1,227,556
Iowa City 4/1/1983 $871,706
North Liberty 7/1/2008 $65,149
*All cities listed impose the state allowed maximum rate of 7%
Source: Iowa Department of Revenue
Utility Franchise Tax Rates
City
Franchise
Fee Rate
North Liberty 0%
Davenport 0%
West Des Moines 0%
Ames 0%
Coralville 1%
Iowa City 1%
Sioux City 2%
Cedar Rapids 2%
Council Bluffs 2%
Waterloo 2%
Dubuque 3%
Des Moines 5%
585
Local Option Sales Tax (LOST) Revenues
FY2013 Receipts
City* Rate
Effective
Date
Sunset
Date Receipts Purpose
Cedar Rapids 1% 4/1/2009 6/30/2014 $17.76 M 90% Flood Recovery, 10% Property
Tax Relief
Davenport 1% 1/1/1989 N/A $15.43 M 60% Property Tax Relief, 40% Capital
Improvements and Equipment
Sioux City 1% 1/1/1987 N/A $12.05 M
60% Property Tax Relief, 20%
Infrastructure Projects, 10% City
Facilities, 10% EDX
Waterloo 1% 4/1/1991 12/31/2015 $9.94 M 100% Street Repair
Iowa City - 7/1/2009 6/30/2013 $9.08 M 100% Flood Related
Council Bluffs 1% 4/1/1990 N/A $8.47 M Streets and Sewers
Dubuque 1% 1/1/1989 N/A $8.31 M
50% Property Tax Relief, 20% City
Facilities Maintenance, 30% Special
Assessment Relief
Ames 1% 1/1/1987 N/A $6.72 M 60% Property Tax Relief, 40%
Community Betterment
*The chart only includes those communities with a LOST. Iowa City’s LOST expired in FY 2013
Source: Iowa Department of Revenue
Utility Rates (Residential Monthly Billing)
City Water Sewer Waste Storm Total Rank
North Liberty $37.66 $43.77 $9.35 $2.00 $92.78 1
Davenport $34.94 $36.16 $13.90 $2.35 $87.35 2
Iowa City* $28.71(7) $36.08(3) $15.50(4) $3.50(5) $83.79 3
West Des Moines $30.30 $34.80 $11.25 $4.25 $80.60 4
Sioux City $29.32 $34.54 $14.90 $0.83 $79.59 5
Des Moines $23.15 $33.50 $13.00 $9.74 $79.39 6
Dubuque $22.99 $31.91 $12.74 $5.60 $73.24 7
Cedar Rapids $26.95 $21.49 $18.51 $4.78 $71.73 8
Council Bluffs $32.56 $17.21 $16.00 $0.00 $65.77 9
Ames $31.26 $28.72 $0.00 $3.45 $63.43 10
Coralville $17.80 $22.62 $19.00 $2.00 $61.42 11
Waterloo $16.06 $24.38 $15.50 $2.75 $58.69 12
*Projected FY 2015 Water Rate is $30.14 and Refuse Rate is $15.90
586
APPENDI;
State Forms
Budget Resolutions
Glossary
F
Y
2
0
1
5
589
590
591
592
593
594
595
596
597
598
599
GLOSSARY
Agency Funds: One of four types of fiduciary funds. Agency funds are used to report
resources held by the reporting government in a purely custodial capacity (assets =
liabilities). Agency funds typically involve only the receipt, temporary investment, and
remittance of fiduciary resources to individuals, private organizations, or other
governments.
Assessed Valuation: The estimated value placed upon real and personal property by the
City Assessors as the basis for levying property taxes.
Assigned Fund Balance: The portion of the net position of a governmental fund that
represents resources set aside by the government for a particular purpose.
Bonded Debt: A written promise to pay a specified sum of money at a future date along
with periodic interest. Proceeds from bonds are typically used for long-term debt to
pay for construction of capital projects.
Bond Rating: Each bond issue has a rating assigned to it by an independent bond rating
company. The rating is based on the City’s financial condition and has an impact on
the bond bids and interest rates the City will pay on the bonds over their lifetime.
Budget: A financial plan for a specific time period that estimates the expenditures and the
means of financing those expenditures which are associated with all services and
functions performed by the City.
Business Type Activities: One of two classes of activities reported in the government-
wide financial statements. Business-type activities are finance in whole or in part by
fees charged to external parties for goods or services. These activities are usually
reported as enterprise funds.
Capital Improvements Program (CIP): A management tool used to assist in the
scheduling, planning, and execution of a series of capital improvements over a five-
year period. The CIP is updated annually. It sets forth the estimated expenditures by
year and specifies the resources estimated to be available to finance the project
expenditures.
Capital Improvements Projects: The specific projects that make up the Capital
Improvements Program. The projects involve construction, purchase, or renovation of
city facilities or property. They are generally non-recurring major improvements to the
City's physical plant which necessitate long-term financing and are permanent in
nature.
Capital Outlay: Expenditures for fixed assets, such as equipment, remodeling, minor
building improvements, and vehicles, that are funded from the operating budget.
Since long-term financing is not necessary and expenditures of this type are of such
recurring character, these items are not part of the Capital Improvements Program.
Cash Basis: A basis of accounting in which transactions are recognized only when cash
is increased or decreased. Or, a basis of accounting in which transactions are
recorded when cash is expended or received for goods and services which are sold.
600
Committed Fund Balance: Self-imposed limitation imposed at highest level of decision
making that requires formal action at the same level to remove.
Commodities: Items or supplies needed for routine maintenance and operations. They
include cleaning, maintenance and office supplies, repair materials, minor
equipment, and tools.
Contingency: Funds set aside, but not appropriated or approved for use. These funds could
be used for unanticipated expenditure requirements, new programs, or to absorb
unexpected revenue losses.
Contractual Service: Services such as utilities, postage, printing, employee travel, repairs and
rentals, which are purchased from private contractors.
Debt Limit: Debt incurred as a general obligation of the City shall not exceed statutory
limits: presently 5% of the total assessed value of property within the corporate limits
as established by the City Assessor.
Debt Service: Payment of principal and interest to holders of the City debt instruments.
Deficit: Excess of an entity's liabilities over its assets (a negative fund balance). The term may
also be used to describe a situation where expenditures exceed revenues.
Department : A major organizational unit in the City comprised of related work activities
aimed at accomplishing a major service or regulatory program.
Division: An organizational subdivision of a department.
Employee Benefits: Contributions made by the City to designated funds to mee t
commitments or obligations for employee fringe benefits. Included are the City's
share of costs for Social Security, Iowa Retirement System, and the other pension,
medical, and life insurance plans.
Enterprise Fund: Separate financial entity used for government operations that are
financed mainly from user fees – see Business-Type Activities.
Equity Transfers: Non-recurring or non-routine transfers of equity between funds.
Expenditures: The cost of goods received and services rendered.
Fiduciary Funds: A category of funds used to report assets held in a trustee or agency capacity for
others and which therefore cannot be used to support the government’s own programs. The
fiduciary fund category includes pension (and other employee benefit) trust funds, investment
trust funds, private-purpose trust funds, and agency funds.
Fiscal Year: A 12-month time period to which the annual operating budget applies. In Iowa, the fiscal
year begins July 1 and ends the following June 30.
Full-time Equivalent (FTE) Positions: A part-time position converted to the decimal equivalent
position based on total hours per year. Full-time positions charged to more than one program
are shown as an appropriate fraction in each program.
601
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording
cash, which are segregated for the purpose of carrying on specific activities or attaining certain
objectives.
Fund Balance: The difference between assets and liabilities balances in a fund, which is the
accumulation of revenues minus expenditures over time.
General Fund: The fund supported by taxes, fees, and other revenues that may be used for any
lawful purpose.
General Obligation Bonds: When the city pledges its full faith and credit to the repayment of the
bonds it issues, then those bonds are general obligation (G.O.) bonds.
Governmental Activities: Activities generally financed through taxes, intergovernmental revenues,
and other nonexchange revenues. These activities are usually reported in governmental
funds and internal services funds.
Grants: Contributions or gifts of cash or other assets from another governmental entity to be used or
expended for a specified purpose, activity or facility.
Intergovernmental Revenue: A contribution of assets (usually cash) by one governmental unit or
other organization to another. Typically, these contributions are made to local governments
from the State and Federal governments. Grants are usually made for specified purposes.
Internal Service Fund: Funds used to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the City, on a cost reimbursement
basis.
Interfund Loan: Loans between funds.
IPERS: Iowa Public Employees’ Retirement System (IPERS). Established by the Iowa
Legislature in 1953 to provide a secure defined benefit retirement plan for Iowa’s public
employees. IPERS covers all municipal employees, with the exception of sworn police
officers and fire fighters.
Levy Rate: The property tax rate stated in terms of dollars and cents for every thousand dollars of
assessed property value.
Market Value: The estimated value of real and personal property based upon the current price at
which both buyers and sellers are willing to do business.
MFPRSI: The Municipal Fire & Police Retirement System of Iowa (MFPRSI) is a defined benefit
public retirement system for public safety staff. The System was created by act of the 1990
Iowa Legislature, with formal operations beginning on January 1, 1992. MFPRSI is
administered under the direction of a Board of Trustees, with representatives from the
membership, participating cities, citizens of Iowa and the Iowa General Assembly under Iowa
Code Chapter 411.
Moody’s Investors Service: An independent bond rating agency that provides bond rating services
for the City’s bond issues. The City’s current bond rating is Aaa.
Non-Program: Program costs that do not relate to any one department, but represent costs of a
general City-wide nature.
602
Nonspendable Fund Balance: Portion of net resources that cannot be spent because of their form
or because they must be maintained intact.
Operating Transfer: Routine and/or recurring transfers of assets between funds.
Ordinance: A formal legislative enactment by the City Council, which implements or amends local
law. Any budgetary change which affects total appropriations, levies, use of reserved
appropriations, personnel authorizations, or duties and powers of appointed officials
requires the adoption of an ordinance.
Personnel Services: Services rendered by full-time and part-time employees to support the functions
of City departments. Costs include salaries, fringes and other related benefits.
Program: A distinct function of city government which provides services to the public or other city
departments.
Reserves: An account used to earmark a fund balance or a portion of a fund balance for a specific
use. A reserve may be established formally by ordinance or resolution or informally by
administrative action.
Restricted Fund Balance: Limitations imposed by creditors, grantors, contributors, laws and
regulations of other governments or laws through constitutional provisions or enabling
legislation.
Revenue: Income derived from taxes, fees, grants and charges. In the broader sense, "revenue"
refers to all government income, regardless of source, to fund services.
Revenue Bonds: A bond that is payable from a specific source of revenue and to which full faith and
credit of the city is not pledged.
Services and Charges: A category of expenditures used for the purchase of services provided by
individuals, businesses or agencies who are not in the direct employ of the city.
Special Assessment: A tax levied against a property owner to offset all or part of the cost of public
capital improvements which are deemed to benefit that particular property. Special
assessments are commonly used to finance improvement projects such as street
construction, sidewalk construction, or installation of sewer lines. Special assessments are
levied in addition to regular property taxes.
Subsidy: Financial aid given to a governmental unit by another governmental unit. For example, in
Iowa City, the General Fund subsidizes the Airport with property tax monies.
Tax Incremental Financing District (T.I.F.): A geographical area designated for public end private
development. Public improvements are funded by debt which is repaid through segregating
the increased property taxes resulting from private development.
Tax Levy: The total amount of property taxes imposed by a government.
603
Tort Liability: A tort is a wrong against an individual or property that is neither a crime nor a violation
of a contract. The City could be found liable or responsible by a court when a tort occurs on
City property, as a result of the actions of a City employee, or the function of a City operated
activity. The City levies a special tax to purchase tort liability insurance and to cover the cost of
tort damages for which the City is found responsible.
Transfers: Financial transactions that occur between City funds.
Trust and Agency: Funds used to account for monies held by the City in a trustee, custodial or agent
capacity for the City's pension and retirement funds and for other entities such as other
governmental units. The budget includes the Johnson County Council of Governments
(JCCOG) which is a joint endeavor among city governments within Johnson County and the
county government.
Unassigned Fund Balance: Residual net resources. Total fund balance in the general fund
in excess of nonspendable, restricted, committed and assigned fund balance.
604